Agenda 05/23/2017 Item #10A05/23/2017
EXECUTIVE SUMMARY
Recommendation to appoint two county commissioners as regular members, and three county
commissioners as alternate members, to the Value Adjustment Board.
OBJECTIVE: To appoint two (2) Commissioners as regular members and three (3) Commissioners as
alternate members, for a one-year period on the Value Adjustment Board (VAB).
CONSIDERATIONS: The VAB shall meet for the following purposes:
1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S.
2. Hearing complaints relating to homestead exemptions as provided for under Section
196.151, F.S.
3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted,
upon the filing of exemption applications under Section 196.011, F.S.
4. Hearing appeals concerning ad valorem tax deferrals and classifications.
Pursuant to Section 194.015, F.S., the VAB is required to be comprised of the following membership:
Two members of the governing board of the county as elected from membership of the board of
said governing body, one of whom will be elected VAB chairperson;
One member of the school board as elected from the membership of the school board; and
Two citizen members, one of whom shall be appointed by the governing body of the county and
must own homestead property within the county, and one of whom must be appointed by the
school board and must own a business occupying commercial space located within the school
district. A citizen member may not be a member or an employee of any taxing authority, and may
not be a person who represents property owners in any administrative or judicial review of
property taxes. The citizen members should also be available to attend VAB meetings
during an advertised meeting day in August, in October, and in March of the following
year when the VAB holds its final meeting.
Currently, Commissioner Fiala and Commissioner Taylor serve as regular members.
The VAB cannot hold its Organizational Meeting until all members of the board are appointed. The
Organizational Meeting will take place on August 7, 2017 in the Board of County Commission
Chambers. Typically, 3-4 meetings are held between August-March and typically meetings do not last
longer than one-hour.
FISCAL IMPACT: NONE.
LEGAL CONSIDERATIONS: This item has been reviewed by the Count Attorney, is approved as to
form and legality, and requires majority vote for approval. -JAK
GROWTH MANAGEMENT IMPACT: NONE.
RECOMMENDATION: To appoint two county commissioners as regular members and three county
commissioners as alternate members, to the Value Adjustment Board, and to direct the County Attorney
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to prepare a resolution confirming the appointments.
Prepared by: Mike Sheffield, Director, Communication and Customer Relations Division
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COLLIER COUNTY
Board of County Commissioners
Item Number: 10.A
Doc ID: 3161
Item Summary: Recommendation to appoint two county commissioners as regular members, and
three county commissioners as alternate members, to the Value Adjustment Board.
Meeting Date: 05/23/2017
Prepared by:
Title: Executive Secretary to County Manager – County Manager's Office
Name: MaryJo Brock
05/04/2017 11:00 AM
Submitted by:
Title: County Manager – County Manager's Office
Name: Leo E. Ochs
05/04/2017 11:00 AM
Approved By:
Review:
Communication and Customer Relations Mike Sheffield Additional Reviewer Completed 05/08/2017 3:42 PM
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 05/10/2017 10:12 AM
Budget and Management Office Mark Isackson Additional Reviewer Completed 05/10/2017 11:33 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 05/11/2017 7:33 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 05/14/2017 11:00 PM
Board of County Commissioners MaryJo Brock Meeting Pending 05/23/2017 9:00 AM
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