Clerk to the Board
Board Records

The first microfilm cartridge of the records of the Board is dated July 18, 1887. Prior to February 1985 all indexes of the records are on microfilm, beginning with March 1950. After February 1985 to current the index is on the Board Records Indexing system and since October 3, 1995 all documents have been imaged.

It is the function of the Board Records Department to attend meetings by clerking various board and committee meetings as required by Florida Statute or Ordinance. This includes audio recording of meetings, appropriate advertisements, preparation of minutes and distribution of documentation to various county departments, local, state, federal agencies and private citizens. Such boards and committees include, but are not limited to:

• Citizens Advisory Committee on the Comprehensive Plan
• Citizens Ordinance Review Committee
• Consolidated Justice Information System Advisory Board
• Development Review Committee
• Educational Facilities Authority
• Emergency Medical Services Advisory Board
• Environmental Lands Acquisition Selection Committee
• Government Operations Committee
• Health Facility Authority
• Impact Fee Advisory Committee
• Metropolitan Planning Organization
• Pasco Construction Code Board
• Planning Commission
• Public Library Cooperative Board
• Public Safety Coordinating Council
• Tourist Development Council
• Transportation Disadvantage Local Coordinating Board
• Value Adjustment Board

Clerk to the Board
Value Adjustment Board

The Clerk & Comptroller serves as the Clerk to the Value Adjustment Board as required by Florida Statutes 194.032(3).

The Value Adjustment Board (VAB) is an independent entity that is comprised of two elected members of the Pasco County Commission, one elected member of the Pasco County School Board, and two Pasco County citizens. The Department's function to this Board is to accept and verify petitions received over the counter and through the mail; work in conjunction with the Property Appraiser's office to schedule hearings; and notify petitioners by certified mail of their hearing schedule. It is also this Department's responsibility to attend the proceedings and make audio recordings.

Once recommendations are submitted by the Special Magistrates, the recommendations are mailed to each petitioner who may then file a written exception to the VAB before the final hearing. A complete list of the recommendations are distributed to the Board members for their review prior to the Board's final hearing. According to Florida Statutes 193.122 the Department prepares the Certificate of Value Adjustment, which is signed by the Board following the final Value Adjustment Board hearing. A Notification of the Decision form is prepared and sent to each petitioner advising them of the disposition of their petition. The Department also prepares the Impact Notice and submits it to the newspaper to be advertised within the time constraints as listed in the Florida Statutes.

Pursuant to Florida Statutes 194.035(1), the Pasco County School Board is billed two-fifths of the expense of the hearings.

For a list of the DOR Rules of Procedures, forms and other Value Adjustment Board information, please visit the Department of Revenue's website.

• Uniform Policies and Procedures Manual - Effective March 30, 2010
  
• Pasco County Local Administrative Procedures
  
• Pasco County Local Reschedule Request - Good Cause
  
• Short Overview of the Pasco County Value Adjustment Board
  
• VAB Forms
  
• VAB Guide
  
• Value Adjustment Board - Request For Special Magistrates
  
• Appraiser Special Magistrate Application
  
• Attorney Special Magistrate Application
  
• List of Potential Special Magistrates
  
• 2019 VAB Hearing Dates and Locations
  
• 2019 VAB Members & Contact Information