Item #10 2019 VAB Training07/30/2019 Item 10
EXECUTIVE SUMMARY
Presentation and update regarding the Department of Revenue’s required
2019 Value Adjustment Board (VAB) Training (for informational purposes
only).
OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to
the Department of Revenue’s (DOR) required training for the special magistrates.
CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) … “The department shall
provide and conduct training for special magistrates at least once each state fiscal year in at least
five locations throughout the state. Such training shall emphasize the department’s standard
measures of value, including the guidelines for real and tangible personal property.
Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has
completed the training provided by the department under this subsection may be appointed as a
special magistrate. The training shall be open to the public. The department shall charge tuition
fees to any person attending this training in an amount sufficient to fund the department’s costs
to conduct all aspects of the training. The department shall deposit the fees collected into the
Certification Program Trust Fund pursuant to s. 195.002(2).”
The Florida Department of Revenue, Property Tax Oversight Division will soon update the
required training for the special magistrates on their website located at the following web
address: http://floridarevenue.com/dor/property/vab/training.html . Each appointed special
magistrate is required to participate in the training that is provided by the Florida Department of
Revenue in order to conduct hearings for the current year. Upon completion, the special
magistrate is required to provide their certification of training to the VAB.
RECOMMENDATION: For informational purposes.
Attachments
Florida Statute 194.035 (3)