Value Adjustment Board adopts formal local procedure for deferral requests, extends response window to 15 days

The Jacksonville Value Adjustment Board on Feb. 12 adopted a formal local procedure for deferral requests, changing the filing-and-response window from 10 days to 15 days and formalizing existing practice used informally in prior cycles.

The change was proposed by VAB counsel Aaron Thalwitzer in a memorandum circulated Feb. 6. Thalwitzer said the draft mirrors procedures used by other Florida VABs and “give[s] both sides equal opportunities, and they leave the ultimate discretion in the board,” while adding an administrative-discretion provision to manage late-cycle filings.

Thalwitzer told the board the procedures are intended to prevent a last-minute glut of deferral filings that can create administrative and deadline risks. He said the process would require a party alleging more than a mere disagreement with an outcome to show a legal error or that relevant material was not considered before a deferral would be granted for further briefing and consideration.

Tiffany Pinkstaff, speaking for the Property Appraiser’s Office, said the office was “very thankful that Aaron put this together and proposed this procedure. It'd be nice to have it in writing,” and indicated support for the timing change to 15 days.

Jason Teal, council director and VAB clerk, recommended that the board formally vote to adopt the procedure so staff would have clear direction to process deferral requests under the new rules. Chair Will Lane moved, and a member seconded, to adopt the Feb. 6 memorandum with the edited timing. The board approved the motion by voice vote; no opposition was recorded.

At the same meeting the board also approved 36 recommended decisions included in the agenda packet — 34 recommended denials and two recommended approvals — which Chair Lane said brings the 2025 total to 302 decisions to date. Those approvals were adopted by motion and voice vote with no recorded opposition.

Board counsel said the newly adopted procedure would not retroactively change decisions already ruled on; it formalizes the process going forward and provides published guidance to petitioners and staff. The board also agreed to cancel its March meeting and reconvene April 16, 2026.

Clarifying details recorded during the meeting: the packet included 36 recommended decisions (34 denials, 2 approvals); the board’s 2025 decisions total was cited as 302 to date; staff reported about 3,509 active petitions and 211 unpaid accounts as of the morning of Feb. 12. The memorandum referenced during the meeting is dated Feb. 6, 2026.