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Home | Agencies & Departments | Clerk of the Board | Value Adjustment Board
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.

2018 Schedule

September 11, 2018, 5:00 p.m. - PETITION FILING DEADLINE
Hearings by Special Magistrates
October 16-18, 2018
November 27-29, 2018
December 04-06, 2018 

January 31, 2019, 10:30 a.m., Final VAB Meeting

2018 Value Adjustment Board Special Magistrates

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

Tangible Personal Property

Real Property