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 ("VAB") is an independent governmental body which hears appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB in the county where the property is located.

  
  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, one appointed by the Lake County Board of County Commissioners, and one appointed by the Lake County School Board. The Clerk of the Circuit Court and Comptroller is the Clerk of the VAB, who manages the day-to-day operations 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 and neutral individuals 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 real and personal property values. Attorney special magistrates are qualified attorneys who hear petitions regarding exemptions, classifications, deferrals, portability transfers, and other property tax issues.

• How do I contact the VAB Clerk?
  

  Physical Location:
  Lake County Courthouse
  550 W. Main Street
  East Wing, First Floor (Jury Assembly Room)
  Tavares, Florida 32778
  
  Mail:
  Value Adjustment Board
  P.O. Box 7800, Tavares, FL 32778
  
  Email:
  [email protected]
  
  Phone:
  352-742-4398

  Please note, all communications related to a petition filed with the VAB will be shared with the Property Appraiser’s Office pursuant to Rule 12D-9.017, F.A.C.

   

• Is the VAB part of the Property Appraiser's Office or Tax Collector's Office?
  

  No. The VAB is an independent board established by Florida Statutes (Chapter 194.015) to hear taxpayer appeals.

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

  All taxpayers have the right to an informal conference with the Property Appraiser's Office regarding your property’s assessment. Some issues may be resolved by the Property Appraiser's Office without filing a petition with the VAB or judicial review. An informal conference with the Property Appraiser is not required before filing a petition for administrative review or an action for judicial review.

   

• Do I have to file a VAB petition before filing a suit in the Circuit Court contesting my property tax assessment?
  

  No. Taxpayers may appeal their property tax assessment in the Circuit Court without filing a VAB petition. The VAB provides an alternative forum, in addition to the Circuit Court, in which taxpayers may appeal their property tax assessment.

• 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 after 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 after the mailing of the Property Appraiser's Truth-in-Millage-Act (“TRIM”) Notice. The TRIM notice is usually mailed around the middle of August.

  Late-filed petitions will be considered by the VAB if the petitioner makes a verifiable showing of “good cause”, which requires the verifiable showing of extraordinary circumstances and the delay will not harm the VAB’s performance of its functions in the taxing process.

   

   

• If I file a VAB petition, am I still required to pay the tax bill based on the assessment I’m challenging?
  

   

  Filing a VAB petition does not prevent a taxpayer from the requirement paying their property taxes on a timely basis to obtain an early payment discount, as well as to avoid the assessment of interest and penalties if the VAB petition is denied.

  If a taxpayer petitions the VAB for denial or removal of a property classification, exemption, value, or portability, that taxpayer must pay all non-ad valorem assessments and a portion of the ad valorem taxes before they become delinquent, usually by April 1.

  When a taxpayer files a VAB petition for an assessment or portability, the taxpayer is still required to pay at least 75% of their ad valorem taxes. When a taxpayer files a VAB petition related to a classification, exemption, or whether an improvement was substantially complete on January 1, the taxpayer must make a good faith payment of the taxes they believe are owed.

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

   

• I want to take advantage of the “pay early discount” for my property taxes but I won’t receive a VAB final decision before the November deadline. What should I do?
  

  Florida law requires the VAB to deny a petition if the petitioner does not make the payment required below before it becomes delinquent, usually on April 1. These payment requirements are summarized below.

  For value petitions, including portability petitions, the required payment must include:

  • All of non-ad valorem assessments, and
  • a partial payment of at least 75% of ad valorem taxes,
  • less applicable discounts under Section 197.162, Florida Statutes.

  For petitions appealing the denial of a classification, exemption, or arguing that the property was not substantially complete on January 1, the payment before the delinquency date must include:

  • All of non-ad valorem assessments, and
  • the amount of ad valorem taxes the taxpayer admits in good faith to owe,
  • less applicable discounts under Section 197.162, Florida Statutes.

  Property tax refunds resulting from property assessments reduced through the VAB process are not issued until final decisions are issued by the VAB.

   

• How do I file my petition?
  

  Completed petitions may be filed in-person, by U.S. mail, or placed in one of several drop-box locations throughout the county.

