Value Adjustment Board

2023 PETITION DEADLINE: September 15, 2023

The Leon County Property Appraiserís Office trim notices will go out on Monday, August 21, 2023. The deadline for filing a petition to the Leon County Value Adjustment Board is Friday, September 15, 2023. If you did not receive a trim notice or have questions concerning your assessment, you should contact the Leon County Property Appraiserís Office at 850-606-6200. If you have questions regarding the filing of a petition to the Leon County Value Adjustment Board, please contact the Leon County Clerkís Office at 850-606-4020 or at

AS PER Fla. Stat.194.011

Hearing Dates

Clerk will schedule hearings for October 20, October 23 Ė October 27, 2023 and November 6 - 10, 2022. Petitioners will receive a 25-day notice.

Filing Petitions

If you need help with your online submission, please call 850-606-4020 and ask to speak to a Value Adjustment Board Deputy Clerk, or read A Quick Tour of the Process from aPetitionerís Perspective.

The Florida Department of Revenue (FDOR) has issued Uniform Policies and Procedures Manual for Value Adjustment Boardsgoverning all Value Adjustment Board (VAB) procedures. These procedures are posted on both FDORís and the Leon County Clerk & Comptrollerís websites. You are encouraged to read them.

Contact Information

Value Adjustment Board
c/o Leon County Clerk and Comptroller,
Finance Department
301 S. Monroe Street, #100
Tallahassee, FL 32301

850-606-4171 Fax

Table of Contents

Value Adjustment Board Members, Special Magistrates and Hearing Dates
Statewide Uniform Policies and Procedures
General Information
Deadline to File Petitions
Non-Refundable Filing Fees
Petition Contents and Instructions
Three Ways to File
Withdrawal Procedures
Hearing Reschedule Requests
Evidence Exchange
Hearing Information
Appealing Final Decision of the Value Adjustment Board
Paying Your Property Taxes if You File a Petition with the VAB

Forms and Resolutions

DR-485V Decision of the Value Adjustment Board for Abatement of Taxes Petition
DR-486 Petition to Value Adjustment Board and Important Information About Required Payments
DR-486A Written Authorization for Representation Before the Value Adjustment Board (to authorize an uncompensated representative to represent you)
DR-486POA Power of Attorney for Representation Before the Value Adjustment Board (to grant power of attorney for representation in value adjustment board proceedings)
DR-486port (Transfer of Homestead Assessment Difference) and Important Information About Required Payments
DR-486mu (Multiple Parcels)
VAB Resolution
Local Policies and Procedures
Exchange of Evidence Form
Request to Reschedule Hearing
Request to Withdraw Petition

For All Other Forms, Visit the Florida Department of Revenue's Website

File Petitions Or Check Petition Status Using myVAB

2023 Petitions: You can file your petition online and pay by credit card. When paying by check or money order, you will need to download the appropriate petition form above and mail it with your payment to the address above.

Access to Prior Year Filings: Click the links below to access prior year filings. Contact the VAB clerk at the address above if you need assistance.

Value Adjustment Board Members, Special Magistrates and Hearing Dates

In accordance with Fla. Stat. 194.015, the Leon County Value Adjustment Board consists of two members of the Board of County Commissioners, one member of the school board, and two citizen members, one of whom shall be appointed by the Board of County Commissioners and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. (Board members are listed on the County's website.) A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.

The Leon County Value Adjustment Board will hold its organizational meeting for the current year tax cycle sometime between late June and early August. Hearing dates will be determined and special magistrates for those hearings will be selected and posted here for public knowledge.


Statewide Uniform Policies and Procedures

The three sets of documents described below are available on the Department's website at

  1. The "Uniform Policies and Procedures Manual" for value adjustment boards, which is composed of the following items:
    1. Taxpayer rights as provided in Florida Statutes and the recently adopted rules;
    2. The recently adopted rules of procedure for value adjustment board proceedings
    3. Recently adopted forms for value adjustment boards;
    4. Florida Statutes regarding value adjustment board procedures; and
    5. A notice regarding the use of case law.
  2. "Other Legal Resources Including Statutory Criteria," and
  3. "Reference Materials Including Guidelines."

Each of these three sets of documents contains an introduction that provides orientation on the authority, content, and use of that respective set.

To assist the public and governmental agencies in understanding the requirements and exemptions to Florida's open government laws, the Attorney General's Office compiles a comprehensive guide known as the Government-in-the-Sunshine manual. The manual is published each year at no taxpayer expense by the First Amendment Foundation in Tallahassee. Click here for a copy of the most current manual. Florida's Government-in-the-Sunshine Law was enacted in 1967. Today, the Sunshine Law regarding open government can be found in Fla. Stat. 286, Fla. Stat. These statutes establish a basic right of access to most meetings of boards, commissions and other governing bodies of state and local governmental agencies or authorities.


General Information

A taxpayer may file a petition with the Value Adjustment Board (VAB) for the following reasons:

  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications is denied:
    1. homestead exemption;
    2. any other tax exemption as provided by Fla. Stat. 196; or
    3. any special use classification as provided by Fla. Stat. 193.
  3. Fla. Stat. 194.011(6)(a), gives a taxpayer an opportunity to file a petition appealing "...the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located...." The taxpayer can also appeal the decision of the property appraiser in that county if the property appraiser "has not stated that the taxpayer qualifies to transfer any assessment limitation difference...." These petitions are filed with the value adjustment board in the county where the new homestead property is located. Fla. Stat. 194.011(6) directs the Value Adjustment Board in that county to immediately send a notice of appeal to the Value Adjustment Board in the county where the previous homestead was located, and that board shall reconvene even if it has already adjourned.

The Property Appraiser's Office is often able to resolve objections through an informal conference with the taxpayer. These informal discussions take place in the Property Appraiser's Office located at 315 S. Calhoun Street, 3rd Floor. The telephone number is (850) 606-6200. Persons wishing to attempt to resolve matters with the Property Appraiser's Office prior to a hearing before the Value Adjustment Board should contact the office to schedule a meeting. It has been the past experience of the Leon County Property Appraiser's Office that most objections are settled informally, eliminating the need for a formal hearing before the Value Adjustment Board.

Petitions to the Leon County VAB will be heard by impartial special magistrates in a quasi-judicial forum. Hearings are scheduled for 9 a.m. to noon and 1 p.m. to 5 p.m. on the following days: October 18 - October 22, 2021, and November 1 - 5, 2021. Petitions are accepted in person at the County Courthouse at following three Clerk's Office locations in Tallahassee:

  1. Clerk's Finance Department, 315 S. Calhoun Street, 7th Floor;
  2. Clerk's Official Records Division, Northeast Branch office at 1276 Metropolitan Blvd., #101; and
  3. Clerk's Official Records Division, County Courthouse at 301 S. Monroe Street, #100.
All three locations are open Monday-Friday from 8 a.m. to 4:30 p.m.

Fla. Stat. 194.032(1)(c)(2) requires that the petitioner be notified of his/her scheduled hearing date no later than 25 calendar days prior. Upon receipt of that notification, both parties have the right to reschedule one single time for cause prior to the date of the originally scheduled hearing (click here to submit that request electronically).


Deadlines To File Petitions

All petitions must be filed before the deadlines established by law. The filing date is the date on which the petition is actually received by the VAB. It is not the date when the petition is deposited in the US mail for delivery to the VAB. Filing deadlines are as follows:

  • Assessment petitions: TRIMS are mailed by the Property Appraiser in August; petitions shall be filed within 25 days following. That date will be printed on the TRIM notice.
  • Appeals of denials of homestead or other tax exemptions and special use classifications: Denials for agricultural classifications are mailed by the Property Appraiser in June; denials for homestead exemptions are mailed in July; Fla. Stat. 194.011(3)(d) establishes the deadline to file denial appeals as "any time during the taxable year on or before the 30th day following the mailing of the notice" mailed by the PA.
Chapter 12D-9.015(14): "The board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions. However, the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. "Good cause" means the verifiable showing of extraordinary circumstances, as follows:
  1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person's attention to be diverted from filing; or
  2. Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner's ability to timely file; or
  3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person's attention to be diverted from timely filing; or
  4. Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing.


