The Value Adjustment Board (VAB) meets annually to review Petitions relating to appeals of homestead, widow(er) and disability exemptions, denial of agricultural (greenbelt) classifications, and challenges to the Property Appraiser's assessed value of real estate 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 three County Commissioners and two School Board Members, who are governed by Chapter 194, Florida Statutes, and Rule Chapter 12D-10, Florida Administrative Code.
The Clerk of the Circuit Court & Comptroller is the Clerk to the VAB, who provides information and forms pertaining to the process (see Uniform Procedures) by which a property owner can, through a petition and hearing procedure, 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 defray the expenses associated with VAB functions. If the Petitioner's signature is attested by a Deputy Clerk, in lieu of a Notary Public, the Petitioner must be present and must provide picture identification and proof of Florida residency (there is an additional $3 fee for this service). Petition forms may be obtained from the Clerk to the Board's Office, from the Department of Revenue's Website (www.myflorida.com/forms), or from the Property Appraiser's Office.
Petitions should be submitted to:
Honorable Ernie Lee Magaha
Clerk of the Circuit Court & Comptroller
Clerk to the Value Adjustment Board
221 Palafox Place, Suite 130
Pensacola, Florida 32502-5843
Phone: (850) 595-3920