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Tara S. Gree, Clerk of Court and Comptroller of Clay County, FL
Clerk of Court and Comptroller of Clay County, FL Clerk of Court and Comptroller of Clay County, FL
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Value Adjustment Board

The Florida Constitution establishes a Clerk of Court and Comptroller as an elected public trustee at the county level as part of a system of checks and balances.

The Value Adjustment Board (VAB), as part of this constitutionally established system, 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, change of ownership/control or classifications. Petition filing and scheduled hearings are handled by the VAB to settle such disputes.  Taxpayers or their representatives file petitions with the VAB Clerk in the county where the property is located. In Clay County, the VAB Clerk office can be reached by calling (904) 529-4125 or by email at

A taxpayer files a petition if….

  1. The taxpayer objects to the Property Appraiser’s value assessment of the taxpayer’s real or personal property.
  2. The taxpayer’s application for any of the following exemptions or special use classifications is denied: 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.

Filing Deadline
Petitioners may file a petition by mail or by delivering it in person. When filing your petition(s) by mail, we must receive your petition(s) in hand on or before the deadline of September 15, 2023, by 5:00 pm. Click on the link below for a reference calendar.

Reference Calendar

Postmarks are not considered as the date of filing.  Filing fees are non-refundable.

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.

Links / Documents


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Office Closure Notice

In recognition of the Juneteenth holiday, our offices will be closed on Wednesday, June 19th, 2024. Thank you.