Non-Refundable Filing Fees

  • There is a $15 filing fee for each separate parcel or account submitted for appeal to the Value Adjustment Board. Each separate parcel or account will require a separate petition form. However, the filing fee can be paid with one check or debit/credit card transaction. Make checks payable to "Leon County Clerk of Court--VAB."
  • An owner of contiguous, undeveloped parcels may file with the Value Adjustment Board a single, joint petition if the property appraiser determines such parcels are substantially similar in nature. An owner of multiple tangible personal property accounts may also file a single, joint petition. In both instances the property appraiser must determine that the properties are substantially similar. Form DR-486MU should be completed by the petitioner and attached to the petition form in these situations. The petitioner must obtain approval from and signature of property appraiser staff prior to filing a joint assessment petition; otherwise, the parcels or accounts must be filed individually and the filing fee is $15 per parcel. Filed properly as a single, joint petition, the fee for the first parcel or account is $15; subsequent parcels/accounts are $5 each [see Fla. Stat. 194.011(3)].
  • There is no filing fee for denial of homestead or homestead tax deferral appeals, provided that denial is not because of a late-filed application.

According to Fla. Stat. 194.013(3), the filing fee must be paid when the VAB petition is filed or the petition will be considered invalid and rejected. The Value Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under Fla. Stat. 414.


Petition Contents And Instructions

Click here for step-by-step online filing instructions.

Click here for step-by-step instructions on how to complete a paper-filed petition form.

Addresses and telephone numbers of persons whose privacy is protected by the public records law as specified in Fla. Stat. 119.071(4) will be redacted if the petitioner notifies the VAB Deputy Clerk of that right. (See "Request for Redaction of Confidential Personal Information" form posted on the Clerk's website.)

When a single, joint petition is filed, Fla. Stat. 194.011(3)(e)(f)(g) provides for the petition to include a determination from the property appraiser that the parcels or accounts are substantially similar. If this determination is not included with the petition, the filing fee will be $15 per parcel or account. If the determination is included with the petition, the filing fee is $15 for the first parcel or account and $5 for each parcel or account thereafter. (Refer to Department of Revenue Property Tax Oversight Bulletin PTO 10-26 for additional information.) Petitioners are strongly encouraged to obtain this determination prior to submitting a single, joint petition by completing Form DR486MU and then contacting the Property Appraiser's Office to receive a final determination that the request meets the statutory criteria that allows for filing a single, joint petition. The mailing address for the Leon County Property Appraiser is 315 S. Calhoun Street, 3rd Floor, Tallahassee, FL 32301. To submit your list electronically contact the Property Appraiser's Office for an e-mail address (850-606-6200). After receiving the Property Appraiser's determination, file the single, joint petition with the Value Adjustment Board. Complete Form DR-486 with a completed Form DR-486MU that has been signed by a Property Appraiser's Office staff member. NOTE: Condominiums, cooperative, or homeowners' associations, as agents, should attach a copy of the Board of Administration or Directors' Resolution authorizing this filing. The Property Appraiser's Office staff will not file petitions on a petitioner's behalf.

With the exception of letters of authorization or powers of attorney that may be required, it is best not to attach copies of exhibits to petitions when filing. Any evidence presented to the Value Adjustment Board clerk or to the magistrate at a subsequent hearing is public record. If you choose to attach this additional information to your petition instead of exchanging it directly with the Property Appraiser's Office where it may remain confidential, be sure to review your evidence thoroughly for social security or federal identification numbers as these should be redacted from the public record in accordance with Florida statutes. The VAB clerk will review the information and make the necessary redactions. But petitioners should also perform the same review prior to submitting the documents.

Attachments to petitions will not be returned and should be identified with the property's parcel number and owner of record. Subsequent evidence exchange, if any, is handled directly with the Property Appraiser. Refer to "Evidence Exchange" below for additional information.


