The Value Adjustment Board (VAB) serves as the decision-making authority when there is a disagreement between the property owner and Property Appraiser concerning exemptions, valuations, and classifications. Petition filing and scheduled quasi-judicial hearings are handled by the VAB to settle any disputes. The Board Records Department of the Clerk of the Circuit Court has been designated to serve as the Clerk to the Value Adjustment Board and all processes related to VAB are administered by this department.
The current members of the Washington County VAB are:
David Pettis, WCBOCC Chairman
David Corbin, WCBOCC
Sheldon Peel
Gary Hartman
Cindy Johnson Brown, School Board
General Information
- A $15 non-refundable filing fee must be submitted with each petition UNLESS the petition is appealing the denial of a timely filed application for a homestead exemption or denial of a homestead tax deferral. Payment should be made payable to the Washington County Board of County Commissioners.
- Petitions filed on behalf of a property owner by an unlicensed agent must be signed by the property owner or accompanied by written authorization from the property owner.
- The petition must have the petitioner’s original signature. Copies or faxed petitions will NOT be accepted.
The petition must be submitted on the form issued by the Department of Revenue.
Note: if these petition forms are used, the forms must be printed out and submitted with the applicable filing fees to the:
Clerk of Court, Post Office Box 647, 1293 Suite 101 Jackson Avenue, Chipley, Fl 32428
Contact the Property Appraiser at (850) 638-6205 for petition submission deadline dates or the VAB Clerk at (850) 638-6233. Petitions received after the deadline must be accompanied by written reasons for good cause as to why the petition was submitted after the deadline.
- Petition to Value Adjustment Board
- Attachment to Single Joint Petition for Multiple Units
Transfer of Homestead Assessment Difference Petition (Portability)
Value Adjustment Board procedural rules and requirements have been adopted by the Florida Department of Revenue (DOR):
- Uniform Policies and Procedures Manual 2025
- The Department’s training for value adjustment boards and special magistrates
- The Department’s guidelines for real property appraisal, tangible personal property appraisal, and classified use valuation for agricultural property
- Florida Attorney General Opinions, Government in the Sunshine Manual, PTO bulletins and advisements, and other reference materials
The Department compiled the Uniform Policies and Procedures Manual and accompanying documents pursuant to s. 194.011, F.S., for use by value adjustment boards and special magistrates in administrative reviews of assessments. The manual and accompanying documents are intended to include Florida-specific law and reference materials that relate to the administrative review of assessments.
Each of these three documents contains an introduction that provides orientation on the authority, content, and use of that respective set. These documents are again available at
Uniform Policies & Procedures Manual & Accompanying DocumentsFlorida Statute 286.011 is also known as Florida’s Government in the Sunshine Law.
You can obtain the current Government-In-The-Sunshine manual from myfloridalegal.com.
You may view all of the information regarding the Value Adjustment Board process on the DOR website: http://dor.myflorida.com/dor/property/vab/.
- Request for Withdrawals
- Frequently Asked Questions
Other Services: Click here for additional information on exemption filing from the Property Appraisers Website. Washington County Property Appraiser’s Office
F.A.C. 12D-9.017 Ex Parte Communication Prohibition
No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other people directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or the special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party.All questions and concerns should be directed to the Clerk to the Value Adjustment Board which shall ensure that no ex parte communication occurs.
Accompanying the Uniform Policies and Procedures Manual are two sets of documents titled:
• Other Legal Resources, Including Statutory Criteria, August 2025, which contains parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria for producing original assessments
• Reference Materials, Including Guidelines, August 2025, which contains compiled documents that include taxpayer brochures, checklists, and links to:
