Value Adjustment Board

Value Adjustment BoardHearingsRelated Links

Important Information

The Value Adjustment Board (VAB) is a forum to address disagreements between the taxpayer and Property Appraiser concerning property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. The Okaloosa County Clerk of Court and Comptroller as the Clerk to the VAB which is comprised of one County Commissioner; two School Board members; a County Commission appointed Citizen member who is a homesteaded property owner living in Okaloosa County; and a School Board appointed Citizen member who owns a business occupying commercial space located within Okaloosa County

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Filing a Petition

Florida Department of Revenue (DOR) form, DR 486, should be used to file a petition.

Petitions must be filed with the VAB Clerk within 25 days of the Truth in Millage (TRIM) notice mailing by the Property Appraiser. 

Petitions must be accompanied with a nonrefundable $15 filing fee. Checks should be made payable to Okaloosa County Board of County Commissioners.


At least 25 days prior to your hearing, the VAB Clerk will provide a hearing notice with date, time, and location of your hearing.

All hearings are quasi-judicial. The Value Adjustment Board appoints special magistrate attorneys and real estate appraisers to conduct its hearings.

Value Adjustment Board
Attn: VAB Clerk
Clerk of Circuit Court & Comptroller
Okaloosa County, Florida
101 East James Lee Blvd., Room 282
Crestview, FL 32536
Email: [email protected]
Phone: 850-689-5000, ext. 3412/3432