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The Value Adjustment Board 




Opportunities now exist for appraisers and attorneys to serve as Special Magistrates for the 2016 Value Adjustment Board.

An Appraiser Special Magistrate appointed to hear issues regarding valuation of real estate must be a state certified or licensed Florida Real Estate Appraiser pursuant to Chapter 475, Florida Statutes, and have not less than five years experience in real property valuation.  An Appraiser Special Magistrate appointed to hear issues regarding the valuation of tangible personal property must be a designated member of a nationally recognized appraisers’ organization and have not less than five years experience in tangible personal property valuation.  An Attorney Special Magistrate must be a member of The Florida Bar with no less than five years experience in the area of ad valorem taxation.

Prior to conducting hearings, Magistrates must complete Department of Revenue training.  Magistrates will conduct hearings and write findings and conclusions of law.  Qualified individuals wishing to serve must file an application along with either the Attorney Special Magistrate Information Sheet or the Appraiser Special Magistrate Information Sheet on or before Friday, May 27, 2016.  Applications should be sent to the VAB at 419 Pierce Street, Room 140, Tampa, FL, 33602, or contact the VAB office at (813) 276-8100 ext. 4354 for further information. 



The Value Adjustment Board (VAB) is comprised of two members of the BOCC, one member of the Hillsborough County School Board, and two appointed members from the public.  Click here for contact information.

VAB was created by Florida Statute 194.015 to provide citizens a forum to address complaints when they believe the Property Appraiser has over assessed their property or improperly denied an exemption or classification or the Tax Collector improperly denied a tax deferral.  The VAB hires qualified appraisers and attorneys as special magistrates to conduct hearings.  For information on filing a VAB petition, go to the selection below labeled "VAB Forms and Online Filing."

NEW:  The 2011 Legislature created Section 194.014, Florida Statutes, that requires taxpayers with pending value adjustment board petitions to a make a partial tax payment before the date of delinquency, which is normally April 1 of each year. (For example: before April 1, 2012, for 2011 taxes.)  The new law applies to petitions filed starting July 1, 2011. This new law is available at the following link:  (Partial Payment of Ad Valorem Taxes)    Taxpayers must make a required partial payment of taxes on properties that will have a petition pending on or after the delinquency date. Failure to make the required partial payment before the delinquency date (normally April 1) will result in the denial of the petition under the statute.  For important information about required payments before the tax delinquency date to avoid denial of your petition click here.

If you believe the millage rate used to determine your taxes is excessive, you may voice your concern to the appropriate taxing authority at the public hearing scheduled for that purpose. If you believe the Property Appraiser has assessed your property at a value greater than just value, you may schedule a meeting with Property Appraiser staff at (813) 272-6100. Visit the Property Appraiser's website for additional information regarding the taxing authorities, appraisal process, exemptions, appealing the Property Appraiser's decisions, et cetera.

Visit the Department of Revenue "Information for Taxpayers" website for specific information regarding exemptions, Florida's property tax system, save our homes and portability, calculating your property tax, agricultural classifications, et cetera.


Call (813) 276-8100, x4354, for information regarding VAB meetings.

Additional meeting information and a current agenda will be posted below as they become available.  Please note that meetings may be canceled, continued, or rescheduled without notice.

To subscribe to receive notices of VAB meetings by e-mail and/or SMS text message click here

October 12, 2015, through February 28, 2016 - VAB hearings will be conducted from 8:30 a.m. to 4:30 p.m., Monday through Friday, at 419 Pierce Street, Room 140.
January 20, 2016, 9:00 a.m. - The VAB will meet to consider Phase I Recommended Decisions, discuss VAB Legal Counsel, approve minutes, and handle other VAB matters.
February 25, 2016, 9:00 a.m. - The VAB will meet to consider Phase II Recommended Decisions, authorize advertising for special magistrates, approve filing fee resolution, approve minutes, and handle other VAB matters.
May 9, 2016, 9:00 a.m. - The VAB will meet to consider Phase III Recommended Decisions, Certify the 2015 Real and Tangible Assessment Rolls, approve minutes, and handle other VAB matters.

Click here for the most current meeting agenda available. (May 9, 2016)

Note:  Any person who might wish to appeal any decision made by the Value Adjustment Board regarding any matter considered at the forthcoming meeting is hereby advised that he or she will need a record of the proceedings.  He or she may need to ensure that a verbatim record of the proceedings is made that will include the testimony and evidence upon which such appeal is to be based . 

Online Filing, VAB Forms/Informationals, and VAB Member/Staff Contact Information  

VAB Contact Information
Need to visit, email, call, or mail the VAB Department? You can find that information here.