Value Adjustment Board
What is the Value Adjustment Board (VAB)?
The VAB was created by State law to provide citizens a forum to address complaints regarding the following: The Property Appraiser’s assessment of property, The Property Appraiser’s denial of an exemption or classification or the Tax Collector’s denial of a tax deferral.
How do I submit a petition?
Download and complete a 'Petition to the Value Adjustment Board - Request for Hearing' (DR-486). This form can be found on the Florida Department of Revenue website. We accept original petitions by mail or in person delivery. Please send them to the following address:
304 NW 2nd Street
Okeechobee, Florida 34972
Clerk to the Board, Room 222
What is the deadline for filing a petition?
Deadline to file a VAB petition is September 17, 2024. Our office closes at 5:00 pm.
What is the fee for filing a petition?
The fee for filing a Petition to the Value Adjustment Board is $15.00 for each separate parcel. If filing joint petitions for parcels which are similar in accordance with FS 194.013(e)(f), and (g), the VAB charges $5.00 per parcel (with a minimum total fee of $15.00). Payments can be made in cash, check, money order or credit card. Please make checks payable to "Okeechobee Clerk of Court".
What if I want to file joint petitions for parcels that are similar to each other?
Joint petitions must be similar in accordance with FS 194.013(e)(f), and (g). They can all be included on one DR-486. The petitioner must also submit a DR-486MU which requires approval from the Okeechobee County Property Appraiser. Once the petition receives approval from the Property Appraiser, the petitions can be filed jointly. The fee is $5.00 per parcel (with a minimum total fee of $15.00).
What happens after I file a petition?
After the filing deadline, the VAB clerk will schedule a hearing for each petition filed. You will be notified of the date, time and location of your hearing by US Postal Service or, email if you designated this as your choice, at least 25 days prior to the schedule hearing date. VAB hearings generally begin in mid October and continue until all petitions have been considered. Florida Statute 194.032(2)
May I reschedule my hearing?
Pursuant to Florida Statute 194.032(2), you are permitted to reschedule your hearing date a single time by submitting a written request to reschedule to the VAB Clerk no less than five (5) calendar days before the originally scheduled date of your hearing. If you mail in the written request, you must ensure the written request is received by the VAB clerk to meet the 5 day deadline.
How many copies of evidence do I bring to my hearing?
The minimum required is two copies. You have the option to bring an additional five (seven total) to provide individual copies to the Value Adjustment Board members.
What can I do if I disagree with a decision of the VAB?
You may file an action in Circuit Court within 60 days from the date of the final certification of the VAB. (Florida Statute 194.171)