Nassau County property-tax appeals hearings set to begin Oct. 1

Nassau County property owners who believe their 2026 tax assessments are too high or who have been denied exemptions will have their day before the Value Adjustment Board beginning Oct. 1, when special magistrates start hearing appeals at the Robert M. Foster Justice Center in Yulee.

The hearings, which begin at 9 a. m. on Oct. 1 and will continue until all petitions are resolved, offer homeowners, business owners, and other property owners a formal avenue to challenge property appraisals, contest exemption denials, and appeal portability decisions that directly affect their annual tax bills. The county clerk's office announced the schedule Sept. 2.

What's happening

Special magistrates for the Nassau County Value Adjustment Board will convene at the Robert M. Foster Justice Center, Suite 456, Second Floor, at 76347 Veterans Way in Yulee, according to the official notice published by the clerk's office. Hearings are scheduled to begin Oct. 1, 2026, at 9 a. m., or as soon thereafter as matters may be heard, and will continue on subsequent dates until all petitions are addressed.

The board will review petitions and make recommendations on a wide range of property-tax matters, including adjustments to the county tax rolls, appeals of property assessments, complaints about exemption denials, portability appeals, and appeals concerning ad valorem tax deferrals and classification issues. The scope covers market value and classified-use value of real property, tangible personal property assessments, and late-filed applications for tax exemptions or agricultural classifications.

Lists of all applicants for exemptions—whether approved, partially approved, or denied—as well as applicants seeking adjustments to market or classified-use values or refunds based on catastrophic events are maintained by Nassau County Property Appraiser Kevin J. Lilly. Those lists are available to the public at the Property Appraiser's office in the James S. Page Governmental Complex, 96135 Nassau Place, Suite 4, Yulee, between 9 a. m. and 5 p. m. Monday through Friday, except legal holidays.

The exemptions and appeals subject to review include homestead exemptions in all categories, changes of ownership, changes of ownership or control under specific Florida statutes, qualifying improvements, disability exemptions in all categories, widow and widower exemptions, licensed child care facilities in enterprise zones, tangible personal property, institutional exemptions for charitable, religious, scientific, literary, and educational properties, government property, economic development parcels, historic property, land dedicated in perpetuity for conservation, disabled first responder discounts, and deployed service members exemptions.

All hearings are recorded and open to the public. Additional hearing dates, if scheduled, will be posted on the Nassau County Clerk's website at www. nassauclerk. com. The notice was dated Sept. 2, 2026, and issued by Mitch L. Keiter, ex-officio clerk of the Value Adjustment Board.

What property owners need to know

The Value Adjustment Board process is the primary recourse for Nassau County property owners who disagree with the Property Appraiser's determination of their property's market value or who have been denied a tax exemption. In Florida, property appraisers assess the value of every parcel annually as of Jan. 1, and those assessments form the basis for ad valorem tax bills issued later in the year. Property owners who believe their assessment is too high—or who have been turned down for a homestead, disability, widow, agricultural, or other exemption—can file a petition with the VAB.

For homeowners, the stakes can be significant. A successful appeal that reduces a property's assessed value by $50,000, for example, would lower the taxable value and result in a smaller annual tax bill. Homestead exemptions, which can reduce taxable value by up to $50,000 for a primary residence, are among the most common subjects of VAB appeals, particularly when the Property Appraiser has denied the exemption due to questions about residency or ownership.

Portability appeals are also a major category. Florida law allows homeowners who have built up Save Our Homes assessment caps on one property to transfer up to $500,000 of that benefit to a new primary residence within the state, a feature designed to help long-time residents preserve some of their tax advantage when they move. Denials or partial denials of portability—often due to timing issues or documentation disputes—are among the issues the VAB will review.

Business owners and owners of tangible personal property, such as equipment, furniture, and fixtures, may also petition the board if they believe the Property Appraiser has overvalued their assets or improperly classified them. Agricultural property owners seeking classified-use valuation—which assesses land based on its agricultural use rather than its market value—can appeal denials of that classification as well.

