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Value Adjustment Board (VAB)
The purpose of the Value Adjustment Board (VAB) is to hear appeals regarding denied exemptions, petitions relating to assessments, and appeals concerning ad valorem tax deferrals. For more information, see:
- VAB Brochure
- VAB Calendar
- Information for Taxpayers, select "If You Disagree with the Taxable Value of Your Property"
Below is information about the value adjustment board process, rule development, training, forms, public and county comments, and other related documents.
Draft VAB Documents for Public Review and Comment
Required Partial Payment of Ad Valorem Taxes
Florida Administrative Code Rules and Forms
Rule Chapter 12D-9, Florida Administrative Code: Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustment Boards
Rule Chapter 12D-10 as Amended: Value Adjustment Board
Rule 12D-16.002, Florida Administrative Code
Uniform Policies and Procedures Manual and Accompanying Documents (Updated 05/24/10)
- Memo to All Value Adjustment Boards, Special Magistrates, Board Clerks, Board Legal Counsel, and Other Interested Parties
5/24/10 RE: The Uniform Policies and Procedures Manual and Accompanying Documents - Uniform Policies and Procedures Manual
- Other Legal Resources Including Statutory Criteria
- Reference Materials Including Guidelines
Forms
2011 Value Adjustment Board Training
2011 Value Adjustment Board Training
Prior to conducting any 2011 VAB hearings, this training is required for all special magistrates and all VAB members or VAB attorneys in counties with a population of 75,000 or less that do NOT use special magistrates. Individuals who are otherwise qualified and have at least three years, but less than five years, of relevant experience and who want to be considered for appointment as a special magistrate must complete this training and the exam.
Related Documents and Resources
Bulletins from the Department of Revenue
Provides a list of bulletins from the Department of Revenue, Property Tax Oversight Program.
Recent Attorney General's Opinions Relating to the Value Adjustment Board Process
Contains opinions provided by the Florida Attorney General.
2008 Legislation Affecting the Value Adjustment Board Process
Contains Chapter 2008-197 (House Bill 909) Laws of Florida and Chapter 2008-173 (Senate Bill 1588) Laws of Florida
Special Magistrates List for 2010 Petitions
Contains information from the Clerks of the Value Adjustment Board who contracted Special Magistrates to hear 2010 petitions.
Taxpayer Guide on Petitions to the Value Adjustment Board 2010
Contains an informational brochure for taxpayers on the value adjustment board process
County and Public Comments on the VAB Process
Public Input and Comments on the Local Value Adjustment Board Process
Provides input and comments that have been sent from the public and counties about the policies, procedures, and forms for the VAB process.
Rule Development
Rule 12D-9.019 revision, Maximum 4 Hour Wait for a Hearing
Contains information on the Rule revision
VAB Public Meetings and Workshops
Contains notices and transcripts from rule development workshops
Informational E-mails and Memorandums
To VAB Clerks, Tax Collectors, Property Appraisers, and Interested Parties