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

Frequently Asked Questions

Value Adjustment Board

• What is the Value Adjustment Board?
  

  The Value Adjustment Board (the "VAB") is an independent governmental board created by Florida Statutes to accept and process taxpayers' petitions contesting the value of real estate and personal property as assessed by the Property Appraiser's Office. The VAB consists of five members: two from the Lake County Board of County Commissioners, one from the Lake County School Board, and two citizen members. The Clerk of the Circuit Court and Comptroller is the Clerk of the VAB. In Lake County the VAB appoints Special Magistrates to conduct hearings and recommend decisions to the Board. Special Magistrates are qualified to evaluate property valuation, exemptions, and classifications. The VAB makes final decisions based on the recommendations from the Special Magistrates.

  All references to rules governing the VAB are from the Florida Administrative Code

• What is a Special Magistrate?
  

  Special Magistrates are independent third parties appointed by the VAB to conduct hearings and recommend decisions to the VAB. Appraiser Special Magistrates are qualified real estate appraisers who hear petitions regarding property values. Attorney Special Magistrates are qualified attorneys who hear petitions regarding classification and exemption issues.

• How Do I contact the VAB Clerk?
  

  Physical Address: 315 W. Main Street, Room 339, Tavares, Florida 32778
  Mail: Board Support/VAB, PO Box 7800, Tavares, FL 32778
  Email: VAB-Clerk@lakecountyclerk.org
  Phone: 352-343-9808
  Fax: 352-343-9638
   

• Is there any way to resolve my property tax issue without having to file an appeal with the VAB?
  

  A petitioner has the right to an informal conference with the Property Appraiser's Office regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. Some issues can be addressed by the Property Appraiser's Office without having to file a petition with the VAB or judicial review. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review.

• What is the deadline for filing a petition?
  

  To contest the Property Appraiser's denial of an application for tax exemption or agricultural classification, a petition must be filed with the VAB no later than 30 days following the mailing of the Property Appraiser's denial notice. The denial notices are usually mailed at the end of June.

  To contest the "market and/or assessed" value of a parcel of property, a petition must be filed with the VAB no later than 25 days following the mailing of the Property Appraiser's Truth-in-Millage-Act (TRIM) Notice. The TRIM notice is usually mailed during the middle of August.

  Late-filed petitions may be considered by the VAB if the petitioner makes a verifiable showing of extraordinary circumstances.

• How do I appeal my property taxes?
  

  Taxpayers may appeal their property taxes by submitting a petition to the VAB Clerk. Petition forms are available on the Lake County Clerk of Courts website (www.lakecountyclerk.org) and the Florida Department of Revenue’s website (http://dor.myflorida.com/dor/property/vab).

  There is a non-refundable filing fee per petition of $15 due at the time a petition is filed. The filing fee for a joint petition is $15 with an additional $5 fee for each additional parcel listed on the petition. No filing fee is required for petitions contesting the denial of a timely filed homestead exemption application or homestead tax deferral appeal.

• If I file an appeal with the VAB, will I still be required to pay the tax bill that is calculated on the assessment I am challenging?
  

  The filing of a petition does not prevent the taxpayer from paying the taxes on a timely basis to obtain an early payment discount and to avoid the possible assessment of interest and penalties if the appeal is denied.

  If a taxpayer is petitioning the VAB for issues pertaining to classification, exemption, value, and portability, he or she must pay all non-ad valorem assessments and a portion of the ad valorem taxes before they become delinquent, usually by April 1. For an assessment or portability appeal, the taxpayer is required to make a payment of at least 75% of his or her ad valorem taxes. For an appeal of classification, exemption, or whether an improvement was substantially complete on January 1, the taxpayer must make a good faith payment of the taxes believed to be owed.

  If the VAB rules in favor of the petition and it results in a lower tax amount then the Tax Collector’s Office will issue a refund for any overpayment.
   

• How do I file my petition?
  

  Completed petitions may be filed as follows:

  • US Mail : Lake County Value Adjustment Board, PO Box 7800, Tavares, FL 32778
  • In Person: Lake County Administration Building, 315 West Main Street, Suite 339, Tavares, Florida 32778

  The VAB Clerk does not accept electronic filing of VAB paperwork and will not accept petitions received either by email or fax.

