Sumter County value adjustment board adopts telephonic-appearance rules, ratifies local procedures

The Sumter County Value Adjustment Board voted Sept. 16 to approve a resolution allowing certain petitioners to appear telephonically and to ratify local administrative procedures consistent with state rules, the board said during an organizational and administrative meeting.

Chairman Todd Coon, Sumter County commissioner, said the actions follow recent state audit guidance and a Department of Revenue review. “We are going to always comply, dot every I, cross every t, for, the duties that we’re sworn to do,” Coon said.

The board approved Resolution 2025‑02, described at the meeting as “establishing local guidelines for telephonic appearances consistent with section 194.032(2)(b), Florida Statutes,” and Resolution 2025‑03, described as “establishing local administrative procedures consistent with Florida Administrative Code 12D‑9.” Both resolutions were adopted by voice vote; the transcript records members responding “aye,” and the chair announced the motions passed.

Board counsel Joseph Haines Davis and meeting staff reviewed an administrative checklist required by the Department of Revenue. The chair and counsel confirmed that the board’s composition, special magistrate appointments, and training materials met state requirements, including that appointed magistrates had received DOR training. The board recorded that it had held an organizational meeting on Aug. 14, 2025 and that required DOR manuals, forms, and certain Florida Administrative Code materials were made available to the public and special magistrates.

The clerk reported that the board had received a total of 40 petitions for the VAB session, with one petition pending withdrawal and additional late filings received that morning; staff said the late filings were primarily for tangible personal property. The clerk also told the board some of the morning filings included letters explaining the late submissions and that clerks would confer with counsel on how to process those items.

During the meeting the chair emphasized that the board would continue to document compliance with Florida statutes and Department of Revenue procedures because of the recent audit engagement. Counsel confirmed that citizen members and the VAB attorney met eligibility requirements described in Florida Statutes and administrative rules and asked members to notify the clerk if any potential conflicts arise.

The chair also clarified a procedural point raised by a board member about whether the meeting should be labeled a “recess” or “adjournment.” He explained that the VAB typically recesses between sessions until all petitions are processed and that final adjournment occurs after the final meeting in the session.

The board recessed the administrative meeting. The clerk and staff will return with scheduling and processing details for the petitions and any guidance about the late filings at future VAB sessions.

Votes at a glance: Resolution 2025‑02 (telephonic appearances) — motion to approve moved and seconded on the record; passed by voice vote. Resolution 2025‑03 (local administrative procedures) — motion to approve moved and seconded on the record; passed by voice vote. The transcript does not include a numerical roll-call tally for either vote.