Appeals / Value Adjustment Board
In compliance with Florida Statutes,
Truth in Millage (TRIM) notices are typically mailed in August of each
year. TRIM notices provide the proposed fair market value (or just
value), Amendment 10 value (or assessed value) and taxable value of your
property. The TRIMs also reflect the proposed millage rates set by the
various Taxing Authorities. The meeting dates for the budget hearings for
the taxing authorities are also included in the TRIM notice. The
Property Appraiser's office has no jurisdiction or control over taxes or
millage rates established by the Taxing Authorities.
When you receive your TRIM notice,
you should examine all the relevant facts such as market value and your
exemption status. If you feel that we have made a mistake, please contact
our office immediately as your time to file a petition to the Value Adjustment
Board (VAB) is limited by law to 25 days after the mailing of the TRIM
notice. The deadline is, September 5th, 2014, which
appears on the notice.
If you find information on your TRIM
notice that you believe to be incorrect, please follow these steps:
Gather all Pertinent
If you filed for homestead or
another exemption or agricultural classification and it does not appear on the
TRIM, find your receipt. If you feel the MARKET value listed on the TRIM
exceeds the price for which you could sell your property (as of January 1 of
the current year), assemble sales information of comparable properties,
detailed explanations of unusual/excessive repairs necessary or other
conditions you deem as worthy of consideration. Sales information is available
via the Property Appraiser's website Columbia.FloridaPA.com
or via direct contact with our office.
Contact the Property Appraiser's
Provide all the information you
would like considered. This office is committed to fairly and equitably
assessing all properties in Columbia County. If a mistake has been made, we will correct it. If,
however, after meeting with an appraiser and examining all the relevant data,
you still feel that your market value is incorrect or you have an exemption or
agricultural classification issue that cannot be resolved, you have the right
to file a petition to be heard before the Property Value Adjustment Board.
If you choose to petition the Board
you must file your petition with the Clerk of the Court's office on or before
the 25th day following the mailing of notice of proposed taxes. You can contact the Clerk's office at (386)758-1041 or (386)754-7005 for fee information and
any instructions you may need regarding your petition. You may
pick up a petition in the Property Appraiser's office during the appeal period
or download one from our website.
Per F.S.194, during the hearing,
both you and the Property Appraiser's staff will present relevant evidence to
the VAB. Based on all evidence presented, the VAB will render a decision on the
petition to grant or deny it. If your appeal is granted, no further
action is required from you. If your petition is denied, you have the
option of accepting the decision or filing a civil law suit in the Circuit
Court under the provisions set forth in F.S.194.171. Deadlines for filing
suit should be obtained from your attorney or the Clerk's office.
Please remember that
the Property Appraiser's office works for the taxpayers of Columbia
County. We do our best to treat everyone fairly based upon the laws of
our state. If you have a concern, your first step should be to contact
your Property Appraiser's office.