Broward VAB Hearing: What to Expect

If your Broward County property tax appeal isn't resolved through an informal review with the Property Appraiser, you'll be scheduled for a formal hearing before the Value Adjustment Board (VAB). Here's how to prepare and what to expect.

What Is the Broward County VAB?

The Value Adjustment Board is Broward County's independent body that hears property tax appeals. However, you won't appear before the full VAB board. Instead, your case will be heard by a Special Magistrate — a qualified professional appointed by the VAB to conduct individual hearings and make recommendations.

When Are Hearings Held?

VAB hearings run from approximately September through May. You'll receive a hearing notice with your scheduled date and time. Hearings are typically held at the Broward County Governmental Center, 115 S Andrews Ave, Fort Lauderdale FL 33301.

Evidence Upload Deadline

All evidence must be uploaded to the AXIA system by 9:00 AM the day before your hearing. Do not plan to bring physical evidence that hasn't been uploaded — the Special Magistrate needs access to everything in the system beforehand.

Remember that evidence exchange with the Property Appraiser happens 15 days before your hearing. Review the PA's evidence carefully and prepare your rebuttals.

What to Bring

• Comparable property data: A printed list of 3-5 similar properties with their Just Values and $/sqft. Broward Tax Value generates this automatically from the Property Appraiser's own records.
• Recent sales data: Sale dates, addresses, and prices for comparable homes that sold for less than your Just Value.
• Photos: Dated photos of any condition issues — roof damage, foundation problems, outdated interiors, nearby nuisances (power lines, busy roads, commercial properties).
• Repair estimates: Written estimates from contractors for any needed repairs.
• Your TRIM notice: The Truth in Millage notice you received, showing your folio number and current assessment.

How the Hearing Works

VAB hearings before a Special Magistrate typically last 15-20 minutes:

1. Both you and the Property Appraiser's representative are sworn in
2. You present your evidence first (aim for 5-10 minutes)
3. The PA's representative presents their evidence and analysis
4. Both sides can ask questions and offer rebuttals
5. The Special Magistrate asks clarifying questions
6. The magistrate makes a recommendation to the VAB, which issues the final decision

The process is designed to be accessible to homeowners without legal training. Present your data clearly and concisely — Special Magistrates see hundreds of cases and appreciate evidence over emotion.

If You Disagree with the Decision

If the VAB decision doesn't go your way, you can appeal to the Florida Circuit Court within 30 days of the VAB's written decision. A circuit court appeal is a more formal process and may benefit from legal representation, but it gives you another chance to present your case.

Common Mistakes to Avoid

• Don't compare your home to properties in different neighborhoods or vastly different sizes
• Don't argue about tax rates or millage — the VAB only determines property values
• Don't compare assessed values instead of Just Values — Save Our Homes caps make assessed values misleading
• Don't skip the evidence exchange deadline — your evidence may not be considered
• Don't forget to upload evidence to AXIA by 9 AM the day before your hearing
• Don't bring irrelevant evidence (your tax bill amount, personal finances, etc.)