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Value Adjustment Board (VAB) Information and Help
THE DEADLINE TO FILE A 2023 VAB PETITION IS SEPTEMBER 5, 2023. ALL PETITIONS MUST BE RECEIVED IN OUR OFFICE BY THIS DATE TO BE CONSIDERED TIMELY FILED.
File a VAB 2023 Petition
Public Notice 9/28/2023
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 17, 2023, beginning at 9:00 a.m.
October 18, 2023, beginning at 9:00 a.m.
November 3, 2023, beginning at 9:00 a.m.
November 7, 2023, beginning at 10:00 a.m.
Separate lists of applicants for exemption that have been wholly or partially approved by the Property Appraiser and of applicants for exemptions that have been denied by the Property Appraiser are maintained for public viewing in the Property Appraiser's Office, 221 Palafox Place, Suite 300, Pensacola, Florida, from 8:00 a.m. to 5:00 p.m., Monday through Friday. If you have any questions, please call the Property Appraiser's Office at (850) 434‑2735. The lists include applicants for the following exemptions or classifications:
2023 Approved Exemption Types
COUNTY OWNED
DEPLOYED MILITARY
FIRST RESPONDERS
HOMESTEAD EXEMPTION
INCOME EXEMPTION
SENIOR EXEMPTION
SENIOR EXEMPTION 25 YRS & OVER
TOTAL & PERMANENT
TOTAL & PERMANENT Q
TOTAL EXEMPT – SERVICE CONNECTED
VETERANS
VETERANS DISCOUNT
WIDOW
WIDOWER
2023 Denied Exemption Types
HOMESTEAD EXEMPTION
PARENTAL LIVING QUARTERS
SENIOR EXEMPTION
SENIOR EXEMPTION 25 YRS & OVER
TOTAL & PERMANENT
TOTAL EXEMPT – SERVICE CONNECTED
VETERANS
VETERANS DISCOUNT
WIDOW
WIDOWER
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: 850-595-3920
Pam Childers, Clerk of the Circuit Court
As Clerk of the Value Adjustment Board
Dated: 9/28/2023
Value Adjustment Board Organizational Meeting - August 21, 2023
Public Notice 8/2/2023
Notice is hereby given that the Escambia County Value Adjustment Board (VAB) will hold an organizational meeting on Thursday, August 21, 2023, 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 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 VAB@escambiaclerk.com 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
Public Notice 5/9/2023
The Value Adjustment Board is currently accepting applications for VAB Counsel and Special Magistrate. Please see the following links below for more information:
Ad for VAB Special Master 2023
Application for Special Magistrate
Special Magistrate Requirements
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
Meetings
- Annually
Agendas & Minutes
Agendas are available prior to the meetings. Minutes are available following approval.
View Most Recent Agendas and Minutes
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.
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.