  In-Person:

  Deliver to the Value Adjustment Board Clerk
  Lake County Courthouse
  550 W. Main St.
  East Wing, First Floor (Jury Assembly Room)
  Tavares, FL 32778
  8:30 a.m. to 5 p.m., Monday-Friday

  U.S. Mail:

  Lake County Value Adjustment Board
  P.O. Box 7800, Tavares, FL 32778-7800

  Drop-Box Locations:

  • Lake County Administration Building
    315 W. Main St., Second Floor, Tavares
    Accessible 8 a.m. to 5 p.m., Monday-Friday
     
  • Downtown Tavares (Guardian Ad Litem/Veterans Services Building)
    418 W. Alfred Street, Tavares
    Accessible 24/7 

  • Leesburg
    1720 N. Citrus Blvd, Leesburg
    Accessible 24/7
     
  • Clermont (behind the Citrus Tower Village Publix)
    290 Citrus Tower Blvd., Suite 116, Clermont
    Accessible 24/7

   

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

  All petitions must be received by 5 p.m. on the date of the filing deadline to be considered timely filed.

  A non-refundable filing fee of $15 per petition is 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 filing a petition by mail or drop-box, please only include a check or money order as your form of payment (no cash).

  For questions regarding the filing of petitions, call 352-742-4398.

   

• 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 and the Florida Department of Revenue’s website.

  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 has 10 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 10 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 the VAB Clerk accepts a completed petition, the VAB Clerk will give the petitioner a receipt indicating the assigned file number. This file number will identify the petition throughout the VAB process.

  Please include the file number in all communications regarding the petition with the VAB Clerk to ensure accurate identification. The petitioner will receive a notice with the date, time, and location of the hearing at least 25 days before the hearing date.

• 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 must include a statement of the reasons the petition was filed late and provide copies of all documentation supporting their statement.

  An attorney special magistrate will consider all late-filed petitions and make a good cause determination. If good cause is shown, the petition will be scheduled for a hearing. If good cause is not shown, the petition will not be scheduled for a hearing and will be administratively withdrawn, and the Clerk will notify the petitioner.

   

• What if I change my mind, and no longer want to pursue my petition?
  

  A petitioner may withdraw a 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 How do I contact VAB Clerk?). The form may be accessed on the Lake County Clerk of Courts website and the Florida Department of Revenue’s website.

  If the VAB does not receive a written withdrawal notice of your petition, your hearing will proceed as scheduled.?

• 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 sent no later than 25 calendar days before the 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 Notice of Hearing forms will be sent according to the preferred method of communication indicated on the petition form.

   

• Is it possible to reschedule my hearing?
  

   

  Each party may reschedule the hearing a single time for good cause, which means, “circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing."

   

  Reschedule requests must be submitted in writing to the VAB Clerk and include the party's name and the petition number. Requests should be made at least five (5) days before the scheduled hearing to allow adequate time to process the request.

  The request will be reviewed to determine whether good cause exists to grant the request. If good cause is found to have been shown, the hearing will be rescheduled. If good cause has not been shown, then the hearing will proceed as scheduled and the petitioner will be notified of the good cause determination. If the hearing is 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 other professional represent me at a VAB hearing?
  

  No, petitioners may represent themselves in VAB proceedings. However, many petitioners do hire an attorney or other professional representation. If a petitioner wants someone other than a licensed professional to act as their agent in VAB proceedings, that person must sign the petition or the petitioner must provide written authorization for that person. Please see Rule 12D-9.018, F.A.C. for more information.

• Do I have to attend my hearing?
  

   

  No. Petitioners may indicate on the petition or submit a written statement that the petitioner does not wish to be present at the hearing but would like their evidence to be considered in their absence. In this case, the petitioner is excused from attending the hearing. 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 their evidence to the VAB Clerk before the scheduled hearing in order for it to be provided to the special magistrate.

  The VAB Clerk WILL NOT accept evidence received either by fax or email. Evidence may be sent to the Property Appraiser via email at [email protected]. Do not fax evidence to the Property Appraiser.

   

• What if I wish to have a telephonic hearing?
  

   

  A petitioner may request in writing to have a telephonic hearing. The request must be received by the VAB Clerk before 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 must still follow rules regarding the exchange of evidence and must also submit a duplicate copy of their evidence to the VAB Clerk at least one day before the scheduled hearing.

   

  The VAB Clerk WILL NOT accept evidence received either by fax or email. Evidence may be sent to the Property Appraiser via email at [email protected]. Do not fax evidence to the Property Appraiser.

   

• What happens if I do not attend my hearing?
  

  When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not previously submitted a good cause request, the special magistrate will not commence or proceed with the hearing and will produce a recommended decision denying the petition. The recommendation will include 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.

   

• Do I have to submit any supporting documentary evidence to the VAB and/or Property Appraiser before the day of my hearing?
  

