Value Adjustment Board

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The Value Adjustment Board (VAB) helps settles disputes between taxpayers and the Property Appraiser.  They hear appeals from property owners regarding the assessed value for ad valorem tax purposes of their real property or tangible personal property.  The Board also hears appeals of denials of ad valorem tax exemptions such as homestead and agriculture classifications, and of determinations of a late filing of an application for an exemption.

Created By

The Value Adjustment Board (VAB) is enabled under Florida Statutes 194.015. 

Membership Details

  • The Value Adjustment Board consists of 5 members: the Board of County Commission appoints 2 County Commissioners and 1 citizen to the Value Adjustment Board, the School Board appoints 1 School Board member and 1 citizen to the Value Adjustment Board. All of who approve and hire special magistrates to settle disputes during scheduled quasi-judicial hearings. The VAB is not associated with the Property Appraiser or the Tax Collector.

  •  The citizen member appointed by the Board of County Commission must own homestead property in the County.  The citizen member appointed by the School Board must own a business occupying commercial space located in the County.

  • Each Member serves a term of one (1) year.

  • The Board meets as necessary, usually in October of each year. Meetings take place at the Historic Courthouse, 304 NW 2nd Street, Room 270, Okeechobee, Florida.

  • Citizen members may not be a member or employee of any taxing authority and may not be a person who represents property owners in any administrative or judicial review of property taxes.

  • For more information on Okeechobee County appointments to the Value Adjustment Board, submit a completed application to the County Administrator’s Office along with verification of ownership of homestead property in the County. An Okeechobee County Citizen Board/Committee application must be completed and returned to the County Administrator’s Office, 304 NW 2nd Street, Okeechobee, FL |  Ph: 863-763-6441 Ext 1 
  • For information on School Board appointments to the Value Adjustment Board, contact Superintendent Ken Kenworthy at (863) 462-5000 x 226.
  • For more information about the Value Adjustment Board, contact the Okeechobee County Property Appraiser at (863) 763-4422.

Board Coordinator

Thomas Hudek
VAB Coordinator | Clerk of the Circuit Court, Okeechobee County
312 NW 3rd Street, Okeechobee, FL 34972
Ph: 863-763-2131 Ext. 2100


Value Adjustment Board 

Board Member

Term Expires

Appointments by COUNTY: July 2024
Commissioner David Hazellief, Chair
Commissioner Brad Goodbread
Lasha Boree, Citizen Appointment
 Paulette Wise. Citizen Appointment (Alt)  
Appointments by SCHOOL BOARD: July 2024
Melisa Jahner, School Board Member
Amanda Riedel, Citizen Appointment (Alt)
Michael Sumner, Citizen Appointment
Anita Nunez, Citizen Appointment (Alt)  
Attorney for the Value Adjustment Board  
Glenn Sneider, Esquire