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VAB Agenda 2/28/2022 (without recs)VAB MEETING AGENDA 2021 TAX YEAR FEBRUARY 28, 2022 1 Page 1 February 28, 2022 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA FEBRUARY 28, 2022 @ 1:00 pm Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Andy Solis, VAB Vice-Chairman (BCC, District 2) Erick Carter (Collier 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 July 9, 2021 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 (a) PTO Bulletin 21-01 regarding: Legal Notice Requirements for Governmental Agencies Levying Non-Ad Valorem Assessments. Effective January 1, 2022 Legal notices will be modified in accordance with new legal notice requirements in Chapter 50, Florida Statute. Affects Form DR-413, Affidavit of Proof of Publication (dated September 20, 2021) Page 2 February 28, 2022 (b) PTO Bulletin 21-02 regarding: Disclosure of Tax Impact of Value Adjustment Board Legal Notice Requirements. Under Chapter 2021-17 amends section 194.037, F.S. Affects Form DR-529, Notice – Tax Impact of Value Adjustment Board. (dated September 20, 2021) (c) PTO Bulletin 21-03 regarding: Notice Requirement for the Advertisement of Real or Personal Property with Delinquent Taxes. Section 197.402 Florida Statutes requirement for the Tax Collector, Under Chapter 50, effective January 1, 2022 the new law requires the Board of County Commissioners make such notice as provided under Chapter 50. (dated September 20, 2021) (d) PTO Bulletin 21-04 regarding: Legal Notice Requirements for Method of Fixing Millage. Effective January 1, 2022 requirements for governmental agencies to publish legal notice in accordance to Chapter 50, Florida Statutes (F.S.). Affects Form DR-487, Certification of Compliance (dated September 20, 2021) (e) PTO Bulletin 21-05 regarding: Statement of Income for Additional Homestead Exemption for Seniors 65 and Older. Effective July 1, 2021. Affects Form DR-500AR, Removal of Homestead Exemption(s); Automatic Renewal of Homestead Exemption; Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return Senior Citizen Exemption for Persons Age 65 and Over. (dated September 20, 2021) (f) PTO Bulletin 21-06 regarding: Revisions to Powers of Owners and Condominium or Cooperative Associations in Ad Valorem Tax Suits. Effective July 1, 2021 Affected Forms: DR-486, Petition to the VAB and DR-486MU, Attachment to the Petition to the VAB for Multiple Parcels and Accounts. (dated September 20, 2021) (g) PTO Bulletin 21-07 regarding: Homestead Assessments change of Ownership or Control. Rule 12D-8.0061, F.A.C., Assessments; Homestead Property Assessments at Just Value. Effective July 1, 2021 (dated September 20, 2021) (h) PTO Bulletin 21-08 regarding: Assessment of Improvements to Property Subsequent to Calamity or Misfortune. Rule 12D-8.0063, F.A.C., Assessment of Changes, Additions, or Improvements to a Homestead. Effective July 1, 2021 (dated September 20, 2021) (i) PTO Bulletin 21-09 regarding: Determining Whether Property is Entitled to Charitable, Religious, Scientific, or Literary Exemption. Legislature amend section 196196(2), Florida Statutes (dated September 20, 2021) (j) PTO Bulletin 21-10 regarding: Affordable Housing Property Exemption. Provides a 100% exemption from ad valorem taxation to owners of Page 3 February 28, 2022 multifamily projects that provide affordable housing as described in section, 196.1978 Florida Statute. Effective July 1, 2021. (dated September 20, 2021) (k) PTO Bulletin 21-11 regarding: Educational Property Exemption. Section 196.198 Florida Statute provides that education institutions within this state and their property used by them exclusively for educational purposes are exempt for taxation. Effective July 1, 2021 (dated September 20, 2021) (l) PTO Bulletin 21-12 regarding: Prepayment of Estimated Tax by Installment Method. Tax collectors must accept a late payment of the first installment payment through July 31 without the 5% penalty. Effective July 1, 2021 (dated September 20, 2021) (m) PTO Bulletin 21-13 regarding: REPEAL: Exemption for Hospitals, Community Benefit Reporting. 2021 Legislature enacted Chapter 2021- 31, Section 1, Laws of Florida, which repealed Section 193.019, Florida Statutes, Effective July 1, 2021 (dated September 20, 2021) 2) Florida Legislative Session (2021) Proposed Bills (informational) (a) HB13/SB154 - Widow-Blind-Disabled Tax Exemption (b) HB71/SB568/SB1610 - Abatement of Taxes (c) HB119/HB417/SB572 - Property Appraisers (d) HB243/SB1126 - Educational Property Tax Exemption (e) HB401/SB362 - Non-Profit Home for Aged Tax Exemption (f) HB495/SB1150 - Affordable Housing Tax Exemption (g) HB751 - Taxation of Construction Equipment (h) HB839/SB1152 – Ad Valorem Tax Discount Percentage Rates (i) HJR923/SB1264/SJR1266 - Homestead Property Exemption (j) HJR973/HB975/SB1280/SJR1278 – Tax Exemption for Low Income Seniors/Elderly (k) SB850 - FS Updates 194.032 Page 4 February 28, 2022 B. Value Adjustment Board 2021 Compliance Checklist for Collier County C. Correspondence from VAB Participants 1) Tim Hart/DOR (Petitions: 2021-109, 2021-110, 2021-112 – 2021- 116, 2021-166, 2021-167, 2021-261 and 2021-262) w/backup documentation 2) Preston Allex (Petition: 2021-003) Relevant Radio ex-parte communication with Magistrate Chadwell 3) Nathan Mandler (Petition: 2021-601) Ex-parte communication - call to the VAB Attorney 4) S. James Akers (Petition: 2021-467) Reschedule request 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrates’ Recommendations for 2021 VAB (125 Petitions went to hearing) (motion needed)  Homestead Exemption Petitions  Portability Transfer Petitions  Not Substantially Complete Petition  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. Discussion/Motion for staff direction on the renewal of the professional services contract for VAB Legal Counsel and the renewal/procurement of and advertising for VAB Special Magistrates (motion needed) Page 5 February 28, 2022 12. Set date for 2022 VAB Organizational Meeting: Monday, June 6, 2022 at 9 a.m. or Friday, June 10, 2022 at 1 p.m. (proposed & room reserved) (motion needed) 13. Adjourn Item #1 ____________________ • Pledge of Allegiance • Introductions • Affidavit of Publication • Quorum Requirements 7 4 o#7\atilt 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 COLLIER COUNTY VALUE AD- Affidavit of Publication JUSTMENT BOARD (VAB) will conduct its final meeting for the 2021 Tax Year on February 28, 2022 at 1:00 P.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, rertily teal property and tangible personal property tax rolls for 2021, review current legislative Before the undersigned they serve as the authority, bills affecting the VAB process, recap the process for 2021, hear public comment and discuss other related issues at the sugges- personally appeared said legal clerk who on oath says that Lion or request of the Chairman, Staff of 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, It 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 my is made, to include the testimony and evidence upon which any such appeal is to he based said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said II 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 Tarnranfi 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 BURT SAUNDERS,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) AD#5113341 February 7,2022 paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in said newspaper issue(s)dated or by publication on the newspaper's website, if authorized, on Issue(s)dated: 02/ 07/2022 Subscribed and sworn to before on February 7,2022: Notary, tate of W t.nt Brown Q” ) My commission expires Publication Cost: $259.00 N A N C Y H E YRMA NAdNo: 0005113341 Notary PublicCustomerNo: 1303800 PO#: 4600004979 State of Wisconsin of Affidavits) This is not an invoice 8 Collier County 2021-2022 VAB Contact Information 02/11/2022) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner (District 2) Burt Saunders, Esq 239-252-8603 andy.solis@colliercountyfl.gov BCC Rep. Vice Commissioner (District 3) Andrew Solis, Esq 239-252-8602 burt.saunders@colliercountyfl.gov Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Alternate Commissioner (District 4) Penny Taylor 239-252-8604 penny.taylor@colliercountyfl.gov Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@colliercountyfl.gov Staff Executive Coordinator – Commissioner Saunders Dave Lykins 239-252-8603 angela.goodner@colliercountyfl.gov Executive Coordinator – Commissioner Solis Angela Goodner 239-252-8603 dave.lykins@colliercountyfl.gov Collier County School Board School Board Member District 4) Erick Carter, Chair 239-377-0485 cartee1@collierschools.com Alternates School Board Member District 1) Dr. Jory Westberry 239-377-0489 westbejo@collierschools.com School Board Member District 2) Stephanie Lucarelli 239-377-0485 lucars@collierschools.com School Board Member District 3) Jen Mitchell 239-377-0491 mitchj3@collierschools.com School Board Member District 5) Roy Terry 239-377-0485 terryro@collierschools.com Staff Director of Community Engagement Lisa Morse 239-377-0219 morsel1@collierschools.com 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 Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com Commercial/Res. Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 239-293-5768 dube5757@yahoo.com Commercial/Res. Appraiser Sp. Magistrate Scott Watson 954-776-9938 ccg25@bellsouth.net Tangible Personal Property/Res. Appraiser Special Magistrate Mark Pelletier 561-313-1067 sflval@bellsouth.net Clerk to the VAB Clerk Crystal Kinzel 239-252-8437 crystal.kinzel@collierclerk.com Director Finance/BMR/VAB Derek Johnssen 239-252-7863 derek.johnssen@collierclerk.com Property Appraiser Property Appraiser Abe Skinner 239-252-8255 askinner@collierappraiser.com Director - Real Property/ Improvements Jack Redding 239-252-8163 jredding@collierappraiser.com 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 9 Item #2 ____________________ • VAB Agenda Meeting Approval • Meeting Minutes (July 9, 2021) Approval 10 Page 1 February 28, 2022 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA FEBRUARY 28, 2022 @ 1:00 pm Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Andy Solis, VAB Vice-Chairman (BCC, District 2) Erick Carter (Collier 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 July 9, 2021, 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 (a) PTO Bulletin 21-01 regarding: Legal Notice Requirements for Governmental Agencies Levying Non-Ad Valorem Assessments. Effective January 1, 2022, Legal notices will be modified in accordance with new legal notice requirements in Chapter 50, Florida Statute. Affects Form DR-413, Affidavit of Proof of Publication (Dated September 20, 2021) (b) PTO Bulletin 21-02 regarding: Disclosure of Tax Impact of Value Adjustment Board Legal Notice Requirements. Under Chapter 2021-17 amends section 194.037, F.S. Affects Form DR-529, Notice – Tax Impact of Value Adjustment Board. (Dated September 20, 2021) (c) PTO Bulletin 21-03 regarding: Notice Requirement for the Advertisement of Real or Personal Property with Delinquent Taxes. Section 197.402 Florida Statutes requirement for the Tax Collector, Under Chapter 50, effective January 1, 2022, the new law requires the Board of County Commissioners make such notice as provided under Chapter 50. (Dated September 20, 2021) (d) PTO Bulletin 21-04 regarding: Legal Notice Requirements for Method of Fixing Millage. Effective January 1, 2022, requirements for governmental agencies to publish legal notice in accordance to Chapter 50, Florida Statutes (F.S.). Affects Form DR-487, Certification of Compliance (dated September 20, 2021) (e) PTO Bulletin 21-05 regarding: Statement of Income for Additional Homestead Exemption for Seniors 65 and Older. Effective July 1, 2021, Affects Form DR-500AR, Removal of Homestead 11 Page 2 February 28, 2022 Exemption(s); Automatic Renewal of Homestead Exemption; Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return Senior Citizen Exemption for Persons Age 65 and Over. (Dated September 20, 2021) (f) PTO Bulletin 21-06 regarding: Revisions to Powers of Owners and Condominium or Cooperative Associations in Ad Valorem Tax Suits. Effective July 1, 2021, Affected Forms: DR-486, Petition to the VAB and DR-486MU, Attachment to the Petition to the VAB for Multiple Parcels and Accounts. (Dated September 20, 2021) (g) PTO Bulletin 21-07 regarding: Homestead Assessments change of Ownership or Control. Rule 12D-8.0061, F.A.C., Assessments; Homestead Property Assessments at Just Value. Effective July 1, 2021 (Dated September 20, 2021) (h) PTO Bulletin 21-08 regarding: Assessment of Improvements to Property Subsequent to Calamity or Misfortune. Rule 12D-8.0063, F.A.C., Assessment of Changes, Additions, or Improvements to a Homestead. Effective July 1, 2021 (Dated September 20, 2021) (i) PTO Bulletin 21-09 regarding: Determining Whether Property is Entitled to Charitable, Religious, Scientific, or Literary Exemption, Legislature amend section 196196(2), Florida Statutes (Dated September 20, 2021) (j) PTO Bulletin 21-10 regarding: Affordable Housing Property Exemption. Provides a 100% exemption from ad valorem taxation to owners of multifamily projects that provide affordable housing as described in section, 196.1978 Florida Statute. Effective July 1, 2021. (Dated September 20, 2021) (k) PTO Bulletin 21-11 regarding: Educational Property Exemption. Section 196.198 Florida Statute provides that education institutions within this state and their property used by them exclusively for educational purposes are exempt for taxation. Effective July 1, 2021 (Dated September 20, 2021) (l) PTO Bulletin 21-12 regarding: Prepayment of Estimated Tax by Installment Method. Tax collectors must accept a late payment of the first installment payment through July 31 without the 5% penalty. Effective July 1, 2021 (Dated September 20, 2021) (m) PTO Bulletin 21-13 regarding: REPEAL: Exemption for Hospitals, Community Benefit Reporting. 2021 Legislature enacted Chapter 2021-31, Section 1, Laws of Florida, which repealed Section 193.019, Florida Statutes, Effective July 1, 2021 (Dated September 20, 2021) 2) Florida Legislative Session (2021) Proposed Bills (informational) (a) HB13/SB154 - Widow-Blind-Disabled Tax Exemption (b) HB71/SB568/SB1610 - Abatement of Taxes (c) HB119/HB417/SB572 - Property Appraisers (d) HB243/SB1126 - Educational Property Tax Exemption (e) HB401/SB362 - Non-Profit Home for Aged Tax Exemption (f) HB495/SB1150 - Affordable Housing Tax Exemption (g) HB839/SB1152 – Ad Valorem Tax Discount Percentage Rates (h) HJR923/SB1264/SJR1266 - Homestead Property Exemption 12 Page 3 February 28, 2022 (i) HJR973/HB975/SB1280/SJR1278 – Tax Exemption for Low Income Seniors/Elderly (j) SB850 - FS Updates 194.032 B. Value Adjustment Board 2021 Compliance Checklist for Collier County C. Correspondence from VAB Participants 1) Tim Hart/DOR (Petitions: 2021-109, 2021-110, 2021-112 – 2021-116, 2021-166, 2021-167, 2021-261 and 2021-262) w/backup documentation 2) Preston Allex (Petition: 2021-003) Relevant Radio ex-parte communication with Magistrate Chadwell 3) Nathan Mandler (Petition: 2021-601) Ex-parte communication - call to the VAB Attorney 4) S. James Akers (Petition: 2021-467) Reschedule requests 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrates’ Recommendations for 2021 VAB (125 Petitions went to hearing) (motion needed) • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petition • 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. Discussion/Motion for staff direction on the renewal of the professional services contract for VAB Legal Counsel and the renewal/procurement of and advertising for VAB Special Magistrates (motion needed) 12. Set date for 2022 VAB Organizational Meeting: Monday, June 6, 2022, at 9 a.m. or Friday, June 10, 2022, at 1 p.m. (proposed & room reserved) (motion needed) 13. Adjourn 13 July 9, 2021 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING Naples, Florida, July 9, 2021 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: Chairman: Burt Saunders, BCC Member Andy Solis, BCC Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member ALSO PRESENT: Holly E. Cosby, Esq., VAB Legal Counsel Annabel Ybaceta, Property Appraiser’s Office Jennifer Earle, Property Appraiser’s Office 14 July 9, 2021 Page 2 MS. COSBY: We do have a hot mic. CHAIRMAN SAUNDERS: Now the meeting of the Value Adjustment Board will come to order. I'm going to turn it over to you for the roll call, and -- MS. COSBY: Yes, sir. Okay. Good morning, everyone. This is Holly Cosby, Value Adjustment Board Counsel. On the agenda we'll start with the roll call and Pledge of Allegiance. Let's go with the Pledge of Allegiance first, and then we'll do roll call. And I'll lead. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you, everyone. And if we'll go ahead and do roll call on the record starting with Ms. Rosenfeld, please. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld. MS. COSBY: And you are our -- HOMESTEAD MEMBER ROSENFELD: Oh, I am the Alternate Homestead Citizen Member. MS. COSBY: Thank you. COMMISSIONER SOLIS: Good morning. Andy Solis, County Commissioner for District 2. CHAIRMAN SAUNDERS: Burt Saunders, County Commissioner for District 3. MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: Erick Carter, School Board Member for District 4. MS. COSBY: Wonderful. Thank you. And, again, I'm Holly Cosby, Value Adjustment Board Counsel. Moving on to No. 2 on the agenda. I will advise that pursuant to Florida Statute 194.015, we do have quorum here today. And I will also advise for the record that I have reviewed the Affidavit of Publication that is included in the agenda. I find it sufficient to 15 July 9, 2021 Page 3 proceed. And I will just announce also that in No. 2 we have present the executive summary and the statute with regards to quorum. And then we will move on to Item 3. We've already gone ahead and introduced everyone here that is present for the Board today. And in -- on Item No. 3, we do have the executive summary, the rule, 12D-9.013, and we have contact information for our board included in Item No. 3. And that's for 3A. And then 3B, we do have our Clerk of Court here today and also our clerk designee. If you-all would like to step up to the podium, or I can just announce your names on the record. MS. KINZEL: That's fine. MS. COSBY: Okay. We have the Clerk to the Board, the Honorable Crystal K. Kinzel, and we have the Clerk's Designee, Derek Johnssen, who's VAB Administration Lead. Moving on to Item C, which is confirmation of Board of County Commissioner school board appointed members. As Mr. Kezeske's not present today, I can't do that for him, but I do want to double-check with Ms. Rosenfeld. Pursuant to Florida Statute 194.015 and 12D -- Florida Administrative Code 12D-9.004, Ms. Rosenfeld, can you just advise on the record, are you still homesteaded in Collier County? HOMESTEAD MEMBER ROSENFELD: Yes, I am still Homesteaded in Collier County. MS. COSBY: Wonderful. And do you represent any governmental entity or work for any taxing authority? HOMESTEAD MEMBER ROSENFELD: No, I do not. MS. COSBY: Okay. And during this VAB session, which would start today and probably end around February or March of 2022, do you intend to represent any taxpayers in the administrative taxing process? HOMESTEAD MEMBER ROSENFELD: No, I do not. 16 July 9, 2021 Page 4 MS. COSBY: Okay. Thank you. You do continue to qualify, and we appreciate you being here today. Moving on to Item No. 4. Pursuant to the executive summary included and the Florida Statute 194.015, we do need a chair. That chair needs to be appointed today by the Board. I would need to entertain a motion for that chair, and that chair needs to be a commissioner. COMMISSIONER SOLIS: I'll make a -- I'll motion that the Honorable Burt Saunders -- CHAIRMAN SAUNDERS: You're not recognized. COMMISSIONER SOLIS: -- be the chair. CHAIRMAN SAUNDERS: All right. I'll accept that motion. Is there a second? SCHOOL BOARD MEMBER CARTER: I'll second the motion. CHAIRMAN SAUNDERS: Any other nominations? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Sir, Chairman, then, it is now your duty to appoint a vice chair. There's no motion needed. You just need to appoint someone on the Board. It can be anybody. It doesn't need to be a commissioner. CHAIRMAN SAUNDERS: (Indicating.) SCHOOL BOARD MEMBER CARTER: I'll be vice chair. CHAIRMAN SAUNDERS: Mr. Carter. MS. COSBY: Let the record show that Commissioner Saunders has appointed Erick Carter, school board member, as our 17 July 9, 2021 Page 5 Vice Chair. And I will turn the agenda over to you now, sir, Chairman. CHAIRMAN SAUNDERS: And that leaves us at? MS. COSBY: Number 5. CHAIRMAN SAUNDERS: Number 5. Oh, so we need a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve today's agenda. CHAIRMAN SAUNDERS: Is there a second? HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: That passes unanimously. We move on to No. 6, recommendation to reaffirm by resolution the appointment of the following: VAB legal counsel. So we need a motion for the reappointment of our legal counsel. SCHOOL BOARD MEMBER CARTER: I motion to affirm legal counsel. HOMESTEAD MEMBER ROSENFELD: I'll second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 18 July 9, 2021 Page 6 MS. COSBY: We'll call that Resolution No. 1, 2021-01. CHAIRMAN SAUNDERS: Item No. 7, Recommendation to reaffirm by resolution the appointment of the VAB special magistrates for the tax year 2021. We have -- I think everybody has the list there. There's four. Is there any discussion on that list? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. HOMESTEAD MEMBER ROSENFELD: I'll make a motion. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SAUNDERS: We have a motion and a second to approve the list as presented. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 8. MS. COSBY: Back up for one second. I'm sorry, Commissioner. On Item No. 7, that resolution, we will call that Resolution 2021-02. CHAIRMAN SAUNDERS: All right. Number 8, we have obtaining the alternate special magistrates. Do we have a list of those? MS. COSBY: They are attached, sir. They are attached as a Department of Revenue list of qualified persons that have taken the training last year. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN SAUNDERS: All right. 19 July 9, 2021 Page 7 HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. We need a motion to approve the minutes of the VAB -- it says VAB record. MS. COSBY: Yes, that's the minutes from the 2021 -- CHAIRMAN SAUNDERS: Oh, I'm sorry. MS. COSBY: -- final meeting. CHAIRMAN SAUNDERS: Yep. For the 2021, the February 11th, 2021, meeting. MS. COSBY: Yes, and that would be the final meeting for the 2020 session. SCHOOL BOARD MEMBER CARTER: I motion to approve. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: And that passes unanimously. Item No. 10, Department of Revenue 2021 VAB training. MS. COSBY: This is informational for the Board. The Department of Revenue does put out training every year for the 20 July 9, 2021 Page 8 Value Adjustment Board. Magistrates are required to take that training. I am required to take that training. If I do, I do that in your stead. You are welcome to do it if you'd like to, but it's about 20 hours. CHAIRMAN SAUNDERS: I think Commissioner Solis should take that training so he can advise the Board. SCHOOL BOARD MEMBER CARTER: I second that motion. MS. COSBY: But I have recommended that our administration take that training, and they will do so this year as well, to my knowledge. But I do take it every year. I try to get a 100 on the exam. Typically I get between a 96 and 100. So I can assure you I'm knowledgeable in the process. But just to advise the Board that that is required every year by the department to put out, and it will be put out. It's not out yet. CHAIRMAN SAUNDERS: All right. Then we'll move on to Item No. 11, and I'll turn this over to our attorney also to go through those items. MS. COSBY: Absolutely. Okay. So we're moving on to Item 11A. Under 11A, it's a general overview of the Value Adjustment Board rule in the Florida property tax system including a process for complaints, the newly adopted legislative changes that affect the VAB process, et cetera. And under that No. 11A, we have an executive summary, a three-page document that is an overview of the taxing process, we have Florida Statute 194, Department of Revenue web pages with regards to the process, Taxpayers Bill of Rights, Value Adjustment Board Department of Revenue calendar, Property Tax Oversight Map, and Department of Revenue Property Tax Oversight Information Sheet. These are things that we're required to just provide during this organizational meeting and have available to the 21 July 9, 2021 Page 9 public and on our website. Moving on to Item 11B. We do need a motion, and this would be with regards to adopting internal operating procedures and then supplement Chapter 12D-9, Florida Administrative Code, and I will advise somewhat what this is about. Last year we talked about some internal operating procedures. I don't know if the Board will remember this but, unfortunately, the wrong version made it into the agenda, and we pivoted, and the Board provided me the opportunity to continue to work with Value Adjustment Board administration on two items that the -- that the Value Adjustment Board would like to have as local policies that are not within the code itself. These don't extend, but it helps where they're vague, and I'll explain where they're vague and what we would need. One of those is the Axia upload of evidence issue. We discussed this with the Property Appraiser lightly, because we have to be very careful not to allow the Property Appraiser to advise the VAB in any way or be part of the organization or anything with regards to operations of VAB. But there is a place where we did need to make sure that they were aware what we were asking. And so what happened last year was a petitioner put -- a petitioner rep uploaded evidence into the Axia system okay. And when they did that, they had an expectation -- and I don't know why, because they're regular property tax reps and this is not evidence exchange. But they had an expectation that doing so started the evidence exchange process between them and the Property Appraiser, and that's not the case. And what I don't want to do is get into telling the Property Appraiser what to put in their own documentation, what they're going to be communicating to a taxpayer. But as the VAB goes, we need to make sure that we are clear to anybody that uploads evidence into 22 July 9, 2021 Page 10 the Axia system that that does not start the evidence exchange process, and there really wasn't anywhere that it specifically said that. So we have that in -- I've been representing Lee -- Lee County for a very long time, so we've had something very similar in Lee County, and what I did was try to bring it here just so that we clarify that process a little. And I will -- if the Property Appraiser wants to weigh in on this at all, I don't -- maybe public comment would be where you would discuss this, unless there's -- you take any serious issue. But at this point I will advise on the record that what is included in this packet as far as those proposed local policies for the exchange, the evidence upload into Axia, is something that their attorney has already looked at. We have not made any modifications since other than I think we relabeled it because he made a suggestion of what we should call it so that it was a little more accurate, and I took that into advisement. I thought that was a very good idea. But, otherwise, what I'm putting in front of you today is something that they were -- that the attorney -- their attorney was comfortable with. CHAIRMAN SAUNDERS: All right. Any comments? MS. YBACETA: No. CHAIRMAN SAUNDERS: Okay. MS. COSBY: The other local policies that are included in this packet would be the telephonic procedures. Again, something that's very vague in the Florida Administrative Code. But as a result of COVID last year and some executive orders by the Governor, we were permitted to operate the Value Adjustment Board remotely until December 15th of 2020. As a result, though, Collier County had never held any remote hearings, and so it's helpful -- now that they've done so, it's helpful to have some telephonic procedures in place where the rule is lacking so that -- just things can flow more easily. So we have to put these in front of you in order for you -- in 23 July 9, 2021 Page 11 order to use these local policies. But I can tell you that they do not abrupt the rules in any way, shape, or form. CHAIRMAN SAUNDERS: Okay. MS. COSBY: And if you have any questions about any of them, please, by all means, I would love to answer those. CHAIRMAN SAUNDERS: All right. MS. COSBY: If there are none, I will advise that under 11B we do have Florida Administrative Code Rule 12D-9.005, 12D-9.020. We do have the resolution which, if approved, we will call that Florida VAB Resolution 2021-03. We have the local policies and procedures with regards to the evidence upload. We have local policies and procedures with regards to telephonic hearings and four local forms that would supplement those policies. Again, just for ease of operation. Do we have any -- CHAIRMAN SAUNDERS: Are there any questions from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve the resolution -- MS. COSBY: We need a motion to approve, and then we have one final local policy with regards to just providing evidence. That's actually specifically reflected into the -- in the resolution itself, and that's the same every year. This is not something new. This has been in this resolution every year. SCHOOL BOARD MEMBER CARTER: I motion to approve the resolution. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussion? (No response.) 24 July 9, 2021 Page 12 CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on with our good cause determinations. We've got 11C-1. We do need a motion from the Board to allow myself as legal counsel to determine good cause for late filed petitions for the 2021 tax year. CHAIRMAN SAUNDERS: All right. Any questions? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. SCHOOL BOARD MEMBER CARTER: I motion to have Holly do the good cause. CHAIRMAN SAUNDERS: Okay. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: Seeing none, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 25 July 9, 2021 Page 13 MS. COSBY: Moving on to 11C2, and we have an executive summary for that as well. Recommendation to designate VAB clerk to determine good cause for hearing reschedules with myself as legal counsel providing guidance for the 2021 tax year. So that administration would be handling the rescheduling, but if there's any questions, they certainly do defer to me. CHAIRMAN SAUNDERS: All right. And you want a motion to approve that? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Is there a motion? COMMISSIONER SOLIS: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. CHAIRMAN SAUNDERS: Moving on to D. MS. COSBY: 11D, we have also an executive summary and a resolution. If passed, we will call this VAB Resolution 2021-04, and this would be to adopt a VAB petition $15-dollar filing fee pursuant to Florida Statute 194.013. CHAIRMAN SAUNDERS: All right. I'll make the motion to approve that. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. 26 July 9, 2021 Page 14 All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 11E. MS. COSBY: Moving on to 11E. Under that item, we do have present an executive summary, Florida Statute 197.323, Florida Statute 193.122, and then the DR-488p forms. That would be one for real property and one for tangible property, and we need to -- it's an initial certification of the Value Adjustment Board, and the Chair would sign these at the end of this meeting. CHAIRMAN SAUNDERS: I'm make a motion to approve. