Value Adjustment Board
The Value Adjustment Board (VAB) was created by Florida Statute 194.015. The VAB is an independent forum for property owners to appeal their property value or a denial of an exemption, classification, or tax deferral. Please also see the DOR's Taxpayer Guide regarding petition process.
Each county has a Value Adjustment Board. The VAB has five members: Two from the county’s board of commissioners, one from the county’s school board, and two citizens. Many counties use special magistrates to conduct hearings and recommend decisions to the VAB. The VAB makes all final decisions. Special magistrates may review property valuation and denials of exemptions, classifications, deferrals, and change of ownership or control determinations.
Statutory Filing Deadlines for 2026 - TBD
(Petition portal coming soon)
VAB Contact Information
123 W. Indiana Ave., Suite 301,
DeLand, FL 32720
386-740-5164
valueadjustmentboard@volusia.gov
Members
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VAB Attorney
| Aaron B. Thalwitzer, Esq. Gordon & Thalwitzer, Attorneys at Law 299 N. Orlando Avenue Cocoa Beach, FL 32931 |
Board Meetings and Petition Hearing Details (Publications)
- Petition Hearing Schedule
For a list of appointed Special Magistrates contact the Board Clerk at 386-740-5164.
Application Link: Special Magistrate Application
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
Key References
References - View VAB Key References.
Frequently Asked Questions
FAQ - View VAB Frequently Asked Questions.
