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Home > Citizen Committees > Value Adjustment Board

Value Adjustment Board

 

Responsibility:
The Value Adjustment Board (VAB) settles disputes between taxpayers and the Property Appraiser relating to denials of exemptions/classifications and market values. Denials for agricultural exemptions are mailed to the property owners by the Property Appraiser in June; denials for homestead exemptions are mailed in July. Property owners are notified in August of their property's assessed and market values in a Truth in Millage (TRIM) notice. If the property owner feels the property's assessment, classification, or exemption is incorrect, a petition can be filed with the VAB. The VAB approves and hires Special Magistrates to conduct quasi-judicial hearings and render recommendations to the VAB for review. The VAB issues the final decisions, which may or may not follow the recommendations of the magistrates.  

Created By:
Florida Statute 194.015 

Appointments:
Five total members:
2- County Commissioners (one serves as Chairperson)
1 - Citizen appointed by the Board of County Commissioners
1 - School Board member
1 - Citizen appointed by the School Board 

Terms:
Two-year terms.
- Each elected member of the Value Adjustment Board (VAB) shall serve on the Board until he or she is replaced by a successor elected by his or her respective governing body or School Board or is no longer a member of the governing body or School Board of the County.
- When an elected member of the VAB ceases being a member of the governing body or School Board whom he or she represents, that governing body or School Board must elect a replacement.
-When the citizen member of the VAB appointed by the governing body of the County is no longer an owner of homestead property within the County, the governing body must appoint a replacement.
- When the citizen member appointed by the School Board is no longer an owner of a business occupying commercial space located within the school district, the School Board must appoint a replacement. 

Eligibility Criteria:
In accordance with F.S. ยง 194.015, citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. Citizen members must meet the following criteria:
1. Is not a member or employee of any taxing authority
2. Does not represent property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes
3. Is not engaged in litigation against any County in the State of Florida

Additionally:
-Board of County Commissioners appointed Citizen Member must own homestead property within the County.
-School Board appointed Citizen Member must own a business occupying commercial space located within the school district. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 

Schedule:
Generally meets twice a year. The organizational meeting is usually in July or in August. The final meeting to review the recommendations of the Special Magistrates and certify the tax roll is usually held in January.  

Contact Person/Staff:
Cathy Mills
Clerk Administration Division
301 S. Monroe Street #100
Tallahassee, FL 32301
(850) 606-4003
Email: camills@leoncountyfl.gov 

Members:

Cowan, Gregory

 

Begin Term: 5/9/2017
End Term: 2/28/2019
Type: unexpired term

 

Original Date: 5/9/2017


Appointed by:
Board of County Commissioners

 

Notes: Citizen appointed by the Board of County Commissioners

 

Jackson, Jimbo
Leon County Board of County Commissioners

 

Begin Term: 12/13/2016
End Term: 2/28/2018
Type: unexpired term

 

Original Date: 12/13/2016


Appointed by:
Board of County Commissioners

 

Notes: County Commissioner

 

Maddox, Nick
Leon County Board of County Commissioners

 

Begin Term: 3/8/2016
End Term: 2/28/2018
Type: two years

 

Original Date: 1/1/2011


Appointed by:
Board of County Commissioners

 

Notes: County Commissioner

 

Geraldi, Hilarie
Williams Communication

 

Begin Term: 8/2/2016
End Term: 6/30/2017
Type: unexpired term

 

Original Date: 8/2/2016


Appointed by:
Leon County School Board

 

Notes: Citizen appointed by School Board

 

Striplin, Alva
Leon County School Board

 

Begin Term: 6/1/2015
End Term: 4/30/2017
Type: two years

 

Original Date: 6/1/2015


Appointed by:
Leon County School Board

 

Notes: School Board Member