If a taxpayer has missed the filing deadline, the Clerk may accept, but not schedule for hearing, a VAB petition, after the statutory deadline. A petition, a non-refundable filing fee, and a written explanation with proof of the extraordinary circumstances may be submitted to the VAB or its designee for a good cause determination. If there is a determination that the taxpayer has shown good cause for missing the deadline, a hearing will be scheduled. For additional information, please review the VAB General Information page on the Polk County Clerks website.