Item # 7 VAB Special Magistrates 07/30/2019 Item 7
EXECUTIVE SUMMARY
Recommendation to re-affirm by resolution the appointments of VAB Special
Magistrates for the 2019 Collier County Value Adjustment Board Tax Year.
OBJECTIVE: To secure appraiser special magistrates and attorney special magistrates for the
2019 Tax Year of the Collier County Value Adjustment Board(VAB).
CONSIDERATIONS: Florida Statute 194.035 requires"In counties having a population of more
than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and
making recommendations to the board, which recommendations the board may act upon without
further hearing. These special magistrates may not be elected or appointed officials or employees
of the county but shall be selected from a list of those qualified individuals who are willing to
serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction
or of the state may not serve as special magistrates. The clerk of the board shall annually notify
such individuals or their professional associations to make known to them that opportunities to
serve as special magistrates exist."
"A special magistrate appointed to hear issues of exemptions, classifications, and determinations
that a change of ownership, a change of ownership or control, or a qualifying improvement has
occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of
ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real
estate shall be a state certified real estate appraiser with not less than 5 years' experience in real
property valuation. A special magistrate appointed to hear issues regarding the valuation of
tangible personal property shall be a designated member of a nationally recognized appraiser's
organization with not less than 5 years' experience in tangible personal property valuation. A
special magistrate need not be a resident of the county in which he or she serves. A special
magistrate may not represent a person before the board in any tax year during which he or she has
served that board as a special magistrate. Before appointing a special magistrate, a value
adjustment board shall verify the special magistrate's qualifications. The value adjustment board
shall ensure that the selection of special magistrates is based solely upon the experience and
qualifications of the special magistrate and is not influenced by the property appraiser."
The VAB Staff recommends that the VAB re-affirm the Contract Agreements #17-7047
"Appraiser Special Magistrate for Value Adjustment Board"with Scott Watson with The Coastal
Consulting Group, Mark Pelletier with South Florida Valuation Services, and Lorraine Dube.
Additionally, Staff recommends that the VAB re-affirm the Contract Agreement #17-7048
"Attorney Special Magistrate for Value Adjustment Board"with Ellen T. Chadwell, PL .
FISCAL IMPACT: The cost of the VAB process is shared by statute. The County pays three-
fifths of the expense, with the District School Board responsible for two-fifths of these expenses.
The County will pay these costs and invoice the School Board for its respective share. These
expenditures are included in the operating budget in the General Fund (001), Other General
Administrative cost center(103010).
07/30/2019 Item 7
RECOMMENDATION: That the Value Adjustment Board re-affirms by resolution the
appointments, under Agreement #17-7047 "Appraisal Special Magistrate for Value Adjustment
Board", to the following: Scott Watson with The Coastal Consulting Group, Mark Pelletier with
South Florida Valuation Services, and Lorraine Dube.
Additionally, that the Value Adjustment Board re-affirms by same resolution the appointment,
under Agreement#17-7048"Attorney Special Magistrate for Value Adjustment Board"with Ellen
T. Chadwell, PL.
Attachments
• Florida Statute 194.035
• VAB Resolution 2019-xx (Draft)
• Agreement#17-7047 with Scott Watson- Coastal Consulting Group
• Agreement#17-7047 with Mark Pelletier- South Florida Valuation Services
• Agreement #17-7047 with Lorraine Dube
• Agreement#17-7048 with Ellen T. Chadwell, PL