Value Adjustment Board (VAB)

Pasco County

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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] This document is an agenda for the Pasco County Value Adjustment Board (VAB) meeting on May 14, 2026. It lists various items for approval, information, or no action required, including meeting minutes, petition listings, special magistrate recommendations, and contracts. Several specific petitions are listed with their file numbers and applicants, primarily related to assessed value (AV) petitions. No specific construction projects or zoning changes are detailed, but the listing of numerous petitions from entities like LLCs and trusts involved in property assessment suggests potential for related contractor and trade work. Public comment was noted as having occurred, but no specific comments or sentiments are detailed in this portion of the document. [12199 Fort King Road, Dade City, FL 33525; case AV-105] This document contains a list of Special Magistrate Recommendations for various petitions, primarily related to property tax assessments, with many petitioners represented by Ownwell, Inc. The majority of recommendations were 'Denied', with some listed as 'Granted in Part'. A single detailed case, AV-105, concerning Thomas J Ambrose II at 12199 Fort King Road, Dade City, FL, is presented. The Special Magistrate recommended denying the petition for a reduction in assessed value. The Value Adjustment Board (VAB) upheld this recommendation, denying the petition. The primary issue revolved around the property appraiser's methodology and the consideration of the 'eighth criterion' (costs of sale). While the property appraiser did not explicitly show a cost of sale deduction, the evidence presented by the petitioner did not sufficiently prove the assessed value was incorrect or arbitrarily based. The petitioner's property is vacant land (7.00 acres) with a multifamily zoning, but development is currently hindered by a lack of sewer capacity, with improvements expected in two to three years. Public comment is not explicitly stated in the provided text for this specific case, but related communications indicate concerns about sewer capacity and city infrastructure development impacting property usability and value. [12199 Fort King Road, Dade City, FL 33525; case Petition# AV-105 (Value Adjustment Board); Agreement 2025-42 (Summit II, LLC)] This document details a property tax assessment appeal and related development discussions for a 7-acre parcel at 12199 Fort King Road, Dade City, FL. The property owner, Thomas J. Ambrose II and Jennifer R. McNeal, are appealing their 2025 property tax assessment, arguing it should not be based on a 42-unit townhome development due to a lack of available sewer capacity from Dade City. The rezoning for townhomes was approved on February 6, 2024, but the city later stated that capacity would not be released to properties outside city limits until a new wastewater treatment plant is built, a project with an uncertain timeline. This lack of utilities has rendered the property unbuildable and unsalable. Separately, Summit II, LLC is seeking a Contingent Utility Service Agreement for a 381-unit residential development, which is contingent on the city entering a contract to construct a new wastewater treatment facility. Public comment is not explicitly stated in this section, but the developer's correspondence highlights significant issues with Dade City's utility management and administrative turmoil. [12199 Ft King Rd, Dade City; 13266 Pine Gap Spur, Odessa; case AV-105; AV-160] This document details legal precedents and procedures related to property tax assessments in Florida, focusing on the factors appraisers must consider (present cash value, highest and best use, location, size, cost, condition, income, net proceeds of sale) and the burden of proof in valuation challenges. It includes specific case discussions and outlines the process for Value Adjustment Board (VAB) petitions. Two specific cases are mentioned: one concerning a 7-acre tract in Dade City facing sewer capacity issues, and another involving a 0.97-acre commercial property in Odessa. [13266 Pine Gap Spur, Odessa, FL 33556; case Petition#AV -160] A petition to reduce the just value of a 7,440 SF office/retail building, completed in 2023 and multitenant occupied, was GRANTED. The Property Appraiser failed to establish a presumption of correctness. The Petitioner proved by a preponderance of evidence that the Property Appraiser's just value did not represent just value, and presented sufficient evidence to reduce the just value below the Property Appraiser's determination. The hearing commenced on October 29, 2025. [case URBAN 000297] Elite Construction Services LLC provided an estimate for plumbing, electrical, concrete, framing, drywall, mechanical, and drop ceiling work for a project described as URBAN 000297. The total estimate for this scope of work was $128,210.00, with a payment schedule outlined. [Pine Gap Spur & Wildgrass Trail, Odessa, Florida 33556; case PROJECT NO: 2213] Park & Eleazer Construction LLC applied for payment number 9 for the Starkey Ranch project, a new shell building. The original contract sum was $1,751,032.00, with a net change by change orders of $59,040.09, bringing the total contract sum to $1,810,072.09. The total completed and stored to date was $1,810,072.09. The current payment due was $181,007.22. [13527 State Road 54, Odessa, FL 33556] Notice of Proposed Property Taxes for parcel 27-26-17-0140-00000-0010, located at 13527 State Road 54, Odessa, FL 33556, owned by REAL SUB LLC. The notice details proposed ad valorem taxes for 2025, with a total proposed tax of $77,629.33 based on a proposed budget adoption. Public hearings for budget and tax rate adoption are scheduled. [2474 Fencepost Drive, Odessa, FL 33556] Notice of Proposed Property Taxes for parcel 27-26-17-0000-00100-0043, located at 2474 Fencepost Drive, Odessa, FL 33556, owned by BYRON-ODESSA LLC. The notice details proposed ad valorem taxes for 2025, with a total proposed tax of $33,484.98 based on a proposed budget adoption. Public hearings for budget and tax rate adoption are scheduled. [13266 Pine Gap Spur, Odessa, FL 33556] Notice of Proposed Property Taxes for parcel 27-26-17-0130-0C100-0010, located at 13266 Pine Gap Spur, Odessa, FL 33556, owned by BROMADNIC REAL ESTATE LLC. The notice details proposed ad valorem taxes for 2025, with a total proposed tax of $63,947.61 based on a proposed budget adoption. Public hearings for budget and tax rate adoption are scheduled. [13266 Pine Gap Spur, Odessa, FL 33556] This document contains information related to property tax assessments and valuations in Pasco County, Florida. It includes details about a specific property at 13266 Pine Gap Spur, Odessa, FL, owned by BroMadNic Real Estate LLC. The property is 0.97 acres, zoned MPUD, and improved with professional offices totaling 7,440 square feet, built in 2023. The document details the appraisal process, including the cost approach, sales comparison, and income approach, with a final estimated value of $3,796,102 as of January 1, 2025. It also includes discussions on Florida property tax law, assessment appeals, and market data for office and retail spaces in various regions. There is no mention of specific construction projects or contractor opportunities within this document; it focuses on property valuation and tax assessment. [13266 Pine Gap Spur, Odessa FL 33556; 28322, 28324, 28334 Lindenhurst Dr., Wesley Chapel, FL 33544-2859; case AV-160; VAB26-006] This document details legal precedents and procedures related to property tax assessment in Florida, focusing on valuation methods (cost, income, market approaches) and the presumption of correctness afforded to property appraisers' decisions. It includes a specific case concerning Marcus Norrell at 13266 Pine Gap Spur, Odessa, FL, who is appealing his property's assessed value. The appeal highlights disagreements over the weight given to different valuation approaches and the capitalization rate used in the income approach. A separate section addresses Roy D. Roma's petition for homestead and veteran's exemptions for properties at 28322, 28324, 28334 Lindenhurst Dr., Wesley Chapel, FL, where the Value Adjustment Board denied the petition, ruling that only one homestead exemption can be applied per family unit, and the petitioner did not reside in both dwellings. The document also references numerous Florida court cases that establish legal standards for property appraisal and tax assessment challenges. [28322, 28324, and 28334 Lindenhurst Drive; case HM-006] This document details a property tax appeal for Roy D. Roma concerning homestead exemptions for properties located at 28322, 28324, and 28334 Lindenhurst Drive, Wesley Chapel, Florida. The appeal is related to the denial of homestead exemptions for portions of the property, with the Property Appraiser arguing that the owner must physically reside on the property for the exemption to apply to those portions. The Value Adjustment Board (VAB) scheduled a hearing for November 5, 2025. The case involves legal interpretations of Florida Statutes regarding homestead property and its use for commercial purposes or rental. The core issue is whether the owner's use of a portion of the property as a residence qualifies the entire parcel for homestead exemption, especially when parts may be rented or used by other family members. The Property Appraiser denied the application for 2025, and the petitioner is appealing this decision. [28322 Lindenhurst Dr, Wesley Chapel, FL; case HM-006 (Value Adjustment Board Petition)] This document pertains to property tax matters for Roy D. Roma at 28322 Lindenhurst Dr, Wesley Chapel, FL, parcel ID 31-25-20-0100-046W0-0000. It includes restrictions for the Williams Acres subdivision, which limit lots to residential dwelling use only, with business activities restricted to conferences. Single-family dwellings must be at least 960 sq ft and on lots of at least 40,000 sq ft. The document also details Roy D. Roma's petition to the Value Adjustment Board regarding property value and a denial of a veteran's exemption for a second residence on a contiguous lot. The property appraiser's notes indicate a discussion about the property's condition and taxable value, and a denied petition hearing. This document is a compilation of Florida Statutes related to property tax exemptions, primarily focusing on homestead exemptions. It details eligibility criteria, definitions, and specific provisions for various groups including veterans, surviving spouses, first responders, and individuals with disabilities. It also outlines the process for applying for and maintaining these exemptions, including requirements for documentation and residency. The document includes legal interpretations and case law summaries regarding the application of homestead exemptions, particularly in situations involving mixed-use properties or rental portions within a residence. There are no specific development projects, addresses, or business opportunities mentioned; the content is purely legislative and legal text concerning tax exemptions. [28322 Lindenhurst Drive and 28334 Lindenhurst Drive, Wesley Chapel, FL; case VAB Petition# HM-006 (also referenced as HMLF-053)] This document details a legal dispute and subsequent Value Adjustment Board (VAB) proceedings concerning homestead tax exemptions in Pasco County, Florida. The core issue revolves around whether a veteran, Roy D. Roma, can claim a total and permanent service-connected disability exemption on two separate residences located on a combined parcel. The Property Appraiser denied the exemption for the second residence, arguing that only one homestead exemption is allowed per individual or family unit, and the veteran did not permanently reside in the second home. The VAB Special Magistrate upheld this decision. The veteran then sought to classify the second home as an Accessory Dwelling Unit (ADU), but it was deemed too large (1,968 sq ft) to qualify under Pasco County's ADU ordinance, which limits units to 1,200 sq ft. The Property Appraiser requested the VAB to uphold the magistrate's recommendation. [6112 Hidden Trail Court, New Port Richey, FL 34655 (for Eileen Price's case and utility bill); 157 Hampton Wharf Rd, Hampton, Nova Scotia, Canada (for property assessment); case HMLF-008] This document pertains to a Value Adjustment Board (VAB) agenda item for Eileen Price, case number HMLF-008. The petitioner filed an exception on March 31, 2026, which was timely. The Property Appraiser's Office granted the petition on April 14, 2026, leading to the withdrawal of the petition. The item was for information only, with no action required by the VAB. The case was administratively resolved. The property address is 6112 Hidden Trail Court, New Port Richey, FL 34655. The document also includes information about Pasco County's regulations regarding Accessory Dwelling Units (ADUs) and a Duke Energy bill for Eileen Price, dated December 10, 2025, for service at 6112 Hidden Trail Ct, New Port Richey, FL 34655. Additionally, it contains property assessment information for 157 Hampton Wharf Rd, Hampton, Nova Scotia, Canada, for assessment years 2024 and 2025, and a copy of the Nova Scotia Assessment Act. This document is a section of a municipal assessment act, detailing various exemptions, classifications, and procedures related to property taxation. It outlines rules for assessing residential, commercial, and resource properties, including specific provisions for railways, conservation land, farm property, forest property, and small-scale tourist accommodations. It also covers business occupancy assessments, tax reductions, and the process for completing and filing assessment rolls. There are no specific development projects, applications, or decisions detailed in this excerpt. [6112 Hidden Trail Court, New Port Richey, FL 34655; case HMLF-008] This document details the administrative and legal processes for property assessment appeals in Nova Scotia, Canada. It outlines procedures for correcting assessment errors, the appointment and powers of the Nova Scotia Assessment Appeal Tribunal, the process for filing and hearing appeals, and the subsequent appeals to the Nova Scotia Regulatory and Appeals Board. It also covers regulations related to assessment, including alternative dispute resolution processes. The latter part of the document contains email correspondence and a decision form related to a specific property tax case in Pasco County, Florida, concerning Eileen Price and her petition for a homestead exemption on parcel ID 01-26-16-0110-00000-2890 at 6112 Hidden Trail Court, New Port Richey, FL 34655. The petition was denied because the petitioner did not qualify for the homestead exemption and held an out-of-province status. The decision was a final decision of the Value Adjustment Board. [6112 Hidden Trail Court, New Port Richey, FL 34655; case HMLF-008 (VAB Petition #)] This record details a Value Adjustment Board (VAB) hearing concerning Eileen Price's petition for homestead exemption reinstatement for the property at 6112 Hidden Trail Court, New Port Richey, FL 34655. The petition was initially denied by the Property Appraiser. The core issue was whether the property qualified as Ms. Price's homestead residence as of January 1, 2025. Evidence presented by the Property Appraiser indicated that Ms. Price maintained residency in Canada, held a Canadian residency-based exemption, and had inconsistent statements regarding her Florida residency. The Special Magistrate found the evidence and testimony credible, concluding that Ms. Price did not meet the statutory requirements for Florida homestead exemption due to her Canadian residency and existing out-of-state exemption. The petition was ultimately denied. The case involved extensive communication regarding petition completeness and procedural requirements. [6112 Hidden Trail Court, New Port Richey, FL 34655; case HMLF-008] The Pasco County Value Adjustment Board (VAB) denied Eileen Price's petition for homestead exemption for the property at 6112 Hidden Trail Court, New Port Richey, FL 34655. The denial was based on the finding that Price did not establish Florida as her permanent residence as of January 1, 2025, due to holding a residency-based exemption in Canada and inconsistent statements regarding her domicile. The VAB's decision was a final decision. The case involved a dispute over the interpretation of the Nova Scotia Capped Assessment Program (CAP) and its eligibility criteria versus Florida's homestead exemption requirements. Public comment included arguments from Petitioner's counsel and Petitioner herself, asserting the Canadian CAP is not a residency-based exemption and does not disqualify her from Florida's homestead exemption. The VAB did not consider post-hearing evidence submitted by the petitioner's counsel. This document is a legislative act, the Assessment Act of Nova Scotia, outlining the framework for property assessment and taxation. It defines various property types (e.g., aquaculture, commercial, residential, resource), establishes rules for assessment valuation (market value, depreciation), details exemptions from taxation, and outlines procedures for assessment appeals. It also covers business occupancy assessments, seasonal tourist businesses, and the responsibilities of assessors and the Property Valuation Services Corporation. There are no specific development projects, addresses, or case numbers mentioned in this excerpt. This document outlines various provisions related to property assessment and taxation in Nova Scotia, including definitions of terms like 'owner' and 'prescribed percentage,' rules for applying these sections to different property types (residential, conservation, farm, forest), procedures for assessment appeals to the Nova Scotia Assessment Appeal Tribunal and the Nova Scotia Regulatory and Appeals Board, and miscellaneous provisions regarding errors, penalties, and record-keeping. It details the process for assessment, notice, appeal, and finalization of the assessment roll. Specific projects or development proposals are not mentioned in this section of the document. [6112 Hidden Trail Court, New Port Richey, FL (for Eileen Price); 4945 Glenn Drive, New Port Richey, FL (for Jonathan & Melissa Koeb); case HMLF-008 (for Eileen Price); PORT-002 (for Jonathan & Melissa Koeb); VAB26-008 (for Jonathan & Melissa Koeb)] This document contains correspondence and legal filings related to the property tax assessment case of Eileen Price (Case# HMLF-008). The core issue revolves around whether Eileen Price is entitled to Florida's homestead exemption. Her legal counsel, Daniel P. Rock, P.A., is arguing against the Special Magistrate's recommendation to deny the exemption, citing ignored evidence of domicile, misinterpretation of Canadian tax law, and procedural errors. Eileen Price herself has terminated her counsel and is now filing exceptions, reiterating these points and highlighting her status as a US Permanent Resident. She also notes a pending settlement offer to the Property Appraiser. Separately, the document includes information about a Value Adjustment Board agenda memorandum and decision for Jonathan and Melissa Koeb (File No. PORT-002) concerning their property at 4945 Glenn Drive, New Port Richey, FL, which was denied. The document also contains extensive legal text regarding Florida property assessment statutes, specifically concerning homestead exemptions and assessment limitations. [4945 Glenn Dr., New Port Richey, FL 34652; case PORT-002] This document details the legal and procedural aspects of homestead property assessment portability in Florida, specifically addressing the conditions and timelines for transferring assessment limitations between homesteads. It includes a case involving Jonathan and Melissa Koeb (Petition PORT-002) who sought to transfer their homestead assessment difference. The Property Appraiser initially denied their application because they moved into their new homestead on May 10, 2024, and filed for the exemption in 2025, missing the January 1, 2024, qualification deadline for the 2024 tax year. The Koebs argued that governmental permitting delays for seawall replacement, which took over 6 months and pushed construction back by 4 months, constituted extenuating circumstances under Florida Statute 193.155 (8)(j). A Special Magistrate granted their late-filed petition request, allowing them to proceed to a hearing on the merits of their portability claim, acknowledging the physical disability of Jonathan Koeb as good cause for the late filing. The U.S. Army Corps of Engineers issued a permit (SAJ-2022-01495) to Jonathan and Melissa Koeb for seawall replacement at 4945 Glenn Drive, New Port Richey, FL 34652, valid until March 14, 2026, which involved impacts to mangroves and required installation of seedlings. [4945 Glenn Drive, New Port Richey, Florida; case SAJ-2022-01495 (NW-CMW) (Corps); 51-0414479-001-EE (FDEP); PORT-002 (Tax Appeal)] The U.S. Army Corps of Engineers issued a Department of the Army permit (SAJ-2022-01495 NW-CMW) to Jonathan and Melissa Koeb for the replacement of an existing seawall with a 66-linear foot poured concrete seawall at 4945 Glenn Drive, New Port Richey, Pasco County, Florida. The project involves minor impacts to 0.005 acre of mangroves, with the applicant installing mangrove seedlings in riprap. The Florida Department of Environmental Protection (FDEP) verified the activity as exempt from regulatory permitting under state law but noted that a separate federal authorization from the Corps was required, which was subsequently issued. The FDEP also determined that proprietary authorization for submerged lands was not required. The permit is valid until March 14, 2026. Separately, the Koebs are involved in a tax appeal (PORT-002) concerning homestead exemption portability for the 2025 tax year, citing government permitting delays as extenuating circumstances. [12-26-15-077 A-01900-0280; case VAS Petition # PORT-002] This document contains multiple agenda items for the Pasco County Value Adjustment Board (VAB). It includes a response from the Pasco County Property Appraiser regarding a denial of homestead portability for Johnathan & Melissa Koeb (Parcel ID 12-26-15-077 A-01900-0280), affirming the denial due to the new home's Certificate of Occupancy being issued after the statutory deadline. Other items include the certification of the VAB for the 2025 tax roll, a contract renewal for VAB Legal Counsel Rinky Parwani, setting compensation for Special Magistrates, and information sheets detailing VAB activities, special magistrates, and invoiced amounts for the 2025 tax year. Applications for VAB membership from Valerie Williams and Carmen Webb are also included, noting no open positions. [case VAB26-018] This is an informational item regarding correspondence from James W. Huddleston, received December 19, 2025. No board action is required. [6136 HALIFAX DRIVE, NEW PORT RICHEY, FL 34654; case VAB26-019] Eric Rann applied for a position on the Value Adjustment Board. There is currently no open position available. This item is for information only, and no action is required.

Board:: Value Adjustment Board (VAB)
Date:: 2026-05-14
Type:: Agenda_packet
Decision:: Recommendations include Approve, No Action Required, and Other.
Address:: 37918 Meridian Ave. Dade City, FL 33525
Applicant:: Various (listed as petitioners for VAB cases)

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VAB 05-14-2026 - Final

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

Verify at the official source

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