The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Property Appraiser concerning exemptions, valuations, and classifications. Petition filing and scheduled quasi-judicial hearings are handled by the VAB to settle any disputes. The VAB consists of two County Commissioners, one School Board Member, and two citizen members, one who is appointed by the County Commission and must own homestead property within the county, and the other who is appointed by the School Board and must own a business occupying commercial space within the school district. Authority for the VAB is vested through Florida Statute Chapter 194.
Contact Information
Address: The Value Adjustment Board Office is located at 1010 Manatee Avenue West.
Phone number: (941) 741-4018
E-mail: vab@manateeclerk.com
VAB Petition Filing Requirements
All VAB petitions filed with the Value Adjustment Board Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature, and must be accompanied by the appropriate filing fee of $15 per parcel (see below). Copies or faxed petitions will NOT be accepted.
DEADLINES FOR FILING PETITIONS
- Appeals for denials (mailed 8/11/10) of applications for homestead exemption – September 10, 2010, at 5:00 p.m.
- All other petitions – September 20, 2010, at 5:00 p.m.
The return of an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline are considered “Late Files” and are forwarded to the Special Magistrate or VAB Attorney for review. A late filed petition must be accompanied by a statement of the reasons for the late filing and any documents that support that statement. A hearing will not be scheduled unless the Special Magistrate or VAB Attorney finds there is “good cause” for the late filing. Petitions postmarked by the deadline dates, but received after those dates, are considered late. Petitions are not to be returned to the Property Appraiser's Office.
You are encouraged to contact the Property Appraiser’s Office to discuss your issue prior to filing a petition; however, requesting or participating in an informal conference with the Property Appraiser’s Office does not extend the petition filing deadline.
VAB Petition Filing Checklist
- Obtain a petition form from the Property’s Appraiser’s office, from this website (below), or request one be mailed to you.
- Complete all applicable sections of the petition.
- Checks for the appropriate filing fee should be made payable to: Clerk of Circuit Court.
- Your completed petition, depending on the type, must be received by the Clerk’s Office no later than 5:00 p.m., on the deadline dates listed above, along with the appropriate filing fee. After your petition has been processed, a copy will be emailed, along with the validated receipt for the filing fee, to the email address provided on the petition.
Mail to:
Clerk of the Circuit Court,
Value Adjustment Board Clerk
1010 Manatee Avenue West
Bradenton, FL 34205
FILING FEES – Pursuant to Florida Statute 194.013
Petitions shall be filed with the appropriate filing fee, as follows:
Single petition - $15.00 per parcel
Single petition for: 1) condominium association, cooperative association, or homeowners' association; and 2) more than one contiguous, undeveloped parcel – if the Property Appraiser determines such parcels are similar in nature (the petitioner must obtain the determination from the Property Appraiser, and file the determination with the petition) - $15.00, plus $5.00 per additional unit/parcel.
VAB Procedures / Rules
The Value Adjustment Board has adopted Resolution R-10-156, the Value Adjustment Board Local Internal Procedures.
The process is governed by the Florida Department of Revenue, Florida Administrative Code Rules Chapter 12D-9, containing uniform rules of procedure for hearings before Value Adjustment Boards and Special Magistrates; Chapter 12D-10, containing rules applicable to the requirements for hearings and decisions; and Chapter 12D-51, containing standard assessment procedures and measures of value/guidelines. You may view these and other Rules/Property Tax Information at the Department of Revenue website.
On-line Forms
Related Websites
Related Materials
Special Magistrates
In counties with populations of more than 75,000, the Value Adjustment Board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. (Chapter 12D-9.010, Florida Administrative Code)
SPECIAL MAGISTRATES
- Attorneys – Rinky Parwani, C. Michael Polk III, Scott E. Rudacille
- Real Estate Appraisers – Cyndi Capps, Raymond Krasinski, David Lemonde, Patricia McGrath, C. Michael Polk III, Rick Rape, Shawn Wilson
- Tangible Personal Property Appraisers – Gerald A. Lagace, Rick Rape
Frequently Asked Questions