Value Adjustment Board appeals — Brevard County, Florida

The Brevard County Value Adjustment Board settles disputes between owners and the Brevard County Property Appraiser over assessed value, denied exemptions and classifications, tax deferrals, portability and changes of ownership, with the Clerk of Court running its Titusville office.

Statewide, the Florida Department of Revenue describes these boards as the place to appeal property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control, with the petition going to the VAB clerk of the county where the property sits (Florida Department of Revenue). In Brevard that clerk is the Clerk of the Circuit Court and Comptroller, which handles petition filing, hearing schedules and the official record for the board (Brevard Clerk, VAB Members).

Five members sit on the Brevard board: two from the Board of County Commissioners, one from the School Board, and two citizen members, one named by each of those boards (VAB Local Administrative Procedures). The roster posted by the Clerk on October 12, 2026, lists Commissioner Thad Altman and Commissioner Kim Adkinson as the commission members and Megan Wright as the School Board member (Brevard Clerk).

In Brevard the hearings themselves are run by appointed special magistrates rather than the five members. Special magistrates conduct quasi-judicial hearings and give independent recommendations to the board, which takes the final action (Brevard Clerk, Special Magistrates). A valuation magistrate in Brevard must have no less than five years of experience as a State Certified Appraiser plus Department of Revenue training, and an exemption or classification magistrate must be a Florida Bar member with at least three years of ad valorem tax experience (Local Procedures).

For the 2026 tax year, the Brevard Clerk's petition site set September 14, 2026, as the deadline for value petitions, or the date printed at the bottom of the owner's TRIM notice from the Property Appraiser (Brevard VAB 2026 petition site).

Each kind of appeal runs on its own clock under the Brevard Local Administrative Procedures, and the filing date is the day the Board Clerk in Titusville actually receives a completed petition with its fee, not the day it was mailed. Value, portability and ownership petitions are due within 25 days after the TRIM notice is mailed, and exemption or agricultural classification appeals within 30 days after the Property Appraiser mails the denial letter (Local Procedures).

BCPAO publishes the same rhythm on its calendar: TRIM notices go out in August, and the value petition deadline is usually the third week in September (Brevard County Property Appraiser). Its calendar also puts the mailing of exemption and agricultural classification denials on July 1.

A missed deadline is not always fatal in Brevard. The VAB cannot extend the filing period, but a late petition is reviewed by the Board Attorney, who decides whether the owner showed good cause, such as a personal, family or business crisis at a critical time, or misinformation from the Board Clerk or Property Appraiser staff (Local Procedures). A late petition should come with a letter explaining what happened.

Brevard VAB petitions go to the Clerk by mail, at five counters from Titusville to Palm Bay, or through the 2026 Axia site, with a $50.00 fee for each separate parcel (Brevard Clerk, File a Petition; Brevard VAB 2026 petition site).

The in-person counters are the North Brevard Government Complex on South Street in Titusville, the Merritt Island Service Complex on North Courtenay Parkway, the Moore Justice Center at 2825 Judge Fran Jamieson Way in Viera, the Melbourne Courthouse on Nieman Avenue, and the Palm Bay Service Complex at 450 Cogan Drive SE (Brevard Clerk). The Palm Bay office closes between 11:30 a.m. and 1:30 p.m., as does the Merritt Island office, while Viera, Titusville and Melbourne keep 8:00 a.m. to 5:00 p.m. (Brevard Clerk office hours).

One parcel with two appeals, such as homestead and a low-income senior exemption, pays a single filing fee in Brevard, though each appeal needs its own petition. Portability petitions cost $15.00, a joint petition adds $5.00 for each additional parcel, and a joint petition needs a call to the Clerk to the Value Adjustment Board first (Brevard Clerk). The 2026 Axia site adds that fee waivers are not applicable to online filings and that card transactions carry a 3.5% fee from a third-party processor (Brevard VAB 2026 petition site). Checks are payable to Brevard Clerk of Courts.

