You are here

Value Adjustment Board (VAB)

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled quasi-judicial hearings are handled by the VAB to settle any disputes.

If you feel the proposed property value does not reflect its market value as of January 1st or feel that you are entitled to an exemption that has been denied, call our office right away to discuss your concerns. Our knowledgeable staff are standing by to listen and assist you.

If you are still dissatisfied after talking with a Property Appraiser employee, you may challenge your value or exemption status by filing a petition with the VAB.

The Board Records Department of the Clerk of the Circuit Court and Comptroller has been designated to serve as the Clerk to the VAB and all processes related to VAB are administered by this department. Petitions are easily filed online at for a nominal fee. The VAB appoints Special Magistrates who are independent of the Property Appraiser’s office. Like you, we are simply a party before the VAB. Following the hearing, the Special Magistrate will make a decision based on the evidence presented by both sides and make a recommendation to the VAB.

If you are still dissatisfied after the VAB findings, or would rather not use the VAB, you have the option to file a Civil Action in the Circuit Court under section 194.171, Florida Statutes. We recommend you read the statutes or contact an attorney to determine filing deadlines and other requirements.

Our mission is to ensure that your property is appraised equitably and accurately. While the VAB is an option available to you, often a phone call or informal meeting with an appraisal or exemptions team member can clear up any issues right away.