Value Adjustment Board - Seminole County Clerk of the Circuit Court & Comptroller

As a Taxpayer, You Have The Right:

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 any of 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 §197.318, Florida Statutes.

Information for Filing a Petition:

Filing Fees

CLICK HERE for the Schedule of Fees as adopted by Resolution of the VAB.
Most petitions require a $50.00 filing fee.
Credit cards can be used for online filing only.
No cash will be accepted.

Checks or money orders can be mailed to the following address:
Seminole County Clerk of Court – Annex Building
ATTENTION: Terri Porter, Clerk’s Administration
91 Eslinger Way
Sanford, FL 32773
(407) 665-7663

Filing Online

For most types of petitions, you can file and receive notices and exchange evidence via our online portal.

CLICK HERE for the portal tutorial with step-by-step instructions to submit your petitions online.
CLICK HERE for a tutorial explaining how to submit your petitions in bulk (for one applicant/agent/rep with multiple petitions).
CLICK HERE to access the Online Filing Portal.

Filing with a Paper Form

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 VAB Forms on the Department of Revenue’s website.
CLICK HERE for step-by-step instructions to fill out a paper petition.

Mail or hand deliver hard copy petitions along with a check or money order to:
Seminole County Clerk of Court – Annex Building
ATTENTION: Terri Porter, Clerk’s Administration
91 Eslinger Way
Sanford, FL 32773

Hand deliver hard copy petitions along with a check or money order to:
Seminole County Clerk of Court – County Services Building
Commission Records Office, 2nd Floor
1101 E. First Street
Sanford, FL 32771

Submitting Evidence

CLICK HERE for instructions on how to exchange evidence.
- Evidence must be submitted 15 days prior to your scheduled hearing.
- DR-486SP – DOR notification regarding the exchange of evidence between the taxpayer and the property appraiser.

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 §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.

Call the Value Adjustment Board

407-665-7663

Email the Value Adjustment Board

VAB@seminoleclerk.org

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 following reference materials, according to §194.011(5)(b), Florida Statutes:

Uniform Policies and Procedures Manual, August 2025, for Value Adjustment Boards.
Other Legal Resources, Including Statutory Criteria, August 2025, which contains parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria for producing original assessments.
Other Reference Materials, Including Guidelines, August 2025, which contains compiled documents that include taxpayer brochures, checklists, and links to:
- The Department’s training for value adjustment boards and special magistrates.
- The Department’s guidelines for real property appraisal, tangible personal property appraisal, and classified use valuation for agricultural property.
- Florida Attorney General Opinions, Government in the Sunshine Manual, PTO bulletins and advisements, and other reference materials.
Frequently Asked Questions provided by FAPA.

Special Magistrate Services:

CLICK HERE for a listing of Qualifications needed to serve as Special Magistrate to the VAB.
CLICK HERE for an application to serve as Special Magistrate to the VAB.

2025 Public Notices