Angelina "Angel" Colonneso, Esq. Clerk of the Circuit Court and Comptroller
Manatee County
About the Clerk

Value Adjustment Board

VAB Special Magistrate Hearings

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.

 

VAB Petition Filing Requirements

New in 2026!

The Clerk to the VAB is pleased to offer an online filing option that provides taxpayers with a convenient and easy way to petition the VAB, should they choose to dispute their property tax assessment.  You may now file your petition online through our partner Equity Bridge Pro. Click the link below and register as a user.  Payments may be done online.  You may upload evidence or check the status of a petition anytime.

The Filing Fee is $50 per petition.

 

For questions regarding online filing please call our office at 941-741-4058 or email vab@manateeclerk.com

 

To search petitions prior to 2026, please visit our Court Records Page. 

All VAB petitions filed with the Value Adjustment Board Clerk appealing determinations of the Property Appraiser must have the petitioner’s signature (original or electronic), and must be accompanied by the appropriate filing fee of $50 per parcel (see below). Faxed and emailed petitions WILL be accepted; however, these petitions will not be considered complete and timely filed until the appropriate filing fee has been received by the Value Adjustment Board Clerk.

A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.

DEADLINES FOR FILING PETITIONS

There may be multiple deadlines for filing a petition due to the denial of an exemption/classification by the Property Appraiser.  Individual mailings are sent to property owners, and the mailing will specify a petition needs to be filed within 30 days of the date on the letter.  

The deadline for filing a Petition is 25 days after the mailing of the TRIM Notice. Check your TRIM Notice, or other notice that you receive from the Property Appraiser, for the stated petition filing deadline.

Florida law requires that the appropriate filing fee accompany all taxpayer petitions filed with the Clerk. A petition may be filed at any time during the taxable year, on or before the 25th day following the mailing of the proposed property tax Truth in Millage (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 the notice by the Property Appraiser.

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.

Contact Value Adjustment Board
Phone: 941-741-4058
Fax: 941-741-4089
Supervisor: Vicki Tessmer
Supervisor Title: Board Records Supervisor
Mailing Address
Attn: Value Adjustment Board
P.O. Box 25400
Bradenton, FL 34206
Physical Address
1115 Manatee Avenue West
Bradenton, FL 34205
Email Us
DATE HEARING TYPE

 

All Hearings take place in the Honorable Patricia M. Glass Chambers, County Administration Building, 1115 Manatee Avenue West, Bradenton.

 

 

 

 



FILING FEES – Pursuant to Florida Statute 194.013

Petitions shall be filed with the appropriate filing fee, as follows:

Single petition - $50.00 per parcel (effective August 25, 2025)

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) - $50.00, plus $5.00 per additional unit/parcel.

VAB Procedures / Rules

The Value Adjustment Board has adopted R-23-131, 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.

Requests to Reschedule​ Hearing

Pursuant to Section 194.032(2)(a), Florida Statutes, effective July 1, 2016, “The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. The form to request a Good Cause Determination is available on this website. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties.”

Partial Payment of Taxes – Pursuant to Florida Statute 194.014

State law requires a partial payment of taxes on properties that have a Value Adjustment Board petition on or after the payment delinquency date (normally April 1, following the assessment year under review but this date can vary). If the required partial payment is not made before the delinquency date, the Value Adjustment Board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your Tax Collector to determine your delinquency date.

Petitioners should be aware that even if a Special Magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A Special Magistrate’s recommended decision is not a final decision of the Value Adjustment Board. A partial payment is not required only if the Value Adjustment Board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. View the Department of Revenue Information Sheet for partial payment requirements.

Partial payments must be made at the Manatee County Tax Collector Field Services & Collections Department located at:

1001 3rd Ave W.
Suite 240
Bradenton, FL  34205

All payments must be in U.S. Certified Funds. Appointments will be required in order to make a partial payment. Please contact the Tax Collector’s Office at 941-741-4835 or at 941-741-4832 to schedule an appointment.

VAB On-Line Forms

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)

For Special Magistrate qualifications please see Florida Statute 194.035

SPECIAL MAGISTRATES

  • Attorneys – Rinky S. Parwani
  • Real Estate Appraisers – Robert C. Hicks, and  John Robinson
  • Tangible Personal Property Appraisers – John Robinson