Orange County Government  
Orange County Administration Center  
201 S Rosalind Ave.  
Orlando, FL 32801  
Value Adjustment Board Agenda - Final  
Friday, June 12, 2026  
1:00 PM  
County Commission Chambers  
Value Adjustment Board  
2026 Organizational Meeting  
VAB Members:  
Commissioner Nicole H. Wilson, Chair  
Commissioner Kelly Martinez Semrad, Vice Chair  
Anne Douglas - Robert Caldwell - Octavian Cantilli  
Call to Order  
Roll Call  
I. Filing of the Affidavit of Publication [(FAC12D-9.014(1)(f)]  
Meeting Notices for the 2026 VAB Organizational Meeting ..title..body  
Pledge of Allegiance  
II. Public Comment  
III. Discussion Items  
A.  
Appointment of VAB Legal Counsel. [FAC 12D-9.013(1)(c)] ..title..body  
IV. Informational Items  
A.  
Contact Information of VAB Members and Comptroller Clerk of the VAB.  
[FAC 12D-9.013(1)(a) and (b)]..title..body  
B.  
C.  
D.  
E.  
F.  
Qualification of VAB Members. [FAC 12D-9.014(1)]..title..body  
Florida’s Property Tax System. [FAC 12D-9.013(1)(i)]..title..body  
2026 Legislation and Potential VAB Impacts...title..body  
Tentative Schedule for the 2026 VAB. [FAC 12D-9.013(2)]..title..body  
Documents available to the public and Board Members.  
1. Rule Chapter 12D-9, F.A.C., containing the Uniform Rules of  
Procedure for hearings before Value Adjustment Boards and  
Special Magistrates, and the associated forms that have been  
adopted by the Department of Revenue. [FAC 12D-9.013(1)(e)]  
2. Rule Chapter 12D-10, F.A.C., containing the rules applicable to the  
requirements for hearings and decisions. [FAC 12D-9.013(1)(f)]  
3. Government-In-The-Sunshine Manual, containing the requirements  
of Florida’s Government in the Sunshine/open government laws,  
including information on where to obtain the current  
Government-In-The-Sunshine Manual. [FAC 12D-9.013(1)(g)]  
4. The Uniform Policies and Procedures Manual for Value Adjustment  
Boards, Rules 12D-51.001, 51.002, 51.003, F.A.C., and Chapters  
192 through 195,F.S., as reference information containing the  
guidelines and statutes applicable to assessments and assessment  
administration. [FAC 12D-9.013(1)(j)]  
Notice: Due to the document size, all exhibits referenced  
above are available online at  
ws-Code-Forms-Additional-Resources-PDF>  
III. Discussion Items (Continued)  
B.  
C.  
Appointment of VAB Legal Counsel to Serve as the VAB Designee. ..title..body  
Approval and Execution of the Minutes of the April 13, 2026, Final Meeting  
of the 2025 VAB...title..body  
D.  
Approval and Execution of Resolution Adopting Filing Fees for the 2026  
VAB Tax Cycle. [FAC 12D-9.013(1)(k)] ..title..body  
E.  
F.  
Approval of Special Magistrate fees; and further, approval of guaranteed  
minimum hours for Special Magistrates...title..body  
Appointment of Attorney Special Magistrates for Exemption/Classification  
Hearings. [FAC 12D-9.010(4)(d)(1)]..title..body  
G.  
H.  
I.  
Appointment of Special Magistrates for Real Property Valuation Hearings.  
[FAC 12D-9.010(4)(d)(2)] ..title..body  
Appointment of Special Magistrates for Tangible Personal Property  
Valuation Hearings. [FAC 12D-9.010(4)(d)(3)]..title..body  
Adoption of Local Administrative Procedures and Forms. [FAC  
12D-9.013(1)(h)] ..title..body  
J.  
Discontinuation of Fax as an Accepted Method of Communication and  
Filing. ..title..body  
K.  
L.  
Adoption of Request for Reconsideration Procedures...title..body  
Update from VAB Clerk and/or Legal Counsel...title..body  
Section 286.0105, Florida Statutes, states that if a person decides to appeal any  
decision made by a board, agency, or commission with respect to any matter  
considered at a meeting or hearing, he or she will need a record of the proceedings, and  
that, for such purpose, he or she may need to ensure that a verbatim record of the  
proceedings is made, which record includes the testimony and evidence upon which  
the appeal is to be based.  
La Sección 286.0105 de los Estatutos de la Florida establece que si una persona decide  
apelar cualquier decisión tomada por una junta, agencia o comisión con respecto a  
cualquier asunto considerado en una reunión o audiencia, necesitará un registro de los  
procedimientos y que, para tal fin, es posible que deba asegurarse de que se haga un  
registro literal de los procedimientos. cuyo expediente incluye los testimonios y las  
pruebas en que se basará la apelación.  
Seksyon 286.0105, Lwa Florida, deklare ke si yon moun deside fè apèl kont nenpòt  
desizyon ki te pran pa yon tablo, ajans, oswa komisyon ki gen rapò ak nenpòt pwoblèm  
konsidere nan yon reyinyon oswa yon odyans, li pral bezwen yon dosye sou pwosedi  
yo, e ke, pou rezon sa yo, li ka bezwen asire ke yon dosye vèbal nan pwosedi yo fèt, ki  
dosye gen ladan temwayaj ak prèv ki montre apèl la dwe baze.  
Orange County does not discriminate on the basis of race, color, national origin, sex,  
age, religion, disability or family status. Those with questions or concerns about  
nondiscrimination, those requiring special assistance under the Americans with  
Disabilities Act (ADA), and those requiring language assistance (free of charge) should  
contact the Title VI/Nondiscrimination Coordinator at access@ocfl.net or by calling 3-1-1  
(407-836-3111).  
If you are hearing or speech impaired, you may reach the phone numbers above by  
dialing 711.  
El Condado de Orange no discrimina por motivos de raza, color, origen nacional, sexo,  
edad, religión, discapacidad o situación familiar. Aquellos que tengan preguntas o  
inquietudes sobre la no discriminación, aquellos que requieran asistencia especial  
según la Ley de Estadounidenses con Discapacidades (ADA) y aquellos que requieran  
asistencia lingüística (gratuita) deben comunicarse con el Coordinador de No  
Discriminación/Título VI en access@ocfl.net o llamando 3-1-1 (407-836-3111).  
Si tiene problemas de audición o del habla, puede comunicarse con los números de  
teléfono anteriores marcando 711.  
Orange County pa fè diskriminasyon sou baz ras, koulè, orijin nasyonal, sèks, laj,  
relijyon, andikap oswa sitiyasyon fanmi. Moun ki gen kesyon oswa enkyetid konsènan  
non diskriminasyon, moun ki bezwen asistans espesyal dapre Lwa Ameriken andikape  
yo (ADA), ak moun ki bezwen asistans nan lang (gratis) ta dwe kontakte Kowòdonatè Tit  
VI/Nondiscrimination nan access@ocfl.net oswa lè yo rele 3-1-1 (407-836-3111).  
Si w gen pwoblèm pou tande oswa pou w pale, ou ka kontakte nimewo telefòn ki anwo  
yo lè w konpoze 711.