The Value Adjustment Board appoints special magistrates to hear petitions relating to assessments filed pursuant to Section 194.011(3) Florida Statutes; complaints relating to homestead exemptions as provided under Section 196.151, Florida Statutes; appeals from exemptions denied, or disputes arising from exemptions granted upon the filing of exemption applications under Section 196.011, Florida Statutes; and appeals concerning ad valorem tax deferrals and classifications.

Following special magistrate hearings, the Value Adjustment Board meets to consider and act upon the recommended decisions of the magistrates.

Five Members:

• Two county commissioners
• One school board member
• One homestead property owner appointed by the Board of County Commissioners
• One citizen who has commercial property appointed by the school board

Advisory Board positions are advertised as openings become available. 

To apply for an opening, fill out the online Advisory Board Application. 

If you have questions about the application process, please call the Advisory Board liaison for that specific board.

The Value Adjustment Board meets at least twice a year in the first-floor chambers of the Manatee County Government Administrative Center, 1112 Manatee Avenue West, Bradenton.

Forms and filing deadline information are available on the Manatee County Property Appraiser's website.

Agendas and Minutes of past meetings can be found on the Clerk of the Court Website.