How the Palm Beach VAB actually works.
Palm Beach processes roughly 660K parcels — warehouses, office buildings, retail strips, and logistics yards. The Value Adjustment Board hears appeals against the county's just-value determination. If your TRIM notice number feels disconnected from what the property would sell for today, you have 25 days from the mailing date to file a DR-486.
The statute that creates this right — Fla. Stat. § 194.011 — was written for self-represented owners. The form is one page. The hearing is brief. The standard the special magistrate applies is just value as of January 1 of the tax year, the same standard the county appraiser used. That standard lives in § 193.011.
"The taxpayer shall be entitled to a determination by the value adjustment board of the petition for relief from the assessment as determined by the property appraiser."— Fla. Stat. § 194.301(1)
Homestead, Save Our Homes, and the 10% non-homestead cap
Three caps work together for residential property in Florida. Save Our Homes (§ 193.155) limits assessed-value growth on a homestead to 3% per year or CPI, whichever is lower. The 10% non-homestead cap (§ 193.1554) limits growth on second homes and rentals. Both caps anchor at acquisition or the most recent qualifying change. When you appeal, the magistrate evaluates just value first; assessed value only matters if the cap math is wrong, or you can show just value itself is overstated.
What we file on your behalf
We do not appear before the VAB. We prepare a complete DR-486 packet under your signature: the petition itself, a Schedule A of comparable sales, a written narrative tied to statutory just-value criteria, and — if a CPA or broker is filing — a DR-486POA authorization. You walk it in or upload through the Palm Beach VAB portal. The $15 fee is paid at submission.
After the petition is filed
The VAB clerk schedules a hearing before a special magistrate within 90 days, typically October through January. Most commercial petitions in Palm Beach are heard in under 25 minutes; the magistrate reviews your evidence, the PA's evidence, and asks a few clarifying questions. Decisions arrive in writing 30 to 60 days later. If you prevail, the corrected assessment flows to the final certified roll in spring and your tax bill reflects the new just value.