The Value Adjustment Board (VAB) is created by State law and is comprised of two members of the Marion County Board of County Commissioners, one member of the School Board, and two appointed citizen members. The Board appoints Special Magistrates, who are qualified real estate appraisers or attorneys, to conduct the informal hearings and rule on the assessment, exemption, or agricultural classification.

The Value Adjustment Board does not set millage rates and has no jurisdiction over taxes. The Special Magistrate can only address issues concerning values, exemptions, classifications, and portability. The magistrates are independent of the Property Appraiser’s Office.

Letter to Petitioner From Clerk of the Circuit Court

2018 Value Adjustment Board Rules

Taxpayer Guide VAB Brochure

VAB Petition Forms

Written Authorization For Representation Before The Value Adjustment Board

Power Of Attorney For Representation Before The Value Adjustment Board

Real Estate, Tangible Personal Property, AG, Homestead

Single Joint Petition For Multiple Parcels and Tangible Personal Property Accounts

Transfer Of Homestead Assessment Difference

Petition To The Value Adjustment Board Tax Deferral Or Penalties Request For Hearing

Petition Withdrawal Form

Petition Forms Filing Information

·         A non-refundable filing fee of $15 may be required at the time you file your petition.

·         An additional $5 filing fee may be required for contiguous properties.

·         The petition must be filed with the Clerk of VAB located at Clerk Annex (former State Attorney Building) 19 NW Pine Avenue, Room 124 (Official Records).

·         The deadline to file a Petition is Monday, September 10, 2018 at 5:00 P.M.

VAB Petition Forms Mailing Address

If you are sending via courier such as FedEx, send to: Clerk of the VAB, 110 NW 1st Avenue, Ocala, FL 34475
or you can mail petitions by regular US Mail to: Clerk of the VAB, PO Box 1030, Ocala, FL 34478-1030. Website: Value Adjustment Board

We suggest that you contact the VAB Clerk at (352) 671-5622, for additional information.