| If you think the taxable
value shown on your TRIM Notice is not correct, you are encouraged to contact
the Okaloosa County Property Appraiser's Office to speak with an appraiser.
The appraiser can show you the information that was used to determine your
property's value.
It is the responsibility
of the Property Appraiser to determine that your property is appraised
correctly -- not to keep increasing property value. Our goal is to be fair
and accurate using the most current resources and considering those forces
which impact property values in your neighborhood.
You should make an appointment
to meet with one of our appraisers and verify the correctness of the information
on file. If you still think the value is incorrect, you have the right
to file a petition with the Value Adjustment Board.
Petition forms are available
from our office and from the Clerk of the Court's Office. You must file
your petition on or before the 25th day after the mailing date of the TRIM
Notice in order for your complaint to be heard by the Value Adjustment
Board.
Three members of the Okaloosa
County Commission and two members of the Okaloosa County School Board make
up your Value Adjustment Board. This panel considers petitions relating
to assessments and exemptions and renders decisions.
The Value Adjustment Board
appoints special masters, who are either qualified real estate appraisers,
personal property appraisers, or attorneys, to conduct the hearings and
make recommendations to them. These special masters are not associated
with the Property Appraiser's Office. The Property Appraiser appears as
a party before the Board, just as you would as a petitioning property owner.
The special master decides
whether the appraised value of your property exceeds its actual market
value as of January 1. A special master also makes decisions regarding
the administration of exemptions.
The clerk will schedule
your appearance before the special master. Hearings before the special
master are informal. An attorney or approved agent may represent you at
this session, or you may represent yourself.
The special master will
ask you to present your evidence and testimony in support of your petition
first. After your presentation, an appraiser from our office will present
evidence in support of the taxable value placed on your property. You then
have the last word on your petition. The Value Adjustment Board will mail
you a written copy of its final decision.
Your value cannot be increased
because you appealed your assessment by filing a petition. The only adjustment
allowed is a decrease in value if the Value Adjustment Board rules in your
favor.
Keep in mind that just
the fact that the assessed value of your property increased from one year
to the next is not a valid reason to reduce this year's appraised value.
In order to win a reduction in appraised value before the Value Adjustment
Board, you must prove that the County's appraisal of your property exceeded
fair market value.
After the hearing, no
further action is required on your part if you accept the Value Adjustment
Board's decision on your petition. But if you disagree with that decision
and wish to continue to contest the value, you may file a civil suit in
the Circuit Court and the court will determine if the appraised value exceeded
the taxable value of your property. Even if you do not file a petition
with the Value Adjustment Board, you may file a lawsuit in circuit court
under Florida Law. |