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VAB 05-14-2026 - Final
[12199 FORT KING ROAD, DADE CITY, FL 33525; case Petition #AV-105; Agreement 2025-42 (Summit II)] The document is a Pasco County Property Appraiser notice and related Value Adjustment Board petition materials for a 7-acre parcel at 12199 Fort King Road, Dade City, FL 33525. The property is zoned MF-1 and approved for 42 townhome units, but the owners state they cannot build due to lack of sewer capacity from the City of Dade City. The 2025 just value is $556,500, assessed value is $125,160, and taxable value is $125,160. The owners petitioned (Petition #AV-105) for a lower assessed value, arguing the property is unbuildable and unsalable without utilities. A hearing was scheduled for October 29, 2025. The document also includes an agenda memo for a separate project, Summit II Development, seeking a Contingent Utility Service Agreement for 381 residential units, with a recommendation for approval. [13266 Pine Gap Spur, Odessa, FL 33556; 13527 State Road 54, Odessa, FL 33556; 2474 Fencepost Drive, Odessa, FL 33556; Pine Gap Spur & Wildgrass Trail, Odessa, FL 33556; case AV-160] This document is part of a larger record and contains multiple distinct items. It includes a value adjustment board hearing summary for a property at 13266 Pine Gap Spur, Odessa, FL 33556, parcel 27-26-17-0130-0C100-0010, owned by BroMadNic Real Estate LLC, petition AV-160, where the petition was GRANTED, reducing the just value to $3,610,000 from the assessed value of $3,796,102. The property is a 7,440 SF office/retail building completed in 2023. It also includes a contractor payment application for a new shell building at Starkey Ranch, Pine Gap Spur & Wildgrass Trail, Odessa, FL 33556, with a contract sum of $1,751,032.00 and change orders totaling $59,040.09, for a total of $1,810,072.09. It also includes a notice of proposed property taxes for 13527 State Road 54, Odessa, FL 33556, parcel 27-26-17-0140-00000-0010, owned by REAL SUB LLC, with a just value of $4,608,285. It also includes a notice of proposed property taxes for 2474 Fencepost Drive, Odessa, FL 33556, parcel 27-26-17-0000-00100-0043, owned by BYRON-ODESSA LLC, with a just value of $1,987,758. It also includes a notice of proposed property taxes for 13266 Pine Gap Spur, Odessa, FL 33556, parcel 27-26-17-0130-0C100-0010, owned by BROMADNIC REAL ESTATE LLC, with a just value of $3,796,102. It also includes a 2022 paid real estate tax notice for parcel 27-26-17-0000-00100-0043, owned by BYRON-ODESSA LLC. It also includes an estimate from Elite Construction Services LLC for plumbing, electrical, concrete, framing, drywall, mechanical, and drop ceiling work, totaling $128,210.00. [28322 Lindenhurst Drive and 28334 Lindenhurst Drive, Wesley Chapel, FL 33544; case HM-006] The document is a compilation of records related to a Pasco County Value Adjustment Board (VAB) petition, case number HM-006, concerning property owned by Roy D. Roma. The property consists of two platted lots, 46W and 46E, in Williams Acres, with separate physical addresses of 28322 and 28334 Lindenhurst Drive, Wesley Chapel, FL, combined into one parcel ID 31-25-20-0100-046W0-0000. The petitioner sought Homestead and Total & Permanent Service-Connected disability exemptions on both homes. The Property Appraiser granted exemptions only on the home where the petitioner resides (28322 Lindenhurst Dr). The VAB Special Magistrate upheld the Property Appraiser's position. The petitioner filed an exception, requesting the exemption on the second home as an Accessory Dwelling Unit (ADU). The Property Appraiser's response argues the second home does not qualify as an ADU because it is a detached single-family home with 1,968 square feet of living area, exceeding the 1,200 square foot limit in Pasco County ordinance 530.24. The document also includes a Florida Supreme Court opinion in a separate case (Furst v. Rebholz) regarding homestead tax exemptions, and a legal opinion from Loren Levy stating that only one dwelling per Homestead/Total & Permanent exemption is allowed. The document does not state a final decision by the VAB on the exception. The document does not state a project for construction or development. [6112 Hidden Trail Court, New Port Richey, FL 34655; case HMLF-008] This document is a Pasco County Value Adjustment Board (VAB) record for Petition No. HMLF-008, concerning the denial of a homestead exemption for a property. The Special Magistrate recommended the petition be DENIED. The property is a single-family residence at 6112 Hidden Trail Court, New Port Richey, FL 34655, parcel ID 01-26-16-0110-00000-2890. The petitioner, Eileen Price, sought a homestead exemption and Save Our Homes cap for the 2025 tax year after the death of her husband, Richard Weed. The Property Appraiser denied the exemption, and the Special Magistrate upheld that denial, finding the petitioner did not establish the property as her permanent residence as of January 1, 2025, and that she held a residency-based exemption in Nova Scotia, Canada. The decision was a recommendation, with the VAB scheduled to consider it on 05/14/2026 at 10:00 AM. The petitioner filed written exceptions to the recommendation, arguing the magistrate ignored evidence of domicile, made a factual error regarding foreign tax law, ignored her federal immigration status, and committed procedural errors. The petitioner also noted a pending settlement offer with the Property Appraiser. The document does not describe a construction or development project. [4945 Glenn Drive, New Port Richey, FL 34652; case SAJ-2022-01495 (NW-CMW); FDEP File No.: 51-0414479-001-EE; Petition# PORT-002] The document is a compilation of regulatory permits and correspondence for a residential seawall replacement project at 4945 Glenn Drive, New Port Richey, Pasco County, Florida. The project involves constructing a 66-linear foot concrete seawall between two existing seawalls in a residential canal, with minor impacts to 0.005 acre of mangroves and installation of mangrove seedlings in riprap. The Florida Department of Environmental Protection (FDEP) verified the activity as exempt from a regulatory permit under Chapter 62-330.051(12)(c), F.A.C., but did not approve it for federal authorization under the State Programmatic General Permit. The U.S. Army Corps of Engineers (USACE) authorized the work under Nationwide Permit (NWP) 13 (Bank Stabilization) on July 13, 2022, with a validity until March 14, 2026. The document also includes correspondence regarding a Pasco County Value Adjustment Board (VAB) petition (PORT-002) for the 2025 tax year, where the petitioners, Jonathan & Melissa Koeb, filed an exception to the Special Magistrate's recommendation, citing extenuating circumstances due to permitting delays. No public comment or stakeholder sentiment is stated in the document.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_packet
- Decision:
- Not stated for the property assessment petition. For Summit II Development, the recommended action is to approve Agreement 2025-42.
- Address:
- 12199 FORT KING ROAD, DADE CITY, FL 33525
- Applicant:
- Thomas J Ambrose II and Jennifer R McNeal (owners/petitioners); Summit II, LLC (for Summit II Development agreement)
VAB 05-14-2026 - Final
[37918 Meridian Ave. Dade City, FL 33525; case VAB26-001, VAB26-002, VAB26-003, VAB26-004, VAB26-005, VAB26-006, VAB26-007, VAB26-008, VAB26-009, VAB26-010, VAB26-011, VAB26-012, VAB26-013, VAB26-014, VAB26-015, VAB26-016, VAB26-017, VAB26-018, VAB26-019, VAB26-020] The Pasco County Value Adjustment Board (VAB) met on May 14, 2026. The board approved the VAB Meeting Minutes from August 22, 2025 (File Number VAB26-001). They also approved Special Magistrate Recommendations with no exceptions filed for 2025 (File Number VAB26-003) and approved the Certification of the Value Adjustment Board for 2025 (File Number VAB26-009). The contract for VAB Legal Counsel was approved (File Number VAB26-010), as was the advertisement and setting of compensation for Special Magistrates for 2026 (File Number VAB26-011). Several petitions were listed with recommendations of 'Other' or 'No Action Required', including petitions from Thomas J Ambrose II (File Number VAB26-004), BroMadNic Real Estate LLC c/o Marcus Norrell (File Number VAB26-005), Roy D Roma (File Number VAB26-006), Eileen Price (File Number VAB26-007), and Jonathan & Melissa Koeb (File Number VAB26-008). The board also reviewed various other items including petition listings, invoiced amounts, and member applications, most of which required no action. Public comment was invited on agenda items.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda
- Decision:
- Approved, No Action Required, Other, Presentation Only
- Address:
- 37918 Meridian Ave. Dade City, FL 33525
VALUE ADJUSTMENT BOARD
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
a. Sales ranging in size from 5.19 acres to 9.40 acres, sold between $64,286 to $126,204 per acre.
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
a. ca
This item concerns a property located in Pasco County, Florida. The specific details of the proposed project, including its size, current use, or zoning, are not provided in the available text. The agenda item is scheduled for review by the Value Adjustment Board on May 14, 2026. Because the project details are not specified, the scope of work, potential phases, and specific contractor needs cannot be determined at this time. Local contractors, suppliers, and service providers should monitor future public notices for this property to identify potential opportunities as more information becomes available.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
b. The three sales used all had residential zonings of either AC or AR.
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
v. TM Florida Ohio Realty Ltd. ,577 So.2d 573 (Fla.1991).
This agenda item concerns the Value Adjustment Board of Pasco County and how property taxes are assessed for apartment complexes. Specifically, it discusses how rent control and tax credits can affect property valuation for tax purposes. The board will review legal precedents regarding the fair market value of properties, especially those with rent restrictions or involved in low-income housing programs. The discussion will cover appraisal methods, including the use of average occupancy rates versus actual figures and the proper assessment of properties encumbered by leases. The item is currently under review by the board. This review could lead to changes in how properties are valued for tax assessments. Businesses involved in property appraisal, real estate, and legal services related to taxation may find this review relevant. Understanding these potential changes early could provide an advantage.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983).
