Okaloosa County Clerk of Circuit Court

Value Adjustment Board (VAB)

 

PUBLIC NOTICE

The final meeting of the 2012 Okaloosa County Value Adjustment Board will be held on Wednesday, January 9, 2013 at 1 p.m. in the third floor meeting room at the Water & Sewer Administrative Building located at 1804 Lewis Turner Boulevard, Fort Walton Beach.

The purpose of the meeting is to consider the recommendations of the Special Magistrates, authorize execution of the final decision forms, certify the 2012 Assessment Roll, advertise the Notice of Tax Impact of VAB, and authorize payment of the Magistrates’ invoices.

If you have any questions, please contact the VAB Clerk at 850-689-5000 extension 3412.
 

 

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Okaloosa County Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled hearings are handled by the VAB to settle any disputes. The Okaloosa County Clerk of Courts serves as the Clerk to the VAB.

Value Adjustment Board (VAB) Appeals Process

Florida Statutes outline the appeal process for taxpayers objecting to:

  • market values established by the Property Appraiser
  • denial of homestead exemption, agricultural classification or other ad valorem tax exemption by the Property Appraiser
  • qualified exemptions or classifications which were not filed by the statutory deadline

The statutory deadline to file an appeal for denial of exemptions or classifications is thirty (30) days following the mailing of the denial notice by the Property Appraiser.
 
The statutory deadline to file an appeal for an exemption or classification application not filed in a timely manner and for market values is twenty-five (25) days following the mailing of the Truth in Millage (TRIM) notice.
 
This appeal process requires submission of a completed petition accompanied by a non-refundable filing fee of $15.00 per petition. The completed petition and appropriate filing fee must be submitted to the Clerk of Circuit Court VAB Clerk no later than 5 p.m. of the deadline prescribed by Statutes. Checks to cover the filing fees should be made payable to the Okaloosa County Board of County Commissioners.
 
Petitions should be mailed/delivered to:
 

Teresa Ward
VAB Clerk
302 North Wilson Street, Room 204
Crestview, FL 32536

For inquiries, please contact Mrs. Ward at 850-689-5000 extension 3412 or email VAB Clerk

Once petitions are properly submitted, a hearing will be scheduled before a Special Magistrate. At the conclusion of the hearings, the Special Magistrates’ recommendations will be reviewed by the Value Adjustment Board.
 
The following information is presented in compliance with Section 194.011(5)(b), Florida Statutes, which states


(b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerks of circuit court.

The Uniform Policies and Procedures Manual and accompanying documents as described below are available on the Department’s (Florida Department of Revenue) website at the following address:

http://dor.myflorida.com/dor/property/vab/

1. Uniform Policies and Procedures Manual
2. Other Legal Resources, including Statutory Criteria
3. Reference Materials, including Guidelines