Jacksonville VAB remands deferred valuation case, approves 110 magistrate recommendations to close 2024 year

The Jacksonville Value Adjustment Board voted Thursday to grant a deferral request from the Property Appraiser’s Office and remand a previously decided case, 2024002126, directing the special magistrate to revise the recommended decision to deny the petition and to approve that revised recommendation in advance.

The board’s legal advisor, Erin Thalwitzer, Value Adjustment Board counsel, recommended the action, saying the property appraiser’s position was correct and urging the board to “grant the property appraiser's request and reverse the special magistrate's recommendation.” Thalwitzer said the petitioner had relied on the just value set by mass appraisal and then subtracted a rent-loss figure from that value, which he described as inconsistent with accepted appraisal practice: “You can't contest adjust value and also use it as the basis for your requested reduction in just value.”

Thalwitzer proposed that the board grant the Property Appraiser Office’s deferral, remand the special magistrate’s recommended decision, direct the magistrate to revise the recommendation to deny the petition consistent with the memorandum, and approve that revised recommendation in advance to avoid a follow-up meeting. Board members discussed procedure and the alternative of sending the revised recommendation back to the board for consideration; Thalwitzer said that approach would delay certification and closing out the 2024 tax year.

Dominic Cummings, school-board appointed citizen member, said he had spoken with Thalwitzer and agreed with the counsel’s conclusion that the magistrate had inappropriately started from the mass-appraised just value when calculating a reduction. Cummings stated he would “make the proposal to deny the petition.” A motion to move the proposal was voiced on the record and then approved by voice vote; no roll-call tally was given.

Following the action on case 2024002126, the board approved 110 additional special magistrate recommendations with the exception of case 2024002126, which was handled separately. Heather Pellegrin, chief of the Value Adjustment Board, said the board had approved 482 recommendations prior to this meeting and was adding these 110 to complete consideration for the year. The board then closed out the 2024 VAB year.

The board’s recorded steps distinguish between discussion, direction, and formal action: counsel recommended the remand and advance approval; the board directed the special magistrate via a motion the board adopted; and the board formally approved the batch of magistrate recommendations (110) aside from the remanded case. No public comments were made during the meeting.