Value Adjustment Board

Role of the VAB

The Clerk of the County and Circuit Courts is the Clerk to the Value Adjustment Board.

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.

Florida Value Adjustment Boards are governed by the Florida Statutes and the Florida Administrative Code (FAC). Florida Value Adjustment Boards are required to follow the Uniform Rules contained in the Florida Administrative Code.

Submitting Comments & Petitions

General Comments & Questions

For questions, contact James M. Swisher, Jr., Clerk of Circuit Court & Comptroller by phone at (386) 758-1342, or by mail at:

Clerk of the Circuit Court – Clerk to VAB
173 NE Hernando Avenue,
P.O. Box 2069,
Lake City, FL 32056

Petitions

The mailing address for petitions is:

James M. Swisher, Jr. – Clerk to VAB
173 NE Hernando Avenue, Room #225
Lake City, FL 32055