A Value Adjustment Board hearing is short, statutory, and far less intimidating than a civil trial. Most commercial petitions are heard in 15–25 minutes. The magistrate is already familiar with the statutory framework — your job is to present evidence cleanly.
Who's in the room
The special magistrate (an appointed appraiser or attorney), a Property Appraiser representative (often a county appraiser, sometimes counsel), and you (or your authorized agent). Some hearings are held in person; many counties allow phone or written-submission-only. Public access is permitted but rarely exercised.
Order of operations
The PA presents first — their initial just-value determination and any supporting evidence. You present second — your DR-486 narrative, Schedule A comps, and any income or photographic exhibits. Both sides may briefly rebut. The magistrate asks clarifying questions throughout.
Evidence rules
Bring three copies of everything: one for the magistrate, one for the PA, one for yourself. Anything not in your filed exhibits or pre-disclosed under the county's local VAB rules can be excluded. Photographs are admissible without authentication if uncontested. Hearsay rules are loose — the magistrate weighs it.
Burden of proof
Under § 194.301, the petitioner bears the burden to show by a preponderance of the evidence that the PA's valuation departs from just value. Preponderance is a lower bar than civil trial (more likely than not). The magistrate's recommendation goes to the full VAB for adoption.
Decision timeline
Written recommendations typically arrive 30–60 days after the hearing. The full VAB adopts the recommendation at a public meeting (rarely modifies it). Adjustments flow to the final certified roll in spring; your following tax bill reflects the corrected just value.