Martin County
100 SE Ocean Blvd.
Stuart, Florida 34994
www.MartinClerk.com




  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.
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THE PETITION FILING DEADLINE HAS PASSED.

IF YOU HAVE AN AMENDED TRIM NOTICE PLEASE CONTACT OUR OFFICE AT 772-288-5552.

 

Filing a petition online for the 2017 Value Adjustment Board (VAB) season is now easier than ever from the convenience of your own computer.  To begin, click on “File a New Petition” above.

You may also file a petition for the 2017 tax cycle by completing Petition Form DR-486.

Please submit the completed form along with payment to the VAB clerk at the address shown below:

U.S. Mail: Martin County Clerk of Circuit Court & Comptroller, Attn: Value Adjustment Board, P.O. 9016, Stuart, FL 34995-9016

In person: Martin County Courthouse Complex, Official Records, 100 S.E. Ocean Blvd., Stuart, FL 34994

FedEx or UPS: Martin County Clerk of Circuit Court & Comptroller, Attn: Value Adjustment Board, 100 S.E. Ocean Blvd., Stuart, FL 34994

If you require additional information regarding your petition to the VAB or upcoming hearing, please contact the VAB Clerk via email at VAB@MartinClerk.com or by phone at (772) 288-5593. 

For a portability petition, please complete Petition Form DR-486PORT.

Timeframes to File Your Petition

Assessment Appeals: You must file a petition with the VAB within 25 days after the Property Appraiser mails your Notice of Proposed Property Taxes also known as Truth in Millage (TRIM notice). The Martin County VAB petition filing deadline related to valuation issues is dependent upon the mailing of the TRIM notice distributed by the Property Appraiser's Office (PAO). The 2017 petition filing deadline is September 11, 2017. If you have an amended TRIM notice please contact our office at (772) 288-5593. 

Exemption or Classification Appeals: You must file a petition with the VAB within 30 days after the Property Appraiser mails your denial notice. The Property Appraiser must mail all denial notices by July 1.

Tax Deferral Appeals: You must file a petition with the VAB within 30 days after the Tax Collector mails your denial notice.

Portability Appeals: You must file a petition with the VAB within 25 days after the Property Appraiser mails your TRIM notice.

Late Filed Appeals:  Petitions may be filed after the petition filing deadline but are subject to a good cause review by the Board's attorney. Please include a good cause letter, at the time of filing, explaining the extenuating circumstances which caused you to file late. You will be notified if good cause is not found or if the petition will move forward to hearing.

Required Fees

If you are filing a petition to appeal the denial of homestead exemption, please note that consistent with Section 194.013, Florida Statutes, there is no filing fee required.  However, there is a $15 non-refundable filing fee for all other petitions to the Value Adjustment Board.  No refunds will be made - all fees paid are final.  Your petition is NOT considered filed until the appropriate filing fee has been received by the VAB Clerk.  You may elect to pay by cash, check, or credit card. Please note, a 3.5% service fee will be charged for credit card processing. Please make checks payable to Martin County Clerk of Circuit Court & Comptroller.and remit payment to: Value Adjustment Board, P.O. Box 9016, Stuart, FL  34995-9016.  If you need any assistance while filing, please contact the VAB Clerk at VAB@MartinClerk.com or by calling (772) 288-5593. 

Hearing Schedules

The VAB Clerk will notify you of your upcoming hearing date no less than 25 days prior to the day of the scheduled hearing.  Whether you have selected to receive notices by email or U.S. mail, please note that you will receive important information with your hearing notice.  Please be sure to read all materials as they pertain to hearing and evidence submittal requirements. 

 

PETITION FILING FACTS

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings.

You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB.  

 

QUICK LINKS

Clerk to the Value Adjustment Board
Clerk of the Circuit Court
Property Appraiser
Florida Department of Revenue (FDOR)
FDOR Withdrawal Form (NOTE:  Withdrawals must be filed in person, mailed, faxed, or e-mailed.)