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​​​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. Please contact the Property Appraiser's Office at 954-357-6830 for specific instructions regarding submittal of your evidence.

In accordance with 12D-9.007(8), exemption and classification hearings begin on October 14, valuation hearings will begin on October 14. Hearings will continue until all cases have been heard. Hearings are held at the Governmental Center, 115 S. Andrews Ave, Fort Lauderdale, FL. As of March 16, 2020, due to COVID-19, the Broward County Value Adjustment Board (VAB), members decided that until further notice all petition hearings will be conducted via telephone only​.

If a person decides to appeal any decision made by the board, agency or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based, F.S. 286.0105.

F. A. C. 12D-9.017 Ex Parte Communication Prohibition  No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or the special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party.

If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the Value Adjustment Board at the number below within 2 days of your scheduled hearing date. If you are hearing or voice impaired, call 954-831-3940. If you require further information contact the VAB office at 954-357-7205.​​​