Value Adjustment Board

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.


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)


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.


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


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

Schedule & Agendas


Sharon Sweet, Manager
Value Adjustment Board
601 E. Kennedy Blvd., 12th Floor
Tampa, FL 33602
(813) 307-7143


Member Position/Appointed By Dates of Service
Commissioner Harry Cohen
Commissioner Pat Kemp
Mr. Shawn Simon
Citizen who owns homesteaded property in HC / BOCC 07/17/2019-