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Move on to 11F. MS. COSBY: Moving on to 11F. We have a -- under that item, we have an executive summary, Florida Administrative Code 1B-24, Florida Administrative Code 12D-9.034, and records destruction guidelines, and we would request approval for the 27 July 9, 2021 Page 15 destruction of VAB records in accordance with General Records Schedule GS1-SL for the 2015 VAB tax year records. And I will advise the Board, for the record as well, that I did communicate with VAB administration and ask if anything in this -- what we're looking to destroy, if there's litigation still pending on anything, and they have advised there is not. CHAIRMAN SAUNDERS: We need a motion to approve. SCHOOL BOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 11G. MS. COSBY: Moving on to 11G, this is a -- just informational, but there is a VAB reference sheet attached here in the agenda, and I will read the items that are included in our packet. These are also on the Value Adjustment Board website for the Board, and they are present here in the room today, and that would be Florida Government in the Sunshine Manual, Rule Chap 4 -- Administrative Code Chapter 12D-9, Department of Revenue VAB forms that are approved by the Department of Revenue, Florida Administrative Code 12D-10, Florida Administrative Code 12D-51.001, 51.002, 51.003, Department of Revenue Uniform Policies and Procedures Manual and other legal resources and reference materials, and then 28 July 9, 2021 Page 16 we have Florida Statutes, Chapters 119, 286, 192, 193, 194, 195, and 196. CHAIRMAN SAUNDERS: Thank you. Any questions? (No response.) CHAIRMAN SAUNDERS: Everybody read all that material, I assume. For the record, we've all read it. MS. COSBY: I have. Thank you. Okay. Moving on to 11H, we have Value Adjustment Board 2020 expense report with regards to 778 petitions that were filed for the 2020 VAB session. We have given you a truncated report; it's much easier to comprehend and understand. But if the Board has any questions with regards to that budget, I can advise that I have approved that form as to form and function, but as far as the content of it, we're going to look to the Value Adjustment Board administration for any answers on the money. CHAIRMAN SAUNDERS: Any questions from the Board? (No response.) CHAIRMAN SAUNDERS: No. Then we'll move on to VAB dates of importance. MS. COSBY: Okay. Under Item No. 12, we have an executive summary and a projected schedule of hearings. This is usually an estimate, and typically we do go beyond the schedule that's included in the agenda. But we have here that the TRIM notice is expected to be mailed Monday, August 16th by the Property Appraiser, which would make the deadline to file petitions Friday, September 10th this year. Our next VAB meeting for special meeting would be October 4th, as long as the Board is available, but that would only be if we have some sort of urgency or if we need to appoint an alternate special magistrate; otherwise, we would -- we're hoping to conclude this session on February 28th, 2022. 29 July 9, 2021 Page 17 CHAIRMAN SAUNDERS: Have we checked that date, February 28th, with all the Board members? MS. COSBY: I don't know that administration has looked at that yet. That's just an anticipated date. CHAIRMAN SAUNDERS: Okay. All right. MS. COSBY: But if you want to look at your schedules now, we can. SCHOOL BOARD MEMBER CARTER: I'm doing that right now. CHAIRMAN SAUNDERS: Yeah. Let's do that real quickly, then, just to... MS. COSBY: Sure. COMMISSIONER SOLIS: I can say that on October -- well, October 4th I have a conflict. MS. COSBY: Okay. COMMISSIONER SOLIS: I've got to be in Atlanta. So it's October 4th or February 28th? MS. COSBY: No, sir. October 4th would be if we need -- if we need something, then it will be October 4th and February 28th. This October 4th is less than likely because we do have a solid special magistrate roster, but if we wind up having any conflicts or anything, then we would have to set a special meeting. But, again, that would happen -- we could do that at the Board's availability. We can change it to a different date. So you're advising that October 4th you're not available, Commissioner Solis? COMMISSIONER SOLIS: October 4th I have a conflict. MS. COSBY: Commissioner Saunders, is that you as well? CHAIRMAN SAUNDERS: I was just looking at February 28th, and I'm okay on the 28th. I'll go back to October. I had not looked at that. I'm available on October 4th and on February 28th. 30 July 9, 2021 Page 18 MS. COSBY: Commissioner Solis, does the February 28th look good for you? COMMISSIONER SOLIS: Yes. MS. COSBY: Mr. Carter? SCHOOL BOARD MEMBER CARTER: Yeah, I'm good for both dates. MS. COSBY: Okay. Perfect. Thank you. Ms. Rosenfeld? HOMESTEAD MEMBER ROSENFELD: I'm fine. MS. COSBY: Wonderful. Thank you. Okay. Thank you. And moving on to 12D, magistrate hearings are anticipated to begin October. Well, they will begin in October, and hopefully we close in December, but we probably will not. We already discussed the VAB tentative final meeting date. Moving on to Item 13, and this is something that I've got to run through. I'm going to run through it as fast I can, but these are -- in your agenda packet you'll see that I have an additional compliance checklist. These are items that we need to ensure are met either prior to or during this organizational meeting. So I'm going to go through the things that I need to finalize at this meeting today that I could not do previously. I will advise -- COMMISSIONER SOLIS: Just be kind to our court reporter. MS. COSBY: I am so sorry. I do speak fast. I will -- okay. The selection of special magistrates was based solely on the proper experience and qualifications, and neither the Property Appraiser nor any petitioners influence the selection of special magistrates. I will advise that on the record. I will advise on the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a 31 July 9, 2021 Page 19 special magistrate by any party citizen. I will advise that all procedures and forms of the Board and special magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. Am I going slow -- okay. I'm so sorry. I will advise that the Value Adjustment Board held this organizational meeting prior to holding any VAB hearings. I will advise on the record that we definitely appointed and ratified magistrates; we introduced the VAB clerk designee and the clerk. I will advise that all local administrative procedures and forms of the Board or special magistrates are available to the public, special magistrates, and Board members available here in the meeting today and on the website of the Board clerk. I will advise that all local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General opinions, or rules of the Department of Revenue. And I will advise as well that there are three items that remain in compliance the Value Adjustment Board cannot complete today, and there are good reasons for those. The three items that we cannot complete today is that me, myself, as the Value Adjustment Board attorney, has received the Department of Revenue training and passed the corresponding exam. And the reason we have not completed that is because the training is not available yet. But once it is, I will expeditiously complete that. I will advise that all appointed special magistrates have also not received that Department of Revenue training because it's not available yet. But once they do, Value Adjustment Board administration and myself will ensure that they do complete that training prior to holding hearings here in Collier County. And, finally, I will advise that the notices that need to be 32 July 9, 2021 Page 20 provided to all chief executive officers of each municipality when hearings are set in their municipality -- or hearings are set for properties within their municipality, those notices have not been provided to any chief executive officer yet because hearings have not been set. But once hearings are scheduled, Value Adjustment Board administration does make sure to provide notices of all those hearings in a timely matter. And with that, that does complete my compliance portion of this agenda. And you can move on to public comment. Thank you. CHAIRMAN SAUNDERS: Is there any public comment? (No response.) CHAIRMAN SAUNDERS: It doesn't look like we have a whole lot of public comment today. That's unusual; we usually have a lot of that at these meetings. Any comments from the Board members? (No response.) CHAIRMAN SAUNDERS: Then anything else that we need to do before we adjourn? MS. COSBY: Smile. Have a great day. CHAIRMAN SAUNDERS: I want to compliment you on your organizational skills. This was a very well-organized meeting. I really appreciate that. And with that, we are adjourned. MS. COSBY: I have help, by the way. ***** 33 July 9, 2021 Page 21 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:26 a.m. VALUE ADJUSTMENT BOARD ___________________________________ BURT SAUNDERS, 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 L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. 34 Item #3 ____________________ • General Business Discussion 35 Item #3A1 ____________________ • Department of Revenue – Property Tax Oversight 36 Property Tax Oversight Bulletin: PTO 21-01 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-01 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Legal Notice Requirements for Governmental Agencies Levying Non-Ad Valorem Assessments Effective January 1, 2022, requirements for government agencies to publish legal notices, legal advertisements and publications will change. Governmental agencies will have the option to publish these on a publicly accessible website, and the criteria that a newspaper must satisfy to publish legal notices will be modified in accordance with new legal notice requirements in chapter 50, Florida Statutes (F.S.). The legislation provides for a uniform affidavit establishing proof of publication of such public notices. Affected Form: The following form will be affected based on the legislative change. • Form DR-413, Affidavit of Proof of Publication Rulemaking: The form listed above and found in Rule 12D-16.002, F.A.C., Index to Forms, 12D-18.003, Non-Ad Valorem Assessments: Method for Election to Use Section 197.3632, Florida Statutes, and 12D-18.011, Incorporation of Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-17, Laws of Florida), which amends chapter 50, F.S., is available at http://laws.flrules.org/2021/17. The implementing law is effective January 1, 2022. 37 Property Tax Oversight Bulletin: PTO 21-02 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-02 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Disclosure of Tax Impact of Value Adjustment Board Legal Notice Requirements After hearing all property tax petitions, complaints, appeals, and disputes to the county value adjustment board (VAB), the clerk makes public notice of the findings and results of the board, including notice of the tax impact of the VAB. In accordance with legislative change to chapter 50, Florida Statutes (F.S.), the clerk will now have the option to publish notice of the tax impact of the VAB on a publicly accessible website. Criteria that a newspaper must satisfy to be eligible to publish legal notices also have been modified. The legislation provides for a uniform affidavit establishing proof of publication of such public notices. Affected Form: The following form will be affected based on the legislative change. • Form DR-529, Notice – Tax Impact of Value Adjustment Board Rulemaking: Rule 12D-9.038, F.A.C., Public Notice of Findings and Results of Value Adjustment Board, and the form listed above found in Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-17, Laws of Florida), which amends section 194.037, F.S., is available at http://laws.flrules.org/2021/17. The implementing law is effective January 1, 2022. 38 Property Tax Oversight Bulletin: PTO 21-03 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-03 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Notice Requirements for the Advertisement of Real or Personal Property with Delinquent Taxes Section 197.402, Florida Statutes (F.S.), requires that on or before June 1, or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for three weeks and shall sell tax certificates on all real property having delinquent taxes. Also, it requires that within 45 days after the personal property taxes become delinquent, the tax collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each name. The new law requires the board of county commissioners to make such notice as provided in chapter 50, effective January 1, 2022. Requirements for government agencies to publish legal notices, legal advertisements and publications will change. Governmental agencies will have the option to publish legal notices, legal advertisements, and publications on a publicly accessible website. The criteria that a newspaper must satisfy to be eligible to publish legal notices will be modified in accordance with new requirements in chapter 50, F.S. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-17, Laws of Florida), which amends section 194.402, F.S., is available at http://laws.flrules.org/2021/17. The implementing law is effective January 1, 2022. 39 Property Tax Oversight Bulletin: PTO 21-04 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-04 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Legal Notice Requirements for Method of Fixing Millage Taxing authorities are required to advertise their intent to adopt a final millage rate and budget. Historically, the law required that the advertisement be published in a newspaper in the county. Effective January 1, 2022, requirements for government agencies to publish legal notices, legal advertisements and publications will change in accordance with revisions to chapter 50, Florida Statutes (F.S.). Governmental agencies will have the option to publish legal notices, legal advertisements, and publications on a publicly accessible website. Additionally, the criteria that a newspaper must satisfy to be eligible to publish legal notices will be modified. A uniform affidavit establishing proof of publication must be used for such public notices. Affected Form: The following form will be affected based on the law change. • Form DR-487, Certification of Compliance Rulemaking: Rules 12D-17.002, Definitions, 12D-17.003, Truth in Millage (“TRIM”) Compliance, 12D-17.004, Taxing Authority’s Certification of Compliance; Notification by Department and 12D-17.006, Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds, F.A.C., the form listed above and Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-17, Laws of Florida), which amends section 200.065, F.S., is available at http://laws.flrules.org/2021/17. The implementing law is effective January 1, 2022. 40 Property Tax Oversight Bulletin: PTO 21-05 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-05 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Statement of Income for Additional Homestead Exemption for Seniors 65 and Older Effective July 1, 2021, the statement of income, formerly required to be filed annually for purposes of the additional homestead exemption for persons 65 or older, may now be submitted one time only when the exemption is first claimed. Additionally, the property appraiser must annually notify each taxpayer claiming the income- based homestead exemption of the adjusted income limitation for that year. The taxpayer must notify the property appraiser by May 1 of that year if his or her household income exceeds the most recent adjusted income limitation. Affected Forms: The following forms will be affected based on the legislative changes. • Form DR-500AR, Removal of Homestead Exemption(s); Automatic Renewal of Homestead Exemption • Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return, Senior Citizen Exemption for Persons Age 65 and Over Rulemaking: Rule 12D-7.0143, F.A.C., Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year, the forms listed above and Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-208, Laws of Florida), which amends section 196.075, Florida Statutes, is available at http://laws.flrules.org/2021/208. The implementing law is effective July 1, 2021. 41 Property Tax Oversight Bulletin: PTO 21-06 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-06 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Revisions to Powers of Owners and Condominium or Cooperative Associations in Ad Valorem Tax Suits Effective July 1, 2021, a condominium or cooperative association must defend its members who are unit or parcel owners in any judicial review or appeal of a single joint petition or in tax suits brought by a property appraiser after a value adjustment board (VAB) decision. The association also can appeal VAB decisions on a single joint petition on the owners’ behalf. An association must notify the owners of its intention to petition the VAB and inform them that by not opting out of the petition, the owners agree that the association may represent him or her in subsequent proceedings. In any case brought by the property appraiser relating to a VAB decision on a single joint petition filed by a condominium or cooperative association, the association is the only required defendant. This act incorporates the power to defend the unit owners in actions pertaining to VAB decisions in a condominium association’s enumerated powers and duties. If requested by a unit or parcel owner, the tax collector shall accept payment of the estimated amount in controversy for that unit or parcel and the unit or parcel shall be released from any lis pendens. The unit or parcel owner may elect to remain in or be dismissed from the action. Affected Forms: The following forms will be affected based on the legislative change. • Form DR-486, Petition to the Value Adjustment Board – Request for Hearing • Form DR-486MU, Attachment to a Value Adjustment Board Petition for Multiple Parcels and Accounts Rulemaking: Rule 12D-9.015, F.A.C., Petition; Form and Filing Fee, Form DR-486 and Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-209, Laws of Florida), which amends sections 194.011 and 194.181, Florida Statutes, is available at http://laws.flrules.org/2021/209. The implementing law is effective July 1, 2021. 42 Property Tax Oversight Bulletin: PTO 21-07 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-07 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Homestead Assessments Change of Ownership or Control Effective July 1, 2021, additional descriptions of situations were added to the list of changes or transfers that create a change in the ownership of homestead property but do not result in the property being reassessed at just value. Rulemaking: Rule 12D-8.0061, F.A.C., Assessments; Homestead Property Assessments at Just Value, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules/. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, section 2, Laws of Florida), which amends section 193.155, Florida Statutes, is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021. 43 Property Tax Oversight Bulletin: PTO 21-08 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-08 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Assessment of Improvements to Property Subsequent to Calamity or Misfortune Effective July 1, 2021, Changes, additions, or improvements replacing all or a portion of homestead property, non-homestead residential property, and certain residential and nonresidential real property, including ancillary improvements, damaged or destroyed by misfortune or calamity must be assessed upon substantial completion. The assessment must be calculated using the property’s assessed value as of the January 1 immediately before the date on which the damage or destruction was sustained. Rulemaking: Rule 12D-8.0063, F.A.C., Assessment of Changes, Additions, or Improvements to a Homestead, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, Laws of Florida), which amends section 193.155, 193.1554 and 193.1555, Florida Statutes, is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021, and apply retroactively to assessments made on or after January 1, 2021. 44 Property Tax Oversight Bulletin: PTO 21-09 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-09 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Determining Whether Property is Entitled to Charitable, Religious, Scientific, or Literary Exemption The 2021 Legislature amended section 196.196(2), Florida Statutes, adding language which specifies that the portions of a property that are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt from taxation. However, the exemption for portions of a property that are used for charitable, religious, scientific, or literary purposes are not affected as long as the predominant use of the property is for one of those listed purposes. These provisions apply to taxable years beginning on or after January 1, 2022. The law does not provide a basis for assessment of any tax not paid nor create a right to a refund or credit of any tax paid before July 1, 2021. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, Laws of Florida), which amends section 196.196, Florida Statutes, is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021. 45 Property Tax Oversight Bulletin: PTO 21-10 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-10 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Affordable Housing Property Exemption In 2017, the Legislature provided that property used as affordable housing will be considered used for a charitable purpose and qualify for a 50 percent property tax discount if the property: • Provides affordable housing to persons or families meeting the extremely-low, very-low, or low-income limits specified in s. 420.0004, Florida Statutes (F.S.). • Contains more than 70 units used to provide affordable housing to the above group. • Is subject to an agreement with the Florida Housing Finance Corporation to provide affordable housing to the above group, recorded in the official records of the county in which the property is located. The 2021 Legislature amended this section, 196.1978, F.S., so that effective July 1, 2021, this act provides a 100 percent exemption from ad valorem taxation to owners of multifamily projects that provide affordable housing as described above. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, Laws of Florida), which amends section 196.1978, F.S., is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021. 46 Property Tax Oversight Bulletin: PTO 21-11 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-11 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Educational Property Exemption Section 196.198, Florida Statutes (F.S.), provides that educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes are exempt from taxation. This act amends section 196.198, F.S., to add that, for property tax exemption purposes, land, buildings, and other improvements to real property used exclusively for educational purposes are deemed owned by an educational institution described in section 212.0602, F.S., if the current use of the land, buildings, and other improvements are for educational purposes. Under a lease, the educational institution is responsible for any taxes owed and for ongoing maintenance and operational expenses for the land, buildings, and other improvements. Property owned by a house of public worship and used by an educational institution for education limited to students in preschool through grade eight shall be exempt from ad valorem taxes. The provisions related to houses of public worship clarifies existing law and applies to actions pending as of July 1, 2021. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, Laws of Florida), which amends section 196.198, Florida Statutes, is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021. 47 Property Tax Oversight Bulletin: PTO 21-12 To: Property Appraisers, Tax Collectors, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-12 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Prepayment of Estimated Tax by Installment Method Taxpayers are given the option to pay property taxes in installments. Previously, the tax collector was given the option to accept a late payment of the first installment through July 31 but the late payment had to be accompanied by a 5 percent penalty of the amount of the installment due. Effective July 1, 2021, tax collectors must accept a late payment of the first installment payment through July 31 without the 5 percent penalty. Affected Form: The following form will be affected based on the legislative change. • Form DR-534, Application for Installment Payment of Property Taxes Rulemaking: The form listed above and found in Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2021-31, Laws of Florida), which amends section 197.222, Florida Statutes, is available at http://laws.flrules.org/2021/31. The implementing law is effective July 1, 2021. 48 Property Tax Oversight Bulletin: PTO 21-13 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2021 Bulletin: PTO 21-13 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN REPEAL: Exemption for Hospitals, Community Benefit Reporting The 2021 Legislature enacted Chapter 2021-31, Section 1, Laws of Florida, which repealed section 193.019, Florida Statutes, effective July 1, 2021. Section 193.019, Florida Statutes, was to take effect January 1, 2022. The law related to hospitals, community benefit reporting. 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. 49 Item #3A2 ____________________ • Department of Revenue – Florida Legislative Session (2021) Proposed Bills (Informational) 50 Florida Senate - 2022 SB 154 By Senator Rodriguez 39-00088-22 2022154__ Page 1 of 1 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to tax exemption; amending s. 196.202, 2 F.S.; revising the value of property subject to an ad 3 valorem tax exemption; providing an effective date. 4 5 Be It Enacted by the Legislature of the State of Florida: 6 7 Section 1. Subsection (1) of section 196.202, Florida 8 Statutes, is amended to read: 9 196.202 Property of widows, widowers, blind persons, and 10 persons totally and permanently disabled.— 11 (1) Property to the value of $5,000 $500 of every widow, 12 widower, blind person, or totally and permanently disabled 13 person who is a bona fide resident of this state is exempt from 14 taxation. As used in this section, the term “totally and 15 permanently disabled person” means a person who is currently 16 certified by a physician licensed in this state, by the United 17 States Department of Veterans Affairs or its predecessor, or by 18 the Social Security Administration to be totally and permanently 19 disabled. 20 Section 2. This act shall take effect January 1, 2023. 21 51 HB 13 2022 CODING: Words stricken are deletions; words underlined are additions. hb0013-00 Page 1 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to property tax exemptions for widows, 2 widowers, blind persons, or persons totally and 3 permanently disabled; amending s. 196.202, F.S.; 4 increasing the property tax exemption for residents 5 who are widows, widowers, blind persons, or persons 6 totally and permanently disabled; providing 7 applicability; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Subsection (1) of section 196.202, Florida 12 Statutes, is amended to read: 13 196.202 Property of widows, widowers, blind persons, and 14 persons totally and permanently disabled.— 15 (1) Property to the value of $5,000 $500 of every widow, 16 widower , blind person, or totally and permanently disabled 17 person who is a bona fide resident of this state is exempt from 18 taxation. As used in this section, the term "totally and 19 permanently disabled person" means a person who is currently 20 certified by a physici an licensed in this state, by the United 21 States Department of Veterans Affairs or its predecessor, or by 22 the Social Security Administration to be totally and permanently 23 disabled. 24 Section 2. The amendment made by this act to s. 25 52 HB 13 2022 CODING: Words stricken are deletions; words underlined are additions. hb0013-00 Page 2 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 196.202(1), Florida Statutes, applies to tax years beginning on 26 or after January 1, 2023. 27 Section 3. This act shall take effect upon becoming a law . 28 53 Florida Senate - 2022 SB 1610 By Senator Rodriguez 39-01385A-22 20221610__ Page 1 of 5 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to ad valorem tax abatement; amending 2 s. 194.032, F.S.; conforming a provision to changes 3 made by the act; creating s. 197.319, F.S.; defining 4 terms; providing for the abatement of ad valorem taxes 5 for residential improvements destroyed following 6 certain events; providing procedures and requirements 7 for filing applications for the abatement; specifying 8 requirements for property appraisers, tax collectors, 9 and the Department of Revenue; providing for 10 retroactive application; providing an effective date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. Paragraph (b) of subsection (1) of section 15 194.032, Florida Statutes, is amended to read: 16 194.032 Hearing purposes; timetable.— 17 (1) 18 (b) Notwithstanding the provisions of paragraph (a), the 19 value adjustment board may meet prior to the approval of the 20 assessment rolls by the Department of Revenue, but not earlier 21 than July 1, to hear appeals pertaining to the denial by the 22 property appraiser of exemptions, tax abatements under ss. 23 197.318 and 197.319 s. 197.318, agricultural and high-water 24 recharge classifications, classifications as historic property 25 used for commercial or certain nonprofit purposes, and deferrals 26 under subparagraphs (a)2., 3., and 4. In such event, however, 27 the board may not certify any assessments under s. 193.122 until 28 the Department of Revenue has approved the assessments in 29 54 Florida Senate - 2022 SB 1610 39-01385A-22 20221610__ Page 2 of 5 CODING: Words stricken are deletions; words underlined are additions. accordance with s. 193.1142 and all hearings have been held with 30 respect to the particular parcel under appeal. 31 Section 2. Section 197.319, Florida Statutes, is created to 32 read: 33 197.319 Abatement of taxes for residential improvements 34 following a destruction caused by a sudden collapse.— 35 (1) As used in this section, the term: 36 (a) “Destruction” means the immediate demolition of a 37 building caused by a sudden and unforeseen collapse and the 38 subsequent demolition of remaining sections of the building 39 recognized as having experienced a major structural collapse by 40 an executive order issued by the Governor pursuant to s. 252.36. 41 (b) “Disaster relief credit” means the product arrived at 42 by multiplying the percent change in value by the amount of 43 timely paid taxes levied in the year in which the destruction 44 occurred. 45 (c) “Percent change in value” means the difference between 46 a residential parcel’s just value as of January 1 of the year in 47 which the destruction occurred and its postdisaster just value 48 expressed as a percentage of the parcel’s just value as of 49 January 1 of the year in which the destruction occurred. 50 (d) “Postdisaster just value” means the just value of the 51 residential parcel on January 1 of the year in which the 52 destruction occurred, reduced to reflect the just value of the 53 residential improvement as a result of the destruction. For 54 purposes of this section, residential improvements that are 55 uninhabitable shall have no value placed thereon. Postdisaster 56 just value is determined only for purposes of calculating tax 57 abatements under this section and does not determine a parcel’s 58 55 Florida Senate - 2022 SB 1610 39-01385A-22 20221610__ Page 3 of 5 CODING: Words stricken are deletions; words underlined are additions. just value as of January 1 each year. 59 (e) “Property owner” means the person who on the date of 60 destruction holds legal title to the real property. 