Value Adjustment Board

John Law Ayers Commission Chambers, Room 160

Agenda — 61 items

1. A. CALL TO ORDER ▶ jump to 7:49
2. 1. Invocation ▶ jump to 7:59
3. 2. Pledge of Allegiance ▶ jump to 8:08
4. 3 Introductions ▶ jump to 8:23
5. B. 2025 VAB MEMBER AND VAB CLERK CONTACT INFORMATION ▶ jump to 9:01
6. C. REVIEW AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM ▶ jump to 10:34
7. D. CONFIRMATION OF CHAIR (Commissioner) and CHAIR APPOINTS VICE CHAIR ▶ jump to 10:48
8. E. APPROVAL OF THE AGENDA ▶ jump to 11:32
9. 9 Value Adjustment Board Agenda 16214 adopted Pass
10. F. APPROVAL OF MINUTES ▶ jump to 11:44
11. 11 Minutes for VAB Final Meeting Held on March 14, 2025 adopted Pass
12. G. RATIFICATION OF HOLLY E. COSBY AS LEGAL COUNSEL ▶ jump to 12:06
13. 1. Approval of Contract adopted Pass
14. 2. Designate/Authorize Actions of VAB Counsel adopted Pass ▶ jump to 12:19
15. H. SPECIAL MAGISTRATES ▶ jump to 16:19
16. 1. Qualification and Appointment of Special Magistrates
17. 17 PAGE BREAK
18. a. Exemption and Classification Petitions
19. 19 Joseph Haynes Davis
20. b. Real Property Valuation (Commercial & Residential)
21. 21 Robert Hicks
22. 22 Shelley Kennedy
23. 23 Colleen Millett
24. 24 Steven Nystrom
25. 25 John Robinson
26. 26 Richard Steeves
27. 27 Robert Sutte
28. c. Tangible Personal Property
29. 29 Steven Nystrom
30. 30 John Robinson
31. 31 Robert Sutte
32. 2. Approval of Proposed Special Magistrate Contract
33. 3. 2025 Tentative Hearing Schedule and Meeting Dates Next Meeting - March 20, 2026
34. 4. Special Magistrate Orientation Converted to Recap Packet
35. I. SPECIAL MAGISTRATE RECOMMENDED DECISIONS ▶ jump to 16:22
36. 36 Procedural Discussion ONLY: Florida Statutes, Chapter 194.035(1) and Florida Administrative Code, Chapter 12D-9.031(2)
37. J. PETITION FILING FEE ▶ jump to 24:06
38. 38 Adoption of Resolution Implementing Petition Filing Fee – Increase to $50 adopted Pass
39. K. INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD adopted Pass ▶ jump to 27:19
40. 40 PAGE BREAK
41. 41 Approval of Initial Certifications adopted Pass
42. L. 2025 LEGISLATIVE CHANGES ▶ jump to 27:21
43. M. LEGAL ISSUES adopted Pass ▶ jump to 32:14
44. 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
45. 2. Florida Administrative Code, Chapter 12D-51.001, 12D-51.002 and 12D-51.003, Standard Assessment Procedures and Standard Measures of Value; Guidelines
46. 3. Florida Statutes, Chapters 192 through 195, Guidelines and Statutes Applicable to Assessments and Assessment Administration http://www.flsenate.gov/Laws/Statutes/2012/Title14/#Title14
47. 4. Florida Government in the Sunshine Law http://www.myflsunshine.com/sun.nsf/sunmanual
48. 5. Florida Department of Revenue Uniform Policies and Procedures Manual http://floridarevenue.com/property/Documents/vabuppmanual.pdf
49. 6. Ratification of all VAB forms which have been adopted by the Department of Revenue
50. 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
51. N. LOCAL ADMINISTRATIVE PROCEDURES ▶ jump to 33:17
52. 1. Approval of Petitioner Information Sheet adopted Pass
53. 2. Approval of Exchange of Evidence Information Sheet adopted Pass ▶ jump to 34:11
54. 3. Approval of Telephonic Hearing Policies adopted Pass ▶ jump to 45:19
55. O. PUBLIC COMMENT ▶ jump to 45:21
56. P. VAB ADMINISTRATION AND VAB COUNSEL CLOSING COMMENTS ▶ jump to 47:34
57. 1. Notification of Late Petition Request received after 2024 Final Meeting – Petition 24-398 received on April 2, 2025
58. 2. Clerk’s Report on filed petitions, FAC12D-9.013(2)
59. 3. Additional Compliance Items – VAB Counsel Organizational Meeting Checklist
60. Q. ADJOURNMENT ▶ jump to 63:52
61. 61 RECESS/RECONVENE