Today is Monday, September 14, 2026. If you own property in Palm Beach County, the Value Adjustment Board (VAB) petition clock for the 2026 tax season ends today at 5:00 p.m. If you own in Broward County, you still have until Friday, September 18, 2026—and that Broward filing must be received by the VAB office, not merely postmarked.
This is not a millage hearing checklist. Millage hearings are where taxing authorities adopt tax rates. The VAB is where owners challenge market value, certain exemption / classification / portability / deferral outcomes, and related assessment issues. Mixing the two tracks is the most expensive timing mistake South Florida owners make in mid-September: you can sit through a rate hearing and still miss the petition deadline that preserves a value appeal.
Gazette millage maps stay in their own lane. Light process twins only (do not thin-republish them here): Palm Beach County FY2027 final millage hearing Sep 15, Fort Lauderdale FY2027 final budget/millage hearing Sep 14, Broward County FY2027 budget hearing Sep 10, and Oakland Park tentative millage Sep 9. Use those for rate-hearing logistics. Use this package for petition filing before the clocks die.
Controlling primaries for this map: Palm Beach County Property Appraiser File a Petition; Clerk & Comptroller Value Adjustment Board and 2026 petitions; Broward VAB portal AxiaWeb2026; Broward Property Appraiser forms / petition guidance. Fees and deadlines below are taken from those official pages as of the Sep 14, 2026 morning pull—confirm on the live portal before you pay.
Two tracks, two clocks: VAB vs millage hearings
Your Notice of Proposed Property Taxes (TRIM) lists both kinds of dates. That is by design—and it is where owners get confused.
Millage / budget hearings are public hearings where cities, counties, school boards, and other taxing authorities adopt millage rates and budgets under Florida’s Truth in Millage process. Commenting at a hearing can matter for rates and spending priorities. It does not file a value petition for you.
VAB petitions challenge the assessment side: proposed market value, and in the proper petition types, denials or disputes involving exemptions, classifications, portability (transfer of homestead assessment difference), deferrals, and related determination issues the board is authorized to hear. Special magistrates take evidence; the VAB makes final board-level decisions under Florida’s VAB framework. The Property Appraiser’s office is a party in the process—not the board that administers the petition docket.
What the VAB cannot do: change the tax rate a taxing authority adopts. Broward’s Property Appraiser states the rule in plain language owners should keep on the clipboard: you cannot petition the VAB to challenge the amount of taxes you must pay; a value petition challenges market value. Rate protest belongs at the public hearings listed on TRIM. Palm Beach owners should treat the same separation as operational fact even when reading PAO and Clerk materials side by side.
If your disagreement is “the millage is too high,” that is a hearing problem. If your disagreement is “the assessed market value is wrong,” that is a petition problem—and in Palm Beach County the petition problem expires today at 5:00 p.m.
Informal review first—then file before the deadline moves past you
Both counties encourage owners to talk with the Property Appraiser before or while preparing a petition. That informal conference can resolve clerical errors, clarify comparable sales, or correct ownership / exemption paperwork without a hearing. It does not stop the statutory petition clock.
Palm Beach County Property Appraiser (file-petition page): records are on the PAO site; call 561.355.3230 or visit a Service Center to request a conference. The PAO states explicitly that Florida law sets the petition deadline on or before the 25th day after TRIM mailing, that this year’s deadline is September 14, 2026, and that deadlines do not change even if you discuss the issue with the office. The VAB may charge up to $20 for filing a petition.
Broward County Property Appraiser (forms / petition page): value petitions may be filed after mid-August TRIM mailing; the statutory 2026 value-petition deadline is September 18, 2026. For evidence-submittal questions tied to a hearing later, BCPA lists 954.357.6830. For filing mechanics and fee payment, the controlling intake desk is the VAB, not the appraiser.
Practical owner sequence for today:
- Pull your TRIM and parcel / folio ID.
- Decide whether you are challenging value, an exemption / classification denial, portability, or another petition type the forms allow.
- Call the Property Appraiser for an informal review if you still have hours—but do not let the call become your only plan.
- File the VAB petition and pay the fee so the petition is received / accepted before the county’s clock.
- Save transaction ID, password / receipt, and a PDF of what you submitted.
Palm Beach County — deadline TODAY Mon Sep 14, 2026 by 5:00 p.m.
