Special Magistrates

The Brevard County Value Adjustment Board (VAB) appoints special magistrates to conduct quasi-judicial hearings and provide independent recommendations on property tax disputes. Special magistrates are impartial hearing officers who review taxpayer petitions concerning property valuations, denied exemptions, classifications, tax deferrals, portability transfers, and other issues arising under Florida’s property tax laws.

Their role is to ensure that each petition is heard fairly and that the facts and relevant law are thoroughly considered before recommendations are made to the VAB for final action.