VAB Agenda 08-06-2018 Item 10 08/06/2018 Item 10
EXECUTIVE SUMMARY
Presentation and update regarding the Department of Revenue's required
2018 Value Adjustment Board (VAB) Training (for informational purposes
only).
OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to
the Department of Revenue's (DOR) required training for the special magistrates.
CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) ... "The department shall
provide and conduct training for special magistrates at least once each state fiscal year in at least
five locations throughout the state. Such training shall emphasize the department's standard
measures of value, including the guidelines for real and tangible personal property.
Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has
completed the training provided by the department under this subsection may be appointed as a
special magistrate. The training shall be open to the public. The department shall charge tuition
fees to any person attending this training in an amount sufficient to fund the department's costs
to conduct all aspects of the training. The department shall deposit the fees collected into the
Certification Program Trust Fund pursuant to s. 195.002(2)."
The Florida Department of Revenue, Property Tax Oversight Division has updated the required
training for the special magistrates on their website located at the following web address:
http://floridarevenue.com/dor/property/vab/training.html . Each appointed special magistrate is
required to participate in the training that is provided by the Florida Department of Revenue in
order to conduct hearings for the current year. Upon completion, the special magistrate is
required to provide their certification of training to the VAB.
RECOMMENDATION: For informational purposes.
Attachments
• Florida Statute 194.035 (3)
• 2018 Value Adjustment Board (VAB) Training for DOR-PTO email
notification and website information
• 2018 VAB Training Certificate for Holly Cosby as Board Attorney
Florida Statute 194.035(3) ...
(3) The department shall provide and conduct training for special magistrates at least once each state
fiscal year in at least five locations throughout the state. Such training shall emphasize the
department's standard measures of value, including the guidelines for real and tangible personal
property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has
completed the training provided by the department under this subsection may be appointed as a
special magistrate. The training shall be open to the public. The department shall charge tuition fees
to any person attending this training in an amount sufficient to fund the department's costs to conduct
all aspects of the training. The department shall deposit the fees collected into the Certification
Program Trust Fund pursuant to s. 195.002(2).
Patricia L. Morgan
From: DORPTO <DORPTO@floridarevenue.com>
Sent: Monday,July 23, 2018 4:24 PM
To: DORPTO
Subject: 2018 Value Adjustment Board Training
TO: All Value Adjustment Boards, Special Magistrates, Board Clerks, Board Legal Counsel,
and Other Interested Parties
FROM: Florida Department of Revenue
SUBJECT: 2018 Value Adjustment Board Training
Section 194.035, Florida Statutes, requires the Department of Revenue to provide annual training for
value adjustment board special magistrates. The final 2018 VAB training is available on the
Department's website at http:j/floridarevenue.com/dor/property/vabjtraining.html.
In producing the 2018 training materials, the Department amended the 2017 training materials to
reflect 2018 legislative changes. For the reader's benefit, the 2018 legislative changes are in blue text
and are generally introduced by a "New" or "Note" label in red text.
Module 1 contains a summary of recent legislative changes. Various training modules included
throughout the VAB training address these changes where appropriate. Existing rule text affected by
a legislative change is in italicized, red text followed by a "Note" label in red text and a description of
the legislative change.
The VAB training materials also include housekeeping items, such as updated links to online
references; updated adjusted household incomes for the exemptions for low-income seniors and
totally and permanently disabled persons; and corrected citations.
Please send any questions to VABTrainingPfloridarevenue.com.
NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent
unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that
the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please
contact us if you need to exchange confidential information electronically.
If you have received this email in error, please notify us immediately by return email. If you receive a Florida
Department of Revenue communication that contains personal or confidential information, and you are not the
intended recipient, you are prohibited from using the information in any way. All record of any such
communication (electronic or otherwise) should be destroyed in its entirety.
Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are
public records. Both the message and the email address it was sent from (excepting any information that is
exempt from disclosure under state law) may be released in response to a public records request.
Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not
include your social security number, federal employer identification number, or other sensitive information in
an email to us.
2
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Value Adjustment Board (VAB) Training
The Department provides this training to comply with section 194.035, Florida Statutes.The information in this
training is not a rule in the Florida Administrative Code and does not have the force or effect of law. It contains
information about the law, along with the Department's observations, explanations, examples, and
recommendations, and its purpose is to assist boards, board attorneys, and special magistrates in performing their
duties consistently with Florida law.
