Value Adjustment Board
The Clerk & Comptroller serves as the Clerk to the Value Adjustment Board as required by Chapter 194.015, Florida Statutes.
As of July 12, 2023, Pasco County has discontinued Telephonic Hearings.
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 also is 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.
VAB petitions must be received in the Clerk’s Office no later than 5 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 2023, the deadline for filing VAB Petitions is September 12, 2023. Petitions must be physically in our office by 5:00 p.m. (not merely postmarked). If filing after the deadline, the petition will need to be reviewed for a Good Cause Determination (Florida Administrative Code & Florida Administrative Register Rule 12D-9.015(14)).
Please click the following link for additional information: Florida Rule 12D-9.015
Note: Pasco County does not accept VAB petitions faxed or filed online.
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 2023 Organizational Meeting is scheduled to be held on on July 12, 2023 at 2:00 p.m. at the Historic Pasco County Courthouse, 37918 Meridian Avenue, Dade City 33525.
To view the VAB 2023 Organizational Meeting Agenda and Meeting Packet, click the following link: Value Adjustment Board 2023 Organizational Meeting July 12, 2023.
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 2022 Value Adjustment Board Meeting was held on March 24, 2023 at 10:00 a.m. at the Historic Pasco County Courthouse Board Room, 2nd Floor, 37918 Meridian Avenue, Dade City, FL 33525.
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.
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