OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Jacksonville Value Adjustment Board Meeting - April 16, 2026

City Council — Thursday, April 16, 2026
BodyJacksonville, Florida
SessionCity Council
DateThursday, April 16, 2026
StatusFILED
Video Record
0:00 / 38:58

Transcript — Verbatim
0:07

Good day.

0:07

I'd like to call to order this uh 2020 the value adjustment board meeting for Thursday, September 16th, 2026.

0:15

Uh and we will start with introductions.

0:18

I'll make the excusals uh after the introductions, but we'll start with introductions to my left.

0:24

Oh, good morning, everyone.

0:26

My name is Charlotte Joyce, and I'm school board member for District 6.

0:29

Good morning, Rockman Johnson, uh City Council District 14 representing Jacksonville City Council.

0:35

Good morning.

0:35

I'm Shirley Dasher.

0:37

I'm the citizen appointed council board member.

0:41

And I'd also like to recognize our chair.

0:44

I am the temporary chair for this meeting.

0:46

Our chair will Lenin is unable to be here today.

0:48

His absence is excused.

0:50

Also, the school board appointed citizen member, uh, Dominic Cummings uh has also been granted an excuse absence.

0:56

So it's just us three here today.

0:58

And uh we'll continue down on the other side.

1:02

Heather Pellegrin, Chief of Value Adjustment Board.

1:05

Jason Teal, Council Secretary and VAB Clerk.

1:10

Aaron Thalwitzer, Board Legal Counsel.

1:14

Thank you very much.

1:15

And we will be going according to the agenda with the orders of business that are there.

1:21

Uh I'll entertain a motion for uh by the way, please forgive me.

1:24

I did not recognize, and I know since uh she's in the audience, we should uh the property appraiser elected property appraiser Joyce Morgan is here in the audience and her team.

1:33

Thank you.

1:34

Um and former member of this count of the city council, I should say that.

1:37

All right.

1:38

Um let's move forward.

1:40

The order of business uh entertain a motion for the approval of the February 12th monthly meeting minutes.

1:49

It's been moved and seconded that we entered and that we uh uh approve the meeting minutes.

1:54

All in favor?

1:55

Aye.

1:56

All opposed?

1:57

Okay, you guys have it, thank you.

1:58

And we'll move forward into public comment.

2:00

We have um several public comment cards.

2:04

If there are needs for public comment at the end, we will go back.

2:07

But at this time, uh we'll start public comments with uh Tiffany.

2:11

I believe the last name is Pink Staff.

2:15

Tiffany Pink Staff.

2:17

Thank you.

2:18

Good day.

2:20

I'm Tiffany Pink Staff.

2:21

I'm with the Office of General Counsel, and I'm the attorney for the property appraiser.

2:26

Um we recognize that today's agenda is quite lengthy and is asking a lot of you guys to do some work, and that's in part because of our deferral request.

2:35

So um, Mrs.

2:37

Morgan and I just wanted to have an opportunity uh to just kind of give you a preview with regard to the uh petitions that were filed by my exemption check.

2:48

This is a the scenario is this you you purchase a home in 2025 from an owner that uh claimed homestead.

2:59

During the closing, amongst all the other documents, you sign a letter of authorization stating that the previous homeowner can go and petition the just value of the property for the 2025 tax year in your name.

3:15

The letter of authorization does not specify that um in fact what you're authorizing them to do is to go and petition to increase the just value of the home.

3:26

The seller then petitions the VAB under your name to increase for purposes of increasing their portability to their new homestead.

3:36

Our office believes that the petitioners do not have legal standing to request an increase in market value because they're not the current owner of the property.

3:47

And they're not the person that's responsible for payment of that year's taxes.

3:52

So in this instance, the 2025 taxes.

3:56

We're asking the board to consider a policy that was adopted by the Miami Dade VAB board back in 2021.

4:04

Where VAB petitioners who are requesting an increase in market value must be the current owner of the subject property, not only on the date of the filing of the petition, but also on the date of the hearing.

4:15

And basically that obtaining written authorization from the new property owner, allowing the previous owner to file a VAB petition or to move forward on a previously filed petition, does not cure the situation.

4:27

The DR has already issued two opinions directly on point on this.

4:31

One is in March of 2017, the other is in May of 2021.

4:35

This is in your materials that you received in preparation for today's uh meeting.

Discussion Breakdown — Share of Meeting
Pending Litigation█████████████████████████████████████████████55%
Procedural█████████████████████████████████████45%
Summary of Proceedings

Jacksonville Value Adjustment Board Meeting - April 16, 2026

The Value Adjustment Board (VAB) met on April 16, 2026, to address petitions, deferral requests, and administrative items. Key actions included remanding 38 petitions from a special magistrate for further findings, approving previously deferred decisions, denying petitions for delinquent taxes, and discussing a standing issue involving former owners seeking value increases. The board also received updates on state rule amendments.

Consent Calendar

  • Approval of February 12th Meeting Minutes: Unanimously approved.

