Florida Clarifies Deadline to File Suit After VAB Decision: PTO 25-08

Florida’s PTO Bulletin 25-08 confirms the 60-day deadline for filing suit in circuit court after a Value Adjustment Board decision, clarifying when the clock starts for taxpayers.

Introduction

In August 2025, the Florida Department of Revenue’s Property Tax Oversight (PTO) program issued Informational Bulletin 25-08, clarifying the deadline to file suit in circuit court following a Value Adjustment Board (VAB) decision. This bulletin applies beginning with the 2025 tax roll and is designed to remove uncertainty about when the 60-day filing window begins.

The 60-Day Deadline

Florida law allows taxpayers dissatisfied with a VAB decision to file a property tax challenge in circuit court. PTO 25-08 confirms that the deadline is 60 days from the date of the VAB’s written decision.

When the Clock Starts

The bulletin specifies that the 60-day period begins when the clerk of the VAB renders the decision in writing. This means the clock does not run from the date of the hearing or oral announcement, but rather from the official date the written decision is rendered.

Importance of Timely Filing

Missing the 60-day filing window can result in dismissal of the case, leaving the VAB decision final and binding. PTO 25-08 underscores the importance of taxpayers and practitioners closely tracking the date of the written decision to preserve appeal rights.

Consistency Across Counties

By issuing this bulletin, the Department of Revenue ensures that all counties apply the same rule for calculating the deadline. This prevents confusion or inconsistent practices across Florida’s 67 counties.

Conclusion

PTO 25-08 provides clear, statewide guidance: taxpayers have 60 days from the date the VAB clerk renders the written decision to file suit in circuit court. For those challenging property tax assessments, precision in calculating this deadline is critical.