   

  After a petitioner files a VAB petition, the Property Appraiser’s Office (“PAO”) will mail the petitioner a letter 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 Rule 12D-9.020, F.A.C. which requires petitioners to submit all evidence to the Property Appraiser at least 15 calendar days before the hearing if the Property Appraiser requests in writing specific evidence from the petitioner. If the petitioner knowingly refuses to supply the requested evidence a reasonable time before the hearing, then that evidence 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 Property Appraiser at least 15 days before the hearing, the Property Appraiser is not required to provide their evidence to the petitioner.

  It is the petitioner’s responsibility to submit evidence to the Property Appraiser and to provide a copy of their evidence to the special magistrate at the scheduled hearing.

  DO NOT SUBMIT EVIDENCE TO THE VAB CLERK. Evidence received by the VAB Clerk is not forwarded to the Property Appraiser.

   

• May I receive a copy of the Property Appraiser’s evidence?
  

  Petitioners may submit a written request to the Property Appraiser’s Office (PAO) for a copy of all of the Property Appraiser’s evidence relating to the petition. The Property Appraiser must send the copy of their evidence so the petitioner receives it no fewer than 7 days before the date of the scheduled hearing.

  If the petitioner does not provide their requested evidence to the Property Appraiser at least 15 days before the hearing, the Property Appraiser 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 Appraiser’s Office are each required to bring a copy of their evidence to the hearing to present to the special magistrate. If the parties participated in the evidence exchange before the hearing, each party should also 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 and will be kept by the VAB as part of the record.

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

  If a petitioner indicates that they will not be present at the hearing but would like their evidence considered in their absence, the petitioner must submit a copy of their evidence to the VAB Clerk before the hearing.

  Please note that a petitioner submitting their evidence to the VAB does not satisfy the requirement to comply with the requirements of the evidence exchange with the Property Appraiser’s Office. Petitioners must still submit a copy of their evidence to the Property Appraiser’s Office at least 15 days before the hearing date.

  The VAB Clerk WILL NOT accept evidence received either by fax or email. Evidence may be sent to the Property Appraiser via email at [email protected]. Do not fax evidence to the Property Appraiser.

  It is the petitioner’s responsibility 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, at which the petitioner may present evidence in support of their case. The petitioner must appear in-person unless the petitioner indicates that they will not appear at the hearing, but would like for the special magistrate to consider their evidence. In either case, before the hearing, the petitioner must submit copies of their evidence to both the VAB Clerk and the Property Appraiser’s Office.

  The hearing is open to the public. The special magistrate will swear or affirm both the petitioner and Property Appraiser on the record. Before or at the start of the hearing, the special magistrate will provide a short verbal overview of the rules of procedure and any administrative issues necessary to conduct the hearing.

  After the opening statement and clarification of any questions with the parties, the special magistrate proceeds with the hearing. At a value hearing, the first issue is whether the Property Appraiser establishes a presumption of correctness for the assessment. The Property Appraiser presents evidence on this issue first.

  The petitioner then has an opportunity to present their evidence, after which the Property Appraiser presents their evidence. Evidence may be in the form of testimony and/or documentary evidence. Both sides may then present rebuttal evidence. After both parties present their evidence, the special magistrate will render a decision.

  Special magistrates base their recommended decisions on the admitted evidence and applicable law. VAB hearings are informal. Hearsay may be admitted, though fundamental due process must be observed.

• What happens after the hearing?
  

  After the hearing, the special magistrate will issue a written recommended decision. The VAB Clerk will mail a copy of this recommended decision to the petitioner. The VAB then considers the recommended decision, and if the VAB adopts the special magistrate’s recommendation, the VAB Clerk will mail the petitioner a copy of the final decision.

  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 at least two weeks before 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, recommended decision, or final decision, the VAB will furnish a copy of the communication to the opposing party and provide them with a reasonable opportunity to respond. The VAB’s legal counsel will then advise the VAB and/or the special magistrate as appropriate. The VAB will take appropriate action, which will vary depending on the circumstances.

   

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

  Petitioners are not required to attend the VAB meeting at which the recommended decisions are considered and, usually, 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 are some important websites to review for the VAB process?
  

  Lake County Value Adjustment Board Website
  Lake County Property Appraiser’s Website
  Florida Department of Revenue Website

• What happens after the Final VAB meeting?
  

  Within 20 days of the final VAB meeting, the VAB Clerk will notify each petitioner in writing of the VAB’s final decision.

  If you are not satisfied with the decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.

 

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.