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Value Adjustment Board

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The Value Adjustment Board consists of:

  • 5 members; the Board of County Commissioners appoints 2 County Commissioners and 1 citizen to the Value Adjustment Board; and the School Board appoints 1 School Board member and one citizen to the Value Adjustment Board.
  • The citizen member appointed by the Board of County Commissioners must own homestead property in the County.  The citizen member appointed by the School Board must own a business occupying commercial space located in the County.
  • Term: Annually
  • Meet:  meets as necessary, usually in October of each year.
  • The Board hears appeals from property owners regarding the assessed value for ad valorem tax purposes of their real property or tangible personal property.  The Board also hears appeals of denials of ad valorem tax exemptions such as homestead and agriculture classifications, and of determinations of a late filing of an application for an exemption.

Citizen members may not be a member or employee of any taxing authority and may not be a person who represents property owners in any administrative or judicial review of property taxes. 

For more information about the Value Adjustment Board, contact the Okeechobee County Property Appraiser at (863) 763-4422. 

To be considered for a County appointment to the Value Adjustment Board, submit a completed application to the County Administrator’s Office along with verification of ownership of homestead property in the County. An Okeechobee County Citizen Board/Committee application may be obtained from the County Administrator’s Office at: 

For information on School Board appointments to the Value Adjustment Board, contact Superintendent Ken Kenworthy at (863) 462-5000 x 226.


2019 Board Members and Vacancies:

Comm. Bryant Culpepper (Chair)

Comm Kelly Owens

Bill Dover (citizen)

Elvie Posey (alternate citizen)

Attorney Glenn J. Sneider for the Board

Joe Arnold (School Board (A))

David Williams, (citizen)

Michael Sumner (citizen)

Anita Nunez (alternate citizen)