Value Adjustment Board


The Value Adjustment Board (VAB) is an independent board created by Florida Statute Chapter 194 to accept and process petitions contesting:

  • Real property and tangible assessments by the Property Appraiser's Office
  • Exemption and classification validity
  • Late filed petition good cause justification for filing late

The Value Adjustment Board (VAB) consists of two members of the Board of County Commissioners, one member of the County School Board, and two Citizen Members. The VAB appoints Special Magistrates to conduct hearings on petitions filed with the VAB. The Clerk of the Circuit Court and Comptroller serves as the Clerk to the Value Adjustment Board.


  • Doug Smith, Chair, Board of County Commissioners
  • Michael DiTerlizzi, Member, Martin County School Board
  • Sarah Heard, Member, Board of County Commissioners
  • Darryl Baker, Citizen Appointee, Martin County School Board
  • Diane Castellucci, Citizen Appointee, Board of County Commissioners

Agendas, Notices & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas, Notices and Minutes


VAB Petitions may be filed online at the Clerk's VAB portal.

  1. Instructions for Filing a Petition
  2. Petition Requirements
  3. Hearing Location
  4. Important Information About Required Payments
  5. VAB Policies, Procedures and Rules


The last day to file a petition for value issues is 25 days from the mailing of the TRIM notices.

Petitions are available at the Property Appraiser's Office, 3473 SE Willoughby Blvd., Suite 101, Stuart, Florida, or the Martin County Clerk of Circuit Court and Comptroller Office, Recording Division, 1st floor of the Constitutional Office Building, located at 100 Southeast Ocean Boulevard, Stuart, Florida. Petitions may be filed online through the Clerk’s VAB portal. Online petition filing fees shall be paid via credit card. A 3.5% non-refundable credit card processing fee is automatically applied.

Petitions are also available online using the PDF forms on this website. Upon completion, you must file your petition, and a $15.00 filing fee with the Clerk's Office, Recording Division. Petitions, together with filing fees payable to the Clerk of the Circuit Court, can be filed via mail or hand delivered to:

  • Clerk of the Circuit Court
    Value Adjustment Board
    P.O. Box 9016
    Stuart, Florida 34995


  • Clerk of the Circuit Court
    Value Adjustment Board
    100 SE Ocean Boulevard
    Stuart, Florida 34994