VAB Agenda 08-06-2018 Item 11E 08/06/2018 Item 11E
EXECUTIVE SUMMARY
Recommendation to adopt a resolution confirming a petition filing fee.
OBJECTIVE: Recommendation to adopt a resolution of the Value Adjustment Board (VAB)
relating to a filing fee for petitions filed pursuant to Section 194.011 Florida Statutes (F.S.)
CONSIDERATIONS: Section 194.011, Florida Statutes, provides that the landowner may
appeal the property appraiser's assessment by filing a petition to the Value Adjustment Board; and
if the Value Adjustment board finds it appropriate to require and confirm for each petition filed
pursuant to Section 194.011, Florida Statutes (Objections to Assessments), a filing fee in the
amount of$15.00 for each separate parcel of property, real or personal, covered by the petition
and subject to appeal.
However, no such filing fee may be required with respect to an appeal from the disapproval of
homestead exemption under Section 196.151, Florida Statutes (with submittal of Property
Appraiser's denial form), or from the denial of tax deferral under Section 197.2425, Florida
Statutes.
RECOMMENDATION: That the Value Adjustment Board hereby requires and confirms the
payment of a filing fee in the amount of $15.00 for each separate parcel of property, real or
personal, covered by the petition per VAB Resolution 2018-xx (attached). Further, that this
resolution adopts and incorporates the provisions of Section 194.013, Florida Statutes, and the
applicable regulations set forth therein including, but not limited to, those regulations relating to
single filing fees, joint petitions, waiver of filing fees, payment of filing fees, and utilization of
filing fees collected.
Attachment
• VAB Resolution 2018-xx (Draft)
VAB RESOLUTION 2018-
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF
COLLIER COUNTY,FLORIDA,RELATING TO A FILING FEE
FOR PETITIONS FILED PURSUANT TO SECTION 194.011,
FLORIDA STATUTES (OBJECTIONS TO ASSESSMENTS).
WHEREAS, Section 194.011, Florida Statutes(F.S.),provides that the landowner may appeal the
property appraiser's assessment by filing a petition to the Value Adjustment Board; and
WHEREAS, Section 194.013,Florida Statutes, allows the Value Adjustment Board, hereinafter
"VAB",to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a VAB
Petition; and,
WHEREAS, previous Value Adjustment Boards have determined it is in the public's best interest
and welfare to impose a filing fee in order to defray the costs of administration and operation of the Value
Adjustment process and that said fees continue in effect until repealed; and,
WHEREAS,Florida Administrative Code(F.A.C.)Rule 12D-9.015 provides that the Board cannot
extend the time for petition filing but may consider late filed petitions only if good cause for late filing is
established and the delay thereof will not be prejudicial to the VAB function in the taxing process; and,
WHEREAS, F.A.C. Rule 12D-9.013 provides that the VAB shall make available to the public
F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001 , 51.002, 51.003, Chapters 192 through
195, F.S. and the requirements of Florida's Government in the Sunshine Law.
NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER
COUNTY,FLORIDA,that:
1. There is hereby authorized, established, imposed, confirmed, and continued a filing fee upon
each separate parcel of property covered by petitions filed pursuant to Florida Statutes Section 194.011.
Said filing fee as provided herein shall be imposed by the Clerk of the VAB on future year petitions
unless specifically repealed or modified by the Value Adjustment Board.
2. The amount of such filing fee is hereby established in an amount of$15.00 per each separate,
non-contiguous parcel of property,real or personal,covered by a petition filed pursuant to 194.011,
Florida Statutes and subject to appeal. An owner of contiguous, undeveloped parcels may file with the
Value Adjustment Board a single joint petition if the property appraiser determines such parcels are
substantially similar in nature. A condominium association,cooperative association, or any homeowners'
association as defined in s. 723.075,F.S.,with approval of its board of administration or directors, may
file with the value adjustment board a single joint petition on behalf of any association members who own
parcels of property which the property appraiser determines are substantially similar with respect to
location,proximity to amenities,number of rooms, living area, and condition.For joint petitions, a filing
fee in the amount of$15.00 for the petition,plus a fee of$5.00 for each parcel included in the petition
will be imposed.No such filing fee will be required by a taxpayer who demonstrates at the time of filing,
by an appropriate certificate or other documentation issued by the Department of Children and Family
Services and submitted with the petition,that they are receiving assistance under Chapter 414, Florida
Statutes or with respect to an appeal from any of the following: (A)Disapproval of homestead exemption
under F.S. Section 196.151 or; (B)Disapproval of homestead tax deferral under F.S. Section 197.252.
3. Said filing fee instituted and imposed hereby shall be paid to the Clerk of the VAB at the time
of filing.
4. Failure to pay said fee will result in the petition being incomplete; and the petition may be
rejected.
5. The collection, failure to pay, allocation,refund, and waiver of the filing fee shall be as
governed by F .S. Section 194.013.
6. It is the intent of this Resolution to adopt and incorporate the provisions of Section 194.013,
Florida Statutes, and such provisions are controlling as to any inconsistent provisions hereof.
7. Any Petition filed after the statutory deadline for petition filing, as set forth by Florida Statutes
194.011 (3), may be considered for determination as to whether there is good cause justifying the late
filing. If no good cause for the late filing is found to exist, the petition will not be scheduled for further
consideration or hearing.
8. The Clerk of the VAB is hereby directed to notify all petitioners to the VAB of the existence
and availability of DOR F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002,
51.003, Chapters 192 through 195, F.S. and the requirements of Florida's Government in the Sunshine/
open government laws.
9. It is the intent of this Resolution to adopt and incorporate the provisions of Florida Statute
Chapter 194, F.A.C. Rule 12D-9, and F.A.C. Rule 12D-10, and such provisions are controlling as to any
inconsistent provisions hereof.
9. This Resolution shall become effective upon adoption.
This Resolution of the Value Adjustment Board adopted this day of , 2018, after
motion, second and majority vote.
ATTEST: VALUE ADJUSTMENT BOARD
CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA
BY: BY:
, Deputy Clerk Chairman
Approved as to form
and legal sufficiency:
Holly E. Cosby, Esq.
VAB Legal Counsel