Legislation Details

File #: 26-0535    Version: 1 Name:
Type: Appointment Status: Passed
File created: 4/15/2026 In control: County Administrator
On agenda: 5/5/2026 Final action: 5/5/2026
Title: Appointment of two Commissioners and one citizen member to the 2026 Value Adjustment Board and the designation of two alternate Commissioners and one alternate citizen member.
Attachments: 1. 05-05-26 VAB Attachment

Interoffice Memorandum

 

DATE: April 15, 2026

 

TO: Mayor Jerry L. Demings and County Commissioners

 

THROUGH: N/A

 

FROM: Byron W. Brooks, AICP, County Administrator

 

CONTACT: Cheryl J. Gillespie

 

PHONE: (407) 836-7372

 

DIVISION: N/A

 

ACTION REQUESTED:

title

Appointment of two Commissioners and one citizen member to the 2026 Value Adjustment Board and the designation of two alternate Commissioners and one alternate citizen member.

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PROJECT:
N/A

 

PURPOSE: The Value Adjustment Board (VAB) serves as the decision-making authority when there is disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications, and valuations. The VAB hears appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control.

The VAB is composed of the following: 
-two members of the Board of County Commissioners (with two designated alternates);
-one citizen member appointed by the Board who must own homestead property within the county (with one designated alternate);
-one member of the school board; and
-one citizen member appointed by the school board.

Robert W. Caldwell and Ruye H. Hawkins have been serving on the VAB as the citizen representative and designated alternate citizen representative, respectively. They have both indicated their willingness to serve, again.

At the May 5, 2026 meeting the Board will be asked to appoint two Commissioners and one citizen member to the 2026 VAB and designate two Commissioners and one citizen member as alternates. The attached listing shows previous terms on the VAB.

Please call me if you have any questions.

 

BUDGET: N/A