Anyone who wants to take the training to comply with s. 194.035(3), F.S., must create a Blackboard account and
complete the training via Blackboard.
If you have comments or suggestions about this training, please send them to VABTraining@floridarevenue.com.
Value Adjustment Board Orientation
The Department of Revenue has produced an online orientation video for Florida value adjustment board
members. This brief video provides an overview of Florida's property tax system and describes the roles and
responsibilities of board members, board attorneys, board clerks, and special magistrates. This video was
designed for orientation purposes only and is not a replacement for the Department's value adjustment
board training specified in section 194.035(3), F.S.
Information and instructions for completing the Department's value adjustment board training specified
in section 194.035(3), F.S.
• All special magistrates
• VAB members or VAB attorneys in counties with populations of 75,000 or fewer that do not use special
magistrates
• Individuals who are interested in an appointment as a special magistrate, meet all other qualifications, and
have between three and five years of relevant experience
Who may be interested in this training?
What to expect from this training
Notes
Required Steps for Completion
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For participants who HAVE a Blackboard CourseSites account from 2017 and are taking the SAME COURSE for 2018:
• Click this link: 2018 VAB Training
• Click "Login."
• Log in using the username and password that you created when you first signed up for an account.
• From your home page, click the title of the course.
• Click "2018 VAB Training" to view the 2018 training modules.
For participants who HAVE a Blackboard CourseSites account from 2017 and are taking a DIFFERENT COURSE for
2018:
• Click this link: 2018 VAB Training
• Under"My Courses," click on the title of the course in which you would like to enroll.
• Click "Self Enroll."
• Click "I Have a CourseSites Account."
• Log in using the username and password that you created when you first signed up for an account.
• From your home page, click the title of the course.
• Click "2018 VAB Training" to view the 2018 training modules.
For participants who DO NOT HAVE a Blackboard CourseSites account:
• Click this link: 2018 VAB Training
• Under"My Courses," click on the title of the course in which you would like to enroll.
• Click "Self Enroll."
• Click "I Need a CourseSites Account."
• Enter First Name, Last Name, and Email Address, and choose "United States" as the Country. Create a Username
and Password.The username and password can be anything you choose.
• Next to "CourseSites Terms of Use" click "Accept."Then, under "Your Answer," type the words that you see in the
large box on the screen.
• Click"Save and Continue."
• Click "Go to Course."
• Some users may encounter a message asking them to accept "cookies" on their computer. Click the "Accept &
Continue" button to proceed. Users who do not encounter this message will be prompted to create a profile.
This is not a necessary step. You can skip it by clicking on "I'll do it later."
• You should now see your course's home page. In the box to the left of the screen, you will see the title of the
course and a menu. Click on the announcement to view information and instructions for the course. Click "2018
VAB Training"to view the 2018 training modules.
Click to view detailed instructions with pictures for further help with your Blackboard CourseSites account.
Step 2: Review and Evaluate the Training Materials
Step 3: Testing
Step 4: Request Your Certificate of Training
Value Adjustment Board Training Resources
Document Description Format
Value Adjustment Board Training
2018 VAB Training Modules 1 through 11 ¶-PDF(1.37 MB)
Changes from the previous VAB training to current
Redline Version :"-PDF(820.42 KB)
training
List of VAB Members, VAB Attorneys, and Others Who Have Participated in the Value Adjustment Board
Training Course
VAB Training Participants 2017 VAB Training Participants 2017 i¶=PDF(49 KB)
VAB Training Participants 2016 VAB Training Participants 2016 :PDF(47 KB)
VAB Training Participants 2015 VAB Training Participants 2015 PDF(44 KB)
Florida Department of Revenue
5050 West Tennessee Street, Tallahassee, FL 32399
Certification of Training Completion
The Florida Department of Revenue provides this document for a person to
certify that he or she, personally and without any assistance, has taken the
Department's 2018 Value Adjustment Board Training, including the exam,
for Board Members or Board Attorney.
I certify that I,
HOLLY E . COSBY
Personally, and without any assistance, have carefully reviewed and
studied the content of Modules 1 through 11 of the Department of
Revenue's 2018 Value Adjustment Board Training,for learning such
content, and further certify that I, personally and without any
assistance, have taken and passed the Department of Revenue's
corresponding examination.
This certification becomes valid only when signed and dated below by the
person who completed the training including exam as described above. By
my dated signature below, I further attest to my preceding statements.
Signature and Certification of D TE
HOLLY E. COSBY
FLORIDA