Agenda 06/10/2014 Item #10A 6/10/2014 10.A.
EXECUTIVE SUMMARY
Recommendation to appoint two Commissioners as regular members and three Commissioners as
alternate members to the Value Adjustment Board(VAB).
OBJECTIVE:To appoint two Commissioners as regular members and three Commissioners as alternate members
to the Value Adjustment Board(VAB).
CONSIDERATIONS:
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 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.
On January 14,2014,the Board of County Commissioners deferred appointments to the VAB because the new VAB
cycle(2014)would not begin until the summer when the VAB holds its Organizational Meeting.
The VAB cannot hold its Organizational Meeting until all members of the board are appointed,even if the number
and type of members appointed are sufficient to constitute a quorum.The organizational meeting is scheduled for
August 4,2014 at 9 a.m.in the Board of County Commission Chambers.
Commissioner Henning and Commissioner Nance currently serve as the regular members and Commissioners Fred
Coyle,Donna Fiala,and Georgia Hiller currently serve as alternate members(Board appointments made June 11,
2013).
FISCAL IMPACT: NONE.
GROWTH MANAGEMENT IMPACT: NONE.
RECOMMENDATION: That the Board of County Commissioners appoints two Commissioners as regular
members and three Commissioners as alternate members and directs the County Attorney to prepare a resolution
confirming the appointments.
PREPARED BY:Mike Sheffield
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6/10/2014 10.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 10.10.A.
Item Summary: Recommendation to appoint two Commissioners as regular members and
three Commissioners as alternate members to the Value Adjustment Board (VAB).
Meeting Date: 6/10/2014
Prepared By
Name: BrockMaryJo
Title: Executive Secretary to County Manager,County Managers Office
5/23/2014 8:40:38 AM
Submitted by
Title: Executive Secretary to County Manager, County Managers Office
Name: BrockMaryJo
5/23/2014 8:40:39 AM
Approved By
Name: SheffieldMichael
Title:Manager-Communications&Cust.Relations,
Date: 5/28/2014 11:34:50 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/28/2014 2:49:18 PM
Name: DurhamTim
Title: Executive Manager of Corp Business Ops,
Date: 5/29/2014 1:03:40 PM
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Chapter 12D-9 F.A.C.
12D-9.003 Definitions.
(1) "Agent" means any person, including a family member of the taxpayer, who is
authorized to represent the taxpayer before the board.
(2) "Board" means the local value adjustment board.
(3) "Clerk" means the clerk of the local value adjustment board.
(4) "Department," unless otherwise designated, means the Department of Revenue.
(5) "Hearing" means any hearing relating to a petition before a value adjustment board
or special magistrate, regardless of whether the parties are physically present or telephonic
or other electronic media is used to conduct the hearing, but shall not include a proceeding
to act upon, consider or adopt special magistrates' recommended decisions at which no
testimony or comment is taken or heard from a party.
(6) "Petitioner" means the taxpayer or the taxpayer as represented by an agent or
attorney.
(7) "Taxpayer" means the person or other legal entity in whose name property is
assessed, including an agent of a timeshare period titleholder, and includes exempt owners
of property, for purposes of this chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001,
194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022, 213.05 FS., AGO n
2002-058. History—New 3-30-10.
12D-9.004 Composition of the Value Adjustment Board.
(1) Every county shall have a value adjustment board which consists of:
(a) Two members of the governing body of the county, elected by the governing body
from among its members, one of whom shall be elected as the chairperson of the value
adjustment board;
(b) One member of the school board of the county, elected by the school board from
among its members; and
(c) Two citizen members:
1. One who owns homestead property in the county appointed by the county's
governing body;
2. One who owns a business that occupies commercial space located within the school
district appointed by the school board of the county. This person must, during the entire
course of service, own a commercial enterprise, occupation, profession, or trade conducted
from a commercial space located within the school district and need not be the sole owner.
3. Citizen members must not be:
a. A member or employee of any taxing authority in this state;
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Chapter 12D-9 F.A.C.
b. A person who represents property owners, property appraisers, tax collectors, or
taxing authorities in any administrative or judicial review of property taxes.
4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the
appearance of conflicts of interest.
(2)(a) Each elected member of the value adjustment board shall serve on the board until
he or she is replaced by a successor elected by his or her respective governing body or
school board or is no longer a member of the governing body or school board of the
county.
(b) When an elected member of the value adjustment board ceases being a member
of the governing body or school board whom he or she represents, that governing body or
school board must elect a replacement.
(c) When the citizen member of the value adjustment board appointed by the governing
body of the county is no longer an owner of homestead property within the county, the
governing body must appoint a replacement.
(d) When the citizen member appointed by the school board is no longer an owner of a
business occupying commercial space located within the school district, the school board
must appoint a replacement.
(3)(a) At the same time that it selects a primary member of the value adjustment
board, the governing body or school board may select an alternate to serve in place of the
primary member as needed. The method for selecting alternates is the same as that for
selecting the primary members.
(b) At any time during the value adjustment board process the chair of the county
governing body or the chair of the school board may appoint a temporary replacement for
its elected member of the value adjustment board or for a citizen member it has appointed
to serve on the value adjustment board.
(4)(a) To have a quorum of the value adjustment board, the members of the board who
are present must include at least:
1. One member of the governing body of the county;
2. One member of the school board; and
3. One of the two citizen members.
(b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone,
including the petitioner.
(5) The value adjustment board cannot hold its organizational meeting until all
members of the board are appointed, even if the number and type of members appointed
are sufficient to constitute a quorum. If board legal counsel has not been previously
appointed for that year, such appointment must be the first order of business.
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6/10/2014 10.A.
Chapter 12D-9 F.A.C.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS., AGO 2008-056. History—New 3-30-10.
12D-9.005 Duties of the Board.
(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than
60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no
board hearing shall be held before approval of all or any part of the county's assessment
rolls by the Department of Revenue. The board 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.; or
4. Hearing appeals concerning ad valorem tax deferrals and classifications.
(b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial
of exemptions, agricultural and high-water recharge classifications, classifications as
historic property used for commercial or certain nonprofit purposes, and deferrals.
(c) The board shall remain in session until its duties are completed concerning all
assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall
reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon
the roll or portion of the roll when approved. The board shall make its decisions timely so
that the board clerk may observe the requirement that such decisions shall be issued within
20 calendar days of the last day the board is in session pursuant to Section 194.032, F.S.
(2)(a) Value adjustment boards may have additional internal operating procedures, not
rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this
rule chapter or other provisions of law, and only to the extent indispensable for the
efficient operation of the value adjustment board process. The board may publish fee
schedules adopted by the board.
(b) These internal operating procedures may include methods for creating the verbatim
record, provisions for parking by participants, assignment of hearing rooms, compliance
with the Americans with Disabilities Act, and other ministerial type procedures.
(c) The board shall not provide notices or establish a local procedure instructing
petitioners to contact the property appraiser's or tax collector's office or any other agency
with questions about board hearings or procedures. The board, board legal counsel, board
clerk, special magistrate or other board representative shall not otherwise enlist the
property appraiser's or tax collector's office to perform administrative duties for the board.
Personnel performing any of the board's duties shall be independent of the property
appraiser's and tax collector's office. This section shall not prevent the board clerk or
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