Appeal guide · Florida
How to appeal a commercial assessment in Broward County
8 steps from the notice to the Broward County Value Adjustment Board and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Petition to the Value Adjustment Board on or before the 25th day after the TRIM notice is mailed (Fla. Stat. §194.011(3)(d)); the 2026 deadline was September 18, 2026
Where to file
Broward VAB AXIA online petition filing (bcvab.broward.org)
Statute
Fla. Stat. §194.011 (VAB petition); §194.171 (circuit court)
The process, in order
Quasi-judicial hearings before an appraiser special magistrate (attorney magistrates take exemption and classification cases), weekdays 8:30 a.m. to 4:30 p.m. from October until every petition is heard; testimony under oath with cross-examination, and the board adopts recommendations at its monthly meeting
Forms you will need
- +DR-486, Petition to the Value Adjustment Board, Request for Hearing
- +DR-486MU, Multiple Units Attachment
- +DR-481, Value Adjustment Board Notice of Hearing
- +DR-485WI, Value Adjustment Board Withdrawal of Petition
- 1
August, as soon as the notice arrives
Audit the TRIM notice against the BCPA record card
Compare just value, assessed value and taxable value with the prior year and pull the BCPA property record for building area, effective age, use code and land size. A wrong square footage or a stale use code is the fastest reduction available.
- 2
Inside the 25-day window
Ask BCPA for an informal conference
Fla. Stat. §194.011(2) lets the owner ask the property appraiser to confer informally. Bring the rent roll and a one-page income summary. The conference is optional and does not extend the petition deadline.
- 3
By September 18, 2026 (25 days after mailing)
File the DR-486 through AXIA
File one folio per online petition with the $25 fee plus the card charge. Agents attach the owner's written authorization, which is valid for one assessment year. Multiple or contiguous parcels go on paper with the DR-486MU attachment to Room 120.
- 4
At least 15 days before the hearing
Exchange evidence with BCPA
Send the evidence list, every exhibit and witness summaries to BCPA. Expect BCPA's package, including the property record card, by the same day; if it arrives late, ask the VAB to reschedule as §194.011(4)(b) requires.
- 5
October onward, weekdays 8:30 a.m. to 4:30 p.m.
Present to the appraiser special magistrate
Lead with the income approach, support it with adjusted sales, and be ready for cross-examination on cap rate and vacancy. Testimony is under oath on request of either party.
- 6
Monthly VAB meeting; legal review within 15 calendar days of the worksheet mailing
Board adoption or legal review
The magistrate's recommendation goes to the board as a consent item. A written legal review request must identify where the magistrate erred in applying the law; disagreement with value alone is not a legal error.
- 7
Before taxes become delinquent (normally April 1)
Make the §194.014 partial payment
Pay all non-ad valorem assessments and at least 75% of the ad valorem taxes. If the payment is missed, the board must deny the petition by written decision, even after a favorable hearing.
- 8
Within 60 days of the VAB decision
File in circuit court if needed
An action in the 17th Judicial Circuit is tried de novo. Pay the tax admitted in good faith before filing and keep later years current; §194.171(6) makes both requirements jurisdictional.
Mistakes that lose Broward County appeals
- Counting the 25 days from the day the TRIM notice arrived instead of the mailing date printed on it.
- Paying the $25 fee with a card that declines: under §194.013(3) a petition without its fee is invalid and rejected.
- Trying to file a multi-folio shopping center or business park through AXIA instead of on paper before the deadline.
- Missing the §194.014 partial payment of 75% of ad valorem taxes before April 1, which forces a written denial regardless of the evidence.
- Refusing BCPA's written request for operating statements and then trying to introduce them at the hearing (§194.034(1)(h)).
Evidence rules
- 1.At least 15 days before the hearing the petitioner must give BCPA an evidence list, copies of every document and a summary of witness testimony (Fla. Stat. §194.011(4)(a)).
- 2.Since September 1, 2025, BCPA owes the same package at least 15 days before the hearing, including the property record card; if it is late the hearing must be rescheduled (§194.011(4)(b), as amended by HB 7031).
- 3.Documents BCPA requested in writing that the petitioner knew about and withheld cannot be presented at the hearing (§194.034(1)(h)).
- 4.The assessment is presumed correct only after BCPA shows by a preponderance that it followed §193.011 and professionally accepted appraisal practices; the petitioner then must prove by a preponderance that the value exceeds just value (§194.301).
Frequently asked
What does it cost to file a Broward VAB petition?
The board approved a $25 non-refundable fee per petition effective March 1, 2026. Card payments through AXIA add a 2.55% convenience fee with a $2.00 minimum. The statutory ceiling is $50 per parcel.
Does a meeting with the Property Appraiser stop the deadline?
No. The informal conference under §194.011(2) is optional and the petition is still due 25 days after the TRIM mailing. File the petition first and withdraw it with a DR-485WI if BCPA agrees to a value.
Who decides a commercial value petition in Broward?
An appraiser special magistrate hears the case and makes a recommendation; the five-member Value Adjustment Board adopts it at a monthly meeting. Attorney magistrates hear exemption and classification cases.
What if the September deadline has passed?
The VAB can accept a late petition only on a showing of good cause. Separately, §194.171(2) allows a circuit court action within 60 days after the roll is certified for collection, without going through the VAB.
File a stronger Broward County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.