Agenda 05/22/2018 Item #10A05/22/2018
EXECUTIVE SUMMARY
Recommendation to appoint two Commissioners as regular members, and three Commissioners as
alternate members, for a one-year period on the Value Adjustment Board (VAB).
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 Saunders and Commissioner Solis serve as regular members.
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
will take place on August 6, 2018 in the Board of County Commission Chambers. Typically, 3-4
meetings are held between August-March and typically these meetings do not last longer than one-hour.
FISCAL IMPACT: NONE.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to
form and legality, and requires majority vote for approval. -JAK
GROWTH MANAGEMENT IMPACT: NONE.
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RECOMMENDATION: That the Board of County Commissioners appoints two (2) Commissioners as
regular members and three (3) Commissioners as alternate members, for a one-year period on the Value
Adjustment Board (VAB).
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: 5538
Item Summary: Recommendation to appoint two Commissioners as regular members, and three
Commissioners as alternate members, for a one-year period on the Value Adjustment Board (VAB).
Meeting Date: 05/22/2018
Prepared by:
Title: Executive Secretary to County Manager – County Manager's Office
Name: MaryJo Brock
05/14/2018 3:52 PM
Submitted by:
Title: County Manager – County Manager's Office
Name: Leo E. Ochs
05/14/2018 3:52 PM
Approved By:
Review:
Communication and Customer Relations Mike Sheffield Additional Reviewer Completed 05/15/2018 8:26 AM
Office of Management and Budget MaryJo Brock Level 3 OMB Gatekeeper Review Skipped 05/14/2018 3:52 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 05/15/2018 2:19 PM
County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 05/15/2018 4:53 PM
Board of County Commissioners MaryJo Brock Meeting Pending 05/22/2018 9:00 AM
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