F.S. 194.015 Value Adjustment Board
"There is herby 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."
IMPORTANT & NEW IN 2010
Section 194.011(5)(b), Florida Statues, states:
“(b) 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. This manual contains the recently adopted rules titled: REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARING BEFORE VALUE ADJUSTMENT BOARDS.
EDUCATION
The Florida Statutes pertaining to the Value Adjustment Board and it's processes are available at the Bay County Public Library and online at Florida Statues Online.
Suggested statute references are Chapters 193, 194, and 196. In addition, Chapter 12D-10 of The Florida Administrative Code can be found online at Florida Rules Online. Additional VAB information, proposed changes and forms can be obatined at the Department of Revenue's website, Department of Revenue Online. To access the Sunshine and Public Records Law click here for the Government-in-the-Sunshine Manual.
|
2010 Value Adjustment Board Information |
|
|
|
| 2010 Bay County VAB Information Booklet |
View |
|
|
| VAB Contact Information |
View |
| State of Florida Uniform Polices & Procedures Manual for Value Adjustment Boards |
View |
|
|
| State of Florida Other Legal Resources Including Statutory Criteria |
View |
| State of Florida Reference Materials Including Guidelines |
View |
| Property Tax System |
View |
| Taxpayer Bill of Rights |
View |
|
DEPARTMENT OF REVENUE APPROVED
VALUE ADJUSTMENT BOARD FORMS |
|
Note: There is a $15.00 filing fee to file a petition the Value Adjustment Board. The petition cannot be processed unless the Clerk to the Value Adjustment Board receives the filing fee. 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. Petitioners filing a petition containing multiple contiguous parcels must first submit, to the Bay County Property Appraiser’s Office, a Florida Department of Revenue form DR-486MU, listing the contiguous parcels. The Property Appraiser’s Office must approve the parcels as contiguous before the petition can be filed. The cost to file this type of petition is $15.00 + $5.00 each additional parcel after the first. You will file your petition with the Clerk’s Office. 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 and sent to Clerk of the Value Adjustment Board Attn: Room 101 300 East 4th Street Panama City, FL 32401.
NOTICES
Tentative 2010 VAB Schedule
2010 Potential Special Magistrates, Tentative Hearing Dates and Designated Holidays
2010 Specific Special Magistrate Hearings
VAB Meetings
| Contacting the Value Adjustment Board |
| DeAnna Lockamy - Value Adjustment Board Clerk |
| Phone :(850) 767-3314 |
FAX : (850) 747-5199 |
| 300 East 4th Street P.O. Box 2269 |
| Panama City, FL 32402-2269 |
| Room 101 |
| Email Value Adjustment Board |
*Please update your Adobe Acrobat Reader software from the link below to ensure compatibility with our files and to provide accurate results when printing.
Adobe Portable Document Format (PDF) Assistance:
|
| Adobe Acrobat Reader is free software that lets you view and print Adobe Portable Document Format (PDF) files. You must have Adobe Acrobat Reader installed on your computer to view the files above. |
|
click here to download Adobe Acrobat Reader for Free |
|
