Florida statutes requires the Department of Revenue to provide annual training for value adjustment board special magistrates. The final 2021 VAB training is available on the department’s website.

In producing the 2021 training materials, the department amended the 2020 training materials to reflect 2021 legislative changes. For the reader’s benefit, the 2021 legislative changes are in blue text and are generally introduced by a “New” or “Note” label in red text.

Module 1 contains a summary of recent legislative changes. Various training modules included throughout the VAB training address these changes where appropriate. Existing rule text affected by a legislative change is in italicized, red text followed by a “Note” label in red text and a description of the legislative change.