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 1115 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. A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.
House Bill 281 (Chapter 2011-181) became effective on July 1, 2011. This bill created Section 194.014, Florida Statutes; and amended Sections 194.034 and 197.162, Florida Statutes. Section 194.014 pertains to partial payment of ad valorem taxes. It requires a petitioner challenging the assessed value of their property to pay all of the non-ad valorem assessments and 75 percent of their ad valorem taxes, less the applicable discount, before the taxes become delinquent. It also requires a petitioner challenging the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, to pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount, before the taxes become delinquent. In addition, it requires the Value Adjustment Board to deny a petition if the petitioner fails to make the required payments; and requires the Tax Collector to collect penalties and/or interest from the date any taxes become delinquent (April 1st). View the entire House Bill / Chapter 2011-181.
DEADLINES FOR FILING PETITIONS
- September 9, 2011, 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 September 9, 2011, 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.
- If the petition is being filed by an unlicensed agent, and is not signed by the taxpayer, provide a written authorization from the taxpayer.
Mail to:
Clerk of the Circuit Court,
Value Adjustment Board Clerk
1115 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-11-169, 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 – Joseph Haynes Davis, Rinky S. Parwani, C. Michael Polk III
- Real Estate Appraisers – Reginald Bonanno, Richard A. Davis, Raymond Krasinski, David Lemonde, Patricia McGrath, C. Michael Polk III, Rick Rape, Patricia E. Staebler, Shawn Wilson
- Tangible Personal Property Appraisers – Tammy Blackburn, Gerald Lagace, Rick Rape
Frequently Asked Questions