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.

• Uniform Policies and Procedures Manual for Value Adjustment Boards
• Other Legal Resources – Statutory Criteria
• Other Reference Materials – Taxpayer Brochure, Government in the Sunshine Manual
• VAB Calendar with Statutory References
• Frequently Asked Questions provided by FAPA

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 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.

• Click Here for All fillable VAB Forms. This link will take you to the VAB page of the DOR website, then click on the last choice on the list entitled “Value Adjustment Board Forms and Calendar”. 
• Click here for helpful instructions to fill out and submit your petition

Filing Online

Please note:  The online filing portal will be launched and available for use soon. 

VAB Office Contact Information

Paper petitions can be mailed or brought to the following address:
Seminole County Clerk of Court – Annex Building
ATTENTION:  Terri Porter, Clerk’s Administration
91 Eslinger Way
Sanford, FL  32773

Paper petitions can be brought to the following address:
Seminole County Clerk of Court – County Services Building
Commission Records Office, 2nd Floor
1101 E. First Street
Sanford, FL  32771

IMPORTANT:  A check or money order made payable to “Clerk to the BCC” is the only acceptable form of payment for VAB filing fees when mailing or bringing petition forms to the VAB Office.  Credit cards are accepted online only.  Petitions cannot be filed without payment and NO CASH WILL BE ACCEPTED.

Phone:          407-665-7663

Email:            VAB@seminoleclerk.org

 

Submittal of Evidence

• Instructions to exchange evidence with the Property Appraiser’s Office prior to your appeal hearing

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 20^th 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 1^st, no partial payment of taxes is necessary.

Special Magistrate Services – Tax Year 2025

• Listing of Qualifications needed to serve as Special Magistrate to the VAB
• Application to serve as Special Magistrate to the VAB