Value Adjustment Board


Notice For Special Magistrate

Uniform Policies and Procedures Manual and Accompanying Documents:

Uniform Policies and Procedures Manual
Information for Taxpayers
Government-in-the-Sunshine Manual
Local Administrative Resolution
Filing Fee Resolution

Petition and Petition Withdrawal Forms

A nonrefundable filing fee of $15 per parcel must accompany each petition. The petition will not be considered complete until the filing fee is received. Checks should be made payable to Flagler County Board of County Commissioners.

If you are filing a petition with multiple contiguous, undeveloped parcels the fee is $15 for the first parcel plus $5 for each additional parcel. Your joint petition must be accompanied by documentation from the Property Appraiser that the contiguous parcels are substantially similar in nature in order for it to be filed.

Petition Forms

Property Tax Oversight Forms


Petition Withdrawal Form

DR-485WI Withdrawal of Petition to VAB

Meeting/Hearing Schedules

VAB Organizational Meeting – July 19, 2018

Value Adjustment Board Process Calendar

Board Members

County Commissioner – Donald O’Brien
County Commissioner – David Sullivan
County Commission – Citizen Appointee Donald Tobin
School Board Member – Janet McDonald
School Board – Citizen Appointee Dave Alfin

Legal Counsel

Mike Perry, Esquire

Special Magistrates

Elizabeth Baker Young, Esquire
Reginald M. Carter, ASA, SRA, MRICS


Lisa Funicello
Rhea Cosgrove
Debora Jenkins

Contact Information

You may contact the Value Adjustment Board by phone at (386) 313-4400, via our contact form, or by mailing a letter to:

Value Adjustment Board
c/o Flagler County Clerk’s Office
Kim C. Hammond Justice Center
1769 E Moody Blvd, Bldg 1
Bunnell, FL 32110

Neither the petitioner nor the property appraiser should communicate with a VAB Member or Special Magistrate concerning a pending petition other than “on the record” during a scheduled hearing. Inappropriate contact may result in the recusal of the VAB Member or the Special Magistrate, or other measures. All questions and concerns regarding the VAB should be directed to the VAB Clerks.