Filing a Florida VAB petition is only the first step. What you include in that petition — your evidence — determines whether you get a reduction. The Value Adjustment Board special magistrate reviewing your petition is looking for specific, credible evidence that your property's just value exceeds what it would sell for on the open market. Here is exactly what evidence wins Florida VAB petitions, how to gather it, and what common mistakes to avoid.
The Primary Evidence: Comparable Sales
Comparable sales (‘comps') are the foundation of nearly every successful VAB petition. The property appraiser determined your just value using a model calibrated to sales data — your best counter-argument is sales data showing that comparable properties sold for less than your assessed value. Each comparable sale should be matched to your property on the key value drivers: location, square footage, age, condition, and property type.
- ✓Recency: Sales within 12 months of January 1, 2026 carry the most weight; older sales are discounted
- ✓Location match: Same neighborhood, zip code, or subdivision strongly preferred
- ✓Size match: Within 15-20% of your square footage; larger adjustments weaken the comp
- ✓Condition match: Same general condition level — note any condition differences that require adjustment
- ✓Type match: Single-family vs. condo vs. townhome; mixing types weakens your case
- ✓Number of comps: 3-5 strong comparables is optimal; more is better if quality remains high
Secondary Evidence: Property Condition Documentation
Comparable sales establish what the market says your home should be worth. Condition documentation establishes why your specific home is worth less than those comps — even if the comps are imperfect matches. Condition evidence is most effective when it documents specific, measurable defects that a buyer would consider in negotiating a lower price.
- ✓Roof condition: Age, material, and any damage. A 20-year-old roof in Florida has significant replacement value.
- ✓Foundation/structural: Florida sinkholes, soil movement, and moisture intrusion are common — document with inspector reports
- ✓HVAC age: Older systems reduce value; replacement cost evidence helps quantify the discount
- ✓Flood zone status: Zone AE or higher significantly impacts value; include FEMA flood map documentation
- ✓Location-specific issues: Traffic noise, flight paths, power lines, proximity to commercial uses
- ✓Deferred maintenance: Photos and contractor estimates for any significant deferred work
How the Special Magistrate Evaluates Evidence
Florida VAB hearings are typically conducted by a special magistrate — a licensed real estate professional or attorney appointed by the VAB. The magistrate is not looking to find an excuse to reduce your value; they are applying a legal standard that requires you to demonstrate by a preponderance of evidence that the property appraiser's value is incorrect. The property appraiser's determination carries a presumption of correctness. Your evidence must overcome that presumption.
- ✓The property appraiser's value starts with a presumption of correctness — you must overcome it
- ✓3-5 strong, recent, location-specific comparable sales usually meet the threshold
- ✓Comparable sales that are too old, too far away, or too different in size are easy for the appraiser to dismiss
- ✓Combination of comps + condition evidence creates the strongest case
- ✓A licensed appraisal (MAI or SRA designation) carries the most weight but is rarely necessary for residential
- ✓Anecdotal evidence ('my neighbor told me') carries no weight — use documented sales data
What TaxAppeal USA Includes in Your DR-486 Petition
TaxAppeal USA's petition includes your property data pulled from the county property appraiser's records, a selection of the most comparable recent sales in your specific neighborhood, a market analysis narrative explaining why those sales support a lower value, and a formal cover letter citing Florida Statute §194.011 and the applicable legal standard. For $89 flat, we generate a submission-ready petition that meets VAB standards without requiring you to research comps, draft a narrative, or navigate the petition form.
Frequently Asked Questions
What is the most important evidence in a Florida VAB petition? ▾
Recent comparable sales of similar properties that sold for less than your assessed value. Three to five strong, location-specific sales within the past 12 months is the foundation of every successful petition.
Do I need a licensed appraisal to appeal? ▾
No. A formal appraisal from a licensed appraiser carries strong weight but is rarely necessary or cost-effective for residential properties. Comparable sales gathered from public records or real estate sites are sufficient for most successful petitions.
How many comparable sales should I include? ▾
Three to five strong comparables is the target. More is better if quality is maintained. One or two weak comps is worse than three strong ones.
What makes a comparable sale too weak to use? ▾
Comps that are too old (more than 18 months before the assessment date), too far away (different subdivision or neighborhood), too different in size (more than 25% variance), or in clearly different condition weaken your case. The property appraiser will highlight these weaknesses.
Can I include photos of my property as evidence? ▾
Yes. Photos documenting condition issues — roof wear, deferred maintenance, flood damage, structural issues — are valuable supporting evidence. They are most effective when paired with contractor estimates quantifying the cost to cure.
What is the legal standard for a Florida VAB petition? ▾
You must demonstrate by a preponderance of evidence that the property appraiser's just value exceeds the actual market value of your property. The property appraiser's determination carries a presumption of correctness that you must overcome.