Lake County Clerk of the Circuit Court and Comptroller
Gary J. Cooney, Clerk

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.

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Helpful Resources:

For additional information, refer to these topics:

• Department of Revenue (DOR) VAB Uniform Policies and Procedures Manual
• DOR VAB website
• VAB FAQs

FORMS:

• Petition to the Value Adjustment Board Request for Hearing (DR-486)
• Attachment to Petition for Multiple Units (DR-486MU)
• Petition of Transfer of Homestead Assessment Difference (DR-486PORT)
• Value Adjustment Board Withdrawal of Petition (DR-485WI)
• Written Authorization for Representation before the VAB (DR-486A).pdf
• Power of Attorney for Representation before VAB (DR-486POA).pdf
• Other VAB Forms

Guidelines and statutes applicable to assessments and assessment administration:

• Chapter 192, Florida Statutes
• Chapter 193, Florida Statutes
• Chapter 194, Florida Statutes
• Chapter 195, Florida Statutes
• Rules 12D-51.001, .002, .003, Florida Administrative Code

 

NOTICE: Under Florida law, email addresses are public records. If you do not want your email address released in response to public records requests, do not send electronic mail to the Clerk’s Office; instead, contact this office by phone or in writing.