Value Adjustment Board
The Value Adjustment Board (the "VAB") is an independent governmental board created by Florida Statutes. The VAB provides an independent forum for property owners to appeal their property value or denial of an exemption, classification or tax deferral. Hearings are conducted by special magistrates appointed by the VAB to determine whether property is properly assessed or exemptions and classifications have been properly administered by the Property Appraiser in accordance with Florida statutes and administrative rules. If not, the VAB has authority to make any necessary adjustment.
Florida law requires that all taxpayer petitions appealing determinations of the Property Appraiser be filed with the Clerk to the VAB. The Clerk of the Circuit Court and Comptroller serves as the Clerk to the VAB, and the staff of the Clerk's office receives VAB petitions, schedules hearings, and handles all correspondence of the VAB. See VAB FAQs for filing instructions.
Petition forms, listed below, may be downloaded and filed with the Clerk's Office at 550 W. Main St., East Wing, First Floor (Jury Assembly Area), Tavares, Florida.
Petitions may be mailed, along with payment, to:
Lake County Clerk of the Court & Comptroller
Attn: Value Adjustment Board
P. O. Box 7800
Tavares, FL 32778
There is a $15 filing fee that must be paid at the time of filing for the petition to be accepted. Payments may be made by check, cash, or money order. Please make checks and money orders payable to Gary J. Cooney, Clerk of Court & Comptroller. The deadline for filing a valuation petition is contained in the Truth in Millage (TRIM) notice sent to you by the Property Appraiser.
The VAB FAQs contain detailed information regarding timely filing, filing fees, waivers of fee, and much more. For more information on the TRIM notice, click the link for the Property Appraiser's web site.
Value Adjustment Board - Meeting Notice:
A meeting of the Value Adjustment Board will be held on Wednesday, May 8, 2024 at 3:00 p.m. in the Board Chambers of the Lake County Administration Building, located at 315 W. Main St., Second Floor, Tavares, Florida. The meeting will address the certification of the 2023 Tax roll, and other business of the board.
If any person decides to appeal any decision made by the Board with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.
Persons with disabilities needing assistance to participate in these proceedings should contact 352-343-9760 at least 48 hours before the scheduled meeting; if you are hearing impaired, call 711 or 352-253-1840.
Helpful Resources:
For additional information, refer to these topics:
FORMS:
Guidelines and statutes applicable to assessments and assessment administration: