The Value Adjustment Board

NOTICE: If you want to find out about attending VAB meetings virtually, please refer to the instructions in "Value Adjustment Board Scheduled Hearings, Meetings, and Agendas" below.

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:  The $15 filing fee has been reinstated 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

VAB Organizational Meeting to Provide Introductions and Contact Information of VAB Members, Board Clerk & Staff and Review and Approve 2024 Policy & Procedure and Special Magistrate Appointments.
July 23, 2024 at 9:30 AM

Held in the 2nd Floor Board Room, County Center, and Virtually via WebExInformation on how to access the virtual meeting is posted on this page and on the County calendar [external website link]. The purpose of the meeting is the purpose of the meeting is to Introduce and provide contact information for VAB Members, Board Clerk & Staff and Review and Approve 2024 Policy & Procedure and Special Magistrate Appointments.

NOTE:  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.

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

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

How can I submit comment or speak at a VAB public meeting?

You can watch the County's public live meetings [external web link] remotely from any web-enabled computer or smartphone. If you have a YouTube account, you can sign up for reminders when future live meetings start.

You can also sign up to submit written public comment and/or to request to speak  at upcoming Value Adjustment Board meetings. VAB Public Comment closes 30 minutes before the meeting start time due to the technical process that is performed by County IT to allow for the meeting to take place in the virtual environment. Prioritization is on a first-come first-served basis. Up to three minutes are allowed for each speaker. All audiovisual presentations such as PowerPoints, digital photos, audio, and video files for VAB public comments are not accepted at this time for display during virtual meetings because the technology does not currently support it. However, presentations may be submitted to the Clerk’s Office for insertion into the official record thru the sign up form.

Opportunities now exist for appraisers and attorneys to serve as Special Magistrates for the 2024 Value Adjustment Board