Value Adjustment Board

Notice: VAB Hearings will be held on November 2nd and 3rd 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

Department of Revenue’s Rules for Value Adjustment Boards on the internet at:

* Rule Chapter 12D-9, F.A.C., at:  https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12-9
*Rule Chapter 12D-10, F.A.C., at: https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-10
*Rule Chapter 12D-16, F.A.C., at: https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-16

Department of Revenue’s Forms for Value Adjustment Boards on the internet at: http://floridarevenue.com/property/Pages/VAB.aspx

Value Adjustment Board Bulletins from the Department of Revenue on the internet at:
https://floridarevenue.com/property/pages/vab.aspx

Department of Revenue’s
Value Adjustment Board Process Calendar on the internet at: http://floridarevenue.com/property/Documents/pt902020.pdf

Government-in-the-Sunshine Manual on the internet at: http://www.myfloridalegal.com/sun.nsf/sunmanual

Recent Attorney General Opinions Relating to the Value Adjustment Board Process on the internet at:
https://revenuelaw.floridarevenue.com/Pages/Home.aspx

Florida Statutes on the internet at:
https://www.flsenate.gov/Laws/Statutes

Attorney General Opinions on the internet at: http://myfloridalegal.com/ago.nsf/Opinions

NOTE: Other links to relevant information are contained in the other training modules

You Are Now Leaving Our Website

Links to external, or third-party websites, are provided solely for visitors’ convenience. Following links to other sites is done so at your own risk and the owners of this website accept no liability for any linked sites or their content. Any link from our site to an external website does not imply that we endorse or accept any responsibility for its use. It is important for users to take necessary precautions, especially to ensure appropriate safety from viruses, worms, trojans, and other potentially destructive items. Users should review the privacy policies of external websites and other terms of use to learn more about what, why, and how they collect and use any personally identifiable information.