Value Adjustment Board


The Value Adjustment Board appoints special magistrates to hear petitions relating to assessments filed pursuant to Section 194.011(3) Florida Statutes; complaints relating to homestead exemptions as provided under Section 196.151, Florida Statutes; appeals from exemptions denied, or disputes arising from exemptions granted upon the filing of exemption applications under Section 196.011, Florida Statutes; and appeals concerning ad valorem tax deferrals and classifications.

Following special magistrate hearings, the Value Adjustment Board meets to consider and act upon the recommended decisions of the magistrates.

Membership Requirements

Five Members:

  • Two county commissioners
  • One school board member
  • One homestead property owner appointed by the Board of County Commissioners
  • One citizen who has commercial property appointed by the school board


The Value Adjustment Board meets at least twice a year in the first-floor chambers of the Manatee County Government Administrative Center, 1112 Manatee Avenue West, Bradenton.

Forms and filing deadline information are available on the Manatee County Property Appraiser's website.

Further information is available on the Clerk of the Court's Board Records website.


The Advisory Board application must be completed and submitted for the applicant to be considered for appointment. The application is available for downloading on the Apply for an Advisory Board page.

Contact Information

Address: The Value Adjustment Board Office is located in the Historic Courthouse, 1115 Manatee Avenue West, Bradenton, FL 34205

Vicki Tessmer, Board Records Supervisor
Phone number: (941) 741-4058
E-mail: [email protected]



2024 Members Seat
Kevin Van Ostenbridge, Chairman County Commissioner
Ray Turner
County Commissioner
Mike Rahn County Commissioner
Cindy Spray School Board Member
Brady Chapman
Citizen, Business Owner
Silvia Fedor
Homestead Property Owner