Indian River County
Clerk to the Board Office
Attn: Value Adjustment Board Clerk
Indian River County Administration Building
1801 27th Street
Vero Beach, FL 32960

  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.

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Welcome to the Indian River County
Value Adjustment Board (VAB)







            NOTICE IS HEREBY GIVEN that the Value Adjustment Board (VAB) of Indian River County, Florida, pursuant to Chapters 194 and 286.0105 of the Florida Statutes and 12D-9.013 of the Florida Administrative Code, will conduct its final meeting for the 2020 Tax Year on April 15, 2021 at 11:30 a.m. in the Indian River County Administration Building “A”, Room A1-102, located at 1801 27th Street, Vero Beach, Florida. The VAB will adopt Special Magistrates Recommendations, certify real and tangible personal property tax rolls for 2020 and discuss business matters.  Participants can join the meeting by either computer or telephone.  For those without electronic access, there is limited availability to attend the meeting [in person].  Please contact the Value Adjustment Board at 772-226-1916 for additional meeting information and for the Zoom call-in number and password.


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


            Anyone who needs a special accommodation for this meeting may contact the County’s Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 24 hours in advance of the meeting.  Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting.


Jeffrey R. Smith, CPA, CGFO, CGMA

Clerk of the Circuit Court & Comptroller

and of the Value Adjustment Board




Please be advised that petition filing for the 2020 tax year

 via the online filing system is no longer available.


Petitions may be filed by mail or in person using the Department of Revenue form.

• You may file by mail by sending your petition and fee to:

Value Adjustment Board

 1801 27th Street, Building A

 Vero Beach, FL 32960

• You may file a petition in person at:

Value Adjustment Board Office

 County Administration Building A

 1801 27th Street, Suite A2-801

 Vero Beach



To download a fillable petition form, click the following link :


Contact the Value Adjustment Board office with any questions

at Axia@clerk.indian-river.orgor call 772-226-1916.



 The Value Adjustment Board was created by Florida Statute 194.015 to provide property owners an opportunity to appeal property value, denial of an exemption, classification, or tax deferral


           You will need the following to file your petition:

1.     Your 21 digit parcel number

2.     A valid email address


The petition must be filed by the owner, a licensed agent, or be accompanied by written authorization from the owner. 

Required Fees

A $15.00 non-refundable filing fee per single parcel is required.  At the current time, we are unable to process credit card payments. 

Other Payment Options

To pay by cash, check, or money order ONLY (no credit cards), please mail, deliver, or fill out your petition at the Value Adjustment Board (VAB) office at the following address:

Value Adjustment Board

County Administration Building

1801 27th Street A2-801

Vero Beach, Florida 32960

Attn:  Terri Collins-Lister


Checks and money orders should be payable to the Value Adjustment Board.


A Petition Form DR-486  may be downloaded at, or you may pick up a petition form at the following offices:

Clerk of the Value Adjustment Board, County Administration Complex Building A, Room A2-801 1801 27th Street

Property Appraiser, located at the County Administration Complex Building B, 1800 27th Street, Vero Beach, Florida.



Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)

For properties that have a value adjustment board petition, State Law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date.  The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary.  If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition.  The last day to make the partial payment before the delinquency date is generally March 31.  Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still reqluired before the delinquency date.  A special magistrate's recommended decision is not a final decision of the value adjustment board.  A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1.  The payment amount depends on the type of petition filed on the property.  The partial payment requirements are summarized below.

Value Appeals:

For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:

All of the non-ad valorem assessments, and

A partial payment of at least 75 percent of the ad valorem taxes,

Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals

For petitions on the denial of classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

All of the non-ad valorem assessments, and

The amount of the ad valorem taxes the taxpayer admits in good faith to owe,

Less applicable discounts under s. 197.162, F. S.

For further information regarding your petition and the Value Adjustment Board, please review Chapter 194 of the Florida Statutes, and the Department of Revenue website at 

Telephone Hearing

If you are interested in a telephone hearing, please submit your request no later than 10 days before your hearing by email to, or deliver your request to the Value Adjustment Board Office, at 1801 27th Street, Vero Beach, Florida 32960.  Your request should include an email and telephone contact number where you may be reached on the day of the hearing for the VAB Clerk to coordinate the exact time to call into the hearing room.  You are to setup your conference call to include all parties who will be participating at the hearing, prior to your calling into the hearing room.  All tangible evidence must be exchanged in advance of the hearing (see paragraph on Evidence).  There will be no additional tangible evidence exchange on the day of the telephone hearing.  All parties will be sworn in by the Special Magistrate. 


All Petitioners shall provide two copies of their tangible evidence directly to the Property Appraiser's Office (PAO), at 1800 27th Street, Building B, Vero Beach.   The deadline for submitting your evidence is 15 days before your hearing with the Special Magistrate.  Evidence packets must include the following:

a)     A list of evidence to be presented at the hearing

b)     All documentation to be considered by the Value Adjustment Board

c)      A summary of evidence to be presented by the witnesses

d)     A written request for the property appraiser to provide the petitioner their tangible evidence no later than 7 days before the hearing.

For additional information regarding evidence exchange, please review Rule 12D-9.020 of the Florida Administrative Code and the Florida Department of Revenue’s Uniform Policies and Procedures Manual at

Contiguous, Multiple Parcels, or Multiple Tangible Personal Property Accounts

To file a single joint petition for contiguous undeveloped parcels, multiple parcels, or multiple tangible personal property accounts, you must contact the Property Appraiser’s Office to obtain a written determination that your parcels or multiple tangible accounts are substantially similar in nature. 

(772) 226-1506 - Contiguous Undeveloped Parcels or Multiple Parcels

(772) 226-1370 - Multiple Tangible Personal Property Accounts

 A $15.00 filing fee is required for the first parcel, with an additional $5.00 for each consecutive parcel.  

You have the option to file online separate petitions for contiguous undeveloped parcels, multiple parcels, or multiple tangible personal property accounts.  A $15.00 filing fee is required for each single petition.

Late filed Petitions

Late-filed petitions  are those filed after the filing deadline of the 25th day following the mailing of the TRIM notice and will not be scheduled for a hearing.  Late-filed petitions must be accompanied by a written explanation showing good cause or extraordinary circumstances for the delay in filing.  The Petition will be submitted for a good cause review.  If your petition is received without the explanation, you will receive a “Clerk’s Notice” stating that your petition is incomplete and subject to not being processed.

For Further Information and Petition Forms visit

If you have any difficulty filing your petition at this site please contact us at or call 772-226-1916 for assistance.