According to the Fourteenth Amendment of the US Constitution, every American is entitled to due process. In practical terms it means every taxpayer is entitled to an adequate and meaningful remedy against over-taxation. Each Florida county has a Value Adjustment Board (VAB), which provides the annual property tax remedy to property owners.
VAB members are composed of two county commissioners, one school board member, and two private citizens. In jurisdictions with populations of more than 75,000 people, the VAB must appoint special magistrates. Special magistrates either are lawyers, who conduct legal appeals, or appraisers, who conduct value appeals.
Florida’s constitution, statutes, case law, and rules govern the VABs. The Florida Department of Revenue has the sole authority to promulgate forms, substantive rules of procedure, and annual training for whomever conducts the hearings.
Clerks of the Court typically provide day-to-day administration of the VABs. Clerk employees manage petitions, retain records, schedule Hearings, send Notices and Decisions, and post applicable information on web sites.