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.

• VAB Board Members

Public Notices & Other Information

• Important VAB Dates
• 2024 Value Adjustment Board Hearings
• Important Notice about Payment of Taxes
• Value Adjustment Board Local Policies and Procedures

Filing a Petition with the Value Adjustment Board

• VAB Resolution 2024-1
• Taxpayer Guide on Petitions to the Value Adjustment Board
• Filing a Single Joint Petition for Contiguous and Multiple Parcels
• What is Evidence
• File a Petition Online

Uniform Policies and Procedures Manual and Accompanying Documents

• Uniform Policies and Procedures Manual
• VAB Policies, Procedures, and Rules
• Florida Department of Revenue Forms
• Government in the Sunshine

Meeting Notices, Minutes, and Tax Impact Notices

• VAB Minutes