THE APPEAL PROCESS

If a property owner disagrees with their value or has been denied an exemption, they should contact our office. The first party to review an appraisal with the property owner is a member of the Property Appraiser's Office. Usually, objections are settled during this phase after the property owner's position is considered and an appraiser gives a complete explanation of how a value was derived. If unsatisfied after that initial review and possible adjustment, the property owner may then petition the Value Adjustment Board.

The Value Adjustment Board was created by State law and is comprised of three members of the Hillsborough County Commission and two members of the School Board. It is administered by the Clerk of the Circuit Court as a neutral body.

The Board appoints Special Masters who are qualified real estate appraisers or attorneys to conduct hearings on disputed properties. They act totally independent of the Property Appraiser's Office. The Property Appraiser is simply a party before the board, just as is the petitioner.

The only questions the Special Masters are appointed to determine are whether the appraised value of a petitioned property exceeds its market value as of January 1 or if the exemption applied for is legitimate. It is important that the petitioner supplies all the information requested on the petition to make it easier for the Board to review the appeal.

Value Adjustment Board hearings are held in October. Forms for that purpose are available at the Property Appraiser's Office at 601 E. Kennedy Boulevard, 16th Floor.

If not satisfied with the Board's decision or if you did not file a petition with the Board, you may file a civil action in the Circuit Court.