  There is a non-refundable filing fee per petition of $15 due at the time a petition is filed. The filing fee for a joint petition is $15 with an additional $5 fee for each additional parcel listed on the petition. No filing fee is required for petitions contesting the denial of a timely filed homestead exemption application or homestead tax deferral appeal.

  All petitions must be received in the Clerk’s Office by 5:00 p.m. on the date of the filing deadline to be considered timely filed.
   

• What if I need to file a contiguous (joint) petition?
  

  Prior to filing a joint petition for contiguous parcels, the taxpayer or agent MUST first submit to the Lake County Property Appraiser’s Office a list of parcels and corresponding values for review. The petitioner may use DOR form DR-486MU/Attachment to Single Joint Petition for Multiple Units Filing. A copy of this form is available on the Lake County Clerk of Courts website (www.lakecountyclerk.org) and the Florida Department of Revenue’s website (http://dor.myflorida.com/dor/property/vab).

  Once the Property Appraiser’s Office has authorized the parcels for joint filing by signing the required form, the form and the completed petition must be submitted to the VAB Clerk. A non-refundable filing fee of $15 plus $5 for each additional parcel is required at the time the petition is filed.
   

• What happens if my submitted petition is incomplete?
  

  If an incomplete petition is received, the VAB Clerk will send a notice to the petitioner. The petitioner will have ten calendar days from the date the notification is sent to submit a complete petition. Incomplete petitions will not be scheduled for a hearing until all issues have been resolved. Incomplete petitions not resolved within ten calendar days from the date the notification is sent, and after the filing deadline, will be administratively withdrawn. The petitioner may re-file for good cause.

• What happens after my petition has been submitted?
  

  Once a completed petition has been accepted by the VAB Clerk, the petitioner will be given a receipt indicating the assigned file number identifying the petition throughout the VAB hearing process. Please reference the file number in any and all communication regarding the petition with the VAB Clerk to ensure accurate identification. The petitioner will receive a notice with the date, time, and location of his or her hearing at least 25 days before the hearing date. The petitioner may reschedule the hearing a single time for good cause. To reschedule, send a written request to the VAB clerk at least five (5) calendar days before the scheduled hearing.

• What happens if I file my petition after the filing deadline?
  

  Petitions received after the filing deadline has passed will be submitted to the Attorney Special Magistrate for a good cause determination. Petitioners are encouraged to include a statement of the reasons the petition was filed late as well as any documentation that supports their statement. It is the responsibility of the petitioner to include the statement regarding his or her reasons for late filing.

  The Attorney Special Magistrate will consider all late filed petitions and make a good cause determination. If good cause was shown, the petition will be scheduled for a hearing. If good cause was not shown, the petition will not be scheduled for a hearing and will be administratively withdrawn. The petitioner will be notified by the Clerk.
   

• What if I want to withdraw my petition?
  

  A petitioner may withdraw his or her petition at any time before a final decision has been rendered by completing form DR-485WI/Withdrawal of Petition and submitting it to the VAB Clerk by mail, fax, or email (see section on how to contact VAB Clerk). The form can be accessed on the Lake County Clerk of Courts website (www.lakecountyclerk.org) and the Florida Department of Revenue’s website (http://dor.myflorida.com/dor/property/vab).

• How will I be notified of my hearing date?
  

  Once a petition has been scheduled for a hearing before a Special Magistrate, the petitioner will receive a Notice of Hearing form indicating the date, time, and location of the hearing. The Notice of Hearing will be mailed no later than 25 calendar days prior to the scheduled hearing date.

  All VAB hearings will be held in the Lake County Board of County Commission Chambers in the County Administration Building, 315 W. Main Street, Tavares, Florida 32778, unless otherwise indicated on the Notice of Hearing form.

  All initial Notice of Hearing forms will be sent via the US Postal Service regardless of the preferred method of communication selected on the petition form.
  .

• Is it possible to reschedule my hearing?
  

  A petitioner may reschedule his or her hearing before the Special Magistrate a single time for good cause. Requests must be submitted in writing to the VAB Clerk and must include the petitioner’s name and petition number. The reschedule request must be received by the VAB Clerk no less than 5 calendar days before the scheduled hearing date.

