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Gregory C. Harrell, Clerk of Court and Comptroller of Marion County, Florida
Marion County Clerk of Court and Comptroller
How Do I

Value Adjustment Board

The Clerk’s Office serves as Clerk to the VAB, and part of our responsibility includes receiving and processing your petitions and setting hearings for your appeal to be heard. In accordance with Florida Statute 194.011(3)(d), timely filed petitions, as to valuation issues, must be filed with the Clerk of Court and Comptroller, no later than 5:00 P.M. on or before the 25th day following mailing of the (TRIM) notice by the Property Appraiser. With respect to an issue involving the denial of an exemption, an agricultural or highwater recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice. The petition must be physically in the hands of the Clerk by that deadline time – postmarks are not sufficient.

The filing fee for each petition is $15. There is an additional charge of $5.00 per parcel for each contiguous, undeveloped parcel considered substantially similar which is included in a joint petition. Checks should be made payable to the Clerk of Court and Comptroller and mailed to Post Office Box 1030, Ocala, Florida 34478-1030. For overnight or express delivery, the physical address is 110 NW 1st Avenue, Ocala, Florida, 34475. Hand deliveries should also be made to the Third Floor of the Clerk’s Annex, 19 N Pine Avenue, Ocala, FL 34475.

Visit the Florida Department of Revenue VAB page for more information. Here you will also find uniform policies and procedures manual for value adjustment boards.

Value Adjustment Board Petitions are now available for eFiling. For more information, or to eFile a petition, visit

Commission Records

Location: (AB) 3rd Floor
Phone: (352) 671-5622