Value Adjustment Board
The Value Adjustment Board, which provides for the hearing of all petitions, complaints, appeals, and disputes concerning taxable assessment of properties, was established in accordance with section 194.015, Florida Statutes, which was revised on September 1, 2008. Effective September 1, 2008, the board membership shall consist of two commissioners, one of whom shall be elected chairman; one citizen appointed by the Escambia County Board of County Commissioners, one member of the district school board, as elected from the membership of that body; and one citizen appointed by the school board. (Note: The citizens appointed by the BCC and the school board must own homestead in the county, cannot be a member or employee of any taxing authority and cannot be a person that represents property owners in any administrative or judicial review of property taxes.) Appointments with citizens are made annually upon notice from the comptroller advising of petitions awaiting hearing. The board shall not meet earlier than 30 days and not later than 45 days after the mailing of the proposed property tax notice by the property appraiser; and, not prior to approval of all or any part of the assessment rolls of the Department of Revenue.
School board appointments are for a period of one year. After the hearings are held, the board is disbanded until the following year. Value Adjustment Board members serve year-to-year terms. The Value Adjustment Board meets in either October or November of every year and elects a new chairman. The process then will begin over again.