Value Adjustment Board

Notice: VAB Hearings will be held on November 4th and 5th beginning at 9:00 a.m. in the Columbia County School Board Complex Auditorium located at  372 West Duval Street, Lake City, FL 32055

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 James M. Swisher, Jr., Clerk of Circuit Court & Comptroller by phone at 386-758-1342, Email, or by mailing to: 
Clerk of the Circuit Court- Clerk to VAB
P.O. Box 2069, Lake City, FL 32056

Florida Department of Revenue – VAB Website

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