Three Ways To File

  1. File online at and pay by credit/debit card only. The credit/debit card company will charge a convenience fee based on transaction amount below.

    From: To:
    $       0.01 $     10.00 $1.50
    $     10.01 $     50.00 $2.95
    $     50.01 $   150.00 $4.95
    $   150.01 $2,000.00 $5.95
    $2,000.01 $5,000.00 $8.95

  2. Complete petition form and mail petition with check made payable to the Leon County Clerk of Court, Value Adjustment Board, ATTN: Clerk Finance Department, 301 S. Monroe Street, #100, Tallahassee, FL 32301.
  3. Hand-deliver petitions to the following three Tallahassee locations and pay with cash, check or credit card:
    1. Clerk's Finance Department, 315 S. Calhoun Street, 7th Floor, Suite 750;
    2. Clerk's Official Records Division at the County Courthouse, 301 S. Monroe Street, Suite 100; or
    3. Clerk's Official Records Division at 1276 Metropolitan Blvd., #101.

         Click here for our current hours of operation.


Withdrawal Procedures

  1. Requests to withdraw petitions must be made in writing to the VAB Clerk. The clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
  2. Withdrawals can be mailed, faxed, or hand delivered to the Clerk's Finance Department at 301 S. Monroe Street, #100, Tallahassee, FL 32301, emailed to, faxed to 850-606-4171
  3. Click here to download withdrawal form and submit electronically.


Hearing Reschedule Requests

The VAB clerk will schedule a hearing date and time for all petitioners. Each petitioner must receive a written notice of hearing at least 25 calendar days prior to the hearing. The address used to mail these notices will be the petitioner's mailing address appearing on the petition form, or the email address if preferred by the petitioner and indicated on the petition. The hearing schedule should be followed as closely as possible without interfering with each party's right to be heard. If hearings are not started within two hours of the scheduled block of time, the petitioner can request to be heard immediately, have the hearing rescheduled, or withdraw the petition. Hearings are held in two blocks of time: 9 a.m. to noon and 1 - 5 p.m.

Both parties have the right, one single time, to reschedule a hearing prior to the originally scheduled hearing date, and the request must demonstrate good cause.

Click here to submit reschedule request electronically and to see what alternative hearing dates are available. Alternatively, the request can be faxed or emailed to the VAB clerk at 850-606-4171 or


Evidence Exchange

Florida Statutes provide that at least fifteen (15) days before the hearing, the petitioner shall provide the property appraiser with a list and summary of evidence, accompanied by copies of documentation, to be presented at the hearing. Even if a petitioner does not comply with Fla. Stat. 194.011(4)(a), the petitioner may still present evidence and the board or special magistrate may accept such evidence for consideration. However, as described in Chapter 12D-9.020, Fla. Adm. Code, if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. If the petitioner wishes to initiate evidence exchange, the petitioner should:

  1. Give the property appraiser a list of evidence and copies of documents that will be presented at the hearing, at least 15 days before the hearing date.
  2. Ask in writing for the property appraiser to provide a list and summary of the evidence that he or she will present at the hearing. If the petitioner does not provide evidence information at least 15 days before the hearing, the property appraiser does not need to provide this information.
  3. If the petitioner makes the request, the property appraiser must provide the information at least 7 days before the hearing. If the property appraiser does not provide the information at least 7 days before the hearing, the hearing will be rescheduled.
  4. If an agent represents the taxpayer, he or she may ask the property appraiser for confidential information. Before the property appraiser can release any confidential information, the agent must provide a copy of written authorization from the taxpayer. Please refer to Fla. Stat. 194.011 for more information regarding evidence exchange.)
  5. Unless you are (1) a petitioner who does not appear at a hearing on a "portability" assessment difference transfer petition in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located [requirements specific to hearings on such petitions are set forth in Chapter 12D-9.028(6), Fla. Adm. Code.; or (2) a petitioner who has indicated that he or she does not wish to appear at the hearing but would like for the special magistrate to consider evidence submitted by the petitioner, always submit evidence to the Leon County Property Appraiser. Only in these two type cases will the board clerk present the evidence to the magistrate. See Chapter 12D-9.025(4)(c), Fla. Adm. Code..

