Value Adjustment Board (VAB) Information and Help
Value Adjustment Board (VAB) Information and Help
Value Adjustment Board (VAB) Information and Help PUBLIC NOTICE Notice is hereby given that the Escambia County Value Adjustment Board (VAB) will hold an organizational meeting on Monday, August 24, 2026, at 9:00 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 Procedures for Hearings before Value Adjustment Boards, 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 [email protected] 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 Dated: August 10, 2026 The Value Adjustment Board is now accepting applications for VAB Counsel and Special Master. Please see the links below for more information. Ad for Special Master Ad for VAB Counsel Application for Special Master Application for VAB Counsel THE DEADLINE TO FILE A PETITION TO THE VALUE ADJUSTMENT BOARD IS CLOSE OF BUSINESS ON SEPTEMBER 8, 2026. PETITIONS MUST BE RECEIVED IN OUR OFFICE BY THIS DEADLINE TO BE CONSIDERED TIMELY FILED. File a VAB 2026 Petition PLEASE BE ADVISED THAT PER RULE 12D-9.016(4) “ANY PARTY WHO ELECTS TO FILE ANY DOCUMENT BY FAX OR OTHER ELECTRONIC TRANSMISSION SHALL BE RESPONSIBLE FOR ANY DELAY, DISRUPTION, OR INTERRUPTION OF THE ELECTRONIC SIGNALS AND ACCEPTS THE FULL RISK THAT THE DOCUMENT MAY NOT BE PROPERLY FILED WITH THE BOARD CLERK AS A RESULT.” Remote Hearings: If you would like to request a hearing using electronic equipment, please do so using Form DR-486RMT available at Department of Revenue Value Adjustment Forms when filing your petition, or in writing to [email protected]. If you have completed a request for the remote hearing properly, the Clerk’s Office will email you the information needed to attend the hearing using electronic or other communication equipment. The email message may be generated by computer software related to the communication equipment. If you do not receive this information, please contact this office at 850-595-3920. Submitting Petitions Petition(s) and filing fee should be submitted to:Honorable Pam ChildersClerk of the Circuit Court and ComptrollerClerk to the Value Adjustment Board221 Palafox PlaceSuite 110Pensacola, FL 32502-5843Phone: 850-595-3920 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 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. 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. Meetings Annually Agendas & Minutes Agendas are available prior to the meetings. Minutes are available following approval. View most recent agendas and minutes.