PT101, Petitions to the Value Adjustment Board, is a taxpayer handout (R. 8/25) from the Florida Department of Revenue (DOR), posted by the Okaloosa County Clerk of Circuit Court. It is one of the Okaloosa County property tax resources for owners who want to appeal a property value or the denial of an exemption, classification or tax deferral to the value adjustment board (VAB). The guide explains filing deadlines, required payments, the exchange of evidence and what happens at and after the hearing. On FillingPDF you can open the guide and download or print the PDF; the petition itself is a separate form filed with the VAB clerk.
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What is PT101?
PT101, Petitions to the Value Adjustment Board, is a three-page taxpayer guide that explains how a Florida property owner appeals a property value, or the denial of an exemption, classification or tax deferral, to the county value adjustment board (VAB).
The guide describes the VAB as an independent forum. Each county has one. It has five members: two from the county's board of commissioners, one from the county's school board and two citizens. Many counties use special magistrates to conduct hearings and recommend decisions, but the VAB makes all final decisions.
The handout covers these topics:
- the matters that can be appealed, including portability decisions, changes of ownership or control, qualifying improvements and refunds under s. 197.319;
- the timeframe for each type of appeal;
- the payment required before taxes become delinquent;
- evidence exchange, with different rules for hearings before and after September 1, 2025;
- what happens at the hearing and after the decision.
PT101 is not the petition. It says the petition form and all other VAB forms are available at floridarevenue.com/property/Pages/Forms.aspx and from the property appraiser or clerk in your county. The last page lists who handles each part of the property tax process: taxing authorities set rates, the tax collector handles deferrals, the property appraiser sets values and exemptions, and the VAB hears appeals.
Who needs to file PT101?
Property owners who disagree with a decision on their property use the process this guide describes. The guide says to request an informal conference with your property appraiser and file an appeal with your VAB if you disagree with:
- the assessment of your property's value;
- the denial of an exemption or classification;
- the denial of a tax deferral;
- a portability decision;
- a determination of a change in ownership or control or a qualifying improvement;
- a refund under s. 197.319.
You can request a conference, file an appeal, or do both at the same time.
Representatives. In VAB hearings you may represent yourself or seek help from a family member or friend, an attorney, a licensed real estate appraiser or broker, a certified public accountant, or an employee of the taxpayer or an affiliated entity. If someone who is not a licensed professional represents you, you must sign the petition or give written authorization or a power of attorney for your representative.
Not covered. The guide's responsible-party table assigns property tax (millage) rates to local taxing authorities, and payment options and deferrals to the county tax collector. The VAB hears appeals about values, exemptions, classifications, deferrals, portability and ownership or control determinations.
When to file PT101
File the petition by the deadline for your type of appeal. Florida law sets these deadlines, and the guide says they do not change even if you discuss the issue with your appraiser.
- Assessment appeal: within 25 days after the property appraiser mails your Notice of Proposed Property Taxes (TRIM notice), usually in mid-August.
- Exemption or classification appeal: within 30 days after the property appraiser mails the denial notice. All denial notices must be mailed by July 1.
- Tax deferral appeal: within 30 days after the tax collector mails the denial notice.
- Portability appeal: within 25 days after the property appraiser mails your TRIM notice.
- Change of ownership or control appeal: within 25 days after the property appraiser mails your TRIM notice.
If you miss the filing deadline, contact the clerk about late filing. The guide also says the VAB must deny a petition in writing by April 20 if you do not make a required payment before the taxes become delinquent. After a hearing, the VAB must issue all final decisions within 20 calendar days of the last day it was in session.
Documents you need
- The completed VAB petition form, available from floridarevenue.com/property/Pages/Forms.aspx or from the property appraiser or clerk in your county; PT101 itself is a guide, not the petition.
- A written authorization or power of attorney for your representative, unless you sign the petition yourself, when the representative is not a licensed professional.
- A list and summary of your evidence, with copies of the documentation you will present, given to the property appraiser at least 15 days before your hearing.
- Evidence the property appraiser asked you for in writing and that you have; if you refuse to provide it, you cannot use it at the hearing.
How to fill out PT101
Identify the decision you disagree with
Decide whether you are appealing your property's value, a denied exemption or classification, a denied tax deferral, a portability decision, or an ownership or control determination.
Consider an informal conference
You may request an informal conference with your property appraiser, file an appeal with the VAB, or do both at the same time.
Get the petition form
Download the petition from floridarevenue.com/property/Pages/Forms.aspx, or ask the property appraiser or clerk in your county.
Check the filing deadline
Use the Timeframes to File Your Petition table: 25 days after the TRIM notice for assessments, 30 days after the denial notice for exemptions, classifications and deferrals.
Decide who will represent you
Represent yourself or use an allowed representative. If the representative is not a licensed professional, sign the petition or provide written authorization or power of attorney.
Make the required tax payment
Pay before the taxes become delinquent, following the rule for your petition type, or the VAB must deny the petition in writing by April 20.
File the petition with the VAB clerk
File the completed petition by your deadline and pay any filing fee. If it is complete, the clerk acknowledges it and sends a copy to the property appraiser.
Watch for your hearing notice
The notice gives the date, time and location at least 25 days before the hearing. You can reschedule once for good cause; the clerk then gives at least 15 days' notice.
Exchange evidence on time
At least 15 days before the hearing, give the property appraiser a list and summary of your evidence with copies of the documentation.
Attend the hearing
You and the property appraiser present evidence, and either of you may ask the VAB to swear in witnesses. If the hearing has not started within two hours, tell the chairperson you are leaving.
Review the final decision
The clerk notifies you of the VAB's final decision. If you disagree, you may file a lawsuit in circuit court.
Download the guide for reference
Download or print the PT101 PDF from FillingPDF and keep it with your petition papers; the guide has no entries to complete.
How to submit PT101
You file the completed petition with the VAB clerk. The guide names no separate mailing address, portal or appointment rule for the petition; for those details, contact the clerk's office in your county.
- Get the petition form: from floridarevenue.com/property/Pages/Forms.aspx, or from the property appraiser or clerk in your county.
- File with the VAB clerk: by the deadline for your appeal type, and pay any filing fee. The guide says the VAB may charge a filing fee; ask the clerk for the current amount.
- After filing: if the petition is complete, the clerk acknowledges receiving it and sends a copy to the property appraiser. You then receive a notice with the date, time and location of your hearing at least 25 days before it.
- Required tax payment: for value and portability petitions, this includes all non-ad valorem assessments and a partial payment of at least 75 percent of the ad valorem taxes. For exemption or classification denials, or a claim that the property was not substantially complete on January 1, it includes all non-ad valorem assessments and the amount of tax you admit in good faith to owe.
FillingPDF lets you view and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after the deadline for your appeal type, for example more than 25 days after the TRIM notice is mailed for an assessment appeal; informal talks with the appraiser do not extend it.
- Skipping the required tax payment before the taxes become delinquent; the VAB must then deny the petition in writing by April 20.
- Sending a non-professional representative without your signature on the petition or a written authorization or power of attorney.
- Giving the property appraiser your list and summary of evidence less than 15 days before the hearing.
- Refusing to provide evidence the appraiser requested in writing and then trying to use it at the hearing; the guide says you cannot.
- Applying the wrong evidence-exchange rules; hearings after September 1, 2025 and before it follow different procedures.
- Waiting past two hours after the scheduled start without telling the chairperson you are leaving, so the clerk can reschedule.
- Treating PT101 as the petition; it is a guide, and the petition form is obtained separately.
Frequently asked questions
What is PT101, Petitions to the Value Adjustment Board?
PT101 is a Florida DOR taxpayer guide (R. 8/25) explaining how to appeal a property value or the denial of an exemption, classification or tax deferral to the county value adjustment board. It covers deadlines, required payments, evidence exchange and hearings.
Is this the Okaloosa County property tax appeal form?
No. PT101 is a guide posted by the Okaloosa County Clerk of Circuit Court, not the petition. The petition form is available at floridarevenue.com/property/Pages/Forms.aspx and from the property appraiser or clerk in your county.
What is the deadline to file a petition with the VAB?
For an assessment, portability or change of ownership or control appeal, it is within 25 days after the property appraiser mails your TRIM notice. For an exemption or classification denial, or a tax deferral denial, it is within 30 days after the denial notice is mailed.
Do I have to pay my taxes before the VAB hearing?
You must make the required payment before the taxes become delinquent, or the VAB must deny your petition in writing by April 20. For value petitions it includes all non-ad valorem assessments and at least 75 percent of the ad valorem taxes.
Can someone else represent me at a VAB hearing?
Yes. You may use a family member or friend, an attorney, a licensed real estate appraiser or broker, a CPA, or an employee of the taxpayer or an affiliated entity. A representative who is not a licensed professional needs your signature on the petition or a written authorization or power of attorney.
When do I have to give my evidence to the property appraiser?
At least 15 days before your hearing, give the appraiser a list and summary of your evidence with copies of the documents. For hearings after September 1, 2025, the appraiser must give you theirs at least 15 days before without being asked.
What if my VAB hearing does not start on time?
If it has not started within two hours after the scheduled time, you are not required to wait. Tell the chairperson you are leaving, and the clerk will reschedule your hearing.
What can I do if I disagree with the VAB's decision?
You may file a lawsuit in circuit court. The VAB must issue all final decisions within 20 calendar days of the last day it was in session, and the clerk notifies you of the decision.
Can I fill out PT101 online on FillingPDF?
PT101 is a guide with no entries to complete. FillingPDF lets you open and download the PDF, but it is not connected to the Okaloosa County Clerk or the DOR and does not file petitions; you file with the VAB clerk.
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