Impact on Nassau County homeowners and taxpayers

Nassau County has been one of Florida's fastest-growing counties, with new residents drawn by proximity to Jacksonville, lower costs than St. Johns County's beach communities, and major master-planned developments such as Wildlight near Yulee. Rapid growth has driven property values higher across much of the county, and with those increases come higher assessments and tax bills—even for long-time homeowners protected by Save Our Homes caps, who see their assessments rise by up to 3 percent annually.

For newer homeowners who bought during the post-pandemic price surge, the first full year of ownership often brings a reassessment to current market value, which can produce sticker shock when the tax bill arrives. The VAB process offers those owners a chance to present evidence—such as comparable sales, appraisals, or documentation of property defects—to argue that the Property Appraiser's figure is too high.

The board's decisions on exemptions can also have a direct financial impact on individual households. A homeowner denied a disability exemption, for instance, might face hundreds of dollars more in annual taxes if the denial stands. Similarly, a widow or widower denied the statutory exemption available to surviving spouses could be looking at a materially higher bill unless the VAB reverses the decision.

Because Nassau County levies property taxes to fund the county government, school district, and various special districts, any change in assessed value or exemption status flows through to the final tax bill across multiple line items. The hearings thus represent a critical check on the Property Appraiser's work and a safeguard for property owners who believe an error has been made.

Why appeals and exemptions matter in a growing market

In a fast-appreciating market like Nassau County's, assessment disputes take on added weight. When property values are climbing quickly, the gap between what a homeowner paid recently and what the Property Appraiser believes the property is worth can widen, particularly if the sale was an outlier or if market conditions have shifted since closing. The VAB provides a forum to reconcile those differences with evidence rather than simply accepting the appraised value.

Exemption denials often hinge on technical questions: Did the homeowner file the portability application within the statutory window? Was the property truly the primary residence as of Jan. 1? Was the required documentation submitted? The VAB hearings allow applicants to present their case, provide missing documentation, or explain circumstances that may have led to a denial.

For properties with agricultural, conservation, or historic classifications, the stakes can be even higher. Classified-use valuation can reduce taxable value dramatically—farmland assessed at its agricultural value may be worth a fraction of what it would be assessed at if valued for residential development potential. A denial of that classification, or a challenge to it, can mean tens of thousands of dollars in additional taxes.

The process is also a matter of transparency and accountability. All VAB hearings are recorded and open to the public, ensuring that the special magistrates' recommendations and the board's final decisions are made in the open and subject to scrutiny. Property owners who disagree with the outcome retain the right to appeal to circuit court, provided they have a record of the proceedings.

What happens next

Hearings will begin Oct. 1, 2026, at 9 a. m. at the Robert M. Foster Justice Center in Yulee and will continue until all petitions filed with the Value Adjustment Board have been heard. The special magistrates will hear each case, review the evidence, and make recommendations to the full board, which will then issue final decisions on adjustments, exemptions, and appeals.

Property owners who have filed petitions should monitor the Nassau County Clerk's website at www. nassauclerk. com for updates on hearing schedules and any additional dates that may be added. The clerk's office will notify petitioners of their scheduled hearing times.

Those who wish to attend hearings as members of the public are welcome to do so; all sessions are open and recorded. Anyone planning to appeal a VAB decision to circuit court will need a verbatim record of the proceedings, including all testimony and evidence, so attending the hearing or obtaining the recording is essential.

Individuals with disabilities who need reasonable accommodation to participate should contact the clerk's office at (904) 548-4660 at least 72 hours in advance. Hearing-impaired individuals may use the Florida Relay Service by calling 1-800-955-8770 (voice) or 1-800-955-8771 (TDD).

The Value Adjustment Board process is one of the most direct ways Nassau County property owners can engage with the county's tax system, particularly in a growth environment where rising property values and an influx of new residents are reshaping the tax base. As the hearings unfold this fall, the decisions will help set the final tax rolls for 2026 and provide a measure of relief—or clarity—for hundreds of property owners across the county.