Value Adjustment Board

123 W. Indiana Avenue, Suite 304
DeLand, Florida 32720
Telephone: (386) 740-5164
Fax: (386) 626-6628

Terri Pendarvis, Deputy Clerk

Solicitation for Special Magistrate Services for the 2017 Session

The Value Adjustment Board is seeking to obtain services of qualified special magistrates pursuant to Florida Statute 194.035. The application deadline is Friday, April 7, 2017.

The last approved pay rate is $95.00 per hour for services rendered. 

Board Member Information

Section 194.015, Florida Statutes, provides for the creation of a value adjustment board (VAB) for each county composed of five members. Each VAB consists of two members of the board of county commissioners elected from the membership of the board, one of whom shall be elected VAB chairperson; one member of the school board elected from the membership of the school board; and two citizen members, one of whom shall be appointed by the board of county commissioners and must own homestead property within the county, and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district.

2017 Members: Memberships Pending

2016 Memberships are following:

Council Member: Pat Patterson
Council Member: Deborah Denys
Citizen Member-County Appointed: Ray Pennebaker
School Board Member: Linda Cuthbert
Citizen Member-School Board Appointed: Skip Diegel

Private Legal Counsel:
Aaron B. Thalwitzer

F.A.C. 12D-9.017 Ex Parte Communication Prohibition No participant, including the petitioner, property appraiser, board clerk, magistrate, members of a value adjustment board, or other persons directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or special magistrate in the case without the other party being present or without providing a copy of any written communication to the other party. Questions should be directed to the board clerk to ensure no ex parte communication occurs.

Board Meeting Information

Value Adjustment Board meetings are open to the public. Meetings are held in Council Chambers at 123 W. Indiana Ave., Suite 204, Deland, Florida. Meetings begin at 8:30 a.m., unless otherwise noted.

Board Meeting Minutes
Meeting Audio

Meeting schedules are subject to change; schedules are posted below pursuant to Florida Administrative Code Chapter 12D-9.007(8).

  • Organizational Meeting: June 5, 2017
    Reserved Alternate: June 12, 2017

    Public Meeting Notice             Agenda Outline 

  • Special Session Meeting: October 2, 2017
    Reserved Alternate: October 9, 2017
    Public Meeting Notice             Agenda Outline 

  • Final Board Meeting: January 8, 2018
    Reserved Alternate: January 22, 2018
    Public Meeting Notice             Agenda Outline

Public participation is encouraged on agenda topics. If you wish to attend and be recognized during open session of the meeting, please complete and return the participation form to our office no later than ten business days prior to the scheduled meeting. Click here to obtain the Participation Form. In calculating the ten days, the meeting date shall not be included in the calculation. If the tenth day falls on Saturday, Sunday, or Legal Holiday, the written request must be filed on the previous business day. 

If a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is based.

Department of Revenue Information

DOR Forms for Value Adjustment Boards 

Rule Chapter 12D-9, F.A.C.
Rule Chapter 12D-10, F.A.C.
Rule Chapter 12D-16, F.A.C.

Value Adjustment Board Bulletins
Value Adjustment Board Process Calendar
Government-in-the-Sunshine Manual
Recent Attorney General Opinions Relating to the VAB Process
Attorney General Opinions

Overview of the Value Adjustment Board

The Value Adjustment Board was created by Florida Statute Chapter 194.015 to provide property owners an opportunity to appeal property value, denial of an exemption, classification, or tax deferral. Chapter 194.013 determines the non-refundable filing fee of $15.00 per parcel to file a petition. Contiguous parcel filings require $15.00 for first parcel, plus $5.00 each additional parcel. Debit or Credit cards payments are subject to a $1.60 convenience fee. Checks should be payable to the County of Volusia.

The petition portal is currently under construction for 2017 online filing. You can file a paper petition with the appropriate filing fee(s), directly with the VAB Office. To be considered timely, the petition must be received in the clerk's office prior to statutory deadline listed below:

  • Assessment Appeals: 25 days following the mailing of the Notice of Proposed Property Tax. 
    Tentative Mailing August 2017. The deadline is September 2017

  • Exemption Appeals: 30 days following the Denial Letter mailing. 
    Tentative Mailing July 2017. The deadline is August 2017

  • Classification Appeals: 30 days following Denial Letter mailing.
    Tentative Mailing June 2017. The deadline is July 2017 

Pursuant to Section 194.011 FS: A taxpayer may request an informal conference with the property appraiser, any time during the year. Contact the property appraiser's office directly (386) 736-5901 to schedule the informal conference. The informal conference with the property appraiser does not change the statutory deadline for filing a petition.

