Value Adjustment Board

General Information

Each year the Clerk of the Circuit Court acts as Clerk to the Sumter County Value Adjustment Board (VAB). The VAB shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.

Please click on the following link to access: https://floridarevenue.com/property/Pages/VAB.aspx

  • Value Adjustment Board Uniform Policies and Procedures Manual
  • Florida Administrative Code Rules
  • Value Adjustment Board Calendar
  • Information for Taxpayers
  • Taxpayer Guide on Petitions to the Value Adjustment Board

Please click on the following link to access all available VAB forms: http://floridarevenue.com/property/Pages/Forms.aspx

Commonly used or necessary forms include:

  • Petition to the Value Adjustment Board Request for Hearing (Form DR-486)
  • Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing (Form DR-486 PORT)
  • Withdrawal of Petition (DR-485WI)

The purpose of the VAB is to rule on objections related to the following:

  1. Petitions relating to assessments filed pursuant to F.S. 194.011(3)
  2. Complaints relating to homestead exemptions as provided under F.S. 196.151
  3. Appeals from exemptions denied or disputes arising from exemptions granted upon the filing of exemption applications under F.S. 196.011
  4. Appeals concerning ad valorem tax deferrals and classifications

For questions regarding assessed property values, exemptions, or agricultural classifications, please call or visit the Property Appraiser’s Office at (352) 569-6800 or 218 East McCollum Avenue, Bushnell, FL 33513.

Qualified exemptions and agricultural classifications:

If a property owner is qualified for an exemption or agricultural classification but failed to apply by the statutory deadline of March 1 due to extenuating circumstances, an application must be filed with the Property Appraiser’s Office. If the applicant is unable to apply for the exemption in a timely manner or otherwise demonstrate extenuating circumstances as judged by the Property Appraiser, the applicant may file a petition to the VAB at the Clerk of the Circuit Court’s Office any time during the taxable year on or before the 25th day following the mailing of the TRIM [Truth in Millage] Notice by the Property Appraiser.

Denials of exemptions and agricultural classifications:

If a property owner’s exemption or agricultural classification is denied by the Property Appraiser, a petition may be filed with the Clerk of the Circuit Court’s Office within 30 days following the mailing of the denial notice by the Property Appraiser.

Assessed Value:

Property owners should receive a TRIM Notice from the Property Appraiser’s Office in late summer. If a property owner feels that their property is incorrectly assessed, a petition may be filed with the Clerk of the Circuit Court’s Office within the statutory deadline (any time during the taxable year on or before the 25th day following the mailing of the TRIM).

Petition forms are available at the Property Appraiser’s Office and at the Clerk of the Circuit Court’s Office, 215 East McCollum Avenue (Historic Courthouse), Room 245, Bushnell, or website, www.sumterclerk.com. Completed petitions may be filed in person between the hours of 8:30 AM and 5:00 PM

Sumter County Clerk of the Circuit Court
215 East McCollum Avenue (Historic Courthouse)
Room 245
Bushnell, FL 33513

or

Sumter County Village Annex
Attn: Clerk of Court/VAB
8033 E C-466
The Villages, FL 32162

Petitions may also be mailed to

Value Adjustment Board
c/o Clerk of the Circuit Court
P.O. Box 247
Bushnell, FL 33513 

There is a $15 non-refundable filing fee for petitions regarding the value, late filing of exemptions and agricultural classifications, and denials of exemptions and agricultural classifications. Checks should be made payable to "Sumter County Clerk." Petitioners appealing the denial of a homestead exemption will not be charged a $15 filing fee if filed within the statutory deadline.

Petitions filed after the statutory deadline must be submitted for good cause consideration and accompanied with a written explanation for the delay in filing.

A notice will be sent to petitioners advising of the date, time, and location to appear before a special magistrate hired by the VAB to hear petitions.

FOR FURTHER INFORMATION CONTACT:

  • (352) 569-6610
  • (352) 569-6618 - FAX