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VAB Backup Documents 02/11/2021 Final 2020 Session Meeting VALUE ADJUSTMENT BOARD MEETING BACKUP DOCUMENTS FEBRUARY 11 , 2021 \_A - -- COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA FEBRUARY 11, 2021 @ 9:00 am Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Andy Solis, VAB Chairman (BCC, District 2) Burt Saunders, VAB Vice-Chairman (BCC, District 3) Erick Carter (Collier County School Board, District 4) Ron Kezeske (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) VAB Legal Counsel, Holly E. Cosby 1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today's agenda Approved — 5/0 B. Approval/Acceptance of Minutes from June 29, 2020 VAB Organizational Approved — 5/0 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB (informational) 1) Department of Revenue — Property Tax Oversight (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) Page 1 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 - Page 2 February 11,2021 the 2020 Legislature enacted Chapter 2020-140, Laws of Florida, the law created Section 196.081(1)(b), F.S. (dated July 7, 2020) (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) (1) 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) 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 Discussed 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 Motion to allow VAB Administration to continue to work on a Collier County procedure regarding evidence exchange and bring back at the Org meeting—Approved 5/0 D. Correspondence from VAB Participants Discussed Page 3 February 11,2021 1) Carl Suarez (Petition 2020-296 & 2020-311) 2) Tim Hart (Petition 2020-555, 2020-558, 2020-560 & 2020-561) 3) Telephonic Hearings 4) Mark Draper (Petition 2020-43) 4. Public Comment A. Attorney Mark Draper— Opposition to decision regarding Petition 2020-43 5. VAB Members or Staff Comment None 6. Adoption of Special Magistrates' Recommendations for 2020 VAB (206 Petitions went to hearing) • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petition • Tax Petitions: Residential and Commercial Motion to adopt recommendations —Approved 5/0 7. Adoption of Certification of the Value Adjustment Board— Tangible Personal Property (DR-488 TPP) Motion to adopt certification of Tangible Personal Property—Approved 5/0 8. Adoption of Certification of the Value Adjustment Board—Real Property (DR-488 RP) Motion to adopt certification of Real Property— Approved 5/0 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) Motion to adopt Tax Impact— Approved 5/0 10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency Approved - 5/0 11. Discussion/Motion for staff direction on the renewal of the professional services contract(s): VAB Legal Counsel and VAB Special Magistrates Not discussed Page 4 February 11,2021 12. Set date for 2021 VAB Organizational Meeting: Monday, June 28, 2021 at 1:00 pm or Friday, July 9, 2021 at 9 am (proposed & room reserved) Motion set the organizational meeting on July 9, 2021 —Approved 5/0 13. Adjourn Page 5 February 11,2021 January 11, 2021 NDN Account #325162 Attn: Legals Naples News Media 1100 Immokalee Road Naples, Florida 34110 Re: Value Adjustment Board (VAB) Final Meeting Notice Dear Legals: Please advertise the above referenced notice in the classified section of the paper on Thursday, January 14, 2021 and send the Affidavit of Publication, together with charges involved to this office. Thank you. Sincerely, Ann Jennejohn, Deputy Clerk PO #4600004979 Ann P. Jennejohn From: Ann P. Jennejohn Sent: Monday, January 11, 2021 1:53 PM To: Naples Daily News Legals Subject: VAB Final Meeting Legal Notice (classified section) Attachments: NDN Memo 02-11-2021 Meeting.doc; Legal Notice Final 2-11-2021 Meeting.docx Good Afternoon, Please advertise the attached (in the classified section) Thursday, January 14, 2021. Thank you! Ann Jenne,jotin 13MR Senior Deputy Clerk II Clerk to the Value Adjustwtert Hoard Office: 23 9-252-8406 Fax: 239-252-s408 (if applicable) Ann.Jennejohn@CollierClerk.cow rt.4 � �' Office of the Clerk of the Circuit Court N`�'rs'-i'` & Comptroller of Collier County 3299 Tavniavni Trail, Suite #4O1 Naples, FL. 34112-5324 www.CollierClerk.cow i NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (VAB) will conduct its final meeting for the 2020 Tax Year on February 11, 2021 at 9 : 00 A.M. in the County Commission Boardroom, 3299 Tamiami Trail E, 3rd Floor, Naples, Florida. In addition, the VAB will review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls for 2020, review current legislative bills affecting the VAB process, recap the process for 2020, hear public comment and discuss other related issues at the suggestion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decision made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such person will need to ensure that a verbatim record of the proceeding is made, to include the testimony and evidence upon which any such appeal is to be based. If you are a person with a disability who needs any accommodation in order to participate in this proceeding, please contact the Facilities Management Division at (239) 252-8380, located at 3335 Tamiami Trail East, Naples, FL 34112 . VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA ANDY SOLIS, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Ann Jennejohn, Deputy Clerk (SEAL) Ann P. Jennejohn From: Gannett Legals Public Notices 4 <ganlegpubnotices4@gannett.com> Sent: Monday, January 11, 2021 2:32 PM To: Ann P.Jennejohn Subject: RE:4550298 - VAB Final Meeting Legal Notice (classified section) Attachments: OrderConf.pdf External Message: Please use caution when opening attachments, clicking links,or replying to this message. Hi Ann, Please find attached your order confirmation and