Value Adjustment Board (VAB) Information and Help

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.

Submitting Petitions

Petition(s) and filing fee should be submitted to:
Honorable Pam Childers
Clerk of the Circuit Court and Comptroller
Clerk to the Value Adjustment Board
221 Palafox Place
Suite 110
Pensacola, FL 32502-5843
Phone: 850-595-3920

Public Notice 10/8/2020

PLEASE TAKE NOTICE that special magistrates appointed by the Escambia County Value Adjustment Board, in compliance with § 196.194, Fla. Stat., will conduct hearings at 221 Palafox Place, Board Chambers, First Floor, Pensacola, Florida, on the following dates, to hear (1) appeals for denials of classifications and exemptions by the Property Appraiser, and (2) objections to the valuation placed on real estate and tangible personal property:

  • October 20, 2020, beginning at 9:00 a.m.
  • October 26, 2020, beginning at 9:00 a.m.
  • October 27, 2020, beginning at 9:00 a.m.
  • October 28, 2020, beginning at 9:00 a.m.
  • November 16, 2020, beginning at 9:00 a.m.
  • November 19, 2020, beginning at 9:00 a.m.

Separate lists of applicants for exemption that have been wholly or partially approved by the Property Appraiser and of applicants for exemptions that have been denied by the Property Appraiser are maintained for public viewing in the Property Appraiser's Office, 221 Palafox Place, Suite 300, Pensacola, Florida, from 8:00 a.m. to 5:00 p.m., Monday through Friday. If you have any questions, please call the Property Appraiser's Office at (850) 434-2735. The lists include applicants for the following exemptions or classifications:

2020 Approved Exemption Types

  • COUNTY OWNED
  • DEPLOYED MILITARY
  • FALLEN HEROES
  • FIRST RESPONDERS
  • HOMESTEAD EXEMPTION
  • INCOME EXEMPTION
  • MUNICIPAL OWNED
  • SENIOR EXEMPTION
  • SENIOR EXEMPTION 25 YRS AND OVER
  • TOTAL & PERMANENT
  • TOTAL & PERMANENT Q
  • TOTAL EXEMPT - SERVICE CONNECTED
  • VETERANS
  • VETERANS DISCOUNT
  • WIDOW
  • WIDOWER

2020 Denied Exemption Types

  • DEPLOYED MILITARY
  • FRATERNAL AND OTHER
  • HOMESTEAD EXEMPTION
  • INCOME EXEMPTION
  • SENIOR EXEMPTION
  • SENIOR EXEMPTION 25 YRS AND OVER
  • TOTAL & PERMANENT
  • TOTAL EXEMPT - SERVICE CONNECTED
  • VETERANS
  • VETERANS DISCOUNT
  • WIDOW
  • WIDOWER

In accordance with the Americans with Disabilities Act and Fla. Stat. §286.26, persons needing special accommodations to participate in this proceeding should contact DeLana Allen-Busbee, Clerk to the Board's Office, 221 Palafox Place, Suite 110, Pensacola, Florida 32502, at least 24 hours prior to the proceeding. Telephone: 850-595-3920

Pam Childers, Clerk of the Circuit Court

As Clerk of the Value Adjustment Board

Dated: 9/30/2020


Meetings

  • Annually

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes

Members

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.

Overview

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 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.

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