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Value Adjustment Board of Palm Beach County seeks magistrates


The Palm Beach County Clerk of the Circuit Court & Comptroller, as clerk to the Value Adjustment Board (VAB), seeks magistrates for its 2023 hearings (October – March), to be held in person, telephonically, or by other electronic means.

Special magistrates conduct hearings and prepare Recommended Decisions for consideration by the VAB.

Appraiser special magistrates hearing real estate valuation issues must be state certified real estate appraisers. Special magistrates hearing tangible personal property issues must be designated members of a nationally recognized appraisers’ organization. Attorney special magistrates hearing issues of exemptions, classifications, portability, and other legal matters must be Florida Bar members with experience in ad valorem taxation.

All special magistrate applicants must have at least three years’ experience and must have completed training and passed the examination provided by the Department of Revenue. Refer to Section 194.035, Florida Statutes and Rule 12D-9.010, F.A.C.

Compensation is $125 per hour, with a minimum 4-hour per day guarantee per VAB guidelines. All special magistrates selected by the VAB must also agree to the terms of the VAB’s Special Magistrate Agreement. Obtain the application and instructions at

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