Jeffrey R. Smith, CPA, CGMA, CGFO
Clerk of Circuit Court & Comptroller
Indian River County
2000 16th Avenue
Vero Beach, Florida 32960
Phone: (772) 226-3100

Value Adjustment Board

The Value Adjustment Board (VAB) is an independent forum created by Florida Statute Chapter 194 to provide property owners with an opportunity to appeal their property value or denial of an exemption, classification, or tax deferral. The VAB consists of five members: two County Commissioners, one School Board member, and two citizen members. Indian River County uses Special Magistrates to conduct hearings and recommend decisions to the VAB. The VAB makes all final decisions. Special Magistrates are qualified to review property valuation and denial of exemptions, classifications, and deferrals.

The VAB consists of two County Commissioners, one School Board member, one Board of County Commissioners appointed member and one School Board appointed member. Hearings are conducted by independent appraisers and attorneys who are hired by the VAB to sit as Special Magistrates to hear and make recommendations to the VAB concerning the petitions filed with the VAB. Special Magistrate qualifications are delineated in F.S.194.035 and F.A.C. 12D-9.010 through 12D-9.012.

Public Notices & Other Information

Filing a Petition with the Value Adjustment Board

Uniform Policies and Procedures Manual and Accompanying Documents

Meeting Notices, Minutes, and 2021 Hearing Calendar

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