PLEASE NOTE: At the time of the latest website update (May 2009), the Florida Legislature is considering statutory amendments and the Florida Department of Revenue is considering extensive revision to VAB procedural rules.  The VAB will undertake to revise this site as changes to rules and procedures are finalized; however, visitors to this website are cautioned that information and materials may not be current.  Primary sources, such as Florida Statutes, the Florida Administrative Code, and applicable case law, should be consulted.

The Value Adjustment Board (VAB) reviews appeals from decisions made by the Duval County Property Appraiser.  VAB jurisdiction includes appeals of property value assessments, exemption denials, agricultural (greenbelt) classification denials, and portability appeals, among others.

The VAB for Duval County consists of five members, two are members of the Jacksonville City Council, one of whom shall be the chairperson, one is a member of the Duval County School Board, and two are citizen members, appointed one each by the Jacksonville City Council and the Duval County School Board. For a list of current members of the VAB click VAB Members. As a quasi-judicial body, this board is not allowed to discuss matters pending before them outside of public hearings and noticed meetings.

To file an appeal, obtain a petition from the Property Appraiser's Office (231 E. Forsyth Street), or you may obtain form DR-486 (Real Property) or DR-486T (Tangible Personal Property) from the Florida Department of Revenue or online at VAB forms.

Complete the petition and then file it with the Clerk of the VAB, along with your filing fee of up to $15.00. Homeowners who timely appeal a homestead exemption denial, and persons with appropriate certificate or other documentation issued by the Department of Children and Family Services, will be exempted from paying a filing fee.

You may file in person or you may mail your petition(s) to the following address:

Clerk of the Value Adjustment Board
117 West Duval Street, Suite #430
Jacksonville, FL  32202 

Petitions must be received in the VAB office by deadlines prescribed by Florida Statutes.

For more information on filing and hearing locations, dates and deadlines for filing petitions, please click VAB Timeline.

For additional information, contact the VAB Clerk at (904)630-7370.