The Value Adjustment Board (VAB) helps resolve disagreements between taxpayers and the Property Appraiser. In August, taxpayers receive a Truth in Millage (TRIM) notice showing their property’s assessed and market values. If a taxpayer disagrees with these values or their property’s classification or exemption status, they can file a petition with the VAB.

The Clerk of the Circuit Court and County Comptroller office manages the VAB process. Clerks assigned to the Minutes and Records Division handle petitions, schedule and coordinate hearings, and maintain records.

The VAB operates independently from the Property Appraiser and the Tax Collector. It includes two county commissioners, one school board member, and two citizen members who hire Special Magistrates to resolve disputes in public hearings.

At a VAB hearing on value, the special magistrate will determine if the assessment complies with applicable law and professionally accepted appraisal practices. This determination is based on evidence produced by the Property Appraiser. The special magistrate will also determine if the market value exceeds just value (or is less than just value, if applicable) based on evidence produced by the petitioner. At a VAB hearing involving denial of a classification or exemption, or involving portability transfer, the special magistrate will determine if the petitioner is entitled to the classification, exemption, or portability transfer requested by the petitioner based on evidence produced by the petitioner.

Taxpayers can take legal action in circuit court at any point during this process.