The Value Adjustment Board 

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. 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:  (Ch 2011-181-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.

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.

HILLSBOROUGH COUNTY VAB – PUBLIC NOTICE

VAB public meetings and Special Magistrate hearings are held at the County Center, 601 E. Kennedy Blvd., Tampa.   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. 

January 3 to March 9, 2012 - Public Meetings - 2011 VAB hearings before Special Magistrates will be held beginning at 8:30 a.m. each workday on the 12th floor, County Center.  (Hearings may be canceled or rescheduled without notice.)

March 1, 2012, at 9 a.m. - Public Meeting - The VAB will meet to approve 2011 Special Magistrate recommended decisions and address other VAB procedural matters.

June 26, 2012, at 9 a.m. - Public Meeting - The VAB will meet to  approve 2011 Special Magistrate recommended decisions and address other VAB procedural matters.  Immediately following the meeting, a VAB workshop will be conducted. 

Click here for the most current meeting agenda available. (March 1, 2012)

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 .