Click here for 2024 VAB Organizational Meeting Notice
Click here for 2024 VAB Organizational Meeting Agenda Packet
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.
Florida Statutes
Chapter 119
Chapter 192
Chapter 193
Chapter 194
Chapter 195
Chapter 196
Chapter 286
Florida Department of Revenue – Value Adjustment Board Website –
Please [CLICK HERE] for Access to the Following:
FloridaAdministrative Code 12D-9
FloridaAdministrative Code 12D-10
FloridaAdministrative Code 12D-16
Value Adjustment Board Forms
Uniform Policies and Procedures Manual
Additional VAB Resources:
Florida Administrative Code 12D-51
Florida Government in the Sunshine Manual
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.
The filing fee for petitions is $15.00. Please make checks payable to: Hendry County Clerk of Court
Petitions may be mailed to either of the following addresses:
By U.S. Post Office: By Fed-Ex or UPS:
Clerk of Circuit Court Clerk of Circuit Court
Value Adjustment Board Value Adjustment Board
PO Box 1760 25 E. Hickpochee Ave.
LaBelle, FL 33975 LaBelle, FL 33935
You may fax or email your petitions by sending to:
Fax: 863-612-4730
Email: [email protected]
You will need to call: 863-675-5216 to pay the filing fee by credit card.