Value Adjustment Board Contact

The Value Adjustment Board (VAB) consists of:

• Two (2) Members of the Board of County Commissioners (BCC),
• One (1) Member of the County School Board, and
• Two (2) Citizen Members.

Each year, the Value Adjustment Board appoints Special Magistrates to conduct hearings and make recommendations on VAB petitions filed by taxpayers.

The Clerk of the Circuit Court and County Comptroller serves as the Clerk to the VAB and facilitates the VAB Petition process.

The VAB Attorney serves as advisor to the VAB for the purpose of ensuring that the VAB process meets all legal requirements.

---

2025 Value Adjustment Board Members

Ron Cutsinger, County Commissioner, VAB Chair
1 Apex Road
Sarasota, FL 34240
(941) 861-5344
rcutsinger@scgov.net

Joe R. Hembree, Citizen Member
1335 2nd Street
Sarasota, FL 34236
(941) 951-1776
joe.hembree@sarasotaadvisory.net

Jan W. Pitchford, Citizen Member
240 South Pineapple Ave., Suite 1000
Sarasota, FL 34236
(941) 364-2710
jan.pitchford@sarasotaadvisory.net

Teresa Mast, County Commissioner
1 Apex Road
Sarasota, FL 34240
(941) 861-5344
tmast@scgov.net

Robyn Marinelli, School Board Member
1960 Landings Boulevard
Sarasota, FL 34231
(941) 927-9000-31147
robyn.marinelli@sarasotacountyschools.net

Sheryl A. Edwards, Esq., VAB Attorney
500 S. Washington Boulevard, Suite 400
Sarasota, FL 34236
(941) 363-0110
sheryl.edwards@sarasotaadvisory.net

---

2025 Special Magistrates

The following individuals are appointed by the Value Adjustment Board to serve as Special Magistrates hearing VAB petitions for the current year.

Tangible Personal Property Petitions

• John Robinson

Value Petitions

• Richard Bass
• Lorraine Dube
• Robert Hicks
• David Loss
• John McQueen
• John Robinson

Exemption Petitions

• Joseph H. Davis
• Lori Rutland
• Laura Walker