The present study aims at the development of a novel semi-active adaptive tuned vibration absorber (SATVA) capable of tuning its natural frequency adaptively in low frequency range. The absorber consists of a multilayer sandwich beam featuring magnetorheological elastomer (MRE) and integrated U-shaped electromagnets which are attached at the top and bottom layers of the sandwich beam. Electromagnets are designed to provide the required magnetic field to alter the stiffness of the MRE layers while also acting as the active mass of the absorber. Based on the characterization of the shear and loss modulus of the fabricated MRE samples, the finite element (FE) model of the proposed SATVA has been developed to analyze the absorber to meet the design requirements and also to evaluate its dynamic performance. The proposed SATVA is then fabricated and experimental set-ups are designed to validate the electromagnet and FE models. The frequency response function of the proposed SATVA is then investigated under different levels of the applied current to the electromagnets. It has been shown that good agreement exists between simulation and FE results. A frequency-shift of approximately 9% was achieved while maintaining a reasonable factor of safety for material constraints. Finally, using the validated FE mode, a parametric study has been conducted to investigate the effect of different design parameters.