The VAB cannot consider the amount of taxes you pay or your ability to pay them, nor can it consider the change from the previous year's assessment. But please, if you have not already done so, contact the Property Appraiser’s Office for an informal conference.

Do not file your petition with the Property Appraiser’s Office. In order for a petition to be considered timely filed, it must be received by the Clerk to the Value Adjustment Board prior to 5:00 PM local time on September 16, 2008. The Clerk is located on the 2^nd floor of the County Administration Center, 1660 Ringling Blvd., Sarasota, FL. The mailing address is Clerk to the Value Adjustment Board, Board Records, 1660 Ringling Blvd. 2^nd Floor, Sarasota, FL 34236. If you reside in the South County area, petitions will be accepted in the Office of the Clerk of Court at the South County Administration Building, 4000 S. Tamiami Trail, Venice, FL.

Please provide to the Property Appraiser’s office,and separately to the VAB clerk, copies of all documents you will be submitting to the VAB regarding your petition. These documents include appraisal reports; photographs; surveys; plans or drawings; engineering reports; detailed descriptions of comparable properties; calculations used to arrive at your opinion of value; and, a list of all expert witnesses to be used at the hearing, including names, addresses, credentials, and areas of expertise. If we do not receive the information fifteen (15) days before your scheduled hearing, these documents cannot be considered by the VAB or its special magistrate.

The Clerk to the Value Adjustment Board supplies the following information on their website:

The Value Adjustment Board (VAB) consists of three (3) members of the Board of County Commissioners (BCC) and two (2) members of the County School Board (SCSB). The VAB appoints Special Masters to conduct hearings on petitions filed with the VAB.

Petition Requirement Florida law requires that all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser be sworn to by the Petitioner and accompanied by the appropriate filing fee. A petition filed, as to valuation issues, may be filed at any time during the taxable year, on or before the 25th day following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office. A petition filed as to denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination. Petitions which have not been properly notarized or are not accompanied by the proper fee at the time of filing (see petition), shall be deemed invalid and shall be rejected (Florida Statutes Section 194.013(3)) and returned to the petitioner with appropriate filing instructions. The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline will only be considered if good cause is shown for the late filing.

Additionally, the Clerk makes the following documents available for download. If you have any questions or comments regarding these documents, please refer them to the Clerk to the Value Adjustment Board. Click on the following link to visit the website for the Clerk of the Circuit Court: http://www.sarasotaclerk.com

• VAB - Information for Taxpayers
• VAB - Frequently Asked Questions
• VAB - Evidentary Guidelines
• VAB - Special Magistrate Hearing Manual

To obtain Value Adjustment Board petitions (forms DR-486 and DR-486T) click on the appropriate link(s) below. Please remember forms must be filed in duplicate with the Clerk to the Value Adjustment Board.

• Real Property Petition Form
• Tangible Personal Property Petition Form

Click on the following link to obtain a copy of the form to Withdraw a petition you filed with the Clerk to the Value Adjustment Board:

          Withdrawal Form