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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:  The $15 filing fee has been reinstated for the 2018 tax year 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
Phase II Recommended Decisions Monday, March 30, 2020 at 9:30 AM Canceled in response to COVID-19 coronavirus. Hillsborough County government will be canceling all of its events and meetings, including public hearings, until April 13, 2020.

  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.


Frequently Asked Questions

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