Value Adjustment Board
The Value Adjustment Board was created by Florida Statute 194.015. The Value Adjustment Board process allows property owners to appeal property value, denial of an exemption, classification, or tax deferral. There is non-refundable filing fee of $15.00 per parcel to file a petition (s.194.013 F.S.). Effective November 1st, 2024, there is a convenience fee for credit card transactions of 2.95%. If filing in person the checks are payable to the County of Volusia.
Contiguous parcel filings require $15.00 for first parcel, plus $5.00 each additional parcel. Multiple or contiguous parcel filings must include a seperate attachment form, in addition to the petition form; as the property appraiser is required to determine the parcels or accounts are substantially similar as required by s. 194.011(3)(e), (f) or (g), F.S. The online filing feature does not allow the discounted filing rate due to the attachment form verification. When applicable, please contact the vab clerk for assistance with contiguous parcel filings. DR-486MU Attachment Form
Click Here to File New Petition: https://vab.vcgov.org/axia2025/
Statutory Deadline to file a Petition
The statutory deadline to file a petition is listed below.
Completed petitions (including applicable filing fees) can be filed online, in person, or mailed to the VAB Office directly. Petitions in person filings please visit the Volusia County Treasury & Billing Office: Historic Courthouse 125 W. New York Ave., Room 120, Deland, FL 32720. To be considered timely, the petition must be received by the VAB Clerk prior to the statutory deadline listed below:
Exemption / Classification Petitions
Petitions appealing the denial of an exemption or classification must be filed with the VAB no later than thirty days following the date of the denial letter received from the Property Appraiser's Office (PAO).
Valuation Petitions
Petitions related to valuation issues must be filed by the 25th day following the mailing of the notice of proposed property taxes, otherwise known as the TRIM notice, from the PAO. The 2025 VAB petition filing deadline is to be determined. Please be sure to monitor this webpage for important updates.
Pursuant to Section 194.011 FS: A taxpayer may request an informal conference with the property appraiser, any time during the year. Contact the property appraiser's office directly (386) 736-5901 to schedule the informal conference. The informal conference with the property appraiser does not change the statutory deadline for filing a petition.
Value Adjustment Board Membership Information:
The VAB has five members: two from the county’s board of commissioners, one from the county’s school board, and two citizens. Many counties use special magistrates to conduct hearings and recommend decisions to the VAB. The VAB makes all final decisions. Special magistrates may review property valuation and denials of exemptions, classifications, deferrals, and change of ownership or control determinations.
Private Legal Counsel:
Aaron B. Thalwitzer, Esq.
Gordon & Thalwitzer, Attorneys at Law
299 N. Orlando Avenue
Cocoa Beach, FL 32931
Aaron@BrevardLegal.com
Board Membership Appointments:
David Santiago, Chairperson
Jeff Brower, Vice-Chairperson
Anne Patterson
Krista Goodrich
Linda Cuthbert
F.A.C. 12D-9.017 Ex Parte Communication Prohibition
No participant, including the petitioner, property appraiser, board clerk, magistrate, members of a value adjustment board, or other persons directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or special magistrate in the case without the other party being present or without providing a copy of any written communication to the other party. Questions should be directed to the board clerk to ensure no ex parte communication occurs.
Selected Magistrate Appointments:
The Value Adjustment Board of the County of Volusia is now accepting applications for those interested in serving as Special Magistrate for the 2025 tax session. Special magistrates hear appeals regarding denied exemptions, petitions relating to property value assessments, tangible personal property assessments, classifications, portability decisions, appeals concerning ad valorem tax deferrals and determinations in qualifying improvements or changes in ownership/control.
Please click on link for the application: Special Magistrate application
The deadline to submit application and required supporting documentation is May 31, 2025. Incomplete or untimely packets will not be considered. Please contact the clerk if you require further assistance.
Real Property Special Magistrates: TBD
Attorney Special Magistrates: TBD
Tangible Personal Property Special Magistrates: TBD
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Board Meeting Information:
Value Adjustment Board meetings are open to the public. Board Meetings are held in Council Chambers, 123 W. Indiana Ave., Ste. 204, Deland. Meetings begin at 8:30 a.m., unless otherwise noted.
Meeting schedules are subject to change; schedules are posted below pursuant to Florida Administrative Code Chapter 12D-9.007(8).
Annual Meeting Schedule Publication: Public Meeting Notice
- Organizational Meeting: July 14, 2025 Agenda Outline TBD
Reserved Alternate: July 28, 2025
- Special Session Meeting: September 22, 2025 Agenda Outline TBD
- Reserved Alternate: September 29, 2025
- Final Board Meeting: January 12, 2026 Agenda Outline TBD
- Reserved Alternate: January 26, 2026
Public participation is encouraged on agenda topics. Click here to obtain the Participation Form. To be recognized by the chairperson, during open session of the board meeting, complete and return the participation form to the VAB Office, no later than ten days before the meeting. Each presentation is limited to three minutes.
