Stacie D. Harvey - Value Adjustment Board

Value Adjustment Board
2024 Organizational Meeting
09/24/2024 at 10:00am

2024 Hearings Begin
10/09/2024 at 10:00am

2024 Alternate Meeting
10/10/2024 at 10:00am

Petition Forms

Transfer Homestead Assessment Difference

Fees
Homestead Exemption Denial: $0
Late Homestead Exemption Denial: $15
All Other Single Filings: $15
Joint Filings: $5 per parcel ($15 minimum)

Resources
Florida Administrative Code

Contact
Clerk of the Circuit Court
Attn: VAB
339 E Macclenny Avenue
Macclenny, Florida 32063

Email: bakervab@bakercountyfl.org

Phone: 904.259.8113

PUBLIC MEETING NOTICE
VAB ORGANIZATIONAL MEETING
NOTICE IS HEREBY GIVEN PURSUANT TO
CHAPTER 194, FLORIDA STATUTE, THE VALUE ADJUSTMENT BOARD (VAB) FOR BAKER COUNTY, FLORIDA, SHALL MEET ON: TUESDAY, SEPTEMBER 24, 2024 AT 10:00 AM. FOR ITS ANNUAL ORGANIZATIONAL MEETING.

This meeting is open to the public and will be held at 55 North Third Street, Macclenny, Florida for the following purposes:

Appointment of VAB Attorney

Elections of VAB Chairperson and Vice Chairperson

Making contact information available to the public

Announce availability of Department rules and related documentation

Organizational operations

All other matters brought before the board Pursuant to S.286.0105, F.S. any person who anticipates that he or she will appeal a decision of the VAB should make sure a verbatim of the proceeding is made. Questions should be directed to the VAB Deputy Clerk (904)259-8113.

PUBLIC MEETING NOTICE

VALUE ADJUSTMENT BOARD HEARING
PUBLIC HEARINGS ON VALUE ADJUSTMENT PETITIONS WILL
BE WEDNESDAY, OCTOBER 9, 2024 BEGINNING AT 10:00 AM.

ANY VALUE ADJUSTMENT PETITION NOT HEARD ON TUESDAY OCTOBER 09, 2024 WILL BE HEARD ON THURSDAY, OCTOBER 10, 2024 BEGINNING AT 10:00 AM.

These hearings will be held in the County Commission Chambers at 55 North Third Street, Macclenny, Florida. All meetings are open to all interested parties. In an effort to enhance fairness the VAB Board will hear and act on tax payors requests for relief regarding the assessed values on their real and tangible personal property.
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT (TITLE II) In accordance with the requirements of Title II of the Americans with Disabilities Act of 1990 (ADA), the County of Baker will not discriminate against qualified individuals with disabilities in its services, programs, or activities. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service or activity of Baker County, should contact Sara Little at (904)259-3613 as soon as possible but no later than 5 business days before the scheduled event of meeting. This paragraph shall likewise apply to written requests by a physically handicapped person needing special accommodation to attend a public meeting in accordance with section 286.26, Florida Statutes. A copy of the County’s Notice under the Americans with Disabilities Act (Title II) can be requested from the Board of County Commissioners at the telephone number listed above.

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.

Value Adjustment Board consists of 2 members of the Board of County Commissioners, 2 citizens, and 1 member of the School Board.

How to File a Petition
Petitions contesting exemption or classification determinations can be filed as early as March 2^nd. All petitions, including value petitions, must be filed within 25 days of the mailing of the TRIM notices, making the filing deadline in mid-September.

Petitions must be received by the filing deadline. The filing date is the date the petition is received by the VAB Clerk, noted by the stamped clock-in date on the petition. FAC12D-9.015(10)(filing means received by clerk during open hours). Petitions mailed prior to the filing deadline, but not received in the Clerk's office until after the deadline are untimely. Attorney General Opinion 81-43.
The VAB may not extend the time for filing petitions but may consider a late-filed petition when "the petitioner has demonstrated good cause justifying consideration." FAC12D-9.015(11). Petitioners must attach to the petition, a statement of the reasons for the late filing and any documents supporting the statement.
The Board has designated the VAB Attorney to make good cause considerations on late-filed petitions. See FAC 12D-9.015(11). The VAB Attorney shall make a good-cause consideration using the criteria in the above Administrative Code and accept or deny each late-filed petition. For an accepted petition, the Clerk will schedule the late-filed petition and notify the petitioner. If the petition is denied, the petitioner will be notified by the Clerk.