Hard stop: Petition filing deadline Monday, September 14, 2026, by 5:00 p.m. TRIM language cited on PAO notice materials frames filing with the Clerk of the Value Adjustment Board on or before that 5:00 p.m. stamp. The Clerk’s VAB hub banners the same calendar day: September 14, 2026 – Petition Filing Deadline. Online filing remains available; if you are cutting it close, use the Clerk’s online path rather than hoping a courier clears security.
Where to file / start:
- PAO overview and informal-review path: https://pbcpao.gov/file-petition.htm
- Clerk VAB hub: https://www.mypalmbeachclerk.com/departments/value-adjustment-board-vab
- 2026 online petition filing materials: https://www.mypalmbeachclerk.com/departments/value-adjustment-board-vab/vab-2026-petitions
- Clerk VAB phone / email from the hub: 561.355.6289 · vab@mypalmbeachclerk.com
Fees (Clerk fee schedule — non-refundable): Standard filing fee on single petitions appealing real and tangible personal property taxes is $20.00 per folio. Denial of classification and certain exemption petitions: $20.00. Denial of transfer of homestead assessment difference (portability): $20.00. Late filing of exemption, classification, and portability petitions: $15.00 (separate late-filing category on the fee table—confirm which petition type you are actually filing). Joint petitions for associations / contiguous undeveloped parcels have a published first-parcel / contiguous structure on the same table—associations should read the Clerk fee page before bundling. Checks / money orders: payable to “Board of County Commissioners” or “BOCC.” Online card: MasterCard and Visa accepted online only; a 3.5% Civitek service charge applies (Clerk example: a $20 fee incurs about 73 cents in service charge, shown separately on the card statement).
Hearings: Clerk 2026 petition materials state hearings begin October 19, 2026. After filing, expect hearing notice on the correspondence method you selected (email petitioners should whitelist vab@mypalmbeachclerk.com). Evidence timing and exchange rules follow Clerk local procedures and DOR uniform VAB rules—download the Clerk evidence guide from the VAB hub after you have a filed petition, not before you miss the fee deadline.
Owner action in the hours left today: If your informal conference is still pending, file anyway if you intend to preserve the appeal. The PAO’s own page says the deadline does not move because you requested a conference. Withdraw later if the informal review resolves the issue; missing 5:00 p.m. is harder to unwind than withdrawing a petition you no longer need.
Broward County — deadline Fri Sep 18, 2026 (must be RECEIVED)
Hard stop: September 18, 2026. The Broward VAB portal is explicit: ALL 2026 PETITIONS MUST BE RECEIVED in the Office of the Value Adjustment Board by that deadline. Online acceptance window published on the portal: August 17, 2026 through September 18, 2026. Mailers: do not treat a postmark as receipt. Build in delivery time or file online / hand-deliver.
Primary portal: https://bcvab.broward.org/AxiaWeb2026/
VAB office: Value Adjustment Board · 115 S. Andrews Avenue, Room 120 · Fort Lauderdale, FL 33301 · 954.357.7205 or 954.357.5367 · FAX 954.357.5573 · VAB@broward.org
Fees: Non-refundable $25.00 filing fee, plus a card convenience fee of 2.55% when paying statutory fees by approved Mastercard, Visa, or American Express online—minimum convenience fee $2.00. Paper path: print the fillable petition from the portal, mail or deliver with the $25.00 fee to Room 120. You need a valid email to file electronically; after submit you receive a transaction number and password to track status.
Petition-type nuances owners miss (portal rules):
- Multiple or contiguous parcels, exemption, and classification petitions must be filed in the VAB office (not as ordinary online value e-files).
- Late exemption applications: under the 2009 statutory change described on the portal, you no longer petition merely to late-file an exemption. File the late exemption application with the Property Appraiser first; if denied, then petition the denial with the VAB. BCPA materials separately note the September 18 statutory late-exemption application window with the appraiser—read that track carefully if your issue is exemption eligibility, not market value.
- Portability (DR-486PORT): file in the VAB office; the Property Appraiser denial notice DR-490PORT is required when filing. Call the VAB office numbers above before you drive over with incomplete paper.
Partial payment after delinquency (do not ignore if your petition runs into spring): Florida s. 194.014 requires a partial payment on petitioned properties on or after the payment delinquency date (normally April 1 following the assessment year under review). Portal summary:
- Value appeals (and portability): all non-ad valorem assessments plus at least 75% of ad valorem taxes, less applicable discounts under s. 197.162.
- Other assessment appeals (classification / exemption denial, or “not substantially complete on January 1” arguments): all non-ad valorem assessments plus the ad valorem amount the taxpayer admits in good faith to owe, less applicable discounts.
