Value Adjustment Board

The Value Adjustment Board (VAB), created by Florida Statute 194.015 is an independent forum for property owners to appeal property values or denials of exemptions, classifications, or tax deferrals.  The VAB has five members - two county commissions, one school board member, and two citizens - and makes all final decisions.  Special magistrates conduct hearings and recommend decisions.  

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  Attending a Virtual Hearing

If you have requested to appear by electronic communication equipment you are responsible for having adequate equipment and a reliable internet connection so you can take full part in the hearing.

A request for a virtual hearing is timely if it is submitted at least 10 days before the scheduled hearing date. Choosing a virtual hearing does not change any evidence deadlines. All evidence must still be exchanged within the required timeframes and uploaded to the Axia petition portal so it can be reviewed during the open session of the hearing.

At your scheduled hearing time, select your assigned room below to join your hearing. Room allocations are provided on the VAB Hearing Schedule. If you need help identifying your room number, contact the Clerk (386-740-5164) immediately.

Hearing Room 1: https://teams.microsoft.com/meet/290443361721987?p=WszIHIN9p2N1eBaeJH

Meeting ID: 290 443 361 721 987

Passcode: eB3pw7Rt

Hearing Room 2: https://teams.microsoft.com/meet/282511569266204?p=mFnA4pLv5LDGJSrkqt

Meeting ID: 282 511 569 266 204

Passcode: 79fG2t8H

Hearing Room 3: https://teams.microsoft.com/meet/246874310515258?p=3Lf4cKAqVZqDxQXxjD

Meeting ID: 246 874 310 515 258

Passcode: ke6vB6vA

Reminder: All Value Adjustment Board (VAB) petition hearings are open to the public.

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  Petition Portal 

File a 2026 petition

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  Members

Jeff Brower, Chairperson Volusia County  Council Chair David Santiago, Vice Chairperson Volusia County Councilman District 5 Anne Patterson Citizen Member appointed by the Volusia County Council

Krista Goodrich School Board Member Jamie Haynes Alternate School Board Member Danny Allen Citizen Member Appointed by the School Board

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 VAB Contact Information

123 W. Indiana Ave., Suite 301,
DeLand, FL 32720
386-740-5164
valueadjustmentboard@volusia.gov 

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 VAB Attorney

Aaron B. Thalwitzer, Esq. Gordon & Thalwitzer, Attorneys at Law 299 N. Orlando Avenue Cocoa Beach, FL 32931

 Annual Schedules

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  Board Meetings and Petition Hearing Details (Publications)

• Board Meeting Calendar 2026

• Petition Hearing Schedule

• Organizational Meeting - June 1, 2026 Revised Agenda (05-27-26)

• Special Session - September 21, 2026

• Final Board Meeting - January 25, 2027 February 8, 2027

For a list of appointed Special Magistrates contact the Board Clerk at 386-740-5164. 

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  Value Adjustment Board Meeting Agendas and Minutes

Meeting Agenda and Minutes - View current and past meeting agendas and minutes.

Meeting Audio - Listen to current and past VAB audios.

Archived agendas and minutes are available upon request by emailing valueadjustmentboard@volusia.gov

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   Key References

FAQs 

Instructions for a Virtual Hearing (please note that virtual hearings need to be requested at least 10 days prior to a hearing)

References

DOR's Taxpayer Guide 

Local Administrative Procedures

Petition Filing Deadline

Checklist Signature Page 

Hearings Using Electronic or Other Communication Equipment (Rule 12D-9.001(2)(i)

Public Participation Form

VAB Local Administrative Procedures

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   Frequently Asked Questions (FAQ)

FAQs