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 Tangible Personal Property (TPP) Special Magistrate Appointments
PURPOSE:
Appoint the qualified applicants to serve as Special Magistrates for tangible personal property Valuation hearings for the 2026 tax cycle. [FAC 12D-9.010(4)(d)(3)]
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 TPP Special Magistrates and determined that the following are qualified to serve for the 2026 tax cycle.
Camille Bassil
Carl Chrappa
Harvel Gray
John Robinson
Alex Ruden
Robert Sutte
ACTION REQUESTED:
title
Appointment of Special Magistrates for Tangible Personal Property Valuation Hearings. [FAC 12D-9.010(4)(d)(3)]titlebody