What is the Value Adjustment Board?
The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and the Property Appraiser concerning exemptions, classifications, and valuations. The Clerk of the Circuit Court is the clerk to the VAB.


The composition of the VAB includes two members of the Citrus County Board of County Commissioners, one member of the Citrus County School Board, one citizen member appointed by the County Commissioners who owns homesteaded property within the County, and one citizen member elected by the School Board who owns a business occupying commercial space within the school district.

Show All Answers

1. What is the Value Adjustment Board?
2. How do I appeal a disagreement concerning my exemption, classification, or valuation?
3. What happens if I do not apply for an exemption or classification by the March 1 statutory deadline?
4. Where can I locate a petition form?
5. What happens after I file a petition?
6. What happens at the hearing?
7. What happens after I receive my recommendation?
8. What happens after the Value Adjustment Boards decision?
9. Where can I obtain detailed information regarding the Value Adjustment Board (VAB) rules and procedures?