Harvey Ruvin - Clerk of the Courts - Miami-Dade County, Florida

Value Adjustment Board


Please visit Coronavirus (COVID-19) for the latest Operational updates.

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 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.

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

The Miami-Dade Clerk of the Courts provides clerical support to the VAB.

Reconsideration Requests Memo

State of Florida EO 20-52 

2020 VAB Telephonic Hearing Procedures