Value Adjustment Board

The Value Adjustment Board will hold its Final Meeting on Friday, January 17, 2020, at 10:00 a.m. in the County Commission Chambers, Hendry County Courthouse, 25 E. Hickpochee Ave, LaBelle, Florida, for the purpose of making final decisions based upon evaluations of the findings and recommendations of the duly appointed Special Magistrate on petitions duly filed with the 2019 Value Adjustment Board regarding 2019 property tax assessments, exemptions, deferrals, classifications and transfers of homestead assessment difference and to certify the 2019 tax roll. The VAB may consider other items as may be appropriate or timely. This meeting is open to the public and interested citizens are invited to attend.

Note: It is the property owner’s responsibility to be fully informed of all the Florida laws and regulations of their local county’s rules governing the Value Adjustment Board (VAB) process. As laws, rules and procedures may change from time to time, it is recommended that you thoroughly review all web sites, statutes and rules to verify their current status and for more complete information pertinent to this process.

The purpose of the value adjustment board (VAB) is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located. See the taxpayer guide on Petitions to the Value Adjustment Board for more information.

The Clerk of the County and Circuit Courts is the Clerk to the VAB. The VAB as a panel considers and renders a decision on all appeal petitions relating to property assessments, classifications and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by taxing authorities. The VAB’s one and only function is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.