proof of the ad. Your ad is set to run in: • Naples Daily News on Jan 14 $259.00 The total cost is$259.00, which includes an affidavit which will be mailed to you after the ad publishes. Please reply by Jan 13 at 10 AM with changes of the ad. You will receive an affidavit 7-10 business days after the last day of printing. Thanks, Kia Thor Public Notice Representative •prETwirtAKY LOCALIQ Office:844-254-5287 PLEASE NOTE OUR OFFICES WILL BE CLOSED JANUARY 18, 2021 IN OBSERVANCE OF MARTIN LUTHER KING DAY. EARLY DEADLINES FOR PLACEMENT OF LEGAL NOTICES WILL BE IN EFFECT THE PRIOR WEEK. PLEASE ASK FOR DETAILS IF YOU HAVE ANY TIME SENSITIVE NOTICES THAT WILL NEED TO BE PUBLISHED. From:Ann P.Jennejohn<Ann.Jennejohn@collierclerk.com> Sent: Monday,January 11, 2021 12:53 PM To: NDN-Legals<legals@naplesnews.com> Subject:4550298-VAB Final Meeting Legal Notice (classified section) Good Afternoon, Please advertise the attached (in the classified section) Thursday, January 14, 2021. Thank you! 1 IaiLij ~ PART OF THE USA TODAY NETWORK BCC CLERK OF CIRCUIT 3299 TAMIAMI TRL E 700 NAPLES FL 34112- Account AD# Net Amount Tax Amount Total Amount Payment Method Payment Amount Amount Due 1303800 0004550298 $259.00 $0.00 $259.00 Invoice $0.00 $259.00 Sales Rep: kthor Order Taker: kthor Order Created 01/11/2021 Product #Ins Column Agate Lines Start Date End Date NDN-Naples Daily News 1 2.00 74 01/14/2021 01/14/2021 NDN-naplesnews.com 1 2.00 74 01/14/2021 01/14/2021 *ALL TRANSACTIONS CONSIDERED PAID IN FULL UPON CLEARANCE OF FINANCIAL INSTITUTION Text of Ad: 01/11/2021 NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY,FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE AD- JUSTMENT BOARD (VAB) will conduct its final meeting for the 2020 Tax Year on February 11, 2021 at 9:00 A.M. in the County Commission Boardroom, 3299 Tamiami Trail E, 3rd Floor, Naples, Florida. In addition, the VAB will review and adopt Special Mag- istrate Recommendations, certify real property and tangible personal property tax rolls for 2020, review current legislative bills affecting the VAB process, recap the process for 2020, hear public comment and discuss other related issues at the sugges- tion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decision made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such per- son will need to ensure that a verbatim record of the proceed- ing is made, to include the testimony and evidence upon which any such appeal is to be based. If you are a person with a disability who needs any accommoda- tion in order to participate in this proceeding, please contact the Facilities Management Division at(239)252-8380, located at 3335 Tamiami Trail East, Naples,FL 34112. VALUE ADJUSTMENT BOARD COLLIER COUNTY,FLORIDA ANDY SOLIS,CHAIRMAN CRYSTAL K.KINZEL,CLERK By:Ann Jennejohn,Deputy Clerk (SEAL) Pub Date Jan. 14,2021 #4550298 Ann P. Jennejohn From: holly@cosbylaw.com Sent: Monday, January 11, 2021 12:34 PM To: Ann P.Jennejohn Subject: RE: Collier County Legal Notice Final VAB Meeting External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon. This ad looks great. I hereby approve. Happy Monday! Very truly, Holly HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly(c�i cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From:Ann P.Jennejohn<Ann.Jennejohn@collierclerk.com> Sent: Monday,January 11, 2021 10:47 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: Collier County Legal Notice Final VAB Meeting Hi Holly, Would you please review the attached legal notice that will be advertised this Thursday, Javtuary 14, for the VA13's fivtal 2.020 meeting being held February 11, 2021. Thavtk you! i Ann P. Jennejohn From: Ann P.Jennejohn Sent: Monday, January 11, 2021 2:39 PM To: 'Gannett Legals Public Notices 4' Subject: RE: 4550298 - VAB Final Meeting Legal Notice (classified section) Approved, please publish January 14, 202.1 as requested. Thank you! Ann Jennejohn 13MR Senior Deputy Clerk II ` ,.tit tYh:kr�r Clerk to the Value Adjustment Board Office: 23 9-252-840G Fax: 239-252-8408 (if applicable) 5• Ann.Jennejohn@CollierClerk.cowt ,, mac, Office of the Clerk of the Circuit Court K,t�• .�., F `` Sr Comptroller of Collier County 3299 Tawtiavvti Trail, Suite #401 Naples, FL 34112-5324 www.CollierClerk.com Gannett Legals Public Notices 4<ganlegpubnotices4@gannett.com> Sent: Monday,January 11, 2021 2:32 PM To: Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com> Subject: RE:4550298 -VAB Final Meeting Legal Notice (classified section) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Ann, Please find attached your order confirmation and proof of the ad. Your ad is set to run in: • Naples Daily News on Jan 14 $259.00 The total cost is$259.00, which includes an affidavit which will be mailed to you after the ad publishes. Please reply by Jan 13 at 10 AM with changes of the ad. You will receive an affidavit 7-10 business days after the last day of printing. Thanks, i 1/14/2021 Public Notices I i Public Notices NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY,FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE AD- JUSTMENT BOARD (VAB)will conduct its final meeting for the 2020 Tax Year on February 11,2021 at 9:00 A.M.in the County Commission Boardroom, 3299 Tamiami Trail E,3rd Floor, Naples, Florida.In addition, the VAB will review and adopt Special Mag- istrate Recommendations, certify real property and tangible personal property tax rolls for 2020, review current legislative bills affecting the VAB process, recap the process for 2020, hear public comment and discuss other related issues at the sugges- tion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decision made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such per- son will need to ensure that a verbatim record