M-Z

This Board was created by F.S. 194 to provide citizens a forum to address complaints when they believe the Property Appraiser has over assessed their property or improperly denied an exemption or classification, or the Tax Collector improperly denied a tax deferral. The Board hires qualified attorneys and appraisers to conduct hearings on these complaints and make recommendations. The Board meets to act on these recommendations.

Membership:

The membership of this Board shall be comprised of five members. Compositions is specified as follows:

• 2 Hillsborough County Commissioners
• 1 Hillsborough County School Board Member
• 1 Citizen appointed by the County Commission who owns homesteaded property in Hillsborough County
• 1 Citizen appointed by the School Board who owns a business occupying commercial space located within the school district. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner.

Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest.
(Florida Administrative Code 12D-9.004(1)(c)4)

Terms:

Members shall serve one year terms.

Special requirements:

Citizen members must not be a member or employee of any taxing authority in this state and may not be a person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes.

Authority:

Florida Statute 194, Revised by HB 909, effective September 1, 2008.

Meetings:

Five to seven times per year.
County Center, 2nd Floor
601 E. Kennedy Blvd
Tampa, FL 33602

Contact:

Sharon Sweet, Manager
Value Adjustment Board
419 Pierce Street
Room 140
Tampa, FL 33602
(813) 307-7143

Members:

*Reappointed