Value Adjustment Board

The Value Adjustment Board (VAB) consists of:

• Two (2) Members of the Board of County Commissioners (BCC),
• One (1) Member of the County School Board, and 
• Two (2) Citizen Members.

Each year, the Value Adjustment Board appoints Special Magistrates to conduct hearings and make recommendations on VAB petitions filed by taxpayers. 

The Clerk of the Circuit Court and County Comptroller serves as the Clerk to the VAB and facilitates the VAB Petition process. 

The VAB Attorney serves as advisor to the VAB for the purpose of ensuring that the VAB process meets all legal requirements.

2024 Special Magistrates

The following individuals are appointed by the Value Adjustment Board to serve as Special Magistrates hearing VAB petitions for the current year.

Tangible Personal Property Petitions

• John Robinson

Value Petitions

• Richard Bass
• James Behm
• Lorraine Dube
• Robert Hicks
• David Loss
• John McQueen
• John Robinson
• Jose Wong

Exemption Petitions

• Joseph H. Davis
• Lori Rutland
• Laura Walker

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