The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations. Petition filling and scheduled quasi-judicial hearings are handled by the VAB in settling disputes regarding exemptions, classifications and value assessments. Authority for the Board is vested through Florida Statutes, Chapter 194.015.

With the passing of HB 909, in June 2008, the composition of the VAB changed. The new composition consists of: two County Commissioners; one School Board member; a Citizen member who is a homesteaded property owner living in Broward County, appointed by the County Commission and a Citizen member who owns a business occupying commercial space located within the Broward School Board District, appointed by the Broward County School Board. 

Serving as board members for the 2010 and 2011 tax cycles are: Commissioner John E. Rodstrom, Jr. (chair), Commissioner Ilene Lieberman, School Board member Patricia Good (vice chair), Citizen Board member Norman Thabit (appointed by the County Commission) and Citizen Board member Thomas M. Kallman (appointed by the Broward School Board).

Commissioners Barbara Sharief and Chip LaMarca serve as Alternate Members to the Board, as well as School Board Member Robin Bartleman, who serves as the Broward School Board Alternate member.