  A petitioner may request to reschedule his or her hearing before the Special Magistrate for good cause by submitting a written request to the VAB Clerk before the scheduled hearing or as soon as practical. The request for a good cause rescheduling will be forwarded to the Attorney Special Magistrate for a good cause determination. If good cause has been shown then the petition will be rescheduled. If the good cause has not been shown then the hearing will proceed as scheduled. The petitioner will receive notification of the good cause determination. If the hearing has been rescheduled the petitioner will also receive a new Notice of Hearing listing the new date and time of the hearing.
   

• Am I required to have an attorney or agent for a VAB hearing?
  

  Hearings before the Special Magistrate do not require, but do not prohibit, an attorney or agent. A taxpayer may represent his or her self or seek assistance from a family member or a friend. If someone other than a licensed professional acts as an agent for the taxpayer, the taxpayer must sign the petition or provide written authorization for the agent.

• Is attendance required at the hearing?
  

  Generally, attendance is required at the hearing before the Special Magistrate.

  However, a petitioner may indicate on the petition or submit a written statement that he or she does not wish to be present at the hearing before the Special Magistrate but would like his or her evidence to be heard in his or her absence. In this instance, the petitioner will be excused from attendance. Written statements must be received no less than one day before the date of the scheduled hearing. The petitioner must then submit a copy of his or her evidence to the VAB Clerk no less than one day prior to the scheduled hearing in order for it to be provided to the Special Magistrate.

  The VAB Clerk and the Property Appraiser’s Office WILL NOT accept evidence received either by fax or by email.
  

• What if I wish to have a telephonic hearing?
  

  A petitioner may request in writing to have a telephonic hearing if he or she is unable to attend his or her scheduled hearing before the Special Magistrate. The request must be received by the VAB Clerk no later than five days prior to the scheduled hearing date. By requesting to a telephonic hearing, the petitioner agrees that all parties and witnesses shall be available at the scheduled hearing time and all parties shall identify themselves when speaking to ensure that all parties recognize who is addressing the Special Magistrate at all times.

  The petitioner is still required to follow rules regarding the exchange of evidence and must also submit a duplicate copy of his or her evidence to the VAB Clerk no less than one day prior to the scheduled hearing.

  The VAB Clerk and the Property Appraiser’s Office WILL NOT accept evidence received either by fax or by email.
   

• What happens if I do not attend my hearing after indicating I would be there?
  

  When a petitioner does not appear by the commencement of a scheduled hearing before the Special Magistrate and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending, the Special Magistrate will not commence or proceed with the hearing and will produce a recommended decision that the petition be denied. The recommendation will contain a finding of fact that the petitioner did not appear at the hearing and did not state good cause, and a conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired.

• Am I required to submit any supporting documentary evidence to the VAB and/or Property Appraiser prior to the day of my hearing?
  

  Once a petition has been filed with the VAB Clerk, the Property Appraiser’s Office (PAO) will mail a letter to each petitioner requesting a copy of any and all evidence the petitioner wishes to submit at the hearing. This written request initiates the Evidence Exchange as described in [Ch. 12D-9.020, F.A.C.] which states that if the PAO requests in writing specific evidence from the petitioner then the petitioner MUST submit all evidence to the PAO no less than 15 calendar days prior to the scheduled hearing date. If the petitioner knowingly refuses to supply the requested evidence then it cannot be presented by the petitioner or accepted for consideration by the Special Magistrate at the hearing.

  The deadline for evidence submission will be stated on the Notice of Hearing.

  If the petitioner does not provide the requested evidence to the PAO at least 15 days prior to the hearing, the PAO does not need to provide a copy of their evidence to the petitioner.

  The PAO will not accept evidence submitted through email or fax.

  It is the responsibility of the petitioner to submit evidence to the PAO and to provide a copy of his or her evidence to the Special Magistrate at the scheduled hearing.

  DO NOT SUBMIT EVIDENCE TO THE VAB CLERK. Evidence received by the VAB Clerk will not be forwarded to the PAO.
   

• Can I receive a copy of evidence to be submitted by the Property Appraiser’s Office?
  

