November 28, 2015     
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Finance Services - Value Adjustment Board ( VAB )

The Value Adjustment Board (VAB) meets annually to review Petitions relating to appeals of denial of exemption or denial of classification and the Property Appraiser's assessed value of real property or tangible personal property. Hearings are conducted by Special Magistrates, who are qualified real estate appraisers, personal property appraisers, or attorneys, selected by the VAB to make recommendations on Petitions. Under Florida Law, the Property Appraiser's assessment is supported by a "presumption of correctness" and the burden of proof falls on the Petitioner contesting the validity and/or value of the Property Appraiser's assessment.

The VAB consists of two County Commissioners, one School Board Member, and two citizen members, one each appointed by the Board of County Commissioners and the District School Board, who are governed by Chapter 194, Florida Statutes, and Rule Chapter 12D 10, Florida Administrative Code.

The Clerk of the Circuit Court and Comptroller is the Clerk to the VAB. The Clerk provides information and forms pertaining to the petition process by which a property owner can challenge the valuation, exemption, or classification assigned to the property.

Filing the Petition: Petitions must be received by the filing deadline in the Office of the Clerk to the VAB. There is a $15 non-refundable filing fee, which helps to defray the expenses associated with the VAB functions. Petition forms may be obtained from the Clerk to the Board's Office, the Clerk's website, the Property Appraiser's Office, or the Department of Revenue's website,

Petition(s) and filing fee should be submitted to:

Honorable Pam Childers
Clerk of the Circuit Court & Comptroller
Clerk to the Value Adjustment Board
221 Palafox Place, Suite 110
Pensacola, Florida 32502-5843
Phone: (850) 595-3920

Contact Information

Value Adjustment Board

Telephone: (850) 595-3920   
Clerk To The Board - VAB
Suite 110
221 Palafox Place
Pensacola, Florida  32502
Clerk of the Circuit Court
Clerk To The Board - VAB
P.O. Box 333
Pensacola, Florida  32591-0333

Frequently Asked Questions

Please refer to the "VAB Uniform Procedures for Petitioners" form below for additional information.

Forms and Reports

Please read the instructions for the forms that you are downloading.
Additional forms may be needed depending on your situation.

NOTE: The forms supplied by the Clerk's office are general in nature and may not meet your specific needs. The Clerk does not guarantee the legal sufficiency of these forms; therefore, you may need to consult with an attorney regarding your particular situation.

Related Resources

NOTE: Most of the "Related Resource" links above are not maintained by the Clerk.