Petition forms are available:

  1. From the Clerk of Court's County Records Services' office at 2115 Second Street, 2nd floor, Fort Myers
  2. From the Property Appraiser's office at 2480 Thompson Street, 4th Floor, Fort Myers.
  3. Forms may also be downloaded directly from 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 navigation menu 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 the completed form with payment to the Lee County Clerk of Court.
  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 the completed form with payment to the Lee County Clerk of Court.

The deadline for filing VAB petitions will be provided on the TRIM Notice sent from the Lee County Property Appraiser's Office. If you are denied for exemption or classification, you also have the option to submit a petition within 30 days of the dated denial notice issued by the Property Appraiser.

Filing Fees

The filing fee for each VAB petition filed, regardless of filing method, is a non-refundable $30.00 per petition, unless otherwise exempt or as stated below.

  • Transfer of Homestead Assessment (Portability) petitions are $15.00 per petition.
  • If you file online using a credit card, an additional convenience fee of 3.5% will be charged.
  • 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 $30.00 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.

Note: You must file by mail if you wish to fulfill any of the following criteria:

Standard Mail Filing Requirements

  • Pay your filing fees by cash or check. (Checks should be made payable to Lee County Clerk of Court).

To take advantage of reduced filing fees:

  • 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 Property Appraiser's Office (PAO) must be provided when the petition is filed.

To take advantage of waived filing fees:

  • 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 the taxpayer is able to demonstrate at the time of filing that they are 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.