Florida Property Tax Appeal Evidence Guide: What Actually Wins VAB Petitions

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