Value Adjustment Board
The Clerk of Circuit Court and Comptroller 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.
For questions, contact the Clerk of Circuit Court and Comptroller by phone at 386-326-7670, Email at [email protected], or by mailing to:
Clerk of Circuit Court and Comptroller – VAB
The return of an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Attorney for review. A hearing will not be scheduled unless the VAB Attorney finds there is “good cause” for the late filing. Petitions postmarked by the deadline dates, but received after those dates, are considered late. Petitions are not to be returned to the Property Appraiser’s Office.
You are encouraged to contact the Property Appraiser’s Office to discuss your issue prior to filing a petition.
Documents and Forms