Clerk To Board / VAB


Indian River County Administration Building

1801 27th Street, Bldg “A”, Rm 801 (Executive Offices)

Vero Beach, Fl 32960


The Clerk to the Board Department is the official record keeper for Indian River County. It:

  • Is responsible for keeping the official record of the actions of the Board of County Commissioners, actions taken at all regular and special meetings;

  • Is responsible for keeping the official record for actions of the Solid Waste Disposal District, Emergency Services District, Environmental Control Board and the Value Adjustment Board;

  • Is responsible for contracts, resolutions and ordinances;

  • Is responsible for providing citizens (property owners) a forum to address complaints when they believe the Property Appraiser overvalued their property or improperly denied an exemption or classification.

  • Provides the public with information about concealed weapon permits


Online Record Search

Past Board Meetings, Ordinances, and Resolutions are available for search here.


 Value Adjustment Board

The Value Adjustment Board (VAB) is an independent forum created by Florida Statute Chapter 194 to
provide property owners with an opportunity to appeal their property value or denial of an exemption,
classification, or tax deferral. The VAB consists of five members: two County Commissioners, one
School Board member, and two citizen members. Indian River County uses Special Magistrates to
conduct hearings and recommend decisions to the VAB. The VAB makes all final decisions. Special
Magistrates are qualified to review property valuation and denial of exemptions, classifications, and
Please click on the link below to access petitions, rules, and other information:

Public Notice

Petition Online Filing

Important VAB Dates

Meeting Notices


NOTICE IS HEREBY GIVEN that the Value Adjustment Board (VAB) of Indian River County, Florida, pursuant to Chapters 194 and 286.0105 of the Florida Statutes and 12D-9.013, Florida Administrative Code,
will hold its 2019 Value Adjustment Board Organizational Meeting on July 1, 2019 at 11:30 a.m. in the Indian River County Administration Building “A”, Room A1-102, located at 1801 27th Street, Vero Beach, Florida,
to consider all matters properly brought before the VAB; election of VAB Chairman and Vice Chairman; appointment of VAB Special Magistrates to hold hearings; and a Resolution establishing filing fees.
Anyone who may wish to appeal any decision that is made at this VAB meeting will need to ensure that a verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal will be based.
Anyone who needs a special accommodation for this meeting may contact the County’s Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 24 hours in advance of the meeting.
Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting.
Jeffrey R. Smith, CPA, CGFO, CGMA
Clerk of the Circuit Court & Comptroller
and of the Value Adjustment Board


Special Magistrates

Applications are accepted from March through April of each year.

Special Magistrate Advertisement

Attorney-Appraiser Magistrate Application






Transfer of Homestead Assessment Difference, Request for a Hearing
Withdrawal of Petition