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


 Petitioners are encouraged to mail-in petitions with payment.

The Filing Fee is $15 per petition.

Our direct telephone number is 941-741-4058



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 $15 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.


September 6, 2024 at 4:30*
*denotes an approximation in date

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.

Contact Value Adjustment Board
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

April 22, 2024; 9:00 am

Patricia M. Glass Chambers, 1st Floor County Admin Building

Final Meeting of the Value Adjustment Board


































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 must be received by the Clerk’s Office no later than September 9, 2022 at 4:30PM*, 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.

*denotes an approximation in date

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 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

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)


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