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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:


Below is information about the value adjustment board process, training, forms, and other related documents.

Florida Administrative Code

Rule Chapter 12D-9, F.A.C.: Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustment Boards

Rule Chapter 12D-10, F.A.C.: Value Adjustment Board


VAB Forms


VAB Checklists

Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials

VAB Orientation

Value Adjustment Board Orientation
The Department of Revenue has produced an online orientation video for Florida value adjustment board members. This brief video provides an overview of Florida’s property tax system and describes the roles and responsibilities of board members, board attorneys, board clerks, and special magistrates. This video was designed for orientation purposes only and is not a replacement for the department’s value adjustment board training specified in s. 194.035(3), F.S.

2014 Value Adjustment Board Training

2014 Value Adjustment Board Training
Before conducting any 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, have at least three years of relevant experience and 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
List of bulletins from the Department of Revenue, Property Tax Oversight Program.

Recent Attorney General's Opinions Relating to the Value Adjustment Board Process
Opinions provided by the Florida Attorney General.

Special Magistrates List
Information from the Clerks of the Value Adjustment Board who contracted Special Magistrates to hear 2013 petitions.