BOCC Services

Value Adjustment Board

Florida Statutes require that the Clerk of the Circuit Court act as Ex-Officio Clerk to the Board of County Commissioners. Board Records staff attends, digitally records, accepts and files paperwork related to various meetings, and produces and maintains minutes of the Board of County Commission, Charter Review Board, Planning Commission and Value Adjustment Board meetings.

Updated Uniform Policies and Procedures Manual



BOCC Services

As Clerk to the Board of County Commissioners, the Clerk serves as the custodian of the Board’s
records. Among other duties, the Clerk attends meetings of the Board and other committees, produces,
records, indexes, and distributes the official minutes of these meetings, maintains legal custody of the Official
County Seal, and provides citizens a forum through the Value Adjustment Board to address complaints when
they believe the Property Appraiser overvalued their property or improperly denied an exemption.
Contact Information:
VAB Clerk

 Value Adjustment Board for 2023:

Based on the Property Appraiser’s Office mailing out TRIM notices on August 17, 2023, the deadline to file timely petitions to the Value Adjustment Board for 2023 is as follows:

Filing by Mail: Must be received in the Clerk’s office no later than September 11, 2023 at 5:00 p.m.

Filing in Person: Must be received in the Clerk’s office no later then September 11, 2023 at 5:00 p.m.

Filing Online: Must be posted online no later than September 11, 2023 at midnight.


The Value Adjustment Board (“VAB”) was created to provide citizens a forum in which
to address complaints when they believe the Property Appraiser has overvalued or
undervalued their property, improperly denied an exemption or classification, or under
certain circumstances a change of ownership, a change of ownership or control, or a
qualifying improvement has occurred; disabled first responder discount; or that the Tax
Collector improperly denied a tax deferral. The VAB is an independent entity not
affiliated with the Property Appraiser or the Tax Collector. Citizens may also institute
legal action in circuit court.

The VAB consists of:

  • Two members of the Nassau County Board of County Commissioners (BOCC), one
    of whom shall be the elected Chairperson
  • A Nassau County School Board Member elected by the School Board
  • A BOCC Citizen Appointee who owns homestead property located in Nassau
  • A School Board Citizen Appointee who owns a business that occupies commercial
    space located within the school district of Nassau County.

The VAB Clerk, who is the Nassau County Clerk of Court or his designee, is responsible
for making petition forms available to the public, receiving and acknowledging
completed petitions, scheduling hearings and meetings, processing written requests for
rescheduling of hearings, communicating with Petitioners and the Property Appraiser,
making copies of rules and forms used in the VAB process available to the public,
preparing agendas and minutes for the VAB, attending VAB hearings and providing
assistance to the public, Board Members and Special Magistrates as necessary in the
performance of their duties.
Rev. 6/23/14
The VAB Clerk has implemented Pioneer Technology Group’s Axia Petition Wizard, an
online service which allows for convenient online filing of value petitions. The service
will be activated upon the Property Appraiser’s mailing of TRIM notices to taxpayers
which occurs in mid-August. Any questions may be directed to VAB or call 904-548-4660.

The primary role of the VAB Attorney shall be to advise the VAB on all aspects of the VAB review process to ensure that all actions taken by the VAB and its Appointees meet the requirements of law in a manner that will promote and maintain a high level of public trust and confidence in the administrative review process. The VAB Attorney is not an advocate for either party in a VAB proceeding, but instead ensures that the proceedings are fair and consistent with the law. The VAB Attorney shall advise the VAB of the actions necessary for compliance with the law. The VAB Attorney is also available to provide legal advice to Special Magistrates to assist in the performance of their duties. The VAB Attorney shall also review and respond to written complaints alleging noncompliance with the law by the VAB, Special Magistrates, the VAB Clerk and the Parties. In Nassau County, the VAB Attorney is the Designee of the VAB who will make determinations of “good cause” related to late filed petitions and rescheduling hearings.

In Nassau County, the VAB utilizes Special Magistrates to conduct VAB hearings, take
testimony and make recommendations on petitions as outlined in Section 194.035,
Florida Statutes. In Nassau County, all Special Magistrates will have no less than five
years of experience as either a State Certified Appraiser, Member of the Florida Bar or
Member of a nationally recognized Appraiser’s organization, as applicable. In
accordance with Rule 12D-9.012(5) and prior to holding hearings, all Special Magistrates
must complete annual training provided by the Florida Department of Revenue.
Neither the petitioner nor the Property Appraiser should communicate with a VAB
member or the Special Magistrate concerning a pending petition, other than “on the
record” during a scheduled hearing. Inappropriate contact may result in the
recusal of the VAB member or the Special Magistrate, or other measures. All
questions and concerns should be directed to VAB Clerk Staff at 904-548-4660.