Value Adjustment Board – Special Magistrate Applicants

Opportunities now exist for attorneys and appraisers who are licensed in the State of Florida and meet the following criteria to serve as a special magistrate for the 2026 tax cycle for the Value Adjustment Board of Lake County.

Applicant Criteria:

1. The applicant may not be an elected or appointed official or an employee of Lake County, a taxing jurisdiction, or the State.
2. ATTORNEY Special Magistrate to hear issues of exemptions and classifications shall be a member of The Florida Bar with not less than 5 years of experience in the area of ad valorem taxation.
3. APPRAISER Special Magistrate to hear issues regarding the valuation of residential and commercial real estate must be a state-certified real estate appraiser with not less than 5 years of experience in real property valuation.
4. APPRAISER Special Magistrate to hear issues regarding the valuation of tangible personal property must be a designated member of a nationally recognized appraiser’s organization with not less than 5 years of experience in tangible personal property valuation.
5. Applicant need not be a resident of Lake County.
6. Applicant may not represent a person before the Value Adjustment Board in any tax year during which he/she serves as a Special Magistrate.

Prior to conducting hearings, Magistrates must complete Department of Revenue training. Magistrates will conduct hearings and write findings of fact and conclusions of law.

Application:

Qualified individuals wishing to serve during the 2026 tax season must file an application with the VAB Clerk by May 15, 2026. Applications are also available in the VAB Office, located at 550 W. Main Street, Jury Assembly Room, Tavares, FL 32778.

Download the Special Magistrate Application

For further information, contact the VAB Clerk at (352) 742-4398 or [email protected].