Value Adjustment Board


PLEASE TAKE NOTICE that the Hernando County Value Adjustment Board (VAB), in compliance with Section 196.194, Florida Statutes, will meet in the Hernando County Government Center, 20 North Main Street, Brooksville, Florida, 34601, on October 2, 2020, beginning at 8:30 a.m., and shall continue thereafter until all petitioners are heard, to consider petitions appealing the denial of exemptions/classifications, appealing portability issues, appealing determinations regarding changes of ownership or control and qualifying improvements, appealing the assessment of real and tangible property values and appealing ad valorem tax deferrals.

The Hernando County Property Appraiser maintains a list of all applicants for exemption who have had their applications for exemption wholly or partially approved or who have had their exemption denied. Said list(s) are available to the public at the County Property Appraiser’s Office, 201 Howell Avenue, Suite 300, Brooksville, Florida, 34601, Monday through Friday, from 8:30 a.m. to 4:30 p.m. The types of exemptions which are included in the aforementioned list(s) are: homestead—all categories; disability—all categories; widow’s and widower’s exemptions; tangible personal property; institutional—charitable, religious, scientific, literary, educational; government property; parcels granted economic development; renewable energy sources; labor organizations; historic property; agricultural; not-for-profit sewer and water companies; and land dedicated in perpetuity for conservation purposes.

All hearings are recorded and open to the public. Interested citizens are invited to attend. If a person decides to appeal a decision made by the Hernando County VAB with respect to any matter considered at the aforementioned hearing(s), a record of any such proceeding will be needed for such purpose, and such person will need to ensure that a verbatim record of the proceeding is made, to include the testimony and evidence upon which any such appeal is to be based. The public is advised to check the VAB website at for up-to-date information on any changes to the manner and/or location(s) in which these hearings will be held.

Any taxpayer may bring an action to contest a tax assessment pursuant to F.S. 194.171.

In accordance with the Americans with Disabilities Act, persons with disabilities needing a special accommodation to participate in these proceedings should contact the Clerk to the Value Adjustment Board at (352) 754-4970.


The Clerk of Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of two County Commissioners, one School Board member, and two citizen members and makes the final decisions regarding appeals of assessed valuation of property and homestead, widow(er)s and disability exemptions, denial of agricultural (greenbelt) classifications and portability issues. The Clerk is responsible for receiving VAB petitions, scheduling hearings, all administrative paperwork, and notifying petitioners of the decisions of the VAB.


For a general overview of the VAB process, please refer to the Petitioner Information Sheet. To review a list of laws and regulations governing the VAB process, please refer to the Law and Links section.

General Information

Where can I get a petition?

How much does it cost?

  • There is a $15 petition filing fee
  • In instances where a single, joint petition is filed, an additional $5 fee shall be charged for each added parcel included on the joint petition.
  • All filing fees are non-refundable and petitions are not considered "filed" until the filing fee is received.

How do I submit my petition?

  • Completed petitions should be mailed to:  Clerk to the Value Adjustment Board, 20 N. Main Street, Room 362, Brooksville, FL 34601 or submitted via email to or by fax to (352) 754-4239.
  • Petitions must be received in the office of the Clerk to the Value Adjustment Board by the filing deadline (see "When to File Your Petition" on the Petitioner Information Sheet). Postmarks will not be considered.

NOTICE:  Under Florida law, e-mail addresses are public record.  By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.  

What are the filing deadlines?

  • Value Petitions
    • May be filed at any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser as provided in Florida Statutes 194.011(1).
  • Exemptions
    • Late Filing - any applicant who is qualified to receive any exemption under Florida Statute 196.011(1) and who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
    • Denial - 30 days from the date of denial. ($15 filing fee is not required for homestead exemption).
  • Agricultural Classification
    • Late Filing - any applicant who is qualified to receive an agricultural classification who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
    • Denial - 30 days from the date of denial.
  • Portability
    • Late Filing - any applicant who is qualified to receive Transfer of Homestead Assessment Difference ("Portability") who fails to file an application by March 1 may file a petition any time during the taxable year on or before the 25th day following the mailing of the Notice of Proposed Property Taxes by the Property Appraiser.
  • Tax Deferral
    • Must be filed within 30 days after the mailing of the notice of disapproval.
  • Good Cause Filing
    • Pursuant to Florida Administrative Code (FAC) 12D-9.015(11), the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board of board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process.
    • “Good cause” means the verifiable showing of extraordinary circumstances, as follows:  A good cause petition must be accompanied by a written explanation for the delay in filing.
      • Personal, family or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person's attention to be diverted from filing or appearing;
      • Physical or mental illness, infirmity or disability that would reasonably affect the petitioner's ability to timely file or appear; or,
      • Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person’s attention to be diverted from timely filing; or,
      • any other cause beyond the control of the petitioner that would prevent a reasonably prudent taxpayer from timely filing.
      • If you would like to request that your hearing be rescheduled due to "good cause", submit the VAB Reschedule Request Form.

Petition Withdrawal

  • Requests to withdraw petitions must be made in writing to the VAB Clerk. The Clerk will cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
  • Click here to download the withdrawal form:
  • Withdrawal forms may be hand-delivered, mailed, e-mailed or faxed to 20 North Main Street, Room 362, Brooksville, FL 34601,, or fax to (352)754-4239.   

Payment of Property Taxes

Effective July 1, 2011, as specified in Florida Statutes, Chapter 194.014, if you petition for anything other than a denial of tax deferral you must pay all non-ad valorem assessments and a portion of ad valorem taxes before they become delinquent, usually on April 1. For an assessment or portability appeal, you are required to make a payment of at least 75% of your ad valorem taxes. For an appeal of classification, exemption, or whether an improvement was substantially complete on January 1, you must make a good faith payment of the taxes you believe you owe.


Members, Meetings & Special Magistrates

2019 VAB Members

John Allocco Chairman
Thomas Beisacher Citizen, Appointed by the governing body of the county (owns homestead property within the county)
Steve Champion County Commissioner
Jimmy Lodato School Board Member
Matt Mulvaney Citizen, Appointed by the School Board (owns business occupying commercial space located within the school district)


Special Magistrates Appointed to Hear 2020 VAB Petitions

  • Joseph Haynes Davis
  • Edgar Fleri
  • Robert Hicks
  • Stephen Jamir
  • Steven Nystrom
  • John Robinson
  • Richard Steeves
  • Donald Terrana


VAB Organizational Meeting Date

July 23, 2020


Special Magistrate Orientation Date

August 20, 2020


VAB Final Meeting Date

TBD - January 2021


Special Magistrate Hearing Dates

October through December 

If you have any questions, contact the Clerk to the VAB at (352) 754-4970 or


Laws & Links

Department of Revenue

Florida Administrative Code

Florida Statutes

Local Administrative Forms and Procedures

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