Nassau County Value Adjustment Board
John A. Crawford, Clerk to the VAB
July 21, 2021
What is the Value Adjustment Board (VAB)? The VAB was created to provide citizens with a forum in which to address complaints when their property is improperly denied an exemption or classification, under certain circumstances regarding a change in ownership or control or a qualifying improvement; disabled first responder discount; or that the Tax Collector improperly denied a tax deferral. The VAB is an independent entity not affiliated with the Property Appraiser or the Tax Collector. Citizens may also institute legal action in circuit court.
Each Florida county has a VAB which consists of five members: two appointed from the Board of County Commissioners, one appointed from the School Board and two citizens: one appointed by the Board of County Commissioners who owns homestead property and one appointed by the School Board who owns a business that occupies commercial space located in the school district of Nassau County.
Pursuant to Florida Statutes, many county VABs hire qualified special magistrates to conduct hearings and recommend decisions to the VAB, but it is the VAB that makes all final decisions.
The Nassau County Clerk of Court is also the VAB Clerk. He or his designee plays a ministerial role in this process with such duties as receiving and processing petitions, scheduling and coordinating hearings, maintaining all records in the process, and providing assistance to the public, board members, VAB attorney, and special magistrates.
For the convenience of online filing of value petitions, the VAB Clerk has implemented a software service which will be activated upon the Property Appraiser’s mailing of the Truth in Millage (TRIM) notices to taxpayers, which occurs in mid-August. In the meantime, to obtain more comprehensive information regarding the VAB hearing process, you may access the Clerk’s website at www.nassauclerk.com, click on Clerk’s Office, then click on Board of County Commissioners Services, to obtain local administrative procedures. There is also a link to the Florida Department of Revenue Taxpayer Oversight Program website to access the statewide Uniform Policies and Procedures manual, detailed reference material, and official forms used in the process.
Additional questions regarding the VAB may be directed to [email protected] or by calling 904-548-4662.