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Martin County VAB adopts local procedures allowing remote participation in evidentiary hearings

Martin County Value Adjustment Board · December 18, 2025
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Summary

The Martin County Value Adjustment Board unanimously adopted local procedures to let petitioners appear electronically at special-magistrate evidentiary hearings, aligning county practice with Department of Revenue guidance and noting evidence-exchange and rebuttal deadlines.

The Martin County Value Adjustment Board on Dec. 17 unanimously approved local procedures that allow petitioners to attend evidentiary VAB hearings remotely by phone or audiovisual platform while preserving an in-person hearing room for the public.

Board attorney Erin Dalwitzer, who presented the proposed resolution, said the procedures largely mirror rules the board earlier adopted but have been tweaked to align with guidance and proposed rule amendments from the Florida Department of Revenue. "The new legislation goes into effect January 1," Dalwitzer said, noting DOR's proposed rules may be finalized after that effective date and the county may need to amend its local procedures again…

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