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Hearing Before Value Adjustment Board

Hearings before the VAB do not require an attorney or agent.  You may represent yourself or ask a family member or a friend.  Depending on the complexity or value of your property, you may want a licensed professional, such as a tax representative or attorney to represent you.  If someone other than a licensed professional represents you, you must sign the petition yourself or provide written authorization for your agent.

All hearings are held in the County Commission Chambers located in the Bradford County Courthouse, North Wing, 945 N. Temple Avenue, Starke, Florida 32091. All rooms are ADAcompliant, but for any questions or special needs, contact the VAB Clerk at 904.368.3917.

What happens at the hearing?
The Bradford County Value Adjustment Board Hearing Procedures are in accordance with Chapter 12D-9 of the Florida Administrative Code and F.S. 194.

  1. Petitions are heard in the order scheduled by the Clerk.
  2. The property appraiser is called to present testimony and evidence to support his/her determination of just value, classified use value, tax exemption, property classification, or “portability” assessment difference, or deferral or penalties.
  3. The petitioner is called to present testimony and evidence to support his/her petition, to rebut the testimony given by the property appraiser and to cross-examine the property appraiser, and witnesses, if any.
  4. The property appraiser is awarded time for rebuttal and cross-examination of the petitioner and witnesses, if any.
  5. Upon conclusion of ALL hearings, the Board deliberates on each petition separately.  After completing its deliberation on a particular petition, the Board shall, by motion, second and vote, render its decision either to uphold or overturn the determination of the property appraiser.
  6. The Board shall have the authority to ask questions, at any time, of the petitioner, property appraiser, witnesses, Board Attorney or staff.
  7. The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chairperson of the Board.
  8. All evidence must be submitted in accordance with Uniform Rules of Procedure.
  9. F.S. 194.034(2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision.  All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032.  The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser.  The Clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer and the property appraiser of the decision of the board.  If request by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in F.S. 194.037 in the manner and form requested.