How Do I

Value Adjustment Board (VAB)

Petition Filing Deadline: September 17, 2024, 5:00 pm

To file your petition online, click here.

The Value Adjustment Board (VAB) serves as the decision-maker when there is disagreement between a property owner and our county’s Property Appraiser concerning a property’s exemptions, valuations, portability decisions, or change of ownership/control. Denial of a taxpayer’s application for any of the following exemptions or special use classifications may also prompt a taxpayer to file a petition: Homestead Exemption, any other tax exemption as provided by Chapter 196, Florida Statutes, or, any special use classification as provided by Chapter 193, Florida Statutes.

Taxpayers or their representatives may file petitions with the VAB Clerk in the county where the property is located. In Clay County, the office of the VAB Clerk can be reached at (904) 529-4125 or by email at VAB@clayclerk.com.

File Your Petition Online

Petitioners are strongly encouraged to submit petitions online using our convenient Axia Website. Use of this online option allows for the fastest petition completion and for online payment of related fees.

Petition Filing Deadlines

Petitioners may file a petition online (recommended), by mail, or by delivering it in person. When filing by mail or in person, the VAB Clerk must receive in hand your petition(s) on or before the deadline of September 17, 2024, 5:00 pm. Postmarks are not considered as the date of filing. Filing fees are non-refundable.

Additional Dates

Assessment Appeals: Assessments (TRIM notices) mailed August 23, 2024; petition deadline of September 17, 2024
Exemption Denials: Mailed July 1, 2024; deadline of July 31, 2024
Ag Classification Denials: Mailed July 1, 2024; deadline of July 31, 2024
VAB Calendar – General

Important Links and Documents

Late Files

Petitions received after the deadline are considered “Late Files” and you must provide a written good cause reason as to why your petition was filed after the deadline. These petitions are forwarded to the VAB Counsel for review. If the VAB Counsel finds that the petitioner had good cause to submit a petition after the deadline, a hearing will be scheduled for the petition. However, if the VAB Counsel finds that there was not good cause for the petition to be submitted late, a hearing will not be scheduled.