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Miami-Dade County Clerk of Court Miami-Dade County Clerk of Court

Value Adjustment Board

Taxpayers may contest the value of real estate and personal property as assessed by the Property Appraiser's Office by filing a petition with the Value Adjustment Board (the VAB).

How to file a petition

Hearings are conducted by special magistrates appointed by the VAB to determine whether or not property is properly assessed. If not, then the VAB has the authority to make any necessary adjustment.

The Appraiser Special Magistrate conducts hearings on real estate and personal property valuation hearings.

The Attorney Special Magistrate conducts hearings on tax exemptions, agricultural classifications and other legal issues.

For a list of special magistrates serving for the current tax year, please visit:  Appraiser Special Magistrates or Attorney Special Magistrates.

The Clerk of the Courts provides the clerical support required by the VAB.

Value Adjustment Board

Miami-Dade County