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Clerk of the Board - Administration Building
M - F: 8am - 5pm
1 Courthouse Square,
Suite 2401
Kissimmee, FL 34741

Value Adjustment Board

About the Value Adjustment Board

The Value Adjustment Board VAB consists of two members of the County Commission, one citizen appointment owning homestead property in the County, one School Board Member, and one citizen appointment, who owns a business that occupies commercial space located within the School District.

The VAB considers taxpayer petitions that seek to overturn decisions rendered by the County Property Appraiser. The VAB must protect the public trust by providing and ensuring fair and impartial hearings for petitioning taxpayers.

Special Magistrates are appointed by the VAB to serve as representatives of the VAB at hearings scheduled to consider taxpayers petitions. The most common taxpayer petitions appeal either a valuation assessment of real or personal property, the denial of a tax exemption, denial of a tax classification such as greenbelt, or the denial of a tax deferral sought by a taxpayer.

After a hearing at which testimony and other evidence is presented, the Special Magistrate prepares written findings of fact and conclusions of law, which are then submitted as recommendations to the VAB. The VAB considers the Special Magistrate recommendations and issues a written decision on each taxpayer’s petition.

Both the taxpayer and the County Property Appraiser have certain rights to further pursue a matter in Circuit Court.

2017 Schedule

September 12, 2017, 5:00 p.m. - PETITION FILING DEADLINE

Hearings by Special Magistrates

October 10-12, 2017
October 17-19, 2017
October 24-26, 2017
November 14-16, 2017
January 11, 2018

January 29, 2018, 2:00 PM, First Final VAB Meeting
March 01, 2018, 10:00AM Second Final VAB Meeting

2017 Value Adjustment Board Special Magistrates

The contact information for these individuals is or 407-742-2100.

Tangible Personal Property
Pamela B. Andrea
John Robinson
Marcos Salas
Stephen Tatro

Real Property
Edwin Barfield
Stephen King
Richard Steeves

Joseph Haynes Davis
Todd Hoepker