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Value Adjustment Board

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 Greg Godwin, Clerk by phone at 386-792-1288, Email, or by mailing to: 
Clerk of the Circuit Court- VAB
207 NE 1st Street, Room 106, Jasper, Florida 32052

Value Adjustment Board Petition Filing Requirements
All VAB petitions filed with the VAB Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature, and must be accompanied by the appropriate filing fee (see Filing Fees below). Copies or faxed petitions will not be accepted.

Mail or deliver to:
Hamilton County Clerk of Circuit Court
207 NE 1st Street
Room 106
Jasper, Florida  32052

The return of an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Attorney for review. A hearing will not be scheduled unless the VAB Attorney finds there is “good cause” for the late filing. Petitions postmarked by the deadline dates, but received after those dates, are considered late. Petitions are not to be returned to the Property Appraiser’s Office.

You are encouraged to contact the Property Appraiser’s Office to discuss your issue prior to filing a petition. 

Rules of Procedure
VAB Uniform Policies & Procedures Manual (for Value Adjustment Boards)
Florida Department of Revenue-Value Adjustment Board Website

Filing Fee
There is a $15.00 filing fee to file a petition to the Value Adjustment Board. The petition cannot be processed unless the Clerk to the Value Adjustment Board receives the filing 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 petition containing multiple contiguous parcels must first submit, to the Hamilton County Property Appraiser’s Office, a Florida Department of Revenue form, DR-486MU  (https://floridarevenue.com/property/Documents/dr486mu.pdf), listing the contiguous parcels. The Property Appraiser’s Office must approve the parcels as contiguous before the petition can be filed.

The cost to file this type of petition is $15.00 + $5.00 for 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 Hamilton County Clerk of the Value Adjustment Board and sent to:

Hamilton County Clerk of Circuit Court
207 NE 1st Street
Room 106
Jasper, Florida  32052

On-Line Forms
Form DR-486 Petition to Value Adjustment Board Request of Hearing (https://floridarevenue.com/property/Documents/dr486.pdf)
Form DR-486 PORT Portability Petition (https://floridarevenue.com/property/Documents/dr486port.pdf)
Form DR-485 WI Petition to Withdrawal (https://floridarevenue.com/property/Documents/dr485wi.pdf)

Related Websites
Florida Department of Revenue  (https://floridarevenue.com/pages/default.aspx)

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