Value Adjustment Board

The Walton County Value Adjustment Board (VAB) serves as the decision-making authority when the taxpayer disagrees with the Walton County Property Appraiser concerning property exemptions, classifications, and value. The VAB Staff handles petition filing and scheduling of quasi-judicial hearings to settle disputes and late filings regarding such exemptions, classifications, and value.

If your concern regarding your assessment, exemption, or special use classification is not settled by the Property Appraiser’s office, you have the right to file a petition and be scheduled before the Value Adjustment Board for a hearing.
 
The VAB Board is the independent appeals board that has initial jurisdiction over challenges to any property values, denials of exemptions, denials of classifications, and other similar matters. Each year the Clerk of Court acts as Clerk to the Walton County Value Adjustment Board (VAB). The VAB shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the county and own homestead property, and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. (Florida Statute 194.015).
Authority for the Board is vested through Florida Statutes, Chapter 194 and the Florida Administrative Code, Administrative Rule 12D-10.

 

HEARING NOTICES

 

VAB SPECIAL MEETING NOTICE

 

YOU ARE HEREBY NOTIFIED that the VALUE ADJUSTMENT BOARD of Walton County, Florida will conduct a SPECIAL MEETING on Thursday, August 17, 2023, at 10:30 a.m. in the Commissioner Chambers of the Walton County Courthouse located at 571 U.S. Highway 90 East, in DeFuniak Springs, Florida for the purpose of considering the resignation of the current VAB legal counsel and appointing a replacement legal counsel.

 

Copies of Rule Chapter 12D-9, Rule Chapter 12D-10, and general information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights and responsibilities will be made available at said hearing.

 

If any interested person should decide to appeal the decision of the board, agency, or commission with respect to any matter considered at such meeting or hearing, you will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made which record should include the testimony and evidence upon which the appeal is to be based.

 

PLEASE BE GOVERNED ACCORDINGLY.

 

                                                            Danny Glidewell, Chair

                                                            Walton County Board of Co. Commissioners

                                                            By: Kimberly Wilkins, VAB Clerk

  

Posted this 11th day of August 2023

VAB ORGANIZATIONAL HEARING NOTICE

YOU ARE HEREBY NOTIFIED that the VALUE ADJUSTMENT BOARD of Walton County, Florida will conduct an ORGANIZATIONAL MEETING on Wednesday, September 20, 2023, at 9:00 a.m. in the Commissioner Chambers of the Walton County Courthouse located at 571 U.S. Highway 90 East, in Defuniak Springs, Florida for the purpose of adopting organizational rules and procedures for the Value Adjustment Board. Other issues to be considered will be the election of a chairman for the Value Adjustment Board, the appointment of special magistrates, and other miscellaneous issues.
Copies of Rule Chapter 12D-9, Rule Chapter 12D-10, and general information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights and responsibilities will be made available at said hearing.
 
If any interested person should decide to appeal the decision of the board, agency, or commission with respect to any matter considered at such meeting or hearing, you will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made which record should include the testimony and evidence upon which the appeal is to be based.

PLEASE BE GOVERNED ACCORDINGLY.

 

                                                            Danny Glidewell, Chair

                                                            Walton County Board of Co. Commissioners

                                                            By: Kimberly Wilkins, VAB Clerk

Posted this 11th day of August 2023

 

VAB PETITION HEARINGS

 

YOU ARE HEREBY NOTIFIED that the VALUE ADJUSTMENT BOARD of Walton County, Florida has scheduled October 25-26, 2023, beginning at 9:00 a.m. in the County Commission Chambers of the Walton County Courthouse in Defuniak Springs to begin the 2023 Value Adjustment Board Hearing process. Good Cause Hearings are scheduled for November 6, 2023, at 9:00 a.m. in the County Commission Chambers of the Walton County Courthouse in Defuniak Springs. The purpose of the hearings is for a special magistrate to hear and consider the evidence for the following: petitions relating to assessments filed pursuant to Florida Statute (F.S.) 194.011(3); complaints relating to homestead exemptions as provided for under F.S. 196.151; appeals from exemptions denied or disputes arising from exemptions granted upon the filing of exemption applications under F.S. 196.011 and appeals concerning ad valorem tax deferrals and classifications.
 
The Final Hearing of the VAB is tentatively scheduled for November 20, 2023, at 9:00 a.m. in the County Commission Chambers of the Walton County Courthouse in Defuniak Springs to hear and consider whether to accept, reject, or remand the recommendations of the special magistrate.
 
The Property Appraiser maintains a list of all applicants for exemptions who have had their applications for exemption either denied or wholly or partially approved. This list is available to the public at 571 Highway 90 E., Defuniak Springs, FL 32433 between the hours of 8:00 a.m. and 4:30 p.m. each weekday, excluding holidays. This list includes the following exemptions: homestead, additional homestead for Sr. Citizen exemption for persons age 65 and older; religious; literary; charitable; scientific; hospitals; nursing homes; homes for special services; nonprofit homes for aged; governmental property; leasehold interests in governmental property; certain permanently and totally disabled veterans; disabled veterans confined to wheelchairs; totally and permanently disabled persons; renewable energy source; educational property; labor organization property; community centers; not-for-profit sewer and water company property; the property of widows, widowers, blind persons, and persons totally and permanently disabled; disabled ex-servicemen; historic properties; and historic properties open to the public.
 
Any person who might wish to appeal any decision made by the Value Adjustment Board regarding any matter considered at the forthcoming meeting is hereby advised that he or she will need a record of the proceedings, and for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made which will include the testimony and evidence upon which such appeal is to be based.

 

PLEASE BE GOVERNED ACCORDINGLY.

 

                                                            Danny Glidewell, Chairman

                                                            Walton County Board of County Commissioners

                                                            By: Kimberly Wilkins, VAB Clerk

 

Posted this 7th Day of July 2023

"Providing exceptional service through innovation, quality, and commitment."