2. Valuation petitions.

Value Adjustment Board (VAB) · 2026-05-14 · agenda_item

The Value Adjustment Board (VAB) in Pasco County is reviewing procedures related to valuation petitions. This review is based on changes from Chapter 2009-121, Laws of Florida, which affects how property tax assessments are handled. The standard for proving an assessment is incorrect has shifted from a clear and convincing evidence standard to a preponderance of the evidence standard. This means the party presenting the greater weight of the evidence will prevail. The VAB is currently in a review phase for these procedural matters. This process could involve legal services related to tax assessment challenges and property valuation. Businesses specializing in legal services and property appraisal may find opportunities as these procedures are clarified and applied.