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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"
- Taxpayer Guide on Petitions to the Value Adjustment Board
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 and Evidence Exchange - NEW
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
2012 Value Adjustment Board Training
2012 Value Adjustment Board Training
Prior to conducting any 2012 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 2012 Petitions
Contains information from the Clerks of the Value Adjustment Board who contracted Special Magistrates to hear 2012 petitions.