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VAB Agenda 08-06-2018 Item 9A 08/06/2018 Item 9A March 5, 2018 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 5, 2018 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00.in T:5REGULAR SESSION in Building "F" of the Gov t Complex, East Naples Florida, with the following me esent: \ ,,,.4S, CHAIRMA► . ew Solis ,c)Af\ urt L. Saunders Erick Carter (School Board) Rebecca Earney (Citizen Member) 'S'41/7. Nace Cohen (Citizen Member) 4C\ COUNSE HE VAB: Holly E. Cosby, Esq. c) Also Present: Jennifer Blaje, Collier County Property Appraiser's Office Jack Redding, Collier County Property Appraiser's Office Page 1 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA MARCH 5, 2018 @ 9:00 am Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Andy Solis, VAB Chairman (BCC, District 2) Burt Saunders, VAB Vice-Chairman (BCC, District 3) Erick Carter (Collier County School Board, District 4) Nace Cohen (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Shawn Khan, MD, MBA (Alternate Homestead Citizen Member) 1. PIedge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today's agenda B. Approval/Acceptance of Minutes from October 2, 2017 VAB meeting 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB 1) Department of Revenue — Property Tax Oversight (a) Proposed Rule Change: Rule 12D-9.020, F.A.C., "Exchange of Evidence" (b) Proposed Rule Change: Rule 12D-16.002, F.A.C., "Index to Forms" Page 1 March 5,2018 - DR-486, Petition to the Value Adjustment Board — Request for Hearing - DR-486PORT, Petition to the Value Adjustment Board— Transfer of Homestead Assessment Difference —Request for Hearing 2) Florida Legislative Session (2018) Proposed Bills (a) HB 503 / SB 454 "Limitations on Homestead Assessments" (linked SB 452; compared HB 501) (b) HB 527 / SB 1000 (similar) "Homestead Exemption for Surviving Spouses of Deceased Disabled Veterans" (c) HB 765 "Truth in Millage Notices" (no SB companion) (d) SB 650 "Administrative Review of Property Taxes" (no HB companion) B. Recommendation to Declare a Vacancy 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2017 VAB • Homestead Exemption Petitions • Wholly Exemption Petitions • Tangible Personal Property • Tax Petitions: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board — Tangible Personal Property (DR-488 TPP) 8. Adoption of Certification of the Value Adjustment Board —Real Property (DR-488 RP) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) Page 2 March 5,2018 10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency 11. Set date for 2018 VAB Organizational Meeting: Monday, August 6, 2018 at 9:00 am (proposed & room reserved) 12. Adjourn Page 3 March 5, 2018 08/06/2018 Item 9A March 5, 2018 MS. COSBY: We have a hot mic. CHAIRMAN SOLIS: So we will call the March 5th, 2018, Collier County Value Adjustment Board meeting to order. MS. COSBY: Okay. And we will begin with Item No. 1, and it will be the Pledge of Allegiance. If everybody would stand, please. CHAIRMAN SOLIS: And, Mr. Carter, could you lead us in the Pledge. SCHOOL BOARD MEMBER CARTER: Yes. (The Pledge of Allegiance was recited in uniso MS. COSBY: Continuing with Item 1. This lie o y Cosby, Value Adjustment Board counsel, for the reco e,: I have reviewed the Affidavit of Publi . n, and I find it sufficient to proceed. We would need to o - orward with introductions, and then I'll verify quo m. Commissioner Saunders, we'l . R ith you. COMMISSIONER SAUN ?