Frequently Asked Questions

Value Adjustment Board Frequently Asked Questions
1) Where can I obtain a petition form?

To request a petition, go to the Value Adjustment Board Page, at www.ManateeClerk.com, select the Value Adjustment Board box on the homepage, then select the Equity Bridge Pro link: https://manatee.fl.equitybridgepro.com/Account/Login?ReturnUrl=%2F. 

 

2) How do I know when my hearing is scheduled?

You will receive a Notice of Hearing and a reminder 45 days prior. You can check via your Equity Bridge Pro account. 

3) What supporting documentation do I need and when should I submit it?

Each petition may vary in required evidence criteria. The Clerk cannot provide information of this type as these are legal matters.
All supporting documentation and/or evidence must be submitted no later than fifteen (15) calendar days before your scheduled hearing day as required by the statutory deadline. Specific information about the exchange of evidence requirements between the Property Appraiser and the petitioner is available online at Florida Statutes, Section 194.011 and Department of Revenue Rule 12D-9.020. You can upload your evidence into Equity Bridge Pro partner. 

No petitioner may present for consideration, nor may a Board or Special Magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the Property Appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the Property Appraiser.

4) Who hears the petition?

A Special Magistrate will hear the petition. Special Magistrates include attorneys who hear exemption petitions and appraisers who hear commercial, residential, and tangible property petitions.

5) What is a Special Magistrate?

The VAB appoints Special Magistrates for the purpose of taking testimony and making recommendations to the VAB. The VAB may act upon these recommendations without further hearing. These Special Magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as Special Magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as Special Magistrates.

6) If I am unable to attend the hearing, how do I reschedule?

The petitioner will be notified of the scheduled time of appearance no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. Upon receipt of this notification, the petitioner may request a rescheduling of a hearing "for good cause" by submitting a written request to the Value Adjustment Board Clerk before the scheduled appearance, or as soon as practicable. A request to reschedule the hearing made by the Petitioner fewer than five (5) calendar days before the scheduled hearing may be made only for an emergency when "good cause" is shown. These requests will be forwarded to the Value Adjustment Board designee to determine if good cause has been demonstrated.

7) Can someone represent me if I am unable to make my hearing? If so, who can represent me?

A taxpayer has the right, at the taxpayer’s own expense, to be represented by an attorney or by an agent. The agent need not be a licensed individual or person with specific qualifications and may be any person, including a family member, authorized by the taxpayer to represent them before the VAB. A petition filed by an unlicensed agent must also be signed by the taxpayer or accompanied by a written authorization from the taxpayer.

 

8) How do I withdraw a petition?

If you wish to withdraw your petition from consideration by the VAB, you must do so in writing. A Petition Withdrawal Form is available from the Value Adjustment Board section on the Board Records Page. The Withdrawal Form can be delivered to the Value Adjustment Board Clerk, 1115 Manatee Avenue West, Bradenton, FL 34205; emailed to vab@manateeclerk.com; or done through the Equity Bridge Pro partner.