Value Adjustment Board (VAB) Petition Information

Section 2 of the Florida Tax Payer’s Bill of Rights gives taxpayers the right to due process, including:

• The right to an informal conference with the property appraiser to present facts to support changing the assessment, classification, or exemption
• The right to petition the Value Adjustment Board to object to assessments, changes in classifications, or denial of an exemption
• The right to prior notice of the certification of tax rolls and receipt of a property record card if requested
• The right to bring an action in circuit court to contest a tax assessment or appeal a value adjustment board decision of a disapproval of an exemption

These rights do not have to be acted on in sequence. A taxpayer may file a petition with the VAB or bring an action directly in circuit court without meeting with the Property Appraiser’s staff.

We do encourage taxpayers to contact and meet with us to discuss concerns and present supporting information, such as sales comparison data or property damage documentation. Issues are often resolved based on those informal discussions.

If your concern remains unresolved after meeting with the property appraiser’s staff, you may file a petition for a hearing with the Value Adjustment Board (VAB).

Questions regarding VAB petitions and the filing process must be directed to the Clerk to the Value Adjustment Board

• The cut-off date for filing a petition is 25 days after the mailing of the TRIM Notice. The cut-off date is published on the face of the TRIM Notice.
• The cut-off date for filing a petition regarding the denial of an exemption or transfer of assessment difference is 30 days from the mailing date of the denial letter.
• Information regarding electronic filing is available at the Clerk to the Value Adjustment Board
• A Taxpayer’s Guide on petitions to the Value Adjustment Board can be found on the Florida Department of Revenue site.
• Telephone (941) 861-5279 to reach the Clerk to the Value Adjustment Board

VAB Petition Forms

Follow the links above to file your petition online. If you do not wish to file online, you can download the petition form from the  Florida Department of Revenue site and mail (or hand deliver) it to the Clerk to the Value Adjustment Board.

Computers are also available for your use at these two Clerk to the Value Adjustment Board office locations:

• 1660 Ringling Boulevard, Suite 210, Sarasota, FL 34236
• 4000 S. Tamiami Trail, Suite 222, Venice, FL 34293

Circuit Court

If you do not agree with the decision of the Value Adjustment Board, you may file a claim with the Circuit Court within 60 days of the certification of the tax roll. You should consider consulting a legal professional.

IMPORTANT TO KNOW: The VAB process is for challenges to assessment, classification, and exemptions only. If you are satisfied with your property’s valuation, classification, and exempt status, but are objecting to the proposed taxes on your property, you should contact the individual Taxing Authorities; you can also voice your opinion at the Taxing Authority budget hearings listed on your TRIM notice.