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.

The Clerk of the Circuit and County Courts is the Clerk of the Value Adjustment Board (VAB). The VAB considers and renders a decision on all Special Magistrate recommendations regarding appeals of property assessed values, classifications and exemptions.

The Value Adjustment Board (VAB) is an independent board created by Florida Statute Chapter 194 to accept and process petitions contesting: Real property and tangible assessments by the Property Appraiser’s Office; Exemption and classification validity; Late filed petition good cause justification for filing late.

The Value Adjustment Board (VAB) is established under Florida Statutes, Chapter 194.015, to handle property tax disputes. The VAB is composed of two County Commissioners, one citizen who owns residential property in the County (appointed by the Board of County Commissioners), one School Board member, and one citizen who owns a business on ...

The value adjustment board (VAB) is an independent forum for property owners to appeal their property value or a denial of an exemp on, classifica on, or tax deferral. Each county has a value adjustment board. The VAB has five members: two from the county’s board of commissioners, one from the county’s school board, and two ci zens.

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern the VAB process. You are encouraged to thoroughly read the FDOR Rules and all notices sent to you by the Clerk to the VAB.

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations.

The VAB office address for hand-delivered or mailed petitions is: 117 West Duval Street, Suite 430, Jacksonville, FL 32202. Please contact VAB staff with any questions at (904) 255-5124. Important: The deadline for filing 2024 VAB petitions will be provided on the bottom right hand corner of the TRIM notice from the Property Appraiser’s Office.

File a petition with the Value Adjustment Board to dispute the value assessment, classification or exemption status of your property in Palm Beach County

The Value Adjustment Board (the "VAB") is an independent governmental board created by Florida Statutes. The VAB provides an independent forum for property owners to appeal their property value or denial of an exemption, classification or tax deferral.