Florida Statute 194.015 requires that the School Board of each county annually elect one person from its membership to serve on the Value Adjustment Board (VAB). Additionally, the School Board must appoint a citizen member to the VAB. The citizen must own a business occupying commercial space located within the school district, may not be a member or employee of the school district, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The VAB will meet in September to choose special magistrates, reappoint counsel and certify the tax roll so that the tax bills may be sent out by November 1, 2021. It is anticipated that the VAB would then meet again in the first quarter of 2022 to review the special magistrate findings on the petitions. It is possible that the VAB will also be called upon to adjudicate disputes arising from the valuation of the portability of assessments.

Section 194.015, Florida Statutes, mandates compliance

At the Board's discretion

N/A

Elect one Board member to serve on the Value Adjustment Board and appoint one citizen who meets the statutory qualifications to serve on the Value Adjustment Board.

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