04/22/2026 - Value Adjustment Board

The Brevard County Value Adjustment Board met on April 22, 2026, primarily to consider petitions related to property tax classifications and appeals. A significant portion of the meeting focused on a detailed dispute regarding the agricultural classification of a property owned by Watermill Holdings Inc. The board reviewed evidence and legal arguments concerning whether the property maintained bona fide agricultural use as of January 1, 2025, including discussions about procedural compliance, evidentiary submissions, and the scope of reconsideration requests. The board debated whether to adopt the special magistrate's revised recommended decision or to allow further reconsideration, ultimately deciding to defer a final decision to a future meeting to allow more time for review. Additionally, the board approved a petition related to a homestead exemption issue and discussed efforts to improve the clarity and accessibility of the petition process on the county website. No contract awards, vendor selections, or budget allocations were addressed during this meeting.