of the proceed- ing is made, to include the testimony and evidence upon which any such appeal is to be based. If you arc a person with a disa3ility who needs any accommoda- tion in order to participate in this proceeding, please contact the Facilities Management Div sion at(239)252-8380, located at 3335 Tamiami Trail East,Naples,FL 34112. VALUE ADJUSTMENT BOARD COLLIER COUNTY,FLORIDA ANDY SOLIS,CHAIRMAN CRYSTAL K.KINZEL,CLERK By:Ann Jennejohn,Deputy Clerk (SEAL) Pub Date Jan.14,2021#4550298 1/1 4 ..,..:\at t r i 1aiLUEUh PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 BCC CLERK OF CIRCUIT COURT 3299 TAMIAMI TRL E 700 NOTICE OF MEETING NAPLES, FL 34112 VALUE ADJUSTMENT BOARD COLLIER COUNTY,FLORIDA Notice is hereby given that the COWER COUNTY VALUE AD- Affidavit of Publication JUSTMENT BOARD (VAB)will conduct its final meeting for the 2020 Tax Year on February 11, 2021 at 9:00 A.M. in the County STATE OF WISCONSIN Commission Boardroom, 3299 Tamiami Trail E.3rd Floor,Naples. COUNTY OF BROWN Florida. In addition, the VAB will review and adopt Special Mag- istrate Recommendations, certify real property and tangible personal property tax rolls for 2020, review current legislative Before the undersigned they serve as the authority, bills affecting the VAR process, recap the process for 2020. hear public comment and discuss other related issues at the sugges personally appeared said legal clerk who on oath says that Gan or request of the Chairman, Staff or Board members prior he/she serves as Legal Clerk of the Naples Daily News, a to or during the meeting. daily newspaper published at Naples, in Collier County, II a person decides to appeal a decision made by the VAB with Florida; distributed in Collier and Lee counties of Florida; respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such per- that the attached copy of the advertising was published in son will need to ensure that a verbatim record of the proceed- said newspaper on dates listed.Affiant further says that the ing is made, to include the testimony and evidence upon which any such appeal is to be based. said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said If you are a person with a disability who needs any accommoda- tion in order to participate in this proceeding, please contact newspaper has heretofore been continuously published in the Facilities Management Division at(239)252-8380, located at said 3335 Tarniami Trail East,Naples,FL 34112. Collier County, Florida; distributed in Collier and Lee VALUE ADJUSTMENT BOARD counties of Florida, each day and has been entered as COLLIER COUNTY,FLORIDA ANDY SOLIS,CHAIRMAN second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next CRYSTAL K.KINZEL,CLERK By:Ann Jennejohn,Deputy Clerk preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither (SEAL) Pub Date Jan.14,2021#4550298 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:01/14/2021 —. ..Ag...„_„.......c --- Subscribed and sworn to before on January 14,2021 Notary,State of WI,County of Brown TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6,2021 Publication Cost:$259.00 Ad No:0004550298 Customer No: 1303800 PO#: 4600004979 #of Affidavits1 This is not an invoice Ann P. Jennejohn From: Ann P. Jennejohn Sent: Thursday, February 11, 2021 10:49 AM To: Naples Daily News Legals Subject: Notice of Tax Impact (Display) Notice Attachments: 2020 Tax Impact NDN Memo.doc; Notice of 2020 Final Tax Impact.pdf Good Morning, Please advertise the attached (Display) Notice of Tax Impact ovt Monday, February 15, 2021. ****This ad is not to be in the portion where legal notices or classified ads appear, it vvtust be at least 1 4 page size and the headline shall be in a print no smaller than 18 point*** Thank you! Ann Jennejohn 13MR Senior Deputy Clerk II `otsil{ne.kr Clerk to the Value Adjustment Board Office: 239-252-8406 x Fax: 239-252-8408 (if applicable) Ann.Jennejohn@CollierClerk.cowt r'yi4. ` „ Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tavvtiawti Trail, Suite *401 Naples, FL 34112-5324 www.CollierClerk.com i February 11, 2021 NDN Account #325162 Attn: Legals Naples News Media 1100 Immokalee Road Naples, Florida 34110 Re: Notice of 2020 Tax Impact of Value Adjustment Board (Display Ad) Legals: Please advertise the attached notice one time, on Monday, February 15, 2021, and send an Affidavit of Publication to this office. This ad is not to be in the portion where legal notices or classified ads appear, it must be at least 1/4 page size and the headline shall be in a print no smaller than 18 point. If you have any questions, please call me at 252-8406. Thank you. Sincerely, Ann Jennejohn, Deputy Clerk PO #4600004979 FLORIDA NOTICE DR-529 R. 12 09 Rue 12D-16.222 `N. TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administratve Code DEPARTMENT OF REVENUE Collier County Tax Year 2 0 2 0 Members of the Board Honorable Burt Saunders Board of County Commissioners; District No. 3 Honorable Andy Solis Board of County Commissioners; District No. 2 Honorable Erick Carter School Board, District No. 4 Citizen Member Ron Kezeske Business owner within the school district Citizen Member Rebecca Earney Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Number of Parcels Reduction in Shift in Type of Property Exemptions Assessments* Both County Taxable Value Taxes Grarted Requested Reduced Requested Withcrarun Due to Board Actions Due to Board Actions or settled Residential 2 219 14 426 579 S (5,068,245) S (57,176) Commercial 0 0 7 175 103 S (934,792) S (26,833) Industrial and o 1 0 42 21 S o S o miscellaneous Agricultural or 0 0 0 0 0 S o S o classified use High-water recharge o 0 0 0 o S o S o Historic commercial 0 0 0 0 o S 0 S o or nonprofit Business machinery and equipment o 0 0 74 41 S 0 S 0 Vacant lots and acreage 0 4 2 25 18 S (2,533,848) S (28,523) TOTALS 2 224 23 742 762 S (8,536,885) S (112,532) All values should be county taxable values. School and other taxing authority values may differ. *Include transfer of assessment difference (portability) requests. If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board. Chairs name Burt Saunders, VAB Chairman Phone 239-252-8603 ex:. Clerk's name Crystal K. Kinzel, Clerk Phone 239-252-8399 ex:. Ann P. Jennejohn From: Herbertz, Natalie <NHerbertz@localiq.com> Sent: Friday, February 12, 2021 10:18 AM To: Ann P. Jennejohn Cc: Oettinger, Erin Subject: Notice of Tax Impact (Display) Notice Attachments: ND-GC10590696-01.