Memorandum
DATE: June 5, 2026
TO: Members of the 2026 Value Adjustment Board
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: Discontinuation of Fax as an Accepted Method of Communication and Filing
PURPOSE:
Discontinue fax as an accepted method of communication and filing with the VAB.
BACKGROUND:
Florida law does not require Value Adjustment Boards (VAB) to accept filings, petitions, evidence, or communications by fax. The applicable statutes, administrative rules, Department of Revenue forms, Uniform Policies and Procedures Manual, and Department training materials consistently treat fax usage as discretionary. Accordingly, the VAB may discontinue accepting and transmitting documents by fax, provided the Board formally adopts local administrative procedures implementing the policy.
Recent operational review indicates that fax is rarely used as a method of communication with the VAB. Maintaining fax capability requires ongoing administrative oversight and resources despite minimal utilization. In light of current communication practices favoring electronic and digital methods, this item is presented to consider discontinuing fax as an accepted method of communication with the VAB.
Over the past four years, the VAB has received a total of 12 communications via fax.
ACTION REQUESTED:
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Discontinuation of Fax as an Accepted Method of Communication and Filing. titlebody