Accepting Special Magistrate Applications March 11th thru April 14th for the 2025 Tax Cycle.
Opportunities now exist for appraisers and attorneys licensed in the State of Florida, who meet the specified criteria, to serve as an Appraiser Special Magistrate or Attorney Special Magistrate for the Broward County Value Adjustment Board for the 2025 tax cycle. Exemption, Classification and Valuation hearings will begin October 2025. Hearings will continue until all petitions have been heard. Please go to the Special Magistrate titles in the Resources section to access the criteria and an application.
Special Magistrate Recruitment Public Notice
Important Information About Property Tax
The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations. Petition filing and scheduled quasi-judicial hearings are handled by the VAB in settling disputes regarding exemptions, classifications and value assessments. Authority for the Board is vested through Florida Statutes, Chapter 194.015.
With the passing of HB 909, in June 2008, the composition of the VAB changed. The new composition consists of: two County Commissioners; one School Board member a Citizen member who is a homesteaded property owner living in Broward County, appointed by the County Commission and a Citizen member who owns a business occupying commercial space located within the Broward School Board District, appointed by the Broward County School Board.
Serving as board members for the 2024 tax cycles are: Commissioner Mark D. Bogen (Chair), Commissioner Robert McKinzie, School Board member, Rebecca Thompson, Citizen member Anthony H. Quackenbush (appointed by the County Commission) and Citizen Board member, Jeffrey Dwyer (appointed by the Broward School Board).
Commissioners Michael Udine and Commissioner Hazelle P. Rogers serve as the Alternate members to the Board, as well as School Board member Rebecca Thompson, who serves as the Broward School Board Alternate member.
