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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A Meeting of the Escambia County Value Adjustment Board (VAB) will be held on Monday, December 12, 2022, at 8:30 a.m., in Board Chambers, First Floor, 221 Palafox Place, Pensacola, FL 32502. At this Meeting, the VAB will consider the Special Magistrates' recommendations for 2022 Petitions.

Dated: December 5, 2022

Notice is hereby given that the Escambia County Value Adjustment Board (VAB) will hold an organizational meeting on Thursday, August 29, 2022, at 11:00 a.m., in Board Chambers, 221 Palafox Place, Pensacola, Florida, to consider matters in accordance with Chapter 12D-9.013, Florida Administrative Code, Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings before Value Adjustments Board, including appointing legal counsel to the VAB, pursuant to Fla. Stat. §194.015, and appointing special magistrates, pursuant to Fla. Stat. §194.035(1).  All interested parties are invited to attend.  Parties that decide to appeal any decision made by the Board with respect to any matter considered by the Board will need to make a verbatim record of the proceedings, which record includes the testimony and evidence upon which the appeal is to be based.  All Board meetings are recorded. Contact the Clerk to the VAB at if a copy of the recording is needed.  In accordance with the Americans with Disabilities Act and Fla. Stat. §286.26, persons needing special accommodations to participate in this proceeding should contact DeLana Allen-Busbee, Clerk to the Board's Office, 221 Palafox Place, Suite 110, Pensacola, Florida  32502, at least 72 hours prior to the proceeding.  Telephone:  850-595-3917

The VAB Petition Filing Deadline for Escambia County is September 6th. All Petitions must be received by this date to be considered timely.

Dated:  August 16, 2022






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.)