Value Adjustment Board

The Clerk of the County and Circuit Courts is the Clerk to the VAB. The VAB as a panel considers and renders a decision on all appeal petitions relating to property assessments, classifications and exemptions. The VAB has  no jurisdiction or control over taxes or tax rates established by taxing authorities. The VAB’s one and only function  is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.

The Florida Department of Revenue has updated the Uniform Policies and Procedures Manual for Value Adjustment Boards. The revised version is available on the Department’s Value Adjustment Board webpage at

Florida Value Adjustment Boards are governed by the Florida Statutes and the Florida Administrative Code (FAC). 
Florida Value Adjustment Boards are required to follow the Uniform Rules contained in the Florida Administrative Code.

2020 Rules & Proceedures – Revised October 1, 2020