Value Adjustment Board

IMPORTANT!!! PLEASE NOTE THAT PETITIONS MUST BE RECEIVED IN THE CLERK’S OFFICE BY SEPTEMBER 9th, 2014, THE PETITION FILING DEADLINE, TO BE CONSIDERED TIMELY FILED. THE PETITION(S) CANNOT BE POST MARKED, ON THE ABOVE DATE, THEY HAVE TO BE IN THE OFFICE. THE ADDRESS TO SEND PETITIONS TO IS BAY COUNTY VALUE ADJUSTMENT BOARD 300 EAST 4TH STREET, ROOM 101, PANAMA CITY, FL 32401. IF YOU HAVE ANY QUESTIONS PLEASE CONTACT US AT (850) 767-3314 OR VAB@BAYCOCLERK.COM

F.S. 194.015 Value Adjustment Board

“There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district.”

Education

Section 194.011(5)(b), Florida Statues, states:
“(b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerk of circuit courts.”
The Florida Department of Revenue (Department) has developed this uniform policies and procedures manual as prescribed by statute. This manual contains the recently adopted rules titled: REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARING BEFORE VALUE ADJUSTMENT BOARDS.
The Florida Statutes pertaining to the Value Adjustment Board and its processes are available at the Bay County Public Library and online at Florida Statues Online. Suggested statute references are Chapters 193, 194, and 196. In addition, Chapter 12D-10 of The Florida Administrative Code can be found online at Florida Rules Online. Additional VAB information, proposed changes and forms can be obtained at the Department of Revenue’s website, Department of Revenue Online. To access the Sunshine and Public Records Law click here for the Government-in-the-Sunshine Manual.

Fee to File a Petition

There is a $15.00 non-refundable filing fee to file a petition with the Value Adjustment Board. Petitions sent without the appropriate filing fees are deemed incomplete and cannot be processed unless the Clerk to the Value Adjustment Board receives the fee.

Persons filing a petition due to the denial, by the Property Appraiser or the Tax Collector, of a timely filed application for homestead exemption or a timely filed application for homestead tax deferral, are not subject to a filing fee. However, if the application was filed after the March 1st deadline and was denied, the $15.00 petition filing fee would apply.

Petitioners filing a single joint petition containing multiple parcels must first submit, to the Bay County Property Appraiser’s Office, a Florida Department of Revenue form DR-486MU, listing the contiguous parcels. The Property Appraiser’s Office must first approve the parcels as contiguous or like and similar in nature before the petition can be filed. The cost to file this type of petition is $15.00 + $5.00 each additional parcel after the first. You will file your petition with the Clerk’s Office. Payment can be in the form of cash, check, cashier’s check or money order made payable to the Clerk of the Value Adjustment Board and sent to 300 East 4th Street, Room 101, Panama City, FL 32401.

To file a petition online and pay with a credit card, click on the link below. Credit cards are subject to a 3.5% non-refundable processing fee. Note: Single joint petitions containing multiple parcels must be filed in person, by mail or via txt. file and accompanied by a letter of approval from the Property Appraiser’s Office. For more information on how to submit petitions via a txt. file, contact the Clerk of the VAB. Contact information is at the bottom of this page.

File a new petition or check the status of a petition

Forms and Downloads

 

Notices

Forms

Information

Uniform Policies, Procedures, Reference Materials and Other Legal Resources
Source: Department of Revenue Property Tax Oversight
Taxpayer Resources and Information
Source: Department of Revenue Property Tax Oversight
Department of Revenue Approved Forms
Source: Department of Revenue Property Tax Oversight

 

View VAB Minutes

Contacting the Value Adjustment Board

Clerk to the VAB
Phone : (850) 767-3314
Fax : (850) 747-5199
300 East 4th Street, Room 101
P.O. Box 2269
Panama City, FL 32402-2269
Email Value Adjustment Board