All VAB petitions filed with the Value Adjustment Board Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature, and must be accompanied by the appropriate filing fee (see Filing Fee below). The deadline for submission is listed on the TRIM notice.

Submitting an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition.  Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Board Designee for review. A hearing will not be scheduled unless the Designee determines there is “good cause” for the late filing. Petitions postmarked by the deadline but NOT received by the VAB until after the deadline is considered late. Petitions are not to be returned to the Property Appraiser’s Office.

Filing Fees – Pursuant to Florida Statute 194.013 Petitions shall be filed with the appropriate filing fee as follows:

  • Single petition - $15.00 per parcel
  • Single petition for 1) condominium association, cooperative association, or homeowners association; and 2) more than one contiguous, undeveloped parcel – if the Property Appraiser determines such parcels are similar in nature.  $15.00, plus $5.00 per additional unit/parcel
  • No filing fee shall be charged for an appeal from the disapproval of a timely filed application for homestead exemption or for the denial of a homestead tax deferral
  • Checks shall be made payable to: Walton County Board of County Commissioners
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