Memorandum
DATE: June 5, 2026
TO: Members of the 2026 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: 2026 VAB Petition Filing Fees Resolution
PURPOSE:
Approve and execute the 2026 VAB petition filing fees Resolution. [FAC 12D-9.013(1)(k)]
BACKGROUND:
On June 30, 2025, the Governor signed into law an increase to the maximum VAB filing fee per parcel from $15.00 to $50.00, at the VAB’s discretion. The filing fee for homestead portability petitions remains $15.00 irrespective of this amendment because Section 193.155(8)(j), Florida Statutes (the homestead portability petition statute) explicitly provides that the filing fee for a homestead portability petition is “[n]otwithstanding s. 194.013”.
During the Second VAB Meeting held on August 20, 2025, the VAB elected to keep the current filing fee of $15.00 for the 2025 VAB cycle and recommended the 2026 Value Adjustment Board increase the petition filing fee to $50.00.
Since the inception of Florida Statutes 194.013 in 1983, the maximum allowable filing fee has never exceeded $15.00. Fees collected during the last 5 years were as follows:
2021 $58,865.00
2022 $50,145.00
2023 $53,425.00
2024 $53,425.00
2025 $51,060.00
All filing fees collected by the VAB Clerk are allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the Value Adjustment Board.
ACTION REQUESTED:
title
Approval and Execution of Resolution Adopting Filing Fees for the 2026 VAB Tax Cycle. [FAC 12D-9.013(1)(k)] titlebody