  A petitioner may submit a written request to the Property Appraiser’s Office (PAO) for a copy of all evidence to be submitted by the PAO relating to the petition. The PAO must send the copy of their evidence so the petitioner receives it no fewer than seven days before the date of the scheduled hearing before the Special Magistrate.

  If the petitioner does not provide the requested evidence to the PAO at least 15 days prior to the hearing, the PAO does not need to provide a copy of their evidence to the petitioner.
   

• How is evidence handled during the hearing?
  

  The petitioner and the Property Appraisers Office are each responsible for bringing a copy of their evidence to the hearing to present to the Special Magistrate. If the parties participated in the Evidence Exchange prior to the hearing, each party should bring a copy of the opposing side’s evidence to reference during the hearing. Please note that any evidence submitted during the hearing will not be returned; it will be retained as part of the record.

• How is evidence handled if I have indicated I will not attend the hearing?
  

  If a petitioner has indicated that he or she will not be present at the hearing before the Special Magistrate but would like for his or her evidence to be heard in his or her absence, the petitioner must submit a copy of his or her evidence to the VAB Clerk no less than one day prior to the hearing date.

  Please note that this submission does not take the place of the evidence exchange with the Property Appraisers Office; the petitioner is still responsible for submitting a copy of their evidence to the Property Appraisers Office 15 days prior to the hearing date.

  The VAB Clerk and the Property Appraiser’s Office WILL NOT accept evidence received either by fax or by email.

  It is the responsibility of the petitioner to ensure that all evidence is submitted in a timely manner.
   

• What happens at the hearing?
  

  The VAB Clerk will schedule each petition for a hearing before the Special Magistrate at a certain date and time, during which the petitioner may present evidence in support of his or her case. An appearance by the petitioner is generally required; however, a petitioner who has indicated that they do not wish to appear at the hearing, but would like for the Special Magistrate to consider his or her evidence, shall submit a copy of his or her evidence to the VAB Clerk as well as to the Property Appraiser’s Office before the hearing. The appeal will be determined by the Special Magistrate based on the merits of the evidence presented. Hearings before the Special Magistrate are informal. An authorized attorney or professional agent may represent a petitioner at this hearing, but such representation is not required.

• What happens after the hearing?
  

  After input from all parties, the Special Magistrate will make a written recommendation to the VAB. The VAB Clerk will mail a copy of this recommendation to the petitioner. The VAB Clerk will also mail to the petitioner a final “Record of Decision Notice” after the VAB makes a final determination on the Special Magistrate’s recommendation.

  Please call the VAB Clerk for information on when and where the VAB meeting for final determinations will take place. The date and time of the VAB meeting will also be posted on the Lake County Clerk of Courts website (www.lakecountyclerk.org) at least two weeks prior to the meeting date.
   

• What if I don’t agree with the Special Magistrate’s Recommendation?
  

  If, before the VAB renders its final decision, a party communicates to the VAB an objection concerning a VAB process or recommended decision, the VAB will furnish a copy of the communication to all parties and provide each with an adequate opportunity to respond, and VAB counsel advises the VAB. After the parties have their opportunity to respond and counsel advises the VAB, the VAB will furnish a copy of the communication to the special magistrate, who will take appropriate action.

• Am I required to attend the VAB meeting where final decisions will be made?
  

  Petitioners are not required to attend the VAB meeting where the final decisions are considered and adopted, however all meetings are open to the public and the VAB will take public comment during the meeting. For more information, please contact the VAB Clerk.

• What happens after the Final VAB meeting?
  

  The VAB Clerk will notify each petitioner in writing of the final decision of the VAB within 20 days of the final VAB meeting.

  If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment, including but not limited to a valuation decision, decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty.

• Important Websites for the VAB Process
  

  Lake County Clerk of the Circuit Court and Comptroller's Website:
  http://www.lakecountyclerk.org
  To reach the section for the VAB click on the “Value Adjustment Board” quick link under the County Finance heading on the Home page.

  Lake County Property Appraiser’s Website:
  www.lakecopropappr.com

  Florida Department of Revenue Website:
  http://floridarevenue.com/dor/property/vab/

 

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.