61 (f) “Residential improvement” means a multistory 62 residential building comprised of at least 50 dwelling units. 63 (2) If a residential improvement located in a county as 64 defined in s. 125.011(1) is destroyed following a sudden and 65 unforeseen collapse or the subsequent demolition of remaining 66 sections of the building recognized as having experienced a 67 major structural collapse by an executive order issued by the 68 Governor pursuant to s. 252.36 during the 2021 calendar year, 69 taxes levied in 2021 must be abated in the following manner: 70 (a) The property owner must file an application with the 71 property appraiser no later than May 1, 2022. A property owner 72 who fails to file an application by May 1, 2022, waives a claim 73 for abatement of taxes under this section. 74 (b) The application must identify the residential parcel on 75 which the residential improvement was destroyed and the date the 76 destruction occurred. 77 (c) The application must be verified under oath and is 78 subject to penalty of perjury. 79 (d) Upon receipt of the application, the property appraiser 80 must investigate the statements contained in the application to 81 determine if the applicant is entitled to an abatement of taxes. 82 1. If the property appraiser determines that the applicant 83 is not entitled to an abatement, the applicant may file a 84 petition with the value adjustment board, pursuant to s. 85 194.011(3), requesting that the abatement be granted. 86 2. If the property appraiser determines that the applicant 87 56 Florida Senate - 2022 SB 1610 39-01385A-22 20221610__ Page 4 of 5 CODING: Words stricken are deletions; words underlined are additions. is entitled to an abatement, the property appraiser must issue 88 an official written statement to the tax collector by June 1, 89 2022, which provides: 90 a. The just value of the residential parcel as determined 91 by the property appraiser on January 1 of the year in which the 92 destruction occurred for which the applicant is claiming an 93 abatement. 94 b. The post-destruction just value of the residential 95 parcel as determined by the property appraiser. 96 c. The percent change in value applicable to the 97 residential parcel. 98 (3) Upon receipt of the written statement from the property 99 appraiser, the tax collector shall calculate the disaster relief 100 credit pursuant to this section and process a payment to the 101 property owner in an amount equal to the disaster relief credit. 102 (4) No later than July 1, 2022, the tax collector shall 103 notify: 104 (a) The department of the total reduction in taxes for all 105 properties that qualified for an abatement pursuant to this 106 section and the remaining amount of taxes levied for each 107 parcel. The tax collector shall include in its notification the 108 name and address of each property owner who applies for a 109 refund. 110 (b) The governing board of each affected local government 111 of the reduction in such local government’s taxes pursuant to 112 this section. 113 (5) Upon notification by the tax collector, the department 114 shall process a payment to each property owner for the amount of 115 taxes levied and not reduced by the tax collector pursuant to 116 57 Florida Senate - 2022 SB 1610 39-01385A-22 20221610__ Page 5 of 5 CODING: Words stricken are deletions; words underlined are additions. this section, making payment from its Administrative Trust Fund. 117 (6) The department shall forward all undeliverable 118 reimbursements to the notifying tax collector for subsequent 119 delivery attempts. 120 (7) This section applies retroactively to January 1, 2021. 121 Section 3. This act shall take effect upon becoming a law. 122 58 Florida Senate - 2022 SB 568 By Senator Polsky 29-00703-22 2022568__ Page 1 of 5 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to abatement of taxes for residential 2 dwellings rendered uninhabitable by catastrophic 3 event; creating s. 197.319, F.S.; providing 4 definitions; specifying conditions under which persons 5 whose residential dwellings are rendered uninhabitable 6 may receive an abatement of taxes originally levied; 7 specifying a formula for determining the amount of the 8 tax abatement; providing directives to property 9 appraisers in issuing written statements to the tax 10 collector when granting abatements; providing 11 directives to tax collectors in calculating damage 12 differentials and processing refunds; providing a 13 mechanism for persons to file late applications for 14 abatement of taxes; requiring tax collectors to 15 provide specified information to the Department of 16 Revenue and the governing boards of each affected 17 local government on an annual basis; providing for 18 retroactive applicability; providing an effective 19 date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Section 197.319, Florida Statutes, is created to 24 read: 25 197.319 Abatement of taxes for residential dwellings 26 rendered uninhabitable by a catastrophic event.— 27 (1) As used in this section, the term: 28 (a) “Catastrophic event” means a sudden, unanticipated 29 59 Florida Senate - 2022 SB 568 29-00703-22 2022568__ Page 2 of 5 CODING: Words stricken are deletions; words underlined are additions. event that may be the result of a natural or manmade cause and 30 that renders one or more residential dwellings uninhabitable. A 31 catastrophic event does not include the destruction of a 32 residential dwelling that occurs as a result of an intentional 33 act. 34 (b) “Catastrophic event abatement” means the product 35 arrived at by multiplying the damage differential by the amount 36 of timely paid taxes that were initially levied in the year in 37 which the catastrophic event occurred. 38 (c) “Damage differential” means the product arrived at by 39 multiplying the percent change in value by a ratio, the 40 numerator of which is the number of days the residential 41 dwelling was rendered uninhabitable in the year in which the 42 catastrophic event occurred, and the denominator of which is 43 365. 44 (d) “Percent change in value” means the difference between 45 a residential parcel’s just value as of January 1 of the year in 46 which the catastrophic event occurred and its postcatastrophic 47 event just value expressed as a percentage of the parcel’s just 48 value as of January 1 of the year in which the catastrophic 49 event occurred. 50 (e) “Postcatastrophic event just value” means the just 51 value of the residential parcel on January 1 of the year in 52 which a catastrophic event occurred, reduced to reflect the just 53 value of the residential parcel after the catastrophic event 54 that rendered the residential dwelling uninhabitable. For 55 purposes of this paragraph, a residential dwelling that is 56 uninhabitable has no value attached to it. The catastrophic 57 event abatement is determined only for purposes of calculating 58 60 Florida Senate - 2022 SB 568 29-00703-22 2022568__ Page 3 of 5 CODING: Words stricken are deletions; words underlined are additions. tax abatements for the year or years in which the residential 59 dwelling is uninhabitable as a result of the catastrophic event 60 and does not determine a parcel’s just value as of January 1 61 each year. 62 (f) “Residential dwelling” means an improved residential 63 dwelling or house that is owned and assessed as a homestead 64 property under s. 193.155 or nonhomestead residential property 65 under s. 193.1554(1). A residential dwelling does not include 66 any area or space that is not essential to the use and occupancy 67 of that dwelling, including a detached utility building, 68 detached carport, detached garage, bulkhead, fence, or swimming 69 pool, and does not include land. 70 (g) “Uninhabitable” means the complete destruction and loss 71 of use and occupancy of a residential dwelling resulting from a 72 catastrophic event that renders the residential dwelling an 73 unsafe structure as determined by the federal government or a 74 state or local government. 75 (2) If a residential dwelling is rendered uninhabitable for 76 at least 30 days due to a catastrophic event, taxes originally 77 levied for the tax year in which the catastrophic event occurred 78 may be abated in the following manner: 79 (a) The property owner must file an application with the 80 property appraiser no sooner than 30 days after the residential 81 dwelling is rendered uninhabitable and no later than March 1 of 82 the tax year immediately following the catastrophic event. 83 (b) The application must identify the residential parcel 84 upon which the residential dwelling was destroyed by a 85 catastrophic event, the date of the catastrophic event, and the 86 number of days the residential dwelling was uninhabitable during 87 61 Florida Senate - 2022 SB 568 29-00703-22 2022568__ Page 4 of 5 CODING: Words stricken are deletions; words underlined are additions. the calendar year in which the catastrophic event occurred. 88 (c) The application must be verified under oath and is 89 subject to penalty of perjury. 90 (d) Upon receipt of the application, the property appraiser 91 must investigate the statements contained in the application to 92 determine if the applicant is entitled to an abatement of taxes. 93 If the property appraiser determines that the applicant is not 94 entitled to an abatement, the applicant may file a petition with 95 the value adjustment board, pursuant to s. 194.011(3), 96 requesting that the abatement be granted. 97 (e) If the property appraiser determines that the applicant 98 is entitled to an abatement, the property appraiser must issue 99 an official written statement to the tax collector by April 1 of 100 the year in which the application was received that provides: 101 1. The just value of the residential dwelling as determined 102 by the property appraiser on January 1 of the year in which the 103 catastrophic event for which the applicant is claiming an 104 abatement occurred. 105 2. The number of days during the calendar year during which 106 the residential dwelling was uninhabitable. 107 3. The postcatastrophic event just value of the residential 108 parcel as determined by the property appraiser. 109 4. The percent change in value applicable to the 110 residential parcel. 111 (3) Upon receipt of the written statement from the property 112 appraiser, the tax collector shall calculate the damage 113 differential pursuant to this section and process a refund in an 114 amount equal to the catastrophic event abatement. 115 (4) Any person who is qualified to have his or her property 116 62 Florida Senate - 2022 SB 568 29-00703-22 2022568__ Page 5 of 5 CODING: Words stricken are deletions; words underlined are additions. taxes abated under subsection (2) but fails to file an 117 application by March 1 may file an application for abatement 118 under this subsection and may file a petition with the value 119 adjustment board, pursuant to s. 194.011(3), requesting that an 120 abatement under this subsection be granted. Such petition may be 121 filed at any time during the taxable year on or before the 25th 122 day following the mailing of the notice by the property 123 appraiser as provided in s. 194.011(1). Notwithstanding s. 124 194.013, the value adjustment board may require such person to 125 pay a nonrefundable fee of $15 upon filing the petition. Upon 126 reviewing the petition, if the person is qualified to receive 127 the abatement under this subsection and demonstrates particular 128 extenuating circumstances determined by the property appraiser 129 or the value adjustment board to warrant granting a late 130 application for abatement, the property appraiser or the value 131 adjustment board may grant an abatement. 132 (5) On an annual basis, the tax collector shall notify: 133 (a) The department of the total reduction in taxes for all 134 properties that qualified for an abatement pursuant to this 135 section for the year. 136 (b) The governing board of each affected local government 137 of the reduction in such local government’s taxes that occurred 138 pursuant to this section. 139 Section 2. This act shall apply retroactively to January 1, 140 2021. 141 Section 3. This act shall take effect upon becoming a law. 142 63 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 1 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to abatement of taxes for residential 2 dwellings rendered uninhabitable by catastrophic 3 event; creating s. 197.319, F.S.; providing 4 definitions; specifying conditions under which persons 5 whose residential dwellings are rendered uninhabitable 6 may receive an abatement of taxes originally levied; 7 specifying a formula for determining the amount of the 8 tax abatement; providing directives to property 9 appraisers in issuing written statements to the tax 10 collector when granting abatements; providing 11 directives to tax collectors in calculating damage 12 differentials and processing refunds; providing a 13 mechanism for persons to file late applications for 14 abatement of taxes; requiring tax collectors to 15 provide specified information to the Department of 16 Revenue and the governing boards of each affected 17 local government on an annual basis; providing for 18 retroactive applicability; providing an effective 19 date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Section 197.319, Florida Statutes, is created 24 to read: 25 64 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 2 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 197.319 Abatement of taxes for residential dwellings 26 rendered uninhabitable by a catastrophic event.— 27 (1) As used in this sect ion, the term: 28 (a) "Catastrophic event" means a sudden, unanticipated 29 event that may be the result of a natural or manmade cause and 30 that renders one or more residential dwellings uninhabitable. A 31 catastrophic event does not include the destruction of a 32 residential dwelling that occurs as a result of an intentional 33 act. 34 (b) "Catastrophic event abatement" means the product 35 arrived at by multiplying the damage differential by the amount 36 of timely paid taxes that were initially levied in the year in 37 which the catastrophic event occurred. 38 (c) "Damage differential" means the product arrived at by 39 multiplying the percent change in value by a ratio, the 40 numerator of which is the number of days the residential 41 dwelling was rendered uninhabitable in the year i n which the 42 catastrophic event occurred, and the denominator of which is 43 365. 44 (d) "Percent change in value" means the difference between 45 a residential parcel's just value as of January 1 of the year in 46 which the catastrophic event occurred and its postca tastrophic 47 event just value expressed as a percentage of the parcel's just 48 value as of January 1 of the year in which the catastrophic 49 event occurred. 