Purpose and General Procedure

 This information is intended as a brief and incomplete quick reference guide to the purpose and general procedure of the Value Adjustment Board.  For the official, in-depth rules and procedures, one should only rely upon the State Department of Revenue (DOR) Uniform Policies and Procedures Manual which can be found on their website at https://floridarevenue.com/property/Pages/VAB.aspx. Any conflict or doubt between this quick reference and the DOR Uniform Procedures should be resolved with reliance upon the official DOR Uniform Procedures. For additional reference, please click on the links below:  

• DOR Uniform Policies and Procedures Manual 2022
• Reference Materials 2022
• Other Legal Resources 2022

If you disagree with the property appraiser’s assessment of your property or were denied an exemption or classification you believe was in error, you have the right to discuss the issue with your property appraiser and to file an appeal to the Bradford County Value Adjustment Board (VAB).  You can do either or both at the same time.

The Value Adjustment Board consists of two members of the Bradford County Board of County Commissioners, two citizen members, and one member of the Bradford County School Board.

The Clerk of Courts is the Clerk of the VAB. The VAB is a panel that considers and renders a decision on all appeal petitions relating to property assessments, classifications, and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by taxing authorities. The VAB’s one and only function is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.

The VAB is independent of the property appraiser and in fact, the property appraiser must present their evidence, as does the petitioner. The Florida Statutes and the Florida Administrative Code (FAC) govern Florida VABs. Florida VABs are required to follow the Uniform Rules contained in the FAC, which can be found at https://floridarevenue.com/property/Pages/VAB.aspx. VABs may have additional internal operating procedures, not rules, which do not conflict with, change, suspend, or negate the rules adopted in this chapter, the Florida Statutes, or case law. FAC12D-9.005(2)(a) and (b).