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Value Adjustment Board

Purp​ose

Serve as the decision-making authority when there is a disagreement between the taxpayer and the Broward County Property Appraiser concerning property valuation/classification.

Handle petition filing and scheduled quasi-judicial hearings to settle disputes regarding exemptions, classifications, and value assessments.

Created ​By

Chapter 194, Florida Statutes, Administrative and Judicial Review of Review of Property Taxes.

Amended by Chapter 2008-197, Florida Statutes, effective September 1, 2008.

Amended by Department of Revenue (DOR) Uniform Policies and Procedures Manual, Section 12D-9.004, Paragraph (3)(a),  provides that the Broward County Board of County Commissioners and the School Board of Broward County may each appoint one alternate to serve in place of the primary member, as needed (March 30, 2010).

On November 16, 2010, the Broward County Board of County Commissioners approved the appointment of an alternate member to serve in place of the primary Value Adjustmant Board (VAB) County member, as need.  This will allow the Value Adjustment Board to maintain a quorum in the event a primary county member is unable to attend a scheduled VAB meeting.

Memb​ership

Five (5) members and (2) alternates.

  1. Two (2) members of and appointed by the Broward County Board of County Commissioners.
  2. One (1) citizen member appointed by the Broward County Board of County Commissioners who must own homestead property within Broward County; who may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.
  3. One (1) alternate appointed by the Broward County Board of County Commissioners.
  4. One (1) member of and appointed by the Broward County School Board.
  5. One (1) alternate appointed by the Broward County School Board.
  6. One (1) citizen member appointed by the Broward County School Board who must own a business occupying commercial space within the school district; who may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes

Members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons.

Quorum

Three (3) members, except that each quorum must include at least one (1) member of the Broward County Board of County Commissioners, at least one (1) member of the Broward County School Board, and at least one (1) citizen member.

At​torney

Private Counsel.

Coord​inator

Stephen Farmer, Finance Manager
Finance and Administrative Services Department

Madeline Ayala-Rivera, Value Adjustment Board Supervisor
954-357-5961

Meet​ings

Monthly, second Monday at 1:30 p.m.
Broward County Governmental Center, Room 422

Website

Broward.org/Finance/VAB

Financial Disclosure required, County not responsible for notification.

Updated 7/2/18​​​​