Hernando County Value Adjustment Board hears 15 property appeals; appraiser and petitioners dispute comparables and adjustments

Special Magistrate Richard Steeves convened a Hernando County Value Adjustment Board hearing that addressed 15 property tax petitions (25-066 through 25-080). "My name is Richard Steeves. I'm the appointed special magistrate by the Hernando County Value Adjustment Board for, this hearing," Steeves said at the opening.

The county property appraiser's office presented a sales-comparison packet for each parcel and gave a 2025 "just value" for each property; petitioners then offered rebuttal evidence, typically a set of nearby comparables and an opinion of a lower market value. The parties repeatedly disputed which comparable sales were appropriate, whether sales reflected pre-repair or post-repair condition (especially in sinkhole-repaired properties), whether some sales were flips or investor transactions, and the size metric to use (total under-roof vs. finished living area). The property appraiser frequently applied a cost-of-sale adjustment in the range of about 13%—to 31% depending on the packet; petitioners typically applied a 15% cost-of-sale in their grids.

Key items and figures presented during the hearing (parcel / appraiser just value / petitioner opinion as stated in evidence):

- 25-066 (14155 Prospect St., Spring Hill): appraiser just value $291,450; petitioner James Delucian presented an evidence package and said his opinion of value was $268,000, citing five comparables and a 15% cost-of-sale adjustment.

- 25-067 (5225 Harbinger Rd., Spring Hill): appraiser just value $237,891; petitioner sought $209,000 based on four comparables (petitioner's packet listed 2024 sales and 15% cost-of-sale adjustments).

- 25-068 (9529 N Cliff Blvd., Spring Hill): appraiser just value $423,953; petitioner proposed…