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2014 Value Adjustment Board (VAB) Training

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 section 194.035(3), F.S.

To access the video, click on the link here. This link will bring you to CourseSites by Blackboard. You must create a Blackboard account and self-enroll in the VABORIENTATION course. See Step 1 below for instructions to create a Blackboard account and add a course.

Information and instructions for completing the department's value adjustment board training specified in section 194.035(3), F.S., are below.




About the VAB Training

Who is required to take this training before conducting any VAB hearings?

  • All special magistrates
  • VAB members or VAB attorneys in counties with populations of 75,000 or fewer that do not use special magistrates
  • Individuals who are interested in an appointment as a special magistrate, meet all other qualifications, and have between three and five years of relevant experience

Who may be interested in this training?

  • Property appraisers, lawyers, practitioners, students, educators, and taxpayers may be interested in reviewing the training materials for general educational purposes.

What to Expect From This Training

The department's 2014 training for boards and special magistrates has 11 training modules:

  • Module 1: Introduction and Overview
  • Module 2: The Roles of Participants in the Value Adjustment Board Process
  • Module 3: Procedures Before the Hearing
  • Module 4: Procedures During the Hearing
  • Module 5: Procedures After the Hearing
  • Module 6: Administrative Reviews of Real Property Just Valuations
  • Module 7: Administrative Reviews of Classified Use Valuations and Assessed Valuations
  • Module 8: Administrative Reviews of Tangible Personal Property Just Valuations
  • Module 9: Administrative Reviews of Denials of Exemptions and Classifications
  • Module 10: Administrative Reviews of Assessment Difference Transfers and Tax Deferrals
  • Module 11: Requirements for Written Decisions

* 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 must take the training must take all 11 modules.




Training Materials

The department provides this training 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 its purpose is to assist boards, board attorneys, and special magistrates in performing their duties consistently with Florida law.

If you have comments or suggestions about this training, please send them to VABTraining@dor.state.fl.us.


Step 1: Create a Blackboard Account

Use the following instructions to create a Blackboard account.

  1. Click this link: 2014 VAB Training
  2. Under "My Courses," click on the title of the course in which you would like to enroll.
  3. Click "Self Enroll."
  4. Click "I Need a CourseSites Account."
  5. Enter First Name, Last Name, and Email Address, and choose "United States" as the Country. Create a Username and Password. The username and password can be anything you choose.
  6. Next to "CourseSites Terms of Use" click "Accept." Then, under "Your Answer," type the words that you see in the large box on the screen.
  7. Click "Save and Continue."
  8. Click "Go to Course."
  9. The site will prompt you to create your profile. This is not a necessary step. You can skip it by clicking on "I'll do it later."
  10. You should now see the home page of your course. In the box to the left of the screen you will see the title of the course and a menu. Click on the announcement to view information and instructions for the course. Click "Content" to view the training modules.

Click here for detailed instructions with pictures.


Step 2: Review and Evaluate the Training Materials

After you have logged into Blackboard and enrolled in a course, review the information under "Announcements" and follow the instructions for completing the course.

Review all of the course materials and follow the instructions below to view and print your certificate of completion.

  1. Log in to Blackboard.
  2. On the menu to the left, click "Tools."
  3. Click "Achievements."
  4. You will see a gray square with a small green square in the top left corner. Click the third icon that looks like a printer to view and print your certificate."

Click here for detailed instructions with pictures.

In the content section of each course on Blackboard, you will see a survey. Please take a moment to complete this survey. We seek to improve this training and value your evaluation.


Step 3: Testing

If you have between three and five years of relevant experience and meet all other qualifications in section 194.035 (1), F.S., you must take an exam to become a special magistrate. If you pass the exam, you will receive a certificate from the department for successfully completing the training and exam.

Successful completion requires a score of 80 percent or higher. If your score is below 80 percent, you may retest at your convenience.

After successfully completing this training and exam, you may be hired as a special magistrate to hear petitions to the value adjustment board.

Testing is not required for other participants in the VAB training, but they may take an exam if they prefer. Members of the Florida Bar can become 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 is available at the corresponding links below.

If you need special accommodations to complete this exam, please contact the Training Team at VABTraining@dor.state.fl.us.

More information about the exam for VAB attorneys and for each of the three types of special magistrates is available at the following webpages:


Step 4: Request Your Certificate of Training

If you are not taking an exam, please submit a copy of your certificate of completion from Blackboard to VABTraining@dor.state.fl.us to add your name to the list of individuals who have completed the VAB training. This Blackboard certificate is your certificate of training.

If you are taking an exam, please submit a copy of your certificate of completion from Blackboard along with a copy of your exam results email from Hostedtest to VABTraining@dor.state.fl.us. Your name will be added to the list of individuals who have completed the VAB training, and you will receive a certificate of training noting your completion of the exam.

If you have any questions about the training materials or experience technical difficulties, please email VABTraining@dor.state.fl.us.


The PDF version of the 2014 VAB Training, which was last updated September 24, 2014, is for informational purposes only. Those persons wishing to take the training pursuant to 194.305(3), F.S. must create a Blackboard account and complete the training via Blackboard. Redline version of the updates to Module 11.




2014 Value Adjustment Board Training Participants

2013 Value Adjustment Board Training Participants

2012 Value Adjustment Board Training Participants

2011 Value Adjustment Board Training Participants

2010 Value Adjustment Board Training Participants