The Leon County Value Adjustment Board has an optional evidence exchange form for use if the petitioner wishes (click here).


Hearing Information

Hearings before a Value Adjustment Board are not proceedings that require an attorney or agent. However, depending on the complexity or value of the property, petitioners may want an attorney or tax agent to represent them at the hearing.

After the hearing, and once the special magistrate finalizes his/her recommendation, and VAB counsel has reviewed it for legal sufficiency, the clerk will promptly send that recommendation to both parties with notification of the date, time, and place where the board will meet to review that recommendation and make its final decision. Parties are not required to attend these meetings; however, all meetings are open to the public. The Value Adjustment Board may adopt the magistrate's recommendations. However, if the board determines the magistrate failed to consider evidence or made an incorrect legal determination, the board can make a modified or different decision than the recommendation.

The petitioner or the property appraiser may challenge the Special Magistrate recommendation before the Board. In accordance with the local resolution, the challenge is limited to the factual record prepared at the time of the special magistrate hearing and no new evidence of a factual matter may be introduced. Leon's local administrative procedures also state, "Those wishing to challenge the Special Magistrate recommendation shall provide written notice to the VAB clerk of the intent to challenge at least five days before the Board meeting and include any legal argument the petitioner intends to present. Documentation the petitioner or property appraiser intends to present to the Board to support legal arguments should be provided to the VAB clerk at least five days before the Board meeting."

The clerk of the Value Adjustment Board will notify both parties in writing of the board's decision on a petition. The notice will explain whether any changes were made and will list the information that the board relied on, as well as the legal reason for reaching its decision.


Appealing Final Decision Of The Value Adjustment Board

Petitioners may file a lawsuit in circuit court if they do not agree with the decision of the value adjustment board.

See Fla. Stat. 194.171(2) and Fla. Stat. 194.171(6).

Parties that decide to appeal any decision made by the board with respect to any matter considered by the board will need a record of the proceedings, which record includes the testimony and evidence upon which the appeal is to be based. All board meetings are recorded; contact the VAB clerk, at if a copy of the recording is needed. If a transcript is desired of the proceedings before the board the preparation of that record transcript is the responsibility of the appealing party.


Paying Your Property Taxes if You File a Petition with the VAB

1. Do I have to pay my property taxes if I file a petition with the VAB? See Fla. Stat. 194.014 for complete answers to this question.

2. What steps should be taken to obtain a refund if a taxpayer remits the tax payment prior to the VAB granting approval of the challenge to reduce the tax obligation? Contact the Tax Collector's Office at 850-606-4700 (or by email) to obtain the refund application. The refund will be issued to the party who remitted the tax payment.

3. If a taxpayer doesn't pay the taxes in the month of November, can the 4% discount be allowed later when the VAB renders its final decision? Yes, but only if the VAB rules in favor of the taxpayer (see #2 above for refund procedures if taxes are paid before the final decision is rendered). Taxpayers whose tax liability is altered as a result of the Value Adjustment Board action shall have 30 days from the mailing of a corrected tax notice to pay taxes. A 4% discount shall apply to such payments. Thereafter, the regular discount periods shall be applicable. If the VAB rules in favor of the Property Appraiser the taxpayer is not afforded the 4% discount if the tax payment is not made by November 30 (postmarks accepted).

4. Will a discount be allowed after the month of February if a taxpayer hasn't paid the taxes and the VAB denies the challenge? No. Discounts are honored if a tax payment is made between November and February. No discounts are allowed in March. The taxpayer must pay the taxes in accordance with ? 197.162, Fla. Stat. to receive a discount.

5. How will the property owner obtain a corrected tax notice if the VAB approves the challenge? The property appraiser will forward a certificate of correction of the tax roll to the Tax Collector for revision of the tax notice. Discounts will be applied, if applicable, and the corrected notice will be mailed to the property owner.

Please see the Tax Collector's website for additional information on tax discounts and other tax information.