Value Adjustment Board (VAB)

How Property Taxes Are Calculated

Each year, local governments raise funds by collecting taxes on the real and tangible property located in each government’s jurisdiction. These taxes, known as ad valorem or property taxes, are calculated by multiplying the millage rate times the value of taxable property owned by the taxpayer. Millage rates are set by local taxing authorities. The value at which your property is assessed is determined by the Property Appraiser, the elected official responsible for assessing the value of all real property and tangible property in Brevard County.

The Property Appraiser is required by law to assess property at just value as of January 1st of the current year. The just value of property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently, knowledgeable, and for self-interest, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue stimuli or duress.

If you believe that the millage rates are excessive, you may voice your concerns at a public hearing scheduled for that purpose. If you believe that the Property Appraiser has assessed your property at a value greater than the just value, you may schedule a meeting with the Property Appraiser’s staff, petition the assessment to the Value Adjustment Board, and/or institute legal action in Circuit Court. The following information is designed to provide a brief overview of the procedures available for appealing the market value of property.

Purpose of the Value Adjustment Board

The purpose of the Value Adjustment Board (VAB) is to provide a low-cost, less formal appeal process for taxpayers to challenge property assessments and other property tax issues without the expense and complication of going to circuit court. It is a quasi-judicial body that is independent from the Property Appraiser and the Tax Collector.

Special Magistrates

Brevard County VAB appoints special magistrates to conduct hearings and recommend decisions to the VAB. Special magistrates hear appeals regarding: property value assessments; denied exemptions, classifications, ad valorem tax deferrals; portability decisions; and determinations in qualifying improvements or changes in ownership/control. However, the VAB makes all final decisions.

The Clerk administers the VAB process. The Clerk’s office receives and processes petitions, schedules VAB meetings and hearings, provides notices to parties, and makes the official record of all proceedings.

Hearings

Notice under the Americans with Disabilities Act (Title III):

In accordance with the requirements of Article II of the Americans with Disabilities Act of 1990 (ADA), the County of Brevard (County) will not discriminate against qualified individuals with disabilities based on disability in services, programs, or activities. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate in a program, service, or activity of the county, should contact the Brevard County Manager’s Office at (321)-633-2010, as soon as possible, but no later than two (2) business days prior to the scheduled hearing or meeting. This paragraph shall likewise apply to written requests by a physically handicapped person needing a special accommodation to attend a public meeting in accordance with §. 286.26, Florida Statutes.

Live Streams

Hearings are now live-streamed for public access. Live stream is only active during scheduled hearing times.

Please make sure that you have a strong phone connection and that you have any relevant documentation or information needed for the hearing available.

The VAB thanks you in advance for your anticipated cooperation.