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Value Adjustment Board (VAB)

The purpose of the Value Adjustment Board is to hear appeals regarding denied exemptions, petitions relating to assessments, and appeals concerning ad valorem tax deferrals. Below is information about the value adjustment board process, rule development, training, forms, public and county comments, and other related documents.


Rule Development Information

Rule Development Information: Notices, VAB Draft Forms, and Procedural Rules
Contains rule development workshop notices, transcripts, and draft forms.

Rule Development Workshops
Contains rule development workshop notices, and transcripts.

Other Department of Revenue Notices of Public Meetings, Hearings, or Workshops

2009 Value Adjustment Board Training

2009 Value Adjustment Board Training
Prior to conducting any 2009 VAB hearings, this training is required for all special magistrates including VAB members or VAB attorneys in counties with a population of less than 75,000 that do NOT use special magistrates. Individuals who are otherwise qualified with at least three years but less than five years of relevant experience who want to be considered for appointment as a special magistrate must take take this training and the exam.

Forms

Current and Alternative VAB Forms
These forms have been moved to the County Officials' Property Tax Forms page.

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.

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 2008 Petitions
Contains information from the Clerks of the Value Adjustment Board who contracted Special Magistrates to hear 2008 petitions

Taxpayer Guide on Petitions to the Value Adjustment Board 2008
Contains an informational brochure for taxpayers on the value adjustment board process

Value Adjustment Board Process Calendar
Contains a list of important deadlines and statutory references for the VAB process