Value Adjustment BoardThe Value Adjustment Board (VAB) is a five-member, independent governmental board created by Florida Statutes. The VAB provides a forum for property owners to appeal their property value as established by the Lake County Property Appraiser or the denial of an exemption, classification, tax deferral, or portability by the Property Appraiser. Special Magistrates appointed by the VAB conduct the hearings, which determine whether the property is properly assessed, or whether exemptions and classifications have been accurately granted or denied by the Property Appraiser in accordance with Florida law. If not, the VAB has the authority to make any necessary adjustments. For more information on the TRIM notice, visit the Property Appraiser’s website. How to Petition the VABFlorida 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 & Comptroller serves as the Clerk to the VAB. The Executive Office’s VAB Clerk receives VAB petitions, schedules hearings, and handles all correspondence of the VAB. Filing a PetitionOnline:Petitions can be submitted and paid through the VAB online portal. Documentation and information can also be submitted through the portal for petitions. Online Value Adjustment Board Petition Portal If filing a joint petition, please download and complete the petition form and submit it along with the filing fee to the VAB Clerk. Petition forms are also available to download and file with the Clerk’s Office: In-Person Delivery:Hand-delivery of petitions can be made at the Jury Assembly Room: Lake County Courthouse U.S. Mail Delivery:Petitions may be mailed, along with payment of the filing fee, to: Lake County Clerk of the Court & Comptroller Drop-Box Locations:
Petition Filing DeadlineIf you feel your market or assessed values are inaccurate as of January 1, 2025, please contact the Lake County Property Appraiser’s Office for an informal conference. You can visit their office at 320 W. Main St., Suite A, Tavares, FL 32778 or call them at (352) 253-2150. If the Property Appraiser’s Office is unable to resolve the matter, you may file a petition for adjustment with the Value Adjustment Board. The deadline for filing a petition for the 2025 tax season is: ON OR BEFORE 5 P.M., SEPTEMBER 16, 2025 Petition Filing FeeA non-refundable filing fee of $50 per petition is due at the time a petition is filed. The filing fee for a joint petition is $50, with an additional $5 fee for each additional parcel listed on the petition. A petition contesting a denial of a late-filed homestead exemption application has a filing fee of $15. No filing fee is required for petitions contesting the denial of a timely-filed homestead exemption application or homestead tax deferral appeal. The filing fee must be paid at the time of filing in order for the petition to be accepted. Payments can be made online, by cash (in-person delivery only), check, or money order. If filing a petition by mail or drop-box, please only include a check or money order as your form of payment (no cash). Please make checks and money orders payable to “Gary J. Cooney, Clerk of the Circuit Court & Comptroller.” Frequently Asked QuestionsThe VAB Frequently Asked Questions contain detailed information regarding timely filing, filing fees, waivers of fee, and much more. For more information on the TRIM notice, view the Property Appraiser’s website. Additional Resources
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