VAB Backup Documents 06/29/2020 RecapVALUE 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) - Present
• Board of County Commissioner Burt Saunders (District 3) - Present
• School Board Member Erick Carter (District 4) - Present
• (Homestead) Citizen Member Rebecca Earney - Excused
• (Business) Citizen Member Ron Kezeske - Present
• (Alternate Homestead) Citizen Member Jill Rosenfeld - Present
B. Introduction of the Clerk to the Value Adjustment Board
• Clerk to the Board — Crystal Kinzel - Present
• 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 to Appoint Commissioner Saunders as Chair — Approved 5/0;
- Commissioner Saunders Appointed Commissioner Solis as Vice -Chair
5. Agenda
A. Recommendation to approve today's agenda
Approved — 5/0
6. Recommendation to reaffirm by Resolution the appointment of the following:
VAB Legal Counsel for VAB Tax Year 2020
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Holly E. Cosby, Esq. — The Law Office of Holly E. Cosby, P.A.
VAB Resolution 2020-01 Adopted — 5/0
7. Recommendation to reaffirm by Resolution the appointment of the VAB Special
Magistrates for VAB Tax Year 2020
VAB Resolution 2020-02 Adopted — 5/0
• 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)
Approved — 5/0
9. Approval/Acceptance of Minutes into the VAB Record
A. February 10, 2020 VAB Regular Meeting
Motion to approve as presented — 4/0 (Ms. Rosenfeld abstained)
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)
Discussed
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.
Discussed
B. Recommendation to adopt Resolution Relating to the Adoption of Internal
Operating Procedures to Supplement Chapter 12D-9, Florida Administrative
Code
VAB Resolution 2020-03 Adopted — 5/0
C. Good Cause Determinations
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1) Recommendation to designate Legal Counsel to Determine "Good
Cause" for Late Filed Petitions for 2020 tax year
Approved — 510; Motion to allow VAB Administration to request
additional information for verification — Approved — 510
2) Recommendation to designate VAB Clerk to Determine "Good
Cause" for Hearing Reschedules, with Legal Counsel Providing
Guidance, for 2020 tax year
Approved — 510; Motion to allow VAB Administration to request
additional information for verification — Approved — 510
D. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee
(F.S. 194.013)
VAB Resolution 2020-04 Adopted - 510
E. Florida Department of Revenue Forms DR-488p — Initial Certification of the
Value Adjustment Board
Approved — 510
F. Request approval for the destruction of VAB records in accordance with the
General Records Schedule GS 1-SL (2014 VAB tax year records)
Approved — 510
G. VAB Reference Materials (informational)
• Florida's Government in the Sunshine
• Rule Chapter 12D-9, F.A.C.
• DOR's VAB Forms
• Rule Chapter 12D-10, F.A.C.
• Rule Chapter 12D-51.001, F.A.C.
• Rule Chapter 12D-51.002, F.A.C.
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• 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
0623 petitions (VAB 2018)
0615 petitions (VAB 2016)
0392 petitions (VAB 2014)
0770 petitions (VAB 2012)
1528 petitions (VAB 2010)
12. VAB Dates of Importance
petitions filed as compared to:
0561 petitions (VAB 2017)
0635 petitions (VAB 2015)
0616 petitions (VAB 2013 )
0892 petitions (VAB 2011)
1775 petitions (VAB 2009)
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
VAB Resolution 2020-05 Adopted — 5/0
F. (Proposed) Final VAB Meeting for Tax Year 2020 (room reserved):
Monday, February 8, 2021 at 9:00 a.m. (Tentative)
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13. Additional comments/concerns — VAB Counsel/compliance
14. Public Comment
15. Adjournment
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