VAB Recap 08/06/2018 - Organizational Meeting VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING
AGENDA
August 6, 2018
9:00 a.m.
1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel)
Conducted
2. Quorum Established as required by Florida Statute Chapter 194.015
Quorum Established
3. Introductions presented by VAB Legal Counsel
A. Introduction of VAB Board Members
• Board of County Commissioner Andrew Solis (District 2)
• Board of County Commissioner Burt Saunders (District 3)
• School Board Member Erick Carter (District 4)
• (Homestead) Citizen Member Rebecca Earney
• (Business) Citizen Member Nace Cohen (Excused)
• (Alternate Homestead) Citizen Member Shawn Khan - Resigned
B. Introduction of the Clerk to the Board
• Clerk to the Board— Crystal Kinzel
• Clerk's Designee — Trish Morgan
C. Resignation of Alternate Homestead Citizen Member (informational)
Resignation affirmed
D. Confirmation of BCC & School Board Appointed Members (informational)
Confirmed
4. Appointment of VAB Chairperson (must be a BCC representative)
Motion appointing Commissioner Burt Saunders — Approved 4/0
Added
A. Alternate Homestead Citizen Member
Motion engaging BCC to appoint an alternate citizen member
Approved — 4/0
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5. Agenda
A. Recommendation to approve today's agenda
Approved — 4/0
6. Recommendation to reaffirm by Resolution the appointment of the following:
VAB Legal Counsel for VAB Tax Year 2018:
• Holly E. Cosby, Esq. — The Law Office of Holly E. Cosby, P.A.
VAB Resolution 2018-01 Adopted — 4/0
7. Recommendation to reaffirm by Resolution the appointment of the VAB Special
Magistrates for VAB Tax Year 2018:
• Ellen T. Chadwell, PL —Attorney
• Lorraine Dube — State Certified Appraiser
• South FL Valuation Services (Mark Pelletier, CMEA, CSBA, SRA, RM)
• Scott Watson, MAI
VAB Resolution 2018-02 Adopted — 4/0
8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2018
tax year, if needed (based on number of petitions or any potential conflict)
Motion to allow VAB Administration to gage the need for an alternate special
magistrate depending on petition load —Approved 4/0
9. Approval/Acceptance of Minutes into the VAB Record
A. March 5, 2018 VAB Regular Meeting
Approved — 4/0
10. Department of Revenue 2018 VAB Training:
for Magistrates, VAB Members, Legal Counsel and interested parties
(Available: http://floridarevenue.com/dor/property/vab/training.html)
11. VAB Attorney Report/General Business/VAB Reference Materials
A. General overview of Value Adjustment Board's role in Florida's property
tax system, including a process for complaints, and the newly adopted
legislative changes that affect the VAB process.
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1) Changes to Exemption and Classification Laws
Read into record
B. DOR Correspondence dated 04/25/2018
Discussed
C. Recommendation to adopt Resolution Relating to the Adoption of Internal
Operating Procedures to Supplement Chapter 12D-9, Florida Administrative
Code
VAB Resolution 2018-03 Adopted — 4/0
D. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine "Good
Cause" for Late Filed Petitions for 2018 tax year
Motion designate Legal Counsel to Determine "Good Cause" for
Late Filed Petitions for 2018 tax year—Approved 4/0
2) Recommendation to designate VAB Clerk to Determine "Good
Cause" for Hearing Reschedules, with Legal Counsel Providing
Guidance, for 2018 tax year
Motion designating VAB Clerk to Determine "Good Cause" for
Hearing Reschedules, with Legal Counsel Providing Guidance,
for 2018 tax year—Approved 4/0
E. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee
(F.S. 194.013)
VAB Resolution 2018-04 Adopted — 4/0
F. Florida Department of Revenue Forms DR-488p —Initial Certification of the
Value Adjustment Board
Motion to approve initial certification —Approved 4/0
G. VAB Reference Materials
• Florida's Government in the Sunshine
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• Rule Chapter 12D-9, F.A.C.
• DOR's VAB Forms
• Rule Chapter 12D-10, F.A.C.
• Rule Chapter 12D-51.001, F.A.C.
• Rule Chapter 12D-51.002, F.A.C.
• Rule Chapter 12D-51.003, F.A.C.
• Uniform Policies and Procedures Manual and Other Legal Resources and
Reference Materials
• Information for Taxpayers regarding Florida's Property Tax System and
the Value Adjustment Board Process and a Property Brochure
• Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196
All references read into record by Legal Counsel
H. VAB 2017 Expense Report of 561 petitions filed as compared to:
0615 petitions (VAB 2016) 0635 petitions (VAB 2015)
0392 petitions (VAB 2014) 0616 petitions (VAB 2013)
0770 petitions (VAB 2012) 0892 petitions (VAB 2011)
1528 petitions (VAB 2010) 1775 petitions (VAB 2009)
12. VAB Dates of Importance
A. TRIM Notice to be mailed: Monday, August 20, 2018 (per PAO staff)
B. Deadline to file petitions with the Clerk's Office:
Friday, September 14, 2018 at 5 p.m.
[25 days after the mailing of the TRIM per F.S. 194.011(2) (d)]
C. Date for Next Regular VAB Meeting (room reserved):
Monday, October 1, 2018 at 9:00 a.m. OR
Monday, March 4, 2019 at 9:00 a.m.
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D. Magistrate Hearings: October 2018 through January 2019
(More dates, if needed, based on filings)
E. (Proposed) Final VAB Meeting for Tax Year 2018 (room reserved):
Monday, March 4, 2019 at 9:00 a.m. (Tentative)
13. Additional comments/concerns —VAB Counsel/compliance
VAB Legal Counsel's compliance checklist confirmed and read into record
14. Public Comment
15. Adjournment (to Monday, October 1, 2018 or March 4, 2019)
Adjourned
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