Value Adjustment Board
- General Information
- Payment of Property Taxes
- Petition Withdrawal
- Members
- Meetings
- Hearings
- Orientation
- VAB Employment Opportunities
The Clerk of Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of two County Commissioners, one School Board member and two citizen members and makes the final decisions regarding appeals of assessed valuation of property and homestead, widow(er)s and disability exemptions, denial of agricultural (greenbelt) classifications and portability issues. The Clerk is responsible for receiving VAB petitions, scheduling hearings, all administrative paperwork, and notifying petitioners of the decisions of the VAB.
Petitions can be obtained from the Hernando County Clerk of Circuit Court www.hernandoclerk.com, the Department of Revenue www.myflorida.com/dor/property or the Hernando County Property Appraiser www.co.hernando.fl.us/pa. There is a $15 petition filing fee, which helps defray the expenses associated with VAB functions. In instances where a single, joint petition is filed, an additional $5 fee shall be charged for each added parcel included on the joint petition. All filing fees are non-refundable. Petitions must be received in the office of the Clerk to the Value Adjustment Board by the filing deadline (see "When to File Your Petition" on the Petitioner Information Sheet). Postmarks will not be considered.
Completed petitions should be submitted to:
Clerk to the Value Adjustment Board
20 N. Main Street, Room 131
Brooksville, FL 34601
To review the Value Adjustment Board Uniform Rules of Procedure (Florida Administrative Code 12D-9), click here: http://dor.myflorida.com/dor/property/vab
Effective July 1, 2011, as specified in Florida Statutes, Chapter 194.014, if you petition for anything other than a denial of tax deferral you must pay all non-ad valorem assessments and a portion of ad valorem taxes before they become delinquent, usually on April 1. For an assessment or portability appeal, you are required to make a payment of at last 75% of your ad valorem taxes. For an appeal of classification, exemption, or whether an improvement was substantially complete on January 1, you must make a good faith payment of the taxes you believe you owe. Click here for additional information, or click the link to review Florida Statutes, Chapter 194. http://www.flsenate.gov/Laws/Statutes/2011/194.014
Requests to withdraw petitions must be made in writing to the VAB Clerk. The Clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
Click here to download the withdrawal form: http://dor.myflorida.com/dor/forms/2010/dr485wi.pdf
Withdrawal forms may be hand-delivered, mailed, e-mailed or faxed to the following:
| MAIL: | Clerk to Value Adjustment Board Hernando County 20 N. Main Street, Room 131 Brooksville, FL 34601 |
| E-MAIL: | vab@hernandoclerk.com |
| FAX: | (352) 754-4239 |
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Meetings/Agendas of the Value Adjustment Board
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Minutes of the VAB Meetings
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Special Magistrate Hearing Dates
Hearing dates to be determined.
Special Magistrate Orientation
Date for Special Magistrate Orientation to be determined.
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For further information, contact the Clerk of Circuit Court at (352) 754-4970.