VAB Backup Documents 02/10/2020 Recap COLLIER COUNTY VALUE ADJUSTMENT BOARD
MEETING AGENDA
FEBRUARY 10, 2020 @ 9:00 am
Board of County Commission Chambers
Collier County Government Complex
3299 Tamiami Trail East, 3rd Floor
Naples, FL 34112
VAB Members and Alternates:
Andy Solis , VAB Chairman (BCC, District 2)
Burt Saunders, VAB Vice-Chairman (BCC, District 3)
Erick Carter (Collier County School Board, District 4)
Ron Kezeske (Business Citizen Member)
Rebecca Earney (Homestead Citizen Member)
Jill Rosenfeld (Alternate Homestead Citizen Member) - absent
VAB Legal Counsel, Holly E. Cosby
1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum
Requirements (per Chapter 194.015, F.S.)
2. Agenda and Minutes
A. Approval of today's agenda— Approved 5/0
B. Approval/Acceptance of Minutes from July 30, 2019 VAB Organizational
Meeting — Approved 5/0
3. General Business Discussion
A. Updates from the Department of Revenue and/or the Current Session of
the Florida Legislature affecting VAB (informational)
1) Department of Revenue — Property Tax Oversight
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(a) PTO Bulletin 19-01 regarding: Classified Use Assessment
Under Section 193.461, F.S. (dated 3/21/2019)
Discussed
(b) PTO Bulletin 19-02 regarding: Assessment of agricultural
equipment unable to be used for at least 60 days due to the
effects of Hurricane Michael (dated 6/21/2019)
Discussed
(c) PTO Bulletin 19-03 regarding: Agency personnel information
exemptions from inspection or copying of public records
(dated 7/01/2019)
Discussed
2) Florida Legislative Session (2020) Proposed Bills (informational)
(a) HB 371 / CS-SB 148 "Limitations on Homestead Assessments"
• HJR 369 "Limitation on Homestead Assessments" (Linked)
• SJR 146 "Homestead Property Tax Assessments/Increased
Portability Period" (Compare)
(b) HB 7 / SB 1340 "Legal Notices"
(c) HB 879 / SB 1074 "Surviving Spouse Ad Valorem Tax
Reduction"
• HJR 877 "Ad Valorem Tax Discount for Spouses of Certain
Deceased Veterans Who Had Permanent, Combat-Related
Disabilities" (Linked)
• HB 881 / SB 1078 "Special Election" (Compare)
• SJR 1076 "Surviving Spouse Ad Valorem Tax Reduction
(Compare)
(d) SB 296 (no related bills) "Property Assessment Administration"
B. Value Adjustment Board 2019 Compliance Checklist for Collier County
C. Correspondence from VAB Participants
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1) Bruce Hoffman (Good Cause Late Petition 2019-00712)
2) George Hermanson (Good Cause Late Petition 2019-00710)
3) J. Christopher Woolsey (Good Cause Late Petition 2019-00708)
4. Public Comment
A. Roger Frederick— Denial of Homestead Exemption dispute (2019-307)
B. J. Christopher Woolsey — PAO regarding late file (denial) petition;
5. VAB Members or Staff Comment
A. Motion to strike (discussed) indicated language from the public record:
"This is wholly improper and unlawful behavior." from Late File/Good
Cause Review 2019-00708
Approved — 5/0
6. Adoption of Special Magistrates' Recommendations for 2019 VAB
(205 Petitions went to hearing)
• Homestead Exemption Petitions
• Portability Transfer Petitions
• Not Substantially Complete Petition
• Tax Petitions: Residential and Commercial
Motion to approve (packet) as presented — Approved 5/0
7. Adoption of Certification of the Value Adjustment Board — Tangible Personal
Property (DR-488 TPP)
Motion to approve— Approved 5/0
8. Adoption of Certification of the Value Adjustment Board — Real Property
(DR-488 RP)
Motion to approve— Approved 5/0
9. Adoption of Tax Impact of the Value Adjustment Board (DR-529)
Motion to approve— Approved 5/0
10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure
compliance and consistency
Motion to approve— Approved 5/0
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11. Discussion/Motion for staff direction on the renewal of the professional
services contract(s): VAB Legal Counsel and VAB Special Magistrates
Motion to approve — Approved 5/0
12. Set date for 2020 VAB Organizational Meeting:
Monday, July 27, 2020 at 2:00 pm or Friday, July 31, 2020 at 9 am
Motion to set the date of the 2020 VAB Organizational Meeting
as Monday, July 27, 2020 at 2:00 pm — Approved 5/0 (Staff to check for an
earlier start time, if possible)
13. Adjourn — Consensus
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