50 65 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 3 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S (e) "Postcatastrophic event just value" means the just 51 value of the residential parcel on January 1 of the year in 52 which a catastrophic event occurred, reduced to reflect the just 53 value of the residential parcel after the catastrophic event 54 that rendered the residential dwelling uninhabitable. For 55 purposes of this paragraph, a residential dwelling that is 56 uninhabitable has no value attached to it. The catastrophic 57 event abatement is determined only for purposes of calculating 58 tax abatements for the year or years in which the residential 59 dwelling is uninhabitable as a result of the catastrophic event 60 and does not determine a parcel's just value as of January 1 61 each year. 62 (f) "Residential dwelling" means an improved residential 63 dwelling or house that is owned and assessed as a homestead 64 property under s. 193.155 or nonhomestead residential property 65 under s. 1 93.1554(1). A residential dwelling does not include 66 any area or space that is not essential to the use and occupancy 67 of that dwelling, including a detached utility building, 68 detached carport, detached garage, bulkhead, fence, or swimming 69 pool, and does not include land. 70 (g) "Uninhabitable" means the complete destruction and 71 loss of use and occupancy of a residential dwelling resulting 72 from a catastrophic event that renders the residential dwelling 73 an unsafe structure as determined by the federal governmen t or a 74 state or local government. 75 66 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 4 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S (2) If a residential dwelling is rendered uninhabitable 76 for at least 30 days due to a catastrophic event, taxes 77 originally levied for the tax year in which the catastrophic 78 event occurred may be abated in the following m anner: 79 (a) The property owner must file an application with the 80 property appraiser no sooner than 30 days after the residential 81 dwelling is rendered uninhabitable and no later than March 1 of 82 the tax year immediately following the catastrophic event. 83 (b) The application must identify the residential parcel 84 upon which the residential dwelling was destroyed by a 85 catastrophic event, the date of the catastrophic event, and the 86 number of days the residential dwelling was uninhabitable during 87 the calendar year in which the catastrophic event occurred. 88 (c) The application must be verified under oath and is 89 subject to penalty of perjury. 90 (d) Upon receipt of the application, the property 91 appraiser must investigate the statements contained in the 92 application to determine if the applicant is entitled to an 93 abatement of taxes. If the property appraiser determines that 94 the applicant is not entitled to an abatement, the applicant may 95 file a petition with the value adjustment board, pursuant to s. 96 194.011(3), requesting that the abatement be granted. 97 (e) If the property appraiser determines that the 98 applicant is entitled to an abatement, the property appraiser 99 must issue an official written statement to the tax collector by 100 67 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 5 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S April 1 of the year in which the application was received that 101 provides: 102 1. The just value of the residential dwelling as 103 determined by the property appraiser on January 1 of the year in 104 which the catastrophic event for which the applicant is claiming 105 an abatement occurred. 106 2. The number of days during the calendar year during 107 which the residential dwelling was uninhabitable. 108 3. The postcatastrophic event just value of the 109 residential parcel as determined by the property appraiser. 110 4. The percent change in value applicable to the 111 residential parcel. 112 (3) Upon receipt of the written statement from the 113 property appraiser, the tax collector shall calculate the damage 114 differential pursuant to this section and process a refund in an 115 amount equal to the catastrophic event abatement. 116 (4) Any person who is qualified to have his or her 117 property taxes abated under subsection (2) but fails to file an 118 application by March 1 may file an application for abatement 119 under this subsection and may file a petition with the value 120 adjustment board, pursuant to s. 194.011(3), requesting that an 121 abatement under this subsection be granted. Such petition may be 122 filed at any time during the taxable year on or before the 25th 123 day following the mailing of the notice by the property 124 appraiser as provided in s. 194.011(1). Notwithstanding s. 125 68 HB 71 2022 CODING: Words stricken are deletions; words underlined are additions. hb0071-00 Page 6 of 6 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 194.013, the value adjustment board may require such person to 126 pay a nonrefundable fee of $15 upon filing th e petition. Upon 127 reviewing the petition, if the person is qualified to receive 128 the abatement under this subsection and demonstrates particular 129 extenuating circumstances determined by the property appraiser 130 or the value adjustment board to warrant granting a late 131 application for abatement, the property appraiser or the value 132 adjustment board may grant an abatement. 133 (5) On an annual basis, the tax collector shall notify: 134 (a) The department of the total reduction in taxes for all 135 properties that qualified for an abatement pursuant to this 136 section for the year. 137 (b) The governing board of each affected local government 138 of the reduction in such local government's taxes that occurred 139 pursuant to this section. 140 Section 2. This act shall apply retroactively to January 141 1, 2021. 142 Section 3. This act shall take effect upon becoming a law . 143 69 Florida Senate - 2022 SB 572 By Senator Garcia 37-00717-22 2022572__ Page 1 of 4 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to property appraisers; amending s. 2 193.011, F.S.; revising factors that a property 3 appraiser must consider in deriving just valuation; 4 amending s. 194.036, F.S.; revising the thresholds for 5 variance in assessed value which allow a property 6 appraiser to appeal decisions of the value adjustment 7 board; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Section 193.011, Florida Statutes, is amended to 12 read: 13 193.011 Factors to consider in deriving just valuation.—In 14 arriving at just valuation as required under s. 4, Art. VII of 15 the State Constitution, the property appraiser shall take into 16 consideration all of the following factors: 17 (1) The present cash value of the property, which is the 18 amount a willing purchaser would pay a willing seller, exclusive 19 of reasonable fees and costs of purchase, in cash or the 20 immediate equivalent thereof in a transaction at arm’s length.; 21 (2) The highest and best use to which the property can be 22 expected to be put in the immediate future and the present use 23 of the property, taking into consideration. The property 24 appraiser’s valuation must be based on the legally permissible 25 use of the property, including as of the assessment date, as 26 limited by any applicable judicial limitation, local or state 27 land use regulation, or historic preservation ordinance, and any 28 zoning changes, concurrency requirements, or and permits 29 70 Florida Senate - 2022 SB 572 37-00717-22 2022572__ Page 2 of 4 CODING: Words stricken are deletions; words underlined are additions. necessary to achieve the highest and best use, and considering 30 any moratorium imposed by executive order, law, ordinance, 31 regulation, resolution, or proclamation adopted by any 32 governmental body or agency or the Governor when the moratorium 33 or judicial limitation prohibits or restricts the development or 34 improvement of property as otherwise authorized by applicable 35 law. The applicable governmental body or agency or the Governor 36 shall notify the property appraiser in writing of any executive 37 order, ordinance, regulation, resolution, or proclamation it 38 adopts imposing any such limitation, regulation, or moratorium. 39 The property appraiser may not consider the highest and best use 40 if the necessary zoning changes, concurrency requirements, or 41 permits to achieve the highest and best use are not in place on 42 January 1 of the assessment year.; 43 (3) The location of the said property.; 44 (4) The quantity or size of the said property.; 45 (5) The cost of the said property and the present 46 replacement value of any improvements thereon.; 47 (6) The condition of the said property.; 48 (7) The income from the said property.; and 49 (8) The net proceeds of the sale of the property, as 50 received by the seller, after deduction of all of the usual and 51 reasonable fees and costs of the sale, including the costs and 52 expenses of financing, and allowance for unconventional or 53 atypical terms of financing arrangements. When the net proceeds 54 of the sale of any property are utilized, directly or 55 indirectly, in the determination of just valuation of realty of 56 the sold parcel or any other parcel under the provisions of this 57 section, the property appraiser, for the purposes of such 58 71 Florida Senate - 2022 SB 572 37-00717-22 2022572__ Page 3 of 4 CODING: Words stricken are deletions; words underlined are additions. determination, shall exclude any portion of such net proceeds 59 attributable to payments for household furnishings or other 60 items of personal property. 61 Section 2. Subsection (1) of section 194.036, Florida 62 Statutes, is amended to read: 63 194.036 Appeals.—Appeals of the decisions of the board 64 shall be as follows: 65 (1) If the property appraiser disagrees with the decision 66 of the board, he or she may appeal the decision to the circuit 67 court if one or more of the following criteria are met: 68 (a) The property appraiser determines and affirmatively 69 asserts in any legal proceeding that there is a specific 70 constitutional or statutory violation, or a specific violation 71 of administrative rules, in the decision of the board, except 72 that nothing herein authorizes shall authorize the property 73 appraiser to institute any suit to challenge the validity of any 74 portion of the constitution or of any duly enacted legislative 75 act of this state; 76 (b) There is a variance from the property appraiser’s 77 assessed value in excess of the following: 25 15 percent 78 variance from any assessment of $50,000 or less; 20 10 percent 79 variance from any assessment in excess of $50,000 but not in 80 excess of $500,000; 17.5 7.5 percent variance from any 81 assessment in excess of $500,000 but not in excess of $1 82 million; or 15 5 percent variance from any assessment in excess 83 of $1 million; or 84 (c) There is an assertion by the property appraiser to the 85 Department of Revenue that there exists a consistent and 86 continuous violation of the intent of the law or administrative 87 72 Florida Senate - 2022 SB 572 37-00717-22 2022572__ Page 4 of 4 CODING: Words stricken are deletions; words underlined are additions. rules by the value adjustment board in its decisions. The 88 property appraiser shall notify the department of those portions 89 of the tax roll for which the assertion is made. The department 90 shall thereupon notify the clerk of the board who shall, within 91 15 days of the notification by the department, send the written 92 decisions of the board to the department. Within 30 days of the 93 receipt of the decisions by the department, the department shall 94 notify the property appraiser of its decision relative to 95 further judicial proceedings. If the department finds upon 96 investigation that a consistent and continuous violation of the 97 intent of the law or administrative rules by the board has 98 occurred, it must shall so inform the property appraiser, who 99 may thereupon bring suit in circuit court against the value 100 adjustment board for injunctive relief to prohibit continuation 101 of the violation of the law or administrative rules and for a 102 mandatory injunction to restore the tax roll to its just value 103 in such amount as determined by judicial proceeding. However, 104 when a final judicial decision is rendered as a result of an 105 appeal filed pursuant to this paragraph which alters or changes 106 an assessment of a parcel of property of any taxpayer not a 107 party to such procedure, such taxpayer shall have 60 days after 108 from the date of the final judicial decision to file an action 109 to contest such altered or changed assessment pursuant to s. 110 194.171(1), and the provisions of s. 194.171(2) may shall not 111 bar such action. 112 Section 3. This act shall take effect July 1, 2022. 113 73 HB 417 2022 CODING: Words stricken are deletions; words underlined are additions. hb0417-00 Page 1 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to property appraisers; amending s. 2 193.011, F.S.; revising factors that a property 3 appraiser must consider in deriving just valuation; 4 amending s. 194.036, F.S.; revising the thresholds for 5 variance in assessed value which allow a property 6 appraiser to appeal decisions of the value adjustment 7 board; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Section 193.011, Florida Statutes, is amended 12 to read: 13 193.011 Factors to consider in deriving just valuation.—In 14 arriving at just valuation as required under s. 4, Art. VII of 15 the State Constitution, the property appraiser shall take into 16 consideration all of the following factors: 17 (1) The present cash value of the property, which is the 18 amount a willing purchaser would pay a willing seller, exclusive 19 of reasonable fees and costs of purchase, in cash or the 20 immediate equivalent thereof in a transaction at arm's length .; 21 (2) The highest and best use to which the property can be 22 expected to be put in the immediate future and the present use 23 of the property , taking into consideration . The property 24 appraiser's valuation must be based on the legally permissible 25 74 HB 417 2022 CODING: Words stricken are deletions; words underlined are additions. hb0417-00 Page 2 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S use of the property, including as of the assessment date, as 26 limited by any applicable judicial limitation, local or state 27 land use regulation, or historic preservation ordinance, and any 28 zoning changes, concurrency requirements, or and permits 29 necessary to achieve the highest and best use, and considering 30 any moratorium imposed by executive order, law, ordinance, 31 regulation, resolution, or proclamation adopted by any 32 governmental body or agency or the Governor when the moratorium 33 or judici al limitation prohibits or restricts the development or 34 improvement of property as otherwise authorized by applicable 35 law. The applicable governmental body or agency or the Governor 36 shall notify the property appraiser in writing of any executive 37 order, ord inance, regulation, resolution, or proclamation it 38 adopts imposing any such limitation, regulation, or moratorium . 39 The property appraiser may not consider the highest and best use 40 if the necessary zoning changes, concurrency requirements, or 41 permits to ach ieve the highest and best use are not in place on 42 January 1 of the assessment year.; 43 (3) The location of the said property .; 44 (4) The quantity or size of the said property.; 45 (5) The cost of the said property and the present 46 replacement value of any im provements thereon .; 47 (6) The condition of the said property.; 48 (7) The income from the said property .; and 49 (8) The net proceeds of the sale of the property, as 50 75 HB 417 2022 CODING: Words stricken are deletions; words underlined are additions. hb0417-00 Page 3 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S received by the seller, after deduction of all of the usual and 51 reasonable fees and costs o f the sale, including the costs and 52 expenses of financing, and allowance for unconventional or 53 atypical terms of financing arrangements. When the net proceeds 54 of the sale of any property are utilized, directly or 55 indirectly, in the determination of just va luation of realty of 56 the sold parcel or any other parcel under the provisions of this 57 section, the property appraiser, for the purposes of such 58 determination, shall exclude any portion of such net proceeds 59 attributable to payments for household furnishings or other 60 items of personal property. 