The Value Adjustment Board (VAB) helps resolve disagreements regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control 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’s 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. The VAB appoints special magistrates who conduct hearings and make recommendations to the VAB.
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.
The Value Adjustment Board will begin accepting online petitions on August 16, 2025. Petitions can be filed online through September 10, 2025, the petition filing deadline date.
For petition filing assistance outside the dates stated above, please call (904) 819-3600.
Click here for the VAB Filing Fee Resolution.
VAB Schedule
VAB Agenda – No meetings scheduled at this time.
Q: When is the deadline to file a value adjustment board petition?
A: Petitions appealing the denial of an exemption or classification should be filed within 30 days of the date of the denial notice sent by the Property Appraiser’s Office.
Petitions related to valuation issues should be filed within 25 days of the mailing of the Truth in Millage (TRIM) Notice by the Property Appraiser.
Q: Can I file a petition after the filing deadline?
A: Yes, but a written statement of good cause for filing late must be submitted with the petition. You will be notified whether or not your petition was accepted and will be set for hearing.
Q: When do I receive my VAB hearing notice?
A: Petitioners will be notified of the date, time, and location of their hearing by the correspondence method selected on their petition, at least 25 days before their hearing date.
Q: May I reschedule my hearing?
A: Hearings can be rescheduled a single time for good cause by submitting a written request to reschedule to the VAB Clerk.
Q: How do I request an Informal Conference with the Property Appraiser?
A: To request an informal conference, contact the Property Appraiser’s Office at (904) 827-5500.
Q: How do I contact the Property Appraiser’s Office?
A: The Property Appraiser’s Office is in the County Service Center building at 4030 Lewis Speedway St. Augustine, FL 32084. To reach the office by phone, call (904) 827-5500.
Q: How do I withdraw my petition if I no longer wish to proceed with my appeal?
A: Petitions can be withdrawn by written request via email or by completing Form DR-485WI, Withdrawal of Petition, and submitting it to the VAB clerk at sjcvab@stjohnsclerk.com.
Q: How do I submit evidence for the evidence exchange?
A: Evidence should be submitted to the Property Appraiser no later than 15 days before the hearing date. Requests to receive the Property Appraiser’s evidence in return should be made in writing at the time of evidence submission.
Contact the Property Appraiser’s Office for methods of submission. See section 12D-9.020, Florida Administrative Code, Exchange of Evidence, for information regarding the exchange of evidence between petitioners and property appraisers.
Q: Can I attend my hearing telephonically?
A: Requests for telephonic hearings can be submitted to the VAB clerk by email at sjcvab@stjohnsclerk.com.
Q: How will I be notified of the outcome of my hearing?
A: A copy of the special magistrate’s recommendation will be provided via email or U.S. mail. Written notification of the VAB’s final decision on the special magistrate’s recommendation will be mailed or emailed to you within 20 days of the final VAB meeting.
Q: If my taxes are due before the final decision on my VAB petition, should I pay my taxes?
A: All non-ad valorem assessments and a partial payment of at least 75% of ad valorem taxes, should be paid before becoming delinquent, regardless of your petition status, on valuation petitions.
All non-ad valorem assessments and the amount of the tax, which the taxpayer admits in good faith to owing, should be paid before becoming delinquent, regardless of your petition status, for exemption and classification petitions.
Q: What can I do if I disagree with the final decision of the VAB?
A: You may file an action in circuit court.
Procedure Manuals
The Uniform Rules of Procedure for Value Adjustment Boards (F.A.C. 12D-9 and 12D-10, and associated forms approved for use by VABs) can be found on the Florida Department of Revenue’s website at: www.floridarevenue.com/property/Pages/VAB.aspx
Under Florida Administrative Code Rules and Forms:
Rule Chapter 12D-9
Rule Chapter 12D-10
Rule 12D-16.002 (Index to VAB forms)
VAB Forms
Under Uniform Policies and Procedures Manual and Accompanying Documents:
Uniform Policies and Procedures Manual
Other Legal Resources Including Statutory Criteria
Reference Materials Including Guidelines
Open Government Laws
Information on Florida’s Government-In-The-Sunshine Law can be found at:
https://www.myfloridalegal.com/sites/default/files/2023-05/2023GovernmentInTheSunshineManual.pdf
Or at the Florida Commission on Ethic’s website at: www.ethics.state.fl.us by selecting the following link: Microsoft Word – 2023 Online Guide (state.fl.us)
Reference Information for Assessment Administration
FAC 12D-51: Guidelines and statutes applicable to assessments and assessment administration can be found at: https://www.flrules.org/default.asp, and www.leg.state.fl.us/statutes or at www.flsenate.gov/Statutes
12D-51 – Index; 12D-51.001 – Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines; 12D-51.002 – Standard Measures of Value: Tangible Personal Property Appraisal Guidelines; 12D-51.003 – Florida Real Property Appraisal Guidelines
F. S. 192-195 can be found at: www.leg.state.fl.us/statutes or at www.flsenate.gov/Statutes
St. Johns County Clerk of the Circuit Court and County Comptroller