Hernando County  
Value Adjustment Board  
John Law Ayers Commission Chambers, Room 160  
20 North Main Street, Brooksville, FL 34601  
2025 Season Organizational Meeting  
Agenda  
Thursday, August 7, 2025 - 10:00 A.M.  
A.  
CALL TO ORDER  
1.  
2.  
3
Invocation  
Pledge of Allegiance  
Introductions  
B.  
C.  
D.  
E.  
F.  
2025 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)  
APPROVAL OF MINUTES  
Minutes for VAB Final Meeting Held on March 14, 2025  
(Motion Needed)  
G.  
H.  
RATIFICATION OF HOLLY E. COSBY AS LEGAL COUNSEL  
1.  
Approval of Contract  
(Motion Needed)  
2.  
Designate/Authorize Actions of VAB Counsel  
(Motion Needed)  
SPECIAL MAGISTRATES  
1.  
Qualification and Appointment of Special Magistrates  
(Motion Needed)  
a.  
Exemption and Classification Petitions  
Joseph Haynes Davis  
b.  
Real Property Valuation (Commercial & Residential)  
Robert Hicks  
Shelley Kennedy  
Colleen Millett  
Steven Nystrom  
John Robinson  
Richard Steeves  
Robert Sutte  
c.  
Tangible Personal Property  
Steven Nystrom  
John Robinson  
Robert Sutte  
2.  
Approval of Proposed Special Magistrate Contract  
(Motion Needed)  
3.  
2025 Tentative Hearing Schedule and Meeting Dates  
Next Meeting - March 20, 2026  
(Informational)  
4.  
Special Magistrate Orientation Converted to Recap Packet  
(Motion Needed)  
I.  
SPECIAL MAGISTRATE RECOMMENDED DECISIONS  
Procedural Discussion ONLY: Florida Statutes, Chapter 194.035(1) and Florida  
Administrative Code, Chapter 12D-9.031(2)  
(Informational)  
J.  
PETITION FILING FEE  
Adoption of Resolution Implementing Petition Filing Fee – Increase to $50  
(Motion Needed)  
K.  
INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD  
Approval of Initial Certifications  
(Motion Needed)  
L.  
2025 LEGISLATIVE CHANGES  
(Informational)  
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.  
3.  
Florida Administrative Code, Chapter 12D-51.001, 12D-51.002 and  
12D-51.003, Standard Assessment Procedures and Standard Measures of  
Value; Guidelines  
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.  
5.  
6.  
7.  
Florida Government in the Sunshine Law  
http://www.myflsunshine.com/sun.nsf/sunmanual  
Florida Department of Revenue Uniform Policies and Procedures Manual  
http://floridarevenue.com/property/Documents/vabuppmanual.pdf  
Ratification of all VAB forms which have been adopted by the Department  
of Revenue  
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. Approval of Petitioner Information Sheet  
(Motion Needed)  
2.  
Approval 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.  
Notification of Late Petition Request received after 2024 Final Meeting –  
Petition 24-398 received on April 2, 2025  
(Informational)  
2.  
Clerk’s Report on filed petitions, FAC12D-9.013(2)  
(Informational)  
3.  
Additional Compliance Items – VAB Counsel Organizational Meeting  
Checklist  
(Informational)  
Q.  
ADJOURNMENT