Value Adjustment Board Committee


Value Adjustment Board (VAB) meetings are held pursuant to F.S. 194.032.


The VAB is composed as follows:

  • 1 member of the School Board.
  • 2 citizen members, one of whom is appointed by the Board of County Commissioners and must own homestead property within the County, and one appointed by the School Board who must own a business occupying commercial space located within the school district.
  • 2 members of the Board of County Commissioners, one of whom is elected as Chairman.

Membership Terms

There is no specific term period for VAB members. Members may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons.


The VAB was established by the Board of County Commissioners as required by law to hear petitions relating to property value assessments, complaints relating to homestead exemptions, appeals from denied exemptions or disputes arising from exemptions granted, and appeals concerning ad valorem tax deferrals and classifications.