Value Adjustment Board

The Florida Department of Revenue (Department) has developed the Uniform Policies and Procedures Manual and has made it, along with accompanying documents, available on its website as stated below.

Florida's Government in Sunshine/open government laws can be obtained in the current Government-In-The-Sunshine Manual which can be found at


The Uniform Policies and Procedures Manual and Accompanying Documents:

The three sets of documents described below are available on the Department’s website at the following web address:

1. The 2010 Uniform Policies and Procedures Manual for value adjustment boards, which is composed of the following items:

a)   The rights of taxpayers as provided in Florida Statutes and the recently adopted rules;

b)   The recently adopted rules of procedure for value adjustment board proceedings;

c)   Recently adopted forms for value adjustment boards;

d)   Florida Statutes regarding value adjustment board procedures; and

e)   A notice regarding the use of case law.


Accompanying the Uniform Policies and Procedures Manual are two sets of documents titled:

2.  “Other Legal Resources Including Statutory Criteria”, and

3.  “Reference Materials Including Guidelines”.

Each of these three sets of documents contains an introduction that provides orientation on the authority, content, and use of that respective set. 



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2015 VAB Contact Information

Information about the Value Adjustment Board Process





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