Florida Dept. of Revenue - Property Tax - VAB

Value Adjustment Board (VAB) Training

The Department of Revenue (Department) provides this training to comply with section 194.035, Florida Statutes (F.S.). The information in this training is not a rule under the laws governing the Florida Administrative Code, nor does it have the force or effect of law. It contains information about the law, along with the Department's observations, explanations, examples, and recommendations. Its purpose is to assist boards, board attorneys, and special magistrates in performing their duties consistently with Florida law.

The Department plans to make the 2025 Value Adjustment Board training available in July 2025. Contact VABTraining@floridarevenue.com with any questions.

Click here to view answers to frequently asked questions.

If you have comments or suggestions about this training, please send them to VABTraining@floridarevenue.com.

Value Adjustment Board Orientation

The Department has produced an online orientation video for Florida value adjustment board members. This brief video provides an overview of Florida’s property tax system and describes the roles and responsibilities of board members, board attorneys, board clerks, and special magistrates. This video was designed for orientation purposes only and is not a replacement for the Department’s value adjustment board training specified in section 194.035(3), F.S.

Information and instructions for receiving the Department's value adjustment board training specified in section 194.035(3), F.S.

Who is required to receive this training before conducting any VAB hearings?

All special magistrates must take the training.
VAB members or VAB attorneys in counties with populations of 75,000 or fewer that do not use special magistrates must take the training.
Individuals who are interested in an appointment as a special magistrate, meet all other qualifications, and have between three and five years of relevant experience must complete the training together with the exam.

Who may be interested in this training?

Property appraisers, lawyers, practitioners, students, educators, and taxpayers may be interested in reviewing the training materials for educational purposes.

What to expect from this training:

The Department's training for boards and special magistrates has 11 training modules:

Module 1: Introduction and Overview
Module 2: The Roles of Participants in the Value Adjustment Board Process
Module 3: Procedures Before the Hearing
Module 4: Procedures During the Hearing
Module 5: Procedures After the Hearing
Module 6: Administrative Reviews of Real Property Just Valuations
Module 7: Administrative Reviews of Classified Use Valuations and Assessed Valuations
Module 8: Administrative Reviews of Tangible Personal Property Just Valuations
Module 9: Administrative Reviews of Denials of Exemptions and Property Classifications
Module 10: Administrative Reviews of Assessment Difference Transfers and Tax Deferrals
Module 11: Requirements for Written Decisions

The training is available online through Gauge. See “Required Steps for Completion” for instructions on how to access the training, take exams, and obtain certificates.

Module Completion Requirements

Real property appraiser special magistrates must complete Modules 1-7 and 11.
Tangible personal property appraiser special magistrates must complete Modules 1-5, 7 (Part 1 only), 8, and 11.
Attorney special magistrates must complete Modules 1-5 and 9-11.
Members of the value adjustment board and board attorneys who must receive the training must complete all 11 modules.

Florida Bar Accreditation

CLE Approval for the Department of Revenue's 2024 VAB Training Materials for Attorney Special Magistrates

CLE Approval for the Department of Revenue's 2024 VAB Training Materials for Board Legal Counsel

Required Steps for Completion

Instructions for accessing 2025 VAB training will be posted here once training is available.

Value Adjustment Board Training Resources

Document	Description	Format
Value Adjustment Board Training
2024 VAB Training	Modules 1 through 11	PDF (1.6 MB)
Redline Version	Changes from the previous VAB training to current training	PDF (2 MB)
List of VAB Members, VAB Attorneys, and Others Who Have Participated in the Value Adjustment Board Training Course
VAB Training Participants 2024	VAB Training Participants 2024	PDF (55 KB)
VAB Training Participants 2023	VAB Training Participants 2023	PDF (136 KB)
VAB Training Participants 2022	VAB Training Participants 2022	PDF (31 KB)
VAB Training Participants 2021	VAB Training Participants 2021	PDF (90 KB)