Value Adjustment Board

The Value Adjustment Board (VAB) is an independent board created by Florida Statute Chapter 194 to accept and process petitions contesting real property and tangible assessments by the Property Appraiser’s Office as well as denials of exemptions and classifications.

• 2 County Commissioners selected by the County Commission
• 1 member of the School Board, selected by the School Board
• 2 citizen members, one each selected by the County Commission and School Board

The filing of a VAB petition with the Clerk to the Value Adjustment Board initiates the process of appealing the value, classification or exemption of a property owner. Once filed, the VAB Clerk will schedule a hearing for the petitioner to appear before a Special Magistrate and a representative of the Property Appraiser's office to present evidence regarding the value of their property and any denials of exemptions and/or classifications. Following the hearing, the Special Magistrate will accept all evidence on the record and produce their written recommendation for approval by the VAB Attorney and VAB Board.

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.

• Complete the online form, make your $50.00 filing fee payment by credit or debit card through a secure third-party payment system (a 3.5% processing fee applies), and your petition will be filed.
• Use your assigned transaction number and password to follow your petition's progress, electronically upload your evidence, and review the Property Appraiser's evidence if you choose to participate in the evidence exchange.

IMPORTANT: 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.

In August of each year, the Sarasota County Property Appraiser sends out Notices of Proposed Taxes and Proposed or Adopted Non-Ad Valorem Assessments forms, also known as your TRIM (Truth in Millage) Notice.

A petitioner may file Form DR-485WI with the Clerk to the Value Adjustment Board or email their request to VABClerk@sarasotaclerkandcomptroller.com.