Value Adjustment Board

As A Taxpayer You Have The Right:

You have the right to request an informal conference with your property appraiser (407-665-7506) and also to file a petition with the Value Adjustment Board if you disagree with the following:

Assessment of your property’s value
Denial of an exemption (i.e. homestead) or classification (i.e. Agriculture)
Denial of a tax deferral
Portability decision (filing in the County of the new homestead)
Determination of a change in ownership or control or a qualifying improvement
Denial of tax abatements under section 197.318, Florida Statutes

Information For Filing A Petition

Filing Online

For most types of petitions, you can file your petition online and receive notices and exchange evidence via our online Portal. PLEASE NOTE: Denial of Agriculture Classification petitions must be filed in paper form.

Filing With A Paper Form

To request an appeal hearing, you must file a DR-486 petition form. The type of DR-486 form you will need to file depends upon the type of assessment or denial that you are appealing.

CLICK HERE for VAB Forms on the Department of Revenue’s website
CLICK HERE to learn how to fill out a paper petition

Submitting Evidence

CLICK HERE for Instructions on How Exchange Evidence
- Evidence must be submitted to the Property Appraiser’s Office prior to your appeal hearing

Required Partial Payment of Taxes

You are required to make a partial payment of at least 75% of your ad valorem taxes before the delinquency date, EVEN if you have a VAB petition pending, per Section 194.014 Florida Statutes. Normally taxes are due on the last day of March, but check your tax bill or contact the Tax Collector’s Office to determine that exact date.

If partial payment is not made before the delinquency date, the Value Adjustment Board must deny your petition by April 20^th EVEN if the Special Magistrate’s decision included a recommended reduction. The board will vote to approve those recommendations made by the Special Magistrates at the board’s final meeting (typically held in February or March), and final decisions are then distributed within 20 days of that meeting.

If the Final Decisions have been distributed by April 1^st, no partial payment of taxes is necessary.

Call the Value Adjustment Board

Email the Value Adjustment Board

Value Adjustment Board

The Clerk administers the Value Adjustment Board (VAB) process and serves as Clerk to the elected and appointed members of the VAB. The purpose of the VAB is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB Clerk in the county where their property is located.

The Florida Department of Revenue (DOR), Property Tax Oversight Program, provides the procedures manual, guidelines and reference materials. You can click on the links below to access these informational materials.