If the required partial payment is not made before the delinquency date, the VAB will deny the petition. That is a spring cash-flow rule, not a September filing fee—but commercial owners and investors should calendar it the day they file.
Hearings: Portal states exemption, classification, and valuation hearings begin in October and continue until cases are heard, typically 8:30 a.m. to 4:30 p.m., Monday–Friday excluding holidays. Attorney special magistrates handle exemption/classification; appraiser special magistrates handle value. Evidence instructions run through the Property Appraiser (954.357.6830) per portal direction.
What to gather before you click submit
Owners who file clean petitions waste fewer hearing cycles. Pack:
- TRIM notice and parcel / folio ID
- Ownership entity name exactly as on the roll (LLC, trust, individual)
- Authorization if an agent / attorney / association manager is filing
- For value: a short written theory of the case plus comparable sales or income support you can later exchange under evidence rules—do not invent numbers; use documents you can authenticate
- For exemption / portability / classification: the denial notice and prior application paperwork the portal or Clerk requires
- Payment method that will clear today (PBC) or by received deadline (Broward)—card convenience fees are real line items on both counties’ published schedules
Do not invent “average reduction” percentages or promised outcomes. VAB results are case-specific. The filing goal on September 14–18 is preserving the right to be heard, not predicting a dollar award in a headline.
Owner checklist by county (print this)
Palm Beach County — act today
- [ ] Confirm disagreement is value / petition-type, not millage rate alone
- [ ] Optional: call PAO 561.355.3230 for informal review—without pausing the petition
- [ ] File via Clerk VAB online path from the VAB hub / 2026 petitions
- [ ] Pay $20 standard fee (or the Clerk table amount for your petition type) + 3.5% card service charge if paying online
- [ ] Finish by 5:00 p.m. Monday, September 14, 2026
- [ ] Save receipt, transaction ID, password; whitelist vab@mypalmbeachclerk.com
- [ ] Calendar hearings begin October 19, 2026 per Clerk 2026 materials
Broward County — through Friday Sep 18
- [ ] Open AxiaWeb2026 or prepare paper delivery to 115 S Andrews Ave, Room 120
- [ ] Confirm petition type: online value vs in-office exemption / classification / contiguous / portability
- [ ] Pay $25 + 2.55% convenience fee (min $2) if filing by card online
- [ ] Ensure petition is RECEIVED by September 18, 2026—not just mailed
- [ ] Save transaction number and password; track status on the portal
- [ ] If portability: bring DR-490PORT; call 954.357.7205 / 954.357.5367
- [ ] Calendar October hearing season + spring partial-payment rule if the petition is still open at delinquency
After you file: evidence, hearing notice, and the rate track that remains separate
Filing is step one. Hearing notice generally follows on your chosen correspondence method with statutory lead time. Evidence exchange rules are strict; missing an evidence deadline can hurt more than a thin petition theory. Use the Clerk / VAB evidence guides and Property Appraiser submittal instructions—do not rely on hallway rumor.
Separately, September’s millage calendar continues on its own rails. Palm Beach County’s final FY2027 millage/budget hearing is on the Gazette’s Sep 15 checklist. Fort Lauderdale’s final hearing is mapped in the Gazette’s Sep 14 FTL checklist. Those hearings still matter for rates and assessments that are not value appeals. They do not replace a VAB petition, and a VAB petition does not replace appearing at a rate hearing if rates are your issue.
Florida Department of Revenue maintains the uniform VAB policies/procedures materials referenced on Broward’s portal (floridarevenue.com/property). Owners and agents who want the statewide rulebook should start there after the county portal accepts the filing fee.
Bottom line for Monday morning
Palm Beach County owners: the petition door closes today, Monday, September 14, 2026, at 5:00 p.m. Fee table standard line is $20 (PAO: up to $20), with a published 3.5% online card service charge. Start at pbcpao.gov/file-petition.htm and file through the Clerk’s VAB / 2026 petitions path. Hearings begin October 19, 2026 per Clerk materials.
Broward owners: you have until Friday, September 18, 2026, and the petition must be received. Portal fee is $25 plus 2.55% card convenience fee (minimum $2). Primary intake: bcvab.broward.org/AxiaWeb2026 · 115 S. Andrews Ave., Room 120.
Informal review first when you can. File before the clock either way. Keep millage hearings on a separate calendar. The VAB does not set your tax rate—and the tax-rate hearing does not file your petition.
