Val is a more experienced colleague of Michael's who works at Bad Place Headquarters. Her exact role is not known, though she is likely either an architect or someone who oversees the architects' work.
She advises Michael not to be too ambitious with his first neighborhood, but appears to be more sympathetic to his ideas than Shawn is.
Just about the only thing that is known about Val is her distaste for flavouring anti-matter with French vanilla. She reckons anti-matter tastes fine just as it is.