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: 2026 Real Property (RP) Special Magistrate Appointments
PURPOSE:
Appoint the qualified Applicants to serve as Special Magistrates for real property valuation hearings for the 2026 tax cycle. [FAC 12D-9.010(4)(d)(2)]
BACKGROUND:
In Counties such as Orange, whose population is greater than 75,000, the VAB appoints Special Magistrates, as authorized by Section 194.035, Florida Statutes, to conduct hearings, consider evidence and/or oral testimony and make recommendations to the VAB for final decision.
As required by Florida Statutes and Department of Revenue Rules, VAB Legal Counsel verified the qualifications of all proposed RP Special Magistrates and determined that the following are qualified to serve for the 2026 tax cycle.
Camille Bassil
Dennis Black
Robert Busler (Residential 1-4 Units only)
Roger Crews (Residential 1-4 Units only)
Kathryn Edmundson
Lawrence J. Golicz, Ph.D.
Robert Gelman
Harvel Gray
William Hafner
Kelly Johnson (Residential 1-4 Units only)
Lori Kogan (Residential 1-4 Units only)
Glen Kemp
Douglas B. Lawson
Philicia Lloyd
Diego Lopez
Robert Mauer (Residential 1-4 Units only)
Epaminondas Eppy Paspallis (Residential 1-4 Units only)
Terrie Peltier (Residential 1-4 Units only)
Thomas Riddle
John Robinson
Richard Steeves
Robert Sutte
David Taylor
David Troncoso (Residential 1-4 Units only)
Scott H. Watson
Jose Wong
ACTION REQUESTED:
title
Appointment of Special Magistrates for Real Property Valuation Hearings. [FAC 12D-9.010(4)(d)(2)] titlebody