Value Adjustment Board (VAB) Training

The Department provides this training to comply with section 194.035, Florida Statutes. The information in this training is not a rule under the laws governing the Florida Administrative Code and does not have the force or effect of law. It contains information about the law, along with the Department's observations, explanations, examples, and recommendations, and its purpose is to assist boards, board attorneys, and special magistrates in performing their duties consistently with Florida law.


Anyone who wants to receive the training must create a Blackboard account and access the training via Blackboard. To access VAB Training on Blackboard's CourseSites platform, see “Required Steps for Completion” below.


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

Value Adjustment Board Orientation

​​The Department of Revenue 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 2019 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

Notes

  • Real property appraiser special magistrates must include Modules 1, 2, 3, 4, 5, 6, 7, and 11.
  • Tangible personal property appraiser special magistrates must include Modules 1, 2, 3, 4, 5, 7 (Part 1 only), 8, and 11.
  • Attorney special magistrates must include Modules 1, 2, 3, 4, 5, 9, 10, and 11.
  • Members of the value adjustment board and board attorneys who must receive the training must include all 11 modules.

Required Steps for Completion

Step 1: Log in to Your Blackboard Account

Step 1: Click on the course you want to enroll in:


Step 2: Log in or Register

For participants who DO NOT HAVE a Blackboard CourseSites account:

  1. Complete the "About You" and "Create an Account" fields.
  2. Click the box to accept and agree to the Terms of Use.
  3. Click the "I'm not a robot" box. Follow the on-screen instructions.
  4. Click "Submit".
  5. You should now see your course's home page.

For participants who HAVE a Blackboard CourseSites account:

  1. Click "Sign In" (located at the top right of the page) or click "Existing users may click this link to sign in" (located below "Register for CourseSites").
  2. Log in using the username and password you created when you first signed up for an account.
  3. You should now see your course's home page.

Click to view detailed instructions with pictures for further help with your Blackboard CourseSites account.

Step 2: Review and Evaluate the Training Materials

After you have logged into Blackboard and enrolled in a course, review the information under "Announcements" and follow the instructions for completing the course.


Review all the course materials and follow the instructions below to view and print your certificate of completion.

  1. Log in to Blackboard.
  2. On the menu to the left, click "Tools."
  3. Click "Achievements."
  4. You will see a gray square with a small green square in the top left corner. Click the third icon that looks like a printer to view and print your certificate.

Click to view detailed instructions with pictures for further help with printing your certificate.


Please take a moment to complete the VAB training survey. We seek to improve this training and value your evaluation.

Step 3: Testing

If you have between three and five years of relevant experience and meet all other qualifications in section 194.035(1), F.S., you must 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 now accessible through Blackboard 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 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.


Step 4: Request Your Certificate of Training

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


If you are completing an exam, please submit a copy of your certificate of completion and your exam certificate from Blackboard to VABTraining@floridarevenue.com​. Your name will be added to the list of those who have received the VAB training, and you will receive a certificate 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
2019 VAB Training Modules 1 through 11  Download 2019 VAB Training (This link will open up in a new window)PDF (4.9 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 (750 KB)
List of VAB Members, VAB Attorneys, and Others Who Have Participated in the Value Adjustment Board Training Course
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)