Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
VAB Agenda 06/29/2020
Value Adjustment Board June 29, 2020 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA June 29, 2020 9:00 a.m. 1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel) 2. Quorum Established as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed (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) • School Board Member Erick Carter (District 4) • (Homestead) Citizen Member Rebecca Earney - Excused • (Business) Citizen Member Ron Kezeske • (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) 4. Appointment of VAB Chairperson (must be a BCC representative) (motion needed) 5. Agenda A. Recommendation to approve today's agenda (motion needed) 6. Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2020 (motion needed) Holly E. Cosby, Esq. — The Law Office of Holly E. Cosby, P.A. Page 1 June 29, 2019 7. Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2020 (motion needed) • 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) 8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2020 tax year, if needed (based on number of petitions or any potential conflict) (motion needed) 9. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. February 10, 2020 VAB Regular Meeting 10. Department of Revenue 2020 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 (motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine "Good Cause" for Late Filed Petitions for 2020 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine "Good Cause" for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2020 tax year (motion needed) Page 2 June 29, 2019 D. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee (F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p — Initial Certification of the Value Adjustment Board (motion needed) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS 1-SL (2014 VAB tax year records) (motion needed) 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. • 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 2019 Expense Report of 714 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) Page 3 June 29, 2019 12. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 17, 2020 (per PAO staff) B. Deadline to file petitions with the Clerk's Office: Friday, September 11, 2020 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 5, 2020 at 9:00 a.m. (if needed only) OR Monday, February 8, 2021 at 9:00 a.m. (sooner if hearings conclude) D. Magistrate Hearings: October 2020 through December 2020 (More dates, if needed, based on filing) E. Recommendation to adopt Resolution authorizing the use of Communications Media Technology for Value Adjustment Board Special Magistrate Hearings or the meetings of the (VAB) Board, if needed (motion needed) F. (Proposed) Final VAB Meeting for Tax Year 2020 (room reserved): Monday, February 8, 2021 at 9:00 a.m. (Tentative) 13. Additional comments/concerns — VAB Counsel/compliance 14. Public Comment 15. Adjournment Page 4 June 29, 2019 Item #2 06/29/2020 Item 2 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "Any three members shall constitute a quorum of the board,except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member..." In addition, "No meeting of the board shall take place unless counsel to the board is present." OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) has been established. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body,one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority,and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board,except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present."... "The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes.No meeting of the board shall take place unless counsel to the board is present." RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board (VAB)per Chapter 194.015 F.S. for this meeting of the VAB. 1 fi 50 1 4D jtItj N,11.Lt.4 PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 BCC CLERK OF CIRCUIT COURT 3299 TAMIAMI TRL E 700 NAPLES, FL 34112 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: 06/15/2020 Subscribed and sworn to before on June 15, 2020: Notary, State of WI, County of Brown TARA MONDLOCFi Notary Public State of Wisconsin My commission expires August 6, 2021 Publication Cost: $266.00 Ad No: 0004236414 Customer No: 1303800 PO #: # of Affidavits 1 This is not an invoice NOTICE OF THE ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice is hereby given that the VALUE ADJUSTMENT BOARD (VAB) will hold an Or- ganizational Meeting in ac- cordance with Chapter 286.011, Florida Statutes, at 9:00 a.m., Monday, June 29, 2020,in the Board of County Commissioners' Meeting Room, 3rd Floor, Harmon Turner Building (Building "F"), Collier County Government Center, 3299 Tamiami Trail East, Naples, Florida, for the following pur- poses: General Business Dis- cussion, Legislative updates, and matters pursuant to the requirements of Florida Stat utes, Chapter 194; Tentative Hearing Dates, Dates of Im- portance, Meeting Dates, Ex- penditures, Public Comment and to discuss other related is- sues at the suggestion or re- quest of the Chair, staff or Board members prior to or during the Meeting. rhis meeting is open to the public. Any person wishing to speak on any agenda Item must register prior to presen- tation of the item to be ad- dressed. All registered speak- ers will be limited to three (3) minutes. Any person who decides to appeal a decision of the Board will need a record of the pro- ceedings pertaining thereto and therefore, may need to ensure that a verbatim record of the proceedings is made, which record includes the tes- timony and evidence upon which the appeal is based. If you are a person with a dis- ability who needs an accom- modation in order to partici- pate in this proceeding, you are entitled, at no cost to you, the provision of certain assis- tance. Please contact the Colli- er County Facilities Manage- ment Division located at 3335 Tamiami Trail East, Suite #101, Buildin W, Naples, Florida 34112, ?239)252-8380. VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK TO THE VAB By: Ann Jennejohn, Deputy Clerk (SEAL) Pub Date 6/15/2020 # 4236414 Item // 3A/ // 3B 06/29/2020 Item 3A/3B EXECUTIVE SUMMARY Per Florida Administrative Code, 12D-9.013, introduction of the members of the board and provide contact information and the introduction of the board clerk, or any designee of the board clerk, and provide the board clerk's contact information. OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board,the introduction of the members of the board and the contact information of the board members; and the introduction of the board clerk and their contact information(or any designee of the board clerk). CONSIDERATIONS: Per Florida Administrative Code, 12D-9.013, at one organizational meeting the board shall: introduce the members of the board and provide contact information and introduce the board clerk or any designee of the board clerk and provide the board clerk's contact information. RECOMMENDATION: The introduction is made of the Value Adjustment Board (VAB) members and the VAB Board Clerk (or designee) per 12D-9.013, F.A.C. Attachments • Florida Administrative Code 12D-9.013 • 2020/2021 Collier County VAB Contact Information t 12D-9.013 Organizational Meeting of the Value Adjustment Board. (1)The board shall annually hold one or more organizational meetings, at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of the meeting,and information required by Section 286.0105,F.S.At one organizational meeting the board shall: (a)Introduce the members of the board and provide contact information; (b)Introduce the board clerk or any designee of the board clerk and provide the board clerk's contact information; (c) Appoint or ratify the private board legal counsel. At the meeting at which board counsel is appointed, this item shall be the first order of business; (d)Appoint or ratify special magistrates, if the board will be using them for that year; (e) Make available to the public, special magistrates and board members, Rule Chapter 12D-9, F.A.C., containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates(if applicable), and the associated forms that have been adopted by the department; (f) Make available to the public, special magistrates and board members, Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions; (g) Make available to the public, special magistrates and board members the requirements of Florida's Government in the Sunshine/open government laws including information on where to obtain the current Government-In-The-Sunshine manual; (h)Discuss, take testimony on and adopt or ratify with any required revision or amendment any local administrative procedures and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case law, attorney general opinions or rules of the department. All local administrative procedures and forms of the board or special magistrates shall be made available to the public and shall be accessible on the board clerk's website, if any; (i) Discuss general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system,and property taxpayer rights; (j) Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration; (k)Adopt or ratify by resolution any filing fee for petitions for that year, in an amount not to exceed$15; and, (1) For purposes of this rule, making available to the public means, in addition to having copies at the meeting, the board may refer to a website containing copies of such documents. (2) The board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed,the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard. (3)The board may hold additional meetings for the purpose of addressing administrative matters. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035,213.05, 286.011, 286.0105 FS. History—New 3-30-10. Collier County 2020-2021 VAB Contact Information (06/17/2020) Legal Counsel Attorney Holly E. Cosby, 239-931-0006 holly@cosbylaw.com Esq BCC Reps Commissioner(District 2) Andrew Solis,Esq 239-252-8602 andy.solis@colliercountyfl.gov Commissioner(District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov Alternates Commissioner(District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Commissioner(District 4) Penny Taylor 239-252-8604 penny.taylor@colliercountyfl.gov Commissioner(District 1) Donna Fiala 239-252-8601 donna.fiala@colliercountyfl.gov Staff Executive Coordinator— Angela Goodner 239-252-8602 angela.goodner@colliercountyfl.gov Commissioner Solis Executive Coordinator— Dave Lykins 239-252-8603 dave.lykins@colliercountyfl.gov Commissioner Saunders Collier County School Board Member Erick Carter 239-377-0485 carteel@collierschools.com School Board (District 4) Alternates School Board Member Dr.Jory Westberry 239-377-0489 westbejo@collierschools.com (District 1) School Board Member Stephanie Lucarelli 239-377-0485 lucars@collierschools.com (District 2) School Board Member Jen Mitchell 239-377-0491 mitchj3@collierschools.com (District 3) School Board Member Roy Terry 239-377-0485 terryro@collierschools.com (District 5) Staff Director of Community Lisa Morse 239-377-0219 morsell@collierschools.com Engagement Citizen Members Homestead Rebecca Earney 608-633-5915 raearney@gmail.com Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com Business Ron Kezeske 239-963-5063 ronkezeske@gmail.com VAB Special Attorney Special Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com Magistrates Magistrate Commercial/Res. Lorraine Dube 239-566-8848 dube5757@yahoo.com Appraiser Sp. Magistrate 239-293-5768 Commercial/Res. Scott Watson 954-776-9938 ccg25@bellsouth.net Appraiser Sp. Magistrate Tangible Personal Mark Pelletier 561-313-1067 sflval@bellsouth.net Property/Res.Appraiser Special Magistrate Clerk to the VAB Clerk Crystal Kinzel 239-252-6299 crystal.kinzel@collierclerk.com Director BMRNAB Trish Morgan 239-252-8399 patricia.morgan@collierclerk.com Property Property Appraiser Abe Skinner 239-252-8255 askinner@collierappraiser.com Appraiser Director Real Property— Jack Redding 239-252-8163 jredding@collierappraiser.com Improvements Director Land Jeep Quinby 239-252-8162 jquinby@collierappraiser.com Director Classifications Dan Eby 239-252-8149 deby@collierappraiser.com Director Condominiums Don Wegner 239-252-2639 dwegner@collierappraiser.com Director Exemptions Annabel Ybaceta 239-252-8319 aybaceta@collierappraiser.com Director Tangible Personal Prop Dan Demorett 239-252-8152 ddemorett@collierappraiser.com Director Tax Roll Compliance Jenny Blaje 239-252-8158 jblaje@collierappraiser.com Item # 3 C 06/29/2020 Item 3C EXECUTIVE SUMMARY Confirmation of the Collier County Board of County Commissioners' and the Collier County School Board's Appointed Citizen Members for the 2020 Value Adjustment Board. OBJECTIVE: To further confirm the appointments and membership of the VAB Citizen Members as appointed by the BCC and the School Board of Collier County, Florida. CONSIDERATIONS: As a matter of legal documentation, both the Board of County Commissioners' appointment and the School District's appointment have been verified that they meet the requirements to serve on the Value Adjustment Board per Florida Statute 194.015 Florida Administrative Code (FAC) 12D-9.004. RECOMMENDATION: For review and informational purposes only. Attachments • Florida Statute 194.015 • Florida Administrative Code 12D-9.004 • Collier County VAB Verification of BCC Citizen Members (Regular and Alternate Members) • Collier County VAB Verification of School Board Citizen Member 1 Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s.4, ch. 2008-197. Copyright© 1995-2020 The Florida Legislature • Privacy Statement • Contact Us 12D-9.004 Composition of the Value Adjustment Board. (1)Every county shall have a value adjustment board which consists of: (a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; (b)One member of the school board of the county,elected by the school board from among its members; and, (c)Two citizen members: 1. One who owns homestead property in the county appointed by the county's governing body, 2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 3. Citizen members must not be: a.A member or employee of any taxing authority in this state, b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes. 4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. (2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county. (b) When an elected member of the value adjustment board ceases being a member of the governing body or school board whom he or she represents,that governing body or school board must elect a replacement. (c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county,the governing body must appoint a replacement. (d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district,the school board must appoint a replacement. (3)(a) At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed.The method for selecting alternates is the same as that for selecting the primary members. (b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed to serve on the value adjustment board. (4)(a)To have a quorum of the value adjustment board,the members of the board who are present must include at least: 1. One member of the governing body of the county, 2. One member of the school board;and, 3. One of the two citizen members. (b)The quorum requirements of Section 194.015,F.S.,may not be waived by anyone, including the petitioner. (5) The value adjustment board cannot hold its organizational meeting until all members of the board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year,such appointment must be the first order of business. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.015 FS. History—New 3-30-10,Amended 9-19-17. RESOLUTION NO. 2015 - 14 4 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING REBECCA EARNEY AS A CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.015, Florida Statutes, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for a citizen member of the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that REBECCA EARNEY is hereby appointed as a citizen member of the Value Adjustment Board. THIS RESOLUTION ADOPTED upon majority vote on the 7th day of July, 2015. ATTEST:' r'' - BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCi , Clerk COLLIER COUNTY, FLORIDA By:_ atkit„( '� /- O( . By: / et,a''ce-- Attest as to . • ,•,tv Clerk TIM NANCE, CHAIRMAN sig ture nly. Approv • nil and legality: Jeffrey , 1 Fkow County OM y Patricia L. Morgan From: Jennifer C. Earle <jearle@collierappraiser.com> Sent: Tuesday, June 16, 2020 1:22 PM To: Patricia L. Morgan; 'Annabel Ybaceta' Cc: value adjustment board Subject: RE: Confirmation of Homestead External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish, This parcel is owned by Rebecca Earney who is the homesteader of record. Best regards, Jennifer Jennifer C. Earle Supervisor, Exemptions 0 tlRtL L, fik 0:100){ Collier County Property Appraiser's Office 3950 Radio Rd Naples, FL 34104 239-252-8146 fax: 239-252-2071 jearle@col lierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan@collierclerk.com] Sent: Tuesday, June 16, 2020 1:13 PM To: Annabel Ybaceta; Jennifer C. Earle Cc: Patricia L. Morgan; value adjustment board Subject: Confirmation of Homestead Good afternoon, Please review the following parcel ID number:#76900000066 and confirm the homestead exemption status. Thank you Regards, 7 1 Trish Morgan Director of Board Minutes Et Records ' , and Value Adjustment Board Office: 239-252-8399 Fax: 239-252-8408 Patricia.Morgan®CollierClerk.com w,,. Collier County Clerk of the Circuit Court a Comptroller 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 ColtierClerk.com Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdeskgcollierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. 2 RESOLUTION NO. 2019 - 58 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING JILL F. ROSENFELD AS AN ALTERNATE CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.015, Florida Statutes, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, on May 27, 2008, the Board of County Commissioners authorized the addition of an alternate citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for an alternate citizen member on the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that JILL F. ROSENFELD is hereby appointed as an alternate citizen member of the Value Adjustment Board. THIS RESOLUTION ADOPTED upon majority vote on the 9th day of April, 2019. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk COLLIER CO ORIDA . _ Ce) By: A . By: A�BSt is#0 bh lerk WI AM L. DANIEL, J ., CHAIRMAN Ap i k' , S1 '• ,nd legality: it Jeffrey A. at a,ow County AttI e. I' Patricia L. Morgan From: Jennifer C. Earle <jearle@collierappraiser.com> Sent: Tuesday, June 16, 2020 1:24 PM To: Patricia L. Morgan; 'Annabel Ybaceta' Cc: value adjustment board Subject: RE: Confirmation of Homestead External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish, This property is owned by David &Jill Rosenfeld who are both homesteaders of record. Best regards, Jennifer Jennifer C. Earle Supervisor, Exemptions 000,141 trtatl+a Collier County Property Appraiser's Office 3950 Radio Rd Naples, FL 34104 239-252-8146 fax: 239-252-2071 iearle@collierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan@collierclerk.com] Sent: Tuesday, June 16, 2020 1:15 PM To: Annabel Ybaceta; Jennifer C. Earle Cc: Patricia L. Morgan; value adjustment board Subject: Confirmation of Homestead Good afternoon, Please review the following parcel ID number: #37397480005 and confirm the homestead exemption status. Thank you. Regards, 7nc14 1 Trish Morgan Director of Board Minutes & Records `ti4 4rHR'f and Value Adjustment Board a Office: 239-252-8399 Fax: 239-252-8408 Patricia.Morgan@CollierClerk.com 'w,,.., Collier County Clerk of the Circuit Court & Comptroller 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 CollierClerk.com Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk(acollierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. 2 CCPS Agenda Item Details Meeting Dec 09, 2019 - Regular School Board Meeting Category Consent Agenda - School Board Subject F3 Collier County Value Adjustment Board Type Action (Consent) Preferred Date Dec 09, 2019 Absolute Date Dec 09, 2019 Fiscal Impact No Recommended Action Recommend continuation of Mr. Ron Kezeski as the District appointee to the Collier County Value Adjustment Board. FEDERAL STATUTE: n/a FLORIDA STATUTE: F.S. 194.015 SCHOOL BOARD POLICY: Bylaw 0153 EXECUTIVE SUMMARY: The Board will recommend and vote on the continuation of Mr. Ron Kezeski as the district appointee to the Collier County Value Adjustment Board. LEGAL APPROVAL: The item was reviewed and approved by Jon Fishbane, District General Counsel. CONTACT: Dr. Kamela Patton, Superintendent (239) 377-0219 Ron Kezeske Bio.pdf (69 KB) Ron Kezeske Curriculum Vitae.pdf (168 KB) Motion &Voting A motion was made to approve all items on the Consent Agenda as presented. Motion by Erick Carter, second by Roy M Terry. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M Terry, Jory Westberry Ron was born and raised in Stevens Point,Wisconsin. His family instilled in him the importance of hard work,which is why he began working his first job at the age of 13 washing dishes at a local restaurant. His ambition and attention to detail escalated him in all positions he held:from being the manager of a local electronics store to Work Director at Associated Banc Corp.,a publically traded bank;all before the age of 22. Although Ron found success in his work and studies,his entrepreneurial spirit has been what has driven him to greater heights. He started his first business when he was only 20,while earning his Bachelor's degree at the University of Wisconsin-Steven Point. After earning that degree,Ron decided to pursue his true passion in learning about the law and relocated to Naples,Florida to attend Ave Maria School of Law. The year of 2011 marked a very special year for Ron:he married his 7th grade sweetheart,Aschley,and later in the year,his entrepreneurial activities began again as he incorporated National RE/Group,Inc.,a real estate investment firm. For the next five years,Ron ran that company with his business partner,managing millions of dollars in investments. If Ron were asked what he wants to do with his life,his response would be simple,"inspire". His dedication in helping those around him realize their potential and dreams is evidenced in his support and encouragement of Aschley opening her own business:Ruffgers Dog University,Naples premier indoor dog training and boarding facility.Most recently,Ron has been focusing his time and effort on Ruffgers,working with his wife to expand the business to a second location,increased staff,services,and footprint. Ruffgers proudly employees a staff of over twenty five. He has expanded his support of entrepreneurism to CCPS,where he volunteers his time as a mentor for the Entrepreneurship Incubator. Although Ron has found success in the private sector,he remains focused on his community.He has served as a Board Member of Rotary International-Naples North,Chairman of the Collier County Republican Executive Committee,a board member of the Collier County Productivity Committee,Treasurer of Charity for Change,a member of the GAIN(Growing Associates In Naples)class of 2015,the Past-President and(re)founding member of the Naples Jaycees,Director of the Great Dock Canoe Races(a 42 year-old Naples Tradition),a former board member of the Collier County Code Enforcement Board,Bayshore Gateway Triangle CRA and Public Safety Authority and a Lifetime Member of the National Riflemen Association. As it is likely evident,Ron is proud to call Collier County his home,where he lives with Aschley and their two dogs,Addison and Skyy. RONALD A KEZESKE,J.D. 4040 1 t Ave SW,Naples,FL 34119 I (239)963-5063 I ronkezeske@gmail.com EDUCATION Ave Maria School of Law,Naples,FL Juris Doctor 2012 University of Wisconsin-Stevens Point,Stevens Point,WI B.S.in Political Science 2009 Areas of Concentration:History and Math AWARDS Rookie of the Year,Rotary Club of Naples North 2015—2016 Outstanding Advisor Award,Florida Federation of Teenage Republicans 2015 WORK EXPERIENCE Entrepreneur Founder and Proprietor 2011—Present Incorporated National RE/Group,Inc.&Ruffgers in Naples,Florida. Developed the financial strategy and growth plan for both. National RE/Group,Inc.was liquidated in 2018. Ruffgers is a quickly growing business and brand based in Naples,Florida. MAPA Group Director of Operations 2010—2011 Ran the day-to-day operations of the real estate investment firm,oversaw the Naples office, identified strategic growth opportunities,and negotiated contracts with third party vendors. Associated Banc-Corp Work Director 2007—2008 Assisted in the implementation of new IT systems for the call center,assisted in the expansion of the call center hours to twenty-four hours a day. Mobile-Link Store Supervisor 2004—2007 Supervised the opening of a new retail location,grew and generated new business at that location, worked closely with management to increase productivity and customer care. WORK-RELATED EXPERIENCE Realty Direct,Naples,FL&Tampa,FL Lecturer—Acquisition of Depressed Real Estate 2013 Presented to groups on how to identify,locate and acquire depressed real estate. PUBLICATIONS AND PAPERS "This Century's Polls Sport Business Résumé" Special to the Orlando Sentinel,Orlando,FL 2010 "Unalienable—Liberty" Published Novel 2015 LANGUAGES [English—native language] RONALD A KEZESKE,J.D. PAGE 2 MEMBERSHIPS Bayshore Gateway Triangle Community Development Agency Advisory Board[Former Board Member] Big Brothers/Big Sisters[Former Big Brother] Charity for Change[Treasurer] Code Enforcement Board[Former Board Member] Constitution Project[Former Board Member] Collier County Productivity Committee[Board Member] East Naples Civic Association[Member] East Naples Merchants Association[Member] Collier County Public Schools Entrepreneurship Accelerator[Mentor] Collier County Public Schools Entrepreneurship Accelerator Advisory Committee[Committee Member] Great Dock Canoe Races[Board Member] Growing Associates in Naples aka GAIN[Class of 2015] Honor the Free Press[Former Treasurer] Naples Jaycees[Vice President of Community Outreach,Re-Founding Member,Past President] National Riflemen Association[Lifetime Member] Public Safety Authority[Former Board Member] Rotary Club of Naples North[Member] 2/4/2020 BoardDocs®Pro COPS Collier County Public Schools The District School Board of Collier County Regular School Board Meeting (Monday, December 9, 2019) Members Present: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Opening of Meeting Call to Order Mrs. Stephanie Lucarelli, Board Chair, called the meeting to order at 4:00 p.m. Roll Call The roll was called by Jennifer Kupiec. All members were present. Statement of Meeting Guidelines Mrs. Lucarelli reviewed the meeting guidelines and board meeting norms. She also reminded everyone that the board would go directly into the business portion of the meeting following the Academic Highlights and Recognitions. Lastly, Mrs. Lucarelli congratulated the board on becoming Master Board Certified. Superintendent Opening Remarks Superintendent Dr. Kamela Patton shared opening remarks and welcomed members of the Palmetto Ridge High School JROTC for the Presentation of Colors. Pledge to the Flag/Moment of Silence The Pledge of Allegiance was led by JROTC Cadet Saide Battle followed by a brief moment of silence. A performance by Gulf Coast High School's Trombone Choir concluded the presentation. Academic Highlights Al CCPS Family-Crossing Generations Mr. Chad Oliver, Executive Director, Communications and Community Engagement, shared an academic highlight featuring extended CCPS Family member, Louise Lopez, who has served as a crossing guard at the same intersection for 36 years. A2 5th Annual CCPS 5K Mr. Chad Oliver shared an academic highlight featuring the District's 5th Annual CCPS 5K Walk-Run. A3 Regional VEX Robotics Competition Mr. Chad Oliver shared an academic highlight featuring the recent regional VEX Robotics competition held at Immokalee High School. Recognitions A4 SHAPE Florida Council of District Administrators (CODA) Award The board recognized Tracy Bowen, Coordinator, K-12 Health and Physical Education, for receiving SHAPE Florida's 2019 Council of District Administrators (CODA) Award. A5 United Way Proclamation Mr. Chad Oliver shared opening remarks and introduced a video which demonstrated the work of the United Way. He then welcomed Mr. Steve Sanderson, President and CEO of the United Way of Collier County, to share a few comments regarding United Way's efforts in the community. The board then recognized the work of the United Way by welcoming its partner agencies to the front of the room while Mr. Oliver shared the board's proclamation. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 1/8 2/4/2020 BoardDocs®Pro Before moving to Changes to the Agenda, Dr. Patton acknowledged the work of previous Board Chair, Mr. Roy M. Terry, and presented him with a plaque. Changes to the Agenda Changes to the Agenda Dr. Patton noted the following changes to the agenda: • Item E21 Technical Changes: School Board Policy 6480 Expenditures was added to the agenda. • Item E22 Technical Changes: School Board Policy 6510 Payroll Authorization was added to the agenda. • A revised attachment was uploaded to item D1 Approval of Case Settlement/OJCC #17-022742JAW. • Additional attachments were uploaded to item B10 Charter Application: Phoenix Education Network, Inc., d/b/a Naples Classical Academy (NCA). • A revised attachment was uploaded to item El Personnel List 1912. Consent Agenda Public Comments Consent Agenda Public Comments Public comments were shared by Frederick Paola related to item El Personnel List 1912. Consent Agenda - Meeting Minutes November 5, 2019 - Regular School Board Meeting - Minutes Resolution: Approve the meeting minutes from the Regular School Board Meeting, held on November 5, 2019, as presented. November 12, 2019 - Special Board Meeting - Minutes Resolution: Approve the meeting minutes from the Special Board Meeting, held on November 12, 2019, as presented. November 12, 2019 - Organizational Meeting - Minutes Resolution: Approve the meeting minutes from the Organizational Meeting, held on November 12, 2019, as presented. Consent Agenda - Secondary Programs B30 Gulf Coast High School Band 2020 Music National Festival, Indianapolis, IN Resolution: Approve Gulf Coast High School Band to participate in the 2020 Music National Festival, Indianapolis, IN. Consent Agenda - Exceptional Education & Student Support Services B50 Head Start Policy Council Minutes September 2019 Resolution: Approve the Head Start Policy Council Minutes September 2019. B51 Head Start Director's Report, October 2019 Resolution: Approve the Head Start Director's Report, October 2019. B52 2019-2020 Head Start Procedures Manual Resolution: Approve 2019-2020 Head Start Procedures Manual. Consent Agenda - Facilities C50 Guaranteed Maximum Price - Replace Chillers and Pumps - Golden Terrace Elementary School (North) Resolution: Approve the Guaranteed Maximum Price (GMP) contract for the Replace Chillers and Pumps at Golden Terrace Elementary School (North) project. C51 Guaranteed Maximum Price - Replace Temspec Units in Buildings 2, 3, 4 and 5 - Poinciana Elementary School Resolution: Approve the Guaranteed Maximum Price (GMP) contract for the Replace Temspec Units in Buildings 2, 3, 4 and 5 at Poinciana Elementary School project. C52 Guaranteed Maximum Price - Resurface Track - Golden Gate High School https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 2/8 2/4/2020 BoardDocs®Pro Resolution: Approve the Guaranteed Maximum Price (GMP) contract for the Resurface Track project Golden Gate High School project. C53 Guaranteed Maximum Price Contract Reconciliation - Install Aluminum Walkway Canopy to PE Pavilion - Corkscrew Elementary School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Install Aluminum Walkway Canopy to PE Pavilion at Corkscrew Elementary School project. C54 Final Completion - Install Aluminum Walkway Canopy to PE Pavilion - Corkscrew Elementary School Resolution: Approve the Final Completion for the Install Aluminum Canopy to PE Pavilion at Corkscrew Elementary School project. C55 Guaranteed Maximum Price Contract Reconciliation - Improve Stormwater System - Pelican Marsh Elementary School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Improve Stormwater System at Pelican Marsh Elementary School project. C56 Final Completion - Improve Stormwater System - Pelican Marsh Elementary School Resolution: Approve the Final Completion for the Improve Stormwater System at Pelican Marsh Elementary School project. C57 Guaranteed Maximum Price Contract Reconciliation - Replace Parking Lot Lights, Exterior Building Lights and Softball Scoreboard - Everglades City School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Parking Lot Lights, Exterior Building Lights and Softball Scoreboard at Everglades City School project. C58 Final Completion - Replace Parking Lot Lights, Exterior Building Lights and Softball Scoreboard - Everglades City School Resolution: Approve the Final Completion for the Replace Parking Lot Lights, Exterior Building Light and Softball Scoreboard at Everglades City School project. C59 Guaranteed Maximum Price Contract Reconciliation - Replace Monument Sign and Freestanding Wall, Renovate Restrooms, and Convert Room 806 to Combustion Proof Storage Room - Barron Collier High School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Monument Sign and Freestanding Wall, Renovate Restrooms, and Convert Room 806 to Combustion Proof Storage Room at Barron Collier High School project. C60 Final Completion - Replace Monument Sign and Freestanding Wall, Renovate Restrooms, and Convert Room 606 to Combustion Proof Storage Room - Barron Collier High School Resolution: Approve the Final Completion for the Replace Monument Sign and Freestanding Wall, Renovate Restrooms, and Convert Room 806 to Combustion Proof Storage Room at Barron Collier High School project. C61 Guaranteed Maximum Price Contract Reconciliation - Install TV Studio Light System, Replace Main Switch Gear, Resurface Wood Court, and Install Security Fence and Sidewalk - Naples High School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Install TV Studio Light System, Replace Main Switch Gear, Resurface Wood Court, and Install Security Fence and Sidewalk at Naples High School project. C62 Final Completion - Install TV Studio Light System, Replace Main Switch Gear, Resurface Wood Court, and Install Security Fence and Sidewalk - Naples High School Resolution: Approve the Final Completion for the Install TV Studio Light System, Replace Main Switch Gear, Resurface Wood Court, and Install Security Fence and Sidewalk at Naples High School project. Consent Agenda - Finance C170 October 2019 Budget Amendments hops://go.boarddocs.com/fl/collier/Board.nsf/Private?open 3/8 2/4/2020 BoardDocs®Pro Resolution: Approve the October 2019 Budget Amendments. C171 October 2019 Financial Statements Resolution: Approve the October 2019 Financial Statements. C172 Authorization to Surplus Equipment Resolution: Approve the Authorization to Surplus Equipment Listing 1912. C173 2018-2019 Audit of School Activity Funds Resolution: The Board acknowledges receipt of the audit report. C174 Banking Authorization - Electronic Fund Transfers Resolution: Approve the Banking Authorization - Electronic Fund Transfers. Consent Agenda - Purchasing C200 Bid #17-078 Sound System Supply and Installation Resolution: Approve renewal of bid #17-078 for the purchase of sound systems for various sites throughout the district. C201 Bid #20-031 Commercial Equipment Rental Resolution: Approve bid #20-031 for the purchase of the rental use of commercial equipment for all district sites. C202 Other Purchase #19c-120 Curriculum and Instructional Materials and Resources Resolution: Approve other purchase #19c-120 for the purchase of curriculum and instructional materials and resources for all district sites. C203 Other Purchase #20-045 Fleet Management Software / Transportation department Resolution: Approve OP #20-045 for the purchase of a 3-year contract for the Dossier Fleet management software program utilized by the Transportation Department. C204 Other Purchase #17-033 Managed Care Services Resolution: Approve OP#17-033 for the purchase of managed care services for district employees and their dependents who are enrolled in the medical plan. C205 Other Purchase #17-034 Preferred Provider Payor Resolution: Approve OP#17-034 for the renewal of the preferred provider payor agreement for district employees and their dependents enrolled in the medical plan. C206 Other Purchase #17-066 Stop Loss Coverage Resolution: Approve OP#17-066 for the purchase of stop loss coverage for the protection of the medical and pharmacy plans against catastrophic claims for the 2020 calendar year. C207 Other Purchase #20b-032 Driver's Education Vehicle Resolution: Approve OP #20b for the purchase of a 2020 Ford Escort for use as a driver's education vehicle districtwide. C208 Other Purchase #19a-042 Classroom Sound Systems, Parts and Supplies Resolution: Approve increase to OP #19a-042 for the purchase of classroom sound systems, parts and supplies for all district sites. Consent Agenda - Legal Services D1 Approval of Case Settlement/OJCC #17-022742JAW Resolution: D1 Approval of Case Settlement/OJCC #17-022742JAW. Consent Agenda - Interagency Real Property. D10 Lease Agreement Collier County Health Services, Inc. - Immokalee Technical College Resolution: Approve D10 Lease Agreement Collier County Health Services, Inc. - Immokalee Technical College. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 4/8 2/4/2020 BoardDocs®Pro Consent Agenda - Human Resources El Personnel List 1912 Resolution: Approve all personnel actions submitted. Consent Agenda - School Board Policies E6 Technical Changes: School Board Policy 0111 Name Resolution: Approve the technical changes to School Board Policy 0111. E7 Technical Changes: School Board Policy 0112 Geographical District Resolution: Approve the technical changes to School Board Policy 0112. E8 Technical Changes: School Board Policy 0118 Purpose of the Board Resolution: Approve the technical changes to School Board Policy 0118. E9 Technical Changes: School Board Policy 0121 Responsibilities and Authority of the Board Resolution: Approve the technical changes to School Board Policy 0121. E10 Technical Changes: School Board Policy 0122 Board Powers Resolution: Approve the technical changes to School Board Policy 0122. Eli Technical Changes: School Board Policy 0123 Standards for Boardmanship Resolution: Approve the technical changes to School Board Policy 0123. E12 Technical Changes: School Board Policy 0146 Removal Resolution: Approve the technical changes to School Board Policy 0146. E13 Technical Changes: School Board Policy 0162 Quorum Resolution: Approve the technical changes to School Board Policy 0162. E14 Technical Changes: School Board Policy 1020 Employment of the Superintendent Resolution: Approve the technical changes to School Board Policy 1020. E15 Technical Changes: School Board Policy 2531 Copyrighted Works Resolution: Approve the technical changes to School Board Policy 2531. E16 Technical Changes: School Board Policy 3139.01 Discipline of Staff Resolution: Approve the technical changes to School Board Policy 3139.01. E17 Technical Changes: School Board Policy 5320 Immunization and Health Examination Resolution: Approve the technical changes to School Board Policy 5320. E18 Technical Changes: School Board Policy 5340 Student Accidents Resolution: Approve the technical changes to School Board Policy 5340. E19 Technical Changes: School Board Policy 6220 Budget Preparation Resolution: Approve the technical changes to School Board Policy 6220. E20 Technical Changes: School Board Policy 6233 District Budgets Resolution: Approve the technical changes to School Board Policy 6233. E21 Technical Changes: School Board Policy 6480 Expenditures Resolution: Approve the technical changes to School Board Policy 6480. E22 Technical Changes: School Board Policy 6510 Payroll Authorization Resolution: Approve the technical changes to School Board Policy 6510. E23 Technical Changes: School Board Policy 6610 Internal Funds Resolution: Approve the technical changes to School Board Policy 6610. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 5/8 2/4/2020 BoardDocs®Pro E24 Technical Changes: School Board Policy 8442 Reporting Accidents (Employee) Resolution: Approve the technical changes to School Board Policy 8442. Consent Agenda - Compensation E60 New Job Descriptions Resolution: Approval of new job descriptions due to reorganization. Consent Agenda - Labor Relations E100 Approval of 2019-2020 Approval of Tentative Agreements with the Collier County Education Association Resolution: Approve the tentative agreements reached with the Collier County Education Association (CCEA). E101 - Approval of Memorandums of Agreement with the Collier County Education Association (CCEA) Resolution: Approve the Memorandums of Agreements reached with the Collier County Education Association. E102 - Approve the Memorandum of Agreement reached with the Collier County Association of Educational Office and Classroom Assistant Personnel (CCAEOCAP) Resolution: Approve the Memorandum of Agreement reached with the Collier County Association of Educational Office and Classroom Assistant Personnel (CCAEOCAP). Consent Agenda - School Board F1 Travel to Florida School Board Association 33rd Day in the Legislature Conference Resolution: Approve Board Member travel. F2 Travel to Florida School Board Association 33rd Day in the Legislature Conference Resolution: Approve Board Member travel. F3 Collier County Value Adjustment Board Resolution: Recommend continuation of Mr. Ron Kezeski as the District appointee to the Collier County Value Adjustment Board. Consent Agenda Approval Approval of Consent Agenda Resolution: Approve all items on the Consent Agenda as presented. VOTING/MOTION RESULTS A motion was made to approve all items on the Consent Agenda as presented. Motion by Erick Carter, second by Roy M. Terry. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry General Public Comments General Public Comments Mrs. Lucarelli took a moment to remind everyone of the three-minute time limit for public speakers. She requested that members of the audience wave their hands to signify support of a speaker in lieu of applause. Mr. Jon Fishbane, District General Counsel, addressed emails received from individuals expressing concern that the District was planning or recommending the closure of Mason Classical Academy. He stated publicly that there is no such plan to do so and that the item was not even on the agenda. Public comments were then shared by the following individuals: • Amy Beall - Ms. Beall provided a document to be included into the record. • Riley Beall - Mr. Beall provided a document to be included into the record. • William Truog • Jana Greer - Ms. Greer provided a document to be included into the record. • Melissa McMurray - Ms. McMurray provided a document to be included into the record. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 6/8 2/4/2020 Board Docs®Pro • Nick Lichter • Jim Kelly - Mr. Kelly provided a document to be included into the record. • Anthony Falco • Elizabeth Reid - Ms. Reid provided a document to be included into the record. • Pamela Tanner • Melinda Gatziaris - Ms. Gatziaris provided a document to be included into the record. • Evelyne Fernandez - Ms. Fernandez provided a document to be included into the record. • Nick Reid - Mr. Reid provided a document to be included into the record. • Charisse Christensen - Ms. Christensen provided a document to be included into the record. • James Vickaryous - Mr. Vickaryous provided a document to be included into the record. • Doug Lewis • Stephen Rogers Mrs. Lucarelli called for a brief recess at 5:35 p.m. The meeting reconvened at 5:45 p.m. Public comments continued with the following individuals: • Jerry Rutherford • John Ashford Business Agenda Comments New Business Public Comments New Business public comments were shared by the following individuals on item B10 Charter Application: Phoenix Education Network, Inc., d/b/a Naples Classical Academy (NCA): • Jana Greer- Ms. Greer provided a document to be included into the record. • Agnes Zak • Jodi Bain • Evelyne Fernandez • Todd Norrison • Matt Mathias - Mr. Mathias provided a document to be included into the record. • Robyn Mathias New Business B10 Charter Application: Phoenix Education Network, Inc., d/b/a Naples Classical Academy (NCA) Dr. Elizabeth Alves, Executive Director, Curriculum and Instruction, who serves as Chair for the District's Charter School Review Committee, presented information related to the charter application for Phoenix Education Network, Inc., d/b/a Naples Classical Academy (NCA). Upon the conclusion of her presentation, Dr. Alves addressed board questions. Dr. Patton shared some final comments and thanked the staff for their time and diligence. Mrs. Lucarelli requested the school keep the board apprised of how they are going about their commitment to advertise to the community and shared some closing comments. VOTING/MOTION RESULTS A motion was made to approve the charter application for Phoenix Education Network, Inc., d/b/a Naples Classical Academy (NCA). Motion by Roy M. Terry, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Closing Comments School Board Comments Mrs. Mitchell thanked staff for all they do to prepare for the board meetings. She added that she is very pleased to see that the new charter school wants to remove barriers to getting kids there, such as transportation and free and reduced lunch. Lastly, she wished everyone a wonderful holiday. Mr. Carter echoed Mrs. Mitchell's statements about the new charter school. He also shared sentiments from both the Collier County Sheriff's Office and Naples Police Department Do the Right Thing award ceremonies. Dr. Westberry shared sentiments from a recent Florida School Boards Association (FSBA) Conference and commented on social-emotional wellness. She also thanked the Trombone Choir from Gulf Coast High School for its performance at the start of the meeting and shared sentiments from the recent VEX Robotics competition held in Immokalee. Lastly, she wished everyone a healthy and happy holiday. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 7/8 2/4/2020 BoardDocs®Pro Mr. Terry shared sentiments from the recent ESE Expo held in Immokalee, the NAACP luncheon in which Dr. Patton was honored, the annual CCPS 5K Walk-Run, the annual Farm City Barbeque, his recent tour of Palm Cottage, and the FSBA Conference in Tampa. He also wished everyone a happy holiday. Mrs. Lucarelli thanked the staff for all they do and shared sentiments from Pine Ridge Middle School's recent Entrepreneurship Program Pitch Day. She added that she also visited Eden Park Elementary School and the University of Florida's IFAS program. Mrs. Lucarelli then shared sentiments from the annual CCPS 5K Walk-Run, thanked the Trombone Choir from Gulf Coast High School, and commented on the school's Prism Concert. She added that she was able to travel with the Gulf Coast High School Marching Band to Philadelphia as they celebrated the 100th anniversary of the city's Thanksgiving parade and shared sentiments from the board's FSBA Master Board Training, recent NAACP luncheon, Champions For Learning's anniversary event, and Naples Park Elementary School's Thanksgiving banquet. Lastly, she wished everyone a happy holiday. Report of the School Board Attorney Mr. Jon Fishbane, District General Counsel, thanked Dr. Alves and her team for the time, care, and effort in reviewing the charter application, which was some 400 pages long. He also wished everyone a happy holiday. Superintendent Comments Dr. Patton shared sentiments from the recent FSBA/FADSS Conference, the first annual NAACP literacy luncheon, the annual CCPS 5K Walk-Run, a recent event held at the Baker Museum, and the annual Farm City Barbeque. She added that she was able to attend a meeting with Senator Rick Scott in Immokalee to have a conversation around workforce and noted that the Governor will be visiting tomorrow. Dr. Patton then shared comments related to the deputies in our schools. She wished everyone a wonderful winter break and congratulated Dr. Westberry who earned a distinction of FSBA Emerging Leader. Adjournment Adjournment There being no further business, a motion was made to adjourn the meeting at 6:41 p.m. Motion by Jen Mitchell, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry https://go.boarddocs.com/fl/collier/Board.nsf/Private?open 8/8 DIVISION OF CORPORATIONS 1)11!;v) Aiti4%.org (1.„' rr,r) ': :i. fr j Pspartment of State / Division of Corporations / Search Records / Search by Officer/Registered Agent Name / Detail by Officer/Registered Agent Name Florida Limited Liability Company AGILE K-9 ACADEMY, LLC Filing Information Document Number L12000048518 FEI/EIN Number 45-5213899 Date Filed 04/10/2012 State FL Status ACTIVE Last Event REINSTATEMENT Event Date Filed 10/27/2013 Principal Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Mailing Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Registered Agent Name&Address KEZESKE, RONALD A 4040 1st Ave SW NAPLES, FL 34119 Address Changed: 01/28/2019 Authorized Person(s)Detail Name&Address Title Managing Member KEZESKE,ASCHLEY 4040 1st Ave SW NAPLES, FL 34119 Title Managing Member necesice, rcwnaia rr 4040 1st Ave SW NAPLES, FL 34119 Annual Reports Report Year Filed Date 2018 01/18/2018 2019 01/28/2019 2020 01/14/2020 Document Imam 01/14/2020--ANNUAL REPORT View image in PDF format 01/28/2019--ANNUAL REPORT View image in PDF format 01/18/2018--ANNUAL REPORT View image in PDF format 03/15/2017--ANNUAL REPORT View image in PDF format 03/28/2016--ANNUAL REPORT View image in PDF format 02/22/2015--ANNUAL REPORT View image in PDF format 01/28/2014--ANNUAL REPORT View image in PDF format 10/27/2013--REINSTATEMENT View image in PDF format 04/10/2012--Florida Limited Liability View image in PDF format Detail by Officer/Registered Agent Name Florida Limited Liability Company ARK HOLDINGS&INVESTMENTS LLC Filing Information Document Number L19000169175 FEI/EIN Number 82-2483946 Date Filed 06/27/2019 Effective Date 06/27/2019 State FL Status ACTIVE Principal Address 4040 1ST AVE SW NAPLES, FL 34119 Mailing Address 4040 1ST AVE SW NAPLES, FL 34119 Registered Agent Name&Address KEZESKE, RONALD A 4040 1ST AVE SW NAPLES, FL 34119 Authorized Person(s)Detail Name&Address Title MGMR KEZESKE, RONALD A 4040 1ST AVE SW NAPLES, FL 34119 Title MGMR KEZESKE,ASCHLEY F 4040 1ST AVE SW NAPLES, FL 34119 Annual Reports Report Year Filed Date 2020 01/14/2020 Document Images 01/14/2020--ANNUAL REPORT View image in PDF format 06/27/2019--Florida Limited Liability. View image in PDF format Item #4 06/29/2020 Item 4 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson..." OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board (VAB), the VAB shall elect a chairperson. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, the board shall elect a chairperson and said person must be a member that is elected from one of the members representing the governing body of the county on the Value Adjustment Board. In the 2019 VAB year, Commissioner Solis served as the VAB Chairman; while in the previous year (2018 VAB), Commissioner Saunders served as the VAB Chairman. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment • Florida Statutes Chapter 194.015 1 Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140;s. 1, ch. 69-300; s. 26, ch.70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch.95-147; s.4, ch. 2008-197. Copyright© 1995-2020 The Florida Legislature • Privacy Statement • Contact Us Item // 5A 06/29/2020 Item 5A VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA June 29,2020 9:00 a.m. Roll Call and Pledge of Allegiance(led by VAB Legal Counsel) 2. Quorum Established as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed(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) • School Board Member Erick Carter(District 4) • (Homestead)Citizen Member Rebecca Eamey-Excused • (Business)Citizen Member Ron Kezeske • (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) 4. Appointment of VAB Chairperson(must be a BCC representative) (motion needed) 5. Agenda A. Recommendation to approve today's agenda(motion needed) 6. Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2020(motion needed) Holly E.Cosby,Esq.—The Law Office of Holly E.Cosby,P.A. 7. Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2020(motion needed) • 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) 8. Request for Board direction to obtain Alternative Special Magistrate(s)for 2020 tax year,if needed(based on number of petitions or any potential conflict)(motion needed) 9. Approval/Acceptance of Minutes into the VAB Record(motion needed) A. February 10,2020 VAB Regular Meeting 10. Department of Revenue 2020 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 BusinessNAB 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(motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine"Good Cause"for Late Filed Petitions for 2020 tax year (motion needed) Page 1 June 29,2020 06/29/2020 Item 5A 2) Recommendation to designate VAB Clerk to Determine"Good Cause"for Hearing Reschedules,with Legal Counsel Providing Guidance,for 2020 tax year(motion needed) D. Recommendation to adopt Resolution for VAB Petition(Appeal)Filing Fee(F.S. 194.013)(motion needed) E. Florida Department of Revenue Forms DR-488p—Initial Certification of the Value Adjustment Board(motion needed) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL(2014 VAB tax year records) (motion needed) 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. • 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 2019 Expense Report of 714 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 17,2020(per PAO staff) B. Deadline to file petitions with the Clerk's Office: Friday,September 11,2020 at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.01 1(2)(d)] C. Date for Next Regular VAB Meeting(room reserved): Monday,October 5,2020 at 9:00 a.m.(if needed only)OR Monday,February 8,2021 at 9:00 a.m.(sooner if hearings conclude) D. Magistrate Hearings:October 2020 through December 2020 (More dates,if needed,based on filing) E. Recommendation to adopt Resolution authorizing the use of Communications Media Technology for Value Adjustment Board Special Magistrate Hearings or the meetings of the(VAB)Board,if needed (motion needed) F. (Proposed)Final VAB Meeting for Tax Year 2020(room reserved): Monday,February 8,2021 at 9:00 a.m.(Tentative) 13. Additional comments/concerns—VAB Counsel/compliance 14. Public Comment 15. Adjournment Page 2 June 29,2020 Item # 6 06/29/2020 Item 6 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution for Holly E. Cosby, Esq. to provide Independent Legal Services for the Collier County Value Adjustment Board for the 2020 VAB Tax Year. OBJECTIVE: To re-affirm by resolution that Holly E. Cosby, Esq. will serve as independent legal counsel for the County's Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194.015 requires "the board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission." The negotiated contract agreement #17-7046 states that the Independent Legal Services for the Value Adjustment Board of Collier County will be provided by Attorney Holly E. Cosby. The contract provides that the applicant will be paid on an hourly basis at$225 per hour. The executed contract is attached for your reference. Staff recommends that the Board re-affirm by resolution the contract with Holly E. Cosby, P.A. in providing "Independent Legal Services for Value Adjustment Board". FISCAL IMPACT: The total all-inclusive cost for services under this agreement is estimated to be approximately$12,000-$20,000 per annum. This cost is shared with the District School Board, which by statute is 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). RECOMMENDATION: To re-affirm by resolution the contract with Holly E. Cosby in providing legal services to the VAB (per Agreement#17-7046). Attachments • 17-7046 Agreement • VAB Resolution 2020-01 (Proposed) I AGREEMENT17-7046 for Independent Legal Services for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 1st day of June 2017, by and between Holly E. Cosby, P.A., hereinafter called the "Attorney" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, and a member from the District School Board of Collier County, one Homesteaded Citizen member and one Business Citizen member, hereinafter collectively called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on June 1, 2017 and terminating on May 31, 2020. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Attorney, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Attorney written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Attorney written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7046, and the Attomey's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Attorney for the performance of this Agreement on an hourly basis at a rate of two hundred twenty-five dollars ($225.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Attorney upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page I of 5 lft74046 Independent Legal Services for the Collier County Value Adjustment Board(VAR) Attorney agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Attorney shall be deemed duly served if mailed or faxed to the Attorney at the following address: Law Office of Holly E. Cosby, P.A. Attention: Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Telephone: 239-931-0006 Facsimile: 239-418-0006 Email: hollycosbylaw.com All Notices from the Attorney to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 The Attorney and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Attorney or to constitute the Attorney as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Attorney. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney. The Attorney shall also be solely responsible for payment of any and all taxes levied on the Attorney. In addition, the Attorney shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Attorney agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney. Page 2 of 5 #17-7046 independent Legal Services for the Collier County Value Adjustment Board(VAB) (— " 7. NO IMPROPER USE. The Attorney will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Attorney or if the VAB or its authorized representative shall deem any conduct on the part of the Attorney to be objectionable or improper, the County shall have the right to suspend the contract of the Attorney. Should the Attorney fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Attorney be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Attorney agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Attorney agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INSURANCE. The Attorney shall provide insurance as per requirements outlined in RFP #17-7046 as follows: A. Commercial General Liability: Coverage shall have minimum limits of $500,000 Per Occurrence, $2,000,000 aggregate Single Limit of Bodily Injury Liability and Property Damage Liability. This shall include Premises and Operations; Independent Attorneys; Products and Completed Operations and Contractual Liability. B. Workers' Compensation: Insurance covering all employees meeting Statutory Limits in compliance with the applicable state and federal laws. The coverage must include Employers' Liability with a minimum limit of $100,000 for each accident. l�m:44 15.c c�,a c�Aaj LA.);M tt> C. Professional Liability: Coverage shall have minimum limits of§1.000,000. Special Requirements: Collier County shall be listed as the Certificate Holder and included as an Additional Insured on the Comprehensive General Liability Policy. Current, valid insurance policies meeting the requirement herein identified shall be maintained by Attorney during the duration of this Agreement. Renewal certificates shall be sent to the County thirty (30) days prior to any expiration date. There shall be a thirty Page 3 of 5 #17-7046 Independent Legal Services for the Collier County Value Adjuwt vent Board(VAB) (30) day notification to the County in the event of cancellation or modification of any stipulated insurance coverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same Attorney shall provide the Collier County Procurement Services Division with certificates of insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Attorney shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 12.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 13. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 14. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7046 "Independent Legal Services to the Value Adjustment Board", including Scope of Work. 15. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 4 of 5 #17-7046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) rr ,✓ \` IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER COUNTY DWIGHT E. BROCK, CLERK VALUE ADJUSTMENT BOARD 00--A-ik-laggr-C---- By: Attest as to Chairman's , Deputy Clerk Penny Taylor,, hairnta signature only. Approved as to Form and Legality: V : A rney ATTORNEY: Holly E. Cosby, P.A. By: (JOti Holly E. Cosby, P.A. Page 5 of 5 #17-7046 Independent Legal Services for the Collier County Value Adjustment Boan3(VAB) Florida Lawyers Mutual INSURANCE COMPANY CERTIFICATE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. This Certificate does not amend,extend or alter the coverage afforded by the policy listed below: NAMED INSURED AND ADDRESS: Law Office of Holly E.Cosby, P.A. 602 Center Road Fort Myers, FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time. TYPE OF INSURANCE: LAWYERS PROFESSIONAL LIABILITY POLICY NUMBER: 92468 POLICY TERM: 10/13/2019 to 10/13/2020 LIABILITY LIMITS: $ 500,000 per claim $1,000,000 total limit CANCELLATION: Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder,but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East,Suite 401 Naples, Florida 34112 August 15, 2019 DATE OF ISSUE 'P -NTATIVE 541 East Mitchell Hammock Road,Oviedo,FL 32765 P 800.633.6458 ' F 800.781.2010 I ftmic.com corrie-r county Administrative Services Department Procurement Services Division 2/24/2020 Holly E. Cosby, P.A. Law Office of Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Via Email: hollycosbylaw.com RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" Dear Ms. Cosby: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section: I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract. By executing the section below, this contract will be in effect from 6/01/2020 until 5/31/2022. Acceptance of Contract Renewal Company Name L.� 041 04'' E Ctr2S t( / Pi* Company Signature Print Name - - - P C f // � LJ nutv Signature Date L 3 q 24) • Prac."ement Bence,()vision•3295 Tamia:nr Trail East-Naples,Florida 34112-4901•;vvtie.co!tiergov net/procurementservices Page 2 of 2 RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" Updated Contact Information (Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with BidSync to provide Free web-based Bidding services to its vendors,suppliers and contractors. We are now"live on the new bidding.platform. Register today at www.bidsvnc.com. For Registration Assistance,please contact BidSync customer service at 800-990-9339 Or email: supportrabidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewalsc colliercountyfl.gov . If you have } any questions you may contact me at 239-252-8407. Respectfully, viei�AT`Mo ary-'l`l� Procurement Contract Manager—Procurement Services Division C: Trish Morgan, Director of Board Minutes& Records and Value Adjustment Board VAB RESOLUTION 2020-01 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT#17-7046, "INDEPENDENT LEGAL COUNSEL FOR VALUE ADJUSTMENT BOARD". WHEREAS, Collier County Value Adjustment Board and Holly E. Cosby, Esq. ("Counsel") have entered into an Agreement 17-7046 for Independent Legal Counsel for Value Adjustment Board, dated June 1, 2017 (the "Agreement"); WHEREAS, the Value Adjustment Board of Collier County, Florida(the "VAB") desires to confirm the services of Counsel for this current VAB year under the terms and conditions of Contract#17-7046. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms this contract,upon the terms and conditions of Agreement,with Counsel's compensation at an hourly rate of$225 per hour after receipt of an itemized statement of services. This Resolution of the Value Adjustment Board is made this day of , 2020, 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 Item # 7 06/29/2020 Item 7 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution the appointments of VAB Special Magistrates for the 2020 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To secure appraiser special magistrates and attorney special magistrates for the 2020 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, VAB 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). I 06/29/2020 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 2020-02 (Proposed) • 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 2 Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.035 Special magistrates; property evaluators.— (1) 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. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). 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 special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch.91-112;s. 981,ch.95-147; s.4, ch. 2002-18;s. 72, ch.2004-11; s. 5, ch.2008-197; s. 12, ch. 2016-128. Copyright© 1995-2020 The Florida Legislature • Privacy Statement • Contact Us VAB RESOLUTION 2020-02 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS, the Collier County Value Adjustment Board (the "VAB") of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2020 Tax Year as follows: • Ellen Chadwell, PL—Attorney (Exemptions, Classifications & Portability) • Scott Watson, MAI (The Coastal Consulting Group, Inc.) — Commercial and Residential Appraiser • Mark Pelletier (South Florida Valuation Services) — Residential Appraiser & Tangible Personal Property Appraiser • Lorraine Dube—Commercial and Residential Appraiser NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA,that: The VAB hereby reaffirms the contracts, upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2020 Tax Year. This Resolution of the Value Adjustment Board is made this day of , 2020, 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 AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this . day ofj'. 2017, by and between Scott H. Watson, MAI/Coastal Consulting Group, Inc., hereinafter called the "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1of6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Scott Watson Coastal Consulting Group, Inc. 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Telephone: (954) 776-9938 Cellular: (954) 294-2647 Telephone: Email: ccg25(cr�bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Page 2 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerkcollierclerk.corn The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerkAcollierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. Page 3 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. Page 4 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER C DWIGHT E. BROCK, CLERK VALUE A E B D 47;11ittftW),"(V7S . By: /\,.) ___ est as to Chairman's,1 t Deputy lerk dr Solis, VA Chairman signature only. ; / Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby E.C 5by,P ly o Cosby,o=Caw OHice or Hol ly E.Cosby.P.A.,ou,email=hollyEacosbylaw.com, c=US Date 2017.08.25 1753.46 04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: Scott Wat on/Coastal Consulti: , -roup, Inc. / "--- -.-. By: _ .'�` Scott Watson r�� ;��r, oTA ;: . )14,G1 Can sWiifn he&a' ,het Yhorc-�lw n1� 1 °' .tip My Comm.Expires... +((�� }} ("` : February 25,2020 OI C_y PAL.t. 7 r� s . Rocs dq (."No.FF965057 X 6/2_3/.2.0 0-- , „„ OF F\-.0‘‘ Page 6 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Colter County Administrative Services Department Procurement Services Division 2/24/2020 Scott Watson, MAI Coastal Consulting Group Inc. 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Via Email: ccq25bellsouth.net RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Dear Mr. Watson: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section: I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract. By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022. Acceptance of Contract Renewal Company Name :,-rp, C N�.i L, /pc()Pt (61 C:. Company Signature4- ra4_N z Print Name Signature Date � ,;f�>ri.;:r.,�' ; :.� '.�<y,y� • II; • Procurement Seniws Urnkm 3295 Tamiarni Trail East•Naples,Florida 34112.4901•v, i coliiergov-net procureraentservices Page 2 of 2 RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Updated Contact Information (Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with BidSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We are now "live on the new bidding platform. Register today at c‘\\w.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: sieport4i bidsv nc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Rene w aIs@colliercountyfl,gov . If you have any questions you may contact me at 239-252-8407. Respectfully, I/6r f,% j' 11 tG Mark A. Moriart + y {. Procurement Contract Manaer— Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of 5 ,ii. 12017, by and between South Florida Valuation Services, Inc., hereinafter called he "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: South Florida Valuation Services, Inc. P.O. Box 33621 Palm Beach Gardens, Florida 33420 Telephone: (561) 313-1067 Fax: (561) 575-4536 Telephone: Email: sfval(a bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerkQcoliierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerkcollierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER CO NTY DWIGHT E. BROCK, CLERK , VALUE A EN RD (b.. rF yy ,_� ,% --) \i kir t v� v r. / I By: AS---9 _ eSt as to Chairr;�arl'sy rew Solis, VAB Chairman Ignature only, Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby DN:cn-Holly E.Cosby,o=law Office of Holly E.Cosby,P.A.,ott, email=hollylyacosbylaw.com,c=US Date:2017.08.25 17:52:41-04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: South Florida Valuation Services, Inc. By: i a South Florida Valuation Services, Inc. Page 6 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Cot ti er C.ou-nty „----- ,,,-- Administrative Services Department Procurement Services Division 2/24/2020 South Florida Valuation Services, Inc. P.C . Box 33621 I'alm Beach Gardens, Florida 33420 Telephone: Email: sfval(a bellsouth.net RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Good Afternoon: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section. I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022. Acceptance of Contract Renewal Company Name = •,a. V•ck K!, S;'-.x -11,. -). -k., t—r' 5 ,.1--/, o- i Company Signature — Print Name s 1\ .c Signature Date = G Oil f..t tif*" Roc/anent Sermes Dvision•3295 Tam+am:Trail East•Naples Florida 34112-4901•www coll,ergov neVprocurertwntsenrtces Page 2 of 2 RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Updated Contact Information (Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with IJidSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We are now'`live on the new bidding platform. Register today at www.bidsync.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: support(@,bidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewalsalcolliercountyfl.clov. If you have any questions you may contact me at 239-252-8407. Respectfully, arn<A. Moriarty Procurement Contract MaKa r—Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of C� 2017, by and between Lorraine Dube, hereinafter called the "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Lorraine Dube 6231 Ashwood Lane Naples, Florida 34110 Telephone: (239) 566-8848 Cellular: (239) 293-5768 Telephone: Email: dube5757(c�yahoo.com All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk@coliierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerk ,collierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively by an authorized person or agent, have executed this Agreement on tne date and year first written above ATTEST: - . COLLIER COUN DWIGHT E BROCK:204.ERK VAt UE ADJU M I Woe By ttest as to Chairman's , ' utY r And ew les. AB Chairman signature only. Approved as to Form and Legality. Digitally signed by Holly E.Cosby Holly E. Cosby roz PH:"Y.E1.C'b1Y-1=Z:c1.4c":^I'YE-US Date 2017 08 25 17 53 02 04 00 VAB Attorney APPRAISER SPECIAL MAGISTRATE 1,,/ 41 A,.A7.....-9 ,- ( [ Lorraine Dube (-, 1 ( f By /) 1.41.4.1. -,e. .,-- ' t -4.. c_'-)..... :._>...X.0\ 0 me Dube Page 8 of 6 Att 7 7047 Aptetorw Spec,*Magtraratc for the Collier County Value AdwArtvorit 8,...arti(VA8: Cote-r County Administrative Services Department Procx.ement Services Division -s1 iro ..r :a 141 ',) RE. Contract Contract Renewal for U 17-7047 -Appraiser Special Magistrate for the Value Adjustment Board (VAB)'. t ," two (2) y(..i: tt- 1 a,- • i• - • t'' r , •, •t•-•"-- .1: r 1 :1'.• .• 1 "D. I am agreeable to renewing the above referenced contract under the same terms, conditions and pricing as the existing contract r, !. ' • ' " ' 9,112020 .1' ' E131.1022 Acceptance of Contract Renewal ,jr I . ! !' - I , • it ) RE Contract Renewal for it 17-7047 "ApprJrz,er Sperial Magistrate tor the Value Adjustment Board (VAlic Updated Contact Information (Onty it acidreSSCe information on the first page i ircorrect) Plen'tirt( - - ••• e v. . • .1.1 , I. 1.1 !ti .....•••••- • • .• • • Tr;y, re;persr- t 1032020 ,-:^;,-.1 .• (44, 4 y r.41: r. 44 AGREEMENT17-7048 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this j day of _Stems 2017, by and between Ellen T. Chadwell, PL hereinafter called the "Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7048, and the Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty-five dollars ($125.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) The Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Special Magistrate shall be deemed duly served if mailed or faxed to the Special Magistrate at the following address: The Law Offices of Ellen T. Chadwell, PL 5675 Strand Court Naples, Florida 34110 Telephone: 23-293-7691 Email: ellen(a�chadwelllaw.com All Notices from the Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Page 2 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) Fax: (239) 252-8408 Email: vabclerki collierclerk.com The Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Special Magistrate or to constitute the Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Special Magistrate. The Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Special Magistrate. In addition, the Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement, contact the custodian of public records at (239) 252-8399, vabclerk(a,collierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that Page 3 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board (VAB) are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Special Magistrate. Should the Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not Page 4 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Special Magistrate or anyone employed or utilized by the Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7048 "Attorney Special Magistrate to the Value Adjustment Board", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER COU DWIGHT E. BROCK, CLERK VALUE ADJ T T Ltic_VL,L By: ! ttest as to Chairman's D uty Gle Andrew Solis, VAB Chairman signature only. Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby DN y,P A.,lyE Cosby,o=y000nbylowoolly E. J Cosby,P.A.,ou,emaJ=hollygcosbylaw.com, c=US Date:2017.08.25 17•54:01-04'00' VAB Attorney SPECIAL MAGISTRATE: Ellen T. Chadwell, PL By: - & fr4( (---- Ellen T. Chadwell, PL Inc+ nc-sS /�. („i Page 6 of 6 #17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) Collier County Administrative Services Department Procurement Services Division 2/24/2020 Ellen T. Chadwell. PL The Law Offices of Ellen T. Chadwell. PL 5675 Strand Court Naples, Florida 34110 Email: ellen(a�chadwelllaw.com RE: Contract Renewal for# 17-7048 "Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB)" Dear Ms. Chadwell Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section: i - TI am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022 ... ...-....._... Acceptance of Contract Renewal Company Name Company Signature Print Name Signature Date — — — ---- rritt s8t Pmairerrxnt Selvi,=es Gvisiar•3295 Tamiarr Trail East•Naples,Florida 34112-4901 Aww.colltergov.netprocurementservims Page 2 of 2 Contract Renewal for# 17-7048 `Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB)" Updated Contact Information (Only if addressee information on the first page is incorrect) Contact Name — Telephone— — — — Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with I3idSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We are now "live on the new bidding platform. Register today at www.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: support ii bids\nc.coin. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewals{a�cotliercountvfl_gov. If you have any questions you may contact me at 239-252-8407. Respectfully, &MAh /c t` Procurement Contract Manager—Procurement Services Division C: Trish Morgan, Director of Board Minutes& Records and Value Adjustment Board Item # 8 06/29/2020 Item 8 EXECUTIVE SUMMARY Recommendation to authorize the VAB Legal Counsel and the Board Clerk to seek alternative special magistrates to serve during the 2020 Value Adjustment Board (VAB) Tax Cycle, if necessary. OBJECTIVE: To authorize the VAB Legal Counsel and Board Clerk to seek additional special magistrates, if petition filings deem necessary or if a conflict of interest is demonstrated. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (1) ... "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 Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less". During a prior VAB Special Magistrate hearing, a potential conflict of interest arose. It was determined that the Special Magistrate did not have a conflict,but it raised the issue that the Collier County VAB should have two attorney special magistrates available for hearings if such an incident should happen again. All Magistrates are required to take the annually issued training by the Department of Revenue prior to participation in appeal hearings and would be confirmed prior to obtaining their service. RECOMMENDATION: To authorize VAB Legal Counsel and the Board Clerk, if deemed necessary, to seek additional magistrates to fulfill the requirements of F.S. 194.035 (1). Attachments • SAMPLE: DOR Special Magistrates List for 2019 Petitions (Previous Year) • SAMPLE: DOR List of Persons Who Have Taken/Completed the 2019 Training (Previous Year) 1 SPECIAL MAGISTRATES LIST for 2019 PETITIONS As described in section 194.035(1), Florida Statutes Prepared as of November 30, 2019 NOTE: This list contains and relies on magistrates' credential information from the clerks of the value adjustment boards. The clerks supplied this information in response to a November 2019 survey on special magistrates who are contracted to hear 2019 petitions. The Property Tax Oversight Technical Assistance unit keeps this list up-to-date. Special magistrates' addresses and some phone numbers are available by request through VAB@floridarevenue.com. The Department of Revenue does not certify or approve special magistrates as qualified to hear cases on behalf of county value adjustment boards. The Department of Revenue has not validated the information on this list and makes no assurances as to whether any magistrate has any of the indicated credentials. Attorney Exemption and Classification Petitions Last Name First Name County County County County County County Abrams j Perla Miami-Dade Baker-Young ; Elizabeth Flagler _ Barfield Edwin R. _ Osceola Bedsole James Nassau Bendeck Odette Palm Beach Birnholz Standford Broward Borr Robert _ Orange Carlin Lee Alachua Duval St.Johns Chadwell Ellen Charlotte Collier Hendry Lee DeLeon Timothy Pinellas Garcia Raul Miami-Dade Grace-Jones Dawn E. Broward Gregory Farrar Santa Rosa _ _ Haynes Davis Joseph _ Alachua Citrus _ Hernando Hillsborough Lee Marion u Osceola Pasco Pinellas Sarasota St.Johns Sumter Volusia — Hoepker + Todd Lake Orange Hood Adam Bay __ Johns Dianne M. Hillsborough Johnson Andrea M. Hillsborough Manatee Pinellas Polk Lasa Fiorella Miami-Dade Luzim Ronald A. Broward Matthews Larry A. Escambia Okaloosa Walton _ Mazur Davia O. Broward Miami-Dade Palm Beach Miller Glenn Miami-Dade Morrell Eduardo F. Highlands Polk Murphy Will Broward Parwani Rinky Manatee _ Monroe y Seminole Pelletier Claudette Indian River Miami-Dade Rutland Lori L. Hillsborough Pasco Pinellas a Sarasota Samaha Charles M. Hillsborough Pinellas Pasco _ Sanders M. Paul Clay Schmidt David Martin Palm Beach St. Lucie Simon Bacman Arlene Broward i 1 Last Name First Name County County County County County County Solik Mary Orange Spring Cheryl-Dene Y. Broward Steeves . Richard L. Osceola Sutte Robert Citrus Osceola Taylor Matthew Palm Beach St. Lucie Trentelman John Marion Tukdarian Thomas Citrus Orange Osceola Van Loon David Monroe Willner Robin I. Broward Miami-Dade Wonsetler Karen Indian River Orange Young Elizabeth B. Hernando Hillsborough Osceola Pasco Polk St.Johns Sumter 'Designated Member of a Nationally Recognized A raisers' Organization Tangible Personal Property Petitions „, Last Name First Name County County County County County County Andrea Pamela Bay Duval Indian River j Leon Nassau , Orange Osceola Palm Beach Pasco ' Seminole St. Lucie Volusia Autrey Terry L. Broward Behm James(Jim) Polk Biber Phillip Broward Black Dennis Lee Boorse Gerald Duval Bowden Garvin Leon Brown Gregg Broward Burbridge C. David Duval _Cammarata Stephane Martin Carlson C William Lee Carter Reginald Alachua Duval Flagler Marion St.Johns Conway David G. Broward De La Guardia Mario Broward Miami-Dade Orange de Laurier Edward Duval _Dube Lorrain _ Broward Edmondson Elie Martin Fleri Edgar L. Citrus Hernando Lee Fox John Duval Friedman Wendy Broward Gallion Robert M. Broward _ Garrett Cristie Leon Golicz Lawrence Citrus Sarasota — Gonzalez,Jr. G.Adrian Broward Gray Harvel W. Broward Greenberg Joel B. Broward Haynes Davis — Joseph Polk Hearn Joy Broward Lee Hicks Robert C. Hernando Hollis Caleb Duval Hollis,Jr. Austin Duval Holman Carolyn M. Pinellas Hunter Jr. Robert Martin Jaeger William N. Miami-Dade Jamir Stephen Hernando Jane Ena Broward 2 Last Name First Name County County County County County County Kavanagh Michael J. Broward Kern Michael J. Broward Krasinski Raymond H. Broward Krueger Kyle Duval Nassau Lemonde David Lee __~ Lloyd Philicia Broward Marino John Duval Marshall Steven L. Escambia Okaloosa Santa Rosa Walton Martin Michael Broward Mazzola Douglas Broward McDaniel Robert Broward McGinley Michael -I Lee Mesner Robert Broward Mullen,Jr. Hank Duval Mutrux Charles Broward Newell Billie I Lee Nystrom Steven L. Hernando Hendry Highlands Lee Manatee Monroe Pasco Pinellas Polk Sumter O'Donnell Judith F. Broward Pelletier Mark Collier Martin Peltier Terrie Broward Martin __ Porcaro Steven A. Pinellas Rascati Gina Martin Robinson John Citrus Lake Leon Orange Pasco Pinellas Sumter Volusia Rubio Luis A. Broward Ruden _ Alexander F. Clay Duval Salas Marcos Marion Sehr Scott Broward Steeves Richard L. Broward Hernando Stocking Marie E. Broward Suppelsa Sharon L Broward Sutte Robert Citrus Lake Orange Polk Volusia Tarkoe Zillah L Broward Toro, II James Clay Troncoso David Broward Ward Mel Duval Watson Scott Broward Weinert Edward Broward Charlotte Orange Sarasota Wells Al Duval West Jack E. Hillsborough Manatee Orange Osceola Pasco Pinellas Polk Sarasota Willson D. Robert Martin W Wong Jose Broward Yeargin,Jr. Al Duval i State Certified Real Estate Appraiser Valuation Petitions Last Name First Name County County County County County County Akers S.James Palm Beach Albright Stephen Marion Alvarez Pedro M. Miami-Dade Armada Alberto J. Miami-Dade 3 Last Name First Name County County County County County County Atkinson William Pinellas Autrey Terry L. Palm Beach __ Barfield Edwin Orange Bass Richard Sarasota Behm James(Jim) Hillsborough Pasco Pinellas Sarasota Seminole Bertelle Charles Miami-Dade Callaway Robert Palm Beach Carter Reginald St.Johns Chapin David Palm Beach Conway David G. Palm Beach Crews Roger Seminole __ Davis Richard Pinellas Delgado,Jr. Leonardo Miami-Dade Dodier Leo Palm Beach _Dube Lorraine Collier Hillsborough Sarasota Edmondson Elie Miami-Dade _ Evans Kent Pasco Fernandez Angel Miami-Dade Fleri Edgar Orange Geurin Shawn Pinellas Gobel Carlos D. Miami-Dade Golicz Lawrence Pinellas Sarasota Seminole _ Gonzalez,Jr. ° G.Adrian Miami-Dade Gore Robert Palm Beach Gray Harvel W. Miami-Dade Palm Beach Griffin Daniel Palm Beach Harris Richard L. Hillsborough Pasco Pinellas _ Harrison Lillian A._ Miami-Dade _ Hearn _ Joy Pasco Pinellas Hicks Robert Hillsborough Manatee Pasco Sarasota Holman Carolyn M. Hillsborough Pinellas Humphrey David Bay Hunter Jr. Robert Palm Beach St.Lucie Icabalcet_a Oscar Monroe Jamir Stephen Hillsborough Jane Ena Miami-Dade Johnson Kelly Orange Johnson Steven D. Miami-Dade Jourdan Herbert Marion Krasinski Raymond H. Manatee Lago Mark Miami-Dade Leserra Albert Orange Lopez _ Diego R. Miami-Dade Lopez Oxdiel Miami-Dade Lopez Pedro A. Miami-Dade Loss David Sarasota Marder Sherry Palm Beach Sarasota ��Marrongelli Chris Palm Beach Martin Michael Palm Beach McGinley Michael Hendry McQueen John Charlotte Sarasota Mesner Robert Palm Beach Michael ......... Ezekiel Jeff Miami-Dade 4 Last Name First Name County County County County County County Neil Stephen Indian River St. Lucie Nystrom Steven L. Charlotte Hendry Highlands Hillsborough Lee Monroe Pasco Pinellas Ortega Jose A. Miami-Dade Pelletier Mark Collier Martin Peltier Terrie Hillsborough Orange Pasco Sarasota St. Lucie Petrole Joseph Miami-Dade Porcaro Steven A. Hillsborough Riddle Thomas Orange Riley James L. Miami-Dade Robertson Cassandra Seminole Volusia Robinson John Hillsborough Lake Leon Orange Pasco Sarasota Volusia Rubio Luis A. Miami-Dade Monroe Sarley Donald Palm Beach Schmidt Stephen Palm Beach Sevilla Sergio Rodrigo Miami-Dade Smalley Lee Miami-Dade Smith Janice M. Hillsborough Spool Philip G. Miami-Dade Stahlberg Charlotte Indian River Steeves Richard L. Hillsborough Orange Sarasota Volusia Sutte Robert Hillsborough Lake Orange Pinellas Volusia _ Talbott Kevin Monroe Tarkoe Zillah L Miami-Dade Palm Beach Taylor David Orange Terrana Donald Hillsborough Pinellas Valentich Michael Sarasota Ward Mel St.Johns Watson Scott Collier Weinert Edward Martin Wolfe Brian Palm Beach Wong Jose Sarasota Young Juliana Indian River 5 CO CD > 0 a) °1 IT - Q) an a) ca Q) Q) D, a) T 00 Q) an 0) c) a) I) L r a) 0 7 7 7 U 7 7 7 a) 0 7 0 C) V 7 7 7 0' 7 Q- a 7 7 O wV. 97 Q ¢ p ? Q ? 9 O 7 O Q o ? a Q N ? in 77177 O In O M O D) 1- O O r N a) C9 M 1� N d IN- ,- N ,- ,- N M r. M Iv, - M 't N N N W !D N M N N N N N N O al t 0 a) C a) a E o 0 a) ea en 0 0 0 a) N L d 0 a) o a) L V 2 W W L. 8 In 8 N O w a) o) cu d▪ « .w°, a) a) 0 a) a) d $ 0 d 0 w a) d Q 2 2 A 10 2 Q Q 2 2 Q I0 12 2 Q 2 A A Q A A s }�� L L w L L L w L w L L L w 2 a1 to In In -2 'a In of 'a rn a a' 'a I N 1 'O V) Y! rg Its •C1 'v C) 01 C) Ia Ia '0) •C) CO 0) 01 01 10 C) 0 C) co C) C) V d a) O cc a) ID cc 10 0 O IO a) 10 0 a) 10 l0 as 10 10 as0 0 RI CO y � O- IT; m 2 a 2 2 2 0303 E 41 2 m ci 222 03 222 co ra22 a r O y C F N co .co 10 c c co II, ca c ca 07 IQ C 10 03 10 C 1) Ia R co V Ia 'c. a) 'V 5 'V 10 s0 'o ' '5 I0 ' 'V o C) 10 'U 'V 'V co ' V 3 0 L A N a) v_) a) a) a) y N o 01 a) C7 a) a) 0) a) d a) O) a) a) O 47 la ` coa `a `a .. N `a m a 2 0 a a a 2 a a a i 10 a s 'IQ t c L a L L . .0 .0 cn -0 - to In to 0 In co cn 0 - (n N a L L. L L L � L. L L. � L L. •7 E a) a a)t m m E E m m d E cv w a) a) E a) a) a) E ca m m a O U d U) Q In W In d m In 'u In m 'c) In In u) In in '� a u) Q Q o 1_ m g 'E >, 'Ia •Ia 'm 2 2 'iii a1 •3 2 a) •a •o •m 2 .ow 'a 'ia g '10 'Ie >. N a L t L L L L a L a L L L L. L L a L L w cn -o a a, a a a - -o a cn a -o cn a a a -o a a a -o cn a a �/ = N m 0 o Q o Q Q Q o o Q m Q 0 m Q Q Q o Q Q Q o ate) Q Q o o ~ c m T a >, T m m T ` >, m ` >, >art. >t, m >. >. Ttrc m ` T >, d r c r c a) a) a) a) C) C c a) w a) c y a) a) a) c a) a) a) c w a) a) ,0 • t .c Q F a c o 0 0 E E o Q o CD Q o 0 0 F o 0 0 Fw Q o 0 0 L L. L. L L L. L L L. L L. I. L L N y a ,_ a a a y ,1) a a s a a a 1, a a a y a s 7 A a ca a; co ' 7 co cv ' ai ai ca 7 ns cv To 7 cv ca a) o m m a) m is `is a) m a) a) a) =o a) m a) 0 a) a) O Q re ore m m Q Q m te Q ce ce it Q m m cG Q re m m a) a) a) 0 a) o .0 L 7 '0) 7 7 7 7 7 0) d > Iv > > > > > H H 4- O 0 E co z Cl) CO a) m c d a) :° J ca E a d d 13 O a) > d O Y a) a) c 'a L IC g = N c c L c L L Ia . • it tn(7) - V ca L o 0 °. 3 Iv 0 c • O a, 4..06. >1 ? '� > a " Q ctl m m m°ci o m° mL = m' �a la E m o o `m ci c) .0 2 Q d Q Q m a) _ ++ J Q Q Q m m m V U E U N V J CU a) -0 E co a, OL d t A �, C y a) Ocn -o c_ a) 0') d- _ R C a) y R A CU Z E a _ `- n E s v c a m a c R d C C fl. a 4 a a Q ~ V :° o C� c7 = ce m li co J = m CD it to V to V ce cL a a) co m 0 u 0) O)f O r) CY) a) a) an 0) O) a, a) an O) aA O) Q) O) a) O) Q) O) 01 O) a) O) Q) O) co a) c ! > a ! 1 1 1 , , , Q , 1 U > > y > > > o 3 O 1 u > > O a 0 O > > co Oa) . aa) > > o- ,� Q Q N 7 Q Q 7 Z 7 u) 7 O O 7 7 7 7 7 7 Q Q < 7 to01 d o ,- 10 ' 0 N. N co Q) N7 M l0 n (O (D O) O ' QI CO Q' coV) CO ((0 N ,A a70 M O, a- N N e- N a- N N M N N N N N M N N a- N N _ N N N C) N N N CO Cl O V) .0+ V) 4�., U) . .a) co)>, > ` >, as >, a) a) >, 0 C) U) . N U) a .O+ O+ .YO+ Ct a1 a) a) 0) a) al ,0, d CO ''F'' :: a) •-• :: En « O' 0.. 0. O' .a) 0., :: .. Q 2 Q 2 ca ea to ca ca co Q a) m •Q m z E 2 ca cC E T. l 2 E ca Q L L L L L L L .L+ L L L .. 3 a) U) U) V) U) U) U) V) UJ To U) To W (A U) V) Ul N_ U) To W U) y cc E) )C .5 O) O) 0) O) O) O) co C) 'E co O) '67 0) 0) E O) O) O) O) .0 O) 0) at N O CO 0 0 0 co co as co as co O 0 co a) O as a) co a) 0 )C CO CO CO RI 0 CO (C 41 O a To m 2 m R a 2 2 2 2 2 2 CO t a CO 2 a 2 2 ca 2 2 2 2 2 a 2 o CO E (n L i L _ _ O Ui C C y L a) tE lC a) a) CC N a) L C a7 - 1E a7 y a7 aS 07 a7 a) L. a) a) C V a) C) a) a7 U C) U V U .O a) ' g d a) V a) .0 V ' V V V 'V 'C) d 'U 'V N a) l9) U) o E N a) a) 0 a) a) 0 E O7 a) H d y a) O O) a) a7 N a) m d d `o L N '� a a a a a a L 1° a 'cv T. a 'cC a s cv a a a a a '� a s ln d 0 _2 d L fn N fn co V) (n 0 2 (/) L O f/) L fn co 2 co co co co Cl) L U) a ° ) E .0Lm a a) a) a) a) a) a) E aa)) a E o o- Lm La) 0 aL) E `m `m L. a y y )t t E H a 2 R 2 a > 'Fs Fs E Fa E ')a g a Ts 2 a 3 .an lg. a ca 'E ca E E T El a E u ) -o a -c (n o a a a a a a -c (/) a w -o C';.- d a a v) a a a a a o a a u) -o LE ate) o Q o m o Q Q Q Q Q Q o m Q o o o Q Q y Q Q Q Q Q o Q Q y c`a Q1 CLO CO m CLO d t >, t t r r m CL0 r d m r d r 'C 0 r r r 'C r d r r 0 m C — C a c C 0 a 0 0 0 a c r CD o C a) To a) a) .-, C) 0 0 0 a) o a) CO r'c Q Q Q c a) a c a a Q a a a a a c a a Q 0 E 0 E O o 0 0 0 0 0 E O 0 E O 0 0 O 0 0 0 O O 0 O 2 E (Q W L ' T. L L L L L L L L L L it y a y a a a a a a ,� a y a a a a a a a a L o_ a �, 'C d 'C 0 0 CO CO CO CO CO 'n a) d 'C a) ald 00 0 cocii 0 co co co a 0 0 'G C) . a) . co 7 a) _ a) a) 3 3 �a C 3C C c R > > > > cuco > co C Co'C.o _ O C dV R '� dOEo 7 0 >, y C 'CL 'O VL V . L L L L 0 C u i yy c ° � • c K EO o Z > co o) -0 L O0 dV O 0O Y a a a a C C C L_ _LL , 7, O O 7) _ O a) EN L 0 ❑ i L L 9 O 7 9 0 V U V 0 ❑ 0 ( (i 0) R .Cas a) w LL i o DLLI (./ O T. a) mas _ m d c Z C L 13 >' O ILC O O O E ,o t 0 O O O > > Z. O N C 10 0 0 C C 'C CO 0 C F0 V O a7 3 C) Ul d L t ci co 07 a .,+ a) O) a) U) = C N N 'O C Jr, 6 w J - J .0 w 26 C- 6- C- (n N Q w 2 C) J co O ce ❑ Q d co 0) e- M O) e- e- MCI) Q) Q) a) 0a1 Q) O) a' O) Q) W of a0 01 a) a) O) an O> a) a' an an 12 1 r a- 1 r r r r r r r r r r r r r T r •- r r L I U > > > y > > > > > > > > rn = rn o) = c rn a = aa) u a C) o) a) o) a o v) 1() o) M ro a < m c c o ? a a a a a o a co a 9 7 O ? C < < 7 o a an y N N e- e- N N • M N o f N ao P N M Of �D , N ems- N N N a- N a- e- R a . 0 0 y 0 fa laT T T L. w a) a) a) CT) y To C C C L L L a) C) a) C) a) C) C) a) cm C1 O a) O C) CDO ILO CO co co co co co co R 2 ..... R Q R R R R a R R R R R R co R R a L L w L M L L M L w L L 8. L 3 y j o y y 0 o o u) A 'O N '� N y N y N N y V' ) N II) y y T2 d CO •a) •R CO R R R R co y 0 R O y C) CO 1C •600 CO 0 R COC R R CC A C •CO R 03 CO C) 0 a 2 0. 2 2 E 2 2 2 2 a m R w 2 2 2 2 m 2 2 5 5 5 5 A 2 5 2 t m E R Co cn CC R R R R 5R (C C R N H R R R R = R R R R R 10 H R R R H C V V a) t) V U C) C) C) d R 'U CO 'C) 'V C) 'V R 'V 'o 'U C) 'V 'C) ' 'C) C) 'o R L a) .y a) a) O N a) a) a) N y O T. A 14 a) C) N C) y C) C) C) C) d C) ' a) N C) O O. R a o. a a o. a C. C. C. C. C. C. R L a L O. O. co. a L a o. co- a a o. R C. co. a R i c Co a co cn N cn cn co a m co a) E 5 co co cn co a) cn cn N N cn cn E Co N Co 5 a) L L L L L L. .0 L L L L L L I. L. L Y m O- a) m a) a) a) m a) a E a) E �a m a) a) a) a) E a) a) a) a) m a) A a) a) a) 1° E . H a 1/1 V) o y y V) 1/) < d V) y 'V U V) u) N) v) d y 0 0 y N 0 'U y y 'V y 'R T 10 'R 'R 'R co 'R co T 2 'R 2 d a) 'A 'F3 'R 'R 2 'R 'R 'R 'R 'R 'R a1 'R 'f0 .coR d 2 L L a a L L L L L L L L 8. O. a L L L a U a d C. Oa. a O. Oa. Oa. C. 0 -° C. Co C. Oft. . G Oa. .° O. a C. G (fl a O. O. Oa. < o a a a a a a < o o a o a) a) a a a a o a a a a a a aa)i a a a aT, c I- T a T T T T T T T a m T m E ` T T T T m >I T T T T T E T T T c m C C) j0 a) d a) d C) C) a) +"' r „ O O r r r r r r r r r r 0 r r r O ., f0 c d C r C) C) a) C) C C) a) a) C) C) a) _ C) C) d ., C a c o. O. a a C a O. c a) a a) a Q a a a a C O. a a a a a a a a " m C 0 0 0 0 0 0 0 0 0 0 E o E o 0 0 o E o 0 0 0 0 o a o 0 o a E co L' L L L L L L L L L L L L L L ,-- a , a a a a a a a y a y a a a a y a a a a a a a a a ••' O y R a R R co R R R R a O R O R co co R •O co R R R CO R CO R CO a) C) a) C) m a) C) a) a a) 0 a) a) a) a) 'o a) a) a) a) a) a) a) a) d 'o IX ID re et W W W re Ce a OC a W 0: ae re a re a! 0: 0: 0: 0: 0: 0! 0: a cc) c) > > > a) c c 0 H H > > > j ca T T O C a) V) C C y L Cr) 0 0 0 CO (C O y C) 'O .0 N O .O c L Y Z f10 „co C .` co V 0 — E E N C r L c C C 'O C C L C y O 0 C. N E C f N 0 a+ d L C) O N R C) R N 'y O O O R 0 d R 2 2 O S = _ 4 4 O O O O R d Y L y _1— J J 2 i g 2 v J (� = I -3 -2 -, Y Y Y Y R 2 2 a) E ; C r C C C C) R 0 'O Z L d R T d :.+ y T R C ` >, d d R R N5 _c O G) - V d = c y 100 •R v ` _ _ -J a0, a U `m 1`a Y W _ R c Y +) 2 2 L V >, Y o r K o ' V v pR ce a) CC R u = rn o) c) rn CO ca rn rn a) a) _rn _rn °) o) rn rn cn a) cn rn o) rn w a) 7 7 !" N 7 ,- ,- .— a1 e� a) Q) of co ` r r r r . t 0)) > > > a ' a R 3 u a 0.. a a C) , C.) a) a > ; a co °' p. C) a w a Q ./ co a o ° u) cn 'n y Q ? o Q a v, Q a (j Q 1 2 Q' N in in o ° N a0 .1 -cr) N N ,- N N N cF %_ O_ CON ti in In aA O , N u7 N N <O ll'f Of M 01. a) N CO 0 U) a) a) tn a) a) d d , I- a L ,_ a a) y C n. N ` y H N C L L C) a) a) C) 6) a) « R a) C) m a) R w CO .R. �N. r0. rd. R w aR. .R aR. .R ad+ w rR. +O'' d R V. R R F. P. Q R R R V. R 2 V. E R Q R R 2 R R 2 R 2 co R R Q CC L L L L L L L L L L L in' L L L L rL.. L L L L L d R 0 N_ _0 N_ 0_ E C) 0) cu N u) ; N N N )~/) jC re) C) 3 N jC U) V) ;".0 N_ "' '5) 0) '0) '0) 0 C1 R '0) '0) 0) E 0) 'V '0) 7.-) O 0) R 0) a •5 0) 0 'E 0) 'E '0) 0) 0) )C 0) pR .co .co .co R R R R R R R R N R R R R R N R N N R R � R C R c.) 'i.) V C) •V V co t) .a •V C) .0 C .a C1 'V co u .a a) 'u •V 0 •t) 0 • .0 C) ' •u co () L a) a) d a) a) a) 0 a) a) a) N a) 0 a) 0 C) 0 a) a) 0 a) C) 0 a) 0 0) d a) 0) y y p a o. a a a a L a a a a a ')a a 'R a L a a R a a R a 'R R a a R a i a cn u) u) u) u) V) a) cn V) U u) co 0.L cn L Cl) a) V) u) L u) u) L Cl) L _E u) u) 2 u) a) u) C .0 L L L L L L L L L L L r L °' L -a L L °•CD 3. L L a0. L Q• L L L R N N cn y N N E u)) N cn H y Q N Q )n ECB cn cn Q (n N Q vi Q 'a) N V) C) N E N )— co 'co 'ca to 'm ca 2 ca 'co co co co >. 'co >, 'ca 2 cv 'o >. 'co .cn T 'R T a) E E m 'ca 2 R L• L Y• L L L - L L Y L -t a L L 0. L L a.C.) a a a a. a . a a a. a a. s a a a A a a a a a a a a >, a s Cl) a .° a L Q Q Q Q Q Q p Q Q Q Q Q o Q o Q Q Q o 0 0 0 Q o 0 Q Q 0 Q R Q C) P t t t 0° >. T >. >. >. d ), d >, m T >. EL >. >, Q. T aL ` >. >. ` >, m >. C a) a) a) a) N a) C CC ate) d C) tea) To a) To ate) C a) a) R7 a) d ° ° ,• l9 a) c w a) d .''. a) 0 a) • a a a a a a y a a a a a c a a Q Q O 0 0 0 0 0 E O O O O o 0 O 00 0 E O O c0 O O cp O c O 0 O c O 'co.: L L L L L L L L L L L L L L L L L L ° L L L L i_ a a a a a a y a a a a a E.1 a a y a a a a 2 a P. a 0. a y a aa)) aa)) aai CO aai N aai aa)i CO aai CO a aa)i a CO aa) aai a aai a) a aa)i a C) To 000 d a aai O! CZ CG O: CL O: Q CL O: O: CL O: 0 CL ° W Q C4 O! a) O: CZ m O: 0 CL a' a' Q a' ar a a a) a E 7 a)0 •To a) 0) a •0) a) •o) 7 R H H I- F- I- > a) T C 0 d C x E E d a) L y o O c _ 6 u) 0) co C C N O 2 R L a) a - )) O O .! a) A r0 a7 0 > H y O R . ° ) a) C Z 0 C7 U0' 2 a0i c m m m n H d m m v c—° m m c c 0 -0 « d o '� > 0) co m . u o 2 2 2 2 2 Z Z z z a a a aci a c c cn y N w y o a) a) E yr c c 0 CO 0 co C LN y 3 m �. 4) = m aci aci .` .` .` a CC aci C) c c cn x .` .2- 9 0 7 A ? 0 0 C co 0 y 0 d R a - w y R R 0 6) d a>f E O O 1 R O o .a t c eT C ' a w o_ = v o 00 N co 1— ~ 0 u) u) -) ' ' J Q J u) a aa)) -c ° it U .c U U 0) co (0 U w rn a) o) o) a) a) 0) rn 0) a) C" CO CO0) o) o) o) o) o) a) r a 7 •- a '' a , 0) 3 a) C 7 Q. 07 a) a a 0) 7 °' d 3 a- 7 a) 7 U .9 7 Q Q 7 (A Q N 7 Q (n (A CO7 • 9 7 N 7 0 N N C") N N ))') '- co N O N (") N )(9 N N (0 ca 0 a >, co . y . 0) :in'En _y E 0 +U. .O a) ap., gyp-, w O 0) ) a) .o+ a) a) a) a) ca ca 2 ca m vs co Q m R g a Q R m m a 13 . . . . . 47 N 0) j _N N_ V7 N_ � N_ y � V7 � y y _N W_ '•' 0) 'a7 .0 'a1 C) 0) O) co 0) C) 'U 01 co w O) a) 'O) ° 2 2 Q- 2 2 2 co 2 m a) c2 2 a Cv o ,1 2 Cm 2RI 0 c2 E ` - - 0) — m ` - - - L - p a o . la ) N co c )' To . A c H O °) co y R 0 'U 'U d U U 'U 'U cc ' .co'U G d 'U A .5 'U 'U G ' 'U ` 0) a) o) 0) 0) 0) a) a) a) !n 0) a) 0) a) 0) 0) p a s ca a °. a a 2 R a a •R a O a a a a o. (n co , co co co co a) E co co L co a) 2 co co co 2 co c . . °- i . d a d . . . L. Y d a) a m . a) m E !o m m a m E P m a m .'o m 3 U) U) < tl) u) u) 0) y U cn N < u) 0 U tl) q) H U V) F- c '3 >. Ts 'm 'm 'ea g a) 'a 'ca >, 'a m d 'm .en 'ca a) 'A L y . . . . a . . . a L. . . a . u a a a. a a a a N a a 01 a .° a a a co a A < < o < < < < la d < < O < A d < < < d < H >. >. d >, >. >. >, m E >. >, d >, m ` >. >. >, ` >, c• 0) Cl) (Q N 0) 0) 0) c .2 a) 0) To N c 0) 0) 0) a. 0 ▪ cco o ° oca CI) Q a a a Q a a o o a Ea a La p C p O p o Ra. 0. L 0_ 0_ a 0- y d 0- d y d d d d I- a) a) a a) a) a) a) 'o CD a)aa) d d 'o 0) a°) aa) To ra .a) d ) = 'm I > F- > a) a o c CD CI) . N c ' .a m a) a) CMCa TD N 0) t0 C N C Z a 7 7 ,N co co co c 2 a c6 le a c 0) t C 7) O O O n: 0) E c a) s E• o d t r a -° -p y _ *. a) -a C C c d y = 2 A a `—° co c cc aa)) E m c°) v N ° •i o c`o 49 •c° 2 u r° w N 0 a 0 N v) w Q c cc m n 2 •"-c 0 it U) LT, Item # 9A 06/29/2020 Item 9A February 10, 2020 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, February 10, 2020 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: MEMBERS PRESENT: Chairman Andy Solis, County Commission Member Burt Saunders, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Ron Kezeske, Business Citizen Member Jill Rosenfeld, Alternate Homestead Citizen Member - Excused COUNSEL TO THE BOARD: Holly E. Cosby, Esq. Also Present: Trish Morgan, VAB Clerk Administration Martha Vergara, VAB Clerk Administration Various Members of the Property Appraiser's Office Page 1 06/29/2020 Item 9A February 10, 2020 MS. COSBY: Good morning. We are live. Good morning. Today is February 10th, 9 a.m. This is the Collier County final -- Value Adjustment Board final meeting for 2019. And we will begin with the Pledge of Allegiance. If everybody could stand, please. And I'll lead. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you very much. For the record, Holly Cosby, Value Adjustment Board Counsel. We'll move on to affidavit of publication. I will advise that I have reviewed the affidavit of publication for today's meeting, and I find it sufficient to proceed. Moving forward with regards to quorum, I will advise that pursuant to Florida Statute 194.015, we do have a quorum today. We actually have a full board. So thank you, everybody, for attending today. And if we could go ahead and get introductions on the record, that would be great. Starting with Mr. Ron. BUSINESS MEMBER KEZESKE: Ron Kezeske, Business Citizen Member. SCHOOL BOARD MEMBER CARTER: Erick Carter, School Board Member. CHAIRMAN SOLIS: Andy Solis, County Commission, District 2. COMMISSIONER SAUNDERS: Burt Saunders, Collier County Commission, District 3. HOMESTEAD MEMBER EARNEY: Rebecca Earney, Homestead Citizen Member. MS. COSBY: Thank you. Commissioner Solis, you are our chair, so I'll turn the agenda over to you. Page 2 06/29/2020 Item 9A February 10, 2020 CHAIRMAN SOLIS: Am I? MS. COSBY: Yes. According to the agenda, you are. CHAIRMAN SOLIS: Okay. As long as -- because I do think Commissioner Saunders was the chair last year. I just want to make sure we get it right so there's no issue. VAB CLERK: It's right. MS. COSBY: It's right. I've confirmed with VAB admin it's correct. CHAIRMAN SOLIS: Okay. All right. Very good. COMMISSIONER SAUNDERS: And, Commissioner Solis, just so you know, I did not conspire to make this happen. I didn't know until this morning as well. CHAIRMAN SOLIS: That's what he always says. Okay. Okay. So what do we have next? Approval of the agenda, today's agenda? MS. COSBY: Yes, sir. We'll need a motion. COMMISSIONER SAUNDERS: Motion for approval. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SOLIS: Motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Agenda's approved. And then approval of the -- and acceptance of the minutes for July 30th, the July 30th, 2019, VAB organizational meeting. SCHOOL BOARD MEMBER CARTER: I'll motion to approve Page 3 06/29/2020 Item 9A February 10, 2020 those. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: Is there a second -- there's a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It passes. Okay. Ms. Cosby, would you -- MS. COSBY: Absolutely. Moving on to Item 3, general business discussion. I will advise that 3A, we're going to (1)(a), (b), (c). These are property tax bulletins issued by the Department of Revenue. Actually, these were all issued prior to our organizational meeting. So these -- there's nothing new as far as PTOs or property tax bulletins, PTO bulletins since our organizational meeting, but we do have three: One had to do with agricultural lands affected by hurricanes; B, PTO 19-02 doesn't even apply to Collier County. It had to do with Hurricane Michael and some effects of Hurricane Michael; and then PTO bulletin 19.03, or dash 03, had to do with home addresses and information redacted from public for service members; police officers, judges. And so nothing new, but those are on the agenda for today. And then moving on to (2), Florida Legislation session, there are four bills. I did check the status of all four of these bills. They are all four still active. Some are in the Ways and Means Committee. Others are on the floor or being discussed. Page 4 06/29/2020 Item 9A February 10, 2020 And so House Bill 371, with the Senate bill, Component 148, has to do with changing the limitation to homestead assessment, so when you can -- portability. When you can port your differential from one home to another. When you sell your homestead one place and then you buy another homestead, that's increased from two years to three years now, or at least they're going for that. A lot of that has to do with hurricanes and the effect of the hurricane seasons, and sometimes it's not always -- it's not always possible to establish a new homestead within two years. So they're looking to increase that to three years. House Bill 7 with its Senate bill, Component 1340, gives some ability to publish certain notices on the website. It's a long bill. I'm going to wait for any of these to become promulgated or finalized before I can -- before I can really advise on the impact, because they're probably going to change. But I'm just going to give you a heads-up of the synopsis. (2)(c), House Bill 879 with the Senate bill, Component 1074, has to do with giving an ad valorem discount to spouses of disabled military that have passed. And, essentially, the core of that is so long as they do not remarry, then they continue to receive that discount. And then Senate Bill 296 does not have a House bill related, but it has to do with aerial photographs being provided by the Department of Revenue, and then when you have some fiscally constrained counties, the Department of Revenue will cover those costs; whereas, non-fiscally constrained counties, they will pay for their own aerials. So that is -- those are those bills in a nutshell. Does the Board have any questions on any of those bulletins or bills? (No response.) MS. COSBY: We'll be keeping an eye on all of that. COMMISSIONER SAUNDERS: Thank you. Page 5 06/29/2020 Item 9A February 10, 2020 MS. COSBY: Moving on to 3B. This is the compliance checklist that I complete, or at least I work on during the organizational meeting. There were two items during the organizational meeting that could not be finalized. One of those was that the special magistrates had not all received the training yet. We couldn't expect that they completed it in the short amount of time between the time it was issued and the time we organized. But that has complete. And then also letters to municipalities. That could not be sent out, or those could not be sent out until we set hearings, but all of that has been done. So I just wanted to follow up with the Board and advise that that checklist is complete and we're in compliance. And then moving on to 3C, during the VAB session we did receive some correspondence from Value Adjustment Board participants that were either dissatisfied with the outcome or just a complaint within the process of some sort, and those are -- they're number one, Bruce Hoffman. He was Petition 2019-712. And this had to do with a good-cause late-filed petition, and his late-filed petition was denied for lack of good cause. So there was just some communication thereafter about his dissatisfaction with that process. And then moving on to C(2), George Hermanson. His good-cause late petition was 2019-710. Again, his late-filed petition was denied for good cause. And he didn't really -- it seemed he might not have had a full understanding of the process, so I responded to that petitioner giving him some further explanation of how that process is handled. And we didn't -- I don't believe we heard anything further from him after that. And then Item C(3), we heard from the Property Appraiser's attorney. This had to do with a petition, another good-cause late-filed petition, and I placed a comment at the end of my good-cause review as to how I found that the onus was placed on the VAB when it Page 6 06/29/2020 Item 9A February 10, 2020 shouldn't have been on a certain issue, and then we received some correspondence from the Property Appraiser's attorney. And my stance on it was, I just -- I had actually reviewed it and just forwarded my comments to admin, and it didn't get any further, because we just felt like at that point it was just going to be a lot of attorney's fees with a lot of back and forth, and I didn't think it was necessary. So they may speak today with regards to that issue, and I'm prepared to respond if I need to. But we do need to let you know that these things come in during the session. So those are the three that we have. Does the Board have any questions on any of those? (No response.) MS. COSBY: Okay. CHAIRMAN SOLIS: No. MS. COSBY: Then we can move on to Item 4, public comment. Do we have anybody from the public that wishes to speak today? And the public would also be Property Appraiser's Office. So is there anybody from the public that wishes to speak? MR. WOOLSEY: Yes, please. MS. COSBY: Thank you. Give me one second. Is there anyone else from the public that wishes to speak? I believe we have somebody in the audience. Mr. Frederick? MR. FREDERICK: Yes. MS. COSBY: Are you looking to speak to the Board today? MR. FREDERICK: Yes. MS. COSBY: Okay. You are. Okay. Well, then, I'll go ahead and read something into the record before we commence. Value Adjustment Board policy provides the opportunity at this point in the meeting to address the Board concerning any matter on this agenda or concerning the Collier County Value Adjustment Page 7 06/29/2020 Item 9A February 10, 2020 Board process. The Board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any special magistrate recommendation or Value Adjustment Board decision. As pursuant to Florida Statutes Section 194.036, the appropriate relief at this time would be through the Circuit Court. The maximum time allotted per speaker is three minutes. And that's all I have to make sure to state prior to anything. So we will go ahead and ask Mr. Frederick -- I believe we can ask you to approach the Board first. Does he come here? MR. FREDERICK: Did you just say I have three minutes? MS. COSBY: Yes, sir. MR. FREDERICK: And have the people here had the special magistrate -- CHAIRMAN SOLIS: Can you speak into the microphone so that we can hear you, and state your name for the record, please. MR. FREDERICK: Have you had the report from the special magistrate? MS. COSBY: Actually, it appears that Value Adjustment Board admin printed a copy of your -- of the recommendation issued for your matter, so I can go ahead and hand that out to the Board now. COMMISSIONER SAUNDERS: And you can move that microphone there if it's more convenient for you to stand in another location there. MR. FREDERICK: No, this is fine. CHAIRMAN SOLIS: And, also, please state your name for the record. MR. FREDERICK: Roger Allen Frederick. CHAIRMAN SOLIS: Okay. Thank you. MS. COSBY: Just a moment, Mr. Frederick, and then I'll go Page 8 06/29/2020 Item 9A February 10, 2020 ahead and start the clock. MR. FREDERICK: All right. I have written out something that I can't read in three minutes. I have copies of it here. I don't know where to start. But, anyway, the magistrate did recommend not -- I take my appeal. My contention is that I have not abandoned my house at 742 Nautilus Court in Marco Island. I live with my significant other, Kay Ginn, who has Parkinson's disease and can't live alone. I've been living there since the middle of 2017. I go to my house in Marco Island at least twice a week to do things, but -- and we are planning both to move there. She's selling her house. It's up for sale. And we're going to both live down there as soon as it sells. Another important thing is I feel that I have not abandoned the house, and the denial is based on the technicalities, some of which are pretty serious. I did have my mail forwarded. Had I not done that, I wouldn't have had any problems. And in 2018, I got the -- from the Board that -- questionnaire, which I filled out, and I found out later that they had continued my exemption for that year. And then for 2019 I also got the questionnaire, filled it out the same way. And I found out when the proposed tax notice came out in August that I had been -- I lost my exemption. Do you have a question? COMMISSIONER SAUNDERS: Yeah. When you are finished I do have a couple questions. MR. FREDERICK: And that occurred because my 10-year driver's license came up for renewal on my birthday in 2018, and I gave them her address. That resulted in everything else, which I didn't know, being changed. I've since changed it back. I got a new driver's license, which brought the other things back. MS. COSBY: I will advise that is your three minutes, sir. Page 9 06/29/2020 Item 9A February 10, 2020 MR. FREDERICK: Pardon? MS. COSBY: I will advise that that is your three minutes, sir. COMMISSIONER SAUNDERS: Mr. Chairman, I've got a couple questions. CHAIRMAN SOLIS: Sure. COMMISSIONER SAUNDERS: In terms of the house that you were not staying in, the one that's the subject of this, did you rent that out at all? Was it -- MR. FREDERICK: No. It's never been for rent. I've lived there -- COMMISSIONER SAUNDERS: You never placed an Air and BB, or Air and B, Air in B? MS. COSBY: Airbnb. COMMISSIONER SAUNDERS: Airbnb, okay, whatever that rental -- MR. FREDERICK: No. It's never been for rent, for sale. I brought the property in 1984; built on it in 1990. COMMISSIONER SAUNDERS: You still have electric service there? MR. FREDERICK: Moved there in '92. COMMISSIONER SAUNDERS: You had electric service there, and nobody else was staying at the house? MR. FREDERICK: Yes. All the utilities were still on. And I go there frequently. We stay there sometimes. My family comes to visit, and we all go down there. COMMISSIONER SAUNDERS: So this is a question for the attorney. MS. COSBY: Yes. COMMISSIONER SAUNDERS: If you own a piece of property that's homesteaded, the mere fact that you're not staying there all the time, does that -- what's the law as it relates to that? Page 10 06/29/2020 Item 9A February 10, 2020 MS. COSBY: That alone wouldn't -- I hear what you're saying, and I don't believe that that alone would do it, but the gentleman changed his driver's license address to his significant other's address and was filing taxes from the address that -- of the significant other and not his homestead. So that's what teetered this on the other side was that -- COMMISSIONER SAUNDERS: He was using that other address for -- MS. COSBY: For his driver's license. COMMISSIONER SAUNDERS: But the tax returns and everything were -- used that address? MS. COSBY: No. His -- from what it looks like to me, petitioner testified he only slept there when the home was being used by his children for vacation, and the magistrate held the occasional use of the subject property for purposes of sharing vacation time with petitioner's grandchildren and children fails to qualify as residing on the property. That, coupled with the designation of Ginn's property -- Ginn would be his significant other -- as his primary residence for his driver's license, voter's registration, and motor vehicle registration, outweighed any evidence that the subject property constitutes -- COMMISSIONER SAUNDERS: Does voter registration -- MS. COSBY: Yes, sir, that's what it appears to me. I didn't do any research on this because we don't do that on every property. We rely on our magistrates to receive the evidence and make a determination. And I did not know that Mr. Frederick was going to be here today. Had I, I would have definitely looked into it more and had all the information and had seen the evidence. But I'm going to rely on what the magistrate stated here. And so what the magistrate states is his driver's license, voter's registration, and motor vehicle registration all had his significant other's address -- Page 11 06/29/2020 Item 9A February 10, 2020 were changed from his homestead address to the significant other's address, and those things establish residency. And so that's what tipped the scales on this matter, it appears. COMMISSIONER SAUNDERS: Thank you. MR. FREDERICK: May I make a comment on that? CHAIRMAN SOLIS: Sure. MR. FREDERICK: After the hearing, I went to the auto -- license thing, changed my thing back to my name, and instantly voter registration and -- what was the other thing -- oh, auto registration were back to my home. I mean, it happens that fast. COMMISSIONER SAUNDERS: Let me ask you a question because, obviously, I think we're all going to be somewhat sympathetic with what you're -- what happened here. Why did you make the changes on your driver's license, voter registration? MR. FREDERICK: It asked for my address. Well, that was my mailing address at the time that I got my new driver's license. COMMISSIONER SAUNDERS: So you considered that to be your address. I mean, that's kind of the -- MR. FREDERICK: It was my mail address at the time. COMMISSIONER SAUNDERS: All right. Well, I've got a Post Office Box for a mailing address, but I wouldn't put that on my driver's license. So, I mean, I understand what you're saying. MR. FREDERICK: I'm sorry. I didn't even know my address was on my driver's license. But they asked for my address. I gave them my mailing address. So I admit that's a blunder I had. MS. COSBY: Mr. Frederick, if I can offer you just a little bit of helpful information -- and this is something that even as a Value Adjustment Board attorney, I do regularly. If I have any questions on an action of mine potentially changing the way that a property is valued or looked at or assessed by the Property Appraiser's Office, I always call them and ask them. Always. And it's not just for my Page 12 06/29/2020 Item 9A February 10, 2020 own things, but for my clients as well. Like, if I'm transferring a deed into a trust, I will always contact them and make sure that I don't do anything to negatively impact a property. So that's always, from now on forward, before you decide to change any mailing addresses, anything, it's a good idea to contact the Property Appraiser's Office because they have a wealth of information and can definitely guide you in the right direction. MR. FREDERICK: Yeah, thank you. COMMISSIONER SAUNDERS: Let me ask the attorney another question, Mr. Chairman. MS. COSBY: Sure. COMMISSIONER SAUNDERS: Is there anything this Board could do -- so if we are sympathetic with this issue, is there anything we can legally do anyway? MS. COSBY: You could overturn this, but you would have to hear it again, and you'd have to give the Property Appraiser an opportunity to present evidence again. I mean, that would be what happens. CHAIRMAN SOLIS: This is -- the procedural question I was going to have was, I mean, this has come to us on public comment. MS. COSBY: Correct. CHAIRMAN SOLIS: And we're not going to make a decision on this right now. This is part of the recommendations from the special magistrate that's in -- MS. COSBY: Item 6. CHAIRMAN SOLIS: -- No. 6, right? MS. COSBY: Yes, sir. CHAIRMAN SOLIS: Okay. So we should -- if we're going to do something about it, we do it then. MS. COSBY: You would have to pull it, and then you'd have to Page 13 06/29/2020 Item 9A February 10, 2020 agree to hear it as a board. I mean, you'd have to, and you'd have to give the Property Appraiser's Office -- CHAIRMAN SOLIS: And we'd have to hear that today? MS. COSBY: No, I don't know about today, but it would definitely stall closing the Value Adjustment Board, and it would stall certifying the roll. It would definitely tie things up exponentially. SCHOOL BOARD MEMBER CARTER: Mr. Chairman, if I may. CHAIRMAN SOLIS: Yeah. SCHOOL BOARD MEMBER CARTER: I have a concern on it. I mean, as you said, Commissioner Saunders, we're very sympathetic to Mr. Frederick, but are we going to open up Pandora's box if we start looking at this in that avenue? I mean, that's my concern. MS. COSBY: We call it in the industry a second bite at the apple, because what's happened is you have paid a magistrate who has -- who is a professional. In this case she's an attorney who knows the laws. And she did apply them correctly, I will advise that. We've paid her to hear the hearing, hear the petition, hear the evidence of both parties, and then render a recommendation. And then I've reviewed it, and now it's here today. And I can assure you that I reviewed it and that it's compliant. I review all of them. And I don't find that she has done anything outside the law. So my sense would be I don't believe that the Board would find differently than the magistrate, but, I mean, we'd have to do something unorthodox, and Mr. Carter's correct, we're now opening up, you know, a very slippery slope. Are we now, then, going to say to every petitioner, well, it's okay that you go to a hearing. If you don't like it, then come to us, and then we'll rehear it. I mean, what's the point of the hearing? And the VAB may accept special Page 14 06/29/2020 Item 9A February 10, 2020 magistrate's -- I mean, recommendations issued by special magistrate without any further consideration. COMMISSIONER SAUNDERS: This may be a really stupid question. It won't be my first; it won't be my last. MS. COSBY: No such things. COMMISSIONER SAUNDERS: But, obviously, this affects his valuation for tax purposes. MS. COSBY: Yes, sir. COMMISSIONER SAUNDERS: It's going to go up significantly for this current tax year. MR. FREDERICK: Pardon me? COMMISSIONER SAUNDERS: I'm going to forget what I was going to ask, and you don't want me to do that. I almost forgot. So his valuation's going to go up significantly. MS. COSBY: Right. COMMISSIONER SAUNDERS: Based on what you've said, there's nothing we can do about that this year because everything's kind of set in stone here unless we really disrupt things. When he comes back next year, can we have his valuation reduced back to what it would have been if he kept the homestead exemption? MS. COSBY: My understanding of that is no, because once they lose that homestead exemption, it gets reassessed for the year that you start at. So if he lost his homestead exemption for 2019, now his property will be assessed at the market value of 2019. COMMISSIONER SAUNDERS: Could we make a determination -- and this is something for you to look at. Not now. But the question is, can we make a determination that that was done in error in 2018/2019, and we are going to correct that in 2020/2021? MS. COSBY: Unfortunately, no. Because mistaken law or mistaken process is not -- it's not an excuse. CHAIRMAN SOLIS: The valuation is a function of the Page 15 06/29/2020 Item 9A February 10, 2020 Property Appraiser's Office. MS. COSBY: Property Appraiser. It is. It is. We cannot -- can't direct. CHAIRMAN SOLIS: But he won't -- he won't lose his Save Our Homes. MS. YBACETA: If I can make a comment, I may be able to help you with that. MS. COSBY: Hold on one second. CHAIRMAN SOLIS: Oh, no. He does lose -- MR. FREDERICK: Please let me speak. CHAIRMAN SOLIS: He's lost it all, yeah. MR. FREDERICK: No, I didn't. I lost it for this past year, the taxes I paid. CHAIRMAN SOLIS: Right, but then -- MR. FREDERICK: They let me -- CHAIRMAN SOLIS: You're going to get it back, but you'll be at the market rate today. MR. FREDERICK: No. MS. COSBY: Right? That's correct. COMMISSIONER SAUNDERS: So you understand what my question is. MS. YBACETA: Yes. COMMISSIONER SAUNDERS: Can we -- MS. COSBY: Can you state your name for the record. MS. YBACETA: Annabel Ybaceta, Director of Exemptions for the Property Appraiser's Office. Yes, he would lose his homestead and his Save Our Homes for 2019, which he has on the 2019 bill that went out in November of '19. He has since filed for 2020 homestead exemption for this current tax year, 2020, with portability to bring his savings that he had from 2018 forward to that Save Our Homes cap that he had from '18 Page 16 06/29/2020 Item 9A February 10, 2020 forward to 2020, to 2020. MS. COSBY: Okay. So you ported it back into the homestead? MS. YBACETA: Correct. COMMISSIONER SAUNDERS: All right. So he'll have, going forward, the original value that he had before he lost it? MS. YBACETA: I can't say that. We don't know 2020 values yet. When you port, you can port -- if you're going up in value, you take all of your Save Our Homes up to 500,000. If you're going down in value, then you take basically a percentage of change. There's a formula the Department of Revenue issues for us -- for a guideline. COMMISSIONER SAUNDERS: That's kind of what I was trying to get at. It looks like that may have happened. MS. COSBY: It's very fair. He may -- his -- his start point's going to certainly be higher, but -- so he lost everything for 2019, but then 2020 he comes back and sort of sets things, not the same place, but fairly, at least, which I find that incredibly fair. MS. YBACETA: Correct. CHAIRMAN SOLIS: The Save Our Homes -- okay. MS. YBACETA: He'll be able to port it. I don't -- I didn't know he was going to be present as well, so I didn't bring values of what he had. But we would compare his 2018, the last time he had homestead, to 2020 values, which we won't know until August when the proposed notice goes out. So we would compare it. If he went up in value, he would take all his Save our Homes up to 500,000. If he went down in value from ' 18 to 2020, then you would basically take that percentage of change in that Save Our Homes with him. So he'll get not only the homestead but Save Our Homes savings with him. CHAIRMAN SOLIS: Do you understand that that you're -- MR. FREDERICK: Yes. That's what I was going to say when you were talking. I wanted to say that. I didn't know that you were Page 17 06/29/2020 Item 9A February 10, 2020 going to say that. I was going to say that. CHAIRMAN SOLIS: Yeah. So it's not like you're going to start -- MR. FREDERICK: I'm moving from my abandoned home in Marco Island at 742 -- MS. YBACETA: Nautilus. MS. COSBY: Nautilus. MR. FREDERICK: -- to the Nautilus Court. I'm moving to my new home at 742 Nautilus Court. CHAIRMAN SOLIS: Okay. MR. FREDERICK: So what I'm appealing is what I lost in -- MS. COSBY: 2019. MR. FREDERICK: And my taxes more than doubled -- CHAIRMAN SOLIS: It sounds like you're going to get some of that back. MR. FREDERICK: -- for last year. That was what my appeal was. CHAIRMAN SOLIS: Okay. Thank you. Again, this is on public comment, so we're not going to make a decision right now on your request. It's in a following agenda item. So you might just want to stick around. MR. FREDERICK: I have copies of what I was going to say. CanI -- CHAIRMAN SOLIS: Sure. COMMISSIONER SAUNDERS: I think we may already have copies of that. Is that -- MR. FREDERICK: No. I just -- CHAIRMAN SOLIS: No, this is the magistrate's finding of facts. BUSINESS MEMBER KEZESKE: Mr. Chairman, if I might. I guess I'm -- it might be the sympathy that I feel here, but I'm also Page 18 06/29/2020 Item 9A February 10, 2020 thinking about this practically. You know, he's doing an act of really selflessness taking care of his significant other, and, I mean, post office forwarding, I believe, is only good for up to six months or so. So at some point he would have had to make an adjustment. And I understand he could go get the mail and everything else. I understand the intent can't always come into play, but to some degree, it's weighing very heavily on my mind what his intent here was, and I don't think his intent was to change where he called home. I think it was to try to make things maybe a little more efficient for him, so... COMMISSIONER SAUNDERS: Yeah, and I agree. SCHOOL BOARD MEMBER CARTER: I agree. COMMISSIONER SAUNDERS: I think we all agree. The problem is, it doesn't appear that there's anything we can do about it, but he will be fixed going forward. But he's going to have a financial loss. MS. COSBY: Correct. And another thing that we're not thinking about here, that the petition also states that he did return to his home three -- two to three times a week to mow the lawn and do whatever. So, I mean, he could have left his mail there, because he would be retrieving his mail from the home as well. There's a lot to play in there. And, you know, if we're going to start considering facts, we're going to have to call the Property Appraiser up and hear what they have to say as well before we reconsider an entire matter. And I'm very sensitive to all of you are saying. I have a homestead. I would be devastated if I lost my exemptions and my portability differential. But, you know -- CHAIRMAN SOLIS: So, really, the only options we have at this point is to pull that from -- MS. COSBY: Number 6. Page 19 06/29/2020 Item 9A February 10, 2020 CHAIRMAN SOLIS: -- Item 6 -- MS. COSBY: Yes, sir. CHAIRMAN SOLIS: -- and schedule it for an evidentiary hearing and do the whole thing over again that was done before the magistrate. MS. COSBY: Absolutely, or to accept it as-is, as we've now discussed. CHAIRMAN SOLIS: Right. When we get to No. 6. MS. COSBY: Yes, sir. I have it in my notes. CHAIRMAN SOLIS: Okay. Was there another speaker? MS. COSBY: Yes, we had the Property Appraiser. MR. WOOLSEY: Yes, please. My name is J. Christopher Woolsey. I'm an Attorney with the firm of Wood and Stuart in Bunnell, Florida, and we represent the Property Appraiser, Abe Skinner. I would not be here for -- today in front of you on this matter but for the language at the end of the good-cause decision. We do not take issue with the decision. We do not challenge it. All we challenge is that language. And even that, I don't -- I'm just asking for a clarification on that because the Property Appraiser's Office has been accused of improper and unlawful behavior. And as I look at the statutes, as you can see, I've spelled all of my comments out today in that letter that's in your packet along with the exhibits behind it. BUSINESS MEMBER KEZESKE: Is this regarding the same property? MS. COSBY: No, no. This is Petition 708. But it would be in your packets. And I can tell you that it starts on Page -- his letter starts on Page 292 of the packet. CHAIRMAN SOLIS: 292. MS. COSBY: But, in essence, if I can explain -- MR. WOOLSEY: Sure. Page 20 06/29/2020 Item 9A February 10, 2020 MS. COSBY: My statement there was that I believe the Property Appraiser's Office is putting the cart before the horse. You have a letter -- your letter says, upon the insistence of the VAB attorney, and I want to clarify, I've never insisted anything to anybody in the Property Appraiser's Office ever. There's no conversation. There's no correspondence. There's nothing written where I've ever insisted that anybody in your office ever do anything. So maybe it was a previous VAB attorney, but I have never insisted anything. But you're advising that upon my insistence you did some process. But the Value Adjustment Board petition itself, on exemptions, in order for it to be a complete exemption petition needs to include a denial notice. And the Property Appraiser's Office has dictated that they won't -- they won't issue a denial notice unless the Value Adjustment Board accepts a late-filed petition, but I can't do that when it's not complete, and it's not complete without the denial notice. So there's the issue. CHAIRMAN SOLIS: Okay. I think -- again, this is a public comment. So I think we're all maybe putting the cart before the horse. Sorry. MS. COSBY: Do you want me to restart this and let him just go? CHAIRMAN SOLIS: I mean -- well, I just want to understand. You kind of jumped to your conclusion, and I think you need to clarify a little just for the record and for people that may be watching. What is the issue and what is it that you want? I mean, this is your opportunity just to make a comment. MR. WOOLSEY: If I could complete my comments, I think it would be a little more clear what I was asking for. And I do ask for clarification in here, and -- CHAIRMAN SOLIS: Of what? Page 21 06/29/2020 Item 9A February 10, 2020 MR. WOOLSEY: Clarification of what statute or rule of the Department of Revenue, as specified in the Florida Administrative Code, that the Property Appraiser's Office has violated to make their conduct unlawful. CHAIRMAN SOLIS: On what? MR. WOOLSEY: On whether or not the timing for accepting a late-file petition from someone -- or someone -- or an application for homestead. And the statutes are very clear about the deadlines for filing applications. Property Appraiser's Office follows the statutes. They follow the Florida Administrative Code. In this case they've been accused of acting unlawfully, and I'd like to know how. I'd like to know what statute or rule of the Florida Administrative Code they violated. That's all. CHAIRMAN SOLIS: Okay. MR. WOOLSEY: And if not, if I can't get clarification on that, I think those comments should be stricken from the record. CHAIRMAN SOLIS: Okay. Again, this is public comment. It's my understanding on a public comment we don't take actions. I think, procedurally, if the Property Appraiser's Office wants us to take an action, it has to be on the agenda for a hearing or something. MS. YBACETA: Well, this letter was sent in October, so there was notice to be able to be on the agenda or discussed at a certain point. CHAIRMAN SOLIS: Okay. I think it's -- what's the pleasure of the Board? Do we want to have a -- essentially have a hearing on this issue and have it spelled out better? COMMISSIONER SAUNDERS: Mr. Chair? CHAIRMAN SOLIS: Yeah. COMMISSIONER SAUNDERS: I can understand the Property Appraiser being somewhat concerned about the language, and I Page 22 06/29/2020 Item 9A February 10, 2020 understand the request that it be stricken. The issue, I guess, is the language "this is wholly improper and unlawful behavior." I'm not sure whether we'd want that in the record anyway, so I guess the -- MS. COSBY: You know what, it's not something that is -- it's not of grave effect. This is -- I believe somebody's feelings got hurt is really where that's at, and I don't have a problem striking it. COMMISSIONER SAUNDERS: Now, if we strike that sentence, are we okay with the rest of it? MS. COSBY: The good-cause review stands, but the statement needed to be made, and the clarity needs to be had by the Property Appraiser's Office that it is not the Value Adjustment Board's responsibility to accept a lacking petition because the Property Appraiser doesn't want to issue a denial notice until we accept a VAB petition. It's a cart-before-the-horse issue. I'm not talking about the denial process. I'm sure they follow the law. That's not the issue. The issue is that they can accept late-filed denials if they want, and instead, they're putting it on the Board to accept the petition first lacking that supplement of a denial letter before they will issue a denial letter, and you can't do that. CHAIRMAN SOLIS: So maybe the issue is, is that the wording was a little -- MS. COSBY: It was strong. CHAIRMAN SOLIS: -- a little stronger than it needed to be. Maybe it -- we have a disagreement over some technical procedural issues; how's that? COMMISSIONER SAUNDERS: So if I make a motion -- this is a question to both of you. If I make a motion to strike from the language -- and it's a public record, so when we say strike from the language, it's -- you know, it's going to always be there. But the official document will have -- we'll delete "this is wholly improper and unlawful behavior." If we delete that, I'm assuming that we're all Page 23 06/29/2020 Item 9A February 10, 2020 good? MR. WOOLSEY: Yes, sir. For this case, we certainly are. But we still have the issue going forward next year of whether or not the Property Appraiser is going to accept applications for exemption after the late-file deadline has passed. COMMISSIONER SAUNDERS: I think we can let you guys figure that out next year. Is that -- MS. COSBY: Absolutely. MR. WOOSLEY: Thank you, sir. CHAIRMAN SOLIS: Yeah. Maybe there's an AG opinion that somebody needs to ask for or something. MS. COSBY: And that was my response. You-all have an amended -- you have an amended 3C that had my email response to VAB admin for them to discuss. And I said, maybe we need to bring the Department of Revenue in on this and have a discussion on it. But it was decided between VAB admin and my office that forwarding this on is just going to create more fights, and nobody wants a fight. I didn't want a fight. It was more of -- my statement in there was I just wanted to make it clear that they can't put the onus on us before they do their -- we operate independently. COMMISSIONER SAUNDERS: Mr. Chairman, with your permission here, I'm going to make a motion that we strike from the language as requested by the Property Appraiser, strike the language "this is wholly improper and unlawful behavior," and that going forward, whatever the final resolution is, you'll work that out in the interim here. MS. COSBY: Yes, sir. COMMISSIONER SAUNDERS: It's not something that we need your advice on. MS. COSBY: Sure. COMMISSIONER SAUNDERS: So I'll make that motion. Page 24 06/29/2020 Item 9A February 10, 2020 CHAIRMAN SOLIS: There's a motion. Is there a second? SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SOLIS: There's a motion and second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's carried. MS. COSBY: And just to advise the Board, when I get back to my office, I will provide a revised good-cause review for this petition to admin for them to upload into the Axia system, minus that sentence, and I won't bill for that time. CHAIRMAN SOLIS: Is that acceptable? MR. WOOLSEY: Perfectly. Thank you. COMMISSIONER SAUNDERS: You know, I don't see why you would not bill for your time. MS. COSBY: Oh, because it's something that -- you know, it's created some havoc. We've had discussion. It's been determined that my language was a little strong. COMMISSIONER SAUNDERS: That's very fair of you. I'm just saying -- MS. COSBY: It's going to take me a very short time but, I mean, that's -- it's fair. It's not a big deal. CHAIRMAN SOLIS: Okay. Moving on then. We are on to -- any other public comments? (No response.) CHAIRMAN SOLIS: Thank you. Page 25 06/29/2020 Item 9:A February 10, 2020 MR. FREDERICK: I'd like to thank the county for getting to -- fixing the Collier Boulevard on the second half. I've worn out a set of shocks driving back and forth there. CHAIRMAN SOLIS: Thank you. MS. COSBY: Thank you, Mr. Frederick. All right. Moving to No. 5, VAB members, VAB staff comment. Does administration have anything? (No response.) MS. COSBY: I have nothing. Does the Board have anything they want to comment on? (No response.) MS. COSBY: All right. Moving on to No. 6, adoption of special magistrate's recommendations for 2019 Value Adjustment Board. There were 205 petitions that went to hearing. Included in this Item 6 is a spreadsheet that shows that I have reviewed every single one of these; that I find them consistent or compliant. It does show that on certain matters I have kicked it back to the magistrate to make a correction or two. All of that is in those -- in that spreadsheet, but everything is consistent and compliant. And I will -- just want to open the floor at this point for discussion of whether you want to pull 307, which was Mr. Frederick's petition, 2019-307, or do you want to include it in the packet? COMMISSIONER SAUNDERS: I would move to approve the packet as presented to us without making that change. SCHOOL BOARD MEMBER CARTER: I'd second that. I agree. CHAIRMAN SOLIS: Any other comments? (No response.) CHAIRMAN SOLIS: Discussion? (No response.) Page 26 06/29/2020 Item 9A February 10, 2020 CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: The recommendations are approved. MS. COSBY: We go to Number 7. We have the adoption and the certification of the Value Adjustment Board for tangible personal property, which is the DR-488 form. Just as a notice to the Board, there's been no change to valuation in a tangible realm this year. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: There's a motion and a second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Opposed? (No response.) CHAIRMAN SOLIS: Certification is adopted. MS. COSBY: Number 8, adoption of certification of Value Page 27 06/29/2020 Item 9A February 10, 2020 Adjustment for real property, which is the DR-488 RP form. We also need a motion. And this does show the change in value that's been made to real property during this VAB session. And we will need a motion. HOMESTEAD MEMBER EARNEY: I make a motion to accept. SCHOOL BOARD MEMBER CARTER: I second. CHAIRMAN SOLIS: There's a motion and second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's adopted as well. MS. COSBY: Moving to No. 9, adoption of tax impact to the Value Adjustment Board, which is Form DR-529, and this is the impact of the entire county property tax roll, the valuations during the 2019 Value Adjustment Board session, and this will be published in the paper. CHAIRMAN SOLIS: Okay. Is there a motion to approve? SCHOOL BOARD MEMBER CARTER: I motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: Motion and second. Any other discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, say aye. Page 28 06/29/2020 Item 9A February 10, 2020 HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's adopted as well. MS. COSBY: Discussion and motion to permit myself as VAB counsel to review the Value Adjustment Board website to ensure compliance and consistency. I will advise that I have done that and communicated updates to admin that need to be either added or changed. They're minor, but they have those. But I need permission to continue to just make sure to ensure that throughout. COMMISSIONER SAUNDERS: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SOLIS: Motion and second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: Number 11, discussion, motion for staff direction on the renewal of the professional services contracts. So it will be myself and also Value Adjustment Board magistrates. Each of us, myself and the four magistrates, had a three-year contract with a Page 29 06/29/2020 Item 9A February 10, 2020 two-year option to renew, and each of the magistrates has requested to return, and as have I. No changes. The contracts will stay as-is. No billing changes. Nothing's different. Just a renewal of the existing contracts. Does anybody have any questions? CHAIRMAN SOLIS: It's an extension, a rollover for another three years? MS. COSBY: Two. CHAIRMAN SOLIS: Two years. MS. COSBY: Yes, sir. HOMESTEAD MEMBER EARNEY: So this is the end of the three years? MS. COSBY: We are at the end of three years, yes, ma'am. COMMISSIONER SAUNDERS: In the packet we have four contracts. One motion will be sufficient, I'm assuming. MS. COSBY: We've four or five? BUSINESS MEMBER KEZESKE: I have five. COMMISSIONER SAUNDERS: We may have five. MS. COSBY: We should have five. We should have myself and four magistrates. COMMISSIONER SAUNDERS: And so one motion is sufficient? MS. COSBY: Yes, absolutely. COMMISSIONER SAUNDERS: I'll move to approve all of the agreements. SCHOOL BOARD MEMBER CARTER: Second. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye? Page 30 06/29/2020 Item 9A February 10, 2020 HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved unanimously. MS. COSBY: Wonderful. Number 12, and the final item on this agenda, is set the 2020 Value Adjustment Board organizational meeting date. And we have two options. The room has been reserved for both. We're looking at either Monday, July 27th, at 2:00 p.m., or Friday, July 31st at 9:00 a.m. CHAIRMAN SOLIS: Since the 31st is my birthday and it falls on a Friday, I'm going to make a motion that we adopt the July 27th. MS. COSBY: Thank you. Me, too. COMMISSIONER SAUNDERS: Let me ask a question, if I could, Mr. Chairman, in reference to that schedule. We have a County Commission meeting the second Tuesday in July. CHAIRMAN SOLIS: No, we don't. COMMISSIONER SAUNDERS: I mean, I'm sorry, the first Tuesday in July. CHAIRMAN SOLIS: The first Tuesday, right. COMMISSIONER SAUNDERS: Can we move -- and this is a question for our board members, too. Can we move the VAB meeting closer to that earlier date in July? Because I think there's some of us that will depart for a couple weeks after that. So the county commission meeting is on July 14th. SCHOOL BOARD MEMBER CARTER: How about the 13th? MS. COSBY: Okay, great. I'm getting communication from Page 31 06/29/2020 Item 9A February 10, 2020 administration that the concern is the school board member. So, Mr. Carter, just because school is out and the school board recesses, so we're -- we did this late in July specifically just because -- quorum is -- one commissioner, the school board member, and one of our citizen members is quorum. So I'm guessing that's the deal. But we would need to check availability of the room before we set it any earlier, and we ask Mr. Carter if he -- SCHOOL BOARD MEMBER CARTER: It's fine with me to do it earlier. That's okay. But, yeah, we're in recess for pretty much the month of July, but that doesn't matter. COMMISSIONER SAUNDERS: So that date would not make that much difference in terms of your schedule? SCHOOL BOARD MEMBER CARTER: It wouldn't matter. COMMISSIONER SAUNDERS: Anybody else? MS. COSBY: You said the second week in July is what you're looking for? (Simultaneous crosstalk.) BUSINESS MEMBER KEZESKE: -- so it's tough for us regardless. MS. COSBY: You're looking at the second week in July. COMMISSIONER SAUNDERS: Yeah. MS. COSBY: I will advise that I am going to be in Italy on a school field trip through July 11 th. So we can try for July 13th, but I'm probably going to be a hot jet-lagged mess. HOMESTEAD MEMBER EARNEY: And I leave on the 13th. MS. COSBY: Okay. So Ms. Earney's not available. And, Mr. Kezeske, what was your concern? BUSINESS MEMBER KEZESKE: We're generally gone for the month. MS. COSBY: Month of July. So is July 27th good for you? BUSINESS MEMBER KEZESKE: The 31st would work Page 32 06/29/2020 Item 9A February 10, 2020 better, but I'm not going to put -- it's Commissioner Solis's birthday on a Friday here. I'm not going to be that one. COMMISSIONER SAUNDERS: That's true. CHAIRMAN SOLIS: Well, it seems like we were a little late to the party to go on vacation. COMMISSIONER SAUNDERS: We may have a quorum. SCHOOL BOARD MEMBER CARTER: August? CHAIRMAN SOLIS: August, I think, is worse. MS. COSBY: August is definitely worse. CHAIRMAN SOLIS: I'll be gone in August, so... COMMISSIONER SAUNDERS: When do you leave for your trip to Italy? MS. COSBY: I leave July 4th, and I come back July 11th. CHAIRMAN SOLIS: Is it -- are we able to have members attend telephonically? MS. COSBY: No, no. We have to have everybody present. CHAIRMAN SOLIS: Really? MS. COSBY: Yeah. It's not -- I know the commission you can; not VAB. I haven't ever seen it. COMMISSIONER SAUNDERS: Well, you have to have a quorum in the room, and other members can participate, I would assume, by phone, as long as you have a quorum in the room. HOMESTEAD MEMBER EARNEY: And mine wouldn't matter if Jill Rosenfeld could make it; she's the other citizen member. CHAIRMAN SOLIS: Yeah. I don't know if we -- what about alternate county commissioners for -- COMMISSIONER SAUNDERS: That's a good -- SCHOOL BOARD MEMBER CARTER: Because I know I have an alternate. CHAIRMAN SOLIS: -- for attendance. MS. COSBY: If your chair appoints somebody in their stead, in Page 33 06/29/2020 Item 9A February 10, 2020 your stead, yes. COMMISSIONER SAUNDERS: I think we can get the chair to do that. MS. COSBY: The chair of the commission. COMMISSIONER SAUNDERS: Actually, I stood in for Commissioner McDaniel a couple times, so -- when he was chair. CHAIRMAN SOLIS: Right. MS. COSBY: I will tell you last year we had the same conversation, and we wound up keeping it at what we originally -- we just couldn't get anybody together to get it for August. That was the request was to push it to August, and we wound up just doing it. COMMISSIONER SAUNDERS: July 27th. CHAIRMAN SOLIS: Okay. There's a motion for July 27th. Is there a second? BUSINESS MEMBER KEZESKE: I'll second the motion. Could I request that we do find out that if there's a quorum in the room, if we could telephone in? Because I certainly would like to be available and part of the meeting even if I can't vote on anything -- MS. COSBY: Yeah, you won't be voting. BUSINESS MEMBER KEZESKE: -- but just to at least participate. It's just difficult to -- COMMISSIONER SAUNDERS: Unless there's some special rule with Value Adjustment Board, typically public meetings, as long as there's a quorum in the room, other members can participate by telephone. As long as the Board -- we have a quorum. MS. COSBY: I will ask. I seem to remember seeing it somewhere at some time and that it was different than BOCC, but I will look into it. BUSINESS MEMBER KEZESKE: Because I know for productivity, I call in for that meeting, and that's a county advisory board. Page 34 06/29/2020 Item 9A February 10, 2020 CHAIRMAN SOLIS: We can -- and in order to have a quorum, I'm sure we can work something out with our chairman to have somebody present. Okay. So I appreciate everyone's indulgence on not scheduling it for the 31st. There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: So it's set for July 27th. MS. COSBY: 2:00 p.m. CHAIRMAN SOLIS: At 2:00 p.m. HOMESTEAD MEMBER EARNEY: 2:00 p.m. CHAIRMAN SOLIS: That's what it says, 2:00 p.m. MS. COSBY: Is there a reason why we didn't have it at 9:00? CHAIRMAN SOLIS: Is there an MPO meeting? MS. COSBY: Would the Board prefer an earlier meeting? We can certainly try for it. CHAIRMAN SOLIS: Oh, wait a minute. It's probably a TDC meeting. MS. MORGAN: Probably. CHAIRMAN SOLIS: It's probably a TDC meeting. MS. MORGAN: Probably. TDC has a meeting. SCHOOL BOARD MEMBER CARTER: 2:00 o'clock then? MS. COSBY: We'll leave it at 2:00. But if the room is available and there isn't a TDC meeting, would the Board prefer an earlier meeting on this day? HOMESTEAD MEMBER EARNEY: Yes. Page 35 06/29/2020 Item 9A February 10, 2020 MS. COSBY: Okay. So then we'll look into it at least. I'll make it as my No. 3 on my to do. Okay. Is there any other questions, concerns, statements from the Board? (No response.) CHAIRMAN SOLIS: Anything else? (No response.) CHAIRMAN SOLIS: Okay. MS. COSBY: You can adjourn. CHAIRMAN SOLIS: We are adjourned. Page 36 06/29/2020 Item 9A February 10, 2020 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:53 a.m. VALUE ADJUSTMENT BOARD CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK These minutes accepted by the Board on , as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI LEWIS, FPR, NOTARY PUBLIC/COURT REPORTER. Page 37 Item // 10 06/29/2020 Item 10 EXECUTIVE SUMMARY Presentation and update regarding the Department of Revenue's required 2020 Value Adjustment Board (VAB) Training (for informational purposes only). OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to the Department of Revenue's (DOR) required training for the special magistrates. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) ... "The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2)." The Florida Department of Revenue, Property Tax Oversight Division will soon update the required training for the special magistrates on their website located at the following web address: https://floridarevenue.com/property/Pages/VAB Training.aspx. Each appointed special magistrate is required to participate in the training that is provided by the Florida Department of Revenue in order to conduct hearings for the current year. Upon completion,the special magistrate is required to provide their certification of training to the VAB. RECOMMENDATION: For informational purposes. Attachments • Florida Statute 194.035 (3) 1 Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.035 Special magistrates; property evaluators.— (1) 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. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). 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 special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s.4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128. Copyright 0 1995-2020 The Florida Legislature • Privacy Statement • Contact Us Item 1/ 1 1 A 06/29/2020 Item I IA(Revised) EXECUTIVE SUMMARY General information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights OBJECTIVE: To provide the VAB members and the members of the public information on Florida's Property Tax System. CONSIDERATIONS: Per Florida Statute (F.S.) Chapter 194.013(1)(i); general information is being provided regarding the property tax system, the roles within the process, opportunities and rights of the taxpayers' participation in the process. For reference: HB 371 /CS-SB 148 "Limitations on Homestead Assessments"—Enrolled HB 7/SB 1340 "Legal Notices"—Died in Judiciary HB 879 /SB 1074 "Surviving Spouse Ad Valorem Tax Reduction"—Enrolled SB 296 "Property Assessment Administration"—Died in Community Affairs RECOMMENDATION: For informational purposes. Attachments • Collier County VAB —General Information on Florida's Property Tax System • Florida Statutes, Chapter 194 • In Florida: If you Disagree with the Value of Your Property • Property Taxpayer's Bill of Rights • Property Tax Oversight VAB Calendar(per F.S. reference) • 2020 Legislative Update: HB 371 Enrolled (CS-SB 148 - refer to HB 371) • 2020 Legislative Update: HB 879 Enrolled (SB 1074 - refer to HB 879) • PTO Bulletin 20-03 "VAB Filing Fee: Exemption for Deployed Servicemembers" • PTO Bulletin 20-04 "Exemption for Affordable Housing Property" • PTO Bulletin 20-05 "Appraisal by Special Magistrate May Not be Submitted as Evidence" • PTO Bulletin 20-06 "Property Damaged/Destroyed by Hurricane Michael" 1 Page 1 of 3 COLLIER COUNTY VALUE ADJUSTMENT BOARD GENERAL INFORMATION FLORIDA'S PROPERTY TAX SYSTEM RESPECTIVE ROLES WITHIN THIS SYSTEM, TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM, AND PROPERTY TAXPAYER RIGHTS The following items include general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights: 1) The following illustrates Florida’s Property Tax System, which provides a general idea of the respective roles within Florida’s Property Tax System: a. Property Tax Base i. Property Appraisers - Florida’s Constitution requires property appraisers to establish the property tax base for their county annually. In doing so, property appraisers determine the just, or market, value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions, classifications and assessment limitations to determine each property’s taxable value, or relative tax burden. The property appraiser does not determine the property tax rate or the amount of property taxes levied. ii. Department of Revenue - The Department reviews the property tax rolls of each county in July and August of every year. These reviews are conducted to ensure the tax base established by the property appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and approves each property appraiser’s annual budget. b. Property Tax Rates i. Locally Elected Officials - Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, usually in August and September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. ii. Department of Revenue - The Department ensures that local government millage rates do not exceed state-mandated caps. In addition, the Department confirms that local governments properly and timely send notices and advertise public hearings to adopt millage rates and annual budgets. c. Annual Truth-in-Millage (TRIM) Notice i. Property Appraisers and Locally Elected Officials - In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property’s value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes owed based on the proposed millage rates. The date, time, and location of each local government’s budget hearing are also provided on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. ii. Department of Revenue - The Department verifies that the information supplied to property owners is accurate and in compliance with Florida Truth-in-Millage requirements. d. Appeals Process i. Value Adjustment Boards - Each county has a five-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions. The value adjustment board is independent from the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates adopted by local governments. ii. Department of Revenue - The Department provides annual training to value adjustment boards. The Department also issues mandatory procedures and forms in order to promote fair, impartial, and uniform hearings for all taxpayers. e. Billing and Payment i. Tax Collectors - Following the adoption of millage rates by local governments, county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Discounts of up to four percent are given for early payment. ii. Department of Revenue - The Department provides training and certification to tax collectors and their staff in order to promote uniform and cost-effective tax collection practices. The Department also reviews and approves the annual budgets of most tax collectors. Page 2 of 3 f. Collections and Refunds i. Tax Collectors - If a property tax bill is not paid by the following March 31, the tax collector sells a tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. ii. Department of Revenue - The Department assists those who have questions about the local property tax process. The Department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. g. Funding of Public Education and Local Services - The tax collector distributes property taxes to the local governments and taxing authorities. Roughly, 50 percent of Florida’s public education funding and 30 percent of its local government revenues come from property taxes. 2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida Administrative Code Section 12D-9.001, and include: (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; (b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; (c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; (d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; (e) The right to authorize another person to file a board petition on the taxpayer’s property assessment; (f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; (g) The right to be sent prior notice of the date for the hearing of the taxpayer’s petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; (h) The right to reschedule a hearing a single time for good cause, as described in this chapter; (i) The right to be notified of the date of certification of the county’s tax rolls; (j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; (k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; (l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; (m) The right to have witnesses sworn and to cross-examine the witnesses; (n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; (o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; Page 3 of 3 (q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, (r) The right to limiting the property appraiser’s access to a taxpayer’s records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. 3) As a property owner: a. You have the right to appeal: i. The property appraiser's assessment of your property's value ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen. iii. A denial of your application for property classification such as agricultural or historic. iv. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has occurred. b. You may do any or all of the following: i. File a petition with your local value adjustment board (VAB). ii. File a lawsuit in circuit court. iii. Ask for an informal conference with your county property appraiser** to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may: 1. Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. 2. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. **Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. 4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not withdrawn or settled. 5) The VAB Clerk handles the administrative functions of the VAB. 6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and responsibilities. 7) The VAB is comprised of two county commissioners, one school board member, one citizen member appointed by the Board of County Commissioners who owns homestead property in Collier County, and one citizen member appointed by the school board who owns a business occupying commercial space located within the Collier County school district. 8) Other than filing a petition, a taxpayer also has the opportunity to participate in the system by: a. Appearing at a hearing or witnessing hearings (all are public). b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings). c. Participating in rule development and training development handled by the Department of Revenue. This information is provided for general informational purposes only and does not contain all information necessary to fully understand the VAB process. More information may be found online by choosing "Value Adjustment Board" under the “Clerk to the Board” menu option at the Collier County Clerk's website: www.collierclerk.com. i PETITIONS TO THE VALUE ADJUSTMENT BOARD The value adjustment board is an independent forum for property owners to appeal their property value or a denial of an exemption, classification, or tax deferral. FLORIDA Property Tax Oversight Value Adjustment Boards How to File Your Petition Each county has a value adjustment board (VAB). You must file the completed petition with the VAB The VAB has five members: two from the county's clerk by the deadlines in the table below and pay any board of commissioners, one from the county's filing fee. If you miss the filing deadline, please school board, and two citizens. contact the clerk about the late filing. If your petition is Many counties use special magistrates to conduct complete, the clerk will acknowledge receiving the hearings and recommend decisions to the VAB. The petition and send a copy of the petition to the property VAB makes all final decisions. Special magistrates appraiser. may review property valuation and denials of The petition form and all other VAB forms are exemptions, classifications, deferrals, and change of available on the Department's website: ownership or control determinations. http://floridarevenue.com/property/Pages/Forms.aspx. Before You File a Petition Petition forms are also available from the property appraiser or clerk in your county. Request an informal conference with your property Time Frames to File Your Petition appraiser and file an appeal to your VAB if you disagree with the: Assessment Appeal: Within 25 days after the • assessment of your property's value property appraiser mails your Notice of Proposed • denial of an exemption or classification Property Taxes (TRIM notice), usually in mid-August • denial of a tax deferral Exemption or Classification Appeal: Within 30 • portability decision days after the property appraiser mails the denial • determination of a change in ownership or notice. The property appraiser must mail all denial control or a qualifying improvement notices by July 1. • denial of tax abatements under section Tax Deferral Appeal: Within 30 days after the tax 197.318, Florida Statutes collector mails the denial notice Portability Appeal: Within 25 days after the You can request a conference, file an appeal, or do property appraiser mails your TRIM notice both at the same time. Most property appraisers have Change of Ownership or Control Appeal: Within websites where you can search for records on your 25 days after the property appraiser mails your TRIM property, or you can contact or visit their office. notice Denied Tax Abatements under s. 197.318, F.S.: In hearings before a VAB you may represent yourself, Within 30 days after the tax collector mails the denial seek assistance from a family member or friend, an notice attorney, licensed real estate appraiser or broker, certified public accountant or employee of the taxpayer Paying Your Taxes of an affiliated entity. (see s. 194.034, F.S.) If someone who is not a licensed professional Florida law requires the VAB to deny a petition in writing represents you, you must sign the petition or provide by April 20 if the taxpayer does not make a required paymentbefore written authorization or power of attorney for your f), F.S.) the taxes become delinquent.(see s. 194.014(1)( representative. For petitions on the value, including portability,the Florida law sets the deadlines for filing a petition. required payment must include: These deadlines do not change, even if you choose • All of the non-ad valorem assessments to discuss the issue with your appraiser. The VAB may charge up to$15 for filing a petition. • A partial payment of at least 75 percent of the ad valorem taxes VAB Hearing Deadlines • Less applicable discount under s. 197.162, F.S. Days Before the Hearing For petitions on the denial of an exemption or 25 VAB notifies taxpayer of hearing time classification or based on an argument that the property was not substantially complete on January 1,the 15 Taxpayer gives evidence to appraiser payment must include: *See exchange of evidence section. • All of the non-ad valorem assessments 7 Appraiser gives evidence to taxpayer PT-101,R.7/18 Page 1 of 2 • The amount of the tax that the taxpayer After the Hearing admits in good faith to owe • Less applicable discounts under s. 197.162, If a special magistrate heard your petition, the F.S. magistrate will provide a written recommendation to After You File Your Petition the clerk. The clerk will send copies to you and the property appraiser. You will receive a notice with the date, time, and All meetings of the VAB are open to the public. location of your hearing at least 25 days before your hearing date. You can reschedule your hearing once The clerk will notify you of the VAB's final decision. for good cause. (see s. 194.032(2), F.S.) If The decision notice will explain whether the VAB rescheduled, the clerk will send notice at least 15 made any changes. It will list the information that days before the rescheduled hearing. the VAB considered, as well as the legal basis for the decision. Exchange of Evidence The VAB must issue all final decisions within 20 At least 15 days before your hearing, you must give calendar days of the last day it was in session. the property appraiser a list and summary of You may file a lawsuit in circuit court if you do not evidence with copies of documentation that you will agree with the VAB's decision. present at the hearing. If you want the property appraiser to give you a list Property Tax Rates and summary of the evidence and copies of documentation that he or she will present at the Local Taxing Authorities hearing, you must ask in writing. The property Taxing authorities set property tax rates.They may include a appraiser must provide the information to you at least city,county,school board,or water management or other seven days before the hearing. If the property special district.They hold advertised public hearings and appraiser does not provide it, you can ask the clerk to invite the public to comment on the proposed tax rate. reschedule the hearing to a later date. You may still be able to present evidence, and the VAB or special magistrate may accept your evidence, Deferral of Tax Payments even if you did not provide it earlier.Also, if you can show good cause to the clerk for why you couldn't County Tax Collector provide the information within the 15-day timeframe but the property appraiser is unwilling to agree to a This office sends tax bills,collects payments,approves shorter time for review, the clerk can reschedule the deferrals,and sells tax certificates on properties with hearing to allow time for the evidence exchange. delinquent taxes.They answer questions about payment If the property appraiser asked you in writing for options and deferrals. specific evidence that you had but refused to provide, you cannot use the evidence during the hearing. Property Value or Exemptions The Department of Revenue's website has more County Property Appraiser information about the value adjustment board and contact information for county officials. Property appraisers establish the value of your property htt.://floridarevenue.com/•ro.e /Pa.es/Home.as.x each year as of January 1.They review and apply exemptions,assessment limitations,and classifications that At the Hearing may reduce your property's taxable value. You and the property appraiser will have an opportunity to present evidence. The VAB should Appeals follow the hearing schedule as closely as possible to ensure that it hears each party. County Value Adjustment Board (VAB) You or the property appraiser may ask the VAB to The VAB hears appeals regarding exemptions, swear in all witnesses at your hearing. classifications,property assessments,tax deferrals, If your hearing has not started within two hours homestead portability,and change of ownership or control or after it was scheduled,you are not required to wait. and qualifying improvement determinations. Tell the chairperson that you are leaving, and the clerk will reschedule your hearing. PT-101,R.7/18 Page 2 of 2 Select Year: 2019 v ! Go The 2019 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES PART I ADMINISTRATIVE REVIEW (ss. 194.011-194.037) PART II JUDICIAL REVIEW (ss. 194.171-194.231) PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS (ss. 194.301, 194.3015) PART I ADMINISTRATIVE REVIEW 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. 194.015 Value adjustment board. 194.032 Hearing purposes; timetable. 194.034 Hearing procedures; rules. 194.035 Special magistrates; property evaluators. 194.036 Appeals. 194.037 Disclosure of tax impact. 194.011 Assessment notice; objections to assessments.— (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s. 200.069. (2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193.155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer's claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of the assessment. However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments. (3) A petition to the value adjustment board must be in substantially the form prescribed by the department. Notwithstanding s. 195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer's written authorization or power of attorney, unless the person filing the petition is listed in s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a petition with a value adjustment board without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer's property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed in s. 194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer's written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board. A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows: (a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner. (b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. (c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. (d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, or s. 196.193 or notice by the tax collector under s. 197.2425. (e) A condominium association, cooperative association, or any homeowners' association as defined in s. 723.075, 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. The condominium association, cooperative association, or homeowners' association as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. (f) 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. (g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. (h) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This paragraph does not authorize the individual, agent, or legal entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer. (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser's property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. (b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department's website and on the existing websites of the clerks of circuit courts. (6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8): (a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall, upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned. (b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed, or taxable value of the previous homestead changed. (c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located. (d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. (e) In any circuit court proceeding to review the decision of the value adjustment board in the county where the new homestead is located, the court may also review the decision of the value adjustment board in the county where the previous homestead was located. History.-s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76- 234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1,ch. 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-147; s. 6, ch. 95-404; s.4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115; s. 8, ch. 2016-128. Note.-Former s. 193.25. 194.013 Filing fees for petitions; disposition; waiver.- (1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197.2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account. For joint petitions filed pursuant to s. 194.011(3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account. Such fee is to be proportionately paid by affected parcel owners. (2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under chapter 414. (3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the time of filing. If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected. (4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the value adjustment board. History.-s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-175; s.4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-11; s. 55, ch. 2011-151; s.41, ch. 2014-19; s. 2, ch. 2015-115. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board.- (1)(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. (b)1. A petitioner before the value adjustment board who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. 2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer's admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197.333. (c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection. The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board. (2) If the value adjustment board or the property appraiser determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until the unpaid amount is paid. If the value adjustment board or the property appraiser determines that a refund is due, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until a refund is paid. Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid. Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197.322. For purposes of this subsection, the term "bank prime loan rate" means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System. (3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197. History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128. 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300;s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. 194.032 Hearing purposes; timetable.— (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to s. 194.011(3). 2. Hearing complaints relating to homestead exemptions as provided for under s. 196.151. 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011. 4. Hearing appeals concerning ad valorem tax deferrals and classifications. 5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. (b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under s. 197.318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal. (c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c). (2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled by the petitioner or the property appraiser; the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties. (b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a). (c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. (3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll. History.-s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204;s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch.2002-18; s. 2, ch. 2004-349; s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. 14, ch. 2018-118. 194.034 Hearing procedures; rules.- (1)(a) Petitioners before the board may be represented by an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under chapter 475, a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer. Such person may present testimony and other evidence. (b) A petitioner before the board may also be represented by a person with a power of attorney to act on the taxpayer's behalf. Such person may present testimony and other evidence. The power of attorney must conform to the requirements of part II of chapter 709, is valid only to represent a single petitioner in a single assessment year, and must identify the parcels for which the taxpayer has granted the person the authority to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the power of attorney. (c) A petitioner before the board may also be represented by a person with written authorization to act on the taxpayer's behalf, for which such person receives no compensation. Such person may present testimony and other evidence. The written authorization is valid only to represent a single petitioner in a single assessment year and must identify the parcels for which the taxpayer authorizes the person to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the authorization. (d) The property appraiser or his or her authorized representatives may be represented by an attorney in defending the property appraiser's assessment or opposing an exemption and may present testimony and other evidence. (e) The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chair of the board. Hearings shall be conducted in the manner prescribed by rules of the department, which rules shall include the right of cross-examination of any witness. (f) Nothing herein shall preclude an aggrieved taxpayer from contesting his or her assessment in the manner provided by s. 194.171, regardless of whether he or she has initiated an action pursuant to s. 194.011. (g) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner's hearing or at a time when the petitioner has been given reasonable notice; that a verbatim record of the proceedings shall be made, and proof of any documentary evidence presented shall be preserved and made available to the Department of Revenue, if requested; and that further judicial proceedings shall be as provided in s. 194.036. (h) Notwithstanding the provisions of this subsection, a petitioner may not present for consideration, and a board or special magistrate may not accept for consideration, testimony or other evidentiary materials that were requested of the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to the property appraiser. (i) Chapter 120 does not apply to hearings of the value adjustment board. (j) An assessment may not be contested unless a return as required by s. 193.052 was timely filed. For purposes of this paragraph, the term "timely filed" means filed by the deadline established in s. 193.062 or before the expiration of any extension granted under s. 193.063. If notice is mailed pursuant to s. 193.073(1)(a), a complete return must be submitted under s. 193.073(1)(a) for the assessment to be contested. (2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested. (3) Appearance before an advisory board or agency created by the county may not be required as a prerequisite condition to appearing before the value adjustment board. (4) A condominium homeowners' association may appear before the board to present testimony and evidence regarding the assessment of condominium units which the association represents. Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise. (5) For the purposes of review of a petition, the board may consider assessments among comparable properties within homogeneous areas or neighborhoods. (6) For purposes of hearing joint petitions filed pursuant to s. 194.011(3)(e), each included parcel shall be considered by the board as a separate petition. Such separate petitions shall be heard consecutively by the board. If a special magistrate is appointed, such separate petitions shall all be assigned to the same special magistrate. History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; s. 71, ch. 2004-11; s. 2, ch. 2011-181; s. 12,ch. 2012-193; s. 4, ch. 2013-192; s. 11, ch. 2016-128. 194.035 Special magistrates; property evaluators.— (1) 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. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). 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 special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s.4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128. 194.036 Appeals.—Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met: (a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state; (b) There is a variance from the property appraiser's assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million; or (c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action. (2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171. (3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action. History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147. 194.037 Disclosure of tax impact.— (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the property classes listed under subsection (2), the following information, with appropriate column totals: (a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. (b) In the second column, the number of parcels for which petitions were filed concerning a property tax exemption. (c) In the third column, the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. (d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board's consideration. (e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification. (f) In the sixth column, the net change in taxable value from the assessor's initial roll which results from board decisions. (g) In the seventh column, the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution, but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used shall be that adopted in the hearing held pursuant to s. 200.065(2)(c). (2) There must be a line entry in each of the columns described in subsection (1), for each of the following property classes: (a) Improved residential property, which must be identified as "Residential." (b) Improved commercial property, which must be identified as "Commercial." (c) Improved industrial property, utility property, leasehold interests, subsurface rights, and other property not properly attributable to other classes listed in this section, which must be identified as "Industrial and Misc." (d) Agricultural property, which must be identified as "Agricultural." (e) High-water recharge property, which must be identified as "High-Water Recharge." (f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as "Historic Commercial or Nonprofit." (g) Tangible personal property, which must be identified as "Business Machinery and Equipment." (h) Vacant land and nonagricultural acreage, which must be identified as "Vacant Lots and Acreage." (3) The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer. History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-204; s. 5,ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197. PART II JUDICIAL REVIEW 194.171 Circuit court to have original jurisdiction in tax cases. 194.181 Parties to a tax suit. 194.192 Costs; interest on unpaid taxes; penalty. 194.211 Injunction against tax sales. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc. 194.171 Circuit court to have original jurisdiction in tax cases.— (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4). (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323. (3) Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing. The collector shall issue a receipt for the payment, and the receipt shall be filed with the complaint. Notwithstanding the provisions of chapter 197, payment of the taxes the taxpayer admits to be due and owing and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action. (4) Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund. (5) No action to contest a tax assessment may be maintained, and any such action shall be dismissed, unless all taxes on the property assessed in years after the action is brought, which the taxpayer in good faith admits to be owing, are paid before they become delinquent. (6) The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). History.—s. 1, ch. 8586, 1921; CGL 1038; s. 2, ch. 29737, 1955; s. 1,ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239; s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch. 83-217; s. 211, ch. 85-342; s. 3, ch. 88- 146; s. 151, ch. 91-112; s. 32,ch. 94-353; s. 1470, ch. 95-147. Note.—Former ss. 192.21, 194.151, 196.01. 194.181 Parties to a tax suit.— (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners' association as defined in s. 723.075 which operates the units subject to the assessment; or (b) The property appraiser pursuant to s. 194.036. (2) In any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(a) or (b), the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(c), the value adjustment board shall be party defendant. (3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant. (4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant. (5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation. (6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192- 197, inclusive, is contested, the public officer affected may be a party plaintiff. History.-s. 3, ch. 8586, 1921; CGL 1040;ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204; s. 4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147;s. 7, ch. 2004-349. Note.-Former s. 196.03. 194.192 Costs; interest on unpaid taxes; penalty.- (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer's admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent. History.-s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397. 194.211 Injunction against tax sales.-In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assessment complained of, or the injunction asked for, involves personal property only. History.-s. 2, ch. 8586, 1921; CGL 1039; ss. 1, 2, ch. 69-55; s. 34, ch. 70-243. Note.-Former s. 196.02. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.- (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating to the distribution, apportionment, or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree, or judgment has duly served upon the chairperson of the board of county commissioners or the chairperson of the school board of each of the counties of this state or upon both such chairpersons of said boards, depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders, decrees of judgments in such cases, at least 5 days before all hearings. (2) Such notice shall state the time, place and date of each such hearing and adjournments thereof, and shall be accompanied by copy of the complaint and petition, motion or application for any such order, decree, or judgment and the exhibits thereto attached, if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forthwith be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant. History.-s. 1, ch. 19029, 1939; CGL 1940 Stipp. 1279(110-f); s. 2, ch. 29737, 1955; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 984, ch. 95- 147. Note.-Former s. 196.13. PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS 194.301 Challenge to ad valorem tax assessment. 194.3015 Burden of proof. 194.301 Challenge to ad valorem tax assessment.- (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection. (2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. (a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or 3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. (b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions. (c) If the revised assessment following remand is challenged, the procedures described in this section apply. (d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. History.—s. 1, ch. 97-85; s. 1, ch. 2009-121. 194.3015 Burden of proof.— (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent. (2) This section is intended to clarify existing law and apply retroactively. History.—s. 2, ch. 2009-121. Copyright 0 1995-2020 The Florida Legislature • Privacy Statement • Contact Us 1r \RTMENT , _ ► . EV rilt E ---- ' To minimize exposure to COVID-19 and help protect visitors and employees, all Department of Revenue offices in Florida are temporarily closed to the public at this time.The Department offers alternative options for Child Support customers.Taxpayers should visit the General Tax Administration Program COVID-19 webpage for more information. Property taxpayers should contact their county property appraisers and tax collectors for information. Hide Alert If You Disagree with the Value of Your Property As a property owner,you have the right to appeal: • The property appraiser's assessment of your property's value. • A denial of your application for an exemption, such as homestead,veterans, or senior citizen. • A denial of your application for property classification, such as agricultural or historic. • A denial of your application for tax deferral. • A determination that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred. If you disagree with the property appraiser's assessment,you can discuss the assessment with the property appraiser's office, file a petition with the county value adjustment board (VAB)to appeal the property appraiser's assessment, or both.You can also file a lawsuit in circuit court to challenge the property appraiser's assessment or the VAB's decision. Please note that the options below are taxpayer rights authorized by section 194.011(2), F.S., and none of the options is a prerequisite for the others. Learn more about Florida's property tax process, important dates, how to calculate your property tax, and other helpful information on the Department's Property Tax Information for Taxpayers webpage. You may appeal through any or all of the following: You have the right to an informal conference with your property appraiser to discuss your property's value or your application for an exemption or classification. By having an informal conference,you may be able to settle the issue without going to a hearing or going to court.At this informal conference,you may: • Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. • Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. Y•etition the Value Ad lustment Board VAB) If you petition the VAB,you must still pay all your non-ad valorem assessments and the required portion of your ad valorem taxes before they become delinquent, usually on April 1. See the Value Adjustment Board page for additional inrormation. Many counties have electronic applications. Most counties have posted appeal forms on their VAB websites, or you can contact your county's clerk of court. Submit all forms to the local VAB clerk. Do not send petition forms to the Florida Department of Revenue. Petition forms are also posted on our taxpayer form site. Please use the guide below for more information. Document Description Format PT 101 Informational Guide for Petitions to the Value Adjustment PDF(447 KB) Board Lawsuit in Cour You may file a lawsuit in circuit court to challenge the property appraiser's assessment or denial of an exemption or classification.You are not required to participate in an informal conference with the property appraiser or file a petition with the value adjustment board before filing a lawsuit. Even if you do meet with the property appraiser or file a petition with the value adjustment board,you can still file a lawsuit.You must file within 60 days of the date of a VAB decision or the property appraiser's certification of the tax roll,whichever is later.You must make a good faith payment of the amount you admit to owing to the tax collector before contesting a tax assessment in circuit court. Florida Department of Revenue 5050 West Tennessee Street,Tallahassee, FL 32399 .5 2p g O N 4 p o w o 'o a y ? 7 * °o •5 x '2 - a > c °a o a0i >° = "4 ccn o 'g 'o a° 6 0 "y a 5 0 tc a ° T c >. O 0 c u. " $ 5 .6 c w -0 d N ' r, r 5 C `t 0 o"n.6 > - y L >, P. b " b •� v o A c ti . >,'0 .9 `: > . 0 0 0 .� 0 a .5 a o y a' 0 0 m o b H o ' 4 C' >' a ,.: '.p w m b 3 0 1..4., 0 w a a .a a is 4 P. a) .n C'6 o •'0 a> >" L>,+ �."'O a� y.� y p F„ 4 o ea. T o A ° ° E o 0 = a'.E r �' :° E0 a"i o >LT4 am' a E 0 oC >' .5 0 o >>' o, 0 is . . o >' n' ei c p 'o I o p °? o" 05 m ? I U 8 o 5 ° >, 2 G 0 ' ,e c . a w ?2 -8 v p 4 c ? a 0 > 4 8. z o m .. o ' o _ ° m o To o . 8 o p .5 . `3 4.� o a' w �a . e „ o E, 6 4 ','ate^„ vQs '� 1, ,- . c z . .2 _, 4- '-, G >°, . ° a > 4 e° F� 4 a F+' 0 > 0 •0 0 O" p L- •� y om , a 0 8 >' 'gg- 7- 'C. a A .�j, 0, ,O .. 4 s 0 s O m o c'' h E - o. Yr. 0 V d-a T a a0 >.. .5 8 0 y 4 • 00 w >' ° 6 b -IA o �Ol a d oc `� d 9 h Iu °� °� a, a G o °> °� ,d T'o 6 al ti >a° .b > oo c g N ni O 0 ° V b - (Q ed N N U m 'al O N � m O y 6 N '� a G .-m. ° q o H 4•. .5 8 .5 5 .5 x 8 S v � 2 H �- • WI 0 v7 >' a.-0 a 5 >'.5 o 5 6 :; Ts c, - o c �-y rJ°' eo 5 0 E °' a b5 El 0 v °' `� o y 0 0 - 0 = -0 ' 0 y S .. " o G 5 _ . y L `O d y Oo' w m 0 g bo y N p .w. g 'O G .' ° ed O U •U I.. m w m 4 E �Oy '2 y,. •r b DA- >,? ..V. • .0 y ° N c W > U a. 6 N G t,.. 0 N > o 5 5 m 0 a E o t. . - .5 3 °' 0 . 74 ..1 8 y ° fi E • . m a Y 5 0 c p 0 0 6 . 2 a G .c V o v 8 ._ 5 o 0 •b-,�� u .3 a o u ,o v o 'o TO a - 5 - w a ° '8 r° S a by d x ° Hh° U ° K. Vm c' a y 2 8 a ti ba s V1p p _ ai o " o .- 'age n y $ c^°i • ;, m ° f��y '� ?? o o N I 4.2 4 °' 8 ' 2 v 0 a 05 0 ' ac' a i T F H ay F , 8 �q i = . 4 7 'C 000 x o aG' , > a E y T 0 m p 0 xx a, b c z>' -c d w ai o,>' g 4 '°d .°y. •3 �0 0 IQ y p id aci w ..o ffa 0 c's c M - `a .5 0 ° a b v ° r - o _y c • 0 •5 ° ap y 0ia `d o E- 'a g o >' 01 o) aT.. a ~ o v�" ti' >' , '�' 4 C 0 > s o •8 'g `m ';,,-.,' ,0 M o E .o pq >'>•• Q p ;LCw L' ,m, :0 a o o CZ m >+' . .B 0 0 o o E c y 4 b a E 'bp v m Egg >. ❑ N• 0 -p E = •0 > 2 c 'o " 0 c y L m ..6., a' 4 a o 2 2 ,� 0 5 0 C i 0 -N m E- 4 8 c •o T a0i eo. .. ti 4"t 0 0 c' K o 0 '� m s w 0 .0 . Q > O b 0 G o 0 I -2 . w 9 -6, 0 Y MI 0 o 'g o S o 2a. E SaVoga.. >' '5 ' c 5a m o w E-, ❑ 3 w .5 a pZ z ti a. c°.> 5 3 a 5 8 -2 i 1 i a °n o b 0 ;': a a' i o 0 0 °rb _ 4_a' 0." .so ' ° oqqu r3., > 0m o as ,„ Pi •i o o , a d ` .5 o bo 5 a a i T 0 3 ¢ o egz C G 4 1 >' 3 1 3a C T'O d L i 4 m 7 C', o C :2 A o p tk O I v m`� o� 5 '�" o aci �., m c p, � c°i > 0 a. ,o _�., .� m s 'g o b 4. o m >> E n I 1 d . t i % aGi .s d U o .0 N $ C,F" c 2 5 .5 ' @ d 4 " 0 i E o g 0 a mos o? .',-. 0 a r.3 8 * o w -, h 8 2 w c 4° 5 ° 0 ° c n4' °°o D.2, fa. ai w ° 5 a -5 a' G ° 0".p5 0 r4 .= 0, c .y m o 5 MI Y P. g ..2 > $ .F T'a "cz' • w '-0 •5 0 0 0 z y > is o 0 p ... m 0 .'�- o -6 'b L T Z,-.2 'm .� N A m ap 8 , .5 0 > 0 aoa' h c 5 4.4 E 0 !i L. g3r3 ill 0 °" 5 p i g 0 .� s co • a 0 3 > ca > :,, 4 y g S 4 g ^ m 6.-8 .0., L' , H > § E T O .N .' -U . -U O 0 5 y N g;s ti 'r3 2 4 8 E E m r-- 3 4 P. .0. P. a .n o f 'o h. al 2ad o a"i 0 'y 0 0 0 G' 0. y _ Q 03 N N �D d 0 o ° w ..5 8 .m g --Oc -8 ° '° 5 'a- G o N c w " c v c y o ..5 2 "' t° 0 w o '.o g o d 0 0 U Y a w- m p a U y .b N = ° > > °' "; c° ,- d ° a'mac, T > S .A o .o F a o v Imill ti a y :8.:-. v a e°a .a ', c 8 " o 'C 3 a 3 a c m m > d , ` > .2- - 00 02 �= 4 0 .c `" `'. c,.., o .-a N ~ b a' ° ° 'd" _' ,� y N a' w E m .a o ,mi g o ,° G 0 A z - t,+ ' ' 8 >°,•a '�`. •2 > ai M > k1 a ,'e, K ax, o m •FG o i' o 0 0 • m o 0 5 oo a o o Q .m. m S > m ° m ° ❑., > tj p 'o g `° •5 ' ' &p c' o m .5 1.. e b c u Li"G 0 a g a 2 o a', i y G 4 e ,y g 0 • 0 m a • .n St.:,,'S a °' ' 414 d 0 c 0 d o - > o .0 0 > do ?oo .d •-' o a' a m E v x a 4 • ° A '' a 8 o ` v ° 5 4;, c 0 ,...0o .o Q 6 c :: 0 4 0 ° v m N ap) ^ > 0 m 'Rell > O m 0 Y i� > 0 G7 0 p >, 4 0 R, Q 2 Q H 0. m 0 0a ° erb p 1 I o o a' 0 0 0 0o 111,12i .c s `d y Ma a no Eng t:C g f: ! 1 t .rrl > -2 .5 "g ;"'"' `- 4'C 8 W v� Q F 6 'n c°' >••'. "4 g >',.8 a' v, ■ am op It% Wall CH 111 VI O — mi. is RI .m • 1ia. I-- 000C ; , g� .,, 0 p o 0 (.4icis.„ b h d 7 � . U a A •C C lflNWA3r 10 111fl4 a Q .2 c• O N31 Q i 4L o • tl o O [L u 0. 1` 1° % 2swE 5p o� E• � � —° oo 5 CD p vi t v 'w• to w >,.n 1 o w ° ` p t ,n Q m 2 61 a E a a, v v R , 5 u a'8 g a.a. ,u ., E a g '$ Z C u A .o ,phi I. D: a5i ` a O u N C O ,.. V y �, m O Y 1W 6 O E ,n >, `v `m c v a • c 9 6 a,--- a, a a, 04 t 6 M " w H o c o m c % a . >W t . w 0i, a, 1. m a oa. , °� r A VV' o, o a 'o o 'F v m H '� tt;1 -. .° $,c N •.9 a t• j y . Q ot 2 1 °'' O ` A t C y v,a w ki I a, p , M Y I. r Y C p a c E v Q C �. w,a a,.g tas . ® r, a v Ta 1 E .►'f� $ qv '.4 4, Zaua.d .08 C� 'a nip e.1. a� .a. .e ",{. w O N ,7 O Q b G'2 a v u i. t e O 2'AI G 'a' o A tr m a u m Q p w = a H �. u on y E 'g ° y L e g m A u w to k 2 f- -g E :I Q C F.YS d O tC VI V u C1. N i e • a L l 4 . c Y , , m o c o .I 8 a, a N 8 m o 0 E b r• e r a. 9, ,om � o co c o a, ov Pio x m ° ° o " o7aa` a aDg � C Olaf c 'cR m ,a o o g E Z : Fc ° H 4g N Qe i °w a C , 1 c Q 2 2 N Q Lt o n r a i s c ,_ ,o . o Ti a c `� o 8 g v 00 °' °O W O 8 aa, d E .. aJ wa0 o o o i cmd . 0 V. u 2 tr c7"?•, u•`"y , ' u > ` O ui . O uN ° ° N4 ,A '' - 0,uC ¢' Q v i4 -c C gW ' a. b i'e N pV N or, 'o 1: it 11 PR� xNO O uu cm V C �we c • st v`) yy 4 w.7 "" ,i5 O 8O.yp00 U a) Y 'd >. O O yy^ �� a ` LO Cl. z0.i § et > O y 6JF.,Q Qw g .' ,o Oa � asv G N v J a §.u V x 4 u C y 2 2 p ' '1rn2eN . u W 'O . nm•'' re ' 4 wUaa 8• A > Q Lb .,: on m g a a — 2 F H 774•4 aJ 8 > a7, o 8 c Z O E o o g u o ' d` E o w ° a 0 E b+ o Q� . ' 'O Cg: -8 O IDE . td,, �+ . 1p ' :12a dO `� c� u p,.OP. 7 3. 'O daF— '�', uci u «?edCOsaz1a � ! o O ~ ; F" ca �' cQ oy o .,o J Eic . fit+'B1aJp '0 Oy V cnb y' t , i C0 • ° � O �( al 1 o..ru. vl v E a°�N.� y a 10 c ° ' CO g a ' a ' a a4 g'g'd � °, Q ,.1 'g o a E aa'ii per' a +- ' ag A'F 111 VALUE ADJUSTMENT BOARD CALENDAR Consult the statutory reference before taking action. FLORIDA •, roperty Tax Over .: Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or holiday are extended to the next business day. Dates may vary, depending on the date of an earlier action. Dates Eriur '1er/TIIlf1.a1 L.iI,il4k1i T•J1 1aIa_1a4,l,y.. Florida Statute January 1 Appraiser Assessment date for real and tangible personal property. 192.042 March 1 Taxpayer Apply to property appraiser for exemption, property classification, 196.011(1); and portability. By March 1. 193.052(2); 193.155(8)(h) March 31 Taxpayer Apply to tax collector for tax deferral for last year's taxes. 197.2423(1) By March 31. March 31 Taxpayer If a taxpayer has a pending VAB petition, last day to make partial 194.014(1) payment of last year's taxes. If not paid, petition will be dismissed. April 20 VAB Deny petition of any taxpayer who has not made a required partial 194.014(1)(c) payment. April to Collector Approve or deny all applications for deferrals. By 45 days after 197.2423(6) May application or as soon as practical. Taxpayer After a disapproval notice is mailed, taxpayer has 30 days to file 197.2425 with the VAB to appeal the disapproval of the tax deferral application. May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear 196.194(2) appeals on exemptions. Not before May 15, but at least two weeks before the meeting. July 1 Appraiser Approve or deny all applications for exemptions, classifications, 196.193(5)(a); and portability. Notify taxpayers in writing of denials of exemption, 196.151; classification, or portability transfer. 193.155(8)(1); 193.461 Taxpayer After denial notice is mailed, taxpayer has 30 days to file with the 194.011(3)(d); VAB to appeal a denial of exemption or classification. 193.461(3)(a) VAB Can begin to hear appeals of denials of exemptions, 194.032(1)(b) classifications, or deferrals. July 1 and after. August Appraiser Mail notice of proposed taxes (TRIM Notice)to taxpayer. 200.065(2)(b) August, Taxpayer Can request an informal conference with the property appraiser at 194.011 September any time during the year. Often in August or September, after the TRIM notice. September Taxpayer File with the clerk of the VAB for petitions about the value of real or 194.011(3)(d); tangible personal property, portability, or denial for late filing. By 196.011(8); the 25th day after the TRIM notice was mailed. Filing deadline can 193.155(8)(j); be found on the TRIM notice. 193.461(3)(a) November, VAB Certify each assessment roll on Form DR-488 and attach 193.122(1) December, certificate to each roll. After all hearings have been held. or later VAB For tax bills to be mailed on time, the board of county 193.122(1) commissioners can order the VAB to certify each assessment roll with an initial certificate, Form DR-488P, even if hearings are not finished. VAB Publish a notice of tax impact, Form DR-529.After all VAB 194.037(1) hearings are completed. Appraiser Make all required extensions and certify tax rolls. After VAB 193.122(1) and (2) certification by Form DR-488 or DR-488P. PT-902020, R.7/16 1 INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute At least 25 days VAB Notify petitioner of his or her scheduled time of 194.032(2) before hearing appearance At least 15 days Taxpayer Give the property appraiser a list and summary of 194.011(4)(a) before hearing evidence and copies of documents to be presented at the hearing. At least days Appraiser Give the petitioner a list and summary of evidence 194.011(4)(b) before hearing and copies of documents to be presented at the hearing, if the petitioner asked in writing. Before the hearing Taxpayer May reschedule the hearing a single time for good 194.032(2) Appraiser cause. HEARING AND DECISIONmi _ Up to 15 days Taxpayer Can appeal a VAB decision about homestead 196.151 after decision Appraiser exemption or tax deferral to the circuit court of the 197.2425 Collector county. Up to SO days Taxpayer Can appeal a VAB decision about assessment 193.155(3)(a) after decision Appraiser value and portability denial to the circuit court of the 193.155(8)(1) county. 194.171(2) By after the last VAB Issue a written decision and send the decision to the 194.034(2) day the board is in session petitioner. PT-902020, R.7/16 2 The Florida Senate HB 371: Limitations on Homestead Assessments GENERAL BILL by Roth; (CO-INTRODUCERS) Casello; Fernandez-Barquin; Webb Limitations on Homestead Assessments; Revises timeframe during which accrued benefit from specified limitations on homestead property tax assessments may be transferred from prior homestead to new homestead; revises timeframe during which an owner of homestead property significantly damaged or destroyed by named tropical storm or hurricane must establish new homestead to make certain election. Effective Date: on the effective date of the amendment to the State Constitution proposed by HJR 369 or a similar joint resolution having substantially the same specific intent and purpose Last Action: 3/11/2020 House - Ordered enrolled -HJ 1127 Bill Text: PDF Bill History Date Chamber Action 10/16/2019 House • Filed 10/23/2019 House • Referred to Local, Federal and Veterans Affairs Subcommittee; Ways and Means Committee; State Affairs Committee -HJ 32 10/30/2019 House • On Committee agenda-- Local, Federal and Veterans Affairs Subcommittee, 11/06/19, 9:30 am, 12 HOB 11/6/2019 House • Favorable by Local, Federal and Veterans Affairs Subcommittee; YEAS 11 NAYS 0 -HJ 285 • Now in Ways and Means Committee -HJ 285 1/14/2020 House • Introduced -HJ 32 2/7/2020 House • On Committee agenda-- Ways and Means Committee, 02/11/20, 9:30 am, Morris Hall 2/11/2020 House • Favorable by Ways and Means Committee; YEAS 17 NAYS 0 -HJ 534 • Now in State Affairs Committee -HJ 534 2/18/2020 House • On Committee agenda-- State Affairs Committee, 02/20/20, 8:00 am, Morris Hall 2/20/2020 House • Favorable by- State Affairs Committee; YEAS 19 NAYS 0 -HJ 628 • Placed on Calendar -HJ 628 3/3/2020 House • Placed on Special Order Calendar, 03/06/20 Date Chamber Action 3/6/2020 House • Read 2nd time -HJ 934 • Placed on 3rd reading 3/9/2020 House • Read 3rd time -HJ 988 • Passed; YEAS 118 NAYS 0 -HJ 988 3/9/2020 Senate • In Messages • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 551 • Received -SJ 551 3/10/2020 Senate • Withdrawn from Community Affairs; Finance and Tax; Appropriations -SJ 592 • Placed on Calendar, on 2nd reading • Substituted for CS/SB 148 -SJ 592 • Read 2nd time -SJ 592 • Placed on 3rd reading 3/11/2020 Senate • Read 3rd time -SJ 677 • Passed; YEAS 39 NAYS 0 -SJ 677 3/11/2020 House • Ordered enrolled -HJ 1127 Related Bills Bill Track Number Subject Filed By Relationship Last Action and Location Bills H 369 Limitation on Homestead Roth Linked Last Action: 4/8/2020 (er) Assessments Signed by Officers and filed with Secretary of State S 148 Limitations on Homestead Brandes Identical Last Action: 3/10/2020 S (c1) Assessments Laid on Table, refer to HB 371 -SJ 592 S 146 Homestead Property Tax Brandes Compare Last Action: 3/10/2020 S Assessments/Increased Laid on Table, refer to HJR Portability Period 369 -SJ 592 Bill Text Version Posted Format H 371 Filed 10/16/2019 11:50 AM PDF H 371 er 3/11/2020 5:57 PM PDF Committee Amendments No Committee Amendments Available Floor Amendments No Floor Amendments Available Bill Analyses Type Analysis Author Posted Format Bill H 371 Local, Federal and Veterans Affairs Subcommittee 3/13/2020 8:34 PDF Analysis (Post-Meeting) AM Bill H 371 Ways and Means Committee (Post-Meeting) 2/11/2020 3:04 PDF Analysis PM Bill H 371 State Affairs Committee (Post-Meeting) 2/20/2020 2:01 PDF Analysis PM Vote History - Committee No Committee Vote History Available Vote History - Floor Vote Date Chamber Result H 371 Filed 3/9/2020 6:23 PM House 118 Yeas - 0 Nays H 371 Filed 3/11/2020 4:25 PM Senate 39 Yeas - 0 Nays Citations - Statutes (1) Citation Catchline Location in Bill Location In Bill Help 193.155 Homestead assessments. Page 1 (PDF) Citations - Constitution (0) No Constitutional citations. Citations - Chapter Law (0) No Chapter Law citations. Disclaimer:The information on this system is unverified.The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright©2000-2020 State of Florida. FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 1 2 An act relating to limitations on homestead 3 assessments; amending s . 193 . 155, F. S . ; revising the 4 timeframe during which the accrued benefit from 5 specified limitations on homestead property tax 6 assessments may be transferred from a prior homestead 7 to a new homestead; deleting obsolete provisions; 8 revising the timeframe during which an owner of 9 homestead property significantly damaged or destroyed 10 by a named tropical storm or hurricane must establish 11 a new homestead to make a certain election; providing 12 applicability; providing a contingent effective date. 13 14 Be It Enacted by the Legislature of the State of Florida: 15 16 Section 1 . Subsection (8) of section 193 . 155, Florida 17 Statutes, is amended to read: 18 193 . 155 Homestead assessments .—Homestead property shall be 19 assessed at just value as of January 1, 1994 . Property receiving 20 the homestead exemption after January 1, 1994, shall be assessed 21 at just value as of January 1 of the year in which the property 22 receives the exemption unless the provisions of subsection (8) 23 apply. 24 (8) Property assessed under this section shall be assessed 25 at less than just value when the person who establishes a new Page 1 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 26 homestead has received a homestead exemption as of January 1 of 27 any either of the 3 4 immediately preceding years . A person who 28 establishes a new homcst ad as of January 1, 2008, is entitled 29 to have the new homestead assessed at less than just value only 30 if that person received a homestead exemption on January 1, 31 0� d on1 y i f t -s e re , ; es ret oaetive—tee 32 1, 2008 . For purposes of this subsection, a husband and wife who 33 owned and both permanently resided on a previous homestead shall 34 each be considered to have received the homestead exemption even 35 though only the husband or the wife applied for the homestead 36 exemption on the previous homestead. The assessed value of the 37 newly established homestead shall be determined as provided in 38 this subsection. 39 (a) If the just value of the new homestead as of January 1 40 is greater than or equal to the just value of the immediate 41 prior homestead as of January 1 of the year in which the 42 immediate prior homestead was abandoned, the assessed value of 43 the new homestead shall be the just value of the new homestead 44 minus an amount equal to the lesser of $500, 000 or the 45 difference between the just value and the assessed value of the 46 immediate prior homestead as of January 1 of the year in which 47 the prior homestead was abandoned. Thereafter, the homestead 48 shall be assessed as provided in this section. 49 (b) If the just value of the new homestead as of January 1 50 is less than the just value of the immediate prior homestead as Page 2 of 13 CODING:Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 51 of January 1 of the year in which the immediate prior homestead 52 was abandoned, the assessed value of the new homestead shall be 53 equal to the just value of the new homestead divided by the just 54 value of the immediate prior homestead and multiplied by the 55 assessed value of the immediate prior homestead. However, if the 56 difference between the just value of the new homestead and the 57 assessed value of the new homestead calculated pursuant to this 58 paragraph is greater than $500, 000, the assessed value of the 59 new homestead shall be increased so that the difference between 60 the just value and the assessed value equals $500, 000 . 61 Thereafter, the homestead shall be assessed as provided in this 62 section. 63 (c) If two or more persons who have each received a 64 homestead exemption as of January 1 of any cithcr of the 3 65 immediately preceding years and who would otherwise be eligible 66 to have a new homestead property assessed under this subsection 67 establish a single new homestead, the reduction from just value 68 is limited to the higher of the difference between the just 69 value and the assessed value of either of the prior eligible 70 homesteads as of January 1 of the year in which either of the 71 eligible prior homesteads was abandoned, but may not exceed 72 $500, 000 . 73 (d) If two or more persons abandon jointly owned and 74 jointly titled property that received a homestead exemption as 75 of January 1 of any cithcr of the 3 2- immediately preceding Page 3 of 13 CODING: Words stricken are deletions; words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 76 years, and one or more such persons who were entitled to and 77 received a homestead exemption on the abandoned property 78 establish a new homestead that would otherwise be eligible for 79 assessment under this subsection, each such person establishing 80 a new homestead is entitled to a reduction from just value for 81 the new homestead equal to the just value of the prior homestead 82 minus the assessed value of the prior homestead divided by the 83 number of owners of the prior homestead who received a homestead 84 exemption, unless the title of the property contains specific 85 ownership shares, in which case the share of reduction from just 86 value shall be proportionate to the ownership share . In the case 87 of a husband and wife abandoning jointly titled property, the 88 husband and wife may designate the ownership share to be 89 attributed to each spouse by following the procedure in 90 paragraph (f) . To qualify to make such a designation, the 91 husband and wife must be married on the date that the jointly 92 owned property is abandoned. In calculating the assessment 93 reduction to be transferred from a prior homestead that has an 94 assessment reduction for living quarters of parents or 95 grandparents pursuant to s . 193 . 703, the value calculated 96 pursuant to s . 193 . 703 (6) must first be added back to the 97 assessed value of the prior homestead. The total reduction from 98 just value for all new homesteads established under this 99 paragraph may not exceed $500, 000 . There shall be no reduction 100 from just value of any new homestead unless the prior homestead Page 4 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 101 is reassessed at just value or is reassessed under this 102 subsection as of January 1 after the abandonment occurs . 103 (e) If one or more persons who previously owned a single 104 homestead and each received the homestead exemption qualify for 105 a new homestead where all persons who qualify for homestead 106 exemption in the new homestead also qualified for homestead 107 exemption in the previous homestead without an additional person 108 qualifying for homestead exemption in the new homestead, the 109 reduction in just value shall be calculated pursuant to 110 paragraph (a) or paragraph (b) , without application of paragraph 111 (c) or paragraph (d) . 112 (f) A husband and wife abandoning jointly titled property 113 who wish to designate the ownership share to be attributed to 114 each person for purposes of paragraph (d) must file a form 115 provided by the department with the property appraiser in the 116 county where such property is located. The form must include a 117 sworn statement by each person designating the ownership share 118 to be attributed to each person for purposes of paragraph (d) 119 and must be filed prior to either person filing the form 120 required under paragraph (h) to have a parcel of property 121 assessed under this subsection. Such a designation, once filed 122 with the property appraiser, is irrevocable . 123 (g) For purposes of receiving an assessment reduction 124 pursuant to this subsection, a person entitled to assessment 125 under this section may abandon his or her homestead even though Page 5 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 126 it remains his or her primary residence by notifying the 127 property appraiser of the county where the homestead is located. 128 This notification must be in writing and delivered at the same 129 time as or before timely filing a new application for homestead 130 exemption on the property. 131 (h) In order to have his or her homestead property 132 assessed under this subsection, a person must file a form 133 provided by the department as an attachment to the application 134 for homestead exemption, including a copy of the form required 135 to be filed under paragraph (f) , if applicable . The form, which 136 must include a sworn statement attesting to the applicant ' s 137 entitlement to assessment under this subsection, shall be 138 considered sufficient documentation for applying for assessment 139 under this subsection. The department shall require by rule that 140 the required form be submitted with the application for 141 homestead exemption under the timeframes and processes set forth 142 in chapter 196 to the extent practicable . 143 (i) 1 . If the previous homestead was located in a different 144 county than the new homestead, the property appraiser in the 145 county where the new homestead is located must transmit a copy 146 of the completed form together with a completed application for 147 homestead exemption to the property appraiser in the county 148 where the previous homestead was located. If the previous 149 homesteads of applicants for transfer were in more than one 150 county, each applicant from a different county must submit a Page 6 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 151 separate form. 152 2 . The property appraiser in the county where the previous 153 homestead was located must return information to the property 154 appraiser in the county where the new homestead is located by 155 April 1 or within 2 weeks after receipt of the completed 156 application from that property appraiser, whichever is later. As 157 part of the information returned, the property appraiser in the 158 county where the previous homestead was located must provide 159 sufficient information concerning the previous homestead to 160 allow the property appraiser in the county where the new 161 homestead is located to calculate the amount of the assessment 162 limitation difference which may be transferred and must certify 163 whether the previous homestead was abandoned and has been or 164 will be reassessed at just value or reassessed according to the 165 provisions of this subsection as of the January 1 following its 166 abandonment . 167 3 . Based on the information provided on the form from the 168 property appraiser in the county where the previous homestead 169 was located, the property appraiser in the county where the new 170 homestead is located shall calculate the amount of the 171 assessment limitation difference which may be transferred and 172 apply the difference to the January 1 assessment of the new 173 homestead. 174 4 . All property appraisers having information-sharing 175 agreements with the department are authorized to share Page 7 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 176 confidential tax information with each other pursuant to s . 177 195 . 084, including social security numbers and linked 178 information on the forms provided pursuant to this section. 179 5 . The transfer of any limitation is not final until any 180 values on the assessment roll on which the transfer is based are 181 final . If such values are final after tax notice bills have been 182 sent, the property appraiser shall make appropriate corrections 183 and a corrected tax notice bill shall be sent. Any values that 184 are under administrative or judicial review shall be noticed to 185 the tribunal or court for accelerated hearing and resolution so 186 that the intent of this subsection may be carried out . 187 6 . If the property appraiser in the county where the 188 previous homestead was located has not provided information 189 sufficient to identify the previous homestead and the assessment 190 limitation difference is transferable, the taxpayer may file an 191 action in circuit court in that county seeking to establish that 192 the property appraiser must provide such information. 193 7 . If the information from the property appraiser in the 194 county where the previous homestead was located is provided 195 after the procedures in this section are exercised, the property 196 appraiser in the county where the new homestead is located shall 197 make appropriate corrections and a corrected tax notice and tax 198 bill shall be sent. 199 8 . This subsection does not authorize the consideration or 200 adjustment of the just, assessed, or taxable value of the Page 8 of 13 CODING: Words stricken are deletions; words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 201 previous homestead property. 202 9 . The property appraiser in the county where the new 203 homestead is located shall promptly notify a taxpayer if the 204 information received, or available, is insufficient to identify 205 the previous homestead and the amount of the assessment 206 limitation difference which is transferable . Such notification 207 shall be sent on or before July 1 as specified in s . 196 . 151 . 208 10 . The taxpayer may correspond with the property 209 appraiser in the county where the previous homestead was located 210 to further seek to identify the homestead and the amount of the 211 assessment limitation difference which is transferable. 212 11 . If the property appraiser in the county where the 213 previous homestead was located supplies sufficient information 214 to the property appraiser in the county where the new homestead 215 is located, such information shall be considered timely if 216 provided in time for inclusion on the notice of proposed 217 property taxes sent pursuant to ss . 194 . 011 and 200 . 065 (1) . 218 12 . If the property appraiser has not received information 219 sufficient to identify the previous homestead and the amount of 220 the assessment limitation difference which is transferable 221 before mailing the notice of proposed property taxes, the 222 taxpayer may file a petition with the value adjustment board in 223 the county where the new homestead is located. 224 (j ) Any person who is qualified to have his or her 225 property assessed under this subsection and who fails to file an Page 9 of 13 CODING:Words strk-ken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 226 application by March 1 may file an application for assessment 227 under this subsection and may, pursuant to s . 194 . 011 (3) , file a 228 petition with the value adjustment board requesting that an 229 assessment under this subsection be granted. Such petition may 230 be filed at any time during the taxable year on or before the 231 25th day following the mailing of the notice by the property 232 appraiser as provided in s . 194 . 011 (1) . Notwithstanding s . 233 194 . 013, such person must pay a nonrefundable fee of $15 upon 234 filing the petition. Upon reviewing the petition, if the person 235 is qualified to receive the assessment under this subsection and 236 demonstrates particular extenuating circumstances judged by the 237 property appraiser or the value adjustment board to warrant 238 granting the assessment, the property appraiser or the value 239 adjustment board may grant an assessment under this subsection. 240 For the 2008 assessments, all petitioners for assessment undcr 241 this subsection shall be considered to have demonstrated 242 particular extenuating circumstances . 243 (k) Any person who is qualified to have his or her 244 property assessed under this subsection and who fails to timely 245 file an application for his or her new homestead in the first 246 year following eligibility may file in a subsequent year. The 247 assessment reduction shall be applied to assessed value in the 248 year the transfer is first approved, and refunds of tax may not 249 be made for previous years . 250 (1) The property appraisers of the state shall, as soon as Page 10 of 13 CODING: Words stricken are deletions; words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 251 practicable after March 1 of each year and on or before July 1 252 of that year, carefully consider all applications for assessment 253 under this subsection which have been filed in their respective 254 offices on or before March 1 of that year. If, upon 255 investigation, the property appraiser finds that the applicant 256 is entitled to assessment under this subsection, the property 257 appraiser shall make such entries upon the tax rolls of the 258 county as are necessary to allow the assessment. If, after due 259 consideration, the property appraiser finds that the applicant 260 is not entitled to the assessment under this subsection, the 261 property appraiser shall immediately prepare a notice of such 262 disapproval, giving his or her reasons therefor, and a copy of 263 the notice must be served upon the applicant by the property 264 appraiser by personal delivery or by registered mail to the post 265 office address given by the applicant. The applicant may appeal 266 the decision of the property appraiser refusing to allow the 267 assessment under this subsection to the value adjustment board, 268 and the board shall review the application and evidence 269 presented to the property appraiser upon which the applicant 270 based the claim and hear the applicant in person or by agent on 271 behalf of his or her right to such assessment. Such appeal shall 272 be heard by an attorney special magistrate if the value 273 adjustment board uses special magistrates . The value adjustment 274 board shall reverse the decision of the property appraiser in 275 the cause and grant assessment under this subsection to the Page 11 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 371 2020 Legislature 276 applicant if, in its judgment, the applicant is entitled to the 277 assessment or shall affirm the decision of the property 278 appraiser. The action of the board is final in the cause unless 279 the applicant, within 60 days following the date of refusal of 280 the application by the board, files in the circuit court of the 281 county in which the homestead is located a proceeding against 282 the property appraiser for a declaratory judgment as is provided 283 under chapter 86 or other appropriate proceeding. The failure of 284 the taxpayer to appear before the property appraiser or value 285 adjustment board or to file any paper other than the application 286 as provided in this subsection does not constitute a bar to or 287 defense in the proceedings . 288 (m) For purposes of receiving an assessment reduction 289 pursuant to this subsection, an owner of a homestead property 290 that was significantly damaged or destroyed as a result of a 291 named tropical storm or hurricane may elect, in the calendar 292 year following the named tropical storm or hurricane, to have 293 the significantly damaged or destroyed homestead deemed to have 294 been abandoned as of the date of the named tropical storm or 295 hurricane even though the owner received a homestead exemption 296 on the property as of January 1 of the year immediately 297 following the named tropical storm or hurricane. The election 298 provided for in this paragraph is available only if the owner 299 establishes a new homestead as of January 1 of the third second 300 year immediately following the storm or hurricane . This Page 12 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er FLORIDA HOUSE OF REPRESENTATIVES ENROLLED HB 371 2020 Legislature 301 paragraph shall apply to homestead property damaged or destroyed 302 on or after January 1, 2017 . 303 Section 2 . This act applies beginning with the 2021 tax 304 roll . 305 Section 3 . This act shall take effect on the effective 306 date of the amendment to the State Constitution proposed by HJR 307 369 or a similar joint resolution having substantially the same 308 specific intent and purpose, if such amendment to the State 309 Constitution is approved at the general election held in 310 November 2020 or at an earlier special election specifically 311 authorized by law for that purpose. Page 13 of 13 CODING: Words stricken are deletions;words underlined are additions. hb0371-01-er The Florida Senate HB 879: Surviving Spouse Ad Valorem Tax Reduction GENERAL BILL by Killebrew; (CO-INTRODUCERS) Altman; Eagle; Femandez-Barquin; Hill; Magar; Smith, D. ; Stark Surviving Spouse Ad Valorem Tax Reduction;Authorizes surviving spouses of certain permanently disabled veterans to carry over certain discount on ad valorem taxes on homestead property under specified conditions; authorizes discount to be transferred to another permanent residence under specified conditions; provides procedure by which applicant may file application after specified date &request discount; authorizes DOR to adopt emergency rules. Effective Date: on the effective date of the amendment to the State Constitution proposed by HJR 877, or a similar joint resolution having substantially the same specific intent and purpose Last Action:3/5/2020 House -Ordered enrolled -HJ 805 Bill Text: PDF Bill History Date Chamber Action 12/9/2019 House • Filed 12/12/2019 House • Referred to Local, Federal and Veterans Affairs Subcommittee;Ways and Means Committee; State Affairs Committee -HJ 74 1/13/2020 House • On Committee agenda-- Local, Federal and Veterans Affairs Subcommittee, 01/15/20, 9:30 am, 12 HOB 1/14/2020 House • Introduced-HJ 74 1/15/2020 House • Favorable by Local, Federal and Veterans Affairs Subcommittee;YEAS 14 NAYS 0 -HJ 393 • Now in Ways and Means Committee-HJ 393 2/7/2020 House • On Committee agenda--Ways and Means Committee, 02/11/20, 9:30 am, Morris Hall 2/11/2020 House • Favorable by Ways and Means Committee; YEAS 17 NAYS 0 -HJ 534 • Now in State Affairs Committee -HJ 534 2/18/2020 House • On Committee agenda-- State Affairs Committee, 02/20/20, 8:00 am, Morris Hall 2/20/2020 House • Favorable by-State Affairs Committee;YEAS 22 NAYS 0-HJ 629 • Placed on Calendar-HJ 629 2/27/2020 House • Placed on Special Order Calendar, 03/03/20 Date Chamber Action 3/3/2020 House • Read 2nd time -HJ 698 • Placed on 3rd reading 3/4/2020 House • Read 3rd time-HJ 728 • Passed;YEAS 114 NAYS 0-HJ 729 3/4/2020 Senate • In Messages • Referred to Military and Veterans Affairs and Space; Finance and Tax; Appropriations -SJ 416 • Withdrawn from Military and Veterans Affairs and Space; Finance and Tax; Appropriations -SJ 405 • Placed on Calendar, on 2nd reading • Substituted for CS/SB 1074 -SJ 405 • Received-SJ 416 • Read 2nd time-SJ 405 • Placed on 3rd reading 3/5/2020 Senate • Read 3rd time-SJ 459 • Passed; YEAS 40 NAYS 0-SJ 459, 460 3/5/2020 House • Ordered enrolled -HJ 805 Related Bills Bill Last Action and Track Number Subject Filed By Relationship Location Bills H 877 Ad Valorem Tax Discount for Spouses of Killebrew Linked Last Action: (er) Certain Deceased Veterans Who Had 3/5/2020 H Permanent, Combat-Related Disabilities Ordered enrolled -HJ 805 S 1074 Surviving Spouse Ad Valorem Tax Wright Identical Last Action: (c1) Reduction 3/4/2020 S Laid on Table, refer to HB 879-SJ 405 H 881 Special Election Killebrew Compare Last Action: 3/14/2020 H Died in Local, Federal and Veterans Affairs Subcommittee S 1076 Surviving Spouse Ad Valorem Tax Wright Compare Last Action: Reduction 3/4/2020 S Laid on Table, refer to HJR 877-SJ 405 Bill Text Version Posted Format H 879 Filed 12/9/2019 5:22 PM PDF H 879 er 3/5/2020 6:27 PM PDF Committee Amendments No Committee Amendments Available Floor Amendments No Floor Amendments Available Bill Analyses Type Analysis Author Posted Format Bill H 879 Local, Federal and Veterans Affairs Subcommittee 4/3/2020 3:06 PDF Analysis (Post-Meeting) PM Bill H 879 Ways and Means Committee (Post-Meeting) 2/11/2020 3:09 PDF Analysis PM Bill H 879 State Affairs Committee (Post-Meeting) 2/20/2020 2:06 PDF Analysis PM Vote History - Committee No Committee Vote History Available Vote History - Floor Vote Date Chamber Result H 879 Filed 3/4/2020 10:37 AM House 114 Yeas-0 Nays H 879 Filed 3/5/2020 4:21 PM Senate 40 Yeas - 0 Nays Citations - Statutes (1) Citation Catchline Location in Bill Location In Bill Help 196.082 Discounts for disabled veterans. Page 1 (PDF) Citations - Constitution (0) No Constitutional citations. Citations - Chapter Law (0) No Chapter Law citations. Disclaimer:The information on this system is unverified.The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright©2000-2020 State of Florida. FLORIDA HOUSE OF REPRESENTATIVES ENROLLED HB 879 2020 Legislature 1 2 An act relating to a surviving spouse ad valorem tax 3 reduction; amending s . 196 . 082, F. S . ; authorizing the 4 surviving spouses of certain permanently disabled 5 veterans to carry over a certain discount on ad 6 valorem taxes on homestead property under specified 7 conditions; authorizing the discount to be transferred 8 to another permanent residence under specified 9 conditions; providing a procedure by which an 10 applicant may file an application after a specified 11 date and request the discount; authorizing the 12 Department of Revenue to adopt emergency rules; 13 providing a contingent effective date . 14 15 Be It Enacted by the Legislature of the State of Florida : 16 17 Section 1 . Subsections (3) through ( 6) of section 196. 082, 18 Florida Statutes, are redesignated as subsections (4 ) through 19 (7) , respectively, and a new subsection (3) is added to that 20 section, to read: 21 196. 082 Discounts for disabled veterans; surviving spouse 22 carryover.- 23 (3) If the partially or totally and permanently disabled 24 veteran predeceases his or her spouse and if, upon the death of 25 the veteran, the spouse holds the legal or beneficial title to Page 1 of 3 CODING: Words ctrickcn are deletions; words underlined are additions. hb0879-01-er FLORIDA HOUSE O F REPRESENTATIVES ENROLLED HB 879 2020 Legislature 26 the homestead and permanently resides thereon as specified in s . 27 196. 031, the discount from ad valorem tax that the veteran 28 received carries over to the benefit of the veteran' s spouse 29 until such time as he or she remarries or sells or otherwise 30 disposes of the property. If the spouse sells or otherwise 31 disposes of the property, a discount not to exceed the dollar 32 amount granted from the most recent ad valorem tax roll may be 33 transferred to his or her new residence, as long as it is used 34 as his or her primary residence and he or she does not remarry. 35 An applicant who is qualified to receive a discount under this 36 section and who fails to file an application by March 1 may file 37 an application for the discount and may file a petition pursuant 38 to s . 194 . 011 (3) with the value adjustment board requesting that 39 the discount be granted. Such application and petition shall be 40 subject to the same procedures as for exemptions set forth in s . 41 196. 011 (8) . 42 Section 2 . The Department of Revenue may, and all 43 conditions are deemed met to, adopt emergency rules pursuant to 44 s. 120 . 54 (4) , Florida Statutes, to administer this act. 45 Notwithstanding any other law, emergency rules adopted pursuant 46 to this section are effective for 6 months after adoption and 47 may be renewed during the pendency of procedures to adopt 48 permanent rules addressing the subject of the emergency rules . 49 This section expires January 1, 2022 . 50 Section 3 . This act shall take effect on the effective Page 2 of 3 CODING: Words strielie4=1 are deletions; words underlined are additions. hb0879-01-er FLORIDA HOUSE OF REPRESENTATIVES ENROLLED HB 879 2020 Legislature 51 date of the amendment to the State Constitution proposed by HJR 52 877, or a similar joint resolution having substantially the same 53 specific intent and purpose, if such amendment is approved at 54 the next general election or at an earlier special election 55 specifically authorized by law for that purpose. Page 3 of 3 CODING: Words stricken are deletions; words underlined are additions. hb0879-01-er Property Tax Oversight Bulletin: PTO 20-03 To: Value Adjustment Board Attorneys, Clerks and Administrators Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 11, 2020 Bulletin: PTO 20-03 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Value Adjustment Board Proceedings; VAB Filing Fee not Required for Petitions for Exemption for Deployed Servicemembers This is an addition to bulletin 20-02 relating to the exemption for deployed servicemembers that describes the changes the 2020 Florida Legislature made to the designated military operations and extended the application deadline to June 1 effective for 2020. Bulletin 20-02 is available on the Department’s website at https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18-26. The 2020 Legislature enacted Chapter 2020-10, Section 9, Laws of Florida, effective upon becoming a law April 8, 2020 and applicable to the 2020 tax rolls. This new law provided that a value adjustment board petition filing fee is not required, and provided additional deadlines and procedures for approval of late filed applications for the exemption, as follows. All text is new: Section 9. Application deadline for additional ad valorem tax exemption for specified deployments.— (1) Notwithstanding the filing deadlines contained in s. 196.173(6), Florida Statutes, the deadline for an applicant to file an application with the property appraiser for an additional ad valorem tax exemption under s. 196.173, Florida Statutes, for the 2020 tax roll is June 1, 2020. (2) If an application is not timely filed under subsection (1), a property appraiser may grant the exemption if: (a) The applicant files an application for the exemption on or before the 25th day after the property appraiser mails the notice required under s. 194.011(1), Florida Statutes; (b) The applicant is qualified for the exemption; and (c) The applicant produces sufficient evidence, as determined by the property appraiser, which demonstrates that the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrates extenuating circumstances that warrant granting the exemption. (3) If the property appraiser denies an application under subsection (2), the applicant may file, pursuant to s. 194.011(3), Florida Statutes, a petition with the value adjustment board which requests that the exemption be granted. Such petition must be filed on or before the 25th day after the property appraiser mails the notice required under s. 194.011(1), Florida Statutes. Notwithstanding s. 194.013, Florida Statutes, the eligible servicemember is not required to pay a filing fee for such petition. Upon reviewing the petition, the value adjustment board may grant the exemption if the applicant is Bulletin PTO 20-03 June 11, 2020 Page 2 of 2 qualified for the exemption and demonstrates extenuating circumstances, as determined by the board, which warrant granting the exemption. (4) This section shall take effect upon this act becoming a law and applies to the 2020 ad valorem tax roll. The full text of the law changes is available at http://laws.flrules.org/2020/10. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents, please send them to DORPTO@floridarevenue.com. Property Tax Oversight Bulletin: PTO 20-04 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 11, 2020 Bulletin: PTO 20-04 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Exemption of Affordable Housing Property; Provisions for Vacant Units Effective for 2020; Provisions for Limited Liability Company Property and Occupied Units Which No Longer Meet Income Limits Effective for 2021 The 2020 Legislature enacted two amendments to section 196.1978(1), F.S. in Chapter 2020-10, section 10, Laws of Florida (HB 7097), effective upon becoming a law April 8, 2020 and operating retroactive to January 1, 2020; and in Chapter 2020-10, section 11, Laws of Florida, effective January 1, 2021. Section 10 amended section 196.1978(1), F.S., to provide additional criteria for the exemption of affordable housing property. This amendment treats vacant units as exempt portions of the affordable housing property. These criteria are: if a recorded land use restriction agreement requires all residential units within the property to be used in a manner that qualifies for the exemption under this subsection and if the vacant units are being offered for rent. Section 11 amended section 196.1978(1), F.S., to expressly provide legislative intent for affordable housing property where a sole member of a limited liability company that owns the property is also a limited liability company that is disregarded as an entity for federal income tax purposes. In this case, the property will be treated as owned by the sole member of the limited liability company that owns the limited liability company that owns the property. Also, units whose occupants’ income no longer meet the income limits, but whose income met the income limits at the time they became tenants, shall be treated as exempt portions of the affordable housing property. The text of these two amendments is as follows (words stricken are deletions; words underlined are additions): Section 10. Effective upon becoming a law and operating retroactively to January 1, 2020, subsection (1) of section 196.1978, Florida Statutes, is amended to read: 196.1978 Affordable housing property exemption.— (1) Property used to provide affordable housing to eligible persons as defined by s. 159.603 and natural persons or families meeting the extremely low-income, very-low- income, low-income, or moderate-income limits specified in s. 420.0004, which is owned entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96- Bulletin PTO 20-04 June 11, 2020 Page 2 of 3 32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a charitable purpose, and those portions of the affordable housing property that provide housing to natural persons or families classified as extremely low income, very low income, low income, or moderate income under s. 420.0004 are exempt from ad valorem taxation to the extent authorized under s. 196.196. All property identified in this subsection section must comply with the criteria provided under s. 196.195 for determining exempt status and applied by property appraisers on an annual basis. The Legislature intends that any property owned by a limited liability company which is disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) be treated as owned by its sole member. Units that are vacant shall be treated as portions of the affordable housing property exempt under this subsection if a recorded land use restriction agreement in favor of the Florida Housing Finance Corporation or any other governmental or quasi-governmental jurisdiction requires that all residential units within the property be used in a manner that qualifies for the exemption under this subsection and if the units are being offered for rent. Section 11. Effective January 1, 2021, subsection (1) of section 196.1978, Florida Statutes, as amended by this act, is amended to read: 196.1978 Affordable housing property exemption.— (1) Property used to provide affordable housing to eligible persons as defined by s. 159.603 and natural persons or families meeting the extremely low-income, very-low- income, low-income, or moderate-income limits specified in s. 420.0004, which is owned entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96- 32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a charitable purpose, and those portions of the affordable housing property that provide housing to natural persons or families classified as extremely low income, very low income, low income, or moderate income under s. 420.0004 are exempt from ad valorem taxation to the extent authorized under s. 196.196. All property identified in this subsection must comply with the criteria provided under s. 196.195 for determining exempt status and applied by property appraisers on an annual basis. The Legislature intends that any property owned by a limited liability company which is disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation 301.7701- 3(b)(1)(ii) be treated as owned by its sole member. If the sole member of the limited liability company that owns the property is also a limited liability company that is disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii), the Legislature intends that the property be treated as owned by the sole member of the limited liability company that owns the limited liability company that owns the property. Units that are vacant and units that are occupied by natural persons or families whose income no longer meets the income limits of this subsection, but whose income met those income limits at the time they became tenants, shall be treated as portions of the affordable housing property exempt under this subsection if a recorded land use restriction agreement in favor of the Florida Housing Finance Corporation or any other governmental or quasi-governmental jurisdiction requires that all residential units within the property be used in a manner that Bulletin PTO 20-04 June 11, 2020 Page 3 of 3 qualifies for the exemption under this subsection and if the units are being offered for rent. The full text of the law changes is available at http://laws.flrules.org/2020/10. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents, please send them to DORPTO@floridarevenue.com. Property Tax Oversight Bulletin: PTO 20-05 To: Value Adjustment Board Attorneys, Clerks and Administrators, Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 11, 2020 Bulletin: PTO 20-05 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Value Adjustment Board Proceedings; Appraisal by Special Magistrate May Not Be Submitted as Evidence The 2020 Legislature enacted Chapter 2020-10, Section 4, Laws of Florida, effective July 1, 2020. Section 4 of this new law provides additional provisions applicable to value adjustment boards as follows: Section 4. Subsection (1) of section 194.035, Florida Statutes, is amended to read: 194.035 Special magistrates; property evaluators.— (1) *** An appraisal may not be submitted as evidence to a value adjustment board in any year that the person who performed the appraisal serves as a special magistrate to that value adjustment board. **** The full text of the law changes is available at http://laws.flrules.org/2020/10. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents, please send them to DORPTO@floridarevenue.com. Property Tax Oversight Bulletin: PTO 20-06 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 11, 2020 Bulletin: PTO 20-06 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Property Damaged or Destroyed by Hurricane Michael The 2020 legislature enacted Chapter 2020-10, Section 3, Laws of Florida (HB 7097), effective for the 2019 through 2023 tax years. This law includes the following: Section 3 creates section 193.1557, F.S., providing for assessment of certain property damaged or destroyed by Hurricane Michael in 2018, and providing that sections 193.155(4)(b), 193.1554(6)(b), or 193.1555(6)(b), F.S., relating to assessment of changes, additions or improvements, apply to such changes, additions, or improvements begun within five years after January 1, 2019. The new section 193.1557, F.S., applies to 2019 through 2023 tax years and stands repealed on December 31, 2023. The amendment is as follows: Section 3. Section 193.1557, Florida Statutes, is created to read: 193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael.— For property damaged or destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s. 193.1554(6)(b), or s. 193.1555(6)(b) applies to changes, additions, or improvements commenced within 5 years after January 1, 2019. This section applies to the 2019-2023 tax rolls and shall stand repealed on December 31, 2023. The full text of the law changes is available at http://laws.flrules.org/2020/10. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents, please send them to DORPTO@floridarevenue.com. Item huB 06/29/2020 Item 11B 1 EXECUTIVE SUMMARY Recommendation to adopt by resolution internal operating procedures, which supplement 12D-9, Florida Administrative Code (F.A.C.). OBJECTIVE: To consider a resolution adopting internal operating procedures. CONSIDERATIONS: Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter 12D-9 or other provisions of law, and only to the extent indispensable for the efficient operation of the Value Adjustment Board. If the Value Adjustment Board finds it appropriate, the VAB would adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, and/or to file evidence electronically. RECOMMENDATION: To adopt the proposed VAB Resolution 2020-03 (attached) to administer these internal operating procedures regarding evidence exchange documentation. Attachments Florida Administrative Code Section 12D-9.005 Florida Administrative Code Section 12D-9.020(2)(a) VAB Resolution 2020-03 (Proposed) 12D-9.005 Duties of the Board. (1)(a)The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the county's assessment rolls by the Department of Revenue.The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S., 2. Hearing complaints relating to homestead exemptions as provided for under Section 196.151,F.S., 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011,F.S., 4. Hearing appeals concerning ad valorem tax deferrals and classifications,or 5. Hearing appeals from determinations that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5)or 193.1555(5), F.S.,or a qualifying improvement under Section 193.1555(5),F.S.,has occurred. (b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial of exemptions, agricultural and high- water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes,and deferrals. (c) The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034,F.S. (2)(a) Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for the efficient operation of the value adjustment board process. The board may publish fee schedules adopted by the board. (b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type procedures. (c)The board shall not provide notices or establish a local procedure instructing petitioners to contact the property appraiser's or tax collector's office or any other agency with questions about board hearings or procedures. The board, board legal counsel, board clerk, special magistrate or other board representative shall not otherwise enlist the property appraiser's or tax collector's office to perform administrative duties for the board. Personnel performing any of the board's duties shall be independent of the property appraiser's and tax collector's office. This section shall not prevent the board clerk or personnel performing board duties from referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. (3)The board must ensure that all board meetings are duly noticed under Section 286.011,F.S., and are held in accordance with the law. (4)Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law. (5) Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.020 Exchange of Evidence. (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence t o be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturd ay, Sunday, or legal holiday. (b) A petitioner’s noncompliance with paragraph (1)(a), does not affect the petitioner’s right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner’s noncompliance with paragraph (1)(a), does not authoriz e a value adjustment board or special magistrate to exclude the petitioner’s evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or acce pted for consideration by the board or special magistrate. Reasona bleness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specif ically described in subsection (8), of this rule, and in paragraphs 12D-9.025(4)(a) and (f), F.A.C. (2)(a) If the property appraiser receives the petitioner’s documentation as described in paragraph (1)(a), and if requested i n writing by the petitioner, the property appraiser shall, no later than seven (7) days before the hearing, provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be pre sented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no specific form or format required for the petitioner’s written request. (b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall not include the day of the hear ing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday. (3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the proper ty appraiser need not provide the information to the petitioner as describe d in subsection (2). (b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner additional time to review the property appraiser’s evidence. (4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S . mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different t iming and method of exchange. “Provided” means received by the party not later than the time frame provided in this rule section. If either party does not designate a desired manner for receiving information in the evidence exchange, the information shall be provided by U.S. mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner. (5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petition er and the property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subj ect matter of the witness’ testimony, and the name and address of the witness. (6) Hearing procedures: Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consider ation of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. “General action” means a prearranged course of conduct not based on evidence received in a specifi c case at a scheduled hearing on a petition. (7) A property appraiser shall not use at a hearing evidence that was not supplied to the petitioner as required. The remedy for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the i nformation of the property appraiser. (8) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be con sidered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in this section. If provided to the property appraiser less than fifteen (15) days before the hearing, such ma terials shall be considered timely if the board or special magistrate determines they were provided a reasonable time before the hearing, as described in paragraph 12D-9.025(4)(f), F.A.C. A petitioner’s ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. (9) As the trier of fact, the board or special magistrate may inde pendently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence, the board or special magistr ate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 19 4.035, 195.022 FS. History–New 3-30-10, Amended 6-14-16, 4-10-18. VAB RESOLUTION 2020-03 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA, RELATING TO THE ADOPTION OF INTERNAL OPERATING PROCEDURES TO SUPPLEMENT CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE: THE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS WHEREAS, Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures,not rules,that do not conflict with,change,expand,suspend,or negate the rules adopted in rule Chapter 12D-9 or other provisions of law,and only to the extent indispensable for the efficient operation of the Value Adjustment Board; and WHEREAS,the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, or to file evidence electronically. NOW, THEREFORE,BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA,that: 1. For petitioners who choose to participate in an exchange of evidence with the property appraiser under Section 12D- 9.020(2)(a),the petitioner shall provide the property appraiser with a written list and summary of evidence to be presented at the hearing,together with copies of all documentation to be presented at the hearing. The petitioner must provide the property appraiser with two(2)copies in total of the evidence package,unless submitted electronically. 2. All other terms and conditions of Section 12D-9.020(2)(a),Florida Administrative Code,shall remain unchanged. 3. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2019-03. This Resolution of the Value Adjustment Board adopted this day of , 2020, 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 Item // 11C 06/29/2020 Item 11C EXECUTIVE SUMMARY Direction given in regards to Good Cause Determinations OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regards to "Good Cause Determinations". CONSIDERATIONS: (For Late-Filed Petitions) The Clerk may accept, but not schedule for hearing, a VAB petition filed after the statutory deadline has expired. A petition and a non-refundable $15 filing fee may be submitted to the VAB or its designee for a good cause determination if the petition is accompanied by a written explanation with proof of the extraordinary circumstances that delayed the filing. In determining "good cause", the VAB Legal Counsel requests permission to request additional and supplemental information from petitioners,when needed, for thorough good cause reviews. If there is a determination that the taxpayer has shown good cause for missing the deadline,a hearing will be scheduled. Historically, the VAB Legal Counsel has determined "good cause" for the Board (as directed by the VAB). (For Good Cause Reschedules) F.S. Chapter 194.032(2)(a)"The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. The petitioner or the property appraiser may request a reschedule of a hearing for"good cause" by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. Reasons for"good cause"that a board clerk or board designee may consider in providing for a rescheduling are: • Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction; • Illness of the petitioner or a family member; • Death of a family member; • The hearing does not begin within a reasonable time of their scheduled hearing time; • Other reasons beyond the control of the petitioner. In determining"good cause", the VAB Administration requests permission to request additional and supplemental information from petitioners and/or property appraiser, when needed, for thorough good cause reviews. If the board clerk or board clerk designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. 1 06/29/2020 Item 11C If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties". RECOMMENDATION: To designate the VAB Legal Counsel to determine "Good Cause" for late filed petitions for the 2020 tax year and to designate the VAB Clerk to determine "Good Cause" for hearing reschedules (with VAB Legal Counsel guidance) for the 2020 tax year. With this designation, it permits the VAB Legal Counsel and the VAB Clerk to request additional and supplemental information from petitioners and/or the property appraiser, when needed, for thorough good cause reviews for late-filed petitions and for reschedules of hearings. 2 Item /11 1 D 06/29/2020 Item 11D 1 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. If petition has contiguous parcels, as determined in writing by the Property Appraiser’s office, the first parcel will incur the filing of fee of $15.00, while each of the subsequent approved contiguous parcels will incur the fee of $5 for each parcel. 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 2020-04 (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 2020-04 (Proposed) VAB RESOLUTION 2020-04 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. 10. This Resolution shall become effective upon adoption. This Resolution of the Value Adjustment Board adopted this day of , 2020, 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 Item // liE 06/29/2020 Item 11 E EXECUTIVE SUMMARY Recommendation to execute the Initial Certification of the Value Adjustment Board (DR-488p) for Real Property and Tangible Personal Property. OBJECTIVE: To execute and file the Initial Certification of the Value Adjustment Board for Real Property and Tangible Personal Property for the 2020 Tax Roll Year. CONSIDERATIONS: Chapter 197.323 and Chapter 193.122(1), Florida Statutes identifies the requirements necessary to extend the tax roll beyond November 1 of said tax year. The Value Adjustment Board hearings will not conclude prior to November 1, thus an extension of the Tax Roll is needed. Each year in October, the Collier County Tax Collector requests that the Board of County Commissioners extend the tax roll past November 1. The Value Adjustment Board must certify the initial tax roll and again after all hearings required by Florida Statute 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. RECOMMENDATION: To authorize the VAB Chairman to execute the Department of Revenue Form DR-488p for both Real Property and Tangible Personal Property as the Initial Certification of the Value Adjustment Board for the 2020 Tax Roll Year. Attachments • Florida Statute 197.323 • Florida Statute 193.122 • DR-488p for Real Property • DR-488p for Tangible Personal Property 1 Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 197 View Entire Chapter TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS 197.323 Extension of roll during adjustment board hearings.— (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section. (2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board. History.—s. 156, ch. 85-342; s. 163, ch. 91-112. Copyright©1995-2020 The Florida Legislature • Privacy Statement • Contact Us Select Year: 2019 v Go The 2019 Florida Statutes Title XIV Chapter 193 View Entire Chapter TAXATION AND FINANCE ASSESSMENTS 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.— (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197.323, the value adjustment board must complete all hearings required by s. 194.032 and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year. (2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser's website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule. (3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). (4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. (5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls. (6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser's valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1). (7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a). History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch. 91-112; s. 976,ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-128. Note.—Consolidation of provisions of former ss. 193.401-193.421. Copyright O 1995-2020 The Florida Legislature • Privacy Statement • Contact Us Print Form INITIAL CERTIFICATION OF DR-488P 5, THE VALUE ADJUSTMENT BOARD N. 12/09 Rule 12D-16.002 W Florida Administrative Code Section 193.122(1), Florida Statutes FLORIDA Tax Roll Year 2 0 2 0 The Value Adjustment Board of Collier 0 County has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the Check one. ✓ Real Property Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 06/29/2020 Signature, Chair of the Value Adjustment Board Date Print Form INITIAL CERTIFICATION OF DR-488P THE VALUE ADJUSTMENT BOARD N. 12/09 Rule 12D-16.002 Florida Administrative Code Section 193.122(1), Florida Statutes FLORIDA Tax Roll Year 2 0 2 0 The Value Adjustment Board of Collier 0 County has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the Check one. Real Property ✓ Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 06/29/2020 Signature, Chair of the Value Adjustment Board Date Item I/ hF 06/29/2020 Item 1 I F EXECUTIVE SUMMARY Request to destruct Value Adjustment Board Records (VAB Tax Year 2014) OBJECTIVE: To request authorization to have the destruction of VAB Records. These would include the records of the VAB Tax Year 2014. The destruction of these public records would be in accordance with the Record Retention Schedule GS1-SL for Item#375. CONSIDERATIONS: Per Florida Administrative Code, Rule 1B-24 (https://www.flrules.orgigateway/ChapterHome.asp?Chapter=1B-24) "Public Records Scheduling and Disposition", it sets forth the standards and the procedures for the scheduling and the disposition of public records in promoting the efficient and economical management of records. General Record Schedules have been created in order to guide and ensure that records that have archival value are kept and others are retained for varying degrees of time. For State and Local Government Agencies, the General Records Schedule GS1-SL was created to guide the agencies in adhering to a retention schedule based on the various document types used within the governmental agencies. From the GS1-SL Schedule, Item#375 concerns the "Truth-In-Millage" (TRIM) Compliance Files. The retention timeframe noted for these type of files are five (5) fiscal years. The types of documents included within this series may include, but are not limited to, copies of the following: Department of Revenue (DR) forms, newspaper pages, proof of publications in local newspapers (affidavits), public hearing agendas, minutes, resolutions, etc. concerning "Truth-In- Millage" related documents. Since the Value Adjustment Board (VAB) is the public appeal process resulting from the TRIM, it too would fall under this item. Per Florida Administrative Code Chapter 12D-9.034: Record of the Proceeding. (1) The board clerk shall maintain a record of the proceeding. The record shall consist of: (a) The petition; (b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and, (c) Meeting minutes and a verbatim record of the hearing. (2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file. (3) The record shall be maintained for four years after the final decision has been rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is filed. (4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. 1 06/29/2020 Item 11 F The FL Department of State, per Rule 1B-24.003(10), reference "Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals." "The agency shall specify the manner of destruction of such records when documenting disposition. Where possible, recycling following destruction is encouraged." The approved methods of destruction are noted based on what type of records are being destructed: paper, electronic, or non-paper media. VAB records would consist of all three types. RECOMMENDATION: To authorize the VAB Clerk to proceed to have VAB-related documents of the 2014 Tax Year disposed of, by having them destructed by the Records Management Department of the Clerk's agency using an approved method of destruction. Attachments • Florida Administrative Code, Chapter 1 B-24 • State of Florida, General Records Schedule Gsl-SL, Item#375 • Florida Administrative Code, Chapter 12D-9.034 • Florida Department of State"Approved Methods of Destruction" • COC Records Management Department's Records Worksheet and Disposition Form 2 CHAPTER 1 B-24 PUBLIC RECORDS SCHEDULING AND DISPOSITION I B-24.001 General 1 B-24.002 Definitions(Repealed) I B-24.003 Records Retention Scheduling and Disposition I B-24.004 Developing Requests for Records Retention Schedules(Repealed) 1B-24.005 Submitting Proposed Records Retention Schedules(Repealed) 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules(Repealed) 1B-24.007 Division Action(Repealed) 1B-24.008 Revising Records Retention Schedules(Repealed) 1 B-24.009 General Records Schedules(Repealed) IB-24.010 Records Disposition(Repealed) 1B-24.011 Division Criteria for Approval of Records Disposition Requests (Repealed) 1B-24.012 Disposition Certificate(Repealed) 1 B-24.013 Penalty for Violation(Repealed) 1B-24.001 General. (1)This chapter establishes standards and procedures for the scheduling and disposition of public records to promote economical and efficient management of records and to ensure that records of archival value under an agency's control are so designated and ultimately transferred to the Florida State Archives or to a local records office, archives,or historical records repository. (2)Each agency in the State of Florida is responsible for complying with the provisions of this chapter. (3)For the purpose of this chapter: (a) "Agency" means any state, county, or municipal officer, department, district, division, board, bureau, commission or other separate unit of government created or established by law. (b) "Custodian" means the elected or appointed state, county, district, or municipal officer charged with the responsibility of maintaining the office having public records,or his or her designee. (c)"Disposition"means final actions taken with regard to public records that have met all retention requirements and are no longer needed for current government business as indicated in General Records Schedules or Records Retention Schedules.Disposition may include either destruction of public records or transfer of public records to the custody of another public agency such as the Florida State Archives or a local government archives or records repository. (d)"Division"means the Division of Library and Information Services of the Department of State. (e)"Electronic records"means any information that is recorded in machine readable form. (f)"Florida State Archives"means the program maintained by the Division for the preservation of those public records and other papers that have been determined by the Division to have sufficient historical or other value to warrant their continued preservation by the state and which have been accepted by the Division for transfer to its custody. (g) "General Records Schedules" means retention requirements established by the Division for public records common to all agencies or specified types of agencies within the State of Florida indicating the minimum time such records must be kept. (h)"Intermediate files"(processing files)are temporary electronic files used to create,correct,reorganize,update,or derive output from master data files. Intermediate files are precursors of public records, and are not, in themselves, public records which must be retained. Intermediate files only exist provided a fmal product is subsequently generated which perpetuates, communicates, or formalizes knowledge of some type. In the absence of such a final product,processing files constitute final evidence of the knowledge to be recorded and shall not be construed as intermediate files for the purposes of this chapter. (i)"Public records"are those as defined in section 119.011,F.S.,and include records that are designated by statute as confidential or exempt from public disclosure. (j)"Record(master)copy"means public records specifically designated by the custodian as the official record. (k)"Record series"means a group of related public records arranged under a single filing arrangement or kept together as a unit (physically or intellectually)because they consist of the same form,relate to the same subject or function,result from the same activity, document a specific type of transaction, or have some other relationship arising from their creation, receipt, or use. A record series might contain records in a variety of forms and formats that document a particular program, function,or activity of the agency. (1)"Records Retention Schedule"means retention requirements established by the Division for public records held by a specified agency within the State of Florida indicating the minimum time such records must be kept. (m)"Retrospective conversion project"means the bulk microfilming or digital reformatting of existing backfiles; it does not refer to day-to-day scanning of current items conducted as part of daily workflow. Rulemaking Authority 257.14,257.35(7), 257.36(6)FS.Law Implemented 257.35, 257.36 FS. History—New 1-8-80,Formerly 1A-24.01, 1A-24.001, Repromulgated 3-23-93,Amended 2-20-01, 1-18-09. 1B-24.002 Definitions. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.02, 1A-24.002, Amended 1-7-88,Repealed 2-20-01. 1B-24.003 Records Retention Scheduling and Disposition. (1) The Division issues General Records Schedules which establish minimum retention requirements for record series common to all agencies or specified types of agencies based on the legal,fiscal,administrative,and historical value of those record series to the agencies and to the State of Florida. The General Records Schedules established by the Division, which can be obtained at http://dos.myflorida.com/library-archives/records-management/general-records-schedules/,are incorporated by reference: (a) General Records Schedule GS1-SL for State and Local Government Agencies (http://www.flrules.org/Gateway/reference.asp?No=Ref-08488,eff.08/17). (b) General Records Schedule GS2 for Law Enforcement, Correctional Facilities, and District Medical Examiners (http://www.flrules.org/Gateway/reference.asp?No=Ref-08489, eff. 08/17). (c) General Records Schedule GS3 for Election Records (https://www.flrules.org/Gateway/reference.asp?No=Ref-05000, eff 2/19/15). (d) General Records Schedule GS4 for Public Hospitals, Health Care Facilities and Medical Providers (https://www.flrules.org/Gateway/reference.asp?No=Ref-05001,eff.2/19/15). (e)General Records Schedule GS5 for Public Universities and Colleges(https://www.flrules.org/Gateway/reference.asp?No=Ref- 05002,eff.2/19/15). (f) General Records Schedule GS7 for Public Schools Pre-K-12 and Adult and Career Education (https://www.flrules.org/Gatewav/reference.asp?No=Ref-10357,eff.2/21/19). (g) General Records Schedule for Fire Departments (Schedule GS8) (https://www.flrules.org/Gateway/reference.asp?No=Ref- 05004,eff.2/19/15). (h) General Records Schedule GS9 for State Attorneys (https://www.flrules.org/Gateway/reference.asp?No=Ref-05005, eff. 2/19/15). (i) General Records Schedule GS 11 for Clerks of Court (https://www.flrules.org/Gateway/reference.asp?No=Ref-05006, eff 2/19/15). (j)General Records Schedule GS12 for Property(https://www.flrules.org/Gateway/reference.asp?No=Ref-05007,eff 2/19/15). (k) General Records Schedule GS13 for Tax Collectors (https://www.flrules.org/Gateway/reference.asp?No=Ref-10358, eff. 2/21/19). (1) General Records Schedule GS14 for Public Utilities (https://www.flrules.org/Gateway/reference.asp?No=Ref-10359, eff 2/21/19). (m) General Records Schedule GS15 for Public Libraries (https://www.flrules.org/Gatewav/reference.asp?No=Ref-05010, eff 2/19/15). (2)For each record series not covered by General Records Schedules established by the Division, each agency shall submit to the Division a request for a records retention schedule on Department of State Form LSSE-105REff.2-09,"Request for Records Retention Schedule" which is hereby incorporated by reference and made part of this rule. A copy of Form LS5E-105REff.2-09, effective February 2009, may be obtained from the Division of Library and Information Services, Department of State, Mail Station 9A, Tallahassee, Florida 32399-0250,or from the Division's Records Management website at http://dlis.dos.state.fl.us/RecordsManagers. (3) In completing Form LSSE-105REff.2-09, "Request for Records Retention Schedule," the agency shall consider the legal, fiscal, administrative,and historical value of each record series to the agency and to the State of Florida.The custodian of the records or his or her designee shall sign the Form LS5E-105REff.2-09 and submit it to the Division for determination of official retention requirements. (4) Retention and scheduling of intermediate files are not feasible due to their transitory nature; therefore, submission of Form LS5E-105REf.2-09,"Request for Records Retention Schedule"is not required for intermediate files. (5) Each Request for Records Retention Schedule shall be analyzed by the Division in the context of the submitting agency's statutory functions and authorities. Florida Statutes, administrative rules, operating procedures, applicable federal regulations and other such sources shall be researched to assist in the Division's determination of the value and retention requirements of each record series. (6)The Division shall review Request for Records Retention Schedule forms to determine whether the records may merit transfer to the Florida State Archives or to a local records office, archives, or historical records repository, based upon the records' enduring legal,fiscal,administrative,and historical values(archival value).If the Division determines that the records may have archival value, an indication of such potential archival value shall be made on the Request for Records Retention Schedule form.The main objectives of this determination are to identify and ensure the preservation of records of archival value pertaining to the operation of government and to protect the rights and interests of the citizens of the state. (7) The Division, with information submitted on Form LSSE-105REff.2-09, "Request for Records Retention Schedule" and its own research into the legal,fiscal,administrative, and historical value of the record series,shall create an official"Records Retention Schedule." Once the Division has approved an official Records Retention Schedule, the submitting agency shall adhere to the terms of that schedule for the record series described therein. (8) An approved Records Retention Schedule may later need to be revised based on new statutory, regulatory, or other requirements or agency needs. When changes are necessary,the agency shall submit a new Form LSSE-105REff.2-09,"Request for Records Retention Schedule" for the record series indicating the nature of the changes and the reason they are necessary. Revised Records Retention Schedules shall be processed in the manner specified in subsections 1B-24.003(2)-(8),F.A.C., above. (9)(a)Public records may be destroyed or otherwise disposed of only in accordance with retention schedules established by the Division. Photographic reproductions or reproductions through electronic recordkeeping systems may substitute for the original or paper copy, per section 92.29, F.S., Photographic or electronic copies. Minimum standards for image reproduction shall be in accordance with rules 1 B-26.0021 and 1B-26.003,F.A.C.An electronic or microfilmed copy serving as the record(master)copy must be retained for the length indicated for the record(master) copy in the applicable retention schedule. An agency that designates an electronic or microfilmed copy as the record(master)copy may then designate the paper original as a duplicate and dispose of it in accordance with the retention requirement for duplicates in the applicable retention schedule unless another law, rule, or ordinance specifically requires its retention. (b)Any state agency record series identified by either a General Records Schedule or approved Records Retention Schedule as having possible archival value shall not be destroyed without the approval of the Florida State Archives. (c)Where a local government has formally established a records office,archives,or historical records repository,local government agencies within that jurisdiction may transfer records of archival value to that repository. An agency may also loan records to another governmental jurisdiction or to a non-government historical records repository or historical society provided an agreement is signed by both parties specifying the required conditions of the loan, including the responsibilities of both parties for the management of public records in accordance with chapter 119, F.S. The loaning agency shall remain the legal custodian and retain ultimate responsibility for the maintenance and preservation of the records, including ensuring accessibility to the records and non-disclosure of statutorily exempt or confidential information. (d) Prior to records disposition,agencies must ensure that all retention requirements have been satisfied. For each record series being disposed of,agencies shall identify and document the following: 1. Records retention schedule number, 2. Item number, 3. Record series title, 4. Inclusive dates of the records, 5. Volume in cubic feet for paper records;for electronic records,record the number of bytes and/or records and/or files if known, or indicate that the disposed records were in electronic form; and, 6. Disposition action(manner of disposition)and date. Agencies are not required to document the disposition of records with a retention of "Retain until obsolete, superseded or administrative value is lost" (OSA) except for records that have been microfilmed or scanned as part of a retrospective conversion project in accordance with rule 1B-26.0021 or 1B-26.003,F.A.C., where the microfilm or electronic version will serve as the record (master)copy. (10)Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals. In destroying records containing information that is confidential or exempt from disclosure, agencies shall employ destruction methods that prevent unauthorized access to or use of the information and ensure that the information cannot practicably be read, reconstructed, or recovered. The agency shall specify the manner of destruction of such records when documenting disposition. Where possible,recycling following destruction is encouraged. (a) For paper records containing information that is confidential or exempt from disclosure, appropriate destruction methods include burning in an industrial incineration facility,pulping, pulverizing, shredding, or macerating. High wet strength paper, paper mylar, durable-medium paper substitute, or similar water repellent papers are not sufficiently destroyed by pulping and require other methods such as shredding or burning. (b)For electronic records containing information that is confidential or exempt from disclosure, appropriate destruction methods include physical destruction of storage media such as by shredding, crushing, or incineration;high-level overwriting that renders the data unrecoverable;or degaussing/demagnetizing. (c) For other non-paper media containing information that is confidential or exempt from disclosure, such as audio tape, video tape, microforms, photographic films, etc., appropriate destruction methods include pulverizing, shredding, and chemical decomposition/recycling. (d)Agencies shall not bury confidential or exempt records since burying does not ensure complete destruction or unauthorized access. (11)Each agency shall submit to the Division, once a year, a signed statement attesting to the agency's compliance with records management laws,rules,and procedures. (12)The Division shall compile an annual summary of agency records scheduling and disposition activities to inform the Governor and the Legislature regarding statewide records management practices and program compliance. Rulemaking Authority 119.021(2)(a),257.35(7),257.36 FS.Law Implemented 119.021(2)(b)-(d),257.35,257.36 FS.History—New 2-20-01,Amended 1-18-09, 2-19-15, 7-27-17, 4-21-19. 1B-24.004 Developing Requests for Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly 1A-24.04, 1A-24.004, Amended 1-7-88, 3-23-93,Repealed 2-20-01. 1B-24.005 Submitting Proposed Records Retention Schedules. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly 1 A-24.05, 1A-24.005,Amended 1-7-88,3- 23-93, Repealed 2-20-01. 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly IA-24.06, IA-24.006,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.007 Division Action. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly 1A-24.07, IA-24.007,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.008 Revising Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.08, IA-24.008, Amended 1-7-88,3-23-93,Repealed 2-20-01. I B-24.009 General Records Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.09, IA-24.009, Amended 1-7-88, 3-23-93,Repealed 2-20-01. 1B-24.010 Records Disposition. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80,Amended 1-4-84, Formerly 1A-24.10, IA-24.010, Amended 1-7-88, 3-23-93, 7-1-93, Repealed 2-20-01. 1B-24.011 Division Criteria for Approval of Records. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS. History-New 1-8-80,Formerly IA-24.11, IA-24.011,Amended 1-7-88,3- 23-93, Repealed 2-20-01. 1B-24.012 Disposition Certificate. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80, Formerly 1 A-24.12, IA-24.012,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.013 Penalty for Violation. Rulemaking Authority 257.14 FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly 1A-24.13, IA-24.013,Amended 1-7-88, Repealed 3- 23-93. State of Florida GENERAL RECORDS SCHEDULE GS1-SL FOR STATE AND LOCAL GOVERNMENT AGENCIES tfilo -'.':,,' ',4;\ li,--7.it.-7,t -AnS-141 '.,COO WE 1 EFFECTIVE: August 2017 Rule 1 B-24.003(1)(a), Florida Administrative Code Florida Department of State Division of Library and Information Services Tallahassee, Florida 850.245.6750 recmgtCa�dos.myflorida.com info.florida.gov/records-manaqement General Records Schedule GS1-SL for State and Local Government Agencies Statutes,Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Retention pursuant to Section 95.091, Florida Statutes, Statute of Limitations on actions to collect taxes. RETENTION:5 fiscal years after account no longer active. TRAFFIC ACCIDENT REPORTS Item#306 This record series consists of copies of traffic accident reports received from law enforcement agencies and used in agency studies to determine if a traffic light, stop sign, caution light,or other traffic control device should be placed at an intersection, street, or other roadway. The series may also include an index to the reports to assist the agency in providing information to citizens or other agencies regarding the number of accidents at a particular intersection,street, etc.,over a specified period of time. The index may include, but is not limited to,the road/street name,the number of accidents for a particular street, and other related information. RETENTION:4 calendar years. TRAINING MATERIAL RECORDS Item#147 This record series consists of materials used in training, such as films, slide presentations, manuals,workbooks, and other related items. Check with applicable training agencies(i.e., state and federal agencies, etc.)for retention requirements.This record series does not include records documenting training of individuals. These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. TRANSITORY MESSAGES Item#146 This record series consists of records that are created primarily to communicate information of short-term value. "Transitory"refers to short-term value based upon the content and purpose of the message, not the format or technology used to transmit it. Examples of transitory messages include, but are not limited to, reminders to employees about scheduled meetings or appointments; most telephone messages(whether in paper,voice mail,or other electronic form); announcements of office events such as holiday parties or group lunches; recipient copies of announcements of agency sponsored events such as exhibits, lectures or workshops; and news releases received by the agency strictly for informational purposes and unrelated to agency programs or activities. Transitory messages are not intended to formalize or perpetuate knowledge and do not set policy, establish guidelines or procedures,certify a transaction, or become a receipt. RETENTION: Retain until obsolete, superseded,or administrative value is lost. TRAVEL RECORDS Item#52 This record series consists of copies of travel vouchers and related records detailing expenses incurred during travel and the authorized per diem rate indicated or the amount of reimbursement based on the actual cost of lodging and meal allowances and other expenses.Copies of travel authorizations, itineraries and other supporting documents may also be included. See also"DISBURSEMENT RECORDS: DETAIL." RETENTION: 5 fiscal years. TRUTH-IN-MILLAGE(TRIM) COMPLIANCE FILES Item#375 This series documents each local taxing authority's compliance with Florida's Truth-in-Millage statutory requirements relating to proposed tax assessments and millage rates.The series may include, but is not limited to, copies of the following:forms submitted to the Department of Revenue such as DR-420 Certification of Taxable Value, DR-420S Certification of School Taxable Value, DR-422 Certification of Final Taxable Value, and DR-487 Certification of Compliance, or their equivalent forms; copies of public hearing agendas and/or minutes; copies of ordinances or resolutions adopting the final millage rate and the final budget;and newspaper page(s)containing, and proof of publication from the newspapers for, any related legal advertisements such as the Budget Summary Advertisement, Notice of Proposed Tax Increase, Notice of Budget Hearing, Notice of Tax for School Capital Outlay(for schools), Amended Notice of Tax for School Capital Outlay, and (for counties)Notice—Tax Impact of Value Adjustment Board (Form DR-529). Records are created and submitted pursuant to Chapter 200, Florida Statutes, Determination of Millage. RETENTION: 5 fiscal years. UNCLAIMED PROPERTY RECORDS Item#309 This record series consists of agency copies of the Report of Unclaimed Property submitted to the Department of Financial Services as required by Section 717.117, Florida Statutes, for the registration of unclaimed or abandoned tangible or intangible property. Section 717.1311(1), Florida Statutes, Disposition of Unclaimed Property—Retention of Records, requires agencies holding unclaimed or abandoned property to maintain records of the specific type of property, amount, name, and last known address of the owner for five years after the property becomes reportable. RETENTION:5 anniversary years after the property becomes reportable. 41 12D-9.034 Record of the Proceeding. (1)The board clerk shall maintain a record of the proceeding. The record shall consist of: (a)The petition; (b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence;and, (c)Meeting minutes and a verbatim record of the hearing. (2)The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied.In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing,the board clerk shall retain the verbatim record as part of the petition file. (3) The record shall be maintained for four years after the fmal decision has been rendered by the board if no appeal is filed in circuit court,or for five years if an appeal is filed. (4)If requested by the taxpayer,the taxpayer's representative,or the property appraiser,the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. impartment or atate uivisror or r_iordry_di rnrorrnauon cervices rcecoros iv2anagemenwispose ur Public Record,Approved Methods of Destruction Approved Methods of Destruction Rule1B_24, Florida Administrative Code, sets forth the following requirements for destruction of public recur: 1B-24.003(10) Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals. In destroying records containing information that is confidential or exempt from disclosure, agencies shall employ destruction methods that prevent unauthorized access to or use of the information and ensure that the information cannot practicably be read, reconstructed, or recovered. The agency shall specify the manner of destruction of such records wht documenting disposition. Where possible, recycling following destruction is encouraged. (a) For paper records containing information that is confidential or exempt from disclosure, appropriate destruction methods include burning in an industrial incineration facility, pulping, pulverizing, shredding, or macerating. High wet strength paper, paper mylar, durable-medium paper substitute, or similar water repellh papers are not sufficiently destroyed by pulping and require other methods such as shredding or burning. (b) For electronic records containing information that is confidential or exempt from disclosure, appropriate destruction methods include physical destruction of storage media such as by shredding, crushing, or incineration; high-level overwriting that renders the data unrecoverable; or degaussing/demagnetizing. (c) For other non-paper media containing information that is confidential or exempt from disclosure, such as audio tape, video tape, microforms, photographic films, etc., appropriate destruction methods include pulverizing, shredding, and chemical decomposition/recycling. (d) Agencies shall not bury confidential or exempt records since burying does not ensure complete destrucn or unauthorized access. R C( ,, atk SUBMISSION OF RECORDS TO RECORDS MANAGEMENT DEPARTMENT WORKSHEET To be completed when requesting Pick-up of records by RMD Request date: Pickup Requested By: (Name and title) (Department) Location of Pickup: Number of Boxes: (one legal size 36" box= 2.5 cu. Ft.) Complete description of contents to aid in matching to State of Florida retention schedules: (Include Court type, if applicable, ie.Jury, Small Claims,Traffic, Circuit Civil, Misdemeanor, etc.) Record Dates or Year(s) Retention Schedule, Item Number and Title, if known (RMD personnel can help you, if needed) Retention Period (if known) ie. 6 months, 1 year, 2 years, 10 years, etc. Is this a Historical or Permanent Record? Check all that apply: Records have been scanned and/or duplicates are stored electronically. Paper Records must be Stored at Warehouse until Retention is Met(Complete Label (exhibit A)for each box). Records must be Microfilmed and Disposed in Recycle Bin (Complete Records Disposition Document(exhibit B) with Signature on line#4) Records must be Microfilmed and Shredded (Complete Records Disposition Document (exhibit B) with Signature on line#4). Duplicate and Return copy of Microfilm to Department after filming. Records must be Disposed in Recycle Bin (Complete Records Disposition Document (exhibit B) with Signature on line#4). Records contain confidential information and must be Shredded (Complete Records Disposition Document (exhibit B)with Signature on line#4). Additional Instructions: Records Picked up by: Date: Records Technician NO. RECORDS DISPOSITION DOCUMENT PAGE OF PAGES 1. AGENCY NAME and ADDRESS 2. AGENCY CONTACT (Name and Telephone Number) ( ) — Ext. 3. NOTICE OF INTENTION: The scheduled records listed in Item 5 are to be disposed of in the manner checked below(specify only one). ❑ a. Destruction 0 b. Microfilming and Destruction 0 c. Other 4. SUBMITTED BY: I hereby certify that the records to be disposed of are correctly represented below, that any audit requirements for the records have been fully justified, and that further retention is not required for any litigation pending or imminent. Signature Name and Title Date 5. LIST OF RECORD SERIES f. g, a. b. c. d e Volume Disposition Schedule Item Title Retention Inclusive In Action and No. No. Dates Cubic Date Feet Completes After AuthonzaUrn 1. 6. DISPOSAL AUTHORIZATION: Disposal for the above listed 7. DISPOSAL CERTIFICATE: The above listed records have been records is authorized. Any deletions or modifications are indicated. disposed of in the manner and on the date shown in column g Signature Date Custodian/Records Management Liaison Officer Date Name and Title Witness Item I/ hG 06/29/2020 Item 11G EXECUTIVE SUMMARY Value Adjustment Board (VAB) reference materials and website links. OBJECTIVE: For Value Adjustment Board (VAB) reference materials to be made available to the public, the special magistrates and the board members per Section 12D-9.013 of the Florida Administrative Code (F.A.C.) CONSIDERATIONS: To make the following reference materials available: • Florida's Government in the Sunshine Manual • Rule Chapter 12D-9, Florida Administrative Code (F.A.C.) • Department of Revenue's Value Adjustment Board (VAB) Forms • Rule Chapter 12D-10, Florida Administrative Code (F.A.C.) • Rule Chapter 12D-51.001; Rule Chapter 12D-51.002; and Rule Chapter 12D-51.003 • DOR's Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials • Information for Taxpayers regarding Florida's Property Tax System and the VAB Process • Florida Statutes: Chapter 119; Chapter 286; Chapter 192; Chapter 193; Chapter 194; Chapter 195; and Chapter 196 RECOMMENDATION: To notice these referenced documents and their associated website links. Attachment • VAB Reference Materials 1 06/29/2020 Item 11G VAB REFERENCE MATERIALS All referenced materials can be found at: https://apps.collierclerk.com/board-records-vab/value-adjustment-board ; https://apps.collierclerk.com/axiaweb2019/ ; or at the referenced links below: • Florida's Government in the Sunshine—Government-in-the-Sunshine Manual www.myflsunshine.com/sun.nsf/sunmanual • Rule Chapter 12D-9, F.A.C. and DOR's VAB Forms—Uniform Policies and Procedures Manual and Associated Forms and Rule Chapter 12D-10, F.A.C. - Rules Applicable to the Requirements for Hearings and Decisions https://floridarevenue.com/property/Pages/VAB.aspx https://floridarevenue.com/property/Pages/Forms.aspx https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-9 https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-10 • Rule Chapter 12D-51.001, F.A.C. - Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines; • Rule Chapter 12D-51.002, F.A.C. - Standard Measures of Value: Tangible Personal Property Appraisal Guidelines; • Rule Chapter 12D-51.003, F.A.C. - Florida Real Property Appraisal Guidelines https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-51 • Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials https://floridarevenue.com/property/Documents/UniformPoliciesManual2019.pdf https://floridarevenue.com/property/Documents/OtherLegalResources2019.pdf https://floridarevenue.com/property/Documents/ReferenceMaterials2019.pdf • Information for Taxpayers regarding Florida's Property Tax System and the Value Adjustment Board Process and a Property Brochure https://floridarevenue.com/property/Pages/Taxpayers.aspx https://floridarevenue.com/property/Pages/Forms.aspx • Florida Statutes: Chapter 119, 286, 192; 193; 194; 195, and 196 (Available at: http://www.leg.state.fl.us/Statutes/) Item huH 06/29/2020 Item 11H EXECUTIVE SUMMARY Value Adjustment Board (VAB) 2019 Expense Report OBJECTIVE: VAB Expense Report for the 2019 Tax Year CONSIDERATIONS: The breakdown of the 2019 Value Adjustment Board (VAB) expenses from July 1, 2019 through May 2020. This report includes the following types of expenses: costs associated with the special magistrate contracts, legal counsel contract, court reporting services, the petition filing software, postage, clerk services, archival of the record, etc. This report was submitted in April 2020 to Finance to audit. The Finance Department invoiced the School District for their two-fifths portion of the expense. RECOMMENDATION: For informational purposes. Attachment • Final Expense Report for VAB 2019 1 o. CC Cl. * * * * * * LU u k CO Q e \ N. N \ \ \ \ CC -J 0 / O CCI — Z w 1- z 3 M_ \ I I I Cl / I ® < P. / w M —I Q > cn N 0 CC -J O Lig z < \ < < 0 < $ O \ ƒ cc \ z \ A » Lu / o \ co > e = $ _ _ % > LIJ CC E k < > > } / $ / ƒ § cc cr) 7 2 % Lu 0 W / / I / Q 2 o. w m o % u / 2 < 2 5 % / 0 g � LI } < h. o / 2 $ q % = E g _ Q 0 Z - 0 2 ° M k 0 \ 0 0 Z I 0 / < O 7 0 z _ or) E Z \ - o cC \ Lu I- P. z o z z P @ \ m / < 3 uJ u § o % \ < LL E E E g i Q u g y 2 > < z N. 0 2 2 E _ < ± 2 « k d 2 q j o P g k < § \ \ / \ f % $ < % d CC ƒ ^ e = > = z ¥ ] / < e 0 ® % f § CO \ -, § < } / o o 2 cC o Lu tui< / \ } \ z z \ E / > \ CO e ® CC / ? 0 C z < � uj -1 UJ N 0 = \ / \ 0 \ 2 } < \ j Lu \ \ \ \ / \ 0 cc \ f % \ \ / o > / 2 / \ § e _ < s z co —I P o u 0 k / k 12 D 3 < E u o < < ® H > I E E 0 > < < 0 o z e 3 , \ t P 2 * * * * * O m 00 N Q 00 Q O Ol Ol Q1 z L z cri N W O M m m Hi Hi 4 ni L} 1f V? vi In C vi a' ' In If) a' i E a cc _ a, 0 I I 0 rl 4 N 00 111 rl c-i M N a_ 7 ID u _ z C7 p Q 0_ N m a Z CD z W Ia z a } z Z > w <Q Z O coZ W J J W m < 0 w w _ m z l7 Q H n 0 C7m >w OZ In Z W Z Q cc > J -o 07 U I F- cC v) i-i C(6 fDD OW O> n Z > CC F__ w z LU LLI Y < LuQ 1 Q O Lu D ° a J C7 p Q O J Lu ~ U Z v) _ F- wUw OI w vi w zW ° w V N }. cZ pD} W Z w oLL } a0i N LnNIi Z 0 C7 Z p - Q U../ i1 \ w n mW a o U I °2 n CCw w N Z ww Z I i w a c\ CC Q F- U z z > p w U n N > O >al ° U w w CCo a asu " aZ I- a s 7Z wa o Nz = Z '`iz 2IQ 0rz Z 0 Z O a c't wYt = cc U O Ns7 a J 7 J C7v) H a C7 w Z 06 < D Q <a Z Z - ccawrn Q wW wCCj - H U O IQ Z U w a \ N cc w 0: w CC PU_ 0a Zo0 O w W ° w l cc a I Z I = wO z D Z 0 n N F- Ln ._ Q w P wet v) p \ U O OT (7 U F- al 7uJ U \ O I LL w Zl N a N w a \ Z \ ZN w z U N cc cc ,-I n pO U U N M 2 aO t7 Z W w -- 0Z .-I W Q _ \ D: JuU za00p cC Z - Q >F- a W Z I- Q UJ o O Q z ° Q I- w a Zw QC7 C7 N 0, UUH V") UF- LU \ I W CI W Wm InZ Z Q oCC w cc O ~ zNNOz z - oNo ZUF- zo LL 1-1-1 o - Q O CC Nw0Zp' <9 ULUCCaCC cc p J O cc pw p a vuz � � � � g ° D � o ° mom> F- aoa U oo � � w o ' w 0 UQoo QO Uw cc cc J ws o w - ccZ Q Q QCQ o m I < cc a s ci a U c ° cC I 5 > jx * * ,,* z z HI z z 7 z k 3 z k H1 HI / / m -CA- cc cc I I f / / 4 a b I cc 0 0 0 z z \ z \ Z \ < z < / < o / z < < / < < o § k I > z > 0 $ c7 > cc I > g > 3 = z c LU z 7 U \ 0 z \ / 2 10 En o n ± 0 m I 0 u eC 0 k > q I / \ > > CC cC 0 9 > 0- LU \ 0 V) 0 CO L2 \ E \ \ LUL & $ \ u >- u >- Cr-) u >- % LU $ < < < CO HI < CO < k CO < _ ( CO < co \ \ E 5 \ \ o \ o k $ \ § J < < _ • V) < < < < < z z < < < < e < < 0 z < < > > _ 2 » I > I z I I z c7 2 _L < /$ / % / \ L /< 2 < / > < < < Z <§ / 2 < % 2 2 % / 2 ZZ % 2/ LU I LU 1 0 Lu Lu Lu Lu 0- = I z LU = I Z =z e I¥ e z e z z e V) e c z 01 (31 / Z / / / \ / � z LU L Z Z g 3 < S 3 LL E % 0 e % 3 U- f 3 3 � $ _ I 3 0 < \ \ f < E \ \ \ \ / / / / 0 @ E 2 0 2 z 2 e z L 2 e v) z z z 2 e / _ $ \ / Z \ ƒ \ ƒ 7 g 0 = ± § LU J LU Q CC LU c 0 z c o_ 5 ® c 0 o c o_ CC 0 0 $ cc LU 0 0 f f \ ƒ f 6 f f / \ f D ƒ U u f a } 2 < 2 < < < < < o < z 2 / o = z _ z 2 < o CC I > > < ƒ I > ± I > > < CC I > > < > < c / * * * ** * a a m N _ < < La z z ® z P m z z K \ \ oci a) m in- 1 m \ / cc cc cc I I I I I \ 7 7 \ 2 vi 4 m m a o 0 L.9 2 G g 0 0 z 0 § < 0 c7 § e = < _ < < e 2 < < = Q = < c z < u < 0 < 0 < z < 0 LLJ \ \ Z \ \ cc \ \ \ 2 § \ U w 7 CC 0 CC q CC / % _ % CC CO e 0 < � 0 CO L 0 R ® a V) 7 ® 0- \ 0 \ ® LLJCI >- % / % $ % t u & 3 < < < _ oo < = 3 < _ < CO Cr cc rs.J cc < CC < < < 0 e > e > e > 0 ¥ > $ > « S § § 0 v) < ® < 8 x a x e x G 5 x 8 x < < G < < Q < < z G < < < < / » I z > I 2 2 I 2 z 2 = 2 _ < m < u < § < u < / LU u < u < / < / / LU 2 I k 2 2 k / 2 k I k § o Q o I / $ E q $ E A $ I z A $ I % \ I z u e e P e R 2 01 k 7 L / H % O 2 L % u 3 a I- s z = - cn z z - I LU 7 \ CV 0 \ \ I— < d \ / e \ z E 2 E z E LLJ 2 \ z \ z E § - /LIJ 2 E z CC CM 0 CC f CC 1-1-1 0 CC $ CC / 7 / 0 $ 0 CC $ 7 CM 2 0VI = o V) 5 2 0 V) 5 2 0 2 0 cc 3 d = o u = cc 0 u = / _ 3 3 2 d ƒ _ cc 2 < co o / < co z / < co z co z \ / / / < z = I > < cc 1 4 > < cc 1 $ > < > < cc I $ cc 14 > < * * * * * * * * a a oo a co a -i a m a Z Z Z Z Z N Z NO �O n 00 N ,--I in. tcn om/? N N to CC CC CC to I I I CC o ui Ln I u) N N M M M 0 C7 0 0 o0 o Z p E 0Z 0 Z a Z (7 co co m co0 w m a l7 m a m m Z a w a w a cc a 0 Z a 0 a s • > I > CC = > O w > CC 2 > m = > a -0 -0 0 -0 U w -a 0 < -o 0 -a LU Z(13 (0 W Z (CO LU LL! ( U w C U Z C = o m w Ln w 0ec ~ w H a w 0 cc m w 0 w O N a I-i H Q N rn S N H 0 H H a H o N LU 3 N C) LLJ 3 >- w N o N N H m H m H m I� H m H H CC a CC a 0 CC a CC a CO CC a a COCC tna VI—) < V VI— a VI—) < v NQ v VI—) < 3 X 3 x (3 x (.7 (3 x (7 x (3 x as as L7 as z as (7 as L7 as 2 _ 2 i z 2 _ E 2 = z 2 = z g = J 0 J 0 22 J (7 a J C7 2 J a 0 a 0 a LLJ < 0 LU LU < 0 a w < 0 a w < U = U w U w U w CC 0 w COc = Z w CC Z_ Z w CC = Z w = Z w 0 to H J to H z 0 v) H 0 N z 0 to 1 Z D N ? 01 i n W cn > t71 0 > > co 0 a > Cn Z Z Z w Z w \ Z w \ z w Z �) o w CO w M w 0 0 U O 0 LL I O 0 LL = O 0 11 = 0 w = 0 � O O `� O O 1— `� 1— to Z � U H o Z U H i Z H V') Z r-I H LL w w w w w w w w w w w w w w w w w LA_ LU w O m LU 0 C4 LU CC to 0 CC LU to 0 CC w CC cn 0 CC LU N 0 CC w D O N D O N JCC D O N J CC CC D O w CC 0 O M w cc D O N cc E Y cc E Y U C- C= E Y U e` cc 0 Y U a cc 0 U CC cC Q 0 < 0 cc u Q O co o cc u a 0 co o u Q cc O co z u a cc o co z u Q cc O cc I cc I > a cc I > a cc I > a cc I > a cc I * �« * r * * 00 \z rn \ N Q m Q Ol Q tri � z 00 z � z z o r.J co N o in • 1 VI VI N V) CC CC 2 2 CC 2 2 Ln Ln I v1 in N N en N N m 4 tD L6 0 0 p 0 0 E 0 2 Z 0 0 0 02 0 0 Q - 2 Z_ co Z_ Q Z opa Fc a cc w < 0 Q Q 0 a Q Q Q 0 Z < w O w _c 00 Z c 0 = -0 o 2 > 0 < > v Z c w Z c OU w tv CC O ra w 0 It/ CC 0 tv LU 2 ro CC CC O _LLIiW w O Q W 0 Q w O Q W 0 j W Qm �, Qm � m Q' ~ m o 1— co > Q N >> F 1- -Q a NQ LnQ Q- 7 7 X v7 X v7 X 7 7 X 0 X z < < C7 < < 0 < < z < < U < < 2 2 2 z 2 2 z 2 2 Z Q J 0 E J 0 W' J U Q _1 0 _1 (.9 LLJ LLJ < D D2ZwC < LLJ < D < W < D W w Q n < w < CC C Zw Zw Zwo Z 0= = 2 Z CC LUz 1_ z 2 Z D F Z D NH0N 0 " F"" v) 0v)> > rn 0 (j > rn C7 > rn 0 > > m a enZw \ " \ Q w - "' \ "'Z Z z z LU CL LL LU i�-1 0 LL = 0 0 LL = CT) LL w O LL W r--I a a a a a 0 LI Z �' U 1- .n z `� 00 F- v~i z `i OU F N z r' 0U 1- Ln H - OU 1- Y W LL W W Y w LL LU w Y W LL LU W Y w LL LU w W LL W LLJ w w 0 CC _ w 0 CC _ w 0 = CC w 0 CC = CC Y w 0 uJ J 0 0CC _ N J 0 0 N J 0 cc _o N LU 0 O N w 0 _o N U b o 0 m eL cc 0 0 E U 0 0 U a cc 0 0 U a cc La 0 o 0 z m 0co 0 m 0 < a� > < ae < ac > < Qc < a >> > > = * ** * * L z o < 0 o QHi z ci Ni . I Ni Z Hi z Z N Hi 4 Hi Cr) V) vj V) cc vi cc LA CC I cc I CL I o = Li-) I o Lr) .4 N. .4 Lf) Ni 4 lD O 0 0 O O o 0o 0p 0D Q Z a Z D Z Q C7 m o Fc m Q o F co Q l7 co C co a w a 0 w > o z a >Do = = w _o a o W W CU W C LU Z C U Z C U Z cc 0 LU = (6 = O (D ('-I CC Q f6 W = (O O fU CC o cow H a w CC o 0 < w o LU w < w 3 I->- ~ o v) v) i\-I QrsJ cc CO N Q co (j N H m \ H m H m \ H > '-1 CC > \ i\-I C- > \ I- > Cc G Q v N Q v � g v a N a 0 a s z_ a s 0 z a s C7 < < < < z 2 = 2 2 = z 2 2 = Z 2 _ 2 _ < W < D < LU < D < W W W < C:J C7 < U a W < o a o Zw C = z W z = Zu 0 Z u o u o= = = CL Z Cr W CC QW CCW Z o H H Z W LU =o o o out LU v) H J V) H Q W Owl UCn W U U 5W c>c W ‘-Icn 0W Q�l Ur W 01 Ur ILLL = N o IWL = N o ILLL = (LLL = N o LLLL I f V o < O o Q H cC Q H a H Q H \ [C H \ [C U \ oC H F- O H F- 0 H H H F- 0 I- H O Q V) Z U H v) Z U H v) Z v) Z r-IU H v) Z U H U H W W LU LL W LU LU LUU- LU LU U- W LU W LU LU LU Y YY WO [C LU 0 Cr W 0 z WCC NO LU = v) O CCW CC v) (r) IL LU W W C N o O o O N o O N o O= v) -I CC V) -I CC -I J I cc 0 CC 0 CL. EYU CL cc o oCL UCL CC o U CLO z O C 0 o C 0 CC O CCm o m o C o o a >< adC < � < > < � > C> > I > I < = I * * * ** * * * * * 00 v-i O d• Op d- mm N O n O l(7 Ql ,-1 N in l0 CO N 00 (-1 V? N ,-i V} 00 -VTV} V} -1.4 l0 V} U I = w •r. m I NJ O w C7 z D -J < LU Z w p Z Z O 2 U 0 LTQ o Q U Z z �' J Q p LU w N� D < D m O U Z w o O C9 7 \Es z ✓ LA Q o0 O m Z H . Q Ol Q > - � p Q pcca 2 O z oo z I__ w Z Q Om F- O xt O o - N U\ 1i- W O D = LU N 0 U CO w w p p W Z 0 O m U Q o w Z O F- N N o H NI Ni = O Q N Z (.9 Z O \ Ln cc, I- cN o W O O U VI .. C N Z Z O c1 O D U N N I- Z O w E O 2 N O 4* z Y Lei J N N O c0 z O O w w Z J O 0 w z CC Z > > w O_ a 1- > C 00 m r1 m o o N 0 m U 0 m m cc 2 cc d O 2 oN } o F- O D o N o 0 0• o rti a Z ~ p Q m c, p w ~ p > _p CC 00 > 2 Z z0 0 cc 2 o LL a v CD - V> V)- V� V� V� V)- v} V)0 Q > < F- p - - p a s >- < o .0 LU w F- Z U a w w m p Q m N rn Oi Oi Oi Oi Oi O o z0 6wL = a Q O O p CC O w < a 0 O D N C7 z O O p • „ ,, , Q I- z U m Q w cc w z Z W cc m z (7 %-1 C U al m m om m om m m N < cn Z F- (D Z Z N Z w Q IN F- C7 O < Q z H C U N 0 rn o N 1 N Q Y �n z 1- LL' 2 Z a a w - Q N o 0 0 r1 r 1 0 o a Lu cc W w w `" w O w l7 D: a U_ w p p rn o i di di of o o cc 0 a 1n 5 CC r z F- LA U Lfl CL z (A O O = v~i V Q w W - Q - w F- Z m > F- L -1 -I I r I ci W CO p m > I- w H U (w = O o O O O O O O O W Q Z Q p Q U 0 LU CC > Z O w < rn 0- in▪ 000 C o �i NI , 1 c: I- > < I- > < < 0 I o2S z P 2 1- 1 U O o O r1 r-1 ,--1 0 0 Ln * * * * CD Cr CO 01 lD rV in- C _ 2 M c-I an C a) an a) _c +a., Caan , a) v) co u_v s a) f° > °A + 0 L , L OL O a) _c U C L •4.,, I- X L -O _N - }' +'' a4-, +, -0 \ C a) '_' i a) r° Co �' Z W N Q + 0 Q a E on c oA v c 0 3 a o a C v - a W w i w H L U . E C O -0 r° .0 !�/, L E �L( ��( _C I^ '^ C O r° 02 co C > D m v) L r° 7 V7 a) o2S oi Q L a) 0 4- a) C C m L. a) W O Q U' `° a1 ) .>_ r0 v, �, a) 2 O '+, v, Q i ._ < u aC w Q = H O O .c E C a) H u v E L _Q 41 O 40 rL° c IZ Iwo > a) w -c 2 L -0 o 22 .c 0 0 Y Q) i a) ,� (C — O L U' 0 N Z > }' c° °- N ,), a v, C N N °� u f? cyo = N Q 00 ut p H Z0 bO v 0 v , 0 U X a) w U a) a a C rO v > E o n Q O a a L -6 c .CIS 44" o �° a) w — o c +� L aJ °' E Q a o .� a Q O Y N Y N a 6 o2S Q O O E E O °A U J u a w L •a1 a1 r° O 4-; O U vi C O C L O [L O c Y O U m X - Z U u t - ' L " m L U L 'v, VU, Cl o�S C a) U 0 v, U C Q a w w F- v v IA N D °C_° v a fD ` 0 v v 0 a) '^ a_ y cc co 0 aJ 0 o -0 c < ~ > Tw OZ > v ? L o L C a rn 2 D. -0 0 rro , �_ t i a) 0 vi w L O .0 O > a) 0 r° L •j i.i > c-I H 11 Q- vim, U r) a) a) °1 `- p +' CL a) o U v C � U a) o a o Q w 0 L v, - — c a) a) 3 a) ., , a) a) ro O r° +•, co .' a) +, a c° Z U Z o u L — 3 v ° a, v a; Q- , o o v c Y v; z I�i 0 0L f0 U a) O 0 al 0 00 C u L6 �° u .i c a-+0 •ro u Q a O 2 F- c a Q a, 24-"3 c 0 >' a) o a _c 3 o U O c f° u c Z a CO a < a C > L c U Q U 0 N v, C C C \ U +-, L. aO a) c ojf w w H w a H -O aJ T t ^a) 0 `- CD rco .O ro al O a t c a Z Q�i w Z N E ut 0 C C ut U 3 E O L +_, 06 -O in C > 4-' O C w ,--I w rT° v, c° ru vi 'O -o r° C , 0 .,, +O u �C^ f0 .� ) a) 0 •+�-,, O V CC w Cl a••, L — C L L 0 L w 7 O in w C61' _0 -C '+- a) '4, O Z ~ CL ~ Z w C p s u ro o a o C aL) w U 0 0 0 o Q @ac oTs a - 0 cal j < 1- I- 1— .0' O O L _' v, N a O a O 'O •'.,, •+_, Z m a) v, ut v0 +'•' C 0 Z o } a Z F— a) r° r° v, 3 O a0 CO •+., _ E U c vL, vi c° > O c o- c v •� E J § a cc CL H u u rLa vi v •,� +� a) a v r° _ L v a1 45 v }, E o v U LU w J rn U L Q UA C N v, a > a .( a) '- > U L C O- O C) ut s i- LU D n, w w a U C •L C_ C -6 C O a) a) L C C O +_ +-, 0 U > U +•, C w > J O Cl w > > < C v U a 0 a)a) o O o a .3 0 cr° C ac) o o b v - wa- > a a _ F= * * * * * * % Q 0 0 0 7 / / ¥ od / # / # 4 K a m N. S % m m 1 cC cC / I I = I I I e N N e N z < < 0z / 0: a: z 0_ 0 m m \ \ \ \ 2 G 2 / \ Q < \ e < < % < Eu \ 7 I— 0 u ± > 7 - N. < < o m u < = U 2 < O < z Z t e ¥ t N. e o m - = z - _ \ = Ez N Z N 0 = m o / > 12 O E � p < p g — _ O « _ O « 2 ± $ % E cc z = \ > 2 0 I / 0 I o ® o o g / O u = u E < 0 a i / U 0 / U 0 / 3- a < ± $ e e < e 0 k u # % u LU 0 2 / G > _ < 2 0 0 0 0 z 0 - 0 0 / g # / i- § LU z < z } z 0 0 / > O I \ & o z I » < < < < % o / o / 0 0 3 z = e o e e u u 0 E e ± $ / _ z o z O % 0 f 0 » 0 = 5 < ^ » < » \ @ 2 ƒ o z ± Z O ± 3 ± e 2 % 4 E . % » g < 2 < _ < u o o u 4 - u \ e \ < % . § E / 0 § � cc - cc - u CC \ = m C $ 7 ® \ > LU > \ / u N u / D z q e / e / e / G e H cc / 12 cc \ I cu E z m z _ z _ z _ z _ z _ < 0 >- e E 0 « / z \ o # 3 E 3 E L-I= E 3 3 U- \ e e / U- E C z E z E z E z % z < \ • 2 O < G 3- I-LIo / / / ® / / \ _z z H 0 G 0 g o G 2z g 2 a o▪ 2 7 6 2 E tr)- _1 e z u z LU z u z u z z 2 < < 0 § / k / E z 2 _ E z 2 I c / — > % L \ \ q / \ \ > % L E < E < E a % § % 0- 0 3 / - co / I- .g CO < u L u LU < < © > > < > » < < ® 0 cc e cc % cc o cc ® cc + cc z / 0 = > z o = > < z < a_ _ _ c_ z = = e e Ln in O O N O N 0 0 in1 N d- La 0 �O In `-i d- O c'I d- 00 0000 V? in. c-1 N i--I in {/. in in- in. 0) 0) > > 0 CO CO ♦- I 00 A A a1 In In 00 CO 00 c-I c-1 N N ✓ V q d d d a d a IZ a Ii a a a a > >= > > > m m CO m m m m O O O O O O O U U U U U V U J W a1 J W Ol • LJ W %--1 J W c-I J W i--I J W c-1 J W c I N --I ci N "}'I c-I Z J M N J M N J M N J M N J M Z J N Z J N J al Z J 0( Z J 01 Z J 01 Z J al o o O a1 D O 0 D O rn D O rn D O rn OO OO I O O z O O = o O 1 o O = oU LL O U LL O LLO U LL O U LL O U LL O U LL O 0 O O O in O a dra v v a v a d- a a d-W W W W UU UU W U U V U U _J LL O LL O JLTO J 7_ O J L O O LU LL O LL a_ LL CL LL- a_ LL CL LL CL LL LL 0L2 O i� 2 O CO' O O Ot.:6O Csi 2 O COo cc o 0 cc d- o 0 cc d- o 0 a (31 O• aN < N N LL a 1, LL < N Wa ^ LL < NN CT) NN I al In al C/i O n p Nr1 N \ c-I N W J N 1 \ \ N N V .-Ik U \ c-I M 7k U \ c-I 4:t U c-I p 3L U c-17tc-IU c-i r-I U Q1• c-I rZ' 00 C W' m C cc 03 C cc m - C cc m \ C cc m \ C cc m - C W In 00 Q) W In a1 QJ W In 0 A) W In c-I Q) LU Cr) N AJ LL) In c-I Q) LLJ In N Q) cc O O E cc O O E IY O ' E cc OU ,-II E N O -I E N O O E N O O E O � a1 Q) 0 >- a1 Q) O a1 a) Q) 0 U Q) 0 U Q) 0 U 0) LL J c-I i LL J ,-I L LL } 0 J cm Iv O > rn Iv O _I 0 Iv O } 0 v LL J c-I 0 LL J ci 0 LL J N 0 _ J \ ell) J \ 110 J \ 120 J \ CIA J \ CIA J \ on Il J \ C1A N O - a in O - a In O a N O `-f a I. O `-1 a O - a O r-1 < 00 2 Q 4 O 2 1-1 S + M 2 4 S In M LID S O a1 00 U 0 U O 01 U O c-I U 0 N U O r..1 U 0 • U c-I CO p M N CO p CO N co O ro N m c-1 Lc N CO c� cc N c0 p N co Np co a s 4* a xx a s ., xt a y- }, 4t a _ -U LU -O UU W -6 0 U LU " U U W -0 U U W -0 U U LU -p U U LU C V_ _ _ > • Iv a > v a > 0) a > 0) a > ~ 0) a > ~ 0) CO ~ .� Q Z o_ > Z a > z a > Z ° a > z v a > Z v a > Z v a > 0 0 0 0 0 0 0 o ci C c; o 0 0 0 cr O N Cr) in er) ill OM Lrl N rI in. in. V). in- i/} ih ih cr cii J J J J -IJ J Q Q Q Q CO Q Q \ Q W -0 W LU -O LU LU "O LU W a c a a c a o_ c a 0 a CO v) CO v) v) CO v) oo V) (0 V) r-I V) O O _ O cc LID _ O \ r-I _ O cc Lf1 _ O _ O I1 ,i al LL N al LL 0 al LL ,-I al LL N al LL CO _ L.D al Ili o al Lo W 0 M w O M w r-1 m v'1 r-I 0 M v) r-1 M N M N N U `� al U r-I U U U_ `� _U U al awl ; ,, al al al Cr) c > ri > ri > r-I w 0 o w ° 0 cc 0 o cc 0 0 0 cc o o o cc o 0 0 u..1 ,- ,.._, 0 u..1 0 u..1 4- o w 2 o LU 4- 0 v) N If, V) ,,, � vl a vl Lr) In Ln v) 4- vl v, (,) 141 Cr CC ti0 0 CC dA 'O CC oA d" CC Ln ct cc MI ch 0 C It C U c ,-1 4t c 4t c xx c 4* O 0 O •L 0 OLL .� O O .L v 0 O .L 0 O o 0 O i 0 O rn v a 0) v a Cr) v a a rn v E C rn v a al coo a rn v a o = ^ o = n o = 4- ^ o = E ^ o = o o ^ o _ N "6 ct NI -0N -0 en N O d- N -o ct N c al d- \ c ^O \ c 0 \ c c 0 \ c U 0 \ c 0 N al 0 N -O r-I O Lr) CO 00 CO N oo CO o N r-1 co N N N ro N O E - N r\-I rco — N N n N A co '�., A N ^ N ^ Cr) l0 ri 0 j r-I 0 j _HT' aJ r9 N \ OJ ,-I N r-I N ,N-I > -0 > "O r-I > e-i O N > r-I ro ,1 ro 7t r-I to c r-I ro C r-I 4t r-1 u ,--I r-I co r-I o IL c o a) Lu c O ~ E v a it f° o F_ c o Q z E Q z E Q z E E a z E Q z E ro a z E Q z Cl) Cl) v 0 ON o▪ Cl) 0 ON a�i ON rn a�i ON a�i rn to rn I- �n rn I- v ao rn I- • a`o al I- do rn I- ao al H c L- ,-i r-I Q ,-I Q r-I Q O rid a N � Q 01 � � r� a �, � Q u � � a A � +� Q OO w u 0 u..1 u o w c U O w -0 u O w U O w u O w -0 V 00 ~ `�° 000 ~ `�° 000 O F c `° 0 I- ro O F- ri as O I- c as 2k Q +' t Q 4- It Q +-, 11 Q r6 -� Q a`-, Q +L•, CO Q N +`-, CC rn C CC C CC rn C CC al C CC a)• C CC al C c U (A \ 0 U v) 0 u r \ 0 U v) \ 0 0 V) s-I 0 u_ v) \ 0 LLIU i E 0 U u u Lr)- E O t7 r.i m O l7 m O C7 o m O C7 ,-,-1l m O C7 rri co O C7 o m 00 o oo > Q — Q > Q Q > Q — Q > Q — Q > Q — Q > Q — Q > Q v Q z > z > z > z > z g -1 > z , > z 2 cc > 0 0 0 0 0 0 0 o m co 00 N N Lf1 ,-1 N M CO LO N N N N N tn. tn. Ol O) \ \a a a a C (AC_ . 0 U N 0 O O _ O Nr_i N N N Co ru O) O) O)' O) 2 a) a) cc \ cc \ cc \ O 0 E E LL N m w La — w 'D rn � m U -6 ,-1 2 E h g E i— s v i 0 t) 0 Lc) LID c/) hi LC) c_ ) C N 0 LO 0 LO W ,\-I M W ,\-I CO W ,1 M W M CO O u M 0 U M I W CO al > E -1 > E Cr) > E > E ,rn-i > cc N CO N -0 CC 0 0 c 2 0 CC 2 0 o ,S \ 0 w 0 w w O O _U O _U O L/l 4- Lf) lw 9 O lt% ,- O (L% w O V) CO LO Lf) • Lf) CC V) CC ci dr cc Ln dr = Ln a) \ > > VI d O C k O C *k C 4t O C *k O = 3L w b.0 20 W 000 i2 W .O 0 w O 0 w .O 0 LL O 0 LL O v) 'C 0 N '� 0 a) riaacr) - a o a > a a cc 1a C cc CO a > C O -0 ^ O 0 ^ O -0 ^ N 0 ^ Owl M to n 0 = oo 0 = 00 N a) 0 N a) 0 N a) 0 N a) 0 0 O) Cr Z.D.- E N m E o^ N E N - E o \ w \ o^ CO J N CO J N \ \ \NE EN r-L EN ; 0 , I 0 ,—I 0 ,-I ,-1 0 ,-I \ I- ‘—I \ c-I ,--iU k � u �t � U 7t p v �k � w p 7t n D 2k 00 Cl *k w +, O < Y O < -0 D CC C D CC C 0 CC C 0 CC C -I C \ C \ C w O) a) LLi a) Lu v a) W a) 0 w a) ,--I = _ IT, z \ E Q z E Q z E Q z E LU w o E -' E -' 0 E D O v D 0 aJ D O a) D 0 a) < F_ ,� v 0 I- a) D E_ C) tr) 0) aJ v) i) N C) Ln i) D Q I n G) w Q v W a) o a s o a o a s „ ° Q o N a cc o N a 0 W -6 U 0 W U r"I LU CO U ,--I W U ,-I ) CO U Lf) LO ,-1 U fY) 0 ,�-I U W Q 0C pa 00 Q 0co 000 Q \ co 000 < .�-I-I Q C cr Q s_ cr Q W t- xk cc O) C at cc O) C x* cc OM C *t CC C *k a) C 7J '1 C xt 0 1! U v~) W u U V)) U U E-vv) N U _U ti 0 U < E U U < O 0 U w ,\i O g rI u g u O 0 r1 CO O C0 N m O 3 `� co 0 C7 m 0 0 0 00 O u co 0 u > < \ < > < \ < > < < > < < > w u < > W E < > LL.I E m < z > z g > z > z 2 > z N > z N ° > z N > A 0 o 0 00 00 00 q o 01 \ / \ / \ k % mi N 0 v \ \ \ / / § § § § § 2 U ra 4 \ » 4 U i C C — \ N \ N \ N a = 7 u e N e » u N m » / E m § E \ / E \ / E E en § E CO cc S « S o S o S / / 0 2 z a 3 % U u 0 U CJ 0 U ai 0 U- u 0 o \ { ¥ U- 0 G \ G § 2 & E § { — 0. e u 7 0 e c g c u C # u c # E e@ » % > n # s 0 > ; 0 > n 0 s 0 z = _ # _ a_ _ 0 Lu Lu 2 G = _ cc .� ƒ � .� � .� \ � � \ � .� \ o = 0 j % 0 j » 0 ) » 0 ( % j \ ° cc ) 7 \ I \ I 4 I A I \ I \ C 0 \ g CC # % LU2 01 4 � # > w . = c / @ o ± / _ 0 @ 0 ± al 2 / \ < N D { N R { N D C , { co ^ o ^ u G u E 0 E 0 u E Q L E % L % / 0 + 7 a - - u % e u - e u % Nj u 0 = 2 o < E e < B < / < e < e $ ~ UJ ° _ U, c © cc - c u cc - © Z co E \ c 2 < = \ < c 2 < 2 \ < 2 2 e a a o m _ \ \ ) \ \ Co \ a I- 8 H d D u z 2 \ a < ) < < ) < < C co w I m I t > / > t I t r { x k # _ vi 1-1-1 % % < < % 0 < 0 E 0 o \ I- G 2 e = O 2 NI op u O o = u u e 0 u � = a o ._ C4 > L < > L < > u < > u < > < I— ro tA { o z � _ > z > z $ % > � $ S ? E $ > 0 -I ƒ S V) W W C4 N Z • a W 01 • O > N a1 O N z N W H U) H c Q a w 0 O o > W • n W W O O < wpQH x X U)H U) H H U) H Q o w w in w— FcC z x U EH 0 W Q U) C4 N 1 F 1 w U) go> m U x W • > 0 H ')OlnuO0 03 x z W lA \ • • • • H O w U a U) O CO (Y) r1 • w c a a O — uu) coo � ccv l0 O Cf)� Z H > w U 0 u) N m '� U O Z co N H N Z U W X w l0 x H yr co. ur yr co a � N a H i x H < >H 0 Wz H in C..)0cli WO H W >.r H W a O H v .. 0 'd ) >� [� x H z W 0 •r♦ H O H H w w V 0 0 O U >-1 F, W x w N 0 H W z U U) H p' I O N w W O W a N W O wUw � o Mn u ai 0 > I O a W x •rl O •rl 14 O 11) U co w > •rl 1 al N w w Z H U W 14 W ) k x 0 En al co •ri u U H it rrd x x W H N 14 u •> 0 0 W H w OH HI N ) 0 0 W N •rl U] H H r-I 0 0 W E 0 Ca• ' H rn W 0 11 a' 44 H Cs) H CA 0 W O 4a 0 H O o � W cn W a 0 o o W a aHa � H a 0 •° W 0 FC HOOWO O Z i W p H 0 • H > 3 fC N C N 1) r-I H W 0 0) a W o $4N0AH FC N m • 1 br u Oa w +) 00 d Pao0 H Wca .r40 4 H O �' H C.)) U 00 H x ,-H U ' W W u) � H ° Z z ro wa m < a) U d' •rl a 0 O w U W O 1.1 0 o � x > x Z rW-l * * U FQ wwH -- 3 a a * Item /112 07/30/2019 Item 12 EXECUTIVE SUMMARY Tentative Schedule of VAB meetings and the Special Magistrate Hearings OBJECTIVE: To announce the tentative schedule of events for the Value Adjustment Board CONSIDERATIONS: Per Chapter 12D-9.013 (2), Florida Administrative Code (F.A.C.), "The Board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard." RECOMMENDATION: To accept these dates for the VAB regular meetings and the tentative dates of the VAB Special Magistrate hearings. With that acceptance, acknowledge that these are "tentative"dates and can be changed, as needed,to account for all petitions to be heard, continued, and/or rescheduled. For the regular VAB meetings, the boardroom has already been reserved and confirmed. Attachment • "Tentative" Dates for VAB Meetings and Magistrate Hearings 2020/2021 1 "Tentative" Dates for VAB Meetings and Magistrate Hearings 2020/2021 NOTES DAY DATE MTG.TYPE LOCATION TIME VAB/MAGISTRATE MTG REGULAR Mon. June 29,2020 VAB BCC Chambers—All 9 am VAB Members (if need) Mon. October 5,2020 VAB BCC Chambers—AII 9 am VAB Members N/A Mon. October 5 NONE N/A N/A N/A N/A Tues. October 6 NONE N/A N/A N/A N/A Wed. October 7 NONE N/A N/A N/A N/A Thur. October 8 NONE N/A N/A N/A Fri. October 9 HP/E/A/PT Admin Bldg—Room 9 am Magistrate N/A Mon. October 12 NONE N/A N/A N/A N/A Tues. October 13 NONE N/A N/A N/A Wed. October 14 Admin Bldg—Room 9 am Magistrate Thur. October 15 Admin Bldg—Room 9 am Magistrate Fri. October 16 Admin Bldg—Room 9 am Magistrate Mon. October 19 HP/E/A/PT Admin Bldg—Room 9 am Magistrate Tues. October 20 Admin Bldg—Room 9 am Magistrate Wed. October 21 Admin Bldg—Room 9 am Magistrate Thur. October 22 Admin Bldg—Room 9 am Magistrate Fri. October 23 Admin Bldg—Room 9 am Magistrate N/A Mon. October 26 NONE N/A N/A N/A N/A Tues. October 27 NONE N/A N/A N/A Wed. October 28 Admin Bldg—Room 9 am Magistrate Thur. October 29 Admin Bldg—Room 9 am Magistrate N/A Fri. October 30 NONE N/A N/A N/A Mon. November 2 . Admin Bldg—Room 9 am Magistrate ELECTION Tues. November 3 NONE N/A N/A N/A N/A Wed. November 4 NONE N/A N/A N/A Thur. November 5 . Admin Bldg—Room 9 am Magistrate Fri. November 6 HP/E/A/PT Admin Bldg—Room 9 am Magistrate N/A Mon. November 9 NONE N/A N/A N/A N/A Tues. November 10 NONE N/A N/A N/A HOLIDAY Wed. November 11 NONE N/A N/A N/A Thur. November 12 Admin Bldg—Room 9 am Magistrate Fri. November 13 Admin Bldg—Room 9 am Magistrate Mon. November 16 Admin Bldg—Room 9 am Magistrate Tues. November 17 Admin Bldg—Room 9 am Magistrate Wed. November 18 Admin Bldg—Room 9 am Magistrate Thur. November 19 Admin Bldg—Room 9 am Magistrate Fri. November 20 Admin Bldg—Room 9 am Magistrate Mon. November 23 HP/E/A/PT Admin Bldg—Room 9 am Magistrate Tues. November 24 I Admin Bldg—Room 9 am Magistrate Wed. November 25 Admin Bldg—Room 9 am Magistrate HOLIDAY Thur. November 26 NONE N/A N/A N/A HOLIDAY Fri. November 27 NONE N/A N/A N/A Page 1 (as of 06/17/2020) "Tentative" Dates for VAB Meetings and Magistrate Hearings 2020/2021 NOTES DAY DATE MTG.TYPE LOCATION TIME VAB/ MAGISTRATE MTG N/A Mon. November 30 NONE N/A N/A N/A Tues. December 1 Admin Bldg—Room 9 am Magistrate Wed. December 2 Admin Bldg—Room 9 am Magistrate Thur. December 3 Admin Bldg—Room 9 am Magistrate Fri. December 4 Admin Bldg—Room 9 am Magistrate REGULAR Mon. February 8,2021 VAB BCC Chambers-All 9 am VAB Members • **TRIM to be mailed by the Property Appraiser's Office(PAO)on Monday,August 17,2020. • **Deadline to file petitions with the Clerk's Office: Friday,September 11,2020 at 5 pm. (must contain filing fee or not valid).Those filed after will have to go through"good cause"determination. • More dates to be secured if additional petitions or reschedules exist. Page 2 (as of 06/17/2020) Item // 12E 06/29/2020 Item 12E(Revised) EXECUTIVE SUMMARY Recommendation to adopt a resolution authorizing the use of Communications Media Technology for Value Adjustment Board Special Magistrate Hearings and/or the Meetings of the Value Adjustment Board. OBJECTIVE: To ensure the continuity of government operations in accordance with Centers for Disease Control (CDC) guidance and the Executive Orders of the Governor for safety during a declared public health emergency. CONSIDERATIONS: To address the issues associated with the COVID-19 global pandemic, the Governor of the State of Florida issued Executive Orders 20-51 and 20-52 declaring a public health emergency and the Board of County Commissioners issued Proclamation/Resolution 2020- 50 declaring a Local State of Emergency,which authorizes the County to take all necessary action to protect human health and safety. Recognizing the need to maintain the functionality and continuity of government,the Governor further issued Executive Order 20-69,which suspends the requirement for local governing bodies to have a quorum physically present to conduct public meetings, which was extended by Executive Orders 20-112, 20-123, 20-139 [clarifying extension until June 30, 2020]. Executive Order 20-69, as extended as previously referenced, specifically authorizes the use of communications media software as a means of conducting government business and allows the Value Adjustment Board and its Special Magistrates to continue serving the public while maintaining the safety of staff, board members, and the general public through recommended social distancing. While the State of Florida continues to reopen, and while Executive Order 20-139 sets an expiration date for the suspension of the requirement for local governing bodies to have a quorum physically present to conduct public meetings, the effect of COVID-19 and increase in cases is still uncertain. The proposed resolution enables the VAB to use this methodology as a means of holding meetings/hearings without the requisite quorum physically present and establishes procedures for doing so, if applicable, and in the event of further Executive Orders issued which may address further suspensions of requirements for local governing bodies to have a quorum physically present to conduct public meetings. RECOMMENDATION: To adopt the proposed VAB Resolution 2020-05 and the associated meeting procedures. Attachments • FL Governor Executive Order 20-51 • FL Governor Executive Order 20-52 • Collier County BCC Proclamation/Resolution 2020-50 • FL Governor Executive Order 20-69 • FL Governor Executive Order 20-112 1 06/29/2020 Item 12E(Revised) • FL Governor Executive Order 20-123 • FL Governor Executive Order 20-139 • FL Governor Executive Order 20-150 • Chapter 28-109, Florida Administrative Code (F.A.C.) • VAB Resolution 2020-05 (Proposed) o VAB Resolution 2020-05 Exhibit "A" - Collier County VAB Hybrid Remote Public Meeting Procedures 2 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-51 (Establishes COVID-19 Response Protocol and Directs Public Health Emergency) WHEREAS, Coronavirus Disease 2019 (COVID-19) is a severe acute respiratory illness that can spread among humans through respiratory transmission and presents with symptoms similar to those of influenza; and WHEREAS,in late 2019,a new and significant outbreak of COV ID-19 emerged in China; and WHEREAS, the World Health Organization declared COVID-19 a Public Health Emergency of International Concern; and WHEREAS,in response to the recent COVID-19 outbreak in China, Iran, Italy and South Korea, the Centers for Disease Control and Prevention ("CDC") has deemed it necessary to prohibit or restrict non-essential travel to or from those countries; and WHEREAS,in response to the recent COVID-19 outbreak in Japan, the CDC has advised older travelers and those with chronic medical conditions to avoid nonessential travel and all travelers to exercise enhanced precautions; and WHEREAS, the CDC currently recommends community preparedness and everyday prevention measures be taken by all individuals and families in the United States, including voluntary home isolation when individuals are sick with respiratory symptoms, covering coughs and sneezes with a tissue and disposal of the tissue immediately thereafter, washing hands often with soap and water for at least 20 seconds,use of alcohol-based hand sanitizers with 60%-95% 1 alcohol if soap and water are not readily available and routinely cleaning frequently touched surfaces and objects to increase community resilience and readiness for responding to an outbreak; and WHEREAS, two individuals in the State of Florida tested presumptively positive for COVID-19, including a resident of Manatee County and a resident of Hillsborough County; and WHEREAS, the CDC currently recommends mitigation measures in communities with COVID-19 cases, including staying at home when sick, keeping away from others who are sick and staying at home when a household member is sick with respiratory disease symptoms or if instructed to do so by public health officials or a health care provider; and WHEREAS, it is necessary and appropriate to take action to ensure that COVID-19 remains controlled and that residents and visitors in Florida remain safe and secure; NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV. Section (l)(a) of the Florida Constitution, and all other applicable laws, promulgate the following Executive Order to take immediate effect: Section 1. Because of the foregoing conditions, I direct the State Health Officer and Surgeon General, Dr. Scott Rivkees, to declare a public health emergency in the State of Florida, pursuant to his authority in section 381.00315, Florida Statutes. The State Health Officer is authorized and directed to use his judgment as to the duration of this public health emergency. Section 2. In accordance with section 381.0011(7), Florida Statutes, I direct the State Health Officer to take any action necessary to protect the public health. Section 3. I direct the State Health Officer to follow the guidelines established by the CDC in establishing protocols to control the spread ofCOV1D-19 and educate the public on prevention. 2 L Section 4. In accordance with section 381.0011(7), Florida Statutes, I designate the Florida Department of Health as the lead state agency to coordinate emergency response activities among the various state agencies and local governments. The State Health Officer, or his designee, shall advise the Executive Office of the Governor on the implementation of these emergency response activities. Section 5. All actions taken by the State Health Officer with respect to this emergency before the issuance of this Executive Order are ratified. Section 6. The Florida Department of Health will actively monitor, at a minimum, all persons meeting the definition of a Person Under Investigation("PUI")as defined by the CDC for COVID-19 for a period of at least 14 days or until the PUI tests negative for COVID-19. Active monitoring by the Florida Department of Health will include at least the following: A. Risk assessment within 24 hours of learning an individual meets the criteria for a PU1. B. Twice-daily temperature checks. Section 7. The Florida Department of Health, pursuant to its authority in section 381.00315, Florida Statutes,will ensure that all individuals meeting the CDC's definition of a PUI are isolated or quarantined for a period of 14 days or until the person tests negative for COVID- 19. Section 8. I hereby direct the Florida Department of Health to make its own determinations as to quarantine, isolation and other necessary public health interventions as permitted under Florida law. Section 9. I direct all agencies under the direction of the Governor to fully cooperate with the Florida Department of Health, and any representative thereof in furtherance of this Order. 3 Agencies not under the direction of the Governor are requested to provide such assistance as is required. IN TESTIMONY WHEREOF, I have hereunto _ set my hand and caused the Great Seal of the o• ..., `� State of Florida to be affixed, at Tallahassee, this 1st day of March, 2020. h ft. . <' / ._ (.1‘. ( ** ON DESANTIS, GOVERNOR ATTEST: 49a/641Umil _ CRETARY OF STA E r l9 C.0 4 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-52 (Emergency Management-COVID-19 Public Health Emergency) WHEREAS, Novel Coronavirus Disease 2019 (COVID-19) is a severe acute respiratory illness that can spread among humans through respiratory transmission and presents with symptoms similar to those of influenza; and WHEREAS,in late 2019,a new and significant outbreak of COVID-19 emerged in China; and WHEREAS, the World Health Organization previously declared COVID-19 a Public Health Emergency of International Concern; and WHEREAS,in response to the recent COVID-19 outbreak in China, Iran, Italy,Japan and South Korea, the Centers for Disease Control and Prevention("CDC")has deemed it necessary to prohibit or restrict non-essential travel to or from those countries; and WHEREAS, on March 1, 2020, I issued Executive Order number 20-51 directing the Florida Department of Health to issue a Public Health Emergency; and WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and WHEREAS, on March 7, 2020, I directed the Director of the Division of Emergency Management to activate the State Emergency Operations Center to Level 2 to provide coordination and response to the COVID-19 emergency; and WHEREAS, as of March 9, 2020, eight counties in Florida have positive cases for COVID-19, and COVID-19 poses a risk to the entire state of Florida; and 1 WHEREAS, the CDC currently recommends community preparedness and everyday prevention measures be taken by all individuals and families in the United States, including voluntary home isolation when individuals are sick with respiratory symptoms, covering coughs and sneezes with a tissue and disposal of the tissue immediately thereafter, washing hands often with soap and water for at least 20 seconds, using of alcohol-based hand sanitizers with 60%-95% alcohol if soap and water are not readily available and routinely cleaning frequently touched surfaces and objects to increase community resilience and readiness for responding to an outbreak; and WHEREAS, the CDC currently recommends mitigation measures for communities experiencing an outbreak including staying at home when sick,keeping away from others who are sick,limiting face-to-face contact with others as much as possible,consulting with your healthcare provider if individuals or members of a household are at high risk for COVID-19 complications, wearing a facemask if advised to do so by a healthcare provider or by a public health official, staying home when a household member is sick with respiratory disease symptoms if instructed to do so by public health officials or a health care provider; and WHEREAS, as Governor, I am responsible for meeting the dangers presented to this state and its people by this emergency. NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (1)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect: Section 1. Because of the foregoing conditions, I declare a state of emergency exists in the State of Florida. 2 Section 2. I designate the Director of the Division of Emergency Management("Director") as the State Coordinating Officer for the duration of this emergency and direct him to execute the State's Comprehensive Emergency Management Plan and other response,recovery,and mitigation plans necessary to cope with the emergency. Additionally, I designate the State Health Officer and Surgeon General as a Deputy State Coordinating Officer and State Incident Commander. Pursuant to section 252.36(1)(a), Florida Statutes, I delegate to the State Coordinating Officer the authority to exercise those powers delineated in sections 252.36(5)-(10), Florida Statutes, which he shall exercise as needed to meet this emergency, subject to the limitations of section 252.33, Florida Statutes. In exercising the powers delegated by this Order, the State Coordinating Officer shall confer with the Governor to the fullest extent practicable. The State Coordinating Officer shall also have the authority to: A. Seek direct assistance and enter into agreements with any and all agencies of the United States Government as may be needed to meet the emergency. B. Designate additional Deputy State Coordinating Officers, as necessary. C. Suspend the effect of any statute, rule, or order that would in any way prevent, hinder, or delay any mitigation, response, or recovery action necessary to cope with this emergency. D. Enter orders as may be needed to implement any of the foregoing powers;however, the requirements of sections 252.46 and 120.54(4), Florida Statutes, do not apply to any such orders issued by the State Coordinating Officer; however, no such order shall remain in effect beyond the expiration of this Executive Order, to include any extension. Section 3. 1 order the Adjutant General to activate the Florida National Guard, as needed, to deal with this emergency. 3 Section 4. I find that the special duties and responsibilities resting upon some State, regional, and local agencies and other governmental bodies in responding to the emergency may require them to suspend the application of the statutes, rules, ordinances, and orders they administer. Therefore, I issue the following authorizations: A. Pursuant to section 252.36(1)(a), Florida Statutes, the Executive Office of the Governor may suspend all statutes and rules affecting budgeting to the extent necessary to provide budget authority for state agencies to cope with this emergency. The requirements of sections 252.46 and 120.54(4), Florida Statutes, do not apply to any such suspension issued by the Executive Office of the Governor; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extension. B. Each State agency may suspend the provisions of any regulatory statute prescribing the procedures for conduct of state business or the orders or rules of that agency, if strict compliance with the provisions of any such statute,order,or rule would in any way prevent,hinder, or delay necessary action in coping with the emergency. This includes, but is not limited to, the authority to suspend any and all statutes,rules,ordinances,or orders which affect leasing,printing, purchasing,travel, and the condition of employment and the compensation of employees. For the purposes of this Executive Order, "necessary action in coping with the emergency" means any emergency mitigation, response, or recovery action: (1) prescribed in the State Comprehensive Emergency Management Plan ("CEMP"); or(2) ordered by the State Coordinating Officer. The requirements of sections 252.46 and 120.54, Florida Statutes, shall not apply to any such suspension issued by a State agency; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extensions. 4 C. In accordance with section 465.0275, Florida Statutes, pharmacists may dispense up to a 30-day emergency prescription refill of maintenance medication to persons who reside in an area or county covered under this Executive Order and to emergency personnel who have been activated by their state and local agency but who do not reside in an area or county covered by this Executive Order. D. In accordance with section 252.38, Florida Statutes, each political subdivision within the State of Florida may waive the procedures and formalities otherwise required of the political subdivision by law pertaining to: 1) Performance of public work and taking whatever prudent action is necessary to ensure the health, safety, and welfare of the community; 2) Entering into contracts; however, political subdivisions are cautioned against entering into time and materials contracts without ceiling as defined by 2 CFR 200.318(j) or cost plus percentage contracts as defined by 2 CFR 200.323(d); 3) Incurring obligations; 4) Employment of permanent and temporary workers; 5) Utilization of volunteer workers; 6) Rental of equipment; 7) Acquisition and distribution, with or without compensation, of supplies, materials, and facilities; and, 8) Appropriation and expenditure of public funds. E. All State agencies responsible for the use of State buildings and facilities may close such buildings and facilities in those portions of the State affected by this emergency,to the extent necessary to meet this emergency. I direct each State agency to report the closure of any State 5 building or facility to the Secretary of the Department of Management Services. Under the authority contained in section 252.36, Florida Statutes, I direct each County to report the closure of any building or facility operated or maintained by the County or any political subdivision therein to the Secretary of the Department of Management Services. Furthermore, I direct the Secretary of the Department of Management Services to: 1)Maintain an accurate and up-to-date list of all such closures; and, 2)Provide that list daily to the State Coordinating Officer. Section 5. I find that the demands placed upon the funds appropriated to the agencies of the State of Florida and to local agencies are unreasonably great and the funds currently available may be inadequate to pay the costs of coping with this emergency. In accordance with section 252.37(2), Florida Statutes, I direct that sufficient funds be made available, as needed, by transferring and expending moneys appropriated for other purposes,moneys from unappropriated surplus funds,or from the Budget Stabilization Fund. Section 6. All State agencies entering emergency final orders or other final actions in response to this emergency shall advise the State Coordinating Officer contemporaneously or as soon as practicable. Section 7. Medical professionals and workers, social workers, and counselors with good and valid professional licenses issued by states other than the State of Florida may render such services in Florida during this emergency for persons affected by this emergency with the condition that such services be rendered to such persons free of charge, and with the further condition that such services be rendered under the auspices of the American Red Cross or the Honda Department of Health. 6 Section 8. All activities taken by the Director of the Division of Emergency Management and the State Health Officer and Surgeon General with respect to this emergency before the issuance of this Executive Order are ratified. This Executive Order shall expire sixty days from this date unless extended. o,_-� � � IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of y • r i .4 ` .` Florida to be affixed, at Tallahassee, this 9th day of �Y� .•{ < i . , � � March, 20 • \'',,,I, ,;," ‘. l• r,:_-_. r r.iA 7 �•r //j Air41117411 fit (,-- ,'' -..: � ON0 S • , swf . •R ATTEST: "' E RETARY OF STAT 49.?.."-----.. cn Ui IN) 7 PROCLAMATION/RESOLUTION NO.2020- 5 a PROCLAMATION OF THE BOARD OF COUNTY COMMISSIONERS, COLLIER COUNTY,FLORIDA,DECLARING A LOCAL STATE OF EMERGENCY WHEREAS, the World Health Organization ("WHO") raised its assessment of the Coronavirus Disease 2019("COVID-19")threat from high to very high and declared a public health emergency of international concern related to COVID-19; and WHEREAS,the Centers for Disease Control and Prevention has declared the potential public health threat posed by COVID-19 as 'high', both in the United States and throughout the world; and WHEREAS, on March 1, 2020, Governor Ron Desantis issued Executive Order 20- 51, declaring that appropriate measures to control the spread of COVID-19 in the State of Florida are necessary, and therefore directed that a Public Health Emergency be declared in the State of Florida; and WHEREAS, on March 9, 2020, Governor Ron Desantis issued Executive Order 20- 52, declaring a state of emergency exists in the State of Florida and, in part: (1) designating the Director of the Division of Emergency Management as the State Coordinating Officer for the duration of this COVID-19 emergency and directing him to execute the State's Comprehensive Emergency Management Plan and other response, recovery, and mitigation plans necessary to cope with the emergency, as well as exercising all powers delineated in sections 252.36(5)-(10), Florida Statutes, as needed to meet this emergency, subject to the limitations of section 252.33,Florida Statutes,and(2)designating the State Health Officer and Surgeon General as a Deputy State Coordinating Officer and State Incident Commander;and, (3)activating the Florida National Guard, as needed;and WHEREAS, Executive Order 20-52, in part, also recognizes the special duties and responsibilities resting upon State, regional, and local agencies, such as Collier County, and authorizes each political subdivision within the State of Florida to waive the procedures and formalities otherwise required of the political subdivision by law pertaining to: (1) the performance of public work and taking whatever prudent action is necessary to ensure the health, safety, and welfare of the community, (2) entering into contracts (however, caution is directed to political subdivisions with respect to entering into time and materials contracts without ceiling as defined in 2 CFR 200.318(j)) or cost plus percentage contracts as defined by 2 CFR 200.323(d),(3) incurring obligations,(4)employment of permanent and temporary workers, (5) utilization of volunteer workers, (6) rental of equipment, (7) acquisition and distribution, with or without compensation, of supplies, materials, and facilities, and (8) appropriation and expenditure of public funds; and WHEREAS, under current circumstances, certain people will have an increased risk of infection, for example healthcare workers or providers, first responders, and emergency medical services workers caring for patients with COVID-19 and other close contacts of 1 persons with COVID-19;and WHEREAS, it is the duty of Collier County to take protective measures - including development of incident action response plans,procurement of personal protective equipment, pandemic preventative training and exercise coordination,and similar activities to support the public health and safety of the community; and WHEREAS, the Bureau of Emergency Services-Emergency Management Division declares the initiation of the operational period for this event effective March 12,2020 at 12:00 noon, EST;and WHEREAS, the County Manager is authorized to make adjustments and accommodations to its compensation and leave policies as needed in support of governmental operations and its employees;and WHEREAS,Section 252.38(3)(a)(5),Florida Statutes,provides authority for counties to declare a Local State of Emergency; and WHEREAS, Section 38-56 of the Code of Laws and Ordinances of Collier County, Florida, grants the authority to declare a local state of emergency to the Chair of the Board of County Commissioners;or the Vice-Chair of the Board of County Commissioners in the event of the Chair's absence;or in the event of the Chair and Vice-Chair's absence,the next County Commissioner in order of seniority, or if two or more were appointed on the same date, then in alphabetical order among them; and in the absence of any Commissioner, the County Manager, and in the absence of the County Manager, the Clerk of Courts, and in the Clerk's absence the Deputy County Manager, are designated and empowered to declare a local state of emergency whenever the designated person, according to the above order of preference shall determine that a natural or manmade disaster has occurred or that the occurrence or threat of one is imminent and requires immediate and expeditious action; and WHEREAS, Section 38-68 of the Code of Laws and Ordinances of Collier County, Florida, grants the Chair, Vice-Chair, the County Commissioners, County Manager, Clerk of Courts,and Deputy County Manager,in the order designated in the above Whereas clause,the power and authority to invoke authorized emergency measures set forth in that section,including but not limited to waiving the procedures and formalities otherwise required of the County by law or ordinance pertaining to the performance of public work and taking whatever prudent action is necessary to ensure health, safety,and welfare of the community, while under a Governor declared State of Emergency or a Local State of Emergency. NOW,THEREFORE,IT IS HEREBY ORDERED THAT: Section 1. Declaration of Local State of Emergency. The Coronavirus Disease 2019("COVID-19")poses a serious threat to the health of the residents and guests of Collier County. A Local State of Emergency is declared effective immediately. The Local State of Emergency will remain in effect within the legal boundaries of Collier County, Florida for as long as the State of Emergency for the State of Florida, and shall be deemed supplemental to 2 the Executive Order Number 20-52 from the Governor,as may be amended from time-to-time. Section 2. Waiver of Procedures and Formalities Otherwise Required. Due to both the State of Emergency for the State of Florida and this Local State of Emergency, effective immediately, the procedures and formalities required of the County by law or ordinance are hereby waived as they pertain to: (a) Performance of public work and taking whatever prudent action is necessary to ensure the health, safety and welfare of the community; (b) Entering into contracts; (c) Incurring obligations; (d) Employment of permanent and temporary workers; (e) Utilization of volunteer workers; (f) Rental of equipment; (g) Acquisition and distribution, with or without compensation, of supplies. materials and facilities; (h) Appropriation and expenditure of public funds; and (i) The ability to close any and all County facilities. Section 3. Alterations or Rescission. This declaration of a Local State of Emergency may be altered or rescinded either by the issuance of a subsequent Proclamation or an appropriate Resolution of the Board of County Commissioners. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County, Florida, on this 16th day of March, 2020. COLLIER COUNT,CLERK OF COLLIER COUNTY BOARD OF COURT, CRYSTAL IC KINZEL COUNTY COMMISSIONERS Attest: • - Attest as to Chairman's , putt e B L. SAUNDERS signature only. Chair Appr and legality: Jeffrey . lat ow,County Attorney 3 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-69 (Emergency Management—COVID-19— Local Government Public Meetings) WHEREAS, on March 1, 2020, I issued Executive Order 20-51 directing the Florida Department of Health to issue a Public Health Emergency as a result of COVID-19; and WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and WHEREAS, on March 16, 2020, President Donald J. Trump and the Centers for Disease Control and Prevention ("CDC") issued the "15 Days to Slow the Spread" guidance advising individuals to adopt far-reaching social distancing measures, such as working from home and avoiding gatherings of more than 10 people; and WHEREAS, on March 17, 2020, I wrote a letter to Attorney General Ashley Moody seeking an advisory opinion regarding concerns raised by local government bodies about their ability to hold meetings through teleconferencing and other technological means in order to protect the public and follow the CDC guidance regarding social distancing; and WHEREAS, on March 19, 2020, Attorney General Ashley Moody delivered an opinion to me indicating that certain provisions of Florida law require a physical quorum be present for local government bodies to conduct official business, and that local government bodies may only conduct meetings by teleconferencing or other technological means if either a statute permits a quorum to be present by means other than in person, or that the in person requirement for constituting a quorum is lawfully suspended during the state of emergency; and WHEREAS, it is necessary and appropriate to take action to ensure that COVID-19 remains controlled, and that residents and visitors in Florida remain safe and secure; NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (1)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect: Section 1. 1 hereby suspend any Florida Statute that requires a quorum to be present in person or requires a local government body to meet at a specific public place. Section 2. Local government bodies may utilize communications media technology, such as telephonic and video conferencing,as provided in section 120.54(5)(b)2., Florida Statutes. Section 3. This Executive Order does not waive any other requirement under the Florida Constitution and "Florida's Government in the Sunshine Laws," including Chapter 286, Florida Statutes. Section 4. This Executive Order shall expire at the expiration of Executive Order 20- 52, including any extension. IN TESTIMONY WHEREOF, I have hereunto 'Ku fri i 4 •/ set my hand and caused the Great Seal of the i , `'',) State of Florida to be affixed, at Tallahassee, this ({ . ,. , ,;, <<< t g'i 20th da of March, 2020 ‹fs (;A'_>>`.,:,,:; v.,0 RON DESANTIS, GOVERNOR ATTEST: cm N 7. . et#____LAIA>f6e 4:=3-..w. 7 N SE TARY OF STATE ' w CD STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-112 (Phase 1: Safe. Smart. Step-by-Step. Plan for Florida's Recovery) WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and WHEREAS,on April 3,2020, I issued Executive Order 20-91 and Executive Order 20-92 directing all persons in Florida to limit their movements and personal interactions outside of their home only to those necessary to obtain or provide essential services or conduct essential activities; and WHEREAS, my administration has implemented a data-driven strategy devoted to high-volume testing and aggressive contact tracing, as well as strict screening protocols in long-term care facilities to protect vulnerable residents; and WHEREAS, data collected by the Florida Department of Health indicates the State has achieved several critical benchmarks in flattening the curve, including a downward trajectory of hospital visits for influenza-like illness and COVID-19-like syndromic cases, a decrease in percent positive test results, and a significant increase in hospital capacity since March 1, 2020; and WHEREAS, during the week of April 20, 2020, I convened the Task Force to Re- Open Florida to evaluate how to safely and strategically re-open the State; and WHEREAS, the path to re-opening Florida must promote business operation and economic recovery while maintaining focus on core safety principles. NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (l)(a) of the Florida Constitution and Chapter 252, Florida Statutes. and all other applicable laws, promulgate the following Executive Order: Section 1. Phase 1 Recovery In concert with the efforts of President Donald J. Trump and the White House Coronavirus Task Force, and based on guidance provided by the White House and the Centers for Disease Control and Prevention (CDC),the Occupational Safety and Health Administration (OSHA), and the Florida Surgeon General and State Health Officer, Dr. Scott Rivkees, I hereby adopt the following in response to the recommendations in Phase 1 of the plan published by the Task Force to Re-Open Florida. Section 2. Responsible Individual Activity A. All persons in Florida shall continue to limit their personal interactions outside the home; however,as of the effective date of this order, persons in Florida may provide or obtain: 1. All services and activities currently allowed, i.e., those described in Executive Order 20-91 and its attachments, which include activities detailed in Section 3 of Executive Order 20-91, the U.S. Department of Homeland Security in its Guidance on the Essential Critical Infrastructure Workforce and a list propounded by Miami-Dade County in multiple orders(as of April 1, 2020), as well as other services and activities approved by the State Coordinating Officer. Such services should continue to follow safety 2 guidelines issued by the CDC and OSHA. If necessary, employee screening or use of personal protective equipment should continue. 2. Additional services responsibly provided in accordance with Sections 3 and 4 of this order in counties other than Miami-Dade, Broward and Palm Beach. In Miami-Dade, Broward and Palm Beach counties, allowances for services and activities from Sections 3 and 4 of this order will be considered in consultation with local leadership. B. Except as provided in Section 2(A)(1) of this order, senior citizens and individuals with a significant underlying medical condition (such as chronic lung disease, moderate-to-severe asthma, serious heart conditions, immunocompromised status, cancer, diabetes, severe obesity, renal failure and liver disease) are strongly encouraged to stay at home and take all measures to limit the risk of exposure to COVID-19. C. For the duration of this order, all persons in Florida should: 1. Avoid congregating in large groups. Local jurisdictions shall ensure that groups of people greater than ten are not permitted to congregate in any public space that does not readily allow for appropriate physical distancing. 2. Avoid nonessential travel, including to U.S. states and cities outside of Florida with a significant presence of COVID-19. 3. Adhere to guidelines from the CDC regarding isolation for 14 days following travel on a cruise or from any international destination and any area with a significant presence of COVID-19. 3 D. This order extends Executive Order 20-80(Airport Screening and Isolation)and Executive Order 20-82 (Isolation of Individuals Traveling to Florida), with exceptions for persons involved in military, emergency, health or infrastructure response or involved in commercial activity. This order extends Sections 1(C) and I(D)of Executive Order 20-86 (Additional Requirements of Certain Individuals Traveling to Florida), which authorize the Department of Transportation, with assistance from the Florida Highway Patrol and county sheriffs, to continue to implement checkpoints on roadways as necessary. Section 3. Businesses Restricted by Previous Executive Orders Unless I direct otherwise, for the duration of this order, the following applies to businesses directly addressed by my previous Executive Orders: A. Bars,pubs and nightclubs that derive more than 50 percent of gross revenue from the sale of alcoholic beverages shall continue to suspend the sale of alcoholic beverages for on-premises consumption. This provision extends Executive Order 20-68, Section 1 as modified by Executive Order 20-71. Sections 1 and 2. B. Restaurants and food establishments licensed under Chapters 500 or 509, Florida Statutes, may allow on-premises consumption of food and beverage, so long as they adopt appropriate social distancing measures and limit their indoor occupancy to no more than 25 percent of their building occupancy. In addition, outdoor seating is permissible with appropriate social distancing. Appropriate social distancing requires maintaining a minimum of 6 feet between parties, only seating parties of 10 or fewer people and keeping bar counters closed to seating. This provision 4 extends Executive Order 20-68, Section 3 and supersedes the conflicting provisions of Executive Order 20-71, Section 2 regarding on-premises food consumption. C. Gyms and fitness centers closed by Executive Order 20-71 shall remain closed. D. The prohibition on vacation rentals in Executive Order 20-87 remains in effect for the duration of this order. E. The Department of Business and Professional Regulation shall utilize its authorities under Florida law to implement and enforce the provisions of this order as appropriate. Section 4. Other Affected Business Services Unless I direct otherwise, for the duration of this order, the following applies to other business services affected by my previous Executive Orders: A. In-store retail sales establishments may open storefronts if they operate at no more than 25 percent of their building occupancy and abide by the safety guidelines issued by the CDC and OSHA. B. Museums and libraries may open at no more than 25 percent of their building occupancy, provided, however, that (a) local public museums and local public libraries may operate only if permitted by local government, and (b) any components of museums or libraries that have interactive functions or exhibits, including child play areas, remain closed. Section 5. Medical Procedures Subject to the conditions outlined below, elective procedures prohibited by Executive Order 20-72 may resume when this order goes into effect. A hospital ambulatory surgical center, office surgery center, dental office, orthodontic office, endodontic office or other health care 5 practitioners' office in the State of Florida may perform procedures prohibited by Executive Order 20-72 only if: A. The facility has the capacity to immediately convert additional facility-identified surgical and intensive care beds for treatment of COVID-19 patients in a surge capacity situation; B. The facility has adequate personal protective equipment (PPE) to complete all medical procedures and respond to COVID-19 treatment needs, without the facility seeking any additional federal or state assistance regarding PPE supplies; C. The facility has not sought any additional federal, state, or local government assistance regarding PPE supplies since resuming elective procedures; and D. The facility has not refused to provide support to and proactively engage with skilled nursing facilities, assisted living facilities and other long-term care residential providers. The Agency for Health Care Administration and the Department of Health shall utilize their authority under Florida law to further implement and enforce these requirements. This order supersedes the conflicting provisions of Executive Order 20-72. Section 6. Previous Executive Orders Extended The Executive Order 20-69 (Local Government Public Meetings) is extended for the duration of this order. Section 7. Enforcement This order shall be enforced under section 252.47, Florida Statutes. Violation of this order is a second-degree misdemeanor pursuant to section 252.50, Florida Statutes, and is punishable by imprisonment not to exceed 60 days, a fine not to exceed $500, or both. 6 Section 8. Effective Date This order is effective at 12:01 a.m. on May 4, 2020. IN TESTIMONY WHEREOF, I have hereunto _ set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee,this 29th day of April, 2020. \\\ V 1 fONDENT1 . TIR ATTEST: :CRETARY OF STA E X. ry L0 cn cv 7 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-123 (Full Phase 1: Safe. Smart. Step-by-Step. Plan for Florida's Recovery) WHEREAS,on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and WHEREAS, on April 29, 2020, I issued Executive Order 20-112 initiating Phase 1 of the Safe. Smart. Step-by-Step. Plan for Florida's Recovery; and WHEREAS, Executive Order 20-112 did not exhaust the recommendations of the proposed Phase 1 included in the White House's Guidelines for Re-Opening America Again. NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (1)(a) of the Florida Constitution and Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order: Executive Order 20-112, as modified by Executive Order 20-120, is extended as further modified by this order below, bringing all Florida counties into Full Phase 1. Section 1. Restaurants, Retail, Museums and Gyms A. Restaurants and food establishments licensed under Chapters 500 or 509, Florida Statutes, may serve patrons at indoor seating so long as they limit indoor occupancy up to fifty (50) percent of their seating capacity, excluding employees. The requirement for a minimum of 6 feet between parties is superseded to the extent appropriate partitioning is in place. Bar counters are to remain closed to seating, and outdoor seating remains available with social distancing. The Department of Business and Professional Regulation (DBPR) will post and update appropriate safety measures on its website. B. In-store retail sales establishments may operate up to fifty (50) percent of their building occupancy and abide by the safety guidelines issued by the CDC and OSHA. C. Museums and libraries may operate up to fifty (50) percent of their building occupancy, provided, however, that local public museums and local public libraries may operate only if permitted by local government. D. Gyms and fitness centers may operate up to fifty (50) percent of their building occupancy so long as they adopt safety measures including appropriate social distancing for classes and sufficient cleaning supplies to ensure, at a minimum, patrons' individual self-cleaning of surfaces and machines using sanitation wipes following each use. DBPR will post and update best practices on its website. Section 2. Professional Sports Venues Professional sports may operate in the State of Florida and venues may host training. competitions, events and games. This provision shall preempt any local rule prohibiting a professional sports team conducting, or the operations of the venue from hosting. those sports activities at facilities in the State. Section 3. Amusement Parks Amusement parks may submit a re-opening plan to the State of Florida that includes a proposed date for resumption of operations and proposed guidelines to ensure guest and staff safety. Requests to re-open must include an endorsement letter from the County Mayor or in absence of a county mayor from the City Mayor and County Administrator. This request shall 2 identify a future date certain for re-opening and verify that the official has approved a re-open plan to ensure patron and staff safety. Section 4. Vacation Rentals Counties may seek approval to operate vacation rentals with a written request from the County Administrator and the county's safety plan for vacation rental operations submitted to the DBPR Secretary. DBPR will post and update guidance on its website. Section 5. Local Government Public Meetings Order Extended The Executive Order 20-69 is extended for the duration of this order. Section 6. Enforcement This order shall be enforced under section 252.47, Florida Statutes. Violation of this order is a second-degree misdemeanor pursuant to section 252.50, Florida Statutes, and is punishable by imprisonment not to exceed 60 days, a fine not to exceed $500, or both. Section 7. Effective Date This order is effective at 12:01 a.m. on Monday, May 18, 2020. IN TESTIMONY WHEREOF, I have hereunto ,-•.it1 k' .L set my hand and caused the Great Seal of the State of Florida to be affi. xed, at Tallahassee, this i 14th da of ► 020 Al I I IlrAl 1 ...deF:k _ _ 0 , I •N S, G• -4 TOR ATTEST: n N / B CC) /OM."( :fi' . MC xm Y, --< SEC TARY OF STATE cn �- law ` ,1 r .q 3 Q :T1 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-139 (Phase 2: Safe. Smart. Step-by-Step. Plan for Florida's Recovery) WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and WHEREAS, on April 29, 2020, I issued Executive Order 20-112 initiating Phase I of the Safe. Smart. Step-by-Step. Plan for Florida's Recovery; and WHEREAS,on May 14, 2020, I issued Executive Order 20-123 for Full Phase I. NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (l)(a) of the Florida Constitution and Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order: Section 1. Phase 2 Recovery In concert with the efforts of President Donald J.Trump,and based on guidance provided by the White House and the Centers for Disease Control and Prevention (CDC), the Occupational Safety and Health Administration (OSHA), and the Florida Surgeon General and State Health Officer, I hereby adopt the following in response to the recommendations in Phase 2 of the plan published by the Task Force to Re-Open Florida. A. Executive Order 20-112, as modified by Executive Orders 20-120, 20-122, 20-123 and 20-131, is extended as further modified below. B. In Miami-Dade, Broward and Palm Beach counties, the re-opening provisions of Section 4 of this order will be considered after each county seeks approval with a written request from the County Mayor or if no mayor the County Administrator. Section 2. Responsible Individual Activity All persons in Florida are encouraged to follow appropriate social distancing and safety protocols issued by the CDC and OSHA. The direction to follow such protocols, and those additional protocols listed below in this section, is guidance and not enforceable under section 252.47, Florida Statutes. A. Senior citizens and individuals with a significant underlying medical condition are strongly encouraged to avoid crowds and take measures to limit the risk of exposure to COVID-19. B. All persons in Florida are encouraged to avoid congregating in groups larger than 50 persons. C. All persons who work in long-term care facilities should be tested for COVID- 19 on a routine basis. D. In-store retail businesses, including gyms and fitness centers, should maintain appropriate social distancing and sanitation protocols. Section 3. Additional Requirements for Certain Individuals Traveling to Florida Executive Orders 20-80 and 20-82 are extended with exceptions for persons involved in commercial activity and students traveling for the purpose of academic work, internships,sports training and any other activity or program approved by the educational institution. This order supersedes Executive Order 20-86. Section 4. Business Activity This order supersedes Executive Orders 20-91 and 20-92 and Executive Order 20-112 Section 2. This order further supersedes any conflicting provisions of Executive Order 20-112 including Section 3C. (gyms) and Section 4 (retail and museums) and Executive Order 20-123 2 including Section 1.B.(retail),C.(museums)and D. (gyms).This order extends and modifies the remaining provisions of Executive Order 20-112 and Executive Order 20-123 as follows: A. Restaurants and other establishments, and bars and other vendors licensed to sell alcoholic beverages for consumption on the premises, may operate at fifty (50) percent of their indoor capacity, excluding employees, as under Executive Order 20-123, Section 1. Bar areas may be open with seated service. In addition, outdoor seating is permissible with appropriate social distancing. This section does not apply to nightclubs. Non-conflicting provisions in Executive Order 20- 71, Sections 1 and 2 remain in effect. B. Entertainment businesses, including but not limited to movie theaters, concert houses,auditoriums,playhouses,bowling alleys,and arcades may operate at fifty (50) percent of their building capacity, with appropriate social distancing between groups and appropriate sanitation. C. Pari-mutuel facilities may seek to operate with a written request from the County Mayor or if no mayor the County Administrator to the Secretary of the Department of Business and Professional Regulation (DBPR) and the approval of the DBPR Secretary. D. Personal services, including but not limited to tattooing, body piercing, acupuncture, tanning and massage, may operate with appropriate safety guidelines as outlined by the Department of Health. Section 6. Previous Executive Order Extended Executive Order 20-69 is extended until June 30, 2020. 3 Section 7. Enforcement This order, with the exception of Section 2, shall be enforced under section 252.47, Florida Statutes, and by the Department of Business and Professional Regulation. Violation of this order is a second-degree misdemeanor pursuant to section 252.50, Florida Statutes, and is punishable by imprisonment not to exceed 60 days, a fine not to exceed $500, or both. Section 8. Effective Date This order is effective at 12:01 a.m. on June 5, 2020. IN TESTIMONY WHEREOF, I have hereunto r� set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee,this 1 f ';` 3rd day of June 20. 1 ''':,i'l,,,.,,. ‘; f t‘;:,:. RON DES TIS, GOVERNOR ATTEST: 6U/0,11 ›c6e----- SECRETARY OF STATE N co 1 c.) — 4 Il 4 STATE OF FLORIDA OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-150 (Emergency Management —COVID-19— Local Government Public Meetings) WHEREAS, Executive Order 20-69, as extended by Executive Order 20-112, Executive Order 20-123 and Executive Order 20-139, expires on June 30, 2020, unless extended. NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (1)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect: Section 1. I hereby extend Executive Order 20-69, as extended by Executive Orders 20- 121, 20-123 and 20-139, until 12:01 a.m. on August 1, 2020. IN TESTIMONY WHEREOF, I have hereunto r UD ;�� ��� set my hand and caused the Great Seal of the ,� o� 1:, State of Florida to be affixed, at Tallahassee, this �� :.;:i4 f \;i 23rd day o e, 2020. :1-;,.\, 'GA LE G. `;,fir° l t. �' 4400 :409 (a a nu• ���.r/ 4 (Ili i)‘%4A_y t r y v' Ata RON DE - 1TIS, ♦ ' ' •R ATTEST: z ECRETARY OF ST E k, ca �"' 4 06/29/2020 Item 12 E CHAPTER 28-109 CONDUCTING PROCEEDINGS BY COMMUNICATIONS MEDIA TECHNOLOGY 28-109.001 Purpose 28-109.002 Definitions as Used in this Rule Chapter 28-109.003 Application and Construction 28-109.004 Government in the Sunshine 28-109.005 Notice 28-109.006 Evidence,Testimony, and Argument 28-109.001 Purpose. This chapter provides the procedures to be followed when an agency desires to conduct a proceeding by means of communications media technology(CMT)or to provide public access to a proceeding by the use of CMT. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97,Amended 1-15-07. 28-109.002 Definitions as Used in this Rule Chapter. (1) "Access point" means a designated place where a person interested in attending a communications media technology proceeding may go for the purpose of attending the proceeding. (2)"Attend"means having access to the communications media technology network being used to conduct a proceeding,or being used to take evidence,testimony,or argument relative to issues being considered at a proceeding. (3) "Communications media technology" (CMT) means the electronic transmission of printed matter, audio, full-motion video, freeze frame video, compressed video,and digital video by any method available. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97. 28-109.003 Application and Construction. (1) The agency may conduct a proceeding by using CMT and may provide CMT access to a proceeding for purposes of taking evidence,testimony, or argument. (2)A proceeding is not a CMT proceeding merely because it is broadcast over a communications network. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97. 28-109.004 Government in the Sunshine. (1)Nothing in this chapter shall be construed to permit the agency to conduct any proceeding otherwise subject to the provisions of Section 286.011,F.S.,exclusively by means of CMT without making provision for the attendance of any member of the public who desires to attend. (2)No proceeding otherwise subject to Section 286.011, F.S., shall be conducted exclusively by means of CMT if the available technology is insufficient to permit all interested persons to attend. If during the course of a CMT proceeding technical problems develop with the communications network that prevent interested persons from attending, the agency shall terminate the proceeding until the problems have been corrected. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97,Amended 1-15-07. 28-109.005 Notice. When the agency chooses to conduct a CMT proceeding, it shall provide notice in the same manner as required for a non-CMT proceeding,and shall plainly state that such proceeding is to be conducted utilizing CMT and identify the specific type of CMT to be used.The notice shall describe how interested persons may attend and shall include: (1)The address or addresses of all access points,specifically designating those which are in locations normally open to the public. (2)The address of each access point where an interested person may go for the purpose of attending the proceeding. (3)An address,e-mail address,and telephone number where an interested person may write or call for additional information. (4)An address,e-mail address,and designated person to whom a person may submit written or other physical evidence which he 1 06/29/2020 Item 12E or she intends to offer into evidence during the CMT proceedings. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97,Amended 1-15-07, 6-26-13. 28-109.006 Evidence,Testimony,and Argument. (1) Any evidence, testimony, and argument which is offered utilizing CMT shall be afforded equal consideration as if it were offered in person,and shall be subject to the same objections. (2)In situations where sworn testimony is required by the agency,persons offering such testimony shall be responsible for making appropriate arrangements for offering sworn testimony. Rulemaking Authority 14.202, 120.54(5)FS.Law Implemented 120.54(5)FS.History-New 4-1-97,Amended 1-15-07. 2 VAB RESOLUTION 2020-05 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA, AUTHORIZING THE USE OF COMMUNICATIONS MEDIA TECHNOLOGY FOR MEETINGS WHEREAS, Collier County is under Federal, State, and Local States of Emergency for the COVID-19 virus pursuant to Executive Orders of the Governor for the State of Florida (Executive Order Nos. 20-51 and 20- 52) and the Collier County Proclamation/Resolution No. 2020-50 declaring a state of emergency due to COVID- 19 for all territory within the legal boundaries of Collier County; and WHEREAS,Collier County's Proclamation, in accordance with Chapter 252, Florida Statutes, authorizes the County to take all necessary action and issue any necessary orders to protect human health and safety; and WHEREAS, the President of the United States in conjunction with the U.S. Department of Health & Human Services through its Centers for Disease Control and prevention (CDC) has issued community mitigation strategies which recommend aggressive social distancing measures, such as avoiding gatherings of more than 10 people; and WHEREAS, recognizing the compelling need to protect life while at the same time maintaining the functioning and continuity of government,the Governor issued Executive Order 20-69(EO 20-69),which suspends the requirement that local governing bodies have a quorum physically present in a specific public place to conduct public meetings; and WHEREAS, Executive Order 20-69 (EO 20-69), and any applicable extensions thereof, specifically authorizes the use of communications media technology,as provided in Section 120.54(5)(b)2.,Florida Statutes,to conduct meetings of local governing bodies; and WHEREAS, the use of communications media technology during the declared state of local emergency due to COVID-19 to conduct meetings of the Collier County Value Adjustment Board and its Special Magistrate Hearings will allow governance to continue while protecting the health and safety of elected officials, staff,and the general public; and WHEREAS, neither EO 20-69, nor any applicable extensions thereof, nor this Resolution suspend the requirements of Florida's public records laws in any way or the Sunshine Law beyond the specific, discrete parameters explicitly set forth in EO 20-69, and applicable extensions thereof, and this Resolution. NOW,THEREFORE,BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA,that: 1. The above recitals are true and correct and are incorporated herein. 2. The Collier County VAB Hybrid Remote Public Meeting Procedures,attached hereto as Exhibit A,are hereby adopted and incorporated herein. 3. This Resolution shall expire at the expiration of EO 20-69, including any extensions, unless the Governor issues new orders resuspending the requirement that local governing bodies have a quorum physically present in a specific public place to conduct public meetings. 4. This Resolution shall be effective upon filing with the VAB Clerk. This Resolution of the Value Adjustment Board adopted this day of , 2020, 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 EXHIBIT A Collier County Value Adjustment Board Hybrid Remote Public Meeting Procedures As recognized and authorized by Governor DeSantis' Executive Order No. 20-69 (EO 20-69), as extended,the COVID-19 pandemic has created the need to modify procedures for public meetings to enable official public business to be conducted. These procedures are applicable when a public meeting is conducted utilizing both in- person and remote participation (hybrid remote public meeting). These procedures may be modified to permit various options for public participation during meetings and alternative technical solutions. 1. A hybrid remote public meeting may be conducted to facilitate the telephonic or remote participation of members of boards/committees/agencies, staff and consultants during the pendency of the COVID-19 pandemic. Such meetings will be conducted to be consistent with Chapter 28-109 Florida Administrative Code (F.A.C.), Conducting Proceedings by Communications Media Technology(attached hereto). 2. Social distancing guidelines shall be applicable to both remote and in-person components of a hybrid remote public meeting. 3. Committee or board members in a hybrid remote public meeting shall count toward a quorum requirement as if they were physically present. 4. A hybrid remote public meeting may be conducted for any public hearing including quasi-judicial proceedings, provided that all legal requirements can be met. 5. Participants required to provide sworn testimony as part of a hybrid remote public meeting/hearing must be physically present. If they are not able to be physically present, they must submit a notarized, sworn-to statement, of their participation and testimony under oath at their scheduled meeting/hearing (NAME) on (DATE) is true and accurate to the best of their knowledge. 6. Public access to a hybrid remote public meeting must be provided where those participating in-person are physically located. Members of the public who are participating in-person will be allowed to speak during the public comment portion of a hybrid remote public meeting. 7. An opportunity for remote public comment will also be provided. Information about how to register in-advance will be included in the public meeting notice and any public outreach information to include a deadline for registering. Those registering to speak will be provided call-in information and will be called upon individually during the appropriate public comment period. All comments must be civil and appropriate in a public context. Violators will be muted. 8. Until further notice, all hybrid remote public meetings will be conducted in the: Harmon F. Turner Administrative Building, 3299 Tamiami Trail East,Naples, FL 34112. 9. Conducting a hybrid remote public meeting requires the approval of the Value Adjustment Board or VAB Designee, such as the VAB Legal Counsel or the Clerk to the Value Adjustment Board. 10. Staff will ensure that individuals who will be participating remotely will be given written instructions on how to participate remotely. 11. To ensure that all individuals have been heard, the Chair or the Special Magistrate of the meeting should repeatedly and loudly ask if there are any other comments/questions. (For VAB meetings, the Chair may conduct a roll call vote and may want to conduct a roll call for comments to ensure everyone has the opportunity to speak without speaking over each other). 12. All individuals participating in hybrid remote public meetings must identify themselves each time they speak. 13. Individuals participating by phone will not have the benefit of visual presentations unless the meeting is televised or conducted using remote access software. Individuals participating by phone and those in attendance must keep in mind that there is a delay in the broadcast. The Chair/Special Magistrate may need to account for this as s/he conducts the meeting. 14. Procedures may be modified provided that such modifications are consistent with law, including Governor DeSantis' Executive Order No. 20-69, as extended and/or modified, and Chapter 28-109, Conducting Proceedings by Communications Media Technology.