Background
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 Okaloosa County Clerk of Court and Comptroller as the Clerk to the VAB which is comprised of two County Commissioners; one School Board member; a County Commission appointed Citizen member who is a homesteaded property owner living in Okaloosa County; and a School Board appointed Citizen member who owns a business occupying commercial space located within Okaloosa County.
Petition Filing Options and Deadlines
To file a VAB petition, complete the Florida Department of Revenue (DOR) form, DR 486.
Petitions must be received by the VAB Clerk within 25 days of the Truth in Millage (TRIM) notice mailing by the Property Appraiser. Petitions can be filed by U.S. mail, FedEx, UPS delivery or in person to:
Okaloosa County Clerk of Court
Attn: VAB Clerk
101 E James Lee Blvd
Crestview, FL 32536
Valuation petitions must include a non-refundable $50.00 filing fee. Checks should be made payable to Okaloosa County Board of County Commissioners.
Important Note: Petitions submitted after the applicable filing deadline are subject to a good cause review by the Board’s designee. Good cause petitions should be accompanied by a letter and supporting documentation (if applicable) explaining the extenuating circumstances that caused the petitioner to miss the filing deadline. The petitioner will be notified whether good cause was found and if the petition will be scheduled for hearing.
Exemption/Classification Petitions
Petitions appealing the denial of an exemption or classification must be filed with the VAB no later than 30 days following the date of the denial letter received from the Property Appraiser’s Office.
Payment of Property Taxes
State law requires a partial payment of taxes on properties that have a VAB petition on or before the payment delinquency date (normally April 1, following the assessment year under review however, this date can vary). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact the Tax Collector’s Office to determine your delinquency date.
Petitioners should be aware that even if a Special Magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A partial payment is not required only if the VAB makes a final decision on a petition before April 1. The payment amount depends upon the petition filed on the property.
Hearings
All hearings are heard by a Special Magistrate and are conducted in person at 101 E James Lee Blvd. Suite 112, Crestview, FL 32536.
Important Note: Effective January 1, 2026, section 10 of Chapter 2025-208, Laws of Florida (HB 7031), amends paragraph 194.032(2)(a),(b), F.S. to require that if the county has not opted out, the VAB clerk must provide information on the notice of hearing for petitioners to appear before the value adjustment board (VAB) or a special magistrate via electronic means or other communication equipment. Requests to appear electronically must be made in writing by the petitioner to the value adjustment board clerk at least ten calendar days prior to the date of the hearing and the clerk must ensure all parties are notified of the written request. The VAB must ensure that all equipment is adequate, functional for allowing clear communication among participants, and for creation of legally required hearing records.
The hearing must remain open to the public by allowing members of the public to join electronically or attend in person at the location of the VAB.
Evidence
At least 15 days before a petition hearing, the petitioner shall provide the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday nor legal holiday.
Effective September 1, 2025, the PAO must provide the property appraiser’s evidence to the petitioner at least 15 days before the hearing.