Value Adjustment Board
The Value Adjustment Board (VAB) settles disputes over property tax valuation between a taxpayer and the Palm Beach County Property Appraiser. The Property Appraiser mails the Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem Assessments (aka Truth in Millage [TRIM] Notice). This notice includes the property’s assessed and market value for the upcoming tax year. A taxpayer may file a petition with the VAB to challenge the Property Appraiser's assessment, classification or exemption status.
Once a VAB petition is filed, the taxpayer must pay at least 75% of the Ad-Valorem and 100% of the Non-Ad Valorem before April 1. If payment is not received by April 1, the VAB petition will automatically be denied.
The property tax notice is mailed by the Tax Collector on or about November 1. View a sample Tax Notice. These taxes are collectable from November 1 through March 31.
View the 2016 VAB Payment Notice