61 Section 2. Subsection (1) of section 194.036, Florida 62 Statutes, is amended to read: 63 194.036 Appeals.—Appeals of the decisions of the board 64 shall be as follows: 65 (1) If the property appraiser disagrees with the decision 66 of the board, he or she may appeal the decision to the circuit 67 court if one or more of the following criteria are met: 68 (a) The property appraiser determines and affirmatively 69 asserts in any legal proceeding that there is a specific 70 constitutional or statutory violation, or a specific violation 71 of administrative rules, in the decision of the board, except 72 that nothing herein authorizes shall authorize the property 73 appraiser to institute any suit to challenge the validity of any 74 portion of the constitution or of any duly enacted legislative 75 76 HB 417 2022 CODING: Words stricken are deletions; words underlined are additions. hb0417-00 Page 4 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S act of this state; 76 (b) There is a variance from the property appraiser's 77 assessed value in excess of the following: 25 15 percent 78 variance from any assessment of $50,000 or less; 20 10 percent 79 variance from any assessment in excess of $50,000 but not in 80 excess of $500,000; 17.5 7.5 percent variance from any 81 assessment in excess of $500,000 but not in excess of $1 82 million; or 15 5 percent variance from any assessment in excess 83 of $1 million; or 84 (c) There is an assertion by the property appraiser to the 85 Department of Revenue that there exists a consistent and 86 continuous violation of the intent of the law or administrative 87 rules by the value adjustment board in its decisions. The 88 property appraiser shall notify the department of those portions 89 of the tax roll for which the assertion is made. The department 90 shall thereupon notify the clerk of the board who shall, within 91 15 days of the notification by the department, send the written 92 decisions of the board to the dep artment. Within 30 days of the 93 receipt of the decisions by the department, the department shall 94 notify the property appraiser of its decision relative to 95 further judicial proceedings. If the department finds upon 96 investigation that a consistent and continu ous violation of the 97 intent of the law or administrative rules by the board has 98 occurred, it must shall so inform the property appraiser, who 99 may thereupon bring suit in circuit court against the value 100 77 HB 417 2022 CODING: Words stricken are deletions; words underlined are additions. hb0417-00 Page 5 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S adjustment board for injunctive relief to prohibit continuation 101 of the violation of the law or administrative rules and for a 102 mandatory injunction to restore the tax roll to its just value 103 in such amount as determined by judicial proceeding. However, 104 when a final judicial decision is rendered as a result of an 105 appeal filed pursuant to this paragraph which alters or changes 106 an assessment of a parcel of property of any taxpayer not a 107 party to such procedure, such taxpayer shall have 60 days after 108 from the dat e of the final judicial decision to file an action 109 to contest such altered or changed assessment pursuant to s. 110 194.171(1), and the provisions of s. 194.171(2) may shall not 111 bar such action. 112 Section 3. This act shall take effect July 1, 2022 . 113 78 HB 119 2022 CODING: Words stricken are deletions; words underlined are additions. hb0119-00 Page 1 of 1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to appeals by property appraisers; 2 amending s. 194.036, F.S.; revising upward the percent 3 variance that must exist for a property appraiser to 4 appeal a value adjustment board assessment of property 5 value; providing an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Paragraph (b) of subsection (1) of section 10 194.036, Florida Statutes, is amended to re ad: 11 194.036 Appeals.—Appeals of the decisions of the board 12 shall be as follows: 13 (1) If the property appraiser disagrees with the decision 14 of the board, he or she may appeal the decision to the circuit 15 court if one or more of the following criteria are met: 16 (b) There is a variance from the property appraiser's 17 assessed value in excess of the following: 25 15 percent 18 variance from any assessment of $50,000 or less; 20 10 percent 19 variance from any assessment in excess of $50,000 but not in 20 excess of $500 ,000; 17.5 7.5 percent variance from any 21 assessment in excess of $500,000 but not in excess of $1 22 million; or 15 5 percent variance from any assessment in excess 23 of $1 million; or 24 Section 2. This act shall take effect July 1, 2022 . 25 79 Florida Senate - 2022 SB 1126 By Senator Harrell 25-01074A-22 20221126__ Page 1 of 3 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to exemption from taxation for 2 educational properties; amending s. 196.198, F.S.; 3 exempting from taxation property used by an 4 educational institution that holds a leasehold 5 interest in certain leases exceeding a specified 6 number of years; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Section 196.198, Florida Statutes, is amended to 11 read: 12 196.198 Educational property exemption.—Educational 13 institutions within this state and their property used by them 14 or by any other exempt entity or educational institution 15 exclusively for educational purposes are exempt from taxation. 16 Sheltered workshops providing rehabilitation and retraining of 17 individuals who have disabilities and exempted by a certificate 18 under s. (d) of the federal Fair Labor Standards Act of 1938, as 19 amended, are declared wholly educational in purpose and are 20 exempt from certification, accreditation, and membership 21 requirements set forth in s. 196.012. Those portions of property 22 of college fraternities and sororities certified by the 23 president of the college or university to the appropriate 24 property appraiser as being essential to the educational process 25 are exempt from ad valorem taxation. The use of property by 26 public fairs and expositions chartered by chapter 616 is 27 presumed to be an educational use of such property and is exempt 28 from ad valorem taxation to the extent of such use. Property 29 80 Florida Senate - 2022 SB 1126 25-01074A-22 20221126__ Page 2 of 3 CODING: Words stricken are deletions; words underlined are additions. used exclusively for educational purposes shall be deemed owned 30 by an educational institution if the entity owning 100 percent 31 of the educational institution is owned by the identical persons 32 who own the property, or if the entity owning 100 percent of the 33 educational institution and the entity owning the property are 34 owned by the identical natural persons, or if the educational 35 institution is a lessee that owns the leasehold interest in a 36 bona fide lease for a nominal amount per year having an original 37 term of 98 years or more. Land, buildings, and other 38 improvements to real property used exclusively for educational 39 purposes shall be deemed owned by an educational institution if 40 the entity owning 100 percent of the land is a nonprofit entity 41 and the land is used, under a ground lease or other contractual 42 arrangement, by an educational institution that owns the 43 buildings and other improvements to the real property, is a 44 nonprofit entity under s. 501(c)(3) of the Internal Revenue 45 Code, and provides education limited to students in 46 prekindergarten through grade 8. Land, buildings, and other 47 improvements to real property used exclusively for educational 48 purposes are deemed owned by an educational institution if the 49 educational institution that currently uses the land, buildings, 50 and other improvements for educational purposes is an 51 educational institution described in s. 212.0602, and, under a 52 lease, the educational institution is responsible for any taxes 53 owed and for ongoing maintenance and operational expenses for 54 the land, buildings, and other improvements. For such leasehold 55 properties, the educational institution shall receive the full 56 benefit of the exemption. The owner of the property shall 57 disclose to the educational institution the full amount of the 58 81 Florida Senate - 2022 SB 1126 25-01074A-22 20221126__ Page 3 of 3 CODING: Words stricken are deletions; words underlined are additions. benefit derived from the exemption and the method for ensuring 59 that the educational institution receives the benefit. 60 Notwithstanding ss. 196.195 and 196.196, property owned by a 61 house of public worship and used by an educational institution 62 for educational purposes limited to students in preschool 63 through grade 8 shall be exempt from ad valorem taxes. If legal 64 title to property is held by a governmental agency that leases 65 the property to a lessee, the property shall be deemed to be 66 owned by the governmental agency and used exclusively for 67 educational purposes if the governmental agency continues to use 68 such property exclusively for educational purposes pursuant to a 69 sublease or other contractual agreement with that lessee. If the 70 title to land is held by the trustee of an irrevocable inter 71 vivos trust and if the trust grantor owns 100 percent of the 72 entity that owns an educational institution that is using the 73 land exclusively for educational purposes, the land is deemed to 74 be property owned by the educational institution for purposes of 75 this exemption. Property owned by an educational institution 76 shall be deemed to be used for an educational purpose if the 77 institution has taken affirmative steps to prepare the property 78 for educational use. The term “affirmative steps” means 79 environmental or land use permitting activities, creation of 80 architectural plans or schematic drawings, land clearing or site 81 preparation, construction or renovation activities, or other 82 similar activities that demonstrate commitment of the property 83 to an educational use. 84 Section 2. This act shall take effect July 1, 2022. 85 82 HB 243 2022 CODING: Words stricken are deletions; words underlined are additions. hb0243-00 Page 1 of 4 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to exemption from taxation for 2 educational properties; amending s. 196.198, F.S.; 3 exempting from taxation property used by an 4 educational institution that holds a leasehold 5 interest in certain leases exceeding a specified 6 number of years; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Section 196.198, Florida Statutes, is amended 11 to read: 12 196.198 Educational property exemption.—Educational 13 institutions within this state and their property used by them 14 or by any other exempt entity or educational institution 15 exclusively for educational purposes are exempt from taxation. 16 Sheltered workshops providing rehabilitation and retraining of 17 individuals who have disabilities and exempted by a certificate 18 under s. (d) of the federal Fair Labor Standards Act of 1938, as 19 amended, are declared wholly educational in purpose and are 20 exempt from cer tification, accreditation, and membership 21 requirements set forth in s. 196.012. Those portions of property 22 of college fraternities and sororities certified by the 23 president of the college or university to the appropriate 24 property appraiser as being essenti al to the educational process 25 83 HB 243 2022 CODING: Words stricken are deletions; words underlined are additions. hb0243-00 Page 2 of 4 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S are exempt from ad valorem taxation. The use of property by 26 public fairs and expositions chartered by chapter 616 is 27 presumed to be an educational use of such property and is exempt 28 from ad valorem taxation to the extent of such use. Property 29 used exclusively for educational purposes shall be deemed owned 30 by an educational institution if the entity owning 100 percent 31 of the educational institution is owned by the identical persons 32 who own the property, or if the entity owning 1 00 percent of the 33 educational institution and the entity owning the property are 34 owned by the identical natural persons , or if the educational 35 institution is a lessee that owns the leasehold interest in a 36 bona fide lease having an original term of 98 years or more. 37 Land, buildings, and other improvements to real property used 38 exclusively for educational purposes shall be deemed owned by an 39 educational institution if the entity owning 100 percent of the 40 land is a nonprofit entity and the land is used, under a ground 41 lease or other contractual arrangement, by an educational 42 institution that owns the buildings and other improvements to 43 the real property, is a nonprofit entity under s. 501(c)(3) of 44 the Internal Revenue Code, and provides education limited to 45 students in prekindergarten through grade 8. Land, buildings, 46 and other improvements to real property used exclusively for 47 educational purposes are deemed owned by an educational 48 institution if the educational institution that currently uses 49 the land, buildin gs, and other improvements for educational 50 84 HB 243 2022 CODING: Words stricken are deletions; words underlined are additions. hb0243-00 Page 3 of 4 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S purposes is an educational institution described in s. 212.0602, 51 and, under a lease, the educational institution is responsible 52 for any taxes owed and for ongoing maintenance and operational 53 expenses for the land, buildings, and other improvements. For 54 such leasehold properties, the educational institution shall 55 receive the full benefit of the exemption. The owner of the 56 property shall disclose to the educational institution the full 57 amount of the benefit derived from the exemption and the method 58 for ensuring that the educational institution receives the 59 benefit. Notwithstanding ss. 196.195 and 196.196, property owned 60 by a house of public worship and used by an educational 61 institution for educational purposes limite d to students in 62 preschool through grade 8 shall be exempt from ad valorem taxes. 63 If legal title to property is held by a governmental agency that 64 leases the property to a lessee, the property shall be deemed to 65 be owned by the governmental agency and used exclusively for 66 educational purposes if the governmental agency continues to use 67 such property exclusively for educational purposes pursuant to a 68 sublease or other contractual agreement with that lessee. If the 69 title to land is held by the trustee of an irrevocable inter 70 vivos trust and if the trust grantor owns 100 percent of the 71 entity that owns an educational institution that is using the 72 land exclusively for educational purposes, the land is deemed to 73 be property owned by the educational institution fo r purposes of 74 this exemption. Property owned by an educational institution 75 85 HB 243 2022 CODING: Words stricken are deletions; words underlined are additions. hb0243-00 Page 4 of 4 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S shall be deemed to be used for an educational purpose if the 76 institution has taken affirmative steps to prepare the property 77 for educational use. The term "affirmative steps" means 78 environmental or land use permitting activities, creation of 79 architectural plans or schematic drawings, land clearing or site 80 preparation, construction or renovation activities, or other 81 similar activities that demonstrate commitment of the property 82 to an educational use. 83 Section 2. This act shall take effect July 1, 2022 . 84 86 Florida Senate - 2022 SB 362 By Senator Rodriguez 39-00600-22 2022362__ Page 1 of 1 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to ad valorem tax exemption for 2 nonprofit homes for the aged; amending s. 196.1975, 3 F.S.; revising ownership entities for nonprofit homes 4 qualifying for an exemption from ad valorem taxation 5 to include certain limited partnerships; providing an 6 effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Subsection (1) of section 196.1975, Florida 11 Statutes, is amended to read: 12 196.1975 Exemption for property used by nonprofit homes for 13 the aged.—Nonprofit homes for the aged are exempt to the extent 14 that they meet the following criteria: 15 (1) The applicant must be a corporation not for profit 16 under pursuant to chapter 617 or a Florida limited partnership, 17 the sole general partner of which is a corporation not for 18 profit under pursuant to chapter 617 or an entity wholly owned 19 by a corporation not for profit under chapter 617, and the 20 corporation not for profit must have been exempt as of January 1 21 of the year for which exemption from ad valorem property taxes 22 is requested from federal income taxation by having qualified as 23 an exempt charitable organization under the provisions of s. 24 501(c)(3) of the Internal Revenue Code of 1954 or of the 25 corresponding section of a subsequently enacted federal revenue 26 act. 27 Section 2. This act shall take effect January 1, 2023. 28 87 HB 401 2022 CODING: Words stricken are deletions; words underlined are additions. hb0401-00 Page 1 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to ad valorem tax exemption for 2 affordable housing and nonprofit homes; amending s. 3 193.017, F.S.; defining the term "actual rental 4 income" for certain property used for affordable 5 housing purposes; amending s. 196.1975, F.S.; revising 6 ownership entities for nonprofit homes qualifying for 7 an exemption from ad valorem taxation to include 8 certain limited partnerships; providing an effect ive 9 date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Subsection (2) of section 193.017, Florida 14 Statutes, is amended to read: 15 193.017 Low -income housing tax credit.—Property used for 16 affordable housing which has rece ived a low -income housing tax 17 credit from the Florida Housing Finance Corporation, as 18 authorized by s. 420.5099, shall be assessed under s. 193.011 19 and, consistent with s. 420.5099(5) and (6), pursuant to this 20 section. 21 (2) The actual rental income from rent-restricted units in 22 such a property shall be recognized by the property appraiser. 23 For purposes of this subsection, the term "actual rental income" 24 means the annual net operating income for the property 25 88 HB 401 2022 CODING: Words stricken are deletions; words underlined are additions. hb0401-00 Page 2 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S calculated for the full or partial year of operat ion. 26 Section 2. Subsection (1) of section 196.1975, Florida 27 Statutes, is amended to read: 28 196.1975 Exemption for property used by nonprofit homes 29 for the aged.—Nonprofit homes for the aged are exempt to the 30 extent that they meet the following criteri a: 31 (1) The applicant must be a corporation not for profit 32 under pursuant to chapter 617 or a Florida limited partnership, 33 the sole general partner of which is a corporation not for 34 profit under pursuant to chapter 617 or an entity wholly owned 35 by a corpo ration not for profit under chapter 617 , and the 36 corporation not for profit must have been exempt as of January 1 37 of the year for which exemption from ad valorem property taxes 38 is requested from federal income taxation by having qualified as 39 an exempt char itable organization under the provisions of s. 40 501(c)(3) of the Internal Revenue Code of 1954 or of the 41 corresponding section of a subsequently enacted federal revenue 42 act. 43 Section 3. This act shall take effect January 1, 2023. 44 89 Florida Senate - 2022 SB 1150 By Senator Rodriguez 39-01040-22 20221150__ Page 1 of 4 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to a tax exemption for affordable 2 housing; amending s. 196.196, F.S.; authorizing 3 counties and municipalities to adopt ordinances to 4 grant ad valorem tax exemptions to certain property 5 owners whose properties are used for the governmental 6 or public purpose of providing affordable housing to 7 certain persons or families; providing conditions for 8 such exemptions; defining the term “affordable 9 housing”; providing construction; specifying 10 procedures that apply to persons if property is 11 transferred for other purposes; specifying that an 12 exemption improperly granted by a property appraiser 13 to a person will not be assessed a penalty or 14 interest; providing applicability; providing an 15 effective date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1. Present paragraph (b) of subsection (5) of 20 section 196.196, Florida Statutes, is redesignated as paragraph 21 (c) and amended, and a new paragraph (b) is added to that 22 subsection, to read: 23 196.196 Determining whether property is entitled to 24 charitable, religious, scientific, or literary exemption.— 25 (5) 26 (b) The governing authority of a county or municipality may 27 adopt an ordinance to grant an ad valorem tax exemption under s. 28 3, Art. VII of the State Constitution to any property owner 29 90 Florida Senate - 2022 SB 1150 39-01040-22 20221150__ Page 2 of 4 CODING: Words stricken are deletions; words underlined are additions. whose property is used for the governmental or public purpose of 30 providing affordable housing in a multifamily project comprising 31 at least 50 dwelling units, subject to the following: 32 1. For purposes of this paragraph, the term “affordable 33 housing” means a dwelling unit occupied by or restricted to the 34 occupancy of extremely-low-income persons, very-low-income 35 persons, low-income persons, or moderate-income persons, as 36 defined in s. 420.0004. Physical occupancy in a dwelling unit on 37 January 1 is not required for the grant of an exemption if 38 occupancy of the unit is restricted to persons or families who 39 meet these income limits. 40 2. An exemption of up to 75 percent of the assessed value 41 for each dwelling unit used for affordable housing may be 42 granted if at least 10 percent of the multifamily project’s 43 total units are used for providing affordable housing and the 44 multifamily project has a recorded land use restriction 45 agreement as required by subparagraph 5. 46 3. An exemption of up to 100 percent of the assessed value 47 for each dwelling unit may be granted if 100 percent of the 48 multifamily project’s total units are used for providing 49 affordable housing and the multifamily project has a recorded 50 land use restriction agreement as required by subparagraph 5. 51 4. An exemption of up to 100 percent of the assessed value 52 of a multifamily project’s common areas may be granted if at 53 least 25 percent of the multifamily project’s total units are 54 used for providing affordable housing and the multifamily 55 project has a recorded land use restriction agreement as 56 required by subparagraph 5. 57 5. An exemption may not be granted for property in a 58 91 Florida Senate - 2022 SB 1150 39-01040-22 20221150__ Page 3 of 4 CODING: Words stricken are deletions; words underlined are additions. multifamily project unless the multifamily project has a 59 recorded land use restriction agreement in favor of the Florida 60 Housing Finance Corporation or any other governmental or quasi-61 governmental jurisdiction which requires that any units 62 qualifying for the exemption are used for providing affordable 63 housing. 64 65 For purposes of this paragraph, a governmental or public purpose 66 is served if a person provides a service that the state or any 67 of its political subdivisions, or any municipality, agency, 68 special district, authority, or other public body corporate of 69 the state, could properly perform or serve, and if the 70 governmental or public purpose would otherwise be a valid 71 purpose for the allocation of public funds. 72 (c)1.(b)1. If property owned by an organization or a person 73 granted an exemption under this subsection is transferred for a 74 purpose other than directly providing affordable homeownership 75 or rental housing to persons or families who meet the extremely-76 low-income, very-low-income, low-income, or moderate-income 77 limits, as defined specified in s. 420.0004, or is not in actual 78 use to provide such affordable housing within 5 years after the 79 date the organization or person is granted the exemption, the 80 property appraiser making such determination shall serve upon 81 the organization or person that illegally or improperly received 82 the exemption a notice of intent to record in the public records 83 of the county a notice of tax lien against any property owned by 84 that organization or person in the county, and such property 85 shall be identified in the notice of tax lien. The organization 86 or person owning such property is subject to the taxes otherwise 87 92 Florida Senate - 2022 SB 1150 39-01040-22 20221150__ Page 4 of 4 CODING: Words stricken are deletions; words underlined are additions. due and owing as a result of the failure to use the property to 88 provide affordable housing plus 15 percent interest per annum 89 and a penalty of 50 percent of the taxes owed. 90 2. Such lien, when filed, attaches to any property 91 identified in the notice of tax lien owned by the organization 92 or person that illegally or improperly received the exemption. 93 If such organization or person no longer owns property in the 94 county but owns property in any other county in the state, the 95 property appraiser shall record in each such other county a 96 notice of tax lien identifying the property owned by such 97 organization or person in such county which shall become a lien 98 against the identified property. Before any such lien may be 99 filed, the organization or person so notified must be given 30 100 days to pay the taxes, penalties, and interest. 101 3. If an exemption is improperly granted as a result of a 102 clerical mistake or an omission by the property appraiser, the 103 organization or person improperly receiving the exemption shall 104 not be assessed a penalty or interest. 105 4. The 5-year limitation specified in this subsection may 106 be extended if the holder of the exemption continues to take 107 affirmative steps to develop the property for the purposes 108 specified in this subsection. 109 Section 2. The amendments made by this act to s. 196.196, 110 Florida Statutes, first apply to taxable years beginning on or 111 after January 1, 2023. 112 Section 3. This act shall take effect July 1, 2022. 113 93 HB 495 2022 CODING: Words stricken are deletions; words underlined are additions. hb0495-00 Page 1 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to tax exemption for affordable 2 housing; amending s. 196.196, F.S.; authorizing 3 counties and municipalities to adopt ordinances to 4 grant ad valorem tax exemptions to certain property 5 owners whose properties are used for the governmental 6 or public purpose of providing affordable housing to 7 certain persons or families; providing conditions for 8 such exemptions; specifying procedures that apply to 9 persons if property is transferred for other purposes; 10 specifying that an exemption improperly granted by a 11 property appraiser to a person will not be assessed a 12 penalty or interest; providing applicability; 13 providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Paragraph (b) of subsection (5) of section 18 196.196, Florida Statutes, is redesignated as paragraph (c) and 19 amended, and a new paragraph (b) is added to that subsection, to 20 read: 21 196.196 Determining whether property is entitled to 22 charitable, religious, scientific, or literary exemption.— 23 (5) 24 (b) The governing authority of a county or municipality 25 94 HB 495 2022 CODING: Words stricken are deletions; words underlined are additions. hb0495-00 Page 2 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S may adopt an ordinance to grant an ad valorem tax exemption 26 under s. 3, Art. VII of the State Con stitution to any property 27 owner whose property is used for the governmental or public 28 purpose of providing affordable housing in a multifamily project 29 comprising at least 50 dwelling units, subject to the following: 30 1. For purposes of this paragraph, the term "affordable 31 housing" means a dwelling unit occupied by, or restricted to, 32 the occupancy of extremely-low-income persons, very -low-income 33 persons, low -income persons, or moderate -income persons, as 34 defined in s. 420.0004. Physical occupancy in a dwell ing unit on 35 January 1 is not required for the grant of an exemption if 36 occupancy of the unit is restricted to persons or families who 37 meet these income limits. 38 2. An exemption of up to 75 percent of the assessed value 39 for each dwelling unit used for affordable housing may be 40 granted if at least 10 percent of the multifamily project's 41 total units are used for providing affordable housing and the 42 multifamily project has a recorded land use restriction 43 agreement as required by subparagraph 5. 44 3. An exempti on of up to 100 percent of the assessed value 45 for each dwelling unit may be granted if 100 percent of the 46 multifamily project's total units are used for providing 47 affordable housing and the multifamily project has a recorded 48 land use restriction agreement as required by subparagraph 5. 49 95 HB 495 2022 CODING: Words stricken are deletions; words underlined are additions. hb0495-00 Page 3 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 4. An exemption of up to 100 percent of the assessed value 50 of a multifamily project's common areas may be granted if at 51 least 25 percent of the multifamily project's total units are 52 used for providing affordable housing and the multifamily 53 project has a recorded land use restriction agreement as 54 required by subparagraph 5. 55 5. An exemption may not be granted for property in a 56 multifamily project unless the multifamily project has a 57 recorded land use restriction agreement in favor of the Florida 58 Housing Finance Corporation or any other governmental or quasi -59 governmental jurisdiction which requires that any units 60 qualifying for the exemption are used for providing affordable 61 housing. 62 63 For purposes of this paragraph, a governme ntal or public purpose 64 is served if a person provides a service that the state or any 65 of its political subdivisions, or any municipality, agency, 66 special district, authority, or other public body corporate of 67 the state, could properly perform or serve, and if the 68 governmental or public purpose would otherwise be a valid 69 purpose for the allocation of public funds. 70 (c)1.(b)1. If property owned by an organization or a 71 person granted an exemption under this subsection is transferred 72 for a purpose other than directly providing affordable 73 homeownership or rental housing to persons or families who meet 74 96 HB 495 2022 CODING: Words stricken are deletions; words underlined are additions. hb0495-00 Page 4 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S the extremely-low-income, very -low-income, low-income, or 75 moderate-income limits, as defined specified in s. 420.0004, or 76 is not in actual use to provide such affo rdable housing within 5 77 years after the date the organization or person is granted the 78 exemption, the property appraiser making such determination 79 shall serve upon the organization or person that illegally or 80 improperly received the exemption a notice of i ntent to record 81 in the public records of the county a notice of tax lien against 82 any property owned by that organization or person in the county, 83 and such property shall be identified in the notice of tax lien. 84 The organization or person owning such proper ty is subject to 85 the taxes otherwise due and