Hillsborough County Value Adjustment Board Meeting - March 25, 2026
Hillsborough County Value Adjustment Board Meeting - March 25, 2026
The Hillsborough County Value Adjustment Board (VAB) met on March 25, 2026, to consider phase one recommended decisions on property tax petitions, approve minutes from the prior meeting, and discuss other VAB matters. The meeting included public comments from petitioners and a presentation from the Property Appraiser's office.
Public Comments & Testimony
- Marlon Briggs (petitioner for petitions 1666 and 1669) expressed frustration that a previous reduction in just value was not implemented in subsequent years, leading to a tax bill of $11,412 for a modest two-bedroom home. He noted medical issues and said the current assessment of $12,228 is unaffordable. The board explained it could not adjust prior years' values, noting that recourse lies with circuit court.
- Will Shepherd (Attorney for the Property Appraiser's Office) stated the office is willing to review petitions further and outlined the board's options: request property appraiser review, a second special magistrate hearing, or a board hearing (with due process).
- Amy Lupin (petitioner for commercial property) questioned how refunds work if her petition is approved and expressed concern about repeat assessments. She noted the special magistrate agreed the income approach used an incorrect cap rate and omitted a 15% cost-of-sale deduction. The board encouraged her to speak with the Property Appraiser's office after the meeting.
Discussion Items
- The board discussed petition 1666 (Mr. Briggs): the special magistrate granted a reduction in just value from $713,875 to $615,730, but taxable value remained unchanged due to the 10% assessment cap. The board confirmed it could not adjust prior years and recommended Mr. Briggs appeal to circuit court if needed.
- A motion was made and seconded to accept the Phase I recommended decisions, excluding petitions 2025-00028 and 2025-00029 due to a board member's conflict. After a vote on the amendment, the motion as amended passed unanimously.
- A separate motion to accept the findings for the two excluded petitions passed with one abstention.
- The board approved the minutes from the September 16, 2025 meeting without changes.
- Other matters: The board discussed new audio-visual recording requirements and noted the next meeting is scheduled for May 19, 2026, at 9:30 AM. An update on a state audit was provided—still in process, with no final report yet.
Key Outcomes
- Phase I decisions approved for all petitions except 2025-00028 and 2025-00029 (which were approved separately).
- Minutes from September 16, 2025, approved.
- The board took no further action on Mr. Briggs' prior-year issues, directing him to circuit court.
- Next VAB meeting set for May 19, 2026, at 9:30 AM.
Meeting Transcript
Good morning again. Let's see if we can do this again. We now have a quorum for us. This is March 25th, 2026, Value Adjustment Board for Hillsburg County. Would you please stand for the Pledge of Allegiance? Pledge allegiance is the United States of America Republic for which it stands. One nation under God for liberty. Thank you. Purpose of our meeting today is approve phase one recommendation recommended decisions, approve of minutes from the last meeting and handle other VAB matters. The VAB, the VAB welcomes comments from petitioners about any issues or concerns related to their petition or processes of the value adjustment board. Anyone wishing to speak before the value adjustment board during public comma apportion can do so by either signing up here in person or online virtually we will be calling on speakers by name in the order which the emails or public comment here in person were received, and all callers will be muted and unmuted in the submission after they have been recognized by the chair name. Three minutes will be allowed for each speaker. We're going to begin public comment with uh Miss Nancy Sneed and then with Miss Kara Groves. Are either those here in person or are they online? Miss Sneed. Okay. Is Miss Groves here in person? Okay. Mr. Marlon Briggs. Would you come up, sir? Good morning, sir. Good morning. Good morning. I uh I didn't do nothing. Yeah, you're good enough. Okay. My name is Marlin Briggs. I petitioned uh piece of property that I had back in 2021. They adjusted the values, but never went ahead and activated on those and uh considered it being reduced. So it's just been a continuous, continuous increase of more than uh allowed 10% on a non-homested property. And then finally, when I built the home that I've been working on for six and a half years, they jacked my property tax up to eleven thousand four hundred dollars, which it's just a modest two-bedroom, two-bath, two-car garage with an open carport. And I have no idea why those values, and I had a petition that I went for the hearing, and I explained to him, and he understood that, gave him my appraisal. Well, from the 2022 appraisal of the home, there was no home on it. But I had already reduced the land value, but they never implemented that throughout the following two and a half years that whenever it came and they taxed me on with the home on it, it was elevated. It was elevated to a ridiculous amount to where I was paying $2700 just for the land, and then you'd think, oh, okay, the house would maybe be $3,500 for a modest two-bedroom two-bath home, then it'd be about $52 to $6200 for the property tax. That's without being homesteaded. But no, it was jacked up to $11,412. And now the property, being how I've been in this process of the petition and this hearing, where I'm at $12,228 for a two-bedroom, two-bath home per year. I can't afford that. I'd have to sell the home and move somewhere else. That's just a that's unacceptable expense to me. And I actually uh petitioned to Steve Sidebottom. He's for the uh property appraiser's office, and he understood where I was coming from, and I showed him how the previous years I was never implemented that reduction that I petitioned for previously. And there were some medical issues I had gone through, like uh I had a stroke in August of 2022, and then I had another stroke in April 2023. So there was times where there's I couldn't do anything, anything. And now I'm at the point where hey I I need to slow down. I don't uh I'm kind of retired now, but I just can't do the things I used to do. So it takes me eight days to do something, it used to take me six hours. Okay, thank you.
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