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.
Petitions contesting exemption or classification determinations can be filed as early as March 2nd. 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.