Rebecca L. (Becky) Norris

Gulf County, Florida
Clerk of Court

Value Adjustment Board

The Value Adjustment Board (VAB) serves as the decision-making authority when there is a 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 Robert M. Moore Administration Building, in the Donald H. Butler Commission Chamber, located at the Annex directly behind the Courthouse in Port St. Joe, Florida.

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 proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based.

2023 VAB Meetings:

VAB Organizational Meeting – August 30, 2023 @ 3:30pm Eastern Standard Time – CANCELLED

VAB Organizational Meeting – September 12,  2023 @ 3:30pm Eastern Time

2023 VAB Scheduled Hearings:

First Hearing Date: September 12, 2023 – CANCELLED

Second Hearing Date: October 9, 2023

To access the Sunshine and Public Records Law, click here.

Board Members

County Commissioners Members:

Sandy Quinn, Jr. , Commissioner – District 4

Phillip McCroan, Commissioner – District 5

Andy Smith, Citizen Appointee – Homestead Property Owner

School Board Members:
Denny McGlon, School Board Member

Marvin Davis, School Board Member – Alternate

Rich Wynn , Citizen Appointee – Commercial Property Owner

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

Rebecca L. Norris, Clerk of Court – Clerk to the Value Adjustment Board

Leanna Cooper, VAB Clerk Designee

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 signature, and must be accompanied by the appropriate filing fee (see Filing Fees below). As of 2015, our office accepts faxed or emailed petitions.  Please note payment is due at the time of filing. Contact the Clerk’s Office for information regarding payment by credit card, by calling 850-229-6112. The deadline for filing all petitions is no later than 5:00 p.m., E.T., on September 5,  2023.

Mail or deliver to:

Gulf County Clerk of the Circuit Court,

Attention: VAB Clerk

1000 Cecil G. Costin, Sr., Blvd., Room 149

Port St. Joe, FL 32456

Fax #: 850-229-1990     Email:

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 Filings” and are forwarded to the VAB Clerk for review. A hearing will not be scheduled unless the VAB Clerk finds there is “good cause” for the late filing. Petitions postmarked by the deadline dates, but received after those dates, are considered late filings. 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

Uniform Policies and Procedures Manual 

Local Internal Procedures

Filing Fees

There is a $15.00 filing fee to file a petition with 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 Gulf 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 for each additional parcel after the first. You are to file your petition with the Clerk’s Office. Payment can be in the form of cash, check, cashier’s check, credit card, or money order made payable to the Gulf County Clerk of the Value Adjustment Board and sent to Gulf County Clerk of Court, Attention: VAB Clerk, 1000 Cecil G. Costin, Sr. Blvd., Room 149, Port St. Joe, FL 32456.



On-line Forms

Related Websites

Custodian of Public Records

Contact Information, Pursuant to 119.12(2), F.S.

Gulf County Clerk of Circuit Court
& County Comptroller

Attention: Public Records Liaison

1000 Cecil G. Costin, Sr. Blvd.

Port St. Joe, FL 32456

Port St. Joe

Gulf County Courthouse

1000 Cecil G. Costin, Sr. Blvd.,
Room 149
Port St. Joe, FL 32456

Monday – Friday

9:00am – 5:00pm EST


Clerks Annex Office

153 N 3rd Street
Wewahitchka, FL 32465

Friday only

8:00am – 4:00pm CST