Value Adjustment Board
Overview
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.
Members
- 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
myVAB
VAB Petitions may be filed online at the Clerk's VAB portal.
- Instructions for Filing a Petition
- Petition Requirements
- Hearing Location
- Important Information About Required Payments
- VAB Policies, Procedures and Rules
NOTE: FOR THE 2023 TAX YEAR -
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
OR
- Clerk of the Circuit Court
Value Adjustment Board
100 SE Ocean Boulevard
Stuart, Florida 34994
Florida law requires that all taxpayer petitions filed with the Clerk to the Value Adjustment Board appealing determinations of the Property Appraiser be sworn to by the Petitioner (if using form DR486) and accompanied by the appropriate filing fee.
A petition filed, as to valuation issues, may be filed at any time during the taxable year, on or before the 25th day, following the mailing of the assessment (TRIM) notice by the Property Appraiser's Office. A petition filed as to denial of an exemption, an agricultural or high water recharge, classification application, an application as to historic property used for commercial or certain non-profit purposes, or a deferral must be filed any time during the taxable year on or before the 30th day following the mailing of notice by the Property Appraiser making such determination.
Incomplete Petitions and/or petitions that are not accompanied by the $15.00 filing fee at the time of filing, shall be deemed invalid and returned to the petitioner with appropriate filing instructions. (Florida Statutes Section 194.013(3)) The return of a petition improperly filed shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline will only be considered if good cause is shown for the late filing.
The last day to file a petition for value issues is 25 days from the mailing of the TRIM notices.
Due to COVID-19, hearings may be conducted remotely using the Zoom platform.
When scheduled, physical hearings will take place at the Martin County Courthouse located at:
100 SE Ocean Boulevard, Stuart, FL 34994
The public is invited to attend.
For specific information regarding petition numbers and hearing dates, please call 772-288-5593 or email the VAB Clerk.
IMPORTANT INFORMATION ABOUT REQUIRED PAYMENTS BEFORE THE TAX DELINQUENCY DATE TO AVOID DENIAL OF YOUR PETITION
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.):
For properties that have a Value Adjustment Board petition, State law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.
Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.
Value Appeals
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:
- All of the non-ad valorem assessments, and
- A partial payment of at least 75 percent of the ad valorem taxes,
- Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:
- All of the non-ad valorem assessments, and
- The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
- Less applicable discounts under s. 197.162, F.S.
The links below contain information about the value adjustment board process, rule development, training, forms, public and county comments, and other related documents.
- Florida Department of Revenue, VAB Information
- Taxpayer Guide on Petitions to the Value Adjustment Board (PDF)
- Florida Statute Chapter 194
- Florida Department of Revenue, VAB Uniform Policies and Procedures Manual (PDF)
- Florida Department of Revenue VAB Rule 12D-9
- Florida Department of Revenue VAB Rule 12D-10