Public Comments & Testimony

  • Tiffany Pinkstaff (Attorney for Property Appraiser): Requested the board adopt a policy (similar to Miami-Dade's) requiring that a petitioner for a value increase must be the current owner on both the filing and hearing dates. She argued that former owners lack standing to petition under a vague letter of authorization, citing two Florida Department of Revenue opinions (March 2017 and May 2021) that support this position.
  • Joyce Morgan (Property Appraiser): Expressed concern for current property owners who may face higher taxes due to petitions filed by former owners for portability purposes. She noted the authorization letters used do not specify that an increase is being sought.
  • Discussion and Outcome: Legal counsel Aaron Thalwitzer agreed with the property appraiser's legal position but recommended against a blanket board procedure; instead suggested issuing a formal legal opinion or handling it on a case-by-case basis at the magistrate level. The board deferred the matter for further collaboration between the property appraiser's office and counsel, with a recommendation to be brought forward for the next organizational meeting in August (or earlier).

Discussion Items

  • Deferral Requests (38 Petitions from Ownwell, Inc.): Tiffany Pinkstaff presented that a special magistrate rendered decisions on 151 petitions from a tax representative, granting 57 and denying the rest. The property appraiser challenged 38 of the granted petitions, arguing the decisions lacked sufficient findings of fact and conclusions of law as required by Florida Administrative Code. The board discussed whether to hear them today or remand. Aaron Thalwitzer suggested remanding to the magistrate to further develop the factual basis. The board voted to remand, with directions to have revised decisions ready for the May 14th meeting, ensuring compliance with the June 1st statutory deadline.
  • Previously Deferred Recommended Decisions:
    • Petition 2025-277 (Property Tax Alliance Group): Granted as recommended (no opposition).
    • Petitions 2025-972 through 982, 999, and 15017 (my exemption check): Approved in bulk after confirming no representative was present.
    • Petitions 2025-15001 and 15017 (Steve Goldwasser/KC Vackel): Separately approved.
  • Consideration of Special Magistrate Recommended Decisions: All remaining recommended decisions on the spreadsheet were approved en masse, except for petition 277 and the 38 Ownwell petitions already remanded.
  • Mandatory Denial of Petitions for Delinquent Taxes: The board approved denial of 19 listed petitions that failed to pay reasonable property taxes by April 1, as required by law.
  • Proposed Amendments to Chapter 12 (State Administrative Rules): Aaron Thalwitzer summarized recent updates to Florida administrative rules, including changes to terminology, filing fees (maximum $50), electronic hearing requirements, and evidence exchange procedures. The board took no action; it was informational only.

Key Outcomes

  • Remand of 38 Petitions: The board voted to remand 38 Ownwell, Inc. petitions back to the special magistrate for further development of findings and legal reasoning. These must be returned by the May 14, 2026, meeting.
  • Approved Deferred Decisions: All previously deferred recommended decisions (individual and bulk) were adopted as presented.
  • Denied Delinquent Tax Petitions: 19 petitions were denied due to non-payment of taxes.
  • Next Meeting: Scheduled for Thursday, May 14, 2026, at 11:30 a.m. in the same council chamber.

Meeting Transcript

Good day. I'd like to call to order this uh 2020 the value adjustment board meeting for Thursday, September 16th, 2026. Uh and we will start with introductions. I'll make the excusals uh after the introductions, but we'll start with introductions to my left. Oh, good morning, everyone. My name is Charlotte Joyce, and I'm school board member for District 6. Good morning, Rockman Johnson, uh City Council District 14 representing Jacksonville City Council. Good morning. I'm Shirley Dasher. I'm the citizen appointed council board member. And I'd also like to recognize our chair. I am the temporary chair for this meeting. Our chair will Lenin is unable to be here today. His absence is excused. Also, the school board appointed citizen member, uh, Dominic Cummings uh has also been granted an excuse absence. So it's just us three here today. And uh we'll continue down on the other side. Heather Pellegrin, Chief of Value Adjustment Board. Jason Teal, Council Secretary and VAB Clerk. Aaron Thalwitzer, Board Legal Counsel. Thank you very much. And we will be going according to the agenda with the orders of business that are there. Uh I'll entertain a motion for uh by the way, please forgive me. I did not recognize, and I know since uh she's in the audience, we should uh the property appraiser elected property appraiser Joyce Morgan is here in the audience and her team. Thank you. Um and former member of this count of the city council, I should say that. All right. Um let's move forward. The order of business uh entertain a motion for the approval of the February 12th monthly meeting minutes. It's been moved and seconded that we entered and that we uh uh approve the meeting minutes. All in favor? Aye. All opposed? Okay, you guys have it, thank you. And we'll move forward into public comment. We have um several public comment cards. If there are needs for public comment at the end, we will go back. But at this time, uh we'll start public comments with uh Tiffany. I believe the last name is Pink Staff. Tiffany Pink Staff. Thank you. Good day. I'm Tiffany Pink Staff. I'm with the Office of General Counsel, and I'm the attorney for the property appraiser. Um we recognize that today's agenda is quite lengthy and is asking a lot of you guys to do some work, and that's in part because of our deferral request. So um, Mrs. Morgan and I just wanted to have an opportunity uh to just kind of give you a preview with regard to the uh petitions that were filed by my exemption check. This is a the scenario is this you you purchase a home in 2025 from an owner that uh claimed homestead. During the closing, amongst all the other documents, you sign a letter of authorization stating that the previous homeowner can go and petition the just value of the property for the 2025 tax year in your name. The letter of authorization does not specify that um in fact what you're authorizing them to do is to go and petition to increase the just value of the home.

SUMMARIZED BY OPENPUBLICA AI
TRANSCRIPT VIA PUBLIC VIDEO
openpublica.com