Value Adjustment Board (VAB) Information and Help

File a VAB 2023 Petition

Public Notice 5/9/2023

The Value Adjustment Board is currently accepting applications for VAB Counsel and Special Magistrate. Please see the following links below for more information:

Ad for VAB Counsel 2023

Application for VAB Counsel

VAB Counsel Requirements

Ad for VAB Special Master 2023

Application for Special Magistrate

Special Magistrate Requirements

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


  • Annually

Agendas & Minutes

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

View Most Recent Agendas and Minutes


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 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 in person 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.