Protest Procedure (Chapter 194, F.S.)

If a homeowner believes their assessed value is too high (market value is lower than the assessment), they can challenge it through a three-step process:Contact the Appraiser: First, the owner meets informally with the county property appraiser to present evidence (like recent appraisals or sales data) proving the value is incorrect.If the appraiser refuses to change the value, the owner files a petition with the VAB. The board consists of five members: two county commissioners, one school board representative, and two citizens. If the board determines that the property has been overvalued, it may adjust the assessment. If the board finds that the property appraiser’s valuation is correct, it will deny the taxpayer’s appeal.If the owner still disagrees with the VAB's decision, their final recourse is to sue in court (file a certiorari proceeding).