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Value Adjustment Board

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled quasi-judicial hearings are handled by the VAB to settle any disputes.

The current members of the Pinellas County VAB are:

Commissioner Susan Latvala, Chairman
Commissioner Calvin D. Harris
School Board Member Robin Wikle
BCC Appointee Robert Symanski
School Board Appointee Earnest Williams

Authority for the VAB is vested through Florida Statute 194.015

VAB Meeting Minutes

Florida Dept. of Revenue LINKS

Florida Truth in Millage

Property Tax Exemptions Information

Property Tax Definitions

Florida Property Tax Valuation and Income Limitation Rates

General Information

For more information about the VAB and how to file a petition, watch this helpful video using Real Player or on You Tube.

Petition Filing Requirements

A $15 filing fee must be submitted with each petition.

Copies or faxed petitions will NOT be accepted.

State Forms
- Petition to Value Adjustment Board
- Transfer of Homestead Assessment Difference Petition (Portability).

The Florida Department of Revenue has published updated procedural rules. These draft rules can be found at: http://dor.myflorida.com/dor/property/vabwb/vabrules.html.

Request for Withdrawals

Frequently Asked Questions

Other Services

Click here for additional information on exemption filing from the Property Appraisers Website.

VAB Meeting Minutes