The Value Adjustment Board (VAB) was created by Florida Statutes and consists of two members of the Board of County Commissioners, one member of the School Board, and two private citizens. The Clerk to the Board of County Commissioners is also the Clerk to the Value Adjustment Board. Petitions may be filed with the VAB in appeal of decisions made by the Property Appraiser. Petition forms are filed with the the Clerk to the VAB, after which hearings are held by Special Magistrates appointed by the VAB and results forwarded to the petitioners. Deadline dates are determined by Florida Statutes.

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"Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing."