Memorandum
DATE: June 5, 2026
TO: Members of the 2026 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: Qualification of VAB Members
PURPOSE:
Provide the qualification of VAB Members by VAB Legal Counsel. [FAC 12D-9.014(1)]
BACKGROUND:
As per Florida Statutes, Section 194.015, the VAB shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes.
Legal Counsel verified the qualifications of all VAB appointed members and determined that that the following are qualified to serve for the 2026 tax cycle.
Primary:
Commissioners Nicole H. Wilson and Kelly Martinez Semrad
School Board Member Anne Douglas
Citizen Members Octavian Cantilli and Robert Caldwell
Alternate:
Commissioners Mayra Uribe and Maribel Gomez Cordero
School Board Member Alicia Farrant
Citizen Members Ruye Hawkins
ACTION REQUESTED:
title
Qualification of VAB Members. [FAC 12D-9.014(1)]titlebody