Value Adjustment Board Orientation Video
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.
Information and instruction for completing the Department's value adjustment board training as specified in s. 194.035(3), F.S. is found below.
Who is required to take this training before conducting any VAB hearings?
Who may be interested in this training?
The Department's 2014 training for Boards and special magistrates is organized into 11 training modules as listed and described below:
* Real property appraiser special magistrates must take Modules 1, 2, 3, 4, 5, 6, 7, and 11.
* Tangible personal property appraiser special magistrates must take Modules 1, 2, 3, 4, 5, 7 (Part 1 only), 8, and 11.
* Attorney special magistrates must take Modules 1, 2, 3, 4, 5, 9, 10, and 11.
* Members of the Value Adjustment Board and Board Attorneys who are required to take the training must take all 11 modules.
This training is provided to comply with section 194.035, Florida Statutes. This training is not a rule and does not have the force or effect of law. It contains information about the law, along with the Department's observations, explanations, examples, and recommendations, and is intended to assist Boards, Board attorneys, and special magistrates in performing their duties consistent with Florida law.
If you have any comments or suggestions regarding this training, please send us an e-mail at VABTraining@dor.state.fl.us.
|1||Introduction and Overview:|
|2||The Roles of Participants in the Value Adjustment Board Process:|
|3||Procedures Before the Hearing:|
|4||Procedures During the Hearing:|
|5||Procedures After the Hearing:|
|6||Administrative Reviews of Real Property Just Valuations:|
|7||Administrative Reviews of Classified Use Valuations and Assessed Valuations:|
|8||Administrative Reviews of Tangible Personal Property Just Valuations:|
|9||Administrative Reviews of Denials of Exemptions and Property Classifications:|
|10||Administrative Reviews of Assessment Difference Transfers and Tax Deferrals:|
|11||Requirements for Written Decisions:|
|Download the complete list of 2014 modules 1-11:|
|Download the redline version|
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Persons who have less than five, but at least three years of relevant experience, and who are otherwise qualified and wish to be a Special Magistrate are the ONLY persons required to take an exam. Those persons required to take the exam, and who pass the exam, will receive a certificate from the Department for successfully completing the training and exam. Other persons who take the training may also take an exam if they wish, but they are NOT required to take an exam. Also, members of the Florida Bar can be eligible for CLE credit by passing either the exam for VAB Attorneys or the exam for Attorney Special Magistrates; more information on these CLE credit opportunities can be found at the corresponding links below.
This Value Adjustment Board Training satisfies the requirements of the 2008 legislative amendments to section 194.035(1) and (3), Florida Statutes. A person with 3 years of relevant experience, and who is otherwise qualified, who successfully completes this training and exam may be appointed as a special magistrate to hear petitions to the value adjustment board.
If any special accommodations are needed for the completion of this exam, please contact the Training Team through the following e-mail address: VABTraining@dor.state.fl.us
A score of 80% or higher is required for successful completion. If your score is below 80%, you may retest at your convenience.
Successful completion of the applicable examination will allow you to satisfy the required experience for appointment as a special magistrate if you have three years of relevant experience as described in section 194.035, Florida Statutes. More information about the exam for VAB attorneys and for each of the three types of special magistrates is available at the following web pages:
If you are not taking an exam, please submit a request for your Certification of Training after studying the applicable training modules. If you are taking an exam, please submit a request for your Certification of Training after you have passed the exam.
If you have any questions about the training materials, or experience technical difficulties, please e-mail VABTraining@dor.state.fl.us.