Clerk of the Circuit Court Homepage

Value Adjustment Board

The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the property owner and Property Appraiser concerning exemptions, valuations and classifications. Petition filing and scheduled quasi-judicial hearings are handled by the VAB to settle any disputes.

The current members of the Pinellas County VAB are:

Commissioner Susan Latvala, Chairman
Commissioner Calvin D. Harris
School Board Member Robin Wikle
BCC Appointee Robert Symanski
School Board Appointee Earnest Williams

Authority for the VAB is vested through Florida Statute 194.015

File your VAB petition online here.

General Information

For more information about the VAB and how to file a petition, watch this helpful video using Real Player or on You Tube.

Petition Filing Requirements

A $15 filing fee must be submitted with each petition.

Copies or faxed petitions will NOT be accepted.

State Forms
Note: if you use these petition forms, you MUST print them out and file them with the Board Records Department, 315 Court Street, 5th Floor, Clearwater, FL 33756.

Updated Value Adjustment Board procedural rules have been adopted by the Florida Department of Revenue (DOR):
DOR VAB Policies & Procedures Manual

Other Legal Resources Including Statutory Criteria

Reference Materials Including Guidelines

Florida Statute 286.011 is also known as Florida�s Government in the Sunshine Law. You can obtain the current Government-In-The-Sunshine manual from the Attorney General�s website.

You may view all of the information regarding the Value Adjustment Board process on the DOR website: http://dor.myflorida.com/dor/property/vab/.

Pinellas County VAB 2010 Internal Operating Procedures

Pinellas County VAB 2010 List of Potential Special Magistrates

Request for Withdrawals

Frequently Asked Questions

Other Services

Click here for additional information on exemption filing from the Property Appraisers Website.

VAB Meeting Minutes