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, Proof of your ad for the Naples Daily News is attached for review, please confirm approval. Ad#GC10590696 Cost: $1,008.00 Date: 2/15 Thank you, Natalie Herbertz Account Coordinator 4I) USA NETWORKY LO�ALI PART OF THE USA TODAY NETWORK 866.767.6522 I Direct Toll Free nherbertz(a�localiq.com 1 Ann P. Jennejohn From: holly@cosbylaw.com Sent: Friday, February 12, 2021 10:58 AM To: Ann P.Jennejohn Subject: RE: Collier County Notice of Tax Impact (Display) Notice External Message: Please use caution when opening attachments, clicking links, or replying to this message. Yes, ma'am. I said that at the end of my email. Sorry it got buried. HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollycosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From:Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com> Sent: Friday, February 12, 2021 10:57 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: RE: Collier County Notice of Tax Impact (Display) Notice So what I've sevtt you may be published "as-is"? Thavtk you for all your help Holly! Ann Jennejohn 13MR Senior Deputy Clerk II cot VAT<<K;kr� Clerk to the Value Adjustmevtt Board �,�� `�•,y Office: 239-252-8406 4 Fax: 239-252-8408 (if applicable) Avwt.Jevwtjjohvt@CollierClerk.cow • �k�lN�n 1���t�r Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail, Suite #401 Naples, FL- 34112-5324 www.CollierClerk.com i Ann P. Jennejohn From: Ann P. Jennejohn Sent: Friday, February 12, 2021 11:01 AM To: 'Herbertz, Natalie' Subject: RE: Notice of Tax Impact (Display) Notice Approved for publication. Please publish Monday, February 15, 2021. Thank you! Ann Jennejohn 13MR Senior Deputy Clerk II ` �•.lrichk Clerk to the Value Adjustw.ent Board ,� Office: 23 9-252-8406 Fax: 239-252-8408 (if applicable) 1 Ann.Jennejohn@CollierClerk.cowt Office of the Clerk of the Circuit Court & Cowtptroller of Collier County 3299 Taw►iawti Trail, Suite #401 Naples, FL 34112-5324 www.CollierClerk.com From: Herbertz, Natalie<NHerbertz@localiq.com> Sent: Friday, February 12, 2021 10:18 AM To: Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com> Cc: Oettinger, Erin <EOettinger@localiq.com> Subject: Notice of Tax Impact (Display) Notice External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, Proof of your ad for the Naples Daily News is attached for review, please confirm approval. Ad#GC10590696 Cost: $1,008.00 Date: 2/15 Thank you, Natalie Herbertz Account Coordinator NOTICE TAX IMPACT OF VALUE ADJUSTMENT BOARD Collier County Tax Year 2020 Members of the Board Honorable Burt Saunders Board of County Commissioners, District No. 3 Honorable Andy Solis Board of County Commissioners, District No.2 Honorable Erick Carter School Board, District No. 4 Citizen Member Ron Kezeske Business owner within the school district Citizen Member Rebecca Earney Homestead property owner The Value Adjustment Board (VAB) meet seach year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Number of Parcels Reduction Type of Exemptions Assessments* Both in County Shift in Taxes Property Taxable Value Due to Board Granted Requested Reduced Requested Withdrawn Due to Board Actions or settled Actions Residential 2 219 14 426 579 $(5,068,245) $(57,176) Commercial 0 0 7 175 103 $(934,792) $(26,833) Industrial and 0 1 0 42 21 $0 $0 miscellaneous Agricultural or 0 0 0 0 0 $0 $0 classified use High-water 0 0 0 0 0 $0 $0 recharge Historic 0 0 0 0 0 $0 $0 commercial or nonprofit Business 0 0 0 74 41 $0 $0 machinery and equipment Vacant lots 0 4 2 25 18 $(2,533,848) $(28,523) and acreage TOTALS 2 224 23 742 762 $(8,536,885) $(112,532) All values should be county taxable values. School and other taxing authority values may differ. *Include transfer of assessment difference(portability) requests. If you have a question about these actions,contact the Chair or the Clerk of the Value Adjustment Board Chair's name Burt Saunders, Phone 239-252-8603 ext. VAB Chairman Clerk's name Crystal K. Kinzel, Phone 239-252-8399 ext. Clerk ND-GCI0590696-01 ler Nap1r s ITUILUJews 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 who on oath says that they serve 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. 2/15/2021 Subscribed and sworn to before on February 15th,2021 (,Lx u--Y/I w c.Q 1 roc It-. Notary, State of WI,County of Brown TARA MONDLOCH Notary Public; State of Wisconsin My commission expires: August 6,2021 PUBLICATION C OST:SI,001t 00 AD NO:GCI0590696 CUSTOMER NO:538349 PO#:NOTICE OF 2020 NOTICE TAX IMPACT OF VALUE ADJUSTMENT BOARD Collier County Tax Year 2020 Members of the Board Honorable Burt Saunders Board of County Commissioners, District No. 3 Honorable Andy Solis Board of County Commissioners, District No. 2 Honorable Erick Carter School Board, District No. 4 Citizen Member Ron Kezeske Business owner within the school district Citizen Member Rebecca Earney Homestead property owner The Value Adjustment Board(VAB)meet seach year to hear petitions and make decisions relating to property tax assessments, exemptions,classifications, and tax deferrals. Summary of Year's Actions Number of Parcels Reduction in County Shift in Taxes Type of Exemptions Assessments*1 Both Taxable Value Due to Board Property Withdrawn Due to Board Actions Granted Requested Reduced Requested or settled Actions Residential 2 219 14 426 579 $(5,068,245) $(57,176) Commercial 0 0 7 175 103 $(934,792) $(26,833) Industrial and 0 1 0 42 21 $0 $0 miscellaneous Agricultural or 0 0 0 0 0 $0 $0 classified use High-water 0 0 0 0 0 $0 $0 recharge Historic 0 0 0 0 0 $0 $0 commercial or nonprofit Business 0 0 0 74 41 $0 $0 machinery and equipment Vacant lots 0 4 2 25 18 $(2,533,848) $(28,523) and acreage TOTALS 2 224 23 742 762 $(8,536,885) $(112,532) All values should be county taxable values. School and other taxing authority values may differ.