Value Adjustment Board

Information for Taxpayers in Connection With Petitions and Internal Procedures of the VAB

The Value Adjustment Board (VAB) is governed by Part I of Chapter 194, Florida Statutes, Rule 12D-9 of the Florida Administrative Code (FAC), and VAB Resolution. Copies are available for review with Board Records. A copy of the draft rules for Rule 12D-9 FAC, providing uniform procedures for hearings are provided on the Department of Revenue’s website

The petitioner may wish to consult with or be represented by an attorney, but is not required to do so. However, the following information is provided to assist you:

  1. The eligibility for hearing on the merits of Petitions that are not timely filed, not complete, or filed on inappropriate forms will be determined by the Special Magistrate without a hearing, and the petitioner will be advised in writing of such decision.
  2. There is a legal presumption that the Property Appraiser’s determination is correct if the appraiser proves by a preponderance of the evidence that the appraisal met the requirements of Florida Statute 193.011, and professionally accepted appraisal practices. The burden to proof is on the party initiating the challenge.
  3. If the petitioner participates in the evidence exchange with the Property Appraiser, all evidence must be delivered to the Property Appraiser at least fifteen (15) days before your scheduled hearing date. To receive the Property Appraiser’s evidence, you must request it in writing. The Property Appraiser must then provide copies of his evidence to you no later than seven (7) days before the hearing.
  4. No petitioner may present evidence for consideration that was requested of him or her in writing by the Property Appraiser of which the petitioner had knowledge and denied the Property Appraiser.
  5. A Special Magistrate, as authorized by law, will determine whether extenuating circumstances exist, which constitute good cause, for any incomplete or untimely petition that was filed to be heard.
  6. All petitioners and witnesses (including the Property Appraiser and his witnesses) may be required to testify under oath upon the request of either party and may be cross-examined.
  7. Only relevant evidence and testimony may be presented. For example, if you are contesting the value assigned by the Property Appraiser, information pertinent to the value of your property as of January 1st of that year, such as an appraisal, should be presented.
  8. Neither the VAB nor the Special Magistrate can adjust the value of a property or grant an exemption on the basis of hardship or by considering the ultimate amount of taxes required.
  9. The Property Appraiser shall present his basis for the assessment or the denial of an exemption or classification first.
  10. You may not discuss matters related to your petition with the Special Magistrate except at the hearing. In addition, you may not discuss substantive matters related to your petition with members of the VAB or its staff.
  11. Your hearing time may be continued or rescheduled after proper notice and after showing good cause.


Print and deliver petitions, along with a $15 filing fee made out to:
Manatee County Clerk of Circuit Court
Attn: Clerk of the Value Adjustment Board
1115 Manatee Ave. W
Bradenton,  FL   34205

Denial Petition Deadline: 07/19/2024
Late File Petition Deadline: 09/13/2024
Value Petition Deadline: 09/13/2024

Taxpayer Guide on Petitions to the Value Adjustment Board
Petition to the Value Adjustment Board
Portability Petition
Petition for Tax Deferral or Penalty
Petition for Multiple Units (Contiguous Property)
Petition Withdrawal Form – Fillable
Written Authorization for Representation Before the Value Adjustment Board
Power of Attorney for Representation Before the Value Adjustment Board
All petitioners will be notified in writing of the final decision by the VAB  Review by the Value Adjustment Board of the Special Magistrates recommendation at the request of the taxpayer or the Property Appraiser shall be made as provided for in the VAB Resolution.