A petition without its fee, with a wrong parcel number or a missing power of attorney is incomplete. The Board Clerk sends a notice, and the owner has ten days to fix it or no hearing is scheduled (Local Procedures). Paper forms are the DR-486 for most appeals and the DR-486PORT for portability (Brevard Clerk).

Under section 194.301, whoever brings a Brevard VAB value case must prove by a preponderance of the evidence that the Property Appraiser's assessment misses just value or follows appraisal practices not applied to comparable property in the county (Section 194.301, Florida Statutes).

Exemption and classification cases before the Brevard VAB work differently: section 194.301 says there is no presumption of correctness for the classification or exempt status, though the party who started the challenge still has to prove it wrong by a preponderance of the evidence (Section 194.301).

Before filing, an owner may ask the Property Appraiser to confer informally about the assessment, and at that conference each side presents the facts it considers supportive (Section 194.011, Florida Statutes). The Brevard Clerk's petition page points to the same first step: a review by the Property Appraiser before a petition (Brevard Clerk).

Evidence deadlines in Brevard are set by the local rules. Evidence uploaded through Axia goes to both sides; an owner who cannot use Axia must give the Property Appraiser and the Board Clerk a list, summary and copies of all evidence at least fifteen days before the hearing (Local Procedures). The Property Appraiser has the same fifteen days to answer a written request, and if BCPAO does not provide its evidence and the property record card in time, the hearing is rescheduled. Rebuttal evidence should be filed at least one day before the hearing.

Brevard VAB hearings are held at the North Brevard Government Center, 400 South Street, Suite 1A, Titusville, Monday through Thursday, beginning at 9:00 a.m. with the last hearing scheduled at 3:00 p.m. (Local Procedures).

The Board Clerk sends the hearing date and time by mail or email at least 25 days before the hearing (Local Procedures). Owners in Palm Bay or Melbourne who do not want to drive to Titusville can attend by telephone by telling the Board Clerk in advance and calling 321-637-6523 at the scheduled time, and the board's Resolution No. 2025-02 sets guidelines for remote appearance by video or phone (Brevard Clerk).

An attorney or agent is not required before the Brevard VAB, and either side may ask that witnesses be sworn (Local Procedures). The owner and the Property Appraiser may each reschedule one time for good cause, and the clerk then gives at least fifteen calendar days of notice of the new time. Under state law a petitioner cannot be made to wait more than 2 hours past the start of a scheduled block.

The Clerk posts hearing agendas and notices on its VAB notices page, which on October 12, 2026, listed scheduled hearing notices for the 2026 tax roll in October and November (Brevard Clerk, VAB Notices and Schedules).

After a Brevard hearing the special magistrate sends a written recommendation through the Board Clerk, the owner has ten calendar days to request reconsideration, and the full board makes the final decision at its final meeting (Local Procedures).

The Clerk mails the written decision within 20 days of the final board meeting, explaining any change, the information relied on and the legal reasons (Local Procedures). The board's meetings are open to the public, though a petitioner is not required to attend them (Local Procedures), and the Clerk's notices page lists a final meeting agenda dated May 18, 2026 (Brevard Clerk).

A pending petition does not stop the tax bill from the Brevard County Tax Collector. For value and portability petitions, all non-ad valorem assessments and at least 75% of the ad valorem taxes must be paid, and the board must deny a petition filed by April 20 when that payment is not made to the Tax Collector on or before March 31 (Local Procedures). If the board finds more tax is owed, the shortfall accrues 12% interest a year; a refund earns the same rate.

An owner or the Property Appraiser who disagrees with the board can go to circuit court, and venue is the county where the property is located, so Brevard for Brevard property. Section 194.171 bars an action filed more than 60 days after the assessment is certified for collection or after the VAB renders its decision in the case it describes (Section 194.171, Florida Statutes). The Brevard local rules warn that preparing a transcript of the VAB proceeding is the appealing party's job.

Last verified: October 12, 2026, on the Brevard County Clerk of Court website.