VAB 05-14-2026 - Final

Value Adjustment Board (VAB) · 2026-05-14 · agenda_packet

[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.