Value Adjustment Board
John Law Ayers Commission Chambers, Room 160
Agenda — 46 items
- A. CALL TO ORDER
- 1. Invocation
- 2. Pledge of Allegiance
- 3 Introductions
- B. 2026 VAB MEMBER AND VAB CLERK CONTACT INFORMATION
- C. REVIEW AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM
- D. CONFIRMATION OF CHAIR (Commissioner) and CHAIR APPOINTS VICE CHAIR
- E. APPROVAL OF THE AGENDA
- 9 Value Adjustment Board Agenda
- F. APPROVAL OF MINUTES
- 11 Minutes for VAB Final Meeting Held on March 20, 2026
- G. RATIFICATION OF HOLLY E. COSBY AS LEGAL COUNSEL
- 1. Ratification of Contract
- 2. Designate/Authorize Actions of VAB Counsel
- H. SPECIAL MAGISTRATES
- 1. Qualification and Appointment of Special Magistrates
- a. Exemption and Classification Petitions
- b. Real Property Valuation (Commercial & Residential)
- c. Tangible Personal Property
- 2. Approval of Proposed Special Magistrate Contract and Human Trafficking Affidavit
- 3. 2026 Tentative Hearing Schedule and Meeting Dates - Next Meeting March 19, 2027
- 4. Special Magistrate Orientation Converted to Recap Packet
- I. SPECIAL MAGISTRATE RECOMMENDED DECISIONS
- 24 Procedural Discussion ONLY: Florida Statutes, Chapter 194.035(1) and Florida Administrative Code, Chapter 12D-9.031(2)
- J. PETITION FILING FEE
- 2 Florida Administrative Code, Chapter 12D-51.001, 12D-51.002 and 12D-51.003, Standard Assessment Procedures and Standard Measures of Value; Guidelines
- 26 Adoption of Resolution Implementing Petition Filing Fee – $50
- 3 Florida Statues, Chapters 192 through 195, Guidelines and Statues Applicable to Assessments and Assessment Administration http://www.flsenate.gov/Laws/Statues/2012/Title14/#Title14
- K. INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD
- 4 Florida Government in the Sunshine Law http://www.myflsunshine.com/sun.nsf/sunmanual
- L. 2026 LEGISLATIVE CHANGES
- 5 Florida Department of Revenue Uniform Policies and Procedures Manual http://floridarevenue.com/property/Documents/vabuppmanual.pdf
- M. LEGAL ISSUES
- 6 Ratification of all VAB forms which have been adopted by the Department of Revenue
- 1 Administrative Code, Chapters 12D-9 and 12D-10, Requirements for Value Adjustment Boards in Administrative Reviews, Uniform Rules of Procedure for Hearings; and Value Adjustment Boards http://floridarevenue.com/property/Pages/VAB.aspx
- 7 Florida Administrative Code, Chapter 12D9.013(1)(i) - General Information on Florida's Property Tax System, Respective Roles, Taxpayer Opportunities to Participate and Property Taxpayer Rights
- N. LOCAL ADMINISTRATIVE PROCEDURES
- 1. Ratification of Petitioner Information Sheet
- 2. Ratification of Exchange of Evidence Information Sheet
- 3. Approval of Telephonic Hearing Policies
- O. PUBLIC COMMENT
- P. VAB ADMINISTRATION AND VAB COUNSEL CLOSING COMMENTS
- Q. ADJOURNMENT
- 1 Clerk's Report on Filed Petitions, FAC 12D-9.013(2)
- 38 RECESS/RECONVENE
- 2 Additional Compliance Items - VAB Counsel Organizational Meeting Checklist