Value Adjustment Board

Print

Font Size: + -

VAB Petition Deadline

The deadline to file a VAB Petition for 2024 has passed. To file late for good cause, upload evidence in support of, or check the status of your petition, log in to the VAB Petition Online system.

To withdraw your petition, complete a Withdrawal of Petition form (DR-485WI).

About the Value Adjustment Board and Review Process

The Value Adjustment Board (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 to conduct hearings on petitions filed, and the Clerk of the Circuit Court and County Comptroller serves as the Clerk to the VAB.

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern the VAB process. You are encouraged to thoroughly read the FDOR Rules and all notices sent to you by the Clerk to the VAB.

Timelines and Filing Deadlines

In August of each year, the Sarasota County Property Appraiser sends out Notices of Proposed Taxes and Proposed or Adopted Non-Ad Valorem Assessments forms, also known as your TRIM Notice.

IMPORTANT: The deadline for filing a Petition is 25 days after the mailing of the TRIM Notice. Check your TRIM Notice, or other notice that you receive from the Property Appraiser, for the stated petition filing deadline.

Petitions filed after the deadline will only be considered if good cause is shown for the late filing.

To file late for good cause, upload evidence in support of, or check the status of your petition, log in to the VAB Petition Online system.

To withdraw your petition, complete a Withdrawal of Petition form (DR-485WI).

Online Petition Filing

The Clerk to the VAB is pleased to offer a product that gives taxpayers a convenient, easy option for petitioning the VAB should they choose to dispute their property tax assessment: Online filing.

Use any Internet connection at home, in the office, or via hand held device, to complete the online form, make your $15.00 filing fee payment by credit or debit card through a secure third-party payment system (a 3.5% processor fee applies), and your petition is filed. Use your assigned transaction number and password to follow your petition's progress, electronically upload your evidence and review the Property Appraiser's evidence if you choose to participate in the evidence exchange.

Petition Requirement

Florida law requires that all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser be accompanied by the appropriate filing fee. A petition may be filed at any time during the taxable year, on or before the 25th day following the mailing of the proposed property tax Truth in Millage (TRIM) notice by the Property Appraiser's Office.

A petition filed as to 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 the notice by the Property Appraiser.