Notice of VAB Meeting

NASSAU COUNTY VALUE ADJUSTMENT BOARD

PUBLIC NOTICE

APPLICANTS FOR SPECIAL MAGISTRATES

APPRAISER SPECIAL MAGISTRATE

ATTORNEY SPECIAL MAGISTRATE

OPPORTUNITIES now exist for appraisers and attorneys who meet the following criteria to serve as APPRAISER SPECIAL MAGISTRATE or ATTORNEY SPECIAL MAGISTRATE for the VALUE ADJUSTMENT BOARD (VAB), NASSAU COUNTY, FLORIDA.

1.    No Special Magistrate may be an appointed or elected official or employee of Nassau County.

2.     A Special Magistrate must not be an elected or appointed official or employee of a taxing jurisdiction or of the State.

3.      No Special Magistrate may represent a taxpayer before the Board in any tax year during which he or she serves as a Special Magistrate. 

4.      Appraiser Special Magistrates hear all assessed value petitions (tangible, residential, commercial, industrial). An appraiser Special Magistrate appointed to hear issues regarding the valuation of real estate shall be a state-certified real estate appraiser with not less than five years of experience in real property valuation and having received training provided by the Department of Revenue (DOR), or with no less than three years of such experience and having completed training and taken the exam provided by the DOR. A Special Magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraisers’ organization with not less than five years of experience in tangible personal property valuation or with no less than three years of such experience and having completed training and taken the exam provided by the DOR.

5.      Attorney Special Magistrates hear all appeals related to Exemptions, Classification, and Portability Transfer Petitions and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred. An attorney Special Magistrate must be a member of The Florida Bar with no less than five years of experience in the area of ad valorem taxation and having received training provided by the DOR, or with no less than three years of such experience and having completed training and taken the exam provided by the DOR.

6.     Appraiser and Attorney Special Magistrates will be paid at a VAB-approved rate based on a 2-hour minimum, and if hearings are canceled less than 24 hours before the scheduled date. In addition, up to 4 hours of travel time round trip or actual travel time may be reimbursed, whichever is less.

7.   All Special Magistrates shall attend or receive an annual training program provided by the DOR. Special magistrates substituting two years of experience must show that they have completed the training by taking a written examination provided by the DOR. A Special Magistrate must receive or complete any required training and/or exam(s) prior to holding hearings. 

8.     The duties and requirements summarized above with respect to Special Magistrates are more fully set forth in Florida Statutes Section 194.035 and Florida Department of Revenue Administrative Code Rule 12D-9.010. 

9.    Applicants are hereby notified that Section 287.05701, Florida Statutes, requires that the VAB may not request documentation of or consider an applicant's social, political, or ideological interests when determining if the applicant would be a responsible Special Magistrate, and the VAB will not give preference to any applicant based on the applicant's social, political, or ideological interests.

Application forms are available on the Clerk’s website. Qualified individuals wishing to serve may file an application on or before 5:00 p.m. on June 30, 2026, stating their qualifications.

Clerk Services/BOCC/VAB

76347 Veterans Way

Yulee, FL  32097

Email: VAB@nassauclerk.com

Website: www.nassauclerk.com

Questions may be directed to the VAB Clerk at 904-548-4666.