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Appeal guide · Florida

How to appeal a commercial assessment in Hillsborough County

8 steps from the notice to the Hillsborough County Value Adjustment Board and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.

Deadline

Petition to the VAB on or before the 25th day following the mailing of the TRIM notice (Fla. Stat. §194.011(3)(d)), as printed on the notice

Where to file

Hillsborough Clerk of Court & Comptroller online VAB petition filing, or paper DR-486 at County Center, 12th floor

Statute

Fla. Stat. §194.011 (VAB petition); §194.032 (hearing notice and scheduling); §194.171 (circuit court)

The process, in order

Special magistrate hearings at County Center, 601 E. Kennedy Blvd., 13th floor, starting in October and continuing until every petition is heard; appraiser magistrates take value cases and attorney magistrates take exemption denials, and a petitioner cannot be required to wait more than two hours past the scheduled start

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
Hillsborough County jurisdiction hub
  1. 1

    As soon as the TRIM notice arrives

    Request a review with HCPA

    Call the number on the notice or visit an HCPA office (Downtown Tampa, Brandon, Plant City or Ruskin). Bring the January 1 rent roll and the prior-year operating statement; the review does not extend the VAB deadline.

  2. 2

    By the date printed on the TRIM notice (25 days after mailing)

    File the DR-486

    File online with the Clerk, or deliver the sworn petition to the VAB on the 12th floor of County Center. Pay the $50 fee at filing; contiguous parcels go on paper with the multiple units attachment.

  3. 3

    At least 25 calendar days before the hearing

    Calendar the hearing notice

    When the DR-481 arrives, count back 15 days for the exchange. If the date does not work, use the one-time good cause reschedule; the clerk must give at least 15 days' notice of the new date.

  4. 4

    15 days before the hearing

    Exchange evidence with HCPA

    Deliver the evidence list, the income analysis, the sales grid and witness summaries. If no one will attend, send two copies to the VAB clerk as well so the magistrate can consider them.

  5. 5

    October onward

    Present on the 13th floor

    The appraiser magistrate decides whether HCPA's value reflects market value on January 1. Keep the income approach anchored to the valuation date and be ready to explain every adjustment.

  6. 6

    After the magistrate's recommendation is adopted

    Board action and written decision

    The board's written decision must state findings of fact and conclusions of law. The date it is rendered starts the 60-day period to sue.

  7. 7

    Before the April 1 delinquency date

    Make the partial payment

    Pay non-ad valorem assessments and at least 75% of ad valorem taxes under §194.014, or the board must deny the petition by April 20.

  8. 8

    Within 60 days of the decision

    Sue in the 13th Judicial Circuit if needed

    File an original action tried de novo, pay the tax admitted in good faith first, and keep later years current so the court keeps jurisdiction under §194.171(6).

Mistakes that lose Hillsborough County appeals

  • Estimating the deadline from the August 13 start of mailing instead of reading the date printed on the parcel's own TRIM notice.
  • Valuing on a post-January 1 lease-up or sale without tying it back to the market on the valuation date.
  • Not attending and not sending two copies of evidence to the clerk, leaving the magistrate with only HCPA's package.
  • Arguing a partially built tower at full value instead of invoking the substantial completion rule in §192.042(1).
  • Emailing or faxing a petition, which the Hillsborough VAB does not accept as a filing.

Evidence rules

  1. 1.Each side delivers its evidence list, exhibits and witness summaries at least 15 days before the hearing; the Department of Revenue counts calendar days backward with the day before the hearing as day 1, moving to the preceding business day if the last day is a weekend or holiday.
  2. 2.A petitioner who will not attend must send two copies of the evidence to the VAB clerk before the hearing, and HCPA may respond to it.
  3. 3.Evidence is considered only when presented and admitted during the scheduled hearing, or at a time the petitioner had reasonable notice of (§194.034(1)(g)).
  4. 4.Board decisions must state findings of fact based on admitted evidence and conclusions of law (§194.034(2)), so an exhibit never offered at the hearing cannot support a later reduction.

Frequently asked

Where are Hillsborough VAB hearings held?

At County Center, 601 E. Kennedy Blvd., 13th floor, in Tampa. Hearings start in October and continue until every petition is heard.

How much is the Hillsborough filing fee?

$50, the statutory maximum since HB 7031 took effect July 1, 2025. Card payments online add a 3.5% convenience charge per transaction, and the fee must be paid when the petition is filed.

Can I reschedule my hearing?

Yes, once for good cause under §194.032(2)(a). The clerk must give at least 15 calendar days' notice of the new hearing unless both parties waive it.

Does HCPA consider the income approach?

Yes. HCPA states it considers cost, sales comparison and income approaches as appropriate. For commercial property, an income analysis built on the January 1 rent roll is usually the strongest evidence.

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