Hernando County  
Value Adjustment Board  
2024 Season Final Meeting  
Minutes  
March 14, 2025  
CALL TO ORDER  
The meeting was called to order at 10:00 a.m. on Friday, March 14, 2025, in the John Law  
Ayers County Commission Chambers, Government Center, Brooksville, Florida.  
Attendee Name  
Mark Johnson  
Thomas Beisacher  
Jerry Campbell  
Matt Mulvaney  
Holly Cosby  
Title  
Vice Chairman, School Board Member  
Citizen Member  
Commissioner  
Citizen Member  
Legal Counsel  
Heidi Kurppe  
Patricia Tapia  
Administrative Services Supervisor  
Deputy Clerk  
Chairman Steve Champion and Comm. John Allocco were not present at the meeting.  
Invocation  
Pledge of Allegiance  
Introductions  
REVIEW AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM  
Mrs. Cosby reviewed the affidavit of publication and verified that a quorum of the Board was  
present.  
AGENDA  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Thomas Beisacher  
Matt Mulvaney  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
MINUTES  
The Minutes for meeting of July 25, 2024, were submitted for approval.  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Thomas Beisacher  
Matt Mulvaney  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
LIST OF WITHDRAWN AND SETTLED PETITIONS  
A list of petitions filed with the 2024 Value Adjustment Board that had been withdrawn, as well  
as petitions for which a settlement between the petitioner and the Property Appraiser had  
been reached, was provided to the Board.  
NOTIFICATION OF GOOD CAUSE PETITIONS DENIED  
The Board was provided with a list of petitions filed for good cause and denied following  
review by legal counsel.  
MUNICIPAL ASSESSMENT ROLLS  
The Board was advised that pursuant to Florida Statutes, Chapter 193.116, the City of  
Brooksville was provided with a list of properties within their jurisdiction for which appeals had  
been filed with the 2024 Value Adjustment Board.  
PETITION ISSUES  
Mrs. Cosby advised the Board of an ex parte communication that was sent to Special  
Magistrate Laura Walker by Petitioner No. 24-001 and of the disclosure of this communication  
to the Hernando County Property Appraiser's Office by the Value Adjustment Board  
Administration Office.  
PUBLIC COMMENT  
There was no public input.  
SPECIAL MAGISTRATE RECOMMENDATIONS  
The Special Magistrate recommendations concerning petitions for which hearings had been  
held were provided to the Board for approval.  
Mrs. Cosby advised the Board that she had reviewed each recommendation and had  
determined that they were legally sufficient.  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Matt Mulvaney  
Thomas Beisacher  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
RATIFICATION OF SPECIAL MAGISTRATE INVOICE PAYMENTS  
The Board was advised that invoices for Special Magistrate services had been reviewed and  
approved as to accuracy by the Value Adjustment Board Clerk. Pursuant to Florida Statutes,  
Chapter 194.015, three-fifths of the total services billed would be paid by the Board of County  
Commissioners and two-fifths would be paid by the School Board.  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Thomas Beisacher  
Matt Mulvaney  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
CERTIFICATIONS OF VALUE ADJUSTMENT BOARD/FORMS DR-488  
Certifications of the Value Adjustment Board for Real Property and for Tangible Personal  
Property (TPP), which were required to be transmitted to the Department of Revenue  
pursuant to Florida Statutes, Chapter 194.032, were provided to the Board, as follows: the  
taxable value of Real Property assessment roll as submitted by the Property Appraiser:  
$15,045,861,244; the net change in taxable value due to actions of the VAB: $7,236,105; and  
taxable value of Real Property assessment roll incorporating all changes due to action of the  
VAB: $15,038,625,139; the taxable value of TPP assessment roll as submitted by the  
Property Appraiser: $1,449,073,843 net change in taxable value due to actions of the VAB:  
$0; and taxable value of TPP assessment roll incorporating all changes due to action of the  
VAB: $1,449,073,843.  
The staff recommended that the Board approve the Certifications of the Value Adjustment  
Board and authorize the Chairman’s signature thereon.  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Matt Mulvaney  
Thomas Beisacher  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
NOTICE OF TAX IMPACT OF VAB FOR 2024  
Motion  
To approve.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Thomas Beisacher  
Matt Mulvaney  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
RATIFICATION OF ATTORNEY RENEWAL/RETURN FOR 2025  
FS, Chapter 194.015, stipulated that the Board shall appoint private counsel who has  
practiced law for over five years and who shall receive such compensation as may be  
established by the Board. The current contract with Mrs. Holly E. Cosby was submitted for  
approval.  
Motion  
To renew the contract for 2 years.  
RESULT:  
MOVER:  
SECONDER:  
AYES:  
ADOPTED  
Thomas Beisacher  
Matt Mulvaney  
Johnson, Beisacher, Campbell and Mulvaney  
Champion and Allocco  
ABSENT:  
ADDITIONAL DISCUSSION ITEMS  
Legislative Updates  
Mrs. Cosby advised the Board of legislative updates PTO 24-19 [Offset of Reductions in Ad  
Valorem Tax Revenue from Refunds Due to a Catastrophic Event] and PTO 24-20 [Annual  
Inflation Adjustment to Homestead Exemption Value].  
Tentative Meeting Dates for 2025 Season  
The Board was provided with a list of 2025 tentative meeting dates and the VAB  
Organizational Meeting was tentatively scheduled for July 24, 2025, at 10:00 a.m.  
Additional Compliance Items  
VAB Counsel Organizational Meeting Checklist  
Mrs. Cosby advised the Board that all items of the VAB Counsel Organizational Meeting  
Checklist had been completed.  
ADJOURNMENT  
The meeting was adjourned at 10:20 a.m.