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Value Adjustment Board

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The Clerk of the County and Circuit Courts 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.

Florida Value Adjustment Boards are governed by the Florida Statutes and the Florida Administrative Code (FAC).
Florida Value Adjustment Boards are required to follow the Uniform Rules contained in the Florida Administrative Code.

For questions, contact Linda Odom at by phone at 386-758-1041, Email, or by mailing to:
Clerk of the Circuit Court- VAB
P.O. Box 2069, Lake City, FL 32056

Uniform Policies and Procedure Manual and Accompanying Documents.

Value Adjustment Board

 Web Links

Florida Department of Revenue Website Link:

Value Adjustment Board Official Rules, Information, Forms & other Tax Issues

Links to Internet Resources:


Recent Attorney General Opinions Relating to the Value Adjustment Board


Attorney General Opinions:

Government-in-the-Sunshine Manual:

Value Adjustment Board Bulletins from the Department of Revenue:

Emergency Rules on Portability assessment difference transfers:

Value Adjustment Board forms:

Taxpayers Guide to Petitions to the Value Adjustment Board:

Florida Administrative Code (F.A.C.):

Chapter 12D-9, F.A.C              Rules 12D-51.002, F.A.C.

Chapter 12D-10, F.A.C.           Rules 12D-51.003, F.A.C.

Rules 12D-51.001, F.A.C

Florida Statues:

Chapter 192, F.S.         Chapter 194, F.S.

Chapter 193, F.S.         Chapter 195, F.S.