Martin County VAB adopts local procedures allowing remote participation in evidentiary hearings
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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 if the state rules change.
The procedures establish petitioners' rights to participate electronically and include protections for confidential or exempt records. Dalwitzer said the county's existing evidence-exchange deadline is 15 days before a hearing and that rebuttal evidence is practically expected the day before the hearing: "Basically, it's a 15-day deadline. In theory, you can produce it at the hearing for the first time, but for practical purposes, it's the day before," she said.
Commissioner Eileen Vargas asked how remote participants would submit evidence and about the timeline for filing: "So, 15 days, a rebuttal is within a day or two?" Vargas asked. Dalwitzer confirmed the 15-day evidence deadline and said rebuttal material should be provided by the day before the hearing. On who handles the technology, Dalwitzer said she would defer to the clerk: "At the end of the day, that's the clerk," she said.
Board members clarified the scope of the change. Christia Lee Roberts asked whether members could participate in the board's meetings remotely under the same procedures. Dalwitzer said the rule applies to evidentiary hearings conducted by special magistrates, not to the board's regular meetings or to public-comment periods: anyone can observe hearings remotely, but special magistrates must be physically present in the hearing room and there is no substantive role for individual board members in those hearings.
Votes at a glance: the board approved the meeting agenda (motion passed unanimously), approved the Aug. 4, 2025 meeting minutes (motion passed unanimously), and adopted the recommended local hearing procedures (motion passed unanimously).
The resolution adopts local steps to implement the state legislation allowing electronic appearances, clarifies evidence-exchange timing, and preserves an in-person hearing location as a public-access fallback. Dalwitzer told the board the county may revisit the local procedures if the Department of Revenue finalizes rules that differ from the current draft. The board took no further public action and adjourned.