Information for
2009 Value Adjustment Board (VAB) Training
Please Note: Updated on 09/18/09
Beginning September 1, 2009, all participants will be required to complete and print a Receipt of Training (see step 2 below) and provide a copy to the VAB clerk.
Annoucements
About the VAB Training
Who is required to take this training?
- All special magistrates prior to conducting any 2009 VAB hearing.
- VAB members or VAB attorneys in counties with a population less than 75,000 that do not use special magistrates.
- Individuals who are otherwise qualified, have at least three years but less than five years of relevant experience, and want to be considered for appointment as a special magistrate must take the exam.
*** Anyone who has already completed the interim training issued on June 30, 2009, will only be required to complete the updated content that was posted on September 1st.
Who may be interested in this training?
- Others, such as appraisers, lawyers, practitioners, students, educators and taxpayers, may review the training materials for general educational purposes.
What to Expect from this Training
Upon completion of this training, you will be able to:
- Recognize the Florida Department of Revenue standard measures of value, including the guidelines for real and tangible personal property, and know the requirements of Florida Law for:
- Written VAB Decisions
- Findings of Fact
- Conclusions of Law
- Reasons for VAB Decisions
- Record Keeping
- VAB duties or responsibilities
- Admission and Evaluation of Evidence
- VAB Procedures and Forms
- State the general guidelines for conducting a VAB hearing.
- Identify key legal provisions for administrative reviews of real property, tangible personal property, and exemptions and classifications
- Define real property and personal property.
- State the eight factors of just valuation as required by law.
Training Materials
This training is provided to comply with section 194.035, Florida Statutes. It is intended to highlight areas of procedure for hearings, consideration of evidence, development of conclusions and production of written decisions. This training is not a rule. It sets forth general information of which boards, board attorneys, special magistrates and petitioners / taxpayers should be aware in order to comply with Florida law.
If you have any comments or suggestions regarding this training, or identify any errors in the content, please send us an e-mail: VABTraining@dor.state.fl.us. Thank you.
Step 1: View the training.
NOTE: Modules 3 and 4 have been completely revised and updated from the interim training posted on June 30. Content in the other modules that has been revised or updated in the September 1st version will have a yellow background. Anyone who reviewed the training materials that were originally posted on June 30 should review all of the content in module 3 and 4 and the updated content in the other sections that have a yellow background.
| Document Title | File Format * Download Acrobat Reader |
Printer Friendly File Format * For Microsoft Word, WordPad, or NotePad |
|
| #1 - VAB Introduction: | Text Only | ||
| #2 - VAB Process: | |||
# 2.1 |
Text Only | ||
# 2.2 |
Text Only | ||
# 2.3 |
Text Only | ||
| #3 - Real Property Valuation: | |||
# 3.1 |
Text Only | ||
# 3.2 |
Text Only | ||
# 3.3 |
Text Only | ||
| #4 - Tangible Personal Property Valuation: | |||
# 4.1 |
Text Only | ||
# 4.2 |
Text Only | ||
# 4.3 |
Text Only | ||
| #5 - Exemptions and Classifications: | |||
|---|---|---|---|
# 5.1 |
Text Only | ||
| # 5.2 |
Text Only | ||
# 5.3 |
Text Only | ||
# 5.4 |
Text Only | ||
# 5.5 |
Text Only | ||
# 5.6 |
Text Only | ||
| #6 - Written Decisions: | |||
# 6.1 |
Text Only | ||
# 6.2 |
Text Only | ||
| # 6.3 |
Text Only |
Step 2: Register for Your Receipt of Training.
Please submit your registration to receive your Receipt of Training after you have finished reviewing the course material in Step 1 above.
Step 3: Evaluate the training.
We seek to improve this training and value your evaluation.
Individuals Looking for Two Years Experience Towards a Special Magistrate Designation:
Individuals who have at least three years but less than five years of relevant experience, and want to be considered for appointment as a special magistrate, are required to pass the exam:
- A) The Valuation Special Magistrate Exam or The Attorney Special Magistrate Exam
- B) After successfully completing the exam, sign the application for credit towards two years as special magistrate. This must be accompanied with a check for $115 to the Department of Revenue.
If you have any questions about the training materials, or experience technical difficulties, please e-mail VABTraining@dor.state.fl.us.
List of Participants for the 2009 Value Adjustment Board Training
List of VAB Members, VAB Attorneys, and others who have participated in the 2009 Value Adjustment Board Training course. (Updated 2/3/2010)
2008 Limited Interim Training
List of VAB Members, VAB Attorneys, and others who have completed the 2008 Limited Interim Training course. (Updated 5/20/09)