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
• Exemption and classification validity
• Late filed petition good cause justification for filing late.

The VAB 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 VAB concerning the petitions filed with the VAB. Special Magistrate qualifications are delineated in F.S.194.035 and F.A.C. 12D-9.010 through 12D-9.012.

The Minutes Office functions as Deputy Clerk to 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 record 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.

VAB Local Policies and Procedures (Lee County)

Uniform Policies and Procedures Manual (Florida Department of Revenue)

Taxpayer Guide on Petitions to the Value Adjustment Board (Florida Department of Revenue)

VAB Calendar (Florida Department of Revenue)

Important Notice about Payment of Taxes (Florida Department of Revenue)

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