TIME IS OF THE ESSENCE TO CHALLENGE THE APPRAISER’S VALUATION OF YOUR PROPERTY(S).
From the time that you receive your TRIM NOTICE, showing the Property Appraiser’s proposed 2025 valuation of your property(s); you have a limited time of 25 calendar days from receipt of your notice to file a petition(s) to challenge the Property Appraiser’s valuation.
Please see below when the TRIM NOTICE(S) are to be mailed to you and when are the petition filing deadline dates for Miami-Dade County; Broward County and Palm Beach County.
- Miami-Dade County: : TRIM NOTICE will be mailed to your mailing address (of record) on August 22, 2025, with a Petition filing deadline on September 16, 2025
- Broward County: TRIM NOTICE will be mailed to your mailing address (of record) on August 15, 2025, with a petition filing deadline on September 18, 2025.
- Palm Beach County: TRIM NOTICE will be mailed to your mailing address (of record) on August 21, 2025, with a petition filing deadline of September 15, 2025
According to Florida Statute Section 193.011, the magistrate’s decision of granting or denying a petition is based on the following guidelines of this statute:
In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with Section 193.011 of the Florida Statutes, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. The petitioner must then meet their burden of proof as the party challenging the subject ad valorem tax assessment. Their burden of proof is: They must prove by a preponderance of the evidence that the assessed value does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. If the petitioner has satisfied the above-listed requirements and has met their burden of proof as per Section 193.011 of the Florida Statutes and Rules 12D-9.025(3) (d) & 12D-9.027(5) of the Florida Administrative Code. Therefore, the property appraiser’s presumption of correctness will have been overcome, and the magistrate can make an appropriate adjustment to the value of the subject property based on the admitted evidence.
This is NOT a Do IT YOURSELF Project – 95% Failure Rate
Approximately 95% of all residential and commercial property owners who attempt to represent themselves before a magistrate at a value hearing will fail. WHY? Because the petitioner must overcome the Property Appraiser’s presumption of correctness by proving that by the preponderance of the evidence (meet the burden of proof) (including comparable sales and respective adjustments) that the assessed value does not represent the just value of the property after taking into consideration any limits on annual increases in the value of the property, and/or the classified use, character or value. The property owner must prove that the Property Appraiser used arbitrary techniques based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable properties and proper income analysis within the same county.
RESIDENTIAL PROPERTY OWNERS attempting a tax appeal on their own must submit evidence that includes comparable sales and the respective adjustments to their property. Most property owners who attempt to it alone do not know how to find comparable sales and make the required adjustments. They usually submit evidence about the house next door or across the street with similar lot size and adjusted sq.ft. and paying lower property taxes. Those characteristics do not qualify as comparable sales and are not a 2024 arm’s length transaction sale. THIS PROCESS IS ALL ABOUT ARM’S LENGTH, PRIMA FACIA SALES AND NOT ABOUT COMPARATIVE ASSESSMENTS. IT IS ALL ABOUT SALES THAT TOOK PLACE IN THE YEAR OF 2024. SALES CREATE VALUE AND NOT HOMES THAT HAVE NOT BEEN ON THE MARKET FOR SALE AND MAY HAVE HOMESTEAD EXEMPTION WHICH MINIMIZES INCREASES IN ASSESSED VALUE AND TAXES.
COMMERCIAL PROPERTY OWNERS: Same applies to income producing properties. Knowing how to select the most similar market sales, determine market rents, create a discounted cash flow analysis, an internal rate of return or capitalization rate is most important for success. You can be sure that the Property Appraiser WILL SUBMIT evidence to support their valuation with sound appraisal principles. IF THE PROPERTY OWNER DOES NOT SUBMIT CREDIBLE THAT PROVES THAT THE 2025 VALUATION IS INCORRECT, THEN THE MAGISTRATE BY LAW WILL HAVE RULE IN FAVOR OF THE PROPERTY APPRAISER AS HE/SHE HAS THE POSTION OF CORRECTNESS; PETITION WILL BE DENIED AND NO REDUCTION IN TAXES WILL BE WARRANTED.
