What is a Special Magistrate?
The VAB appoints Special Magistrates for the purpose of taking testimony and making recommendations to the VAB. The VAB may act upon these recommendations without further hearing. These Special Magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as Special Magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as Special Magistrates. A Special Magistrate appointed to hear issues of exemptions and classifications shall be a member of The Florida Bar with no less than five (5) years experience in the area of ad valorem taxation. A Special Magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified appraiser with not less than five (5) years experience in real property valuation. A Special Magistrate appointed to hear issues regarding the valuation of tangible personal prop
The VAB appoints Special Magistrates for the purpose of taking testimony and making recommendations to the VAB.The VAB may act upon these recommendations without further hearing. These Special Magistrates cannot be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as Special Magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as Special Magistrates. A Special Magistrate appointed to hear issues of exemptions and classifications shall be a member of The Florida Bar with five (5) years experience in the area of ad valorem taxation or with less than five (5) years’ experience in this area, but has completed the training given by the Department of Revenue. A Special Magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified appraiser with five (5) years experience in real property valuation
