Memorandum
DATE: August 13, 2026
TO: Members of the 2026 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: Tentative VAB Budget for the 2026 Tax Cycle
PURPOSE:
Approval of the tentative VAB budget for the 2026 tax cycle; and further, authorization of expenditures.
BACKGROUND:
The Board of County Commissioners schedule several Budget Public Hearings and Work Sessions to review and adopt the fiscal year budget. The tentative 2026 VAB budget for the 2026 tax cycle is as follows:
- Legal Services and Special Magistrate not to exceed $540,600.00
- Staff salaries and the employment of a temporary administrative assistant with authorization to pay for background checks and drug testing not to exceed $341,849.00
- Software licensing and support not to exceed $22,000.00
- Office supply purchases not to exceed $500.00
- Advertising fees not to exceed $2,400.00
- Employment of contractual services not to exceed $500.00
- Bank charges (for online petitions) not to exceed $2,500.00
ACTION REQUESTED:
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Approval of the Tentative VAB Budget for the 2026 Tax Cycle; and Further, Authorization of Expenditures.titlebody