Value Adjustment Board

Authority:  FS 194.015

Purpose:  To provide an administrative and judicial review of property taxes.

Members: Consists of two (2) members of the Board of County Commissioners as elected from the membership of the Board of said governing body, one (1) of whom shall be elected Chairperson, and one (1) member of the School Board as elected from the membership of the School Board, and two (2) citizen members, one (1) of whom shall be appointed by the Board of County Commissioners and must own homestead property within the county and one (1) of whom must be appointed by the School Board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.                                                                                                   

Term: 1 year

Meetings:  As needed and will be publicly noticed.

Department Liaison:  Okaloosa County Clerk of Courts- (850) 689-5000