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VAB Agenda 08-06-2018 Item 11D 08/06/2018 Item I1D EXECUTIVE SUMMARY Direction given in regards to Good Cause Determinations OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regards to "Good Cause Determinations". CONSIDERATIONS: (For Late-Filed Petitions) The Clerk may accept, but not schedule for hearing, a VAB petition filed after the statutory deadline has expired. A petition and a non-refundable $15 filing fee may be submitted to the VAB or its designee for a good cause determination if the petition is accompanied by a written explanation with proof of the extraordinary circumstances which delayed the filing. If there is a determination that the taxpayer has shown good cause for missing the deadline, a hearing will be scheduled. Historically, the VAB Legal Counsel has determined "good cause" for the Board (as directed by the VAB). (For Good Cause Reschedules) F.S. Chapter 194.032(2)(a) "The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. The petitioner or the property appraiser may request a reschedule of a hearing for"good cause" by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. Reasons for"good cause" that a board clerk or board designee may consider in providing for a rescheduling are: • Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction; • Illness of the petitioner or a family member; • Death of a family member; • The hearing does not begin within a reasonable time of their scheduled hearing time; • Other reasons beyond the control of the petitioner. If the board clerk or board clerk designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties". RECOMMENDATION: To designate the VAB Legal Counsel to determine "Good Cause" for late filed petitions for the 2018 tax year and to designate the VAB Clerk to determine "Good Cause" for hearing reschedules (with VAB Legal Counsel guidance) for the 2018 tax year.