*Include transfer of assessment difference(portability) requests. If you have a question about these actions,contact the Chair or the Clerk of the Value Adjustment Board Chair's name Burt Saunders, Phone 239-252-8603 ext. VAB Chairman Clerk's name Crystal K. Kinzel, Phone 239-252-8399 ext. Clerk NO GCI05906%.O 1 CERTIFICATION OF THE VALUE ADJUSTMENT BOARDDR-488 a R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 20 20 The Value Adjustment Board of Collier County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) Real Property Tangible Personal Property assessment for our county includes 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. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of Fi real property n tangible personal property assessment roll as submitted by the property appraiser to the value $ 96,893,430,005 adjustment board 2. Net change in taxable value due to actions of the Board $ (8,536,885) 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value $ 96,884,893,120 adjustment board *All values entered shout the county taxable values. School and other taxing authority values may differ. 4 , • 41_7 Signature,Vice-Chair of the Value Adjustment Board Continued on page 2 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 20 The value adjustment board has met the requirements below. Check all that apply. The board: ® 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ® 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ® 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ® 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ® 5. Noticed all meetings as required by section 286.011, F.S. ® 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. E 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. ® 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ® 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ® 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the pro erty appraiser. 1 L i1 I71 Signature,Vice-Chair of the Value Adjustment Board Date GI CERTIFICATIONOF THE VALUE ADJUSTMENT BOARDDR-488 a R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code a FLORIDA Tax Roll Year 20 20 The Value Adjustment Board of Collier County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) n Real Property F1 Tangible Personal Property assessment for our county includes 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. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of n real property tangible personal property assessment roll as submitted by the property appraiser to the value $ 2,274,693,850 adjustment board 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of n real property 7 tangible personal property assessment roll incorporating all changes due to action of the value $ 2,274,693,850 adjustment board *All values entered should a county taxable values. School and other taxing authority values may differ. �, .1 Signature,Vice-Chair of the Value Adjustment Board Date Continued on page 2 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 20 The value adjustment board has met the requirements below. Check all that apply. The board: ® 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ® 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ® 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ® 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ® 5. Noticed all meetings as required by section 286.011, F.S. ® 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ® 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. ® 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ® 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ® 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property,appraiser. Signature,Vice-Chair of the Value Adjustment Board Date 2/9/2021 Statutes&Constitution:View Statutes:Online Sunshine Select Year: 2020 v Go The 2020 Florida Statutes Title XIV Chapter 194 View Entire Chapter TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY FINANCE TAXES 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. www.leg.state.fl.us/statutes/index.cfin?App_mode=Display_Statute&Search_String=&URL=0100-0199/0194/Sections/0194.032.html 1/2 2/9/2021 Statutes&Constitution:View Statutes:Online Sunshine (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 shalt 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. Copyright m 1995-2021 The Florida Legislature • Privacy Statement • Contact Us' www.leg.state.fLus/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0194/Sections/0194.032.html 2/2 12D-9.015 Petition;Form and Filing Fee. (1)(a)For the purpose of requesting a hearing before the value adjustment board,the department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002,F.A.C. (b)In accordance with Section 194.011(3),F.S.,the department is required to prescribe petition forms. The department will not approve any local version of this form that contains substantive content that varies from the department's prescribed form. Any requests under Section 195.022, F.S., or approval from the department to use forms for