Value Adjustment Board

The Value Adjustment Board (VAB) serves as the decision-making authority when there is 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 VAB will consist of two County Commissioners, one School Board Member, and two County citizen members, one who is appointed by the County Commission and must own homestead property within the county, and the other who is appointed by the School Board and must own a business occupying commercial space within the school district. Authority for the VAB is vested through Florida Statute Chapter 194.

All hearings and meetings of the VAB are held at the Calhoun County Boardroom (agriculture building- across the street from the Courthouse) 20816 Central Avenue East, Blountstown, FL 32424.

Pursuant to Chapter 286.0105 F.S., If a person decides to appeal any decision made by the board, agency or commission, with respect to any matter considered at such meeting or hearing, he will need a record of the proceedings, and that, for such purpose, he may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.


Organizational Meeting - To Be Announced.

Scheduled Hearings - To Be Announced.




NOTICE IS HEARBY GIVEN that the Value Adjustment Board (VAB) of Calhoun County, Florida will conduct its public hearings on (TO BE DECIDED) in the Calhoun County Boardroom (agriculture building - across the street from the Courthouse) 20816 Central Avenue East, Blountstown, Florida. The public hearings will be on petitions filed before the VAB related to denials of valuation of real property and variation of tangible personal property. Additional information regarding the VAB process (and links to additional VAB information) is located at the Calhoun County Clerk of Court and Comptroller website,

Anyone who may wish to appeal any decision made at this VAB meeting, you will need to insure that a verbatim record of the proceedings is made, which record should include the testimony and evidence upon which the appeal will be based.

If you are a person with a disability who needs any accomodation in order to participate in the proceedings, you are entitled, at no cost to you, to the provision of certain assistance. Please contact Carla A. Hand at 850-674-4545, or the Calhoun County Courthouse, Room 130, and 20859 Central Avenue East, Blountstown, Florida 32424 within 2 working days in advance of the meeting.


To access the Sunshine and Public Records Law, click here.


Board Members

Earl Hunt, Board of County Commissioners, District No. 2
Danny Ray Wise, Board of County Commissioners, District No. 1
Danny Ryals , School Board Member, District No. 1
Ralph Newsome, Citizen Appointee, Homestead Property Owner
Carla A. Hand, Clerk of Court-Clerk to the Value Adjustment Board
Kathy Stewart, VAB Clerk Designee


You may contact the Value Adjustment Board Clerk or Clerk designee by calling 850-674-4545.


VAB Petition Filing Requirements

All VAB petitions filed with the Value Adjustment Board Clerk appealing determinations of the Property Appraiser must have the petitioner’s original signature, and must be accompanied by the appropriate filling fee (see Filing Fees below). Copies or faxed petitions will not be accepted. The deadline for filing all petitions is to be determined.

Mail or deliver to:
Calhoun County Clerk of Circuit Court,
ATTN: Kathy Stewart
20859 Central Ave. East Room 130
Blountstown, FL 32424

The return of an incomplete petition shall not grant a waiver nor extend the filing deadline for the petition. Petitions filed after the deadline are considered “Late Files” and are forwarded to the VAB Attorney for review. A hearing will not be scheduled unless the VAB Attorney finds there is “good cause” for the late filing. Petitions postmarked by the deadline dates, but received after those dates, are considered late. Petitions are not to be returned to the Property Appraiser’s Office.

You are encouraged to contact the Property Appraiser’s Office to discuss your issue prior to filing a petition.

Rules of Procedure

VAB Uniform Policies & Procedures Manual (for Value Adjustment Boards)

Florida Department of Revenue-Value Adjustment Board Website


Local Internal Procedures

Resolution #2010-01: Setting forth the filing fee

Resolution #2013-21: Setting forth the filing fee

Resolution #2014-15: Setting forth the filing fee

Resolution #2015-19: Setting forth the filing fee

Resolution #2016-21: Setting forth the filing fee


Filing Fee

There is a $15.00 filing fee to file a petition the Value Adjustment Board. The petition cannot be processed unless the Clerk to the Value Adjustment Board receives the filing fee. Persons filing a petition due to the denial, by the Property Appraiser or the Tax Collector, of a timely filed application for homestead exemption or a timely filed application for homestead tax deferral, are not subject to a filing fee. However, if the application was filed after the March 1st deadline and was denied, the $15.00 petition filing fee would apply. Petitioners filing a petition containing multiple contiguous parcels must first submit, to the Calhoun County Property Appraiser’s Office, a Florida Department of Revenue form, DR-486MU, listing the contiguous parcels. The Property Appraiser’s Office must approve the parcels as contiguous before the petition can be filed.

The cost to file this type of petition is $15.00 + $5.00 each additional parcel after the first. You will file your petition with the Clerk’s Office. Payment can be in the form of cash, check, cashier’s check, or money order made payable to Calhoun County Clerk of the Value Adjustment Board and sent to:

Calhoun County Clerk of Circuit Court

20859 Central Ave. East, Room 130, Blountstown, FL 32424

On-Line Forms

Form DR-486 Petition to Value Adjustment BoardRequest for Hearing
Form DR-486 PORT Portability Petition
Form DR-485 WI Petition Withdrawal

Related Websites

Florida Dept. of Revenue


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