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

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.


Pursuant to Section 286.011, Florida Statutes, notice is hereby given that the Organizational Meeting of the 2021 Value Adjustment Board (VAB) of Okaloosa County will convene at 9:00 a.m. on Thursday, August 26th, 2021, in the Okaloosa County  Administration Bldg., 1250 N. Eglin Parkway, Shalimar, FL 32579, 1st Floor Training Room.


The primary purpose of this meeting is to ratify the VAB’s private legal counsel, establish filing fees, hire/ratify Special Magistrates, and set the dates and location of hearings. 


If you have questions regarding this meeting, please call the Clerk to the Value Adjustment Board, Mary Carson, at 850-689-5000, extension 3412.


Okaloosa County adheres to the American Disabilities Act and will make reasonable modifications for access to these hearings upon request. Requests may be made to the County Commission office (850-689-5030 or 850-651-7105) and must be made at least 48 hours in advance of the hearing in order to provide the requested service.

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


All public records request should be directed to the designated Records Custodian, Don Allgood.

Don Allgood, D.C., RMO, RMLO, CPM
Office of the Clerk of Circuit Court and Comptroller
1940 Lewis Turner Blvd.
Fort Walton Beach, FL 32547