I have served as a Special Magistrate for the Lee County Value Adjustment Board.  This year there are a record number of petitions filed.  If you are trying to petition for a lower valuation,  it is important to remember that the property appraiser is using a date as of December 31, 2006.  Any evidence that you submit should reflect qualified sales from the end of 2006.  This is a common error made by petitioners.