petitions that are not identical to the department's form shall be by written board action or by written and signed request from the board chair or board legal counsel. (2) Content of Petition. Petition forms as adopted or approved by the department shall contain the following elements so that when filed with the board clerk they shall: (a)Describe the property by parcel number; (b)Be sworn by the petitioner; (c) State the approximate time anticipated by the petitioner for presenting and arguing his or her petition before the board or special magistrate to be considered by the board clerk as provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for scheduling purposes if applicable; (d) Contain a space for the petitioner to indicate on the petition form that he or she does not wish to be present and argue the petition before the board or special magistrate but would like to have their evidence considered without an appearance; (e) Contain a statement that the petitioner has the right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, along with a statement that when the property appraiser receives the petition, the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain the property record card online; (f)1. Contain a signature field for the taxpayer to sign the petition and a checkbox for the taxpayer to indicate that she or he has authorized a representative to receive or access confidential taxpayer information related to the taxpayer, 2. Contain a checkbox for the taxpayer to indicate that he or she has authorized a compensated or uncompensated representative to act on the taxpayer's behalf, 3. Contain a signature field for an authorized employee or representative to sign the petition, when applicable, along with the authorized employee's or representative's sworn certification under penalty of perjury that he or she has the taxpayer's authorization to file the petition on the taxpayer's behalf together with checkboxes for professional information and spaces for license numbers; and, 4.Contain a signature field for a compensated or uncompensated representative,who is not an employee of the taxpayer or of an affiliated entity, and not an attorney who is a member of The Florida Bar, a real estate appraiser licensed or certified under Chapter 475,Part II,F.S.,a real estate broker licensed under Chapter 475,Part I,F.S.,or a certified public accountant licensed under Chapter 473, F.S., and contain checkboxes, for a compensated representative to indicate he or she is attaching a power of attorney from the taxpayer,and for an uncompensated representative to indicate he or she is attaching a written authorization from the taxpayer. (g) If the petition indicates that the taxpayer has authorized a compensated representative, who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A.C., to act on the taxpayer's behalf, at the time of filing, the petition must either be signed by the taxpayer or be accompanied by a power of attorney;and, (h)If the petition indicates that the taxpayer has authorized an uncompensated representative to act on the taxpayer's behalf, at the time of filing,the petition must either be signed by the taxpayer or be accompanied by the taxpayer's written authorization. (i) Contain a space for the petitioner to indicate if the property is four or less residential units; or other property type; provided the board clerk shall accept the petition even if this space is not filled in;and, (j) Contain a statement that a tangible personal property assessment may not be contested unless a return required by Section 193.052,F.S.,is timely filed. (3)The petition form shall provide notice to the petitioner that the person signing the petition becomes the agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceeding, including any appeals to circuit court of a board decision by the property appraiser or tax collector. (4) The petition form shall provide notice to the petitioner of his or her right to an informal conference with the property appraiser and that such conference is not a prerequisite to filing a petition nor does it alter the time frame for filing a timely petition. (5) The department, the board clerk, and the property appraiser or tax collector shall make available to petitioners the blank petition form adopted or approved by the department. The department prescribes the Form DR-486 series, for this purpose, incorporated in Rule 12D-16.002,F.A.C.,by reference. (6) If the taxpayer or representative's name, address, telephone, or similar contact information on the petition changes after filing the petition and before the hearing,the taxpayer or representative shall notify the board clerk in writing. (7) Filing Fees. By resolution of the value adjustment board, a petition shall be accompanied by a filing fee to be paid to the board clerk 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.The resolution may include arrangements for petitioners to pay filing fees by credit card. (a)Other than fees required for late filed applications under Sections 193.155(8)(j)and 196.011(8),F.S., only a single filing fee shall be charged to any particular parcel of real property or tangible personal property account, despite the existence of multiple issues or hearings pertaining to such parcels or accounts. (b) No filing fee shall be required with respect to an appeal from the disapproval of a timely filed application for homestead exemption or from the denial of a tax deferral. (c)For joint petitions filed pursuant to Section 194.011(3)(e), (f), or(g), F.S.,a single filing fee shall be charged. Such fee shall be calculated as the cost of the time required for the special magistrate in hearing the joint petition and shall not exceed$5 per parcel or account, for each additional parcel