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Record of Proceedings

Hillsborough County Value Adjustment Board Meeting - September 15, 2026

Hillsborough County Archive View Page — Tuesday, September 15, 2026

BodyHillsborough County, Florida

SessionHillsborough County Archive View Page

DateTuesday, September 15, 2026

StatusFILED

Video Record

0:00 / 9:50

Transcript — VerbatimClick a timed line to jump · ⧉ to share it

2:16

Good morning everyone.

2:17

Welcome to the September fifteenth Value Adjustment Board meeting.

2:24

Would you please stand and be for the pledge?

2:38

One nation under God indivisible with liberty and justice for all.

2:47

Thank you all.

2:51

Do we have any uh public comment for today?

2:55

No public comment.

2:56

We do welcome public comment, and you can sign up both online or in person here at the county center.

3:01

Um encourage those to do so.

3:05

Our purpose of a meeting today is to extend the tax roles approved minutes in any other web matters that have come before us.

3:14

Um how would we like to proceed first?

3:17

We're gonna go with the uh we have a corrective notation to for a petition.

3:21

Do we need to make a motion to accept that and do we need to read that signature record?

3:26

Um we we have all the um items in under tab four.

3:31

Right.

3:31

And the basically what this is um is that we missed a finishing a recommendation from twenty twenty-five.

3:39

So we just need to open that back up.

3:41

The recommendation has been done, the recommendation needs to be approved by the board, and then the property tax um tax office can make the per you know, corrective um entry.

3:53

So we just need a a motion by the board to accept that corrective notation and approve that recommendation.

4:09

All in favor for the motion to say aye.

4:14

All opposed like sign.

4:24

Um this is just for the board's information.

4:26

Um basically we have it set for hearing in December.

4:30

We are asking the circuit court to dismiss it since um technically the value adjustment board, um, pursuant to the paperwork that's been filed, can't be sued as a quasi judicial entity.

4:47

I've been busy.

4:48

Lots of documentation here.

4:51

Excellent job, Ricky.

4:52

Oh, thank you.

4:55

That means a lot coming from you.

5:00

So uh all right, so just that's just for informational purposes.

5:03

That sounds good.

5:04

Um moving on, we have the certification for the 2026 real and tangible assessment roles.

5:11

Is there any corrections or any comment on these tax roles that we have before us?

5:21

Do you have anything that you'd like to add?

5:23

Oh no, no, we just need to certify it.

5:25

Yeah, we need to.

5:27

Okay, just want to make sure.

5:29

Uh if we're gonna make a motion for that, uh move to certify.

5:35

Second, and we have a motion made and seconded.

5:39

Uh, if there's no um we have uh I'm sorry, I'm just reading here something.

5:46

All those in favor of the motion say all opposed, same sign none.

5:52

Motion passes.

5:55

We will make this one a quick one today.

5:57

Sorry you had to drive all the way down here for this five-minute meeting.

6:02

No, it's all right, driving back.

6:04

Approving, uh, we have approved the July 30th meeting minutes.

6:08

Um is there any corrections, deletions, or amendments to the minutes that were provided to us in their draft form?

6:16

Move to approve.

6:16

Move to approve.

6:18

Second.

6:19

Move to approve the minutes made by Mr.

6:21

Ravern and second by Miss Brendan.

6:24

Is there any I'm gonna say is there any objection asked approval?

6:27

But is there uh make a motion?

6:30

Uh all those in favor say aye.

6:34

Aye, all those opposed, same sign.

6:36

Hearing none kind of kicking this right along.

6:42

Now we're moving into other matters.

6:45

We have some correspondence here, Ms.

6:46

Sweetwater.

Discussion Breakdown — Share of Meeting

Procedural█████████████████████████████████████████████54%

Property Tax███████████████████████28%

Audit███████████████18%

Summary of Proceedings

Hillsborough County Value Adjustment Board Meeting

The Hillsborough County Value Adjustment Board (VAB) met on September 15, 2026, at the county center to certify tax rolls, approve minutes, and address administrative matters. The meeting was brief—approximately five minutes—and concluded at 9:37 a.m.

