Value Adjustment Board
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 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.
For more information, please read the VAB Letter to Property Owners (found on this web page) or go to the Florida Department of Revenue VAB page ( https://floridarevenue.com/property/Pages/VAB.aspx) where you will also find the uniform policies and procedures manual for value adjustment boards.