|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
- denial of homestead exemption, agricultural
classification or other ad valorem tax exemption by the Property
- 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:
302 North Wilson Street, Room 204
Crestview, FL 32536
For inquiries, please contact Mrs. Ward at
850-689-5000 extension 3412 or email
Once petitions are properly submitted, a hearing
will be scheduled before a Special Magistrate. At the conclusion of the
hearings, the Special Magistratesí 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 departmentís 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
Departmentís (Florida Department of Revenue) website at the following
1. Uniform Policies and Procedures Manual
2. Other Legal
Resources, including Statutory Criteria
3. Reference Materials,
Okaloosa County Local VAB procedures:
1. Accept charges deemed appropriate by Clerk of Court for copies of documents and duplicating audio of meeting.
2. Confirm petitions are to be submitted in person, by U.S. Mail or other mail delivery agency. Fax copies and email copies of petitions are not acceptable.
3. Authorization for Clerkís Office to make decision on Good Cause with consultation of the VAB Attorney.
4. Authorize Clerk to give Good Cause petitioner seven (7) calendar days to submit evidence of good cause.
5. Authorize rescheduling of petitions to those days approved by the VAB when Special Magistrate will be available.
6. Telephone hearings are not allowed unless petitioner submits evidence-based Good Cause for being unable to be present on any of the days set aside for hearings.
7. The Okaloosa County Value Adjustment Board currently has no legal authority to enjoin the Property Appraiser from recording a tax lien against the taxpayerís homestead property or to order the Property Appraiser to remove a recorded tax lien. A revocation of (as opposed to a denial of current year) homestead exemption and the imposition of a tax lien by the Property Appraiser is not currently subject to the Value Adjustment Board review. However, the Circuit Court does have original jurisdiction over these matters.