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.

Board Members

Gene Bailey, Board of County Commissioners, District No. 2
Lee Lee Brown, Board of County Commissioners, District No. 1
Danny Ryals , School Board Member, District No. 1
Ralph Newsome, Citizen Appointee, Homestead Property Owner
Raymond Russell, Citizen/Business Representative 
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 September 8, 2023.

Mail or Deliver to:
Calhoun County Clerk of Circuit Court,
Attention: 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

Florida Statutes Regarding Value Adjustment Boards

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