The Value Adjustment Board (VAB) serves as the decision-making authority when there is a disagreement between the property owner and Okaloosa County Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled hearings are handled by the VAB to settle any disputes. The Okaloosa County Clerk of Courts serves as the Clerk to the VAB.
Value Adjustment Board (VAB) Appeals Process
Florida Statutes outline the appeal process for taxpayers objecting to:
- market values established by the Property Appraiser
- denial of homestead exemption, agricultural classification or other ad valorem tax exemption by the Property Appraiser
- qualified exemptions or classifications which were not filed by the statutory deadline
- The statutory deadline to file an appeal for denial of exemptions or classifications is thirty (30) days following the mailing of the denial notice by the Property Appraiser.
The statutory deadline to file an appeal for an exemption or classification application not filed in a timely manner and for market values is twenty-five (25) days following the mailing of the Truth in Millage (TRIM) notice.
This appeal process requires submission of a completed petition accompanied by a non-refundable filing fee of $15.00 per petition. The completed petition and appropriate filing fee must be submitted to the Clerk of Circuit Court VAB Clerk no later than 5 p.m. of the deadline prescribed by Statutes. Checks to cover the filing fees should be made payable to the Okaloosa County Board of County Commissioners.
Petitions should be mailed/delivered to:Okaloosa County Clerk of Circuit Court and Comptroller
Attn: Clerk2BCC, VAB Clerk
302 North Wilson Street, Room 204
Crestview, FL 32536
Once petitions are properly submitted, a hearing will be scheduled before a Special Magistrate. At the conclusion of the hearings, the Special Magistrates’ recommendations will be reviewed by the Value Adjustment Board.
The following information is presented in compliance with Section 194.011(5)(b), Florida Statutes, which states:
The Uniform Policies and Procedures Manual and accompanying documents as described below are available on the Department’s (Florida Department of Revenue) website at the following address:
- Uniform Policies and Procedures Manual
- Other Legal Resources, including Statutory Criteria
- Reference Materials, including Guidelines
Okaloosa County Local VAB procedures:
- Accept charges deemed appropriate by Clerk of Court for copies of documents and duplicating audio of meeting.
- Confirm petitions are to be submitted in person, by U.S. Mail or other mail delivery agency. Fax copies and email copies of petitions are not acceptable.
- Authorization for Clerk’s Office to make decision on Good Cause with consultation of the VAB Attorney.
- Authorize Clerk to give Good Cause petitioner seven (7) calendar days to submit evidence of good cause.
- Authorize rescheduling of petitions to those days approved by the VAB when Special Magistrate will be available.
- Telephone hearings are not allowed unless petitioner submits evidence-based Good Cause for being unable to be present on any of the days set aside for hearings.
- The Okaloosa County Value Adjustment Board currently has no legal authority to enjoin the Property Appraiser from recording a tax lien against the taxpayer’s homestead property or to order the Property Appraiser to remove a recorded tax lien. A revocation of (as opposed to a denial of current year) homestead exemption and the imposition of a tax lien by the Property Appraiser is not currently subject to the Value Adjustment Board review. However, the Circuit Court does have original jurisdiction over these matters.