The primary issues to be determined by Attorney Special Magistrates are whether exemptions or agricultural classifications should be granted based on the evidence presented. The primary issue for an Appraiser Special Magistrate to decide is whether or not the assessed value of the petitioned property exceeds its actual market value as of JANUARY 1st of the relevant tax year. To assist the VAB, the VAB appoints Special Magistrates who are either qualified real estate appraisers, personal property appraisers, or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The VAB cannot change your assessed value or grant an exemption or agricultural classification for any other reason, such as an inability to pay. 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 has no jurisdiction or control over taxes or tax rates established by Taxing Authorities. The VAB considers and renders a decision on all Special Magistrate recommendations regarding appeals of property assessed values, classifications and exemptions. The Clerk of the Circuit and County Courts is the Clerk of the Value Adjustment Board (VAB). One (1) citizen member appointed by the school board.
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