Value Adjustment Board

The Value Adjustment Board (VAB) settles disputes between taxpayers and the Property Appraiser relating to denials of exemptions/classifications and market values. Denials for agricultural exemptions are mailed to the property owners by the Property Appraiser in June; denials for homestead exemptions are mailed in July. Property owners are notified in August of their property's assessed and market values in a Truth in Millage (TRIM) notice. If the property owner feels the property's assessment, classification, or exemption is incorrect, a petition can be filed with the VAB. The VAB approves and hires Special Magistrates to conduct quasi-judicial hearings and render recommendations to the VAB for review. The VAB issues the final decisions, which may or may not follow the recommendations of the magistrates.

Section 194.015, Florida Statutes
Florida Administrative Code 12D-9.004

Decision Making Committee

Citizen Members:

• The Citizen member appointed by the Board of County Commissioners, must own homestead property within the County.
• The Citizen member appointed by the School Board, must own a business occupying commercial space located within the school district. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner.

In accordance with Section194.015, Florida Statutes, Citizen members:

• May not be a member or employee of any taxing authority
• May not represent property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes

Five (5) total members:

• 2 - County Commissioners (one serves as Chairperson)
• 1 - Citizen appointed by the Board of County Commissioners
• 1 - School Board member
• 1 - Citizen appointed by the School Board

Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest per FAC 12D-9.004.

2-Year(s) Expiring April 30
Maximum Number of Terms: 3
Per the Florida Administrative Code 12D-9.004:

• Each elected member of the Value Adjustment Board (VAB) shall serve on the Board until he or she is replaced by a successor elected by his or her respective governing body or School Board or is no longer a member of the governing body or School Board of the County.
• When an elected member of the VAB ceases being a member of the governing body or School Board whom he or she represents, that governing body or School Board must elect a replacement.
• When the citizen member of the VAB appointed by the governing body of the County is no longer an owner of homestead property within the County, the governing body must appoint a replacement.
• When the citizen member appointed by the School Board is no longer an owner of a business occupying commercial space located within the school district, the School Board must appoint a replacement.

Vacancies are filled for the remainder of the unexpired term. Board appointed citizen member may not serve more than 3 full consecutive terms per Policy No. 03-15.  Two-year term for the County Commissioner per County Policy No. 11-2.

Generally meets twice a year. The organizational meeting is usually in July or in August. The final meeting to review the recommendations of the Special Magistrates and certify the tax roll is typically held in January or February.