The Value Adjustment Board (VAB) consists of two members of the Board of County Commissioners, one member of the County School Board, and two Citizen Members. The VAB appoints Special Magistrates to conduct hearings on petitions filed, and the Clerk of the Circuit Court and County Comptroller serves as the Clerk to the VAB.

VAB MEMBERS LIST

Paul Caragiulo, Chair
1660 Ringling Boulevard
Sarasota, Florida 34236
941-861-5344
pcaragiulo@scgov.net

Michael Moran
1660 Ringling Boulevard
Sarasota, Florida 34236
941-861-5344
mmoran@scgov.net

Eric Robinson
1960 Landings Boulevard
Sarasota, Florida 34231
941-927-9000 ext. 31147
eric.robinson@sarasotacountyschools.net

Leonard Smally
2214 Hammock Place
Sarasota, Florida 34235
941-376-6287
len.smally@sarasotaadvisory.net

VACANT, Citizen Member 
TBA

VAB Clerk
Board Records
1660 Ringling Boulevard - Suite 210
Sarasota, Florida 34236
941-861-5279
vabclerk@scgov.net

VAB Private Counsel
Sheryl A. Edwards, Esquire
500 S. Washington Boulevard - Suite 400
Sarasota, Florida 34236
941-363-0110
sheryl.edwards@sarasotaadvisory.net

2017 SPECIAL MAGISTRATES

Qualified to Hear Tangible Personal Property (TPP) Petitions

Jeanne Crepeau
John Robinson
Marcos Salas

Qualified to Hear Value Petitions

Stephen Allen
Richard Bass
Lorraine Dube
Kathy Edmundson
Robert Hicks
David Loss
John McQueen
John Robinson
Marcos Salas
Michael Valentich

Qualified to Hear Exemption Petitions

Lori Rutland