The Value Adjustment Board (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. 2019 Board Members
Commissioner Dave Kerner, Chair
School Board Member Frank Barbieri, Vice-Chair
Commissioner Robert Weinroth
Citizen Member Stormet Norem
Citizen Member Joshua Smith
What is myVAB?
MyVAB is a program available on the Clerk & Comptroller's website that allows taxpayers to file petitions to the Value Adjustment Board online. All VAB petitioners receive access to myVAB, which gives them real-time access to their petition and allows them to view hearing schedules.
Who sits on the Value Adjustment Board?
The Board is comprised of two County commissioners, one School Board member, and two citizen members. The members for the current tax season are: Commissioner Chair Dave Kerner, Commissioner Robert Weinroth, School Board Vice Chair Frank Barbieri, Stormet Norem and Josh Smith. The Board appoints the special magistrates to conduct the hearings and issue recommended decisions. Recommended decisions are not final until approved by the Board at one of their meetings. All Board meetings are open to the public.
How is my property assessed?
Property is assessed by the Property Appraiser. The Property Appraiser is a separate agency and is not affiliated with the VAB. The VAB is not involved with producing your assessment or your TRIM notice. For questions about your assessment,
contact the Property Appraiser by visiting their website or calling (561) 355-3230.
Where can I find the VAB Rules for Palm Beach County?
Who do I call for information?
For questions about
Property Taxes, call the Tax Collector at (561) 355-2264. For questions about
property assessments and values, homestead exemptions, and property classifications, call the Property Appraiser at (561) 355-3230. For questions about
filed petition, hearing date, reschedule or appeal process and/or final decision information, call the VAB at (561) 355-6289.
Can I resolve my property assessment issues without having to file an appeal with the VAB?
You have a right to an informal conference with a Property Appraiser representative and may request the conference by calling (561) 355-3230. If the conference does not resolve your concerns, you may file a petition with the VAB.
Caution: The conference and discussions with the Property Appraiser do not toll the deadline for filing a petition. For that reason, you may wish to file a petition before learning the outcome of your discussions with the Property Appraiser to avoid missing the filing deadline. You can always withdraw your petition later if you reach agreement with the Property Appraiser.
Where can I obtain a petition form to file my appeal?
A petition may be obtained by doing one of the following:
Where do I file my petition form once completed?
If you choose not to file online, you may file your petition in person at the
Clerk & Comptroller’s Governmental Center 1st floor office or at any branch location. VAB petitions are not accepted at the Main Courthouse. You may also mail your petition, along with a check or money order payable to the Board of County Commissioners, to the following address:
Value Adjustment Board
301 North Olive Avenue
West Palm Beach, FL 33401
Before mailing, verify that all applicable information, signatures and payment have been provided. There is a non-refundable filing fee per parcel.
See Fees & Costs for the current amount. Insufficient information and/or payment will result in the petition being rejected and returned to the sender. VAB petitions cannot be filed by fax or e-mail.
Can I petition multiple properties on one petition?
One petition must be filed for each parcel control number unless the properties meet the criteria for multiple parcels on a single petition. The taxpayer must obtain prior approval from the Property Appraiser to file a single petition for multiple parcels. Special forms are provided and completed by the Property Appraiser for these cases. These forms must be presented to the VAB clerk upon filing.
What information is needed to complete the petition form?
All information requested on the petition form and listed below must be submitted along with the appropriate fee(s).
Petitioner name and mailing address for receipt of VAB notices. If your mailing address changes, you must immediately notify the VAB Clerk in writing and provide the correct address. Current and accurate petitioner information is critical to ensure timely receipt of notices. Timeframes for deadlines can be tight! The VAB is not responsible for routine forwarding delays to out-of-state addresses. Consider providing a local (Florida) contact and address to avoid forwarding delays.
Daytime telephone number. If available, also provide an email address to make it easier for the VAB Clerk to contact you.
Parcel control number (PCN)
Time limit estimate for hearing presentation. Most presentations should not exceed 15 minutes.
List of dates you are not available to attend hearing. The VAB will consider a reasonable list of unavailable dates when scheduling your hearing but cannot guarantee accommodation of personal schedules.
Signature: If you own the property and will represent yourself, you must sign the petition. If you own the property but will be represented by a licensed attorney, cpa, appraiser, or real estate broker, your representative may sign the petition on your behalf. If you own the property but will PAY someone to represent you who is NOT a licensed attorney, cpa, appraiser, or real estate broker, your representative may sign the petition on your behalf IF a Power of Attorney executed by you accompanies the petition. If there is no Power of Attorney, both you and your paid representative must sign the petition. If you own the property but will be represented by someone other than a licensed attorney, cpa, appraiser, or real estate broker who will NOT BE PAID, your representative may sign the petition on your behalf IF a Letter of Authorization signed by you accompanies the petition. If there is no Letter of Authorization, both you and your unpaid representative must sign the petition.