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

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

2024 Tax Year



If you have received a letter from the Indian River County Property Appraiser's Office in regard to your Homestead Exemption for the 2024 Tax Roll, please contact Margo Maxwell at 772-226-1312. 

If you need to file an appeal with the Value Adjustment Board, please contact our office at 772-226-1916







OPPORTUNITIES now exist for appraisers and attorneys who meet the following criteria to serve as APPRAISER SPECIAL MAGISTRATE or ATTORNEY SPECIAL MAGISTRATE for the INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD.


1.         No Special Magistrate may be an appointed or elected official or employee of Indian River County.


2.         An Appraiser Special Magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation.  A Special Magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraisers’ organization with not less than 5 years’ experience in tangible personal property valuation, pursuant to 194.035 F.S.


3.         An Attorney Special Magistrate must be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation. 


4.         No Special Magistrate may represent a taxpayer before the Board in any tax year during which he or she serves as a Special Magistrate.


5.         Appraiser and Attorney Special Magistrates will be paid at a negotiated rate.   Special Magistrates may be required to conduct morning and/or afternoon sessions.


6.         The duties and requirements summarized above with respect to Special Magistrates are more fully set forth in Florida Statutes Section 194.035 and Florida Department of Revenue Bulletin PTO 08-13 (August 29, 2008)


Qualified individuals wishing to serve may file an application stating their qualifications on or before 5:00 p.m., May 31, 2024.


                                                Clerk of the Board and VAB

                                                1801 27th Street, Bldg. A.

                                                Vero Beach, FL 32960

                                                Phone:  772-226-1432












      You will need the following to file your petition online:

      1. Your 21 digit parcel number
      2. A valid email address
      3. A valid credit card

      Required Fees:
      $15.00 non-refundable filing fee per single parcel is required, payable by MasterCard, Visa, American Express, or Discover. Credit card payment may be submitted only for online filings. A convenience fee will be added to your total.

      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, County Administration Complex Building B, 1800 27th Street

      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:

      1. A list of evidence to be presented at the hearing
      2. All documentation to be considered by the Value Adjustment Board
      3. A summary of evidence to be presented by the witnesses
      4. 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.

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