A Miami-Dade homeowner challenges an assessment by filing a DR-486 petition with the Value Adjustment Board, run by the Clerk of the Court, within 25 days of the mailing of the TRIM notice. For the 2026 tax year the county states: "The statutory deadline for filing a timely petition for the 2026 tax year is September 18th, 2026." The fee is $15 per folio, the lowest in Florida, and petitions are filed online through the county's AXIA system. You must pay at least 75 percent of the ad valorem taxes before they become delinquent or the board must deny the petition.
Who decides your petition
The Value Adjustment Board is independent of the Property Appraiser who set your value. The Clerk of the Court administers it. Because Miami-Dade's population is far above 75,000, Fla. Stat. section 194.035(1) requires the board to appoint special magistrates to take testimony, 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 magistrate recommends; the board decides. The Florida VAB guide explains the statewide process and the complete homeowner's guide covers the evidence that wins anywhere; this page covers what is specific to Miami-Dade.
The deadline: 25 days from the TRIM notice
The Property Appraiser mails the Notice of Proposed Property Taxes, the TRIM notice, 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." Miami-Dade publishes the resulting date: "The statutory deadline for filing a timely petition for the 2026 tax year is September 18th, 2026." That date is also printed on the notice.
There is no late-filing option for a routine value petition. If the 2026 date has passed, the next opportunity is the 2027 TRIM notice next August. Use the time to check the record and gather sales; how to read your assessment notice shows where just value, assessed value, and taxable value sit on a Florida notice.
The $15 fee
The county states: "A filing fee of $15 per parcel of property (identified by a Folio number) is required." Fla. Stat. section 194.013(1) lets each board set a fee "not to exceed $50 for each separate parcel," and Miami-Dade sits at the bottom of that range; Broward charges $25 and most of the state's large counties charge the full $50. The cost guide has the verified list.
How to file
| Method | Where | Notes |
|---|---|---|
| Online | AXIA, the county's VAB system, at vabprod.miamidade.gov | Pay the $15 per folio when you file |
| Paper | Form DR-486, VAB office, Stephen P. Clark Center, 111 NW First Street, Suite 1720, Miami, FL 33128 | The form is available from the Property Appraiser's office or the VAB office |
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
Miami-Dade's page says homeowners may "request an informal conference with the Property Appraiser's Office to express disagreement with the Property Appraiser's determinations," and Fla. Stat. section 194.011(2) requires the appraiser or staff to "confer with the taxpayer regarding the correctness of the assessment." A record error, a wrong square footage or a bathroom that does not exist, is often corrected here without a hearing. The conference does not pause the 25-day clock, so file the petition if the deadline is close and let the conference run alongside.
The 75 percent rule
The county's VAB page repeats the statute: "You must pay all of the non-ad valorem assessments and make a partial payment of at least 75 % of the ad valorem taxes levied against the property." Fla. Stat. section 194.014 adds the consequence: "The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection." Pay it, keep the receipt, and a win comes back as a refund or a corrected bill.
The hearing
Hearings run "Monday through Friday, except holidays" at four county locations, beginning at 8:30 a.m., and the VAB office at 305-375-5641 answers scheduling questions. Bring closed sales of similar homes or units near January 1 and the Property Appraiser's record of your home; how to find comparable sales shows how to adjust them. Condominium owners should compare within the same building where possible.
Save Our Homes and the appeal
If your home is your homestead, Fla. Stat. section 193.155(1) caps the annual growth of 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 because of years under the cap, a lower just value may not change your bill. Check both numbers on the TRIM notice before you file. Homestead exemption vs. appeal explains the interaction.
Common questions
I missed September 18, 2026. Can I still file?
Not for a routine value petition; Florida law provides no late option. Prepare for the 2027 TRIM notice: pull the record, collect sales near the next January 1, and request the informal conference as soon as the notice arrives.
Is the $15 per folio refundable?
The county's page describes it as required at filing and does not describe a refund. Treat it as the cost of filing.
Do I have to appear in person?
You may appear, send an authorized representative, or in some cases submit evidence in writing; the VAB office can confirm the options for your hearing. 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.
What if the magistrate recommends against me?
The board issues the final decision after the magistrate's recommendation. A further challenge runs through the courts and is rarely worth it for a home; what happens after you file covers the sequence.
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.
- Miami-Dade County Clerk of the Court, Value Adjustment Board
- Fla. Stat. section 194.011 (petitions and informal conference)
- Fla. Stat. section 194.013 (filing fee)
- Fla. Stat. section 194.014 (payment while pending)
- Fla. Stat. section 194.035 (special magistrates)
- Fla. Stat. section 193.155 (Save Our Homes cap)