VAB Agenda 2-11-2021 Agenda IndexPage 1
February 11, 2021
COLLIER COUNTY VALUE ADJUSTMENT BOARD
MEETING AGENDA
FEBRUARY 11, 2021 @ 9:00 a.m.
Board of County Commission Chambers
Collier County Government Complex
3299 Tamiami Trail East, 3rd Floor
Naples, FL 34112
VAB Members and Alternates:
Andy Solis, VAB Chairman (BCC, District 2)
Burt Saunders, VAB Vice-Chairman (BCC, District 3)
Erick Carter (Collier County School Board, District 4)
Ron Kezeske (Business Citizen Member)
Rebecca Earney (Homestead Citizen Member)
Jill Rosenfeld (Alternate Homestead Citizen Member)
VAB Legal Counsel, Holly E. Cosby
1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum
Requirements (per Chapter 194.015, F.S.)
2. Agenda and Minutes
A. Approval of today’s agenda (motion needed)
B. Approval/Acceptance of Minutes from June 29, 2020 VAB Organizational
Meeting (motion needed)
3. General Business Discussion
A. Updates from the Department of Revenue and/or the Current Session of
the Florida Legislature affecting VAB (informational)
1) Department of Revenue – Property Tax Oversight (PTO)
(a) PTO Bulletin 20-01 regarding: Exemptions for Spouses of Deceased
Veterans and Spouses of First Responders - Florida Residency
Requirement Invalidated - Under Section 196.081(4), F.S. in DOR v. Bell,
case 2D18-3134 (dated 4/13/2020)
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February 11, 2021
(b) PTO Bulletin 20-02 regarding: Exemption for Deployed Servicemembers
– the 2020 Legislature amended the exemption for deployed
servicemembers, Chapter 2020-10, Laws of Florida (HB 7097), Section 7,
Under Section 196.173 (2), F.S. (dated 04/22/2020)
(c) PTO Bulletin 20-03 regarding: Value Adjustment Board Proceedings;
VAB Filing Fee not Required for Petitions for Exemption for Deployed
Servicemembers – the 2020 Legislature enacted Chapter 2020-10, Under
Section 9, Laws of Florida (dated 06/11/2020)
(d) PTO Bulletin 20-04 regarding: 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) and Section 11 under Section
196.1978(1), F.S. (dated 06/11/2020)
(e) PTO Bulletin 20-05 regarding: 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,
Subsection (1) of Section 194.035, F.S. (dated 06/11/2020)
(f) PTO Bulletin 20-06 regarding: Property Damaged or Destroyed by
Hurricane Michael – the 2020 Legislature enacted Chapter 2020-10,
Section 3 Laws of Florida, Section 3 creates Section 193.1557, F.S.
(dated 06/11/2020)
(g) PTO Bulletin 20-07 regarding: Millage and Budget Hearings During
Declared Emergencies – the 2020 Legislature enacted Chapter 2020-10,
Section 12, Laws of Florida (HB 7097) Under Section 200.065, F.S.
(dated June 29, 2020)
(h) PTO Bulletin 20-08 regarding: Information Included with Notices of
Proposed Property Taxes - the 2020 Legislature enacted Chapter 2020-10,
Section 13, Laws of Florida (HB 7097) Under Section 200.069, F.S.
(dated June 29, 2020)
(i) PTO Bulletin 20-09 regarding: Exemption for Hospitals, Community
Benefit Reporting - the 2020 Legislature enacted Chapter 2020-10 Section
2, Laws of Florida (HB 7097) Under Section 2, Section 193.019, F.S.
(dated June 29, 2020)
(j) PTO Bulletin 20-10 regarding: Exemption, Veteran and Veteran
Surviving Spouse Property Acquired between January 1 and November 1 -
the 2020 Legislature enacted Chapter 2020-140, Laws of Florida, the law
created Section 196.081(1)(b), F.S. (dated July 7, 2020)
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February 11, 2021
(k) PTO Bulletin 20-11 regarding: Limitations on Homestead Property Tax
Assessments – the Constitutional Amendment 5, (House Joint Resolution
369) Under Chapter 2020-175 amends subsection 193.155(8), F.S.
(dated 11/24/2020)
(l) PTO Bulletin 20-12 regarding: Ad Valorem Tax Discount for Surviving
Spouses of Certain Deceased Veterans who had Permanent, Combat-
Related Disabilities – the Constitutional Amendment 6 (House Joint
Resolution 877) Under Chapter 2020-179, Laws of Florida adding
subsection 192.082(3) F.S. (dated 11/24/2020)
(m) Department of Revenue – Updated Resources:
i. Uniform Policies and Procedures Manual (2020)
ii. Other Legal Resources, Including Statutory Criteria (2020)
iii. Reference Materials, Including Guidelines (2020)
2) Florida Legislative Session (2021) Proposed Bills (informational)
(a) SB 58 “Hospitals Community Benefit Reporting”
(b) SB 132 “Rental of Homestead Property”
(c) SJR 156 “Homestead Assessment Limitation”
(d) SB 158 “Homestead Assessments”
(e) SB 516 “Taxation of Property Used for Agriculture Purposes”
(f) SB 522 “Vacation Rentals”
(g) HB 35 “Legal Notices”
B. Value Adjustment Board 2020 Compliance Checklist for Collier County
C. Discussion During Open Meeting with Property Appraiser’s Office
Regarding Evidence Uploaded into Axia – Preliminary with Final
Information to be Proposed During 2021 Organizational Meeting
D. Correspondence from VAB Participants
1) Carl Suarez (Petitions #2020-296 & #2020-311)
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2) Tim Hart (Petitions #2020-555, #2020-558, #2020-560 & #2020-561)
3) Telephonic Hearings – DOR Copied – (Petitions #2020-677, #2020-
378, #2020-567 & 2020-568) – Resolved
(a) Advise Board of Forthcoming Proposed Telephonic Policies
and Procedures – 2021 Organizational Meeting
(b) Request Input from Board
4) Mark Draper, Esq. (Petition #20-0043)
4. Public Comment
A. Mark A. Draper – Petition #2020-43 for Joseph Elmasri
5. VAB Members or Staff Comment
6. Adoption of Special Magistrates’ Recommendations for 2020 VAB
(206 Petitions went to hearing) (motion needed)
Homestead Exemption Petitions
Portability Transfer Petitions
Not Substantially Complete Petitions
Tax Petitions: Residential and Commercial
7. Adoption of Certification of the Value Adjustment Board – Tangible Personal
Property (DR-488 TPP) (motion needed)
8. Adoption of Certification of the Value Adjustment Board – Real Property
(DR-488 RP) (motion needed)
9. Adoption of Tax Impact of the Value Adjustment Board (DR-529)
(motion needed)
10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure
compliance and consistency (motion needed)
11. Set date for 2021 VAB Organizational Meeting:
Friday, July 9, 2021 at 9 a.m. (proposed & room reserved) (motion needed)
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February 11, 2021
12. Adjourn