As A Taxpayer You Have The Right:

You have the right to request an informal conference with your property appraiser (407-665-7506) and also to file a petition with the Value Adjustment Board if you disagree with the following:

  • Assessment of your property’s value
  • Denial of an exemption (i.e. homestead) or classification (i.e. Agriculture)
  • Denial of a tax deferral
  • Portability decision (filing in the County of the new homestead)
  • Determination of a change in ownership or control or a qualifying improvement
  • Denial of tax abatements under section 197.318, Florida Statutes
Information For Filing A Petition

Filing Online

For most types of petitions, you can file and receive notices and exchange evidence via our online portal. 

  • CLICK HERE for the portal tutorial with step-by-step instructions to submit your petitions online.
  • CLICK HERE for a tutorial explaining how to submit your petitions in bulk (for one applicant/agent/rep with plural petitions).
  • CLICK HERE to access the Online Filing Portal.

Filing With A Paper Form

To request an appeal hearing, you must file a DR-486 petition form.  The type of DR-486 form you will need to file depends upon the type of assessment or denial that you are appealing.

  • CLICK HERE for VAB Forms on the Department of Revenue’s website
  • CLICK HERE to learn how to fill out a paper petition

Paper petitions can be mailed or brought to the following address:
Seminole County Clerk of Court – Annex Building
ATTENTION:  Terri Porter, Clerk’s Administration
91 Eslinger Way
Sanford, FL  32773

Paper petitions can be dropped off with a check or money order to the location below; however, no VAB staff are located there:
Seminole County Clerk of Court – County Services Building
Commission Records Office, 2nd Floor
1101 E. First Street
Sanford, FL  32771

Submitting Evidence
  • CLICK HERE  for Instructions on How to Exchange Evidence
    • Evidence must be submitted 15 days prior to your scheduled hearing.

Required Partial Payment of Taxes

You are required to make a partial payment of at least 75% of your ad valorem taxes before the delinquency date, EVEN if you have a VAB petition pending, per Section 194.014 Florida Statutes.  Normally taxes are due on the last day of March, but check your tax bill or contact the Tax Collector’s Office to determine that exact date.

If partial payment is not made before the delinquency date, the Value Adjustment Board must deny your petition by April 20th EVEN if the Special Magistrate’s decision included a recommended reduction.  The board will vote to approve those recommendations made by the Special Magistrates at the board’s final meeting (typically held in February or March), and final decisions are then distributed within 20 days of that meeting.

If the Final Decisions have been distributed by April 1st, no partial payment of taxes is necessary.

Filing Fees
  • Fee Schedule
  • Most petitions require a $50.00 filing fee. 
  • Credit cards can be used for online filing only.
  • No cash will be accepted

Checks or money orders can be mailed to the following address:

Seminole County Clerk of Court 
Annex Building
91 Eslinger Way
Sanford, FL 32773
(407) 665-7663

Call the Value Adjustment Board

407-665-7663

Email the Value Adjustment Board

VAB@seminoleclerk.org
 

Value Adjustment Board

The Clerk administers the Value Adjustment Board (VAB) process and serves as Clerk to the elected and appointed members of the VAB. The purpose of the VAB is to hear 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 Clerk in the county where their property is located.

The Florida Department of Revenue (DOR), Property Tax Oversight Program, provides the procedures manual, guidelines and reference materials. You can click on the links below to access these informational materials.

 

Special Magistrate Services:

  • Listing of Qualifications needed to serve as Special Magistrate to the VAB
  • Application to serve as Special Magistrate to the VAB

2025 Public Records

 

 

   
   

 

   
   

 

 

 
Website by Tyler Paxton