Value Adjustment Board: How to Contest Your Home Value in Manatee and Sarasota Counties
Your property tax bill is probably one of the largest ongoing expenses you will face as a homeowner. But what if you believe your assessed value is simply wrong or inflated? In Florida, you have a statutory right to challenge that assessment through an administrative review with the Value Adjustment Board, often referred to as “VAB.” This process gives you an opportunity to file a petition to contest your assessed value, attend a hearing to argue your case and, present evidence, and for your petition to be granted or denied. If granted, this possibly could reduce your tax burden. Below is a guide tailored for property owners in Manatee and Sarasota Counties explaining what to expect, how to navigate deadlines, and how our firm can help.
What Is the Value Adjustment Board?
The Value Adjustment Board is a five-member board created by statute that consists of two of your county commissioners, one of your school board members, and two citizen members who own property in your county. The VAB hears petitions by taxpayers who dispute:
- Objections to the assessed value of your property
- Denial or removal of the homestead exemption or other exemptions
- Denial or removal of agricultural classifications
- Other issues such as Save Our Homes Cap and portability or veteran’s exemptions
In Sarasota and Manatee County, your hearing with the VAB will be heard by a special magistrate, who makes a recommended decision on whether to grant or deny your petition. Then, the VAB holds a meeting regarding the recommended decision and makes the final decision.
Why You Might Contest Your Assessment?
Here are some common reasons why you may want to challenge your property’s assessed value:
- Comparable homes in your neighborhood sold for less than your assessed value
- Structural damage, deferred maintenance, or storm damage not reflected in the assessment
- Misclassification, such as a residential property assessed as commercial
- New construction or improvement records that are inaccurate
- Exemptions or deductions that were improperly denied
Key Deadlines and Timing
Timing is critical, and the statutory deadline to file is strictly enforced. If you miss the filing deadline, you may not be entitled to a hearing or the ability to contest your issue before the VAB. It is best to consult an attorney so that you can ensure that you know the appropriate deadline to file a petition with the VAB.
- In Sarasota County, you must file a petition no later than twenty five days after the mailing of your TRIM notice. (Sarasota County Clerk)
- In Manatee County, the deadline is similarly tied to the TRIM notice mailing. (Manatee County Property Appraiser)
- For denial of exemptions or classifications, the deadline is usually thirty days after the notice of denial. (Sarasota County Government)
- After the VAB issues its decision, you may appeal to circuit court within sixty days, after paying the portion of taxes you do not dispute. (Florida Department of Revenue)
Steps to Contest Your Assessment
1. Review your TRIM Notice (“Truth in Millage”).
Each year, the Property Appraiser is required to send this Notice by first-class regular mail to you. It is important that your mailing address is up-to-date with the Property Appraise so you do not miss this Notice.
Your TRIM Notice lists your proposed assessed value and the deadline to file a petition if contesting the assessed value. It also shows important dates and the contact information for the VAB clerk. (Florida Department of Revenue)
2. Request an Informal Conference with the Property Appraiser
Before filing a petition, you can meet with the Property Appraiser’s office to present data and try to resolve your issue. This step does not extend the deadline or requirement that you timely file a petition with the VAB, but it can save time if you and the Property Appraiser reach an agreement and making it unnecessary to file a petition because your issue has been resolved. (Florida Department of Revenue)
3. Gather Supporting Evidence
(For contesting your assessed value)
• Recent sales of similar homes in your area
• Photographs showing damage, wear, or deferred maintenance
• Independent appraisals or valuation reports
• Invoices or receipts for renovations or repairs
• Evidence of changes in local market conditions
• (For contesting the denial or removal of exemptions or classifications)
• Proof of your entitlement to the exemption or classification
• If you were denied the homestead exemption, proof of residency and that you intended the property to be your homestead as of January 1 of the tax year
• If you were denied an agricultural classification, proof that the land is being used for a bona fide agricultural purpose and applicable financial information required by the Property Appraiser
4. File Your VAB Petition Timely
Use the standard Florida form (DR 486) or your county’s online petition system. Pay the filing fee, currently set at $50. Petitions are submitted to the Clerk of Circuit Court, Value Adjustment Board Division in the county where your property is located. Most petitions are submitted online, but they can be mailed. (Manatee County Property Appraiser) Follow all instructions provided to you, including timely providing your evidence to the Property Appraiser before the hearing. (Manatee County Property Appraiser)
5. Participate in the Hearing
You will be notified in advance when your hearing will be scheduled. At the hearing, you present your evidence and the Property Appraiser presents their evidence. You may make legal arguments as well relating to your issue. A special magistrate conducts the hearing and receives witness testimony and documentary evidence. The special magistrate will later prepare a written recommended decision, which the Clerk will provide to you. Then, another hearing is later scheduled for the VAB to approve or deny the special magistrate’s recommended decision, and the VAB will vote on a final decision. (Sarasota County Clerk)
6. Review the Decision and Consider an Appeal
If you disagree with the result of the VAB, you can file a lawsuit in circuit court. This, too, has a strict deadline you must follow, or the circuit court cannot hear your case. Please consult an attorney so you know the correct deadline in which your lawsuit must be filed. In addition, you must first pay any portion of the tax that you agree is due or you lose the ability to pursue a lawsuit against the Property Appraiser. (Florida Department of Revenue)
Local Details for Manatee and Sarasota Counties
- Electronic filing. Sarasota County allows online petition filing, document upload, status tracking, and fee payment. (Sarasota County Clerk)
- Local comparables. Because these counties vary from inland subdivisions to waterfront neighborhoods, your comparable sales must come from similar areas.
- Property classifications. If your property is misclassified, such as agricultural versus residential, correcting the classification may save more money than simply lowering the value.
- Local magistrates. Each county appoints its own special magistrates, so presenting relevant local market data is critical to your success when contesting the assessed value.
How Barnes Walker Can Help You
- We review your assessed value and property records to identify possible errors or overvaluation
- We gather strong supporting evidence including comparable sales, appraisals, and damage documentation
- We prepare your petition and ensure it meets all filing deadlines
- We represent you before the Value Adjustment Board hearing and present your evidence, which may include expert testimony
- We handle appeals to circuit court if necessary
Final Thoughts
Challenging decisions made by your Property Appraiser relating to your property is more than a formality. It can save real money over time, especially when compounded over multiple years of taxes. The process is technical and requires careful preparation, but with the right guidance it can be straightforward and successful.
If your Sarasota or Manatee County property appears overvalued, or you have been denied an exemption or classification, do not assume the system will fix it on its own. Contact our office early in the process so we can help you prepare, file, and present your strongest case before the deadline passes.
Contact Barnes Walker today to schedule a review of your issue and start the process to help you succeed in challenging the Property Appraisers’ decision.
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