Value Adjustment Board (VAB)
Pasco County
Latest meetings
VAB 08-05-2026 Agenda
Value Adjustment Board (VAB) in Pasco County posted this record to its public file. The posted document carries a title and no readable project detail, 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 document link above and watch for the fuller record the body posts later.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-08-05
- Type:
- Agenda
VAB 08-05-2026 Organizational Meeting Packet
[340 Cimarron Court, Poinciana (for petition 2025-00108); not stated for other items; case 2025-00108 (petition); HM-001 (homestead exemption); VAB26-035 (agenda memorandum)] The document is a compilation of public records, including a Value Adjustment Board (VAB) petition decision, VAB agenda memorandums, and applications for Special Magistrate appointments. It does not describe a single development project for contractors to pursue. The document contains a VAB decision on a homestead exemption denial (HM-001) and a VAB petition for property value appeal (2025-00108), as well as administrative items for the appointment of Special Magistrates (VAB26-035). No construction or development project is described. [1111 Ritz Carlton Drive, Sarasota, Florida; 242 Howell Ave., Brooksville FL; 2359 INDIAN TRAIL E, PALM HARBOR FL 34683; 3800 W BAY TO BAY BOULEVARD UNIT 23, TAMPA FL 33629; case Sarasota County VAB Petition 2020-123; Hernando County Petition No. 25-402] This document is a compilation of Florida contractor and appraiser licenses, a Sarasota County Value Adjustment Board (VAB) petition recommendation for the Ritz-Carlton Sarasota, a Pasco County special magistrate application, and a Hernando County VAB petition recommendation for an office property. The Sarasota VAB petition (2020-123) concerns Parcel Number 2010-01-0035, located at 1111 Ritz Carlton Drive, Sarasota, Florida, part of a 266-room luxury resort. The 2020 Just Value was $117,260,600; the petitioner sought a reduction to $72,670,000. The special magistrate recommended the reduction be GRANTED to a revised Just Value of $72,665,000. The Hernando County petition (25-402) concerns Parcel Key No. 00355378, located at 242 Howell Ave., Brooksville FL, a 5,852 heated SF office constructed in 1986. The Property Appraiser's just value was $1,009,763; the petitioner estimated $601,116. The special magistrate found the subject was not over assessed and supported a just value of $1,025,649. The document also includes license information for Richard L Harris (BK395291) and Robert C Hicks (RZ1059), and an application by Steven L Nystrom for a special magistrate position with Pasco County.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-08-05
- Type:
- Agenda_packet
- Decision:
- Denied (for petition 2025-00108 and HM-001); not stated for VAB26-035 (appointment of Special Magistrates is a staff request for board action)
- Address:
- 340 Cimarron Court, Poinciana (for petition 2025-00108); not stated for other items
- Applicant:
- Nic Costello (petitioner for 2025-00108); Zariia (petitioner for HM-001); Maxim Antonov, Camille Bassil, Richard Harris, Robert Hicks, Steven Nystrom, Steven Porcaro, Donald Sarley, Richard Steeves (appraiser special magistrate applicants for VAB26-035)
Value Adjustment Board (VAB)
The Value Adjustment Board of Pasco County met to discuss administrative procedures and taxpayer rights. The board reviewed options for local administrative procedures for 2026 and considered the Taxpayer Guide on Petitions to the VAB. Matters related to special magistrate invoices and decisions for no-show petitions were also on the agenda.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-08-05
- Type:
- Meeting
1) Determine whether the property appraiser established a presumption of correctness for the
This agenda item concerns a property tax assessment dispute for a property in Pasco County. The Value Adjustment Board (VAB) reviewed evidence and testimony regarding the property's valuation methodology. The board determined that the Property Appraiser did not establish a presumption of correctness for the assessment. However, the Petitioner also did not provide sufficient evidence to reduce the assessed value. Therefore, the petition to change the just value determination was denied. This item is currently under review by the Value Adjustment Board. The process involved reviewing evidence and testimony, which may involve appraisal services and legal representation. Businesses specializing in property appraisal, legal services, and potentially administrative support could be involved in such disputes.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
1) The present cash value of the property, which is the amount a willing purchaser would pay a
This agenda item concerns the criteria for determining the present cash value of property, which is the amount a willing buyer would pay a willing seller. This is a review of legal standards and case law related to property valuation, not a specific development project. The Value Adjustment Board (VAB) in Pasco County is considering these valuation principles. No construction or development work is described in this item. Therefore, no contractors, suppliers, or service providers are directly solicited by this agenda item at this time.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
1) The present cash value of the property, which is the amount a willing purchaser would pay a
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
1. A court held that if a building is able to be put to the use for which it was
This item concerns a legal discussion regarding property tax assessments and the definition of 'substantial completion' for tax purposes. The Value Adjustment Board (VAB) in Pasco County is reviewing this matter. The discussion centers on how properties are valued for ad valorem taxes, referencing Florida statutes and court cases. This review is currently under consideration by the VAB. While no specific construction project is detailed, the discussion touches on property valuation methods, including cost, market, and income approaches, and factors like highest and best use, location, size, condition, and net proceeds. Understanding these valuation principles could be relevant for contractors, suppliers, and service providers involved in property development or improvement, as tax assessments can influence development decisions. Early engagement with local government processes related to property valuation and land use can provide insights into future development trends and opportunities.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
1. Approve the 2025 Special Magistrate Recommendations with no Exceptions filed.
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
1. Exemption and classified use petitions.
This notice is for local contractors, trades, suppliers, and service providers regarding an upcoming meeting of the Value Adjustment Board (VAB) in Pasco County on May 14, 2026. The board will discuss exemption and classified use petitions for property tax purposes. This process involves reviewing challenges to property tax classifications and exemptions, where the property owner must prove their entitlement to preferred tax treatment. The VAB will follow proposed rules for reviewing these petitions, including the property appraiser's denial of exemptions. While this is a procedural review, it may lead to future property development or changes in land use that could create opportunities. Businesses involved in property assessment, legal services related to tax law, and potentially those involved in land management or development could find this relevant. Engaging early with the VAB process could provide insight into potential future projects.
- Board:
- Value Adjustment Board (VAB)
- Date:
- 2026-05-14
- Type:
- Agenda_item
1. If the hearing record contains competent, substantial evidence for
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
1. Just value, required
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
1. Just value, required
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
1. Present cash value, the amount a willing purchaser would pay cash.
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
1. The Department’s value adjustment board training and this bulletin supersede prior Department letters
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
1. The property appraiser's just valuation does not represent just value; or
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
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