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Clayton O. Rooks III, Jackson County Clerk of the Circuit Court and Comptroller Jackson County, FL | Clerk of the Circuit Court & Comptroller

Value Adjustment Board

What is the Value Adjustment Board?

The Value Adjustment Board (VAB) is a forum to address disagreements between the taxpayer and Property Appraiser concerning property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control.

The Jackson County Clerk of Court and Comptroller serves as the Clerk to the VAB, which is comprised of:

  • One County Commissioner

  • One School Board member

  • One County Commission-appointed Citizen member who is a homesteaded property owner living in Jackson County

  • One School Board-appointed Citizen member who owns a business occupying commercial space located within Jackson County

Filing a Petition

DR-486  should be used to file a petition.

Petitions must be filed with the VAB Clerk within 25 days of the Truth in Millage (TRIM) notice mailing by the Property Appraiser.

Petitions postmarked by the deadline but NOT received by the VAB until after the deadline are considered late. Petitions must be accompanied by a nonrefundable $15 filing fee. Checks should be made payable to Jackson County Clerk of Court. Petition and filing fee may be submitted in person, or by mail at 4445 Lafayette Street, P.O. Drawer 510, Marianna, FL 32447.