Value Adjustment Board
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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).
Hearings are conducted by special magistrates appointed by the VAB to determine whether or not a property is properly assessed. If not, then the VAB has the authority to make an adjustment.
Appraiser Special Magistrates conduct hearings on real estate and personal property valuation hearings.
Attorney Special Magistrates conduct hearings on tax exemptions, agricultural classifications and other legal issues.
The Miami-Dade Clerk of the Courts provides clerical support to the VAB.