Appeal guide · Florida
How to appeal a commercial assessment in Miami-Dade County
7 steps from the notice to the Miami-Dade Value Adjustment Board (VAB) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
On or before the 25th day after the Property Appraiser mails the TRIM notice (Fla. Stat. §194.011(3)(d)); the petition must be received by the Clerk by that date, and a timely postmark does not save a late receipt
Where to file
Value Adjustment Board System (vabprod.miamidade.gov) for petitions; AXIA for evidence uploads
Statute
Fla. Stat. §194.011 (petition and evidence exchange); §194.034 and §194.035 (hearing procedures and special magistrates); §194.171 (circuit court)
The process, in order
Valuation petitions are heard by appraiser special magistrates, each a state certified real estate appraiser with at least five years of real property valuation experience who is not employed by the Property Appraiser. Hearings run Monday through Friday and are currently held by telephone. The magistrate's recommended decision goes to the VAB for adoption, and a party may request reconsideration for a mistake of law or fact.
Forms you will need
- +Form DR-486, Petition to the Value Adjustment Board, Request for Hearing
- +Form DR-486MU, Attachment for Multiple Parcels and Accounts
- +Informal Assessment Review Form
- 1
Late August, when TRIM notices are mailed
Review the TRIM notice
Compare just value, assessed value and the capped non-school value with the prior year, and note the petition deadline 25 days from the mailing date.
- 2
During the TRIM interview period
Request informal review
Send the Commercial Division the January 1 rent roll, 12-month operating statement, related federal return and any appraisal, while keeping the VAB deadline on the calendar.
- 3
Within 25 days of the TRIM mailing (September 18, 2026)
File Form DR-486
File one petition per folio through the Value Adjustment Board System with the $15 fee and the owner's authorization if a non-licensed agent signs. The Clerk must receive it by the deadline.
- 4
At least 15 days before the hearing
Serve the evidence exchange
Give the Property Appraiser the evidence list, a summary of witness testimony and copies of all documents, and answer any written evidence request in full.
- 5
By 9:00 a.m. Eastern the day before the hearing
Upload to AXIA
Upload the income approach, sales comparables and any appraisal the special magistrate is to admit.
- 6
As scheduled by the Clerk after the petition is filed
Telephone hearing before the special magistrate
Present the case to the appraiser special magistrate and respond to the Property Appraiser's evidence; request reconsideration if the recommended decision rests on a mistake of law or fact.
- 7
Before April 1 delinquency; circuit court within 60 days under §194.171
Pay and preserve the next step
Pay at least 75% of the ad valorem taxes while the petition is pending, and file in circuit court against the Property Appraiser if the VAB outcome is not acceptable.
Mistakes that lose Miami-Dade County appeals
- Relying on a postmark; the Clerk counts the date of receipt.
- Missing the 15-day evidence exchange, or withholding documents the Property Appraiser asked for in writing, which keeps them out of the hearing.
- Uploading to AXIA but never serving the Property Appraiser, or the reverse.
- Letting the 75% partial payment slip past April 1, which ends the petition.
- Presenting a gross sale price or capitalized value without the net proceeds of sale adjustment required by §193.011(8).
Evidence rules
- 1.Fla. Stat. §194.011(4): at least 15 days before the hearing the petitioner must give the Property Appraiser a list and summary of evidence with copies of all documentation, and the Property Appraiser must provide its own evidence, including the property record card, at least 15 days before. If the Property Appraiser misses that date, the hearing is rescheduled.
- 2.If the Property Appraiser requested specific evidence in writing and the petitioner withheld it, that evidence cannot be used at the hearing.
- 3.Evidence the petitioner wants the special magistrate to admit must also be uploaded to AXIA by 9:00 a.m. Eastern the day before the hearing, separately from the exchange with the Property Appraiser.
- 4.Fla. Stat. §194.014: for valuation petitions, all non-ad valorem assessments and at least 75% of the ad valorem taxes must be paid before they become delinquent, or the petition is denied.
Frequently asked
How long do I have to file a VAB petition in Miami-Dade?
25 days from the date the Property Appraiser mails the TRIM notice. For 2026 the deadline was September 18. The Clerk treats filing as receipt, so a petition mailed on the last day can still be late.
Who hears a commercial valuation petition?
An appraiser special magistrate, who must be a state certified real estate appraiser with at least five years of real property valuation experience and cannot be an employee of the Property Appraiser. Hearings are currently held by telephone.
Do I have to go through the VAB before going to court?
No. Florida allows an owner to file directly in circuit court under §194.171, within 60 days after the roll is certified for collection. A VAB petition is a cheaper first step, and the court action remains available afterward.
Does the 10% cap make an appeal pointless?
No. The cap limits non-school levies only, and the school levy is charged on just value. A lower just value also shrinks the gap the capped value can grow into in later years.
File a stronger Miami-Dade County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.