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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.  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 (**This service is temporarily unavailable**). 

Mid-October 2016, through February 28, 2017 - 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 18, 2017, 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 22, 2017, 9:00 a.m. - The VAB will meet to consider Phase II Recommended Decisions, approve minutes, and handle other VAB matters.
March 27, 2017, 9:00 a.m. - The VAB will meet to consider Phase III Recommended Decisions, approve minutes and handle other VAB matters.

Click here for the most current meeting agenda available. (February 22, 2017)

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.