Value Adjustment Board

Notice: The deadline to file VAB Petitions is Sept. 8, 2023. VAB Hearings will be held on Nov. 16th and Nov. 17th beginning at 9:00 a.m. in the Columbia County School Board Complex Auditorium located at 372 W Duval Street, Lake City FL 32055

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.

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.

For questions, contact James M. Swisher, Jr., Clerk of Circuit Court & Comptroller by phone at 386-758-1342, Email, or by mailing to: 
Clerk of the Circuit Court- Clerk to VAB
173 NE Hernando Avenue
P.O. Box 2069, Lake City, FL 32056

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

Department of Revenue’s Rules for Value Adjustment Boards on the internet at:

* Rule Chapter 12D-9, F.A.C., at:
*Rule Chapter 12D-10, F.A.C., at:
*Rule Chapter 12D-16, F.A.C., at:

Department of Revenue’s Forms for Value Adjustment Boards on the internet at:

Value Adjustment Board Bulletins from the Department of Revenue on the internet at:

Department of Revenue’s
Value Adjustment Board Process Calendar on the internet at:

Government-in-the-Sunshine Manual on the internet at:

Recent Attorney General Opinions Relating to the Value Adjustment Board Process on the internet at:

Florida Statutes on the internet at:

Attorney General Opinions on the internet at:

NOTE: Other links to relevant information are contained in the other training modules