In calculating the ten days, the meeting date shall not be included in the calculation. If the tenth day falls on Saturday, Sunday, or Legal Holiday, the written request must be filed on the previous business day.
Pursuant to s. 286.0105, Florida Statute, if a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceeding, and that, for such purpose, he or she may need to ensure a verbatim record of the proceedings is made, this includes the testimony and evidence upon which the appeal is to be based.
DEPARTMENT OF REVENUE
- Value Adjustment Board Information Page
- Uniform Policies and Procedures Manual
- Government -In-The- Sunshine Manual
- VAB Forms
FLORIDA STATUTES
- Florida Statutes Chapter 192
- Florida Statutes Chapter 193
- Florida Statutes Chapter 194
- Florida Statutes Chapter 195
FLORIDA ADMINISTRATIVE CODE
Filing a Petition after the Deadline
Late-filed petitions are subject to filing fees listed above. The Board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the board designee determines the petitioner demonstrated good cause, in writing, justifying consideration and the delay will not be harmful to performance of board function in the taxing process.
Pursuant to F.A.C. Chapter 12D-9.015 a petition filed beyond the deadline must include written explanation and supporting documentation for the delay in filing. Late-filed petitions require a review by a designee appointed by the board. This review will determine if good cause exist to justify consideration of the petition. If Good Cause is found the petition will be scheduled for a hearing. If Good cause is not found a hearing will not be scheduled.
Good Cause means verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.
2. Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.
3. Miscommunication with, misinformation from the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.
4. Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.
Evidence Information
Pursuant to s.194.301, F.S., In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. Please review new changes effective April 10, 2018 regarding evidence exchange: Florida Administrative Code 12D-9.020.
Reschedule Information
The petition hearing may be rescheduled ONE TIME for good cause (s. 194.032 F.S. and F.A.C. 12D-9.019) To initiate the reschedule, a written request is required and must be received by the board clerk at least five calendar days before the hearing date. Supporting documentation must be included with the request, as these types of requests are subject to review and approval by the appointed designee. If approved, a new hearing notice will be provided at least fifteen (15) days in advance. To calculate the five (5) days, the party shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday.
Telephone Conference Hearings
Click here to obtain the telephonic hearing request form. Please complete this form and submit it to the Board Clerk. This type of request is subject to review and approval of the good cause designee. Pursuant to F.A.C. Rule 12D-9.026 and board action; A written request is required for a telephonic hearing and must be received by the board clerk at least (5) five days before the hearing date. To calculate the five (5) days, the party shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday.
Important Information about Required Payments Before The Tax Delinquency Date To Avoid Denial of the Petition
Florida law requires the VAB to deny a petition that is pending if the taxpayer does not make the required payment of taxes before it becomes delinquent. Pursuant to Florida Statute 194.014: properties that have a value adjustment board petition are required to make a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. Generally, the delinquency date is April 1 following the assessment year under review, but this date can vary. Please review your tax bill or contact the tax collector (386) 736-5938 to determine the delinquency date. If the required payment is not made before the delinquency date, the VAB is required by law to deny the petition.
Petitioners should be aware even if a special magistrate’s recommended decision has been issued; a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.
Value Appeals:
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:
• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes,
• Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:
• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S.
Petition Hearing Location
The Value Adjustment Board petition hearings will be held on the third floor of the Thomas C. Kelley Adminstrative building located at 123 W. Indian Avenue, DeLand, FL, 32720 in Suite 301 County Manager's Office.
There is a petition filing deadline. Petition Hearings are open to the public. Hearings begin in October and continue until each petition has been heard. If you would like to observe a petition hearing, contact the clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.
Petition hearings are electronically recorded. The audio can be accessed online, through the petition portal, immediately following the hearing. Depending upon your internet browser, compatability and access to the online audio may be limited. To access the petition portal, login credentials can be found at the bottom of your receipt page.
Pursuant to s. 286.0105, Florida Statute, if a person decides to appeal any decision made by the VAB with respect to any matter considered at any meeting or hearing, he or she will need a record of the proceeding, and that, for such purpose, he or she may need to ensure a verbatim record of the proceedings is made, this includes the testimony and evidence upon which the appeal is to be based.
If you disagree with the Final Decision of the VAB
You may file a claim with Circuit Court if you disagree with the final decision. Section 196.151, Section 194.171 F.S.
Notice under the Americans with Disabilities Act (Title II)
In accordance with the requirements of Title II of the Americans with Disabilities Act of 1990 ("ADA"), the County of Volusia (“County”) will not discriminate against qualified individuals with disabilities on the basis of disability in its services, programs, or activities. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service, or activity of county, should contact the office of the county’s ADA Title II coordinator at 386-248-1760 as soon as possible but no later than two business days before the scheduled event or meeting. This paragraph shall likewise apply to written requests by a physically handicapped person needing a special accommodation to attend a public meeting in accordance with section 286.26, Florida Statutes.
A copy of the county’s Notice under the Americans with Disabilities Act (Title II) can be obtained online or requested by phone at 386-248-1760.
