Lee County Property Appraiser Lee County Property Appraiser
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The Value Adjustment Board (VAB) Process

The purpose of the VAB process is to determine whether the assessed value of a petitioned property exceeds its market value as of January 1. The VAB appoints a Special Magistrate (qualified real estate appraisers or attorneys, independent of the Property Appraiser’s Office) to conduct the hearings.

If you disagree with your property’s assessed value, please attempt to discuss it with a staff member of the Property Appraiser’s Office. If you petition the VAB for a change in value, the Clerk must RECEIVE the petition by the deadline date. Please see your proposed notice for the deadline date. (NOT MERELY POSTMARKED).

VAB hearings begin in the fall where you will present your evidence and testimony to a Special Magistrate. An appraiser from our office will present evidence as to the market value of your property. A written decision will be sent to you after the final VAB hearing is held.

If a property is petitioned and the VAB made no adjustment and the taxes are not paid until January, the November and December discount is lost. It is the taxpayer's decision as to whether or not to pay the taxes in order to get the discount when petitioning a property.

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