Brevard County Value Adjustment Board: 2026 Tax Roll Petition Hearings Begin on November 2

The Brevard County Value Adjustment Board (VAB) will begin its November hearings on petitions filed against the 2026 tax roll on Monday, November 2, 2026. The Brevard County Clerk of Court and Comptroller has posted a scheduled hearings notice for the period from November 2 through November 30, 2026. It lists each hearing by city, petition number, parcel, and time. The first hearings start at 9:30 a.m. on November 2, and the last listed hearings fall on Thursday, November 19. All hearings will be held at the North Brevard Government Complex, 400 South Street, Suite 1A, in Titusville.

What the Value Adjustment Board Does

The Clerk's web page describes the Board as a low-cost, less formal way for taxpayers to challenge property assessments and other property tax issues without going to circuit court. It calls the Board a quasi-judicial body that is independent from the Property Appraiser and the Tax Collector. The Clerk's page states that the Property Appraiser must assess property at just value as of January 1 of the current year.

The Board appoints special magistrates to conduct hearings and recommend decisions. According to the Clerk, special magistrates hear appeals on property value assessments, denied exemptions, classifications, and ad valorem tax deferrals. They also hear appeals on portability decisions and on determinations of qualifying improvements or changes in ownership or control. The Board makes all final decisions. The Clerk administers the process. The Clerk's office receives petitions, schedules meetings and hearings, sends notices to the parties, and keeps the official record.

The Clerk's roster lists Commissioners Thad Altman and Kim Adkinson, School Board member Megan Wright, and citizen members Dennis Basile and Robert Adams. Aaron Thalwitzer is listed as legal counsel to the Board.

The November notice is dated October 1, 2026. It is organized into separate city notices. They cover Cape Canaveral, Cocoa, Cocoa Beach, Grant-Valkaria, Indian Harbour Beach, Malabar, Melbourne, Melbourne Beach, Melbourne Village, Merritt Island, Palm Bay, Palm Shores, Satellite Beach, Titusville, and West Melbourne. One more section has no city heading. Palm Bay has the longest list, at 139 hearings. Melbourne lists 59. Hearings are set on November 2, 3, 4, 5, 9, 10, 16, 17, 18, and 19. A separate October notice listed earlier hearings from October 19 through October 29.

The Legal Framework in Chapter 194, Florida Statutes

Section 194.015 creates a value adjustment board in each county. It consists of two members of the county commission, one member of the school board, and two citizen members. The clerk of the county commission serves as clerk of the board.

Section 194.011 allows a taxpayer who objects to an assessment to ask the property appraiser for an informal conference. The statute states that this conference is not a prerequisite to review. A petition on valuation must be filed on or before the 25th day after the property appraiser mails the assessment notice. A petition on the denial of an exemption, a classification, or a deferral has a 30-day window. At least 15 days before the hearing, the petitioner and the property appraiser must each give the other a list of evidence, copies of documents, and a summary of witness testimony.

Section 194.032 sets the timetable. It states that the board shall meet not earlier than 30 days and not later than 60 days after the assessment notices are mailed. No board hearing may be held before the Department of Revenue approves all or part of the assessment rolls. The clerk must notify each petitioner of the hearing time at least 25 calendar days before the hearing. Each side may reschedule one time for good cause. A petitioner may not be required to wait more than 2 hours after the scheduled start time.

Section 194.035 requires counties with more than 75,000 residents to appoint special magistrates. A magistrate who hears real estate valuation issues must be a state-certified real estate appraiser. A magistrate who hears exemption, classification, and ownership issues must be a member of The Florida Bar. Section 194.034 requires the hearing rules to provide for a verbatim record of the proceedings. It also requires a written decision with findings of fact and conclusions of law. Those decisions must be issued within 20 calendar days after the last day the board is in session.

What the Hearings Mean for Property Owners and Petitioners

Section 194.034 allows petitioners to be represented by an attorney, a licensed real estate appraiser or broker, a certified public accountant, or an employee of the taxpayer. A person with a power of attorney or written authorization may also appear. The Clerk's local procedures state that petitioners may represent themselves and that these hearings do not require an attorney or agent.

The local procedures state that the Board uses the AXIA system to collect evidence. A petitioner who cannot file evidence through AXIA must give the Property Appraiser and the Board Clerk a list, summary, and copies of the evidence at least 15 days before the hearing. Rebuttal evidence should be filed at least one day before the hearing.

After each hearing, the special magistrate reviews the evidence and makes a recommendation to the Board. The local procedures give petitioners 10 calendar days from the date stamp on the recommended decision to request reconsideration. The Board then makes the final decision at a public meeting. The Clerk mails written notice of the decision within 20 days of that final meeting.

Section 194.036 describes the next step after a Board decision. Any taxpayer may bring an action to contest an assessment under Section 194.171. The property appraiser may appeal only if certain conditions in the statute are met. The circuit court hears the case anew, and the party that files the action carries the burden of proof. Section 194.171 generally bars an action filed more than 60 days after the assessment is certified for collection.

How the Public Can Attend or Watch the Hearings

The Clerk's page states that hearings are open to the public and that parking is available at the government complex. Hearings are also live streamed on two streams, VAB01 and VAB02. The streams are active only during scheduled hearing times. Petitioners who plan to attend are asked to tell the VAB Clerk's office whether they will appear in person or by telephone.

Section 194.032 also allows a petitioner to appear using electronic or other communication equipment after a written request made at least 10 calendar days before the hearing. The local procedures state that hearings run Monday through Thursday, starting at 9:00 a.m. with the last hearing set at 3:00 p.m. The November notice lists start times from 9:00 a.m. to 3:00 p.m.

The notice states that a hearing may have been cancelled since it was printed. It directs questions to the Value Adjustment Board office. Under the Clerk's posted notice, anyone who needs an accommodation under the Americans with Disabilities Act should contact the Brevard County Manager's Office no later than two business days before the hearing.

Hearings begin Monday, November 2 at 9:30 a.m. at the North Brevard Government Complex, 400 South Street, Suite 1A, Titusville.