Value Adjustment Board


The Value Adjustment Board (VAB) is an independent board created by Chapter 194, Florida Statutes, to hear Property Owner’s appeals regarding property tax issues. The Board consists of:

• Two (2) members of the Sumter County Board of County Commissioners

• One (1) member of the Sumter County School Board

• One (1) citizen member appointed by the County Commission

• One (1) citizen member appointed by the School Board.

The Clerk of the Circuit Court, County Court and Board of County Commissioners is the Clerk of the VAB. The VAB, as a panel, considers and renders a decision on all appeals of property assessed values, classifications and exemptions. The VAB has no jurisdiction or control over taxes or tax rates established by the Taxing Authorities. The VAB’s primary function is to hear evidence as to whether or not properties, petitioned for their consideration, are assessed at their proper value and/or whether tax exemptions or agricultural classifications should be approved. The VAB cannot change your assessed value or grant an exemption or classification based on personal hardship.

The VAB appoints Special Magistrates who are qualified real estate appraisers, personal property appraisers, or attorneys to conduct hearings and make recommendations to the VAB on all petitions. 

The VAB and the Special Magistrates are independent of the Property Appraiser’s Office.

For more information, please visit their website by clicking here

Members appointed by Sumter County BOCC

Members Appointed by Sumter County BOCC Sector  
Jeffrey A. Bogue Government  
Donald Wiley Government  
Vacant Citizen Accepting Applications