Value Adjustment Board

The Clerk & Comptroller serves as the Clerk to the Value Adjustment Board as required by Chapter 194.015, Florida Statutes.

VAB Petitions

VAB petitions must be received in the Clerk’s Office no later than 5:00 p.m. on the 25th day following the mailing of the notice of proposed property taxes per Chapter 194.011(3)(d), Florida Statutes. 

For 2025, the deadline for filing VAB Petitions was September 15, 2025. 

If filing after the deadline, the petition must be reviewed for Good Cause determination and petitioners must also submit written reasons for submitting petitions after the filing deadline. Please click the following link for additional information: Florida Rule 12D-9.015

All petitions have a non-refundable filing fee of $50.00 unless any of the conditions below apply. All debit and credit transactions will incur a 3.5% non-refundable transaction fee.

A $15.00 non-refundable filing fee is required if:

 A filing fee is not required if:

Completed petitions should be submitted by the deadline date and accompanied by the appropriate filing fee and any other required documentation. Petitions can be submitted to our mailing address but please note that post-marked petitions are considered untimely. Petitions can be submitted in-person by visiting the Board Records Division in the East Pasco Government Center or the Official Records Division in the West Pasco Government Center.

VAB Organizational Meeting

The purpose of the VAB Organizational Meeting is for the VAB to select special magistrates and to approve VAB forms.

The Value Adjustment Board 2025 Organizational Meeting was scheduled for August 22, 2025, at 10:00 a.m. at the Historic Pasco County Courthouse, 37918 Meridian Avenue, Dade City, 33525.

To access the Agenda and Agenda Packet, please click the following link:  August 22, 2025 VAB Organizational Meeting Agenda and Agenda Packet

VAB Final Meeting

The purpose of the VAB Final Meeting is for the VAB to take action on Special Magistrate Recommendations, approve the Certification of the VAB, and other VAB matters.

The final 2025 Value Adjustment Board Meeting was scheduled for May 14, 2026, at 10:00 a.m. at the Historic Pasco County Courthouse Board Room, 2nd Floor, 37918 Meridian Avenue, Dade City, FL 33525.

To access the Agenda and Agenda Packet, please click the following link: 

Member Election

The Value Adjustment Board (VAB) is an independent entity consisting of two elected members of the Pasco Board of County Commissioners, one elected member of the Pasco County School Board, and two Pasco County citizens. 

Board Records Division

The Board Records Division’s function to this board is to accept and verify petitions received, schedule hearings, and notify petitioners by certified mail of their scheduled hearing. It is also this division’s responsibility to attend the proceedings and make audio recordings.

Special Magistrate Recommendations & Processes

Once recommendations are submitted by the special magistrates, the recommendations are mailed to each petitioner, who may file a written exception to the VAB before the final hearing.

A complete list of recommendations is distributed to board members for review prior to the board’s final hearing.

According to Chapter 193.122, Florida Statutes, the division prepares the Certificate of the Value Adjustment Board, which is signed by board members following the final VAB hearing. A Notification of the Decision form is prepared and sent to petitioners advising them of the disposition of their petition.

The division also prepares the Tax Impact Notice and submits it to the newspaper to be advertised as listed in the Florida Statutes.

Pursuant to Chapter 194.015, Florida Statutes, the Pasco County School Board is billed two-fifths of the expense of the hearings.

For a list of DOR Rules of Procedures, forms, and other VAB information, visit the Department of Revenue’s website.

Appealing Decisions

Persons choosing to appeal decisions made by the Value Adjustment Board with respect to matters considered at the forthcoming meeting are advised (s)he must have a record of the proceedings. For such purpose, (s)he may need to ensure a verbatim record of the proceedings is made that will include the testimony and evidence upon which such appeal is based. Pursuant to 12D-9.007(12)(b), the board clerk is the official record keeper for the board and shall maintain a record of the proceedings, which shall consist of a verbatim record of any hearing.

Contact Us

For further information regarding the Value Adjustment Board, contact:

Value Adjustment Board
c/o Board Records Division
East Pasco Government Center
14236 6th Street, Suite 201
Dade City, FL 33523

Phone: (352) 521-4347
Fax: (352) 521-4181

Email Value Adjustment Board