VAB

Agenda — 5 items

1. 2 Selection of Chair and Vice-Chair
2. 3 Value Adjustment Board Meeting Minutes November 25, 2025.
3. 4 For Information Only: Decisions by the Real Property and Exemption Special Magistrates regarding whether good cause was shown by petitioners for late filing. There were no late filed Tangible Personal Property petitions. The VAB voted at its organizational meeting to authorize the magistrates to make these determinations without a hearing as allowed by law. The decisions are not attached to this agenda but are available for review in the Finance Department of the Board of County Commissioners. No action required on this agenda item.
4. 5 Consideration of Exemption Special Magistrate Recommended Findings of Fact, and Conclusions of Law for timely filed petitions and those for which good cause for late filing was shown. All Real Property and Tangible Personal Property petitions which were timely filed were withdrawn prior to hearing.
5. 6 Certification of the 2025 Personal Property and Real Property Ad Valorem Assessment Rolls.

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