Value Adjustment Board

The purpose of the value adjustment board (VAB) is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located. See the taxpayer guide on Petitions to the Value Adjustment Board for more information.

  
  
Description
  
  
  
  
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VAB FormsPeople filling out forms
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Property Tax - Value Adjustment Board
VAB Training/pto/PublishingImages/nav/VABTraining.png
Training for special magistrates, board members, and interested parties
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Property Tax - Value Adjustment Board

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 Documents and Checklists

​ For more information on VAB documents and checklists, please see the resources below.

Document
Description Format
PT-902020 Value Adjustment Board Calendar  Download PT-902020 (This link will open up in a new window)PDF (116 KB)
VAB Checklist, Organizational Meeting of the VAB Clerk's checklist
 Download VAB Checklist, Organizational Meeting of the VAB (This link will open up in a new window)PDF (31 KB)
VAB Checklist, Prehearing VAB legal counsel's checklist  Download VAB Checklist, Prehearing (This link will open up in a new window)PDF (31 KB)
Special Magistrates List List of qualified special magistrates  Download Special Magistrates List (This link will open up in a new window)PDF (337 KB)

See the Revenue Law Library for informational bulletins from the Department of Revenue and Attorney General Opinions related to the VAB process.