Value Adjustment Board (VAB) Training

The Department of Revenue (Department) provides this training to comply with section 194.035, Florida Statutes (F.S.). The information in this training is not a rule under the laws governing the Florida Administrative Code, nor does it have the force or effect of law. It contains information about the law, along with the Department's observations, explanations, examples, and recommendations. Its purpose is to assist boards, board attorneys, and special magistrates in performing their duties consistently with Florida law.


Anyone who wants to receive VAB training must create an account through the digital training platform “Gauge.” To access VAB Training via Gauge, see “Required Steps for Completion” below.


NOTICE: After August 31, 2021, the previous Blackboard CourseSites training platform will no longer be available through the Department. Current users should download any content they wish to retain before the service is taken offline. Blackboard CourseSites accounts will not automatically transfer to Gauge.


Click here to view answers to frequently asked questions.


If you have comments or suggestions about this training, please send them to VABTraining@floridarevenue.com.

Value Adjustment Board Orientation

​​The Department 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.


Value Adjustment Board Orientation Video 

Information and instructions for receiving the Department's value adjustment board training specified in section 194.035(3), F.S.

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

  • All special magistrates must take the training.
  • VAB members or VAB attorneys in counties with populations of 75,000 or fewer that do not use special magistrates must take the training.
  • 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 must complete the training together with the exam.

Who may be interested in this training?

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

What to expect from this training:

The Department's 2021 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 Property Classifications
  • Module 10: Administrative Reviews of Assessment Difference Transfers and Tax Deferrals
  • Module 11: Requirements for Written Decisions

The training is available online through Gauge. See “Required Steps for Completion” for instructions on how to access the training, take exams, and obtain and submit certificates.

Module Completion Requirements

  • Real property appraiser special magistrates must complete Modules 1-7 and 11.
  • Tangible personal property appraiser special magistrates must complete Modules 1-5, 7 (Part 1 only), 8, and 11.
  • Attorney special magistrates must complete Modules 1-5 and 9-11.
  • Members of the value adjustment board and board attorneys who must receive the training must complete all 11 modules.

Required Steps for Completion

Step 1: Create Your Gauge Account

NOTE: Internet Explorer is not recommended to use as your internet browser.


For VAB special magistrates, members, or attorneys, click here to create your account and select the course you want.


Click here to view detailed instructions with pictures for help with registering for your Gauge account, taking a course and exam, and downloading certificates.


For participants wanting to take this training as qualifying education toward the Certified Florida Appraiser (CFA) or Certified Florida Evaluator (CFE) designations, click here to create your account.


Click here to view detailed instructions with pictures for help with registering for your Gauge account, taking the course, and taking the proctored exam.

Step 2: Complete the Training Modules and Course Evaluation

After you have logged into Gauge, click the “Content” tab or click “Choose your Course” from the main menu. Select a course and follow the instructions for completing the course.


After completing the course, please take a moment to complete the VAB training survey (located in the course after the last required module). You may also access the survey by clicking here. We seek to continuously improve this training and value your evaluation.

Step 3: Obtain your Certificate of Training

After completing the course and evaluation, follow the instructions below to view and print your training certificate. The training certificate is your documentation that you have received the VAB training course indicated on the certificate.


  1. Log in to Gauge.
  2. Click on the ”My Account” tab or the home icon.
  3. Click on the “Certificates” icon.
  4. Click the icon under “Cert.” (located on the far right).
  5. A PDF file will open in a pop-up window.
  6. Save this file.

Note: This certificate is not needed for participants taking the training toward CFA or CFE qualifying education. See step 4 for exam requirements for the CFA or CFE qualifying education.

Step 4: Take the Exam

If you have between three and five years of relevant experience and meet all other qualifications in section 194.035(1), F.S., you may complete 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.


The exam is accessible through Gauge and becomes available after you complete the training. 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 complete an exam if they prefer. Members of the Florida Bar can become eligible for Continuing Legal Education (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 beginning of the exam.


If you need special accommodations to complete this exam, please contact the Training team at VABTraining@floridarevenue.com.


The exam certificate will be available after successfully completing the exam. You may also access the exam certificate from the “My Account” tab or the home page in Gauge. The exam certificate is your documentation that you have completed the VAB training course indicated on the certificate and successfully passed the associated exam.


NOTE: For participants taking the training toward CFA or CFE qualifying education, successful completion of the exam is required. This exam is proctored by ProctorFree, our online proctoring vendor. A webcam, microphone, and government-issued I.D. are required. Please click here to make sure your computer meets the minimum system requirements. Your exam certificate will be emailed to you after the review of your proctoring session is complete. Please allow up to two business days for the review.

Step 5: Submit Your Certificate of Training

If you are not taking an exam, please submit a copy of your certificate from Gauge to VABTraining@floridarevenue.com to add your name to the list of those who have received the VAB training. This certificate is your proof of training.


Step 6: Submit Your Exam Certificate

If you are taking an exam, please submit a copy of your exam certificate from Gauge to VABTraining@floridarevenue.com​ to add your name to the list of those who have received the VAB training and passed the exam. This certificate is your proof of training completion.


If you have any questions about the training materials or have technical difficulties, please email VABTraining@floridarevenue.com.

Value Adjustment Board Training Resources

Document Description Format
Value Adjustment Board Training
2021 VAB Training Modules 1 through 11 Download 2021 VAB Training (This link will open up in a new window)PDF (1.4 MB)
Redline Version Changes from the previous VAB training to current training Download Redline Version (This link will open up in a new window)PDF (1.6 MB)
List of VAB Members, VAB Attorneys, and Others Who Have Participated in the Value Adjustment Board Training Course
VAB Training Participants 2021 VAB Training Participants 2021 Download VAB Training Participants 2021 (This link will open up in a new window)PDF (26 KB)
VAB Training Participants 2020 VAB Training Participants 2020 Download VAB Training Participants 2020 (This link will open up in a new window)PDF (48 KB)
VAB Training Participants 2019 VAB Training Participants 2019  Download VAB Training Participants 2019 (This link will open up in a new window)PDF (49 KB)
VAB Training Participants 2018 VAB Training Participants 2018  Download VAB Training Participants 2018 (This link will open up in a new window)PDF (48 KB)
VAB Training Participants 2017 VAB Training Participants 2017  Download VAB Training Participants 2017 (This link will open up in a new window)PDF (49 KB)
VAB Training Participants 2016 VAB Training Participants 2016  Download VAB Training Participants 2016 (This link will open up in a new window)PDF (47 KB)
VAB Training Participants 2015 VAB Training Participants 2015  Download VAB Training Participants 2015 (This link will open up in a new window)PDF (44 KB)