Each year the Clerk of the Circuit Court acts as Clerk to the Citrus County Value Adjustment Board (VAB).  The VAB shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.

Please click on the following link to access:

• Value Adjustment Board Uniform Policies and Procedures Manual
• Florida Administrative Code Rules 

http://dor.myflorida.com/dor/property/vab/

Please click on the following link to access:

• Petition to the Value Adjustment Board Request for Hearing  (Form DR-486)

http://dor.myflorida.com/dor/forms/2010/dr486.pdf

• Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing (Form DR-486 PORT)

http://dor.myflorida.com/dor/forms/2010/dr486port.pdf 

The purpose of the VAB is to rule on objections related to the following:

1. Petitions relating to assessments filed pursuant to F.S. 194.011(3)
2. Complaints relating to homestead exemptions as provided under F.S. 196.151
3. Appeals from exemptions denied or disputes arising from exemptions granted upon the filing of exemption applications under F.S. 196.011
4. Appeals concerning ad valorem tax deferrals and classifications

For questions regarding assessed property values, exemptions, or agricultural classifications, please call or visit the Property Appraiser's Office.  The phone numbers are (352) 341-6600 in Inverness or 795-7725 in Crystal River.  The offices are located in the Courthouse Annex, 210 North Apopka Avenue in Inverness (approximately one block north of the Citrus County Courthouse) and in the Government Center, 801 S.E. Highway 19 in Crystal River.   

Qualified exemptions and agricultural classifications: If a property owner is qualified for an ad-valorem tax exemption or agricultural classification, but failed to apply by the statutory deadline of March 1 due to extenuating circumstances, an application must be filed with the Property Appraiser.  If the applicant is unable to apply for the exemption in a timely manner or otherwise demonstrate extenuating circumstances as judged by the Property Appraiser, the applicant may file a petition to the VAB at the Clerk of the Circuit Court's Office.  Such petition must be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the Property Appraiser. 

Denials of exemptions and agricultural classifications: If a property owner's exemption or agricultural classification was denied by the Property Appraiser, a petition may be filed with the VAB through the Clerk of the Circuit Court's Office within 30 days following the mailing of the denial notice by the Property Appraiser.

Assessed value: If a property owner does not agree with the assessed value of their property after receiving a TRIM Notice from the Property Appraiser in late summer, a petition may be filed with the VAB.  Such petition must be filed at the Clerk of the Circuit Court's Office within the statutory deadline (any time during the taxable year on or before the 25th day following the mailing of the TRIM). 

Petition forms are available at the Property Appraiser's Office and at the Clerk of the Circuit Court's Office or website, www.citrus.fl.us.  Completed petitions may be filed in person or by mail at the following locations: Citrus County Courthouse, 110 North Apopka Avenue, Inverness, FL  34450, or the Government Center, 801 S.E. Highway 19, Crystal River, FL 34429.  Office hours are 8:00 A.M. to 5:00 P.M., Monday through Friday, except holidays.

There is a $15.00 non-refundable filing fee for petitions regarding value, late filing of exemptions and agricultural classifications, and denials of exemptions and agricultural classifications.  Petitioners appealing the denial of a homestead exemption will not be charged a $15.00 filing fee if filed within the statutory deadline. 

Petitions filed after the statutory deadline must be submitted for good cause consideration and accompanied with a written explanation for the delay in filing.   

A notice will be sent to petitioners advising of the date, time, and location to appear before a special magistrate hired by the VAB to hear petitions.