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Board Support

The Board Support division prepares and indexes accurate official minutes of regular and special meetings of the Board of County Commissioners and for ad hoc committees of the Board. The division processes ordinances and resolutions resulting from those meetings. Board Support maintains all county contracts, stores these documents and makes them available for public inspection when requested.

Current and prior years (Board minutes) and audio and video recordings of recent Board meetings are available on-line (Board Video/Audio).

Please visit the Board Support Division:

  • For copies of Board meeting minutes or a resolution or ordinance passed by the Board
  • For copies of audio recordings from a Board meeting
  • To review or obtain copies of contracts, leases or agreements with the County
  • To file a petition to the Value Adjustment Board
  • To review the backup material for an agenda item that went before the Board

Board actions, which list the actions taken on each agenda item discussed at meetings of the Board of County Commissioners, are available on line.

The Lake County Code contains general ordinances of the County. It is published by the Clerk of the Circuit Court and Comptroller, Gary J. Cooney, on behalf of the Board of County Commissioners.

  • Access to the County's Code may be obtained from the website of Municipal Code Corporation. To obtain copies of the code contact their office at 800-262-2633.
  • Ordinances that have been adopted by the Board of County Commissioners but are not yet included in the Lake County Code may be accessed from the Lake County Attorney's web page.

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 BCC Support 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 315 West Main Street, Room 346, Tavares, Florida.

Petitions may be mailed, along with payment, to:
Lake County Clerk of the Court & Comptroller
Attn: Value Adjustment Board
BCC Support Division
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 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.

For additional information, refer to these topics:


Guidelines and statutes applicable to assessments and assessment administration:

Board Support Resources
Administration Building (AB)
315 W. Main St., 3rd Floor
Tavares, FL 32778
Phone: (352) 343-9808
Fax: (352) 343-9638