HomeMy WebLinkAbout11/05/2025Ryan L. Butler
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
180127th Street
Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia(iOndianriverclerk.com
Web address: http://indianriverclerk.com
VALUE ADJUSTMENT BOARD (VAB) SPECIAL CALL ORGANIZATIONAL MEETING
MINUTES
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday,
November 5, 2025, at 10:00 a.m., in the County Administration Building, 1801 27th Street,
Building A, Room A2-511, Vero Beach, Florida. Present were Commissioner Joseph H.
Earman, School Board Member Peggy Jones, and Rick Wykoff, Homesteaded Citizen Member.
Also present were VAB Attorney Nicholas Bykowsky and VAB Clerk Terri Collins -Lister.
1. CALL TO ORDER
Chairman Joseph H. Earman called the meeting to order.
2. INVOCATION — Commissioner Joseph H. Earman
Chairman Joseph H. Earman delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Citizen Member Rick Wykoff
Citizen Member Rick Wykoff led the Pledge of Allegiance to the Flag.
4. REVIEW OF THE 2025 LEGISLATION AND NEW PROCEDURES
VAB Attorney Nicholas Bykowsky provided a detailed review of recent legislative
changes affecting Value Adjustment Board operations for the 2025 tax year. He
explained that this special meeting was required under the Florida Statutes and was
prompted by the Department of Revenue's issuance of Property Tax Bulletins (PTO)
25-17 and PTO 25-18. These bulletins summarized statutory amendments that
modified procedures for petition processing and evidence submission. The most
2025 VAB Special Call Organizational Meeting Minutes Page 1
November 5, 2025
significant change, he noted, concerned the timing and exchange of evidence.
Previously, the property appraiser was required to submit evidence no later than seven
days prior to a hearing. Under the new law, the property appraiser must provide
petitioners with a list of all evidence, supporting documents, and summaries of witness
testimony at least fifteen days before the hearing. The intent of this statutory change
was to create a more balanced and transparent process for both petitioners and the
Property Appraiser's Office.
Attorney Bykowsky also discussed a new statewide requirement that counties with
populations exceeding 75,000 offer petitioners the option to appear at hearings via
Video Conference. He noted that Indian River County has long permitted remote
appearances, so the change would have minimal operational impact locally. However,
drawing from his experience during the COVID-19 period, he cautioned that video
hearings can introduce technological challenges and complicate the presentation of
exhibits.
The Clerk and Property Appraiser's Office have already noticed complications arising
from the new evidence -exchange rules. Petitioners appeared to be delaying the
submission of their evidence, which in turn led to additional requests to reschedule
hearings. Three such requests had already been received before the hearings began.
Attorney Bykowsky emphasized that only one reschedule was permitted and only upon
a showing of good cause. He reviewed the statutory definition of good cause, noting
that it must involve circumstances beyond the petitioner's control that reasonably
prevented adequate representation.
Attorney Bykowsky also addressed recurring issues with unauthorized petition filings.
He described a recent situation in which a group filed petitions without current
authorization from the property owners. Although certain types of professionals may
file petitions without written authorization, filing petitions without the owner's consent
results in unnecessary administrative burdens and wasted preparation by the Property
Appraiser's Office. He recommended that the Clerk send a written request requiring
the representative to provide proper authorization within ten days, with dismissal to
follow if no authorization was provided.
A discussion ensued on the increase in the filing fee from $15 to $50. Citizen Member
Wyckoff asked whether the higher fee had reduced frivolous or unauthorized filings.
Both the Clerk and Attorney Bykowsky confirmed that the increased fee had not
meaningfully deterred such filings. Members discussed potential legislative outreach,
including the suggestion that County staff communicate these concerns to State
Representative Robbie Brackett. The Board also discussed how larger counties, which
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November 5, 2025
process thousands of petitions annually, are likely experiencing these issues on a
greater scale.
Additional discussion followed regarding late filings, homestead exemption issues, and
the consequences for petitioners who fail to monitor their mail or electronic notices.
Attorney Bykowsky explained that such circumstances typically do not meet the
statutory definition of good cause.
No motions were presented during the meeting, as the agenda consisted solely of
statutory and procedural updates. No members of the public were present, and no
public comments were received.
5. ADJOURNMENT
There being no further business, the meeting adjourned at 10:25 a.m.
VALUE ADJUSTMENT BOARD,:Gp_11�S.......... ,s
Approved: April 30, 2026
ATTEST:
Ryan L. Butler, Clerk of Circuit Court and Comptroller
By:
Terri Collins -Lister, VAB Clerk
2025 VAB Special Call Organizational Meeting Minutes Page 3
November 5, 2025