Process for Filing an Appeal of Property Valuation

There is a formal process by which Sarasota County property owners can petition to have the assessment of their property reconsidered. All such petitions must be submitted to the County Clerk's office which passes them on to the "Value Adjustment Board" (VAB). The VAB consists of two members of the Board of County Commissioners, one member of the County School Board, and two Citizen Members. The VAB appoints Special Magistrates who are empowered to conduct hearings on any petitions filed.

Petitions to the Value Adjustment Board are to be used only if you disagree with the value that has been placed on your property. If you are objecting to the amount of your taxes only and are satisfied with the value, then you should take your complaint to the specific Taxing Authority involved, not to the VAB. The VAB cannot consider the amount of taxes you pay or your ability to pay them, nor the change from the previous year's assessment.

Florida law requires that all taxpayer petitions filed with the Clerk appealing the value placed on the property by the Property Appraiser must be sworn to by the Petitioner (if using form DR486), submitted in duplicate, and accompanied by the appropriate filing fee.

A petition filed concerning valuation issues may be filed at any time during the taxable year, on or before the 25th day following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office.

Petition filed regarding denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination.

Petitions which have not been properly notarized (if using form DR486) or are not accompanied by the proper fee at the time of filing, will be deemed invalid and be rejected under Florida Statutes Section 194.013(3) and returned to the petitioner with appropriate filing instructions.

The return of a petition improperly filed does not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline will only be considered if good cause can be shown for the late filing.

More information on how to file and the steps involved in such a filing are available at Taxpayer Guide to VAB Petitions Or you may write to the
Clerk to the Value Adjustment Board, 1660 Ringling Boulevard, Sarasota, Florida 34236 or call the office at 941-861-5279.