All hearings are quasi-judicial. The Value Adjustment Board appoints Special Magistrate attorneys and real estate appraisers to conduct its hearings. The type of petition filed determines the Special Magistrate who shall preside over your hearing. Attorney Special Magistrates handle Exemption Denials and Classification hearings. Appraiser Special Magistrates handle value hearings. Your particular hearing determines the type of information, documents, and/or evidence that must be submitted. Exemption and Classification hearings began on October 15, 2012.  Valuation hearings will start on November 1, 2012.  Hearings will continue until all cases have been heard.   Hearings are held in Rooms 200A, 200B, 211 & 211A, in the Governmental Center, on the mezzanine.  Hearings are opened to the public.  If any further information is needed, please feel free to contact the VAB staff at 954-357-7205.  Please call the Property Appraiser’s Office 954-357-5830 for specific instructions regarding submittal of your evidence.