The Value Adjustment Board (VAB) consists of two members of the Sarasota County Commission, one member of the Sarasota County School Board, and two citizen members. The VAB appoints Special Magistrates to conduct hearings on petitions filed with the VAB. The Clerk of the Circuit Court serves as the Clerk to the VAB.


Petition Requirement
Florida law requires all taxpayer petitions filed with the Clerk to the VAB appealing determinations of the Property Appraiser to be sworn to by the petitioner (if using form DR486) and be accompanied by the appropriate filing fee.


VAB petitions can be filed electronically. For the taxpayer’s convenience, filing fee payments can be made online, the progress of a petition can be checked, evidence in a case can be uploaded or read and links are available to the Property Appraiser, Florida Department of Revenue, and more.


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.