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 two County Commissioners, one School Board member, one Board of County Commissioners appointed member and one School Board appointed member.

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:

Accept and file petitions from taxpayers or their representatives
Schedule and record Special Magistrate hearings
Schedule and records VAB Meetings
Document and distribute VAB approved Decisions 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.

Links:

File/Check Status of a Petition: Lee County’s New Electronic Petition filing system
View the status and history of your 2008 Petition: Access 2008 Petition history using your Transaction No. and Password
Information Booklet: Overview of the VAB process
Evidence Exchange Process/Form: Information & Form necessary for Evidence Exchange between the Petitioner and the Property Appraiser's Office
Lee County Property Appraiser: Visit the Property Appraiser’ site for additional information
Department of Revenue - Proposed VAB Rule Update: View the most recent proposed VAB rules
Value Adjustment Board Citizen Member Application: Apply to become a citizen member of the Value Adjustment Board
Resolution of 2009 Lee County Value Adjustment Board
Lee County Value Adjustment Board Local Policies and Procedures
Value Adjustment Board Notice of Hearing