Baker County Value Adjustment Board

BAKER COUNTY VALUE ADJUSTMENT BOARD
2016 ORGANIZATIONAL MEETING
SEPTEMBER 7, 2016 @ 10:00AM
Agenda

BAKER COUNTY VALUE ADJUSTMENT BOARD
WILL BEGIN HEARINGS ON
WEDNESDAY, OCTOBER 5, 2016 @ 10:00AM
(Alternate Date Thursday, October 6, 2016 @ 10:00AM)

Value Adjustment Board consists of 2 members of the Baker County Board of County Commissioners, 2 citizens, and 1 member of the Baker County School Board.

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.

The VAB is independent of the Property Appraiser and in fact, the Property Appraiser must present their evidence as does the petitioner.

Florida VABs are governed by the Florida Statutes and the Florida Administrative Code (FAC). Florida VABs are required to follow the Uniform Rules contained in the FAC, which can be found at http://dor.myflorida.com/dor/property/vab. 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. FAC12D-9.005(2)(a) and (b).