Value Adjustment Board

The Clerk of the County and Circuit Courts is the Clerk to the VAB. The VAB as a panel considers and renders a decision on all appeal petitions relating to property assessments, classifications and exemptions. The VAB has  no jurisdiction or control over taxes or tax rates established by taxing authorities. The VAB’s one and only function  is to hear evidence as to whether or not properties, petitioned for their consideration, are appraised at their fair market value and determine if an agricultural classification or exemption should be approved. The VAB cannot change an appraised value for any other reason, such as inability to pay.

The Florida Department of Revenue has updated the Uniform Policies and Procedures Manual for Value Adjustment Boards. The revised version is available on the Department’s Value Adjustment Board webpage at

Florida Value Adjustment Boards are governed by the Florida Statutes and the Florida Administrative Code (FAC). 
Florida Value Adjustment Boards are required to follow the Uniform Rules contained in the Florida Administrative Code.

Danny J. Shipp
Clerk of Court & Comptroller, Levy County

355 South Court Street, Bronson, FL 32621
Phone 352-486-5266 / Fax 352-486-5166


The VAB Hearing will be held on
Wednesday, October 14, 2020 at 9:00am
in the Commission Meeting Room located
at 310 School Street, Bronson Fl. 32621.


Danny J. Shipp
Clerk to the VAB

NOTICE REGARDING THE AMERICANS WITH DISABILITIES ACT OF 1990.  In accordance with the Americans with Disabilities Act, persons who need special accommodations to participate in this proceeding should contact the LEVY COUNTY CLERKS OFFICE no later than seven (7) days prior to the proceeding at 352-486-5266 ext. 1232 or 1235, Bronson, Florida.

For questions, contact Donna Cicale, VAB Clerk
by phone at 352-486-5266, Email, or by mailing to: 

Levy County Clerk of the Circuit Court- VAB
355 South Court Street, Bronson, FL 32621