Purpose of the Value Adjustment Board (VAB)
The purpose of the value adjustment board (VAB) is to 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. See the taxpayer guide on Petitions to the Value Adjustment Board for more information.
Clerk & the VAB
The Clerk of the County and Circuit Courts is the Clerk to the VAB. The VAB, as a panel, considers and renders a decision on all appeal petitions relating to property assessments, classifications, and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by taxing authorities.
The VAB’s one and only function is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.
Disclaimer
It is the property owner’s responsibility to be fully informed of all the Florida laws and regulations of their local county’s rules governing the Value Adjustment Board (VAB) process. As laws, rules, and procedures may change from time to time, it is recommended that you thoroughly review all websites, statutes, and rules to verify their current status and for more complete information pertinent to this process.
Submitting a Petition
Beginning with the 2025 VAB Session, the filing fee for petitions is $50.00 per parcel. Please make checks payable to: Hendry County Clerk of Court.
Submission Methods
Petitions may be mailed to either of the following addresses:
By U.S. Post Office:
Clerk of Circuit Court
Value Adjustment Board
PO Box 1760
LaBelle, FL 33975
By FedEx or UPS:
Clerk of Circuit Court
Value Adjustment Board
25 E. Hickpochee Ave.
LaBelle, FL 33935
You may fax or email your petitions by sending them to:
Fax: (863) 612-4730
Email: scongleton@hendryclerk.org
You will need to call (863) 675-5216 to pay the filing fee by credit card.