Consent Calendar

Corrective notation: The board accepted a corrective notation to reopen an unfinished recommendation from 2025 and approved the recommendation, allowing the property tax office to make a corrective entry. The motion passed with all in favor and none opposed.
Certification of 2026 assessment rolls: The board certified the 2026 real and tangible assessment rolls. The motion was made, seconded, and passed with all in favor and none opposed.
Approval of minutes: The board approved the July 30 meeting minutes as drafted, with no corrections, deletions, or amendments. The motion was made by Mr. Ravern, seconded by Miss Brendan, and carried with all in favor and none opposed.

Public Comments & Testimony

No public comment was offered. The chair noted that public comment sign-up is available both online and in person at the county center.

Discussion Items

Litigation status: The board was informed that a petition is set for hearing in December. The board is asking the circuit court to dismiss the petition because, pursuant to the paperwork filed, the VAB cannot be sued as a quasi-judicial entity.
Training and correspondence: Ms. Sweetwater reported changes and additions to VAB training for special magistrates and the use of electronic equipment. Certificates confirmed that each special magistrate completed required training before hearings, and documentation showed the meeting was properly noticed. Ms. Sweetwater stated the county had already been implementing these practices proactively.
Audit update: The board was updated that the auditor who performed the VAB audit retired July 31, leaving the audit in transition. No conclusion is expected soon; a board member noted there is nothing negative happening, but the audit is delayed.
Next meeting: No next meeting has been scheduled yet. The board will need to hold hearings first and gather enough information before scheduling.

Key Outcomes

Certified the 2026 real and tangible assessment rolls unanimously.
Approved the July 30 meeting minutes unanimously.
Accepted the corrective notation and approved the previously unfinished 2025 recommendation.
Took no action on the December litigation, training updates, or audit update; these items were informational.
No next meeting date was set.

Meeting Transcript

Good morning everyone. Welcome to the September fifteenth Value Adjustment Board meeting. Would you please stand and be for the pledge? One nation under God indivisible with liberty and justice for all. Thank you all. Do we have any uh public comment for today? No public comment. We do welcome public comment, and you can sign up both online or in person here at the county center. Um encourage those to do so. Our purpose of a meeting today is to extend the tax roles approved minutes in any other web matters that have come before us. Um how would we like to proceed first? We're gonna go with the uh we have a corrective notation to for a petition. Do we need to make a motion to accept that and do we need to read that signature record? Um we we have all the um items in under tab four. Right. And the basically what this is um is that we missed a finishing a recommendation from twenty twenty-five. So we just need to open that back up. The recommendation has been done, the recommendation needs to be approved by the board, and then the property tax um tax office can make the per you know, corrective um entry. So we just need a a motion by the board to accept that corrective notation and approve that recommendation. All in favor for the motion to say aye. All opposed like sign. Um this is just for the board's information. Um basically we have it set for hearing in December. We are asking the circuit court to dismiss it since um technically the value adjustment board, um, pursuant to the paperwork that's been filed, can't be sued as a quasi judicial entity. I've been busy. Lots of documentation here. Excellent job, Ricky. Oh, thank you. That means a lot coming from you. So uh all right, so just that's just for informational purposes. That sounds good. Um moving on, we have the certification for the 2026 real and tangible assessment roles. Is there any corrections or any comment on these tax roles that we have before us? Do you have anything that you'd like to add? Oh no, no, we just need to certify it. Yeah, we need to. Okay, just want to make sure. Uh if we're gonna make a motion for that, uh move to certify. Second, and we have a motion made and seconded. Uh, if there's no um we have uh I'm sorry, I'm just reading here something. All those in favor of the motion say all opposed, same sign none. Motion passes. We will make this one a quick one today. Sorry you had to drive all the way down here for this five-minute meeting. No, it's all right, driving back. Approving, uh, we have approved the July 30th meeting minutes. Um is there any corrections, deletions, or amendments to the minutes that were provided to us in their draft form? Move to approve. Move to approve. Second.

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