Notice of Value Adjustment Board

NOTICE

 

            NOTICE IS HEREBY GIVEN, pursuant to Florida Statutes 196.194, that Special Magistrates for the Value Adjustment Board for Nassau County, Florida (VAB), will commence hearings on October 1, 2026 at 9:00 a.m., or as soon thereafter as the matter may be heard, and VAB hearings shall continue until all petitions are heard. The purpose is to review and recommend to the Value Adjustment Board for matters including any adjustments to the tax rolls, petitions relating to assessments, complaints relating to exemption denials, appeals from exemptions denied, appeals for portability, and appeals concerning ad valorem tax deferrals and classification. The VAB is also scheduled to commence hearings regarding appeals seeking review and adjustment of the Market or Classified Use Value of Real Property, Portability of Real Property, Tangible Personal Property, and any late-filed tax exemptions or Agricultural classifications brought before them as needed. Said hearings will be held at the Robert M. Foster Justice Center, Ste. 456, Second Floor, Clerk’s Administration Small Conference Room, located at 76347 Veterans Way, Yulee, Florida 32097. Please note that the Clerk’s website, www.nassauclerk.com, will reflect any additional hearing dates scheduled.

 

            Lists are maintained by the office of Kevin J.  Lilly, Property Appraiser for Nassau County, of all applicants for exemption who have had their applications for exemption wholly or partially approved or denied, as well as applicants seeking review and adjustment of Market or Classified Use Value of real property or a refund of taxes based on catastrophic events. Said lists are available to the public in the office of the Property Appraiser, James S. Page Governmental Complex, 96135 Nassau Place, Suite 4, Yulee, Florida, between 9:00 a.m. and 5:00 p.m., Monday through Friday, except legal holidays.  Exemptions included on said lists are as follows: Homestead – all categories A change of ownership; A change of ownership or control under or or a qualifying improvement under has occurred; Disability – all categories Widow’s and widower’s exemptions Licensed child care facility in enterprise zone Tangible Personal Property Institutional – charitable, religious, scientific, literary, educational; Government property Parcels granted economic development Historic property; Land dedicated in perpetuity for conservation purposes; Disabled First Responder Discount and Deployed Service Members.

 

            All hearings are recorded and open to the public. The public is invited to attend. If a person decides to appeal any decision made by the Board, agency, or commission with respect to any matter considered at such meeting or hearing. In that case, he or she will need a record of the proceedings, and that, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.

 

            Individuals with disabilities needing reasonable accommodation to participate in this proceeding should contact (904) 548-4660, or if hearing impaired, 1-800-955-8770 (v) or 1-800-955-8771 (TDD), Florida Relay Service. A 72-hour advance notice is needed to accommodate such requests.  

 

            DATED THIS 2nd  day of September, 2026.

 

Mitch L. Keiter, Ex-Officio Clerk 

Value Adjustment Board, Nassau County, Florida 

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