Value Adjustment Board
Florida Statutes require that the Clerk of the Circuit Court act as Ex-Officio Clerk to the Board of County Commissioners. Board Records staff attends, digitally records, accepts and files paperwork related to various meetings, and produces and maintains minutes of the Board of County Commission, Charter Review Board, Planning Commission and Value Adjustment Board meetings.
records. Among other duties, the Clerk attends meetings of the Board and other committees, produces,
records, indexes, and distributes the official minutes of these meetings, maintains legal custody of the Official
County Seal, and provides citizens a forum through the Value Adjustment Board to address complaints when
they believe the Property Appraiser overvalued their property or improperly denied an exemption.
Value Adjustment Board for 2021:
Based on the Property Appraiser’s Office mailing out TRIM notices on August 19, 2021, the deadline to file timely petitions to the Value Adjustment Board for 2021 is as follows:
Filing by Mail: Must be received in the Clerk’s office no later than September 13, 2021 at 5:00 p.m.
Filing in Person: Must be received in the Clerk’s office no later then September 13, 2021 at 5:00 p.m.
Filing Online: Must be posted online no later than September 13, 2021 at midnight.
The Value Adjustment Board (“VAB”) was created to provide citizens a forum in which
to address complaints when they believe the Property Appraiser has overvalued or
undervalued their property, improperly denied an exemption or classification, or under
certain circumstances a change of ownership, a change of ownership or control, or a
qualifying improvement has occurred; disabled first responder discount; or that the Tax
Collector improperly denied a tax deferral. The VAB is an independent entity not
affiliated with the Property Appraiser or the Tax Collector. Citizens may also institute
legal action in circuit court.
The VAB consists of:
- Two members of the Nassau County Board of County Commissioners (BOCC), one
of whom shall be the elected Chairperson
- A Nassau County School Board Member elected by the School Board
- A BOCC Citizen Appointee who owns homestead property located in Nassau
- A School Board Citizen Appointee who owns a business that occupies commercial
space located within the school district of Nassau County.