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

NOTICE OF PUBLIC MEETING

NOTICE IS HEREBY GIVEN, pursuant to Florida Statutes 196.194, that Special Magistrates for the Value Adjustment Board (VAB) for Okaloosa County, Florida, will commence hearings on October 23-24, 2024, at 9:00 a.m., or as soon thereafter. Good Cause Hearings will commence on December 5, 2024, at 9:00 a.m.  Said hearings will be held at the Crestview Courthouse, Suite 112, 101 E James Lee Blvd., Crestview, FL, 32536.

The purpose is to hear and make recommendations to the Value Adjustment Board for any adjustments to the tax rolls, petitions relating to assessments, complaints relating to exemption denials, appeals from exemptions denied, appeals concerning ad valorem tax deferrals and classifications. The Special Magistrate is also scheduled to hear appeals seeking review and adjustment of the Market or Classified Use Value of real property and/or tangible personal property and any late-filed tax exemptions or Agricultural classifications.

The public is invited to attend. If a person decides to appeal any decision made by the Board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.

Okaloosa County adheres to the American Disabilities Act and will make reasonable modifications for access to these hearings upon request. For inquiries, please call 689-5000, extension 3437 or email [email protected]. For Hearing Impaired, dial 1-800-955-8771 (TDD), and 1-800-955-8770 (Voice). Requests must be made at least 72 hours in advance of the hearing to provide the requested service.

 

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.

Hearings

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.
Crestview, FL 32536
Email: [email protected]
Phone: 850-689-5000, ext. 3437