+ 0- ' : I'm supposed to introduce myself? MS. COSBY: Yes, se. COMMISSIONE tI DERS: I'm Burt Saunders. MS. COSBY: ,,s issioner. COMMISS S ' R SAUNDERS: I'm sorry. Let me rephrase this for the record. . ,e ommissioner Burt Saunders, District 3. MS. �^ S~ . Thank you. SC BOARD MEMBER CARTER: Erick Carter, School Board, D ict 4. MS. COSBY: Thank you. CHAIRMAN SOLIS: Andy Solis, County Commissioner, District 2. HOMESTEAD MEMBER EARNEY: Rebecca Earney, Homestead Citizen Member. MS. COSBY: Thank you. And I will advise for the record, Page 2 08/06/2018 Item 9A March 5, 2018 pursuant to Florida Statute section -- or Chapter 194.015, we do have quorum here and can proceed with the meeting today. Moving on to the next item, it's Item 2A approval of today's agenda. We would need a motion. COMMISSIONER SAUNDERS: I'll make that motion. SCHOOL BOARD MEMBER CARTER: I'll second. MS. COSBY: Motion by Commissioner Saunders, s o d by Mr. Carter. Do we have any discussion? (No response.) c.;; *44 MS. COSBY: Those in favor signify by • : aye. HOMESTEAD MEMBER EARNEY• "Joe44 .`' CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBERR : Aye. COMMISSIONER SAUNDE ' • ye. MS. COSBY: Those opp N. (No response.) 1114 MS. COSBY: Moti t es. Moving on to sec ' . • A genda Item Section 2B. We have approval and accep 4n, o the minutes from the October 2nd, 2017, Value Adjustme I .r u special meeting. Has everybody had an opportunity to e -w those minutes? (No r-: ?o is- .) M • ‘\ Y: I'll entertain a motion at this time to approve those minutes. SCHOOL BOARD MEMBER CARTER: I so motion. MS. COSBY: Motion by Mr. Carter. COMMISSIONER SAUNDERS: Second. MS. COSBY: Second by Commissioner Saunders. Is there any discussion? (No response.) Page 3 08/06/2018 Item 9A March 5, 2018 MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. 10 ,44V Moving on to section 3. Now we have 3A. WE , .v updates from the Department of Revenue and/or the curre .sion of the Florida Legislature affecting the Value Adjust' 1, oard. And I will advise the Board that there are proposed ru IN vection lA and B. There are some proposed rules. I don't b: t ose have been promulgated yet, so there's nothing t 's I; :stantively impactful. And the same with Section 3 • • th, re are some proposed bills, but at this point nothing has be th,• d and nothing is substantively impactful as far as the VAB ,_•= 7 e have a few things as far as notations on homestead, -ad exemption for surviving spouses of the deceased, disabl- • , - ans. Actually, Trut 1 * i age notices, that's a large one, and I'll give a brief cap on th entially, property appraisers are looking to have 4:41 the TRIM not' e some point on the website only and not as a mailing an ,ir 4 r. I think they're going to do something where they do a po ailing for a few years, and then after that you'll get a postcard 't''ing that the TRIM notice is available online, and then you can access it. I'm not quite sure where it's going to go, but that's a pretty exciting one for the Property Appraiser's Office. (Mr. Cohen is now present in the boardroom.) And I'll just advise for the record that we have Mr. Cohen here now, our school board (sic) citizen member. Page 4 08/06/2018 Item 9A March 5, 2018 Thank you for joining us. BUSINESS MEMBER COHEN: Good morning. Thank you. MS. COSBY: And then actually we have Section 3B, recommendation to declare a vacancy, and that actually we will need board action on. And as it was explained to me, if you'll turn to Agenda Item 3B, there is a secondary -- I think there's a secondary citizen • ser on the BOCC side. The Value Adjustment Board's requir 1 V 1'4 ve one. Collier County has elected to have two, so we had a e ate citizen member appointed by the BOCC, and that membe 440. not attended any meetings. CHAIRMAN SOLIS: Who is it? 444Sr*e. MS. COSBY: That is a good questi BUSINESS MEMBER COHE S I n Khan. MS. COSBY: Yeah. I think • 10. Khan. Thank you, Mr. Cohen. CHAIRMAN SOLIS: .iPil' ',4''Stn alternate position? MS. COSBY: Yes, d so at some point prior to my seat here as counsel, there .A •ointed a secondary citizen member just in case, I guess, Mr q e couldn't make