Broward County homeowners use the Value Adjustment Board process to dispute a proposed market value, assessed value, exemption decision, classification decision, or another assessment matter within the VAB's authority. For 2026 valuation petitions, the Broward County Property Appraiser publishes September 18, 2026 as the filing deadline. The annual TRIM Notice, expected in mid-August, displays the proposed values, exemptions, taxing-authority information, and the filing date for the property. A valuation petition challenges the proposed market value as of January 1; it does not challenge the tax rates adopted by county, city, school, or other taxing authorities. The homeowner files directly with the Broward County Value Adjustment Board using the state-approved DR-486 petition and retains responsibility for the filing, fee, evidence, and hearing participation.
Assessment context: The Broward County Property Appraiser establishes market value as of January 1 and applies exemptions and Florida assessment limitations when calculating assessed and taxable values. Those figures are related but not interchangeable. A TRIM Notice can show market value, assessed value, exemptions, and taxable value for several taxing authorities, so the number being disputed needs to be identified before evidence is assembled. The Property Appraiser's public parcel search provides ownership, folio, situs, building, land, sales, exemption, and value information available for review. Parcel characteristics can be compared with the homeowner's records for factual differences such as living area, effective age, construction features, use code, or recorded improvements. Save Our Homes limitations and exemptions can affect taxable value even when market value changes, which means a value dispute and the final tax-bill effect require separate calculations rather than a single savings assumption.
Filing process: Broward's official forms page directs valuation filers to Form DR-486 and provides the county's online VAB filing link. A petition may also be mailed or delivered to the Broward County Value Adjustment Board at 115 South Andrews Avenue, Room 120, Fort Lauderdale, Florida 33301. Broward states that the VAB filing fee is $25 per petition beginning March 1, 2026; the official filing resource controls the amount due for a particular submission. The form asks for the property, petitioner, petition reason, hearing preferences, and related filing information. A separate petition can be required for distinct issues or parcels unless an official joint-petition rule applies. Filing confirmation, payment confirmation, the completed petition, and every submitted exhibit belong in the homeowner's retained record. Broward reports that 2026 exemption, classification, and valuation hearings begin in October and continue until the filed petitions are heard. An informal conversation with the Property Appraiser does not replace or extend the VAB filing deadline.
Evidence to review: A Broward valuation record can begin with the TRIM Notice and the Property Appraiser's parcel page, followed by documents tied to the specific reason for the petition. Comparable support is more inspectable when each property includes its address or folio, sale or assessment date, living area, age, neighborhood context, value, and material differences from the subject property. Condition evidence can include dated photographs, inspection findings, contractor estimates, permits, insurance records, or repair documentation that connects a physical issue to the property's condition on or near January 1. Record-correction evidence can pair the county field with an owner document showing the competing fact. Exemption or classification disputes require the relevant application, denial notice, and eligibility documents. FairPath's manual packet path organizes these owner-selected materials, source notes, open questions, and filing references; the homeowner determines what to submit and files directly with the VAB.
Current deadline guidance: September 18, 2026. The Broward County Property Appraiser lists September 18, 2026 as the last day to file a 2026 petition challenging a proposed 2026 assessment. The property-specific deadline printed on the homeowner's TRIM Notice remains the controlling reference.
Broward mails TRIM Notices near the end of the second week of August. The notice is the property-specific source for proposed market value, assessed value, exemptions, taxable value, taxing-authority hearing information, and the petition deadline.
The Broward County VAB is independent of the Property Appraiser and uses special magistrates for hearings. Broward states that exemption, classification, and valuation hearings for the 2026 cycle begin in October 2026 and continue until all petitions are heard.
The Broward VAB approved a $25 filing fee per petition effective March 1, 2026. The fee is separate from any document-preparation work and is paid through the county-controlled filing process.
A value petition addresses proposed market value rather than the tax rates adopted by taxing authorities. Public budget hearings listed on the TRIM Notice are the county-described forum for tax-rate concerns.
Florida's assessment caps and exemptions can make market value, assessed value, taxable value, and tax-bill impact move differently. Evidence and calculations remain clearer when each value lane is labeled separately.
Official filing authority: Broward County Value Adjustment Board. https://bcpa.net/forms-dl.asp
Source: Broward County Property Appraiser, Tax Roll Calendar and Important Dates, https://bcpa.net/DATES.asp. Reviewed 2026-07-15.
Source: Broward County Property Appraiser, The VAB Appeals Process, https://bcpa.net/value.asp. Reviewed 2026-07-15.
Source: Broward County Property Appraiser, VAB Appeals Process Petitions and Forms, https://bcpa.net/forms-dl.asp. Reviewed 2026-07-15.
Source: Broward County Government, Value Adjustment Board, https://www.broward.org/VAB/Pages/Welcome.aspx. Reviewed 2026-07-15.