Value Adjustment Board
The VAB office is currently closed due to COVID-19. If you need assistance or cannot find the information you need on our website, please call (904) 255-5124 and leave a message or you may email your request to VAB@coj.net. If you require an office visit, please make that request in your message and someone will respond to you to schedule an appointment. Masks and gloves will be required and will be provided if needed. Thank you.
The VAB does not collect taxes. If you are making a partial tax payment pursuant to F.S. 194.014, of less than 100% due, you must first contact the Tax Collector's office at firstname.lastname@example.org or (904) 630-1916 option 4.
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 VAB Office (City Hall, Suite 305, 117 W. Duval Street, Jacksonville, FL, 32202), from the Property Appraiser's Office (231 E. Forsyth Street, Jacksonville, FL, 32202), or you may obtain the DR-486 Form 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 non-refundable filing fee of up to $15.00 per parcel. 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 #305
Jacksonville, FL 32202
The laws and rules reflecting the taxation process are subject to frequent change. 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 always be consulted.
Petitions, for the 2019 Tax Year, must be RECEIVED (not postmarked) in the VAB office by deadlines prescribed by Florida Statutes. The 2019 deadline for most petitions is September 10, 2019.
NOTE: This date is subject to change.
For additional information, contact the VAB Clerk at (904) 255-5124.