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
• Taxpayer Guide to file a petition with the VAB
• Other Legal Resources – Statutory Criteria
• Other Reference Materials – Taxpayer Brochure, Government in the Sunshine Manual
• Frequently Asked Questions provided by FAPA

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.

• Instructions for logging onto Portal
• Click Here for Login Screen
• Instructions to fill out a petition

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 VAB Forms on the Department of Revenue’s website.
• Instructions to fill out a paper petition

Submittal of Evidence

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

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

Solicitation for Special Magistrate Services for the 2023 Tax Year

The Seminole County VAB is soliciting for qualified Special Magistrates for the 2023 tax year. Applicants must meet all requirements per Florida Statutes, Section 194.035.  If you are interested in applying, please download the application and submit it to the VAB Clerk no later than May 26, 2023.  Applications and supporting documentation can be emailed to VAB@seminoleclerk.org or mailed to the Seminole County VAB Office at 1101 E. 1^st Street, Room 2204, Sanford, FL 32771.  A listing of qualifications can be found here.