Okeechobee Value Adjustment Board denies three ag-exemption petitions, denies Walmart hearing for no-show

The Okeechobee County Value Adjustment Board on Nov. 10, 2025, voted unanimously to deny three property tax agricultural-exemption petitions, concluding the parcels did not meet Florida's definitions of bona fide agricultural use as of Jan. 1, 2025. The board also denied a separate petition from Walmart Inc. after the company failed to appear for its scheduled hearing.

Staff member Kayla Smith presented inspection findings for three petitions: Jamila Ranch LLC (VAB-003), Zurich/Zareff/Zara Ranch LLC (VAB-004 and VAB-005). In each case, Smith told the board that aerial imagery and on-site inspections showed long periods without cultivation, fertilization receipts, leases, or widespread livestock use before the statutory cutoff date of Jan. 1, 2025. Purchases of the properties occurred in mid-2024: Jamila Ranch on April 22, 2024 (purchase price $2,675,000); the Zurich/West parcel on Aug. 1, 2024 ($625,000); and the adjacent east parcel on June 28, 2024 ($775,000). Smith said some fencing and limited livestock appeared later in 2025 but that most of each parcel remained unused as of the inspection series.

Jamila Ranch staff reported a 266.12-acre parcel that formerly contained an orange grove. Inspection notes showed no regular grove maintenance, no fertilizer or liming receipts, and no lease documents. Staff observed a newly fenced 9.11-acre enclosure where about 25–35 cattle were present on a June…