VAB Org. Meetitng 08/19/2025Page 1
August 19, 2024
VALUE ADJUSTMENT BOARD
2025 ORGANIZATIONAL MEETING
AGENDA
August 18, 2025
9:30 a.m.
1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel)
2. Quorum Established as required by Florida Statute Chapter 194.015 and
Affidavit of Publication confirmed (VAB Legal Counsel)
3. Introductions presented by VAB Legal Counsel
A. Introduction of VAB Board Members
• Board of County Commissioner Burt Saunders (District 3)
• Board of County Commissioner Chris Hall (District 2)
• School Board Member Erick Carter (District 4)
• Citizen Member Rebecca Earney (Homestead) (Excused)
• Citizen Member Ron Kezeske (Business)
• Citizen Member Jill Rosenfeld (Alternate Homestead)
• School Board Alternate Member Stephanie Lucarelli
B. Introduction of the Clerk to the Value Adjustment Board
• Clerk to the Board – Crystal Kinzel
• Clerk’s Designee – Derek Johnssen
• VAB Admin – Marty Rustin
C. Confirmation of BCC & School Board Appointed Members
(Informational)
4. Discussion re: VAB Chairperson – Commissioner Saunders; Appointment of
Vice-Chair by Chair
Chairman Saunders appointed Commissioner Hall as Vice-Chair
5. Recommendation to approve today’s agenda (motion needed).
Motion to approve by Mr. Carter; Seconded by Commissioner Hall
– Approved 5/0
6. Recommendation reaffirming by Resolution 2025-01, the appointment of:
VAB Legal Counsel for VAB Tax Year 2025 - Holly E. Cosby, Esq. – The
Law Office of Holly E. Cosby, P.A. (motion needed)
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August 19, 2024
Motion to approve by Commissioner Saunders; Seconded by
Mr. Carter – Adopted 5/0
7. Special Magistrates
A. Recommendation to reaffirm by Resolution 2025-02, the appointment
of the VAB Special Magistrates for VAB Tax Year 2025 (motion
needed)
Motion to approve by Commissioner Hall; Seconded by Mr.
Carter – Adopted 5/0
• Ellen T. Chadwell, PL - Attorney
• Joseph Haynes Davis – Attorney
• Lorraine Dube – State Certified General Appraiser
• Michael P. Jonas – State Certified General Appraiser
• Maxim Antonov – State Certified Residential Appraiser
• Philicia Lloyd – State Certified General Appraiser
• Steven L. Nystrom – State Certified General Appraiser and
Tangible Personal Property
8. Approval/Acceptance of Minutes into the VAB Record (motion needed)
March 17, 2024, VAB Final Meeting – Vote Called – Approved 5/0
9. Department of Revenue 2025 VAB Training:
for Magistrates, VAB Members, Legal Counsel and interested parties
(https://floridarevenue.com/property/Pages/VAB.aspx)
10. VAB Attorney Report/General Business/VAB Reference Materials
A. General overview of Value Adjustment Board’s role in Florida’s
property tax system, including a process for complaints, and the newly
adopted legislative changes that affect the VAB process
B. Recommendation to adopt a Resolution 2025-03, Relating to the
Adoption of Internal Operating Procedures to Supplement Chapter
12D-9, Florida Administrative Code (motion needed)
Motion to approve by Ms. Rosenfeld; Seconded by Commissioner
Hall – Adopted 5/0
C. Good Cause Determinations
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August 19, 2024
1) Recommendation to designate Legal Counsel to Determine
“Good Cause” for Late Filed Petitions and Rescheduled
Hearings (motion needed)
Motion to approve by Mr. Carter; Seconded by
Ms. Rosenfeld – Approved 5/0
D. Recommendation to adopt Resolution 2025-04, for VAB Petition
(Appeal) $50 Filing Fee (F.S. 194.013) (motion needed)
Motion to approve the filing fee effective August 18, 2025,
by Ms. Rosenfeld; Seconded by Mr. Kezeske – Adopted
5/0
E. Florida Department of Revenue Forms DR-488p – Initial Certification
of the Value Adjustment Board (motion needed)
Motion to approve by Ms. Rosenfeld; Seconded by Mr. Carter –
Approved 5/0
F. Request approval for the destruction of VAB records in accordance
with the General Records Schedule GS1-SL (2019 VAB tax year
records) (motion needed)
Motion to approve by Ms. Rosenfeld; Seconded by Mr. Carter –
Approved 5/0
G. VAB Reference Materials (informational)
Motion to approve by Ms. Rosenfeld; Seconded by Mr. Carter –
Adopted 5/0
• Florida’s Government in the Sunshine
• Rule Chapter 12D-9, F.A.C.
• DOR’s VAB Forms
• Rule Chapter 12D-10, F.A.C.
• Rule Chapter 12D-51.001, F.A.C.
• Rule Chapter 12D-51.002, F.A.C.
• Rule Chapter 12D-51.003, F.A.C.
• Uniform Policies and Procedures Manual and Other Legal
Resources and Reference Materials
• Information for Taxpayers re: Florida’s Property Tax System and
the Value Adjustment Board Process and a Property Brochure
• Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196
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August 19, 2024
H. VAB 2024 Expense Report of 593 petitions filed as compared to:
1,300 petitions (VAB 2023)
1,216 petitions (VAB 2022) 0607 petitions (VAB 2021)
0778 petitions (VAB 2020) 0714 petitions (VAB 2019)
0623 petitions (VAB 2018) 0561 petitions (VAB 2017)
11. VAB Dates of Importance
A. TRIM Notice to be mailed: Monday, August 18, 2025 (per PAO
staff)
B. Deadline to file petitions with the Clerk’s Office:
Friday, September 12, 2025, at 5 p.m.
[25 days after the mailing of the TRIM per F.S. 194.011(2) (d)]
C. Magistrate Hearings: October 2025 through February/March 2026
(More dates, if needed, based on filing)
D. (Proposed) Final VAB Meeting for Tax Year 2025 (room reserved):
March 16 or March 27, 2026, at 9:30 a.m. (Tentative);
VAB Board confirmed final meeting, on March 16, 2025
12. Additional comments/concerns – VAB Counsel/compliance
A. Advise the Board to continue advertising method – fully online – in
compliance with Chapter 50, F.S.
B. Legislative Update – Department of Revenue Property Tax Oversight
Bulletins 25-01, 25-02, 25-03, and 25-04
1) PTO Bulletin 25-01 - Increasing Filing Fee for Petitions from
$15 to $50 per parcel, effective July 1, 2025, for the 2025 Tax
Roll.
2) PTO Bulletin 25-02 -New VAB Exchange of
Evidence Proceeding, effective September 1, 2025.
3) PTO Bulletin 25-03 - Assessment of Citrus Packinghouse
and Processor Equipment Rendered Unused Due to Citrus
Greening
4) PTO Bulletin 25-04 - Offset of Reductions in Ad Valorem
Tax Revenue from Refunds Due to a Catastrophic Event
Additional PTO’s 25-05 through 25-18 – “Presented
and read into the Record”
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August 19, 2024
C. Provide compliance review and address any outstanding matters on
the record
13. Public Comment
14. Adjournment