Value Adjustment Board (VAB) listed this item on its agenda for 2026-05-14 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
v. Xerox Corp., 447 So.2d 1348 (Fla. 1984) it is irrelevant in this State that a
This agenda item concerns a legal discussion regarding property tax assessment methods and the presumption of correctness for property appraiser assessments. It references state statutes and case law related to how property values are determined and challenged. The Value Adjustment Board in Pasco County is reviewing these legal standards. This review is in its early stages, focusing on the interpretation and application of existing laws. The discussion may lead to clarifications or changes in how property assessments are handled in the future. While no specific construction project is detailed, this legal review could impact future property development and valuation processes. Businesses involved in real estate, legal services, and property appraisal may find it beneficial to monitor these proceedings as they could influence future development and investment decisions.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
1. AN ORDINANCE AMENDING THE PASCO COUNTY
This item concerns a proposed amendment to the Pasco County Comprehensive Plan, specifically related to the Pasadena Hills area. The amendment involves changes to tables PH-2 and PH-3, which govern residential conversion, and a text revision for the Village Mixed Use, 2 land use classification. Additional text amendments may be made for consistency. This proposal is currently under review, with public hearings scheduled before the Planning and Policy Committee, the Planning Commission acting as the Local Planning Agency, and the Board of County Commissioners. If approved, these changes could lead to future development opportunities. The scope of work would likely involve planning, engineering, and potentially construction services related to land use changes. Local contractors, suppliers, and service providers are encouraged to monitor this process as it moves through public hearings, as early engagement could provide an advantage before specific project plans and permits are finalized.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
- Address:
- Historic Pasco County Courthouse, Board Room, 2nd Floor, 37918 Meridian Avenue, Dade City, Florida
- Applicant:
- Pasadena Hills
1. Add 50,000 square feet of non-residential entitlements to Village B through text revisions to
The Planning Commission is considering a proposal to add 50,000 square feet of non-residential development rights to Village B. This change would involve text revisions to two tables, Table PH 2 and Table PH 3, which relate to residential conversion. The item is currently under review by the commission. If approved, this could lead to future site development, including potential construction of commercial buildings. This early stage means contractors, suppliers, and service providers can engage now to understand the project's scope as it moves through the planning process. Early involvement allows businesses to prepare for potential opportunities in site preparation, construction, and related services once plans are finalized and permits are issued.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. Consistency of Proposed Change with the Goals, Objectives, and Policies. The Planning,
This item concerns a proposed Comprehensive Plan Amendment (CPA) that is currently under review by the Planning Commission. The Planning, Development and Economic Growth Department has determined the proposed CPA is consistent with the Comprehensive Plan. While specific details about the project itself, such as its location, size, or intended use, are not provided in this agenda item, a CPA typically precedes development proposals. If approved, this amendment could pave the way for future development projects. Businesses involved in site preparation, construction trades, material supply, and professional services may find opportunities as the project moves forward. Early engagement with the project proponents, once details become available, could offer a competitive advantage.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. Consistency of Proposed Change with the Goals, Objectives, and Policies. The Planning,
Planning Commission listed this item on its agenda for 2026-05-07 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. Future Land Us e Classification Requires Concept Plan and Rezoning: Comprehens ive
This item concerns a proposed future land use classification change for an unspecified area in Pasco County. The change requires a concept plan and rezoning to a Planned Development (PD) district. The exact mix of uses will be determined when the classification is assigned, and their arrangement will be finalized through development review processes for Master Planned Unit Developments and commercial planned developments. This is currently under review. The project will likely involve initial site planning, engineering, and permitting, followed by site clearing, grading, and infrastructure development. Subsequent phases could include vertical construction, utility installation, and final landscaping. Local contractors, suppliers, and service providers should engage early to understand the project's scope as it moves through the planning and review stages, before detailed site plans and bids are established.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. PDE25-0193: Highland Homes Development Agreement
A development agreement is under review for a project identified as PDE25-0193. This agreement concerns a proposed development by Highland Homes. The specific location and size of the project are not detailed in the provided information. The item is currently under review by the Planning Commission. If approved, this project would likely involve site preparation, including clearing and grading, followed by the installation of utilities and infrastructure. Subsequent phases would include vertical construction and finishing trades, and finally, landscaping. Local contractors, trades, suppliers, and service providers are encouraged to monitor this development. Early engagement before final plans and permits are issued could provide a competitive advantage for securing future work related to this project.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
- Applicant:
- Highland Homes
1. PDE26-0033 Palmetto Ridge Parcel List
Planning Commission listed this item on its agenda for 2026-05-07 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. PDE26-0356: Proposed Ordinance
Planning Commission listed this item on its agenda for 2026-05-07 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
1. PDE26-0437: Parcel ID Table
Planning Commission listed this item on its agenda for 2026-05-07 in Pasco County. The posted record gives the item title and nothing else, so there is no site, no size and no applicant on file for it yet. Local businesses that want to follow it can open the official agenda link above and watch for the fuller write-up the body posts as the meeting gets closer.
- Board:
- Planning Commission
- Date:
- 2026-05-07
- Type:
- Agenda_item
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