In compliance with Florida Statutes, Truth in Millage (TRIM) Notices are mailed in the fall of each year (August/September). TRIM forms notify you of the proposed values and millage rates for the upcoming tax bills. They state the fair market value (or just value), Amendment 10 or Amendment 1 value (or assessed value), exempt value(s), classified use value and taxable value of your property. The TRIMs also reflect the proposed millage rates set by the various taxing authorities. The Property Appraiser's Office has no jurisdiction or control over taxes or millage rates established by the taxing authorities.
When you receive your TRIM notice, you should promptly examine it to verify that pertinent information (i.e. homestead exemption, agricultural classification and/or value) is correct. Property owners who have discrepancies in ANY of the information listed must appeal to the Property Appraiser's Office within 25 days of the TRIM mailing. The deadline appears on the TRIM form.
If you find information on your TRIM notice that you believe to be incorrect, please follow these steps:
Gather all pertinent information.
If you filed for homestead or another exemption or agricultural classification and it does not appear on the TRIM, find your receipt. If you feel that the MARKET value listed on the TRIM exceeds the price for which you could sell your property, assemble sales information of comparable properties, detailed explanations of unusual/excessive repairs necessary or other conditions you deem as worthy of consideration. Sales information is available through the Property Appraiser's database, through realtors' offices and through private real estate appraisers among other sources.
Contact the Property Appraiser's Office.
Schedule an appointment to come in and talk to an appraiser. Bring all of the information you would like considered. This office is committed to fairly and equitably assessing all properties in St. Johns County. If a mistake has been made, we will correct it. If, however, after meeting with an appraiser and examining all the relevant data, you still feel that your market value is incorrect or you have an exemption or agricultural classification issue that cannot be resolved, you have the right to file a petition to be heard before the Property Value Adjustment Board.
File a Petition with the Property Value Adjustment Board (VAB).
You may pick up a petition in the Property Appraiser's Office during the appeal period, download one from our web site or download one from the Department of Revenue's web site; OR you may file a petition online with the Clerks of Court's Office. Any questions regarding petition filing/online assistance MUST BE DIRECTED TO THE CLERK OF COURT’S OFFICE. Please note that there are several different petitions. Which one you choose is based on your circumstances. Be sure you file the correct one. All petitions must be signed and notarized by the property owner(s) or his/her/their authorized representative and filed with the Minutes & Records Department of the Clerk of Court's Office (NOT the Property Appraiser's Office) by the petition-filing deadline.
Per F.S.194, during the hearing, both you and the Property Appraiser's staff will present relevant evidence to the VAB through a Special Magistrate. Special Magistrates are independent industry professionals employed by the Clerk of Court to hear the compelling evidence from both sides of an appeal and recommend decisions to the VAB.
Based on all evidence presented, the VAB will render a decision on the petition to grant or deny it. If your appeal is granted, no further action is required from you. If your petition is denied, you have the option of accepting the decision or filing a civil law suit in the Circuit Court under the provisions set forth in F.S. 194.171. Deadlines for filing suit should be obtained from your attorney since the statutory deadlines may differ depending on appeal date.