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.

Please visit the Value Adjustment Board Petition Portal at https://vab.vcgov.org/axia2025/ to file and/or view your petition online.

Statutory Filing Deadlines

Exemption and Classification Appeals:

• Denial Notice Mailing: June 13, 2025. 
  Deadline: July 14, 2025. Pursuant to section 194.011(3), F.S., the petition must be filed within 30 days from the date of the notice of denial.
• Assessment Appeals and Portability Appeals: Trim Notice Mailing: August 18, 2025.
  Deadline: September 12, 2025. Pursuant to section 194.011 F.S. The petition must be filed within 25 days after the notice of proposed property taxes (TRIM Notice).

Value Adjustment Board Petition Filing Deadline Publication 

  Members

  Staff

  Board Meeting Information and Publications for the 2025 Session

•  Board Meeting Calendar

•  Special Magistrate Application Deadline Publication

•  Special Magistrate Extended Application Deadline Publication

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 contacting Terri Pendarvis at TPendarvis@volusia.org.

  Key References

References - View VAB Key References.

  Frequently Asked Questions

FAQ - View VAB Frequently Asked Questions.