Skip to content

Appeal guide · Florida

How to appeal a commercial assessment in Palm Beach County

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

Deadline

Petition filed on or before the 25th day following the mailing of the TRIM notice (Fla. Stat. §194.011(3)(d)); September 14, 2026 for the 2026 roll

Where to file

myVAB online petition filing (Clerk of the Circuit Court & Comptroller, Palm Beach County)

Statute

Fla. Stat. §194.011 (VAB petition); §194.171 (circuit court)

The process, in order

Quasi-judicial hearings before special magistrates hired by the five-member board, generally October through the spring until the docket is cleared; the 2026 magistrate solicitation requires magistrates to sit in person, and the board makes the final ruling on each recommendation

Forms you will need

  • +DR-486, Petition to the Value Adjustment Board, Request for Hearing
  • +DR-486MU, Multiple Units Attachment
  • +DR-485V, Decision of the Value Adjustment Board, Value Petition
Palm Beach County jurisdiction hub
  1. 1

    August, on receipt

    Check the TRIM notice and parcel record

    Confirm the parcel control number, building area, year built and use against PAPA's records, and note whether the assessed value is capped under §193.1555 or reset by a recent sale.

  2. 2

    Before September 14, 2026

    Request a conference with PAPA

    PAPA staff will review operating statements and rent rolls informally. Treat the conference as a settlement opportunity, not a substitute for a petition.

  3. 3

    By the 25th day after the TRIM mailing

    File the petition on myVAB

    File each single parcel online with the $20 fee by card. Contiguous parcels go on paper with the DR-486MU attachment, paid by check or money order to the Board of County Commissioners.

  4. 4

    15 calendar days before the hearing

    Upload and exchange evidence

    Deliver the income analysis, sales grid, photos and witness summaries to PAPA and upload them through the Clerk. Review PAPA's package and property record card when it arrives on the same deadline.

  5. 5

    October through spring

    Argue before the special magistrate

    The magistrate checks whether PAPA followed §193.011 and professionally accepted appraisal practices, then weighs the petitioner's evidence of just value. Keep the presentation to the income approach first and the sales grid second.

  6. 6

    After the board adopts the recommendation

    Receive the board decision

    The board issues a DR-485V decision with findings of fact and conclusions of law. The date the decision is rendered starts the 60-day period for court.

  7. 7

    Before the April 1 delinquency date

    Keep the partial payment current

    Pay non-ad valorem assessments and at least 75% of ad valorem taxes under §194.014. Refunds after a reduction carry interest at the bank prime loan rate in effect on July 1.

  8. 8

    Within 60 days of the decision

    Take it to the 15th Judicial Circuit

    File an original action in circuit court, pay the tax admitted in good faith, and keep subsequent years' taxes paid before delinquency so the court keeps jurisdiction.

Mistakes that lose Palm Beach County appeals

  • Relying on the PAPA conference and letting the September 14 deadline pass without a petition on file.
  • Submitting contiguous parcels through myVAB, which accepts single parcels only.
  • Budgeting one fee for a multi-parcel property; Palm Beach charges per parcel.
  • Ignoring a §193.1555(5) change of ownership reset after an entity-level transfer of more than 50% and arguing against a capped value that no longer exists.
  • Presenting a stabilized pro forma for a seasonal property without the actual trailing twelve months behind it.

Evidence rules

  1. 1.Mutual exchange: petitioner and PAPA each deliver an evidence list, document copies and witness summaries at least 15 days before the hearing, counted in calendar days backward from the hearing date (Fla. Stat. §194.011(4)).
  2. 2.PAPA's package must include the property record card, and a late PAPA package forces a rescheduled hearing rather than exclusion.
  3. 3.Under Department of Revenue rules, a petitioner's late exchange does not by itself let the magistrate exclude the petitioner's evidence; evidence PAPA requested in writing and the petitioner withheld is barred under §194.034(1)(h).
  4. 4.Evidence can be uploaded electronically through the Clerk; anything submitted becomes part of the VAB record for the magistrate and the board.

Frequently asked

Who runs the Palm Beach VAB?

The Clerk of the Circuit Court & Comptroller administers the board and its filings. The board has five members and hires special magistrates; it is independent of the Property Appraiser's Office.

How much is the filing fee?

$20 per parcel for a value petition and $15 for portability, non-refundable. The fee is charged per property, not per petition, and the petition is not filed until the fee is paid.

Can I file several parcels online?

No. myVAB takes single parcels only. Contiguous parcels are filed by mail or in person with the multiple units attachment.

Are hearings virtual?

Plan for in-person hearings. The Clerk's 2026 magistrate solicitation requires special magistrates to attend in person, and hearings typically run from October until the docket is complete.

File a stronger Palm Beach County appeal this cycle.

ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.

Start free trial Explore demo