Other Services

Value Adjustment Board (VAB)

What is the Value Adjustment Board?

VAB settles disputes between taxpayers and the Property Appraiser. Taxpayers are notified in August of their property’s assessed and market values in a Truth in Millage (TRIM) notice. A taxpayer may file a petition with the Value Adjustment Board if he or she feels the Property Appraiser's assessment, classification or exemption status for their property is not correct. 

The VAB is an independent entity and is not affiliated with the Property Appraiser or the Tax Collector. It consists of two county commissioners, one school board member and two citizen members who approve and hire Special Magistrates to settle disputes during scheduled quasi-judicial hearings. These hearings are open to the public.

At a VAB hearing on value, the special magistrate will determine if the assessment complies with applicable law and professionally accepted appraisal practices.  This determination is based on evidence produced by the Property Appraiser.  The special magistrate will also determine if the market value exceeds just value (or is less than just value, if applicable) based on evidence produced by the petitioner.  At a VAB hearing involving denial of a classification or exemption, or involving portability transfer, the special magistrate will determine if the petitioner is entitled to the classification, exemption, or portability transfer requested by the petitioner based on evidence produced by the petitioner.

A taxpayer may institute legal action in circuit court at any time during this process. 

As Clerk of the VAB, the Clerk & Comptroller’s office receives and processes petitions, schedules and coordinates hearings, clerks and records the hearings and more.

Filing a Petition

Property owners can:

• File online using myVAB
• File in person at the Clerk & Comptroller’s Governmental Center 1st floor office or any branch location.

Petitioners who file in person will also receive online access to their petition with myVAB.

VAB Rules

Florida law now requires all county Value Adjustment Boards to use a new ‘Uniform Policies and Procedures Manual’ from the Department of Revenue (DOR). Until the final version of this manual is available, please consult the Florida Statutes and the DOR’s previously adopted administrative rules with any questions about the VAB process.