Value Adjustment Board

The Clerk’s Office is the clerk to the Value Adjustment Board (VAB) and is responsible for assisting the VAB in an organizational manner, assisting petitioners of the VAB, recording, documenting and reporting the activity of the VAB in their meetings and maintaining the minutes of these meetings in accordance with Section 194, Florida Statutes. The Florida Department of Revenue proscribes the rules and forms for the VAB and more information can be found at https://floridarevenue.com/property/Pages/VAB.aspx.

“There is hereby created a Value Adjustment Board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district.” – Chapter 194.015, Florida Statutes

Education and Resources

Section 194.011(5)(b), Florida Statues, states: “The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerk of circuit courts.”

The Florida Department of Revenue (Department) has developed this uniform policies and procedures manual as prescribed by statute and other resources the public may find helpful. Click on the links below for more information.

Frequently Asked Questions

Is there a Fee to File a Petition?

There is a $15.00 non-refundable filing fee to file a petition with the Value Adjustment Board. Petitions sent without the appropriate filing fees are deemed incomplete and cannot be processed unless the Clerk to the Value Adjustment Board receives the fee.

Petitioners filing a single joint petition containing multiple parcels or TPP accounts must first submit, to the Wakulla County Property Appraiser’s Office, a Florida Department of Revenue form DR-486MU, listing the contiguous parcels or similar accounts. The Property Appraiser’s Office must first approve the parcels or accounts as contiguous or like and similar in nature before the petition can be filed. The cost to file this type of petition is $15.00 + $5.00 each additional parcel or account after the first.

FILING FEES PERTAINING TO THE DENIAL OF HOMESTEAD EXEMPTION OR HOMESTEAD TAX DEFERRAL
Persons filing a petition due to the denial, by the Property Appraiser or the Tax Collector, of a timely filed application for homestead exemption or a timely filed application for homestead tax deferral, are not subject to a filing fee. However, if the application was filed after the March 1st deadline and was denied, the $15.00 petition filing fee would apply.

Payment can be in the form of cash, check, cashier’s check or money order made payable to the Clerk of the Value Adjustment Board.

How Do I File My Petition?

You may file your petition with the Clerk of the Value Adjustment Board in person or through the mail. The Clerk of the Value Adjustment Board is located at the Wakulla County Clerk of Court located at 3056 Crawfordville Highway, Crawfordville, FL 32327.

When Is My Petition Due?

All petitions must be received by the Clerk of the Value Adjustment Board by the end of the business day on the deadline date provided on your trim notice. Petitions postmarked on and received after the deadline will be considered late. Refer to 12d-9.015(11) for late filing procedure.

Contacting the Value Adjustment Board

Deputy Clerk to the VAB
Kelly Sessor
Phone: (850) 926-0344
Fax: (850) 926-0938
3056 Crawfordville Highway
Crawfordville, FL 32327
ksessor@wakullaclerk.com