VAB Recap 07/30/2019 - Organizational Meeting
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July 30, 2019
VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING
AGENDA
July 30, 2019
9:00 a.m.
1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel)
Present: Holly Cosby - Legal Counsel, Commissioner Solis – BCC Member,
Roy Terry – School Board Member, Rebecca Earney – Homestead Citizen
Member, Jill Rosenfeld - Alternate Homestead Citizen Member, Annabel
Ybaceta - PAO Staff, Jenny Blaje - PAO Staff, Trish Morgan – VAB Clerk
Staff and Martha Vergara – VAB Clerk Staff
2. Quorum Established as required by Florida Statute Chapter 194.015
(VAB Legal Counsel)
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) - Excused
(Alternate) School Board Member Roy Terry (District 5)
(Homestead) Citizen Member Rebecca Earney
(Business) Citizen Member Ron Kezeske - Excused
(Alternate Homestead) Citizen Member Jill Rosenfeld
B. Introduction of the Clerk to the Value Adjustment Board
Clerk to the Board – Crystal Kinzel - Excused
Clerk’s Designee – Trish Morgan
C. Confirmation of BCC & School Board Appointed Members (informational)
Confirmed
4. Appointment of VAB Chairperson (must be a BCC representative)
Motion to appoint Commissioner Solis as Chairman – Approved 4/0
Commissioner Saunders appointed as Vice-Chair
5. Agenda
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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 2019:
Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A.
VAB Resolution 2019-01 Adopted – 4/0
7. Recommendation to reaffirm by Resolution the appointment of the VAB Special
Magistrates for VAB Tax Year 2019:
Ellen T. Chadwell, PL – Attorney
Lorraine Dube – State Certified Appraiser
South FL Valuation Services (Mark Pelletier, CMEA, CSBA, SRA, RM)
Coastal Consulting Group (Scott Watson, MAI)
VAB Resolution 2019-02 Adopted – 4/0
8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2019
tax year, if needed (based on number of petitions or any potential conflict)
Approved – 4/0
9. Approval/Acceptance of Minutes into the VAB Record
A. January 14, 2019 VAB Regular Meeting
Approved as presented – 4/0
10. Department of Revenue 2019 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.
B. Recommendation to adopt Resolution Relating to the Adoption of Internal
Operating Procedures to Supplement Chapter 12D-9, Florida Administrative
Code
VAB Resolution 2019-03 Adopted – 4/0
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July 30, 2019
C. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine “Good
Cause” for Late Filed Petitions for 2019 tax year
Motion allowing legal counsel to determine “Good Cause” and
request more information to make a decision if needed -
Approved 4/0
2) Recommendation to designate VAB Clerk to Determine “Good
Cause” for Hearing Reschedules, with Legal Counsel Providing
Guidance, for 2019 tax year
Motion allowing VAB Clerk to determine “Good Cause” and
request more information to make a decision - Approved 4/0
D. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee
(F.S. 194.013)
VAB Resolution 2019-04 Adopted – 4/0
E. Florida Department of Revenue Forms DR-488p – Initial Certification of the
Value Adjustment Board
Motion for Chairman to sign certifications – Approved 4/0
F. Request approval for the destruction of VAB records in accordance with the
General Records Schedule GS1-SL (records prior to 2014 VAB tax year)
Approved – 4/0
G. VAB Reference Materials (informational)
Florida’s Government in the Sunshine
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.
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July 30, 2019
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
H. VAB 2018 Expense Report of 623 petitions filed as compared to:
0623 petitions (VAB 2018) 0561 petitions (VAB 2017)
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 19, 2019 (per PAO staff)
B. Deadline to file petitions with the Clerk’s Office:
Friday, September 13, 2019 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, September 30, 2019 at 9:00 a.m. (if needed)
Monday, February 10, 2020 at 9:00 a.m.
D. Magistrate Hearings: October 2019 through January 2020
(More dates, if needed, based on filings)
E. (Proposed) Final VAB Meeting for Tax Year 2019 (room reserved):
Monday, February 10, 2020 at 9:00 a.m. (Tentative)
13. Additional comments/concerns – VAB Counsel/compliance
14. Public Comment
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15. Adjournment
Motion to Adjourn – Approved 4/0