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We are now accepting applications for Value Adjustment Board special magistrates (appraisers and attorneys) to hear appeals regarding denied exemptions, petitions relating to property value assessments and tangible personal property assessments, and appeals concerning ad valorem tax deferrals, and to then produce a written, recommended decision. 

Value Adjustment Board

The Clerk administers the Value Adjustment Board (VAB) process and serves as Clerk to the elected and appointed members of the VAB. The purpose of the VAB is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB Clerk in the county where their property is located.

The Florida Department of Revenue (DOR), Property Tax Oversight Program, provides the procedures manual, guidelines and reference materials. You can click on the links below to access these informational materials.

Information for the Taxpayer

You have the right to request an informal conference with your property appraiser (407-665-7506) and also to file a petition with the Value Adjustment Board if you disagree with the following:

  • Assessment of your property’s value
  • Denial of an exemption (i.e. homestead) or classification (i.e. Agriculture)
  • Denial of a tax deferral
  • Portability decision (filing in the County of the new homestead)
  • Determination of a change in ownership or control or a qualifying improvement
  • Denial of tax abatements under section 197.318, Florida Statutes

Click here for further information to file a petition with the VAB to appeal any of the above.  Most petitions require a $15.00 filing fee.

Filing Online

For most types of petitions, you can file your petition online and receive notices and exchange evidence via our online Portal. PLEASE NOTE: Denial of Agriculture Classification petitions must be filed in paper form.

Filing Paper Forms

To request an appeal hearing, you must file a DR-486 petition form.  The type of DR-486 form you will need to file depends upon the type of assessment or denial that you are appealing.

Submittal of Evidence

Required Partial Payment of Taxes 

You are required to make a partial payment of at least 75% of your ad valorem taxes before the delinquency date, EVEN if you have a VAB petition pending, per Section 194.014 Florida Statutes.  Normally taxes are due on the last day of March, but check your tax bill or contact the Tax Collector’s Office to determine that exact date.

If partial payment is not made before the delinquency date, the Value Adjustment Board must deny your petition by April 20th EVEN if the Special Magistrate’s decision included a recommended reduction.  The board will vote to approve those recommendations made by the Special Magistrates at the board’s final meeting (typically held in February or March), and final decisions are then distributed within 20 days of that meeting. 

If the Final Decisions have been distributed by April 1st, no partial payment of taxes is necessary.

VAB Office Contact Information

Mail or bring your petition to:

Seminole County VAB Office
County Services Building
1101 E. 1st Street, Room 2204
Sanford, FL 32771
(407) 665-7663

Phone:  407-665-7663
Email:  VAB@seminoleclerk.org

Solicitation for Special Magistrate Services for the 2024 Tax Year

The Seminole County VAB is soliciting for qualified Special Magistrates for the 2024 tax year. Applicants must meet all requirements per Florida Statutes, Section 194.035.  If you are interested in applying, please click here to access the application and submit it to the VAB Clerk no later than May 28, 2024.  Applications and supporting documentation can be emailed to VAB@seminoleclerk.org or mailed to the Seminole County VAB Office at 1101 E. 1st Street, Room 2204, Sanford, FL 32771.  Click here for a listing of qualifications needed to serve as a Special Magistrate to the Value Adjustment Board.

Please note: Hourly fees for special magistrate services have been increased by the Value Adjustment Board for this tax year.

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