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.
Uniform Policies and Procedures Manual (September 2024)
Other Legal Resources, Including Statutory Criteria (2024)
This document includes provisions of law that are substantive criteria for the production of original assessments, including exemptions, classifications, and deferrals.
Reference Materials, Including Guidelines (2024)
This document includes a taxpayer brochure, checklists, and links to:
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
For more information on VAB documents and checklists, please see the resources below.
See the Tax Law Library for informational bulletins from the Department of Revenue related to the VAB process.