it, and he has not shown up to anything. So what , Ie ant to do is they want to vacate that position and maybe ope ii t ►a up to the BOCC to appoint a second -- C -41,:l - Cl AN SOLIS: Okay. MSI SBY: -- a new alternate citizen member. CHAIRMAN SOLIS: Has anybody heard from him or talked to him or -- HOMESTEAD MEMBER EARNEY: Just the email traffic that has gone back and forth. He's been out of the country at each meeting. CHAIRMAN SOLIS: Okay. SCHOOL BOARD MEMBER CARTER: So is it required for an Page 5 08/06/2018 Item 9A March 5, 2018 alternate to be at the meeting or no? MS. COSBY: There is no requirement for the alternate. And I apologize for my lack of further information. Just from what I understand, it's not a requirement, I can advise, but they did decide at some point -- there was a board that decided to have an alternate just in case, I guess, so we can ensure an quorum, and that just -- that alternate has never shown up; never been available for an •f our meetings. So they would -- VAB admin is requesting o ,` e that seat from Mr. Khan and probably open it back up to ICC to appoint another alternate citizen member if the V A 44ver needs one. COMMISSIONER SAUNDERS: So yoeteed a motion to -- MS. COSBY: We do need a motion ti �� 1. e a vacancy. COMMISSIONER SAUNDERS: Ikl.C .ke that motion. MS. COSBY: Do we have a se d. BUSINESS MEMBER COH E • r ll second. MS. COSBY: We have a V . from Commissioner Saunders, a second from Mr. Cohen. /ON Do we have any flirt' 6 ussion? CHAIRMAN SO ell, I'm just wondering if we shouldn't ask him if he woul• 'u li' e to resign. SCHOOL : S -. ' i MEMBER CARTER: I agree with Mr. Solis. CHAI ' A • 1 I LIS: If he hasn't been able to make it, then maybe he , :u! st rather resign, and we wouldn't have to remove him. ilk CO ;'TP ISSIONER SAUNDERS: With the permission of the second, then I will amend the motion to reflect staff to inquire as to his intention in terms of whether he'd like to stay or resign. MS. COSBY: Okay. COMMISSIONER SAUNDERS: And if he does resign, then we'll have the BOCC appoint another alternate. MS. COSBY: Okay. We have an amended motion from Page 6 08/06/2018 Item 9A March 5, 2018 Commissioner Saunders that the VAB admin will reach out to Mr. Khan and ask for his intentions with regards to the alternate position, and if Mr. Khan has no intention of continuing, we'll ask him to formally resign in writing to the Value Adjustment Board. Do we have a second to that amended motion? BUSINESS MEMBER COHEN: I have a question. MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: Are we going ty . `other alternate, or is this just -- are we eliminating the alte s sition altogether with this motion? MS. COSBY: They are not. At this poi 's'- are just asking for the vacancy so the BOCC can appoint anot• - 1 lt-mate citizen member. BUSINESS MEMBER COHE A ght. I'll second. MS. COSBY: We have a sec: to the amended motion. Do we have any further discussion on No ? HOMESTEAD MEM : '1I' ' ' EY: What's the time frame, the time frame of getting hi - er and his response and -- MS. COSBY: W- + k on it. HOMESTEA I :ER EARNEY: -- because it's not going to come up again u. r August meeting. MS. CO : • • es, sir -- yes, ma'am. What we'll probably do is I'll engage ; + n pursuing that expeditiously, and hopefully we'll have so�- .1 g by the end of April from Mr. Khan, and I'll set that as a deadlin-�>sr April 30th. CHAIRMAN SOLIS: And if he intends to stay, hopefully he'll commit to being here in August. MS. COSBY: Correct. And if not, that should give the BOCC enough time to appoint an alternate citizen member for our August meeting. Any further discussion on this matter? Page 7 08/06/2018 Item 9A March 5, 2018 (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? "\e) (No response.) Af****%, MS. COSBY: Motion carries. Moving on to Agenda Item 4, public co It• o we have anybody present today that wishes to com • - 114: re the public? (No response.) MS. COSBY: With nothing, w ' m e on to Agenda Item 5, Value Adjustment Board members e t f comment. Do the board members have any comments a irt. me, questions, or do we have anything from the staff? A....