Sarasota County
Clerk to the Value Adjustment Board
1660 Ringling Boulevard - Suite 210
Sarasota, Florida 34236
Telephone: 941-861-5279
Fax: 941-861-5640

  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:

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Petitions filed past the deadline must include documentation detailing a 'good cause' explanation with the circumstances for the late filing.

If you are designated as "agency personnel" pursuant to Section 119.071(4)(d), Florida Statutes, you must come to the office to file your petition in person. Our office is located at, Clerk for the Value Adjustment Board, 1660 Ringling Boulevard, Suite 210, Sarasota, FL 34236. You will not be able to file your petition to the Value Adjustment Board through our on-line filing system.

Call the Clerk to the Value Adjustment Board at 941-861-5279 if you have any questions.


The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings. You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB.

In order to successfully file an electronic petition you will need to know the following:

  • The filing fee is $15.00 per petition.
  • You will be prompted to submit your petition and pay the required non-refundable filing fee by credit or debit card. American Express, MasterCard, Visa and Discover credit cards are accepted. Debit cards with the Visa or MasterCard logo are accepted. Credit and debit card transactions are subject to a 3.5% non-refundable fee, assessed by a third-party payment processor ( This fee will appear on the cardholder's statement.
  • Remember to complete all of the required fields on each screen!
  • If you are filing after the deadline, you will be prompted to complete a "Good Cause" form to explain the circumstances that prevented you from timely filing the petition. NOTE: If you have received a revised "TRIM" (Truth in Millage) Notice, please indicate the new deadline date on the "Good Cause" form. (See FDOR Rule 12D-09.015(11).)
  • After submitting your petition, write down your Transaction Number and Password. You can use it to log in and check the status of your petition or to upload your evidence.


All Petitions may be filed electronically, with the exception of contiguous undeveloped parcels/condominiums, which must be filed in person or by mail.

To file petitions for contiguous undeveloped parcels/condominiums, you will need to do the following:

  • Obtain a written determination from the Property Appraiser's Office prior to filing your petition (Form DR-486MU is recommended).
  • Include the appropriate filing fee ($15.00 for the first parcel plus $5.00 for each additional parcel). See FDOR Rule 12D-9.015.
  • Mail or personally deliver the petitions and filing fees to the Clerk to the VAB, 1660 Ringling Boulevard - Suite 210, Sarasota, FL 34236.


Partial Payment of Taxes Required to Avoid Denial of Your Petition (Section 194.014, F.S.)

For properties that have a Value Adjustment Board Petition, State Law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the Value Adjustment Board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill, contact the Sarasota County Tax Collector, or read additional information on requirements for paying your taxes when filing a VAB Petition to determine your delinquency date.

Information about Required Payments before the Tax Delinquency Date to Avoid Denial of Your Petition

Petitioners should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate's recommended decision is not a final decision of the Value Adjustment Board. A partial payment is not required only if the Value Adjustment Board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.


For petitions on the value of property, (and for petitions about portability) the payment must include:

  • All of the non-ad valorem assessments, and
  • A partial payment of at least 75 percent of the ad valorem taxes,
  • Less applicable discounts under s. 197.162, F.S.


For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include:

  • All of the non-ad valorem assessments, and
  • The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
  • Less applicable discounts under s. 197.162, F.S.


Clerk to the Value Adjustment Board
Sarasota County Clerk and Comptroller
Florida Department of Revenue (FDOR) - Property Tax Oversight
FDOR Withdrawal Form (NOTE: Must be filed in person, mailed, faxed, or e-mailed.)
Sarasota County Property Appraiser
Sarasota County Tax Collector