Escambia County
Value Adjustment Board
221 Palafox Place
Suite 110
Pensacola, Florida 32502

  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.
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The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings.

You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB.  

In order to successfully file an electronic petition you will need to know the following:

  • The filing fee is $15.00 per petition.
  • You will be prompted to submit your petition and pay the required non-refundable filing fee by credit or debit card. American Express, MasterCard, Visa and Discover credit cards are accepted.  Debit cards with the Visa or MasterCard logo are accepted.  Credit and debit card transactions are subject to a 3.5% non-refundable fee, assessed by a third-party payment processor (  This fee will appear on the cardholder's statement.
  • Remember to complete all of the required fields on each screen!
  • After submitting your petition, write down your Transaction Number and Password so that you can log in at your convenience to check the status of your petition or to upload your evidence.


All Petitions may be filed electronically with the exception of contiguous undeveloped parcels/condominiums which must be filed in person or by mail.

To file petitions for contiguous undeveloped parcels/condominiums, you will need to do the following:

  • Obtain a written determination from the Property Appraiser's Office prior to filing your petition (Form DR-486MU is recommended). 
  • Include the appropriate filing fee ($15.00 for the first parcel plus $5.00 for each additional parcel).  See FDOR Rule 12D-9.015.
  • Mail or personally deliver the petitions and filing fees to the Clerk to the VAB,
    221 Palafox Place - Suite 110, Pensicola, FL 32502.




Clerk to the Value Adjustment Board
Clerk of the Circuit Court
Property Appraiser
Florida Department of Revenue (FDOR)
FDOR Withdrawal Form  (NOTE:  Must be filed in person, mailed, faxed, or e-mailed.)