Value Adjustment Board

Purpose

The Value Adjustment Board (VAB) consists of 2 members of the Board of County Commissioners, 1 member of the County School Board, and 2 Citizen Members. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The VAB appoints Special Magistrates to conduct hearings on petitions filed, and the Clerk of the Circuit Court and County Comptroller serves as the Clerk to the VAB.

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-162, that govern the VAB process. You are encouraged to thoroughly read the FDOR rules and all notices sent to you by the Clerk to the VAB. For more information view the FDOR website

VABs may have additional internal operating procedures, not rules, which do not conflict with, change,  suspend, or negate the rules adopted in this chapter, the Florida Statutes, or case law.  F.A.C. 12D-9.005(2)(a) and (b).  The VAB has adopted Citrus VAB Internal Operating Procedures

The VAB is also subject to the Government-in-the-Sunshine-Law. Click here to view the requirements in the Government-in-the-Sunshine-Law Manual. 

Filing Petition

The deadline for filing a Petition is 25 days after the mailing of the TRIM Notice. Petitions filed after the deadline will only be considered if good cause is shown for the late filing.

The purpose of the VAB is to rule on objections related to the following:

  • Petitions relating to assessments filed pursuant to F.S. 194.011(3).
  • Complaints relating to homestead exemptions as provided under F.S. 196.151.
  • Appeals from exemptions denied or disputes arising from exemptions granted upon the filing of exemption applications under F.S. 196.011.
  • Appeals concerning ad valorem tax deferrals and classifications.

For questions regarding assessed property values, exemptions, or agricultural classifications, please call or visit the Property Appraiser's Office at the following locations: 

Courthouse Annex - (Approximately 1 block north of the Citrus County Courthouse)
210 N Apopka Avenue
Inverness, FL 34450
352-341-6600

West Citrus Government Center
1540 N Meadowcrest Boulevard
Suite 400
Crystal River, FL 34423
352-564-7130

Exemptions

Qualified exemptions and agricultural classifications, If a property owner is qualified for an ad valorem tax exemption or agricultural classification, but failed to apply by the statutory deadline of March 1 due to extenuating circumstances, an application must be filed with the Property Appraiser. If the applicant is unable to apply for the exemption in a timely manner or otherwise demonstrate extenuating circumstances as judged by the Property Appraiser, the applicant may file a petition to the VAB at the Clerk of the Circuit Court's Office. Such petition must be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the Property Appraiser.

Denials of exemptions and agricultural classifications, if a property owner's exemption or agricultural classification was denied by the Property Appraiser, a petition may be filed with the VAB through the Clerk of the Circuit Court's Office within 30 days following the mailing of the denial notice by the Property Appraiser.


Assessed Value

If a property owner does not agree with the assessed value of their property after receiving a TRIM Notice from the Property Appraiser in late summer, a petition may be filed with the VAB. Such petition must be filed at the Clerk of the Circuit Court's Office within the statutory deadline (any time during the taxable year on or before the 25th day following the mailing of the TRIM).

Petition forms are available at the Property Appraiser's Office and at the Clerk of the Circuit Court's Office or website. Completed petitions may be filed in person or by mail:

File in Person:

Citrus County Clerk Annex
120 N Montgomery Avenue
Inverness, FL 34450

File by Mail:

Citrus County Courthouse
Clerk Of Courts, Attn: VAB
110 N Apopka Avenue
Inverness, FL 34450

Filing Fee

There is a $15 non-refundable filing fee for petitions regarding value, late filing of exemptions and agricultural classifications, and denials of exemptions and agricultural classifications. Petitioners appealing the denial of a homestead exemption will not be charged a $15 filing fee if filed within the statutory deadline.

Petitions filed after the statutory deadline must be submitted for good cause consideration and accompanied with a written explanation for the delay in filing.

A notice will be sent to petitioners advising of the date, time, and location to appear before a special magistrate hired by the VAB to hear petitions.