Pursuant to Section 194.035 FS: In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing.

Pursuant to Florida Administrative Code Rule, during a board or special magistrate hearing the petitioner is responsible for presenting relevant and credible evidence supporting his or her belief that the property appraiser’s determination is incorrect. The property appraiser is responsible for presenting relevant and credible evidence in support of his or her determination. Under Section 194.301, F.S., “preponderance of the evidence” is the standard of proof that applies. There is a 15/7 Day Evidence Exchange Rule.

The petitioner and the property appraiser have a right to RESCHEDULE the hearing ONE TIME for good cause by making a written request to the board clerk. The term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled, each party will be provided a new hearing notice at least 15 calendar days prior to the hearing, unless the notice is waived by both parties.

Important Information about Required Payments Before The Tax Delinquency Date To Avoid Denial of the Petition

Florida law requires the VAB to deny a petition that is pending if the taxpayer does not make the required payment of taxes before it becomes delinquent. Pursuant to Florida Statute 194.014: properties that have a value adjustment board petition are required to make a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. Generally, the delinquency date is April 1 following the assessment year under review, but this date can vary. Please review your tax bill or contact the tax collector (386) 736-5938 to determine the delinquency date. If the required payment is not made before the delinquency date, the VAB is required by law to deny the petition.

Petitioners should be aware 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.

Filing a Petition after the Deadline

Late-filed petitions are subject to filing fees listed above. The Board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the board designee determines the petitioner demonstrated good cause, in writing, justifying consideration and the delay will not be harmful to performance of board function in the taxing process.

Pursuant to F.A.C. Chapter 12D-9.015 a petition filed beyond the deadline must include written explanation and supporting documentation for the delay in filing. Late-filed petitions require a review by a designee appointed by the board. This review will determine if good cause exist to justify consideration of the petition. If Good Cause is found the petition will be scheduled for a hearing. If Good cause is not found a hearing will not be scheduled.

Good Cause means verifiable showing of extraordinary circumstances, as follows:

1.  Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.

2.  Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.

3.  Miscommunication with, misinformation from the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.

4.  Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.

Petition Hearing Location

The Value Adjustment Board is located at 123 W. Indiana Ave., Suite 304, DeLand, Florida 32720. We are on the third floor inside the Management & Budget Office. There is a free two-hour parking lot available on Rich Avenue.

Petition Hearings are open to the public. Hearings begin early October and continue until each petition has been heard. If you would like to observe a petition hearing, contact the clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.

Petition hearings are recorded electronically, the audio can be accessed online through the petition portal following the hearing. Login credentials can be located at the bottom of the receipt page. Depending on your browsers compatibility - access to the online audio may be limited.

If a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is based. 

If you disagree with the Boards Final Decision

You may file a claim with Circuit Court if you disagree with the Final Decision of the Value Adjustment Board. Section 196.151, Section 194.171 F.S.

Notice under the Americans with Disabilities Act (Title II)

In accordance with the requirements of Title II of the Americans with Disabilities Act of 1990 ("ADA"), the County of Volusia (“County”) will not discriminate against qualified individuals with disabilities on the basis of disability in its services, programs, or activities. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service, or activity of county, should contact the office of the county’s ADA Title II coordinator, George Baker, at 386-248-1760 as soon as possible but no later than two business days before the scheduled event or meeting. This paragraph shall likewise apply to written requests by a physically handicapped person needing a special accommodation to attend a public meeting in accordance with section 286.26, Florida Statutes.

A copy of the county’s Notice under the Americans with Disabilities Act (Title II) can be obtained online or requested from George Baker at 386-248-1760.


Tammy J. Bong


Daytona Beach
386-257-6000, ext. 15934

New Smyrna Beach
386-423-3300, ext. 15934