The Value Adjustment Board (VAB) consists of two (2) members of the Board of County Commissioners, one (1) member of the County School Board, and two (2) Citizen Members.  The VAB appoints Special Magistrates to conduct hearings on petitions filed with the VAB.  The Clerk of the Circuit Court serves as the Clerk to the VAB.

Petition Requirement  Florida law requires that all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser be sworn to by the Petitioner (if using form DR486) and accompanied by the appropriate filing fee.  A petition filed, as to valuation issues, may be filed at any time during the taxable year, on or before the 25th day, September 8, 2009, following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office.  A petition filed as to denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination.  Petitions which have not been properly notarized (if using form DR486) or are not accompanied by the $15.00 filing fee at the time of filing, shall be deemed invalid (Florida Statutes Section 194.013(3)) and returned to the petitioner with appropriate filing instructions.  The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition.  Petitions filed after the deadline will only be considered if good cause is shown for the late filing.

Contact Information:  Clerk to the Value Adjustment Board, 1660 Ringling Boulevard - Suite 210, Sarasota, Florida 34236, Telephone No.  941-861-5279.