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.


2022 VAB training is expected to be available July or August 2022.


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

Instructions for accessing 2022 VAB training will be posted here once training is available.

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 (63 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)