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Agenda Plus
School Board of Clay County
June 24, 2021 - Regular School Board Meeting
D1 - Appoint One Board Member and One Citizen Member to Serve on the 2021 Value Adjustment Board (Mrs. Bolla)

Florida Statute 194.015 requires that the School Board of each county annually elect one person from its membership to serve on the Value Adjustment Board (VAB). Additionally, the School Board must appoint a citizen member to the VAB. The citizen must own a business occupying commercial space located within the school district, may not be a member or employee of the school district, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The VAB will meet in September to choose special magistrates, reappoint counsel and certify the tax roll so that the tax bills may be sent out by November 1, 2021. It is anticipated that the VAB would then meet again in the first quarter of 2022 to review the special magistrate findings on the petitions. It is possible that the VAB will also be called upon to adjudicate disputes arising from the valuation of the portability of assessments.

Gap Analysis

Section 194.015, Florida Statutes, mandates compliance

Previous Outcomes
Year School Board Representative Citizen Member
2020 Ashley Gilhousen Joseph Wiggins
2019 Tina Bullock Leslie Dougher
2018 Ashley Gilhousen Leslie Dougher
2017 Betsy Condon Leslie Dougher
2016 Janice Kerekes Charles "Scott" Roberts
2015 Carol Studdard Charles "Scott" Roberts


Expected Outcomes

At the Board's discretion

Strategic Plan Goal



Elect one Board member to serve on the Value Adjustment Board and appoint one citizen who meets the statutory qualifications to serve on the Value Adjustment Board.

Mary S. Bolla, Chair, School Board of Clay County
Financial Impact
Review Comments

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