Understanding your rights and the VAB process in Nassau County, Florida
The Value Adjustment Board (VAB) is an independent board created by Florida Statute Chapter 194 to accept and hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located.
The Clerk of the County and Circuit Courts is the Clerk to the VAB. “There is hereby created a Value Adjustment Board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district.”
Is there a fee to file a Petition?
General Filing Fees
There is a $50.00 non-refundable filing fee to file a petition with the Value Adjustment Board. Petitions sent without the appropriate filing fees are deemed incomplete and cannot be processed unless the Clerk to the Value Adjustment Board receives the fee.
Petitioners filing a single joint petition that includes multiple parcels or TPP accounts must submit the Florida Department of Revenue form DR-486MU, listing the contiguous parcels or similar accounts. (The cost to file this type of petition is $50.00 + $5.00 each additional parcel or account after the first)
Filing Fees Pertaining to the Denial of Homestead Exemption or Homestead Tax Deferral
Persons filing a petition due to the denial, by the Property Appraiser or the Tax Collector, of a timely filed application for homestead exemption or a timely filed application for homestead tax deferral are not subject to a filing fee.
However, if the application was filed after the March 1st deadline and was denied, the $50.00 petition filing fee would apply. Please contact VAB Administration for filing fee information for petitions filed pursuant to F.A.C. 12D-8.0065, and/or pursuant to Florida Statute Sections 193.155(8)(j), 193.461(3)(a), 193.501(8), 196.011(9), 196.082(3), and 196.082(4).
Payment can be in the form of cash, credit, check, cashier’s check, or money order made payable to the Clerk of the Value Adjustment Board.
How do I file my Petition?
You may file your petition with the Clerk of the Value Adjustment Board in person or through the mail. The Clerk of the Value Adjustment Board is located at the 76347 Veterans Way, Yulee, FL 32097 or 416 Centre Street, Fernandina Beach, FL 32034.
When Is My Petition Due?
All petitions must be received by the Clerk of the Value Adjustment Board by the end of the business day on the deadline date provided on your TrIM notice. Petitions postmarked on or received after the deadline will be considered late. Refer to 12D-9.015(14) for the late filing procedure.
Nassau County Clerk
Value Adjustment Board
76347 Veterans Way
Yulee, FL 32097
Mon-Fri: 8:30 AM - 5:00 PM
Click on the links below for more information: