VAB Recap 07/09/2021 - Organizational Meeting VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING
AGENDA
July 9, 2021
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
• (Business) Citizen Member Ron Kezeske
• (Alternate Homestead) Citizen Member Jill Rosenfeld - Present
B. Introduction of the Clerk to the Value Adjustment Board
• Clerk to the Board — Crystal K. Kinzel - Present
• Clerk's Designee — Derek Johnssen - Present
C. Confirmation of BCC & School Board Appointed Members (informational)
Confirmation given (No motion taken)
4. Appointment of VAB Chair (must be a BCC representative)
Motion to appoint Commissioner Burt Saunders as Chair—Approved 4/0;
Erick Carter as Vice-Chair
5. Recommendation to approve today's agenda
Approved — 4/0
6. Recommendation to reaffirm by Resolution the appointment of the following:
VAB Legal Counsel for VAB Tax Year 2021
Holly E. Cosby, Esq. — The Law Office of Holly E. Cosby, P.A.
VAB Resolution 2021-01 Adopted — 4/0
7. Recommendation to reaffirm by Resolution the appointment of the VAB Special
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Magistrates for VAB Tax Year 2021
VAB Resolution 2021-02 Adopted — 4/0
• 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 2021
tax year, if needed (based on number of petitions or any potential conflict)
Approved — 4/0
9. Approval/Acceptance of Minutes into the VAB
A. February 11, 2021 VAB Regular Meeting
Approved as presented — 4/0
10. Department of Revenue 2021 VAB Training:
for Magistrates, VAB Members, Legal Counsel and interested parties
(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.
Overview given
B. Recommendation to adopt Resolution Relating to the Adoption of Internal
Operating Procedures to Supplement Chapter 12D-9, Florida Administrative
Code
VAB Resolution 2021-03 Adopted — 4/0
C. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine "Good
Cause" for Late Filed Petitions for 2021 tax year
Approved — 4/0
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2) Recommendation to designate VAB Clerk to Determine "Good
Cause" for Hearing Reschedules, with Legal Counsel Providing
Guidance, for 2021 tax year
Approved — 4/0
D. Recommendation to adopt Resolution for VAB Petition (Appeal) $15 Filing
Fee (F.S. 194.013)
VAB Resolution 2021-04 Adopted — 4/0
E. Florida Department of Revenue Forms DR-488p — Initial Certification of the
Value Adjustment Board
Approved — 4/0
F. Request approval for the destruction of VAB records in accordance with the
General Records Schedule GS1-SL (2015 VAB tax year records)
Approved — 4/0
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
• Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196
H. VAB 2020 Expense Report of 778 petitions filed as compared to:
VAB 2019 - 714 petitions VAB 2017 - 561 petitions
VAB 2018 - 623 petitions VAB 2016 - 615 petitions
12. VAB Dates of Importance
A. TRIM Notice to be mailed: Monday, August 16, 2021 (per PAO staff)
B. Deadline to file petitions with the Clerk's Office:
Friday, September 10, 2021 at 5 p.m.
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[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 4, 2021 at 9:00 a.m. (if needed only) OR
Monday, February 28, 2022 at 1:00 p.m. (pending conclusion of
hearings)
D. Magistrate Hearings: October 2021 through December 2021
(More dates, if needed, based on filing)
E. (Proposed) Final VAB Meeting for Tax Year 2021 (room reserved):
Monday, February 28, 2022 at 1:00 p.m. (Tentative)
13. Additional comments/concerns —VAB Counsel/compliance
A. Compliance list read into the record by Legal Counsel
14. Public Comment
15. Adjournment
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