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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
PO Box 758
Palatka, Florida 32178
[email protected]

Street Address:
Building 1-F
107 North 6th Street
Palatka, Florida 32177

Value Adjustment Board Members (2023)

  • Larry Harvey, County Commissioner (District 4)
  • Leota Wilkinson, County Commissioner (District 2)
  • Phil Leary, School District Member (District 5)
  • Julie Masters, BOCC Citizen Appointee
  • Jud Nuefeld, PCSD Citizen Appointee

Important Dates

  • VAB Organizational Meeting: August 15, 2023 at 9:00 a.m.
  • VAB Petition Filing Deadline: September 12, 2023 
  • VAB Hearing Date: October 13, 2023 at 9:00 a.m.-CANCELLED
  • VAB Alternate Hearing Date: November 22, 2023 at 9:00 a.m.-CANCELLED
  • VAB Hearing Date: December 11, 2023 at 10:00 a.m.

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


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