Miami, Florida
Miami-Dade County commercial property tax appeals
Appeals start with the Miami-Dade County Property Appraiser and go to the Miami-Dade Value Adjustment Board (VAB). Here is how commercial evidence is built, filed and heard in Miami-Dade County.
- Assessor
- Miami-Dade County Property Appraiser
- First-level board
- Miami-Dade Value Adjustment Board (VAB)
- Filing deadline
- On or before the 25th day after the Property Appraiser mails the TRIM notice (Fla. Stat. §194.011(3)(d)); the petition must be received by the Clerk by that date, and a timely postmark does not save a late receipt
- Commercial assessment level
- 100% of just value; for non-homestead, nonresidential property the assessed value for non-school levies cannot rise more than 10% a year except after a change of ownership or control or a qualifying improvement (Fla. Stat. §193.1555)
- Value standard
- Just value (Fla. Const. art. VII, §4; Fla. Stat. §193.011)
- Valuation date
- January 1 of the tax year
- Assessment cycle
- Annual: just value as of January 1, with the non-homestead assessment cap applied to non-school levies
- Notices mailed
- Notices of Proposed Property Taxes (TRIM notices) are mailed in August, usually the last week of the month; the 2026 petition deadline that followed was September 18, 2026
How Miami-Dade County assesses commercial property
Miami-Dade appeals start with the TRIM notice. The Property Appraiser sets just value as of January 1 and mails the Notice of Proposed Property Taxes in August, and owners have 25 days from the mailing date to file a petition with the Value Adjustment Board; the 2026 deadline was September 18. Commercial property is valued at 100% of just value, and for non-homestead nonresidential property the assessed value used by county, city and special district levies cannot rise more than 10% a year, while the school levy applies to the full just value.
Before the formal petition, the Property Appraiser runs an informal interview period, and its Commercial Division will review a January 1 rent roll, a trailing 12-month operating statement and any appraisal. That review does not stop the clock. The formal route is Form DR-486, filed through the VAB's online system with a $15 fee per folio, followed by a strict evidence exchange: both sides serve their evidence at least 15 days before the hearing, and the petitioner also uploads it to AXIA by 9:00 a.m. the day before.
Commercial valuation cases go to appraiser special magistrates who hold state certification and at least five years of valuation experience, currently by telephone. Owners must pay 75% of the ad valorem taxes before delinquency to keep the petition alive. If the VAB result falls short, the next step is a de novo action against the Property Appraiser in circuit court within 60 days under §194.171.
Major commercial submarkets
- Brickell
- Downtown Miami
- Miami Beach
- Coral Gables
- Doral and Airport West industrial
- Medley and Hialeah Gardens industrial
Uniformity authority
Fla. Const. art. VII, §2 (uniform rate of taxation) and §4 (just valuation of all property); Fla. Stat. §193.011 (factors of just valuation)
Appeal statute
Fla. Stat. §194.011 (petition and evidence exchange); §194.034 and §194.035 (hearing procedures and special magistrates); §194.171 (circuit court)
After the board
Circuit court action against the Property Appraiser under Fla. Stat. §194.171, filed within 60 days after the assessment roll is certified for collection or, where the VAB decided the petition after the roll was extended, within 60 days of the VAB's decision. It is a de novo proceeding, and the VAB is not a proper defendant
Official forms ATALI ELECTRIC fills for Miami-Dade County
| Form | Filed with | Purpose |
|---|---|---|
| Form DR-486, Petition to the Value Adjustment Board, Request for Hearing | Clerk of the Value Adjustment Board | Formal valuation petition, one per folio, with the $15 filing fee posted by the Clerk for 2026. An agent files with the owner's signature or written authorization unless the agent is a Florida attorney, licensed real estate appraiser or broker, or CPA. |
| Form DR-486MU, Attachment for Multiple Parcels and Accounts | Clerk of the Value Adjustment Board | Lists the parcels on a joint petition, which is limited to contiguous undeveloped parcels and association filings; improved commercial folios are petitioned one by one. |
| Informal Assessment Review Form | Miami-Dade County Property Appraiser (Commercial Division) | Optional informal review request during the TRIM interview period, supported for commercial property by a January 1 rent roll, a 12-month operating statement, the related federal tax return and any appraisal. It does not extend the VAB deadline. |
Filing system: Value Adjustment Board System (vabprod.miamidade.gov) for petitions; AXIA for evidence uploads
Hearings and evidence
Valuation petitions are heard by appraiser special magistrates, each a state certified real estate appraiser with at least five years of real property valuation experience who is not employed by the Property Appraiser. Hearings run Monday through Friday and are currently held by telephone. The magistrate's recommended decision goes to the VAB for adoption, and a party may request reconsideration for a mistake of law or fact.
- 01Fla. Stat. §194.011(4): at least 15 days before the hearing the petitioner must give the Property Appraiser a list and summary of evidence with copies of all documentation, and the Property Appraiser must provide its own evidence, including the property record card, at least 15 days before. If the Property Appraiser misses that date, the hearing is rescheduled.
- 02If the Property Appraiser requested specific evidence in writing and the petitioner withheld it, that evidence cannot be used at the hearing.
- 03Evidence the petitioner wants the special magistrate to admit must also be uploaded to AXIA by 9:00 a.m. Eastern the day before the hearing, separately from the exchange with the Property Appraiser.
- 04Fla. Stat. §194.014: for valuation petitions, all non-ad valorem assessments and at least 75% of the ad valorem taxes must be paid before they become delinquent, or the petition is denied.
Income evidence
The Property Appraiser values office, retail, industrial, multifamily and hotel property largely by income models, and its Commercial Division asks for a January 1 rent roll, a 12-month operating statement and the related federal return when an owner requests review. Florida's just value must reflect the net proceeds of sale after the usual and reasonable costs of sale and atypical financing (Fla. Stat. §193.011(8)), so a gross capitalized value or a recorded sale price should be adjusted before it is compared with the roll. Practitioners generally load the cap rate with the effective tax rate rather than deducting property taxes as an operating expense.
Practitioner notes
- The 10% cap under §193.1555 limits growth in assessed value for county, city and special district levies but not for the school levy, which is charged on just value. A just value reduction therefore cuts the school portion of the bill even when the cap is binding.
- Pay at least 75% of the ad valorem taxes before the April 1 delinquency date while a valuation petition is pending, or the petition is denied regardless of its merits.
- Filing means receipt by the Clerk. A petition postmarked on the 25th day but received later is marked late.
- Hotel and other operating properties need business income separated from the real property's income before capitalization, and the evidence summary should show that adjustment line by line.
Miami-Dade County appeal questions
Last verified October 2026 against the assessor, board and statute.
How long do I have to file a VAB petition in Miami-Dade?
25 days from the date the Property Appraiser mails the TRIM notice. For 2026 the deadline was September 18. The Clerk treats filing as receipt, so a petition mailed on the last day can still be late.
Who hears a commercial valuation petition?
An appraiser special magistrate, who must be a state certified real estate appraiser with at least five years of real property valuation experience and cannot be an employee of the Property Appraiser. Hearings are currently held by telephone.
Do I have to go through the VAB before going to court?
No. Florida allows an owner to file directly in circuit court under §194.171, within 60 days after the roll is certified for collection. A VAB petition is a cheaper first step, and the court action remains available afterward.
Does the 10% cap make an appeal pointless?
No. The cap limits non-school levies only, and the school levy is charged on just value. A lower just value also shrinks the gap the capped value can grow into in later years.
Nearby jurisdictions
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