Memorandum
DATE: April 6, 2026
TO: Members of the 2025 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the VAB
SUBJECT: Final Meeting Report of the 2025 VAB
BACKGROUND:
This discussion item provides an update on petition filing activity and expenses of the 2025 VAB, as described in the 2025 VAB Final Meeting Report. Staff highlighted activities since the onset of petition filing.
On August 20, 2025, the VAB approved its budget totaling $777,837. Sec 194.013, F.S, provides that all filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the VAB. Since August, the VAB heard 2,153 hearings for 2,168 properties located within Orange County. Expenses paid to date reflect a 18 percent increase from the 2024 VAB tax cycle
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REQUEST:
Acceptance of the Final Meeting Report of the 2025 Value Adjustment Board dated April 13, 2026.
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