The Value Adjustment Board

The Value Adjustment Board (VAB) was created by Florida Statute 194.015 to provide citizens a forum to address complaints when they believe the Property Appraiser has over assessed their property or improperly denied an exemption or classification or the Tax Collector improperly denied a tax deferral. The VAB hires qualified appraisers and attorneys as Special Magistrates to conduct hearings.

The VAB is comprised of two members of the Board of County Commissioners, one member of the Hillsborough County School Board, and two appointed members from the public. The Clerk of the Circuit Court is Clerk to the VAB.

If you believe the millage rate used to determine your taxes is excessive, you may voice your concern to the appropriate taxing authority at the public hearing scheduled for that purpose. If you believe the Property Appraiser has assessed your property at a value greater than just value, you may schedule a meeting with Property Appraiser staff at (813) 272-6100. Visit the Property Appraiser's website for additional information regarding the taxing authorities, appraisal process, exemptions, appealing the Property Appraiser's decisions, etc.

NOTE:  For current 2016 tax year, there is no filing fee in Hillsborough County.


Value Adjustment Board Scheduled Hearings, Meetings, and Agendas

Additional meeting information and a current agenda will be posted as they become available. 

NOTE:  Meetings may be canceled, continued, or rescheduled without notice. 

Current VAB meeting agenda


Upcoming VAB Meetings

Date/Time  Location and/or Subject
VAB Phase III Meeting Cancelled  

Wednesday, May 24, 2017; 9:00 a.m.

Cancelled due to quorum requirements.

VAB Phase III Meeting Monday, June 19, 2017; 2:00 p.m. Planning Commission Committee Meeting Room on the 18th Floor of the County Center.  The VAB will meet to consider Phase III Recommended Decisions, Certify Tax Rolls, approve minutes and handle other VAB matters.  

  Any person who might wish to appeal any decision made by the Value Adjustment Board regarding any matter considered at the forthcoming meeting is hereby advised that he or she will need a record of the proceedings. He or she may need to ensure that a verbatim record of the proceedings is made that will include the testimony and evidence upon which such appeal is to be based.

Opportunities now exist for appraisers and attorneys to serve as SPECIAL MAGISTRATES for the 2017 VALUE ADJUSTMENT BOARD



Opportunities now exist for appraisers and attorneys to serve as Special Magistrates for the 2017 Value Adjustment Board.

An Appraiser Special Magistrate appointed to hear issues regarding valuation of real estate must be a state certified or licensed Florida Real Estate Appraiser pursuant to Chapter 475, Florida Statutes, and have not less than five years experience in real property valuation.  An Appraiser Special Magistrate appointed to hear issues regarding the valuation of tangible personal property must be a designated member of a nationally recognized appraisers’ organization and have not less than five years experience in tangible personal property valuation.  An Attorney Special Magistrate must be a member of The Florida Bar with no less than five years experience in the area of ad valorem taxation.

Prior to conducting hearings, Magistrates must complete Department of Revenue training.  Magistrates will conduct hearings and write findings and conclusions of law.  Qualified individuals wishing to serve must file an application on or before Friday, May 26, 2017.  Applications and additional criteria are available below or at 419 Pierce Street, Room 140, Tampa, FL, 33602, phone (813) 276-8100 ext. 4354.

2017 Appraiser Application Package

2017 Attorney Application Package


Frequently Asked Questions

What are my options for obtaining customer service from the Clerk's office?

Mail:  P.O. Box 1110, Tampa, FL 33601-1110
Email:  Contact us
Phone:  (813) 276-8100, ext. 4354
In person:  Downtown Tampa