Hernando County  
Value Adjustment Board  
John Law Ayers Commission Chambers, Room 160  
20 North Main Street, Brooksville, FL 34601  
2026 Season Organizational Meeting  
Agenda  
Friday, August 14, 2026 - 10:00 A.M.  
A.  
CALL TO ORDER  
1.  
2.  
3
Invocation  
Pledge of Allegiance  
Introductions  
B.  
C.  
D.  
E.  
2026 VAB MEMBER AND VAB CLERK CONTACT INFORMATION  
Informational  
REVIEW AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM  
Informational  
CONFIRMATION OF CHAIR (Commissioner) and CHAIR APPOINTS VICE CHAIR  
Motion Needed  
APPROVAL OF THE AGENDA FOR THIS ORGANIZATIONAL MEETING  
Motion Needed  
Value Adjustment Board Agenda  
F.  
APPROVAL OF MINUTES  
Motion Needed  
Minutes for VAB Final Meeting Held on March 20, 2026  
G.  
RATIFICATION OF HOLLY E. COSBY AS LEGAL COUNSEL  
1.  
Ratification of Contract  
Motion Needed  
2.  
Designate/Authorize Actions of VAB Counsel  
Motion Needed  
H.  
SPECIAL MAGISTRATES  
1.  
Qualification and Appointment of Special Magistrates  
Motion Needed  
a.  
Exemption and Classification Petitions  
Joseph Haynes Davis  
Laura L. Walker  
b.  
Real Property Valuation (Commercial & Residential)  
Robert Hicks  
Shelley Kennedy  
Colleen Millett  
Steven Nystrom  
John Robinson  
Richard Steeves  
c.  
Tangible Personal Property  
Steven Nystrom  
John Robinson  
2.  
Approval of Proposed Special Magistrate Contract and Human Trafficking  
Affidavit  
Motion Needed  
3. 2026 Tentative Hearing Schedule and Meeting Dates - Next Meeting March  
19, 2027  
Informational  
4.  
Special Magistrate Orientation Converted to Recap Packet  
Motion Needed  
I.  
SPECIAL MAGISTRATE RECOMMENDED DECISIONS  
Informational  
Procedural Discussion ONLY: Florida Statutes, Chapter 194.035(1) and Florida  
Administrative Code, Chapter 12D-9.031(2)  
J.  
PETITION FILING FEE  
Motion Needed  
Adoption of Resolution Implementing Petition Filing Fee – $50  
INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD  
Motion Needed  
K.  
L.  
2026 LEGISLATIVE CHANGES  
M.  
LEGAL ISSUES  
Motion Needed to Ratify/Adopt All  
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  
2. Florida Administrative Code, Chapter 12D-51.001, 12D-51.002 and 12D-51.003,  
Standard Assessment Procedures and Standard Measures of Value; Guidelines  
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  
4. Florida Government in the Sunshine Law  
http://www.myflsunshine.com/sun.nsf/sunmanual  
5. Florida Department of Revenue Uniform Policies and Procedures Manual  
http://floridarevenue.com/property/Documents/vabuppmanual.pdf  
6. Ratification of all VAB forms which have been adopted by the Department of  
Revenue  
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  
Motion Needed  
2.  
Ratification of Exchange of Evidence Information Sheet  
Motion Needed  
3.  
Approval of Telephonic Hearing Policies  
Motion Needed  
PUBLIC COMMENT  
O.  
P.  
VAB ADMINISTRATION AND VAB COUNSEL CLOSING COMMENTS  
1. Clerk’s Report on filed petitions, FAC12D-9.013(2)  
(Informational)  
2. Additional Compliance Items – VAB Counsel Organizational Meeting Checklist  
(Informational)  
Q.  
ADJOURNMENT  
RECESS/RECONVENE