From The County Insider
Office of the Nassau County Manager
March 11, 2022
The purpose of the VAB is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located. The VAB is an independent entity not affiliated with the property appraiser or the tax collector.
Per Florida Statute 194, appeals will be heard before the VAB’s appointed Special Magistrates who will make recommendations to the VAB in order to render a final decision.
The Board consists of the following:
- Two (2) members of the Board of County Commissioners (one of whom shall serve as the Chairman)
- One (1) member of the School Board, elected by the School Board
- Two (2) citizen members, one of whom shall be appointed by the Board of County Commissioners and must own homestead property in Nassau County and the other appointed by the School Board and must own a business occupying commercial space within the School District. The citizen member may not be a member or an employee of any taxing authority and may not be a person who represents property owners in any administrative or judicial review of property taxes.
The Board of County Commissioners is currently seeking an alternate for the Value Adjustment Board. As an alternate, this representative would fill in when the regular Citizen Representative is unavailable. If you are interested in serving as the alternate, please submit a resume to [email protected] by the close of business on April 15, 2022.
The VAB holds meetings as needed. Board members do not receive any compensation for their time and/or travel. Board members are required to file financial disclosure.
If you have any questions about the Value Adjustment Board, please contact the Clerk of Courts Office at (904) 548-4662 or via email at [email protected].
-Sabrina Robertson
Public Information Officer