Did you know?...

The Value Adjustment Board is created under Florida Statute 194.015.  It functions in each of Florida’s 67 counties, consisting of two members (three County Commissioners and two School Board members).  It serves under the law for the purpose of hearing petitions of appeal, and renders decisions related to exemption status and value of real and tangible personal property determined by the Office of the Property Appraiser.

Clerk's Role in the Appeal Process

One of the Clerk of the Circuit Court’s functions is to serve those individuals who are not satisfied with the valuation of their real and/or personal property, and who wish to appeal it before the Value Adjustment Board.  In addition, property owners may appeal a decision of the Property Appraiser regarding their exemption status for property taxation purposes.  As the Clerk to the Value Adjustment Board, the Clerk of the Circuit Court serves many functions inherent to the process of appeal:

• Accepts appeal petitions and collects statutory filing fees. 

• Responsible for all correspondence between the Value Adjustment Board and the petitioner. 

• Notifies all parties of scheduled hearings. 

• Arranges for meeting location. 

• Publishes all notices related to the appeal process.

• Records and transcribes the minutes of all Value Adjustment Board meetings as well as meetings of the Special Master hired to represent the Value Adjustment Board.

Each year, the Property Appraiser values all real property in the County and all tangible personal property used for business activities.  Information regarding the proposed property value is mailed to taxpayers in August of each year on a “Truth-In-Millage” or “TRIM” notice. This is also known as the “Notice of Proposed Property Taxes”. 

Questions regarding property valuation and tax exemptions should be directed to the Property Appraiser's Office, (941) 743-1593 between the hours of 8:00 a.m. and 5:00 p.m., Monday through Friday.  Questions regarding the Value Adjustment Board should be directed to the Minutes Division of the Clerk of the Circuit Court at 941-743-1404 between the hours of 8:00 a.m. and 5:00 p.m.