or account included in the petition, in addition to any filing fee for the petition. Said fee is to be proportionately paid by affected property owners. (d) The value adjustment board or its designee shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing by submitting with the petition documentation issued by the Department of Children and Families that the petitioner is currently an eligible recipient of temporary assistance under Chapter 414,F.S. (e)All filing fees shall be paid to the board clerk at the time of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. (8) An owner of contiguous, undeveloped parcels may file 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 deemed in Section 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. An owner of multiple tangible personal property accounts may file a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. The property appraiser shall provide the petitioner with such determination upon request by the petitioner. The petitioner must obtain the determination from the property appraiser prior to filing the petition and must file the determination provided and completed by the property appraiser with the petition. An incorporated attached list of parcels or accounts by parcel number or account number, with an indication on the petition form showing a joint petition,shall be sufficient to signify a joint petition. (9) Persons Authorized to Sign and File Petitions. The following persons may sign and file petitions with the value adjustment board. (a)The taxpayer may sign and file a petition. (b) An employee of the taxpayer or of an affiliated entity or a licensed or certified professional listed in paragraph 12D- 9.018(3)(a), F.A.C.,who the taxpayer has authorized to file a petition and represent the taxpayer and who certifies under penalty of perjury that he or she has the taxpayer's authorization to file a petition on the taxpayer's behalf and represent the taxpayer,may sign and file such a petition that is not signed by the taxpayer and that is not accompanied by the taxpayer's written authorization. (c)A compensated person,who is not an employee of the taxpayer or of an affiliated entity and who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A.C., may sign and file a petition on the taxpayer's behalf if the taxpayer has authorized such person by power of attorney. If the petition is not signed by the taxpayer, such person must provide a copy of the power of attorney to the board clerk at the time the petition is filed.This power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form provided it meets the requirements of Chapter 709,Part II, and Section 194.034(1), F.S. The Department has adopted Form DR-486P0A, Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney. (d)An uncompensated person,who has a taxpayer's signed written authorization to represent the taxpayer, is authorized to sign and file a petition on the taxpayer's behalf if, at the time the petition is filed, such person provides a copy of the taxpayer's written authorization to the board clerk with the petition or the taxpayer's signed written authorization is contained on the petition form. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002,F.A.C.,as a form available to taxpayers for granting the written authorization. (10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the taxpayer's property, the board may require the person who filed the petition to provide to the board, before a hearing is held on such petition, the taxpayer's written authorization for the person to file the petition and represent the taxpayer. (b) If the board fmds that an employee or a professional listed in paragraph 12D-9.018(3)(a), F.A.C., knowingly and willfully filed a petition not authorized by the taxpayer, the board shall require such employee or professional to provide to the board clerk, before any petition filed by that employee or professional is heard, the taxpayer's written authorization for the employee or professional to represent the taxpayer. This board requirement shall extend for one year after the board's imposition of the requirement. (11)If duplicate petitions are filed on the same property,the board clerk shall contact the taxpayer and all petitioners to identify whether a person has the taxpayer's authorization to file a petition and represent the taxpayer, and resolve the issue in accordance with this rule chapter. (12)(a) The board clerk shall accept for filing any completed petition that is timely submitted on a form approved by the department, with payment if required. If an incomplete petition is received, the board clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. Such completed petition shall be timely if completed and filed within the time frame provided in the board clerk's notice. (b)A"completed"petition is one that: 1.Provides information for all the required elements that are displayed on the department's form; 2. Is accompanied by a power of attorney if required; 3. Is accompanied by written taxpayer authorization if required;and, 4.Is accompanied by the appropriate filing fee if required. (c) In accepting a petition, the board clerk shall rely on the licensure information provided by a licensed professional representative,the power of attorney provided by an authorized, compensated person,or the written taxpayer authorization provided by an authorized,uncompensated person. (13) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must be accepted by the board clerk, at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes. Other petitions may be filed as follows: (a) With respect to issues involving the denial of an exemption on or before the 30th day following the mailing of the written notification of the denial of the exemption on or before July 1 of the year for which the application was filed; (b) With respect to issues involving the denial of an agricultural classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the agricultural classification on or before July 1 of the year for which the application was filed; (c) With respect to issues involving the denial of a high-water recharge classification application on or before the 30th day following the mailing of the notification in writing of the denial of the high-water recharge classification on or before July 1 of the year for which the application was filed; (d) With respect to issues involving the denial of a historic property used for commercial or certain nonprofit purposes classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the classification on or before July 1 of the year for which the application was filed; (e) With respect to issues involving the denial of a tax deferral, on or before the 30th day following the mailing of the notification in writing of the denial of the deferral application; (f)With respect to exemption or classification claims relating to an exemption or classification that is not reflected on the notice of property taxes, including late filed exemption claims, on or before the 25th day following the mailing of the notice of proposed property taxes, or on or before the 30th day following the mailing of the written notification of the denial of the exemption or classification,whichever date is later;and, (g)With respect to penalties imposed for filing incorrect information relating to tax deferrals for homestead,for recreational and commercial working waterfronts or for affordable rental housing properties,within 30 days after the penalties are imposed. (14)Late Filed Petitions. (a) The board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions.However,the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process."Good cause"means the verifiable showing of extraordinary circumstances,as follows: 1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person's attention to be diverted from filing,or 2.Physical or mental illness,infirmity,or disability that would reasonably affect the petitioner's ability to timely file,or 3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person's attention to be diverted from timely filing,or 4.Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing. (b) The board clerk shall accept but not schedule for hearing a petition submitted to the board after the statutory deadline has expired,and shall submit the petition to the board or board designee for good cause consideration if the petition is accompanied by a written explanation for the delay in filing. Unless scheduled together or by the same notice, the decision regarding good cause for late filing of the petition must be made before a hearing is scheduled,and the parties shall be notified of such decision. (c) The board clerk shall forward a copy of completed but untimely filed petitions to the property appraiser or tax collector at the time they are received or upon the determination of good cause. (d)The board is authorized to,but need not,require good cause hearings before good cause determinations are made.The board or a board designee, which includes the board legal counsel or a special magistrate, shall determine whether the petitioner has demonstrated, in writing, good cause justifying consideration of the petition. If the board or a board designee determines that the petitioner has demonstrated good cause, the board clerk shall accept the petition for filing and so notify the petitioner and the property appraiser or the tax collector. (e) If the board or a board designee determines that the petitioner has not demonstrated good cause, or if the petition is not accompanied by a written explanation for the delay in filing,the board clerk shall notify the petitioner and the property appraiser or tax collector. (f) A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. (Sections 193.155(8)(1), 194.036, 194.171(2)and 196.151,F.S.). (15)Acknowledgement of Timely Filed Petitions.The board clerk shall accept all completed petitions,as defined by statute and subsection (2), of this rule. Upon receipt of a completed and filed petition, the board clerk shall provide to the petitioner an acknowledgment of receipt of such petition and shall provide to the property appraiser or tax collector a copy of the petition. (16) When the property appraiser receives the petition from the board clerk, regardless of whether the petitioner initiates the evidence exchange, the property appraiser shall provide to the petitioner a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted. The property appraiser shall provide such property record card to the petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it online. (17)The board clerk shall send the notice of hearing such that it will be received by the petitioner no less than twenty-five(25) calendar days prior to the day of such scheduled appearance. The board clerk will have prima facie complied with the requirements of this section if the notice was deposited in the U.S.mail thirty(30)days prior to the day of such scheduled appearance. (18) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/fonns/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS. History—New 3-30-10,Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17. i m «2w«<« • @ 2 I gig " @ « / fc \3�f f \ \ 3 � = -/2o } � - . , \ 7 /f�} ) _ : ° 7 §t / , j 2 k ` � D , © &g%; @ �» . . \ \ � � � kst a. I«J n \ \ƒ§� �(z F >,Qa 2£§ 1 a o". a§ 2 iqii g k3ka o�� 6 \ • J �-0k ]7 E § a« . th ,a ( 0 \ \ k �\ k\5. ■ 7 E § i\ a# 2 o 2 2 Eg ( d E a & 4Q ■ 13 1§ - I $5 t > : 99 2 D' g §§# i v., a #a® C • - § % ƒ �a CI 13-o 7 � NI%Ea , 02\ 1