<c) (No response.) MS. COSBY: To owledge, none. We can move • 1 41I em 6, adoption of special magistrate recommendatio ' • : the 2017 Value Adjustment Board. And I would advise that thi la stack of paperwork is all of the recommendations from the p- is Ps to the Value Adjustment Board this year that were heard b magistrates. I ha eviewed them all for legal consistency, form, and compliance, and at this time they all do comply and they are all consistent with the Florida Statutes and laws and rules that govern our VAB. And at this point we would need a motion unless there's any further -- we can discuss after the motion, but we would look for a motion to adopt. Page 8 08/06/2018 Item 9A March 5, 2018 SCHOOL BOARD MEMBER CARTER: I motion to adopt. MS. COSBY: We have a motion from Mr. Carter. COMMISSIONER SAUNDERS: Second that. MS. COSBY: We have a second from Commissioner Saunders. Any discussion with regard to the adoption of special magistrate recommendations? (No response.) MS. COSBY: Okay. With none, those in favor s'g ' y saying aye. HOMESTEAD MEMBER EARNEY: Aye. 0 CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CART;' e. COMMISSIONER SAUNDERS: 2,k,z BUSINESS MEMBER COHE A MS. COSBY: Those oppose (No response.) MS. COSBY: Motion Moving on to Item 7 . " on of a certification of the Value Adjustment Board tan. ' . rsonal property, which is the DR Form 488 TPP, and what a' s s that is the actual showing of the actual impact Value A ' s ent Board had on ultimate taxable values for the tangible perso . operty, and you'll see that it's zero, actually. And ri d need a motion to adopt that so that we can forward that on -110 epartment of Revenue. CO ISSIONER SAUNDERS: So moved. MS. COSBY: We have a motion by Commissioner Saunders. SCHOOL BOARD MEMBER CARTER: Second. MS. COSBY: Second by Mr. Cohen (sic). Any further discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. Page 9 08/06/2018 Item 9A March 5, 2018 HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Item 8, adoption of certification e alue Adjustment Board real property, same form with t qv a property, DR-488 RP. And on that form you will see t. - - is a net change in taxable value due to actions of the Value • s ment Board of $12,371,159. So that's not taxes, but it's a ble value. And we will need a motion to adopt said form. BUSINESS MEMBER COH E • ►11 make a motion to adopt. MS. COSBY: We have a e . from Mr. Cohen. SCHOOL BOARD M CARTER: Second. • MS. COSBY: Seco 4A Mr. Carter. Any discussion? (No response.) MS. COSB . ose in favor signify by saying aye. HOMES EMBER EARNEY: Aye. CHAS 1 SOLIS: Aye. SC BOARD MEMBER CARTER: Aye. CO '" ISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving forward to Item 9, adoption of the tax impact of the Value Adjustment Board. This is the DR-529 form that we need to file Page 10 08/06/2018 Item 9A March 5, 2018 in the -- we actually run it in the paper, and I will need a motion for that. SCHOOL BOARD MEMBER CARTER: I'll motion. MS. COSBY: We have a motion from Mr. Carter. BUSINESS MEMBER COHEN: I'll second. MS. COSBY: We have a second from Mr. Cohen. Is there any discussion? (No response.) MS. COSBY: Those in favor signify by sayin HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CART;` e. COMMISSIONER SAUNDERS: e. BUSINESS MEMBER COHEIAAVv MS. COSBY: Those oppose (No response.) MS. COSBY: Motion • . Item 10, this is -- we - - • -- if we need to have discussion, certainly open for it, •n to permit me as Value Adjustment Board counsel to ov r - .nd review the Value Adjustment Board website to ensur o Mance and consistency. I just do , ` a regular basis, but we haven't -- I get paid for that, and t i . .cts revenue, so I'd like permission from the VAB before I It shouldn't take very long; typically less than an hour. But we deed to make sure that that compliant,stays so we would need a motion for that. SCHOOL BOARD MEMBER CARTER: I'll motion. MS. COSBY: We have a motion from Mr. Carter. CHAIRMAN SOLIS: Second. MS. COSBY: Second from Commissioner Solis. Do we have any discussion on that item? Page 11 08/06/2018 Item 9A March 5, 2018 BUSINESS MEMBER COHEN: So you've been through that website, and you find it useful and it's a good tool and -- MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: Yeah. I've been flipping through it as well. It's wonderful. MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: It is. MS. COSBY: Yes, sir. And it does contain eve t'`;Nat one would need in the event that they're part of the Value 41 ' tment Board process. BUSINESS MEMBER COHEN: Yeah. - de-note, it's very quick, you know, to pull information from l it~ -- MS. COSBY: True. BUSINESS MEMBER COHE -- i work with it, so, you know, it helps us accountants, that' re. MS. COSBY: Well, great i . to hear. Thank you for the wonderful feedback. Is there any other di ? (No response.) MS. COSBY: , . Those in favor signify by saying aye. HOMEST ^ t MBER EARNEY: Aye. CHAP A A •LIS: Aye. SCH I,Ls: d ARD MEMBER CARTER: Aye. C•4 IONER SAUNDERS: Aye. BU 774ESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. The last item other than adjourning, we're looking to set the date for the Value Adjustment Board organizational meeting for 2018. Does Monday, August 6th, work for the Board? It would be at 9 a.m., Page 12 08/06/2018 Item 9A March 5, 2018 same room. COMMISSIONER SAUNDERS: I have no issues with that date. HOMESTEAD MEMBER EARNEY: Me either. MS. COSBY: I have no issues with that date, for the record, as well. BUSINESS MEMBER COHEN: Hang on. MS. COSBY: Sure. BUSINESS MEMBER COHEN: I'm clear. Tha >,a MS. COSBY: Okay. So then, with that, let's j e 't on the record. Can I get a motion to set the organization eting for 2018 for August 6th, 2018, Monday 9 a.m. BUSINESS MEMBER COHEN: I'll1 . tat motion. MS. COSBY: We have a motion fr. A r. Cohen. COMMISSIONER SAUNDER • S= .nd. MS. COSBY: Second from C ssioner Saunders. Any other discussion? Assy (No response.) MS. COSBY: Those ' , or signify by saying aye. HOMESTEAD 1 R EARNEY: Aye. CHAIRMAN •#i S. Aye. SCHOOL I V - 9 D MEMBER CARTER: Aye. COMMI A R SAUNDERS: Aye. BUSI► t EMBER COHEN: Aye. M . it Y: Those opposed? ponse.) p ) MS. COSBY: Motion carries. Are there any other further questions, concerns from the Board at this time? (No response.) MS. COSBY: None. With nothing else, I will entertain a motion to adjourn. Page 13 08/06/2018 Item 9A March 5, 2018 CHAIRMAN SOLIS: So moved. MS. COSBY: Commissioner Solis moves to adjourn. BUSINESS MEMBER COHEN: I'll second. MS. COSBY: We have a second from Mr. Cohen. Any discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. -if\), HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. 1414%,,\ SCHOOL BOARD MEMBER CARTER: A COMMISSIONER SAUNDERS: Aye. *, BUSINESS MEMBER COHEN: AykINAS, MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carrie . e re adjourned at 9:15 a.m. If I can ask that the Chair stay to si documents, I'd greatly appreciate that. A4S) 4k'S) ***** Page 14 08/06/2018 Item 9A March 5, 2018 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:15 a.m. VALUE ADJUSTMENT : 4A c\A1/4**\, CHAIRMAN ATTEST VAB CLERK N These min -s • .roved by the Board on , as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF U.S. LEGAL SUPPORT, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 15