Value Adjustment Board Opening

Value Adjustment Board Opening
Posted on 03/27/2024
Value Adjustment Board OpeningMANATEE COUNTY, FL (March 27, 2024) – Manatee County has an opening for a citizen member on the 2024 Value Adjustment Board (VAB) which hears appeals regarding denied property tax exemptions, petitions relating to assessments and appeals concerning ad valorem tax deferrals.

The VAB appoints special magistrates to hear petitions relating to:

  • assessments filed pursuant to Section 194.011(3), F.S.;
  • complaints relating to homestead exemptions as provided under Section 196.151, F.S.;
  • appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011, F.S.; and
  • appeals concerning ad valorem tax deferrals and classifications. After the special magistrate hearings, the VAB meets to consider and act upon the recommended decisions of the magistrates.

VAB applicants must own homestead property within Manatee County and must not be a member or employee of any taxing authority in this state or represent property owners, property appraisers, tax collectors or taxing authorities in any administrative or judicial review of property taxes.

The Board meets at least twice a year in the Patricia M. Glass Commission Chambers of Manatee County Administrative Center, 1112 Manatee Avenue W. in Bradenton (First Floor).

Applications are due April 29, 2024, and may be found online at

For more information, call Vicki Tessmer at (941) 741-4081, or e-mail her at [email protected].