St. Johns County Value Adjustment Board
Brandon J. Patty, Clerk of the Circuit Court and County Comptroller
4010 Lewis Speedway
St. Augustine, FL 32084
(904) 819-3644



Welcome to the St. Johns County

Value Adjustment Board

 

 

 

 

The Value Adjustment Board will begin accepting online petitions on August 16, 2024.  Petitions can be filed on line through September 10, 2024, the petition filing deadline date.

 

For petition filing assisstance outside the dates stated above, please call (904) 819-3644.

 

 

 

IMPORTANT:

  

All Value Adjustment Board petitions relating to issues of valuation must be filed with the Clerk of Courts Office on or before the September 10, 2024, filing deadline.

 

 

Instructions for Filing a Petition:

 

Select File a New Petition above to begin the petition filing process.  Once you have completed your petition, your transaction number and password will be sent to the e-mail address provided.  Once you have your transaction number and password you may access this site at any time to track the status of your petition. 

 

 

Important Payment Information: 

  

Please remember that your petition is considered incomplete until the filing fee has been received by the Clerk.  Filing fees not paid at time of filing should be sent to the Clerk of Courts, Attention: Value Adjustment Board, 4010 Lewis Speedway, St. Augustine, Florida 32084.  All payments must be received by the September 10, 2024, filing deadline.

 

  

IMPORTANT INFORMATION ABOUT REQUIRED PAYMENTS BEFORE THE TAX DELINQUENCY DATE TO AVOID DENIAL OF YOUR PETITION

 

Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)

 

For properties that have a value adjustment board petition, State law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. 

Value Appeals:

 

For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:

·   All of the non-ad valorem assessments, and

·   A partial payment of at least 75 percent of the ad valorem taxes,

·   Less applicable discounts under s. 197.162 F.S.

 

Other Assessment Appeals:

 

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

·   All of the non-ad valorem assessments, and

·   The amount of the ad valorem taxes the taxpayer admits in good faith to owe,

·    Less applicable discounts under s. 197.162, F.S.