Value Adjustment Board on 2025-12-12 9:00 AM - Special Magistrate Hearings

Hernando County Special Magistrate (Value Adjustment Board hearings) · December 12, 2025

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Petition 25-202 — Opening, oath, appraiser packet, petitioner testimony

PresentationPublic Comment

6:54 → 17:41(10m 47s)

Special Magistrate Shelley Kennedy opened petition 25-202, swore in participants, and the property appraiser reported a 2025 just value of $425,183 with assessed/taxable values of $359,612. Appraiser Doug Mack described the sales-comparison packet and three comparables; petitioner Edwin Rivera testified verbally (five comps in his grid) and stated an opinion value based on a median of $273,187 (rounded to $273,000). The appraiser noted late evidence submitted by email the prior afternoon and objected to its use for document evidentiary exchange, but did not object to verbal testimony.

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Special Magistrate Shelley Kennedy presided over a Hernando County Value Adjustment Board hearing on Dec. 12, 2025, taking verbal testimony on a series of 12 property tax petitions. Property appraisers presented assessed values and comparable-sales analyses; petitioners gave verbal testimony challenging those assessments. The magistrate will review the record and issue recommendations to the Value Adjustment Board in the coming weeks.

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Transcript

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