VAB 05-14-2026 - Final
Value Adjustment Board (VAB) · 2026-05-14 · agenda
[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.
Agenda items
- 1) Determine whether the property appraiser established a presumption of correctness for the
- Legal Services
- Engineering & Architecture
- 1) The present cash value of the property, which is the amount a willing purchaser would pay a
- 1) The present cash value of the property, which is the amount a willing purchaser would pay a
- 1. A court held that if a building is able to be put to the use for which it was
- Legal Services
- Engineering & Architecture
- 1. Approve the 2025 Special Magistrate Recommendations with no Exceptions filed.
- 1. Exemption and classified use petitions.
- Legal Services
- Accounting & Tax
- Appraisal & Inspection
- 1. If the hearing record contains competent, substantial evidence for
- 1. Just value, required
- 1. Just value, required
- 1. Present cash value, the amount a willing purchaser would pay cash.
- 1. The Department’s value adjustment board training and this bulletin supersede prior Department letters
- 1. The property appraiser's just valuation does not represent just value; or
- 1. The subject parcel is a 7-acre tract of vacant land, located at the northwest corner of Fort King Road and
- 1. Uphold the Special Magistrate’s recommendation of denied and make a motion to approve the
- 1. Uphold the Special Magistrate’s recommendation of granted and make a motion to approve
- 2) The highest and best use to which the property can be expected to be put in the immediate
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- Engineering & Architecture
- Appraisal & Inspection
- 2) The highest and best use to which the property can be expected to be put in the immediate
- 2. Assessed or classified use value,* if applicable
- 2. Assessed or classified use value,* if applicable
- 2. Deny the Special Magistrate’s recommendation of denied and make a motion to approve the
- 2. Deny the Special Magistrate’s recommendation of granted and grant the petitioner’s request
- 2. Does not represent the classified use value or fractional value of the
- 2. Does not represent the classified use value or fractional value of the property
- 2. If the hearing record lacks competent, substantial evidence for
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- Utilities (Sub)
- Site Prep, Grading & Hardscape
- General Contractor
- Real Estate Development
- 2. In accordance with Florida Statutes and applicable case law, applicability of the eighth criterion in
- 2. Provide other direction to the Clerk.
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- 2. The highest and best use of the property.
- Site Prep, Grading & Hardscape
- Utilities (Sub)
- Engineering & Architecture
- General Contractor
- Building & Industrial Supply
- 2. The property appraiser's just valuation is arbitrarily based on appraisal
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- Appraisal & Inspection
- 2. The subject property was rezoned by Pasco County from A-R, R-1 and R-2 to a MF-1 (Multi-family Medium
- General Contractor
- Site Prep, Grading & Hardscape
- Concrete & Masonry
- Electrical
- HVAC & Climate Control
- Plumbing
- Carpentry & Cabinetry
- Drywall & Insulation
- Roofing
- Painting & Flooring
- Building & Industrial Supply
- Real Estate Development
- Engineering & Architecture
- Landscaping & Lawn Service
- 2. Valuation petitions.
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- Appraisal & Inspection
- 3) The location of said property;
- 3) The location of said property;
- 3. Exempt value,* enter “0” if none
- 3. Exempt value,* enter “0” if none
- 3. Is arbitrarily based on appraisal practices that are different from the
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- 3. Is arbitrarily based on appraisal practices that are different from the appraisal
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- Engineering & Architecture
- Appraisal & Inspection
- General Contractor
- Site Prep, Grading & Hardscape
- Concrete & Masonry
- Electrical
- Plumbing
- HVAC & Climate Control
- Roofing
- Painting & Flooring
- Drywall & Insulation
- Windows, Doors & Glass
- Building & Industrial Supply
- Real Estate Development
- 3. Location.
- 3. Provide other direction to the Clerk.
- 3. Provide other direction to the Clerk.
- 3. Subject property lies within the County taxing district but is located within the City of Dade City Utility Service
- Utilities (Sub)
- General Contractor
- Site Prep, Grading & Hardscape
- Plumbing
- Concrete & Masonry
- Building & Industrial Supply
- 3. The eighth criterion must be properly considered in the income capitalization and cost less depreciation
- 4) The quantity or size of said property;
- 4) The quantity or size of said property;
- 4. Size of the property
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- 4. Taxable value,* required
- 4. Taxable value,* required
- 4. Under the Sales Comparison Approach, the Property Appraiser provided 3 comparable sales, with less intensive
- 4. When justified by sufficiently relevant and credible evidence, the Board or special magistrate should
- Engineering & Architecture
- Accounting & Tax
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- Site Prep, Grading & Hardscape
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- Utilities (Sub)
- 5) The cost of said property and the present replacement value of any improvements thereon;
- 5) The cost of said property and the present replacement value of any improvements thereon;
- 5. Cost of property plus improvements
- 5. Special Magistrate denied the petition, upholding the Property Appraiser’s assessed market value of $556,500.
- 6) The condition of said property;
- 6) The condition of said property;
- 6. Condition of the property
- 7) The income from said property;
- 7) The income from said property; and
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- 7. Income from the property
- 8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of
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- Engineering & Architecture
- 8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of
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- Engineering & Architecture
- Appraisal & Inspection
- Financial Planning & Advisory
- Investment & Securities
- 8. Net sale of the property
- Site Prep, Grading & Hardscape
- Utilities (Sub)
- General Contractor
- Plumbing
- Electrical
- HVAC & Climate Control
- Building & Industrial Supply
- Engineering & Architecture
- Real Estate Development
- C. n, ::,
- C: 813.830.2031
- Site Prep, Grading & Hardscape
- Concrete & Masonry
- Utilities (Sub)
- General Contractor
- Painting & Flooring
- Building & Industrial Supply
- Real Estate Development
- Engineering & Architecture
- C: 813.830.2031
- Real Estate Development
- General Contractor
- Carpentry & Cabinetry
- Concrete & Masonry
- Drywall & Insulation
- Electrical
- HVAC & Climate Control
- Painting & Flooring
- Plumbing
- Roofing
- Site Prep, Grading & Hardscape
- Engineering & Architecture
- Legal Services
- Accounting & Tax
- Building & Industrial Supply
- C: 813.830.2031
- C: 813.830.2031
- General Contractor
- Engineering & Architecture
- Real Estate Development
- Building & Industrial Supply
- C: 813.830.2031
- Legal Services
- Appraisal & Inspection
- Business Consulting
- C: 813.997.3333
- C: 813.997.3333
- C: 813.997.3333
- General Contractor
- Site Prep, Grading & Hardscape
- Concrete & Masonry
- Electrical
- Plumbing
- HVAC & Climate Control
- Building & Industrial Supply
- Real Estate Development
- Engineering & Architecture
- C: 813.997.3333
- C: 813.997.3333
- General Contractor
- Site Prep, Grading & Hardscape
- Electrical
- Plumbing
- HVAC & Climate Control
- Building & Industrial Supply
- C: 813.997.3333
- General Contractor
- Site Prep, Grading & Hardscape
- Building & Industrial Supply
- Engineering & Architecture
- Real Estate Development
- C: 813.997.3333
- Cc: Siva@vanbebber.com
- General Contractor
- Site Prep, Grading & Hardscape
- Concrete & Masonry
- Electrical
- Plumbing
- HVAC & Climate Control
- Roofing
- Painting & Flooring
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- Utilities (Sub)
- LLC) c/o Ownwell, Inc. Denied Harris
- LLC) c/o Ownwell, Inc. Denied Harris
- Legal Services
- Appraisal & Inspection
- LLC) c/o Ownwell, Inc. Denied Harris
- LLC) c/o Ownwell, Inc. Denied Nystrom
- Legal Services
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- Legal Services
- Accounting & Tax
- Business Consulting
- Appraisal & Inspection
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Nystrom
- LLC) c/o Ownwell, Inc. Denied Porcaro
- Legal Services
- Accounting & Tax
- Real Estate Development
- Property Management
- Finance (Other)
- LLC) c/o Ownwell, Inc. Denied Steeves
- LLC) c/o Ownwell, Inc. Granted Steeves
- LLC) c/o Ownwell, Inc. Granted Steeves
- LLC) c/o Ownwell, Inc. Granted Steeves
- LLC) c/o Ownwell, Inc. Granted in Part Nystrom
- Legal Services
- LLC) c/o Ownwell, Inc. Granted in Part Nystrom
- LLC) c/o Ownwell, Inc. Granted in Part Nystrom
- LLC) c/o Ownwell, Inc. Granted in Part Nystrom
- LLC) c/o Ownwell, Inc. Granted in Part Nystrom
- O: 352.521.4433 ext. 4244
- PASCO COUNTY
- R.
- General Contractor
- Site Prep, Grading & Hardscape
- Electrical
- Plumbing
- HVAC & Climate Control
- Painting & Flooring
- Roofing
- Building & Industrial Supply
- Engineering & Architecture
- Real Estate Development
- Appraisal & Inspection
- Legal Services
- R.
- Site Prep, Grading & Hardscape
- Utilities (Sub)
- Engineering & Architecture
- Real Estate Development
- Building & Industrial Supply
- R. 08/25
- Legal Services
- Accounting & Tax
- Business Consulting
- Appraisal & Inspection
- R. 08/25
- R. 08/25
- Legal Services
- VALUE ADJUSTMENT BOARD
- a. Sales ranging in size from 5.19 acres to 9.40 acres, sold between $64,286 to $126,204 per acre.
- a. ca
- b. The three sales used all had residential zonings of either AC or AR.
- s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following
- s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following
- v. TM Florida Ohio Realty Ltd. ,577 So.2d 573 (Fla.1991).
- Legal Services
- Accounting & Tax
- Appraisal & Inspection
- Real Estate Development
- Commercial & Business Insurance
- v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983).
- v. Xerox Corp., 447 So.2d 1348 (Fla. 1984) it is irrelevant in this State that a
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- Appraisal & Inspection
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