Value Adjustment Board

The Minutes Office functions as Deputy Clerk to the Value Adjustment Board (VAB). The 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
Exemption and classification validity
Late filed petition good cause justification for filing late.

The Board consists of three County Commissioners and two School Board members appointed by their respective Boards.

Hearings are conducted by independent appraisers and attorneys who are hired by the VAB to sit as Special Magistrates to hear and make recommendations to the Board concerning the petitions filed with the VAB.

The following Administrative support is provided to the VAB by the Minutes Office: petitions are filed, Special Magistrate hearings are scheduled and attended, VAB Meetings are scheduled and attended, and VAB approved Decisions are completed and provided to the petitioners. All appeal petitions, evidence presented, hearing schedules, Minutes of the VAB Board, Special Magistrate’s recommendations, decisions on the appeals, and tax impact reports are maintained in the Minutes Office.

VAB Administrative Procedures: VAB approved policy for conducting the petition and hearing process

Information Booklet: Overview of the VAB policies and procedures

File/Check Status of a Petition: Lee County’s New Electronic Petition filing system

Lee County Property Appraiser: Visit the Property Appraiser’ site for additional information

Evidence Exchange Process/Form: Information & Form necessary for Evidence Exchange between the Petitioner and the Property Appraiser's Office