Value Adjustment Board


2022 Public Notice

2022 VAB Organizational Meeting Notice

Uniform Policies and Procedures Manual and Accompanying Documents

Uniform Policies and Procedures Manual
Information for Taxpayers
Government-in-the-Sunshine Manual
Local Administrative Resolution
Filing Fee Resolution

Petition and Petition Withdrawal Forms

A nonrefundable filing fee of $15 per parcel must accompany each petition. The petition will not be considered complete until the filing fee is received.

If you are filing a petition with multiple contiguous, undeveloped parcels the fee is $15 for the first parcel plus $5 for each additional parcel. Your joint petition must be accompanied by documentation from the Property Appraiser that the contiguous parcels are substantially similar in nature in order for it to be filed.

Property Tax Oversight Forms
DR-486 Petition for Hearing
DR-485WI Withdrawal of Petition to VAB

Board Members

County Commissioner – Greg Hansen
County Commissioner – David Sullivan
County Commission – Citizen Appointee Donald Tobin
School Board Member – Cheryl Massaro
School Board – Jennifer Ames

Legal Counsel

Mike Perry, Esquire

Special Magistrates

Elizabeth Baker Young, Esquire
Reginald M. Carter, ASA, SRA, MRICS


Lisa Funicello
Rhea Cosgrove
Debora Jenkins

Neither the petitioner nor the property appraiser should communicate with a VAB Member or Special Magistrate concerning a pending petition other than “on the record” during a scheduled hearing. Inappropriate contact may result in the recusal of the VAB Member or the Special Magistrate, or other measures. All questions and concerns regarding the VAB should be directed to the VAB Clerks.