Tampa, Florida
Hillsborough County commercial property tax appeals
Appeals start with the Hillsborough County Property Appraiser (HCPA) and go to the Hillsborough County Value Adjustment Board. Here is how commercial evidence is built, filed and heard in Hillsborough County.
- Assessor
- Hillsborough County Property Appraiser (HCPA)
- First-level board
- Hillsborough County Value Adjustment Board
- Filing deadline
- Petition to the VAB on or before the 25th day following the mailing of the TRIM notice (Fla. Stat. §194.011(3)(d)), as printed on the notice
- Commercial assessment level
- 100% of just value; non-school levies subject to the 10% non-homestead assessment limitation until a change of ownership or control (Fla. Stat. §193.1555)
- Value standard
- Just value, which Florida courts equate with fair market value (Fla. Const. art. VII, §4; Walter v. Schuler, 176 So. 2d 81 (Fla. 1965))
- Valuation date
- January 1 of the tax year (Fla. Stat. §192.042)
- Assessment cycle
- Annual reappraisal; status and just value fixed as of January 1
- Notices mailed
- TRIM notices (Notice of Proposed Property Taxes) began mailing August 13, 2026; the petition deadline is printed on each notice
How Hillsborough County assesses commercial property
Hillsborough County's commercial base runs from the Westshore office district and the Water Street redevelopment downtown to the distribution buildings along I-4 and out to Plant City. The Hillsborough County Property Appraiser, Bob Henriquez, CFA, values property as of January 1 using the cost, sales comparison and income approaches as appropriate, and began mailing 2026 TRIM notices on August 13. The petition deadline is printed on each notice and falls 25 days after mailing under Fla. Stat. §194.011(3)(d).
Most of the process happens in one building. HCPA's downtown office is on the 15th floor of County Center at 601 E. Kennedy Boulevard, the Value Adjustment Board clerk takes paper petitions on the 12th floor, and special magistrate hearings run on the 13th floor from October until every petition is heard. The Clerk of the Circuit Court & Comptroller staffs the VAB. Hillsborough charges $50, the maximum after HB 7031 raised the cap in 2025, and card payments add 3.5% per transaction. Contiguous parcels cannot be filed online, and petitions sent by fax or email are refused.
Scheduling rules are tight on both sides. The clerk must mail the hearing notice at least 25 calendar days ahead, each party may reschedule once for good cause under §194.032(2)(a), and a petitioner cannot be made to wait more than two hours past the scheduled start. Because HCPA measures value strictly at January 1, evidence from later in the year needs a clear link back to the valuation date.
Major commercial submarkets
- Westshore
- Downtown Tampa and Water Street
- I-4 corridor and Sabal Park
- Brandon
- Plant City and East Hillsborough industrial
- Tampa International Airport area
Uniformity authority
Fla. Const. art. VII, §§2 and 4; Fla. Stat. §194.301(2)(a)
Appeal statute
Fla. Stat. §194.011 (VAB petition); §194.032 (hearing notice and scheduling); §194.171 (circuit court)
After the board
Original action in the Circuit Court of the 13th Judicial Circuit (Hillsborough), tried de novo, within 60 days under Fla. Stat. §194.171
Official forms ATALI ELECTRIC fills for Hillsborough County
| Form | Filed with | Purpose |
|---|---|---|
| DR-486, Petition to the Value Adjustment Board, Request for Hearing | VAB clerk online, or delivered or mailed to VAB, 601 E. Kennedy Blvd., Floor 12, Tampa, FL 33602 | Sworn value petition for one folio; not accepted by fax or email |
| DR-486MU, Multiple Units Attachment | VAB clerk on paper (contiguous parcels cannot be filed online) | Adds related parcels to a single petition |
| DR-481, Value Adjustment Board Notice of Hearing | Mailed by the VAB clerk at least 25 calendar days before the hearing | Fixes the hearing date that drives the 15-day evidence exchange and the one-time reschedule right |
Filing system: Hillsborough Clerk of Court & Comptroller online VAB petition filing, or paper DR-486 at County Center, 12th floor
Hearings and evidence
Special magistrate hearings at County Center, 601 E. Kennedy Blvd., 13th floor, starting in October and continuing until every petition is heard; appraiser magistrates take value cases and attorney magistrates take exemption denials, and a petitioner cannot be required to wait more than two hours past the scheduled start
- 01Each side delivers its evidence list, exhibits and witness summaries at least 15 days before the hearing; the Department of Revenue counts calendar days backward with the day before the hearing as day 1, moving to the preceding business day if the last day is a weekend or holiday.
- 02A petitioner who will not attend must send two copies of the evidence to the VAB clerk before the hearing, and HCPA may respond to it.
- 03Evidence is considered only when presented and admitted during the scheduled hearing, or at a time the petitioner had reasonable notice of (§194.034(1)(g)).
- 04Board decisions must state findings of fact based on admitted evidence and conclusions of law (§194.034(2)), so an exhibit never offered at the hearing cannot support a later reduction.
Income evidence
HCPA says it considers the cost, sales comparison and income approaches as appropriate, and its 2026 TRIM guide frames every value dispute as whether just value reflects market value on January 1, using market information available before that date. For income property, that means the petition should capitalize the operating history that existed on January 1: the rent roll as of the valuation date and the trailing twelve months ending December 31. If the property tax line is removed from expenses, load the overall rate with the effective tax rate so the tax is not counted twice. Leases signed after January 1 can corroborate market rent but should not drive the NOI, and sales that closed after the valuation date fall outside the market information HCPA says it relies on.
Practitioner notes
- Downtown Tampa and Water Street have a steady pipeline of new towers; under §192.042(1) improvements not substantially completed on January 1 carry no value, so document certificate of occupancy dates and unfinished floors.
- When a Westshore office building trades, the price can include above-market in-place leases; separate that lease value from the real property before using the sale as a comparable.
- For big-box distribution along I-4 and in Plant City, check whether the value leans on replacement cost, then test effective age, clear height and truck court depth, and land value per acre against arms-length industrial land sales.
- The 2026 local procedures list a $50 fee per issue on each parcel for online filings, so file only the issues the evidence supports.
Hillsborough County appeal questions
Last verified October 2026 against the assessor, board and statute.
Where are Hillsborough VAB hearings held?
At County Center, 601 E. Kennedy Blvd., 13th floor, in Tampa. Hearings start in October and continue until every petition is heard.
How much is the Hillsborough filing fee?
$50, the statutory maximum since HB 7031 took effect July 1, 2025. Card payments online add a 3.5% convenience charge per transaction, and the fee must be paid when the petition is filed.
Can I reschedule my hearing?
Yes, once for good cause under §194.032(2)(a). The clerk must give at least 15 calendar days' notice of the new hearing unless both parties waive it.
Does HCPA consider the income approach?
Yes. HCPA states it considers cost, sales comparison and income approaches as appropriate. For commercial property, an income analysis built on the January 1 rent roll is usually the strongest evidence.
Nearby jurisdictions
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