Value Adjustment BoardThe 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 TaxpayerYou 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:
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 FormsTo 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.
Filing OnlinePlease note: The online filing portal will be launched and available for use soon. VAB Office Contact InformationPaper petitions can be mailed or brought to the following address: Paper petitions can be brought to the following address: 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
Required Partial Payment of TaxesYou 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. Special Magistrate Services – Tax Year 2025Public Notices – 2025Public Notices – 2024 |