A Broward County homeowner challenges an assessment by filing a DR-486 petition with the county's Value Adjustment Board within 25 days of the mailing of the TRIM notice. Broward's posted 2026 petition deadline was September 18, 2026, and its filing fee is $25 per parcel, half the statutory ceiling. The board describes itself as "the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations," and it moves to a new office in Fort Lauderdale on October 5, 2026. As everywhere in Florida, you must pay at least 75 percent of the ad valorem taxes before the delinquency date while the petition is pending.
Who decides your petition
The Value Adjustment Board is separate from the Property Appraiser. Broward's page states its role directly: the board "serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations," under Chapter 194 of the Florida Statutes. Because Broward's population is far above 75,000, Fla. Stat. section 194.035(1) requires the board to appoint special magistrates, and a magistrate hearing a home's value must be "a state certified real estate appraiser with not less than 5 years' experience in real property valuation." The Florida VAB guide explains the statewide process and the complete homeowner's guide covers the evidence that wins anywhere; this page covers Broward.
The deadline: 25 days from the TRIM notice
The Property Appraiser mails the Notice of Proposed Property Taxes in August. Fla. Stat. section 194.011(3)(d) allows a value petition "on or before the 25th day following the mailing of notice by the property appraiser." Broward's posted date for 2026 was September 18, 2026; the notice itself carries the date for your parcel, and that is the one to trust.
There is no late option for a routine value petition. If the 2026 date has passed, the next chance is the 2027 TRIM notice. Spend the wait checking the Property Appraiser's record of your home; seven record errors that inflate assessments lists what to look for.
The $25 fee
Broward charges $25 per parcel for a value petition, within the ceiling Fla. Stat. section 194.013(1) sets at "an amount determined by the board not to exceed $50 for each separate parcel." Miami-Dade charges $15, Palm Beach $20, and most other large Florida counties the full $50; the cost guide has the verified list. When you pay online, the county's payment processor adds a small card surcharge; paying by check on a paper filing avoids it.
How to file
| Step | What to do |
|---|---|
| 1 | Get form DR-486 from the Value Adjustment Board or the Property Appraiser, or use the board's online filing system |
| 2 | Identify the parcel, state your opinion of value, and sign, or attach written authorization if someone files for you |
| 3 | Pay the $25 per parcel |
| 4 | File by the date on your TRIM notice |
| 5 | Pay at least 75 percent of the ad valorem taxes before the delinquency date |
The petition must be signed by the taxpayer or accompanied by written authorization, unless filed by a person listed in Fla. Stat. section 194.034(1)(a) who certifies authorization (section 194.011(3)). What to write on the form covers the DR-486 fields.
Ask for the informal conference
Fla. Stat. section 194.011(2) says a taxpayer who objects "may request the property appraiser to informally confer with the taxpayer" and that the appraiser or staff "shall confer with the taxpayer regarding the correctness of the assessment." A record error is often fixed here. The conference does not pause the 25-day clock; file the petition if the deadline is close and let the conference run alongside.
The 75 percent rule
Fla. Stat. section 194.014 requires a value petitioner to "make a partial payment of at least 75 percent of the ad valorem taxes" before the delinquency date, and states that "the value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment." Pay it and keep the receipt. A win is refunded or applied to a corrected bill.
Evidence for a Broward hearing
Bring closed sales of similar homes or units near January 1, adjusted for size, age, condition, and, in coastal Broward, flood exposure and waterfront differences that move price. How to find comparable sales shows how to build a one-page grid. Bring the Property Appraiser's record card too; a wrong square footage or a pool you do not have is the simplest argument to win.
Save Our Homes and the appeal
If your home is your homestead, Fla. Stat. section 193.155(1) caps annual growth in assessed value at the lower of 3 percent or the change in the Consumer Price Index. A petition challenges just value; if your assessed value already sits far below just value after years under the cap, a lower just value may not change the bill. Check both numbers on the TRIM notice. Homestead exemption vs. appeal explains the interaction.
Common questions
Where is the Value Adjustment Board office?
Broward's page lists the new location effective October 5, 2026: 1801 NW 49th Street, Suite VAB2, Fort Lauderdale, FL 33309, and the phone numbers (954) 357-7205 and (954) 357-5367.
I missed the 2026 deadline. What now?
Florida law provides no late option for a routine value petition. Prepare for the 2027 TRIM notice: pull the record, collect sales near the next January 1, and request the informal conference the day the notice arrives.
Do I have to attend the hearing?
You may appear, send an authorized representative, or in some cases submit evidence in writing; confirm with the VAB office. Drop Property Tax files the petition, builds the comparable sales, and handles the hearing, with no fee unless the appeal wins; start with a free review.
Can I appeal a denied homestead exemption the same way?
Yes. The board hears "exemptions, classifications and valuations." A denial of exemption petition is a different DR-486 form; check the board's site for the right one.
Sources
Every deadline, fee, and rule above comes from the statute or the agency's own page, never from a summary of one. Last verified September 14, 2026. Rules change. Confirm against your own notice before relying on a date.