Who has the burden of proof at a Florida Value Adjustment Board hearing?
Who has the burden of proof at a Florida Value Adjustment Board hearing?
At a Florida VAB hearing the property appraiser's assessment carries a presumption of correctness, but the appraiser must first prove the assessment by a preponderance of the evidence; if they fail to meet that, the presumption is lost.
Understanding who must prove what at a Florida Value Adjustment Board (VAB) hearing changes how you prepare. The framework is in Fla. Stat. §194.301, substantially revised in 2009 to be more taxpayer-favorable than the old rule.
The presumption of correctness — and how it is lost. The property appraiser's assessment begins with a presumption of correctness. But §194.301 provides that the presumption is lost if the taxpayer shows, by a preponderance of the evidence, that the appraiser either (a) did not consider the eight just-value factors in §193.011, or (b) used appraisal practices that are different from the practices generally applied to comparable property in the county. If you knock out the presumption, the appraiser must then prove the assessment by a preponderance of the evidence, and the burden effectively shifts.
The standard is preponderance, not clear-and-convincing. Earlier law required taxpayers to overcome the assessment by clear and convincing evidence — a very high bar. Today the standard for both establishing the just value and challenging it is the lower preponderance of the evidence (“more likely than not”), which is far more achievable for a homeowner with solid comparable sales.
What this means for your hearing. Build your case to (1) show the appraiser departed from standard practice or ignored a §193.011 factor — e.g., used non-comparable sales, ignored the property's poor condition, or misstated square footage — and (2) present credible comparable sales supporting a lower just value. If you successfully challenge the methodology, the special magistrate evaluates the evidence fresh under the preponderance standard rather than deferring to the county.
Practical tip. Use the 15-day evidence exchange to obtain the appraiser's comps in advance, then be ready to show — specifically — where their methodology deviated from how similar homes in your area were assessed. That methodology attack is what removes the presumption.