Gulf County Clerk of Courts

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. Effective September 1, 2008, 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.

Board Members

County Commissioners Members:
Warren J. Yeager, Jr., Commissioner-District 5
Billy E. Traylor, Commissioner-District 2
Patricia Hardman, Citizen Appointee-Homestead property owner

School Board Members:
John Wright, School Board Member
Danny Clayton, Citizen Appointee-Commercial property owner

Rebecca L. Norris, Clerk of Court-Clerk to the Value Adjustment Board
Kari Summers, Clerk Designee
Kristy Branch-Bank, Legal Counsel to the Value Adjustment Board

You may contact the Value Adjustment Board Clerk or Clerk designee by calling 850-229-6112.

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 filing fee of $15 per parcel (see below). Copies or faxed petitions will NOT be accepted. The deadline for filing all petitions is September 14, 2009.

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.

VAB Petition Filing Checklist

Obtain a petition form from this website, or the Property Appraiser at www.gulfpa.com, or request one be mailed to you.
Complete all applicable sections of the petition.
Checks should be made payable to: Clerk of the Circuit Court.
Your completed petition, depending on the type, must be received by the Clerk’s Office no later than 5:00 p.m. E.T., on September 14, 2009, along with the applicable filing fee.

Mail or deliver to:

Gulf County Clerk of the Circuit Court,
Board Records Dept.
1000 Cecil G. Costin, Sr., Blvd., Room 148
Port St. Joe, FL 32456

Rules of Procedure

Uniform Policies and Procedures Manual

Other Legal Resources Including Statutory Criteria

Reference Materials Including Guidelines

Filing Fees –

Pursuant to Florida Statute 194.013 Petitions shall be filed with the appropriate filing fee, as follows:

Single petition - $15.00 per parcel
Single petition for: 1) condominium association, cooperative association, or homeowners' association; and 2) more than one contiguous, undeveloped parcel – if the Property Appraiser determines such parcels are similar in nature (such determination must be in writing from the Property Appraiser) - $15.00, plus $5.00 per additional unit/parcel.

The Value Adjustment Board has adopted the 2009 Value Adjustment Board Local Internal Procedures and may be picked up in the Clerk’s Office.

The Florida Department of Revenue has proposed draft Rules for Value Adjustment Boards. You may view the drafts of Rule 12D-9 and Rule 12D-10 at the Department of Revenue website.

Petition Withdrawals
A Petition withdrawal must be done in writing. You may obtain a form by contacting the Clerk to the Value Adjustment Board at 850-229-6112.