Value Adjustment Board (VAB) Information and Help

Notice 10/05/2022

Notice of Special Magistrate Hearings (PDF)

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 26, 2022, beginning at 9:00 a.m.
  • October 27, 2022, beginning at 10:30 a.m.
  • October 28, 2022, beginning at 9:00 a.m.
  • November 4, 2022, beginning at 10:00 a.m.
  • December 2, 2022, beginning at 9:00 a.m.

Notice 8/26/2022

The Value Adjustment Board Organizational Meeting Agenda for August 29, 2022 is now available.

VAB Organizational Meeting Agenda August 29, 2022 (PDF)

Notice 8/16/2022

Notice is hereby given that the Escambia County Value Adjustment Board (VAB) will hold an organizational meeting on Thursday, August 29, 2022, at 11:00 a.m., in Board Chambers, 221 Palafox Place, Pensacola, Florida, to consider matters in accordance with Chapter 12D-9.013, Florida Administrative Code, Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustments Board, including appointing legal counsel to the VAB, pursuant to Fla. Stat. §194.015, and appointing special magistrates, pursuant to Fla. Stat. §194.035(1).  All interested parties are invited to attend.  Parties that decide to appeal any decision made by the Board with respect to any matter considered by the Board will need to make a verbatim record of the proceedings, which record includes the testimony and evidence upon which the appeal is to be based.  All Board meetings are recorded. Contact the Clerk to the VAB at if a copy of the recording is needed.  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 72 hours prior to the proceeding.  Telephone:  850-595-3917

Notice 8/12/2022

The VAB Petition Filing Deadline for Escambia County is September 6th. All Petitions must be received by this date to be considered timely.

Notice 8/3/2022

The Value Adjustment Board Organizational Meeting Agenda for August 11, 2022 is now available.

VAB Organizational Meeting Agenda August 11, 2022 (PDF)

Notice 5/4/2022

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

Application for VAB Counsel

VAB Counsel Requirements

Application for Special Magistrate

Special Magistrate Requirements


File a VAB 2023 Petition

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.