Petition forms are available:

1. From the Clerk of Court's Minutes Office
2. From the Lee County Property Appraiser's main office  at 2480 Thompson Street, 4th Floor, Fort Myers.
3. Forms may also be downloaded by going to the Florida Department of Revenue (DOR) website 

Value Adjustment Board Petitions may be filed in a number of different ways:

1. Online: Most types of petitions may be filed online and the fees paid with a credit card.  Select the File a Petition link in the menu to the right and follow the instructions provided to complete the petition filing process.
2. In Person: Download a Petition Form from the Florida Department of Revenue website or pick up a petition from one of the locations listed above and submit completed form with payment to Clerk of Court's Minutes Office
3. By Mail: Download a Petition Form from the Florida Department of Revenue website or pick up a petition from one of the locations listed above and submit completed form with payment to Lee County Value Adjustment Board

The deadline for filing VAB Value petitions will be provided on the TRIM Notice sent from the Lee County Property Appraiser's Office. 

Filing Fees

The filing fee for each VAB petition filed, regardless of filing method, is a non-refundable $15.00 per petition, unless otherwise exempt or except as stated below. 

• If you file online using a credit card, an additional convenience fee will be charged (currently $.53 per petition). 
• If you do not wish to take advantage of any reduced or waived filing fees, as permitted by Florida law, you may file your VAB petition(s) online, and will be charged $15 per petition plus any applicable credit card fees. 
• If you wish to take advantage of any reduced or waived filing fees, as permitted by Florida law, please see the information below with regards to alternate filing methods.

YOU MUST FILE BY MAIL IF YOU WISH TO:

• Pay your filing fees by cash or check..

OR to take advantage of reduced filing fees for the following:

• When filing two (2) separate appeal issues for the same parcel.
• When filing a single joint petition on multiple contiguous parcels, on multiple Tangible Personal Property (TPP) accounts, or on behalf of a condo owners association.  NOTE:  A written determination of contiguity/similarity from the PAO must be provided when the petition is filed.

OR to take advantage of waived filing fees for the following:

• When filing an appeal from the disapproval of homestead exemption under s. 196.151, F.S.
• When filing an appeal from the denial of tax deferral under s. 197.2425, F.S.
• When taxpayer is able to demonstrate at the time of filing that taxpayer is then an eligible recipient of temporary assistance under Chapter 414, F.S.   NOTE: An appropriate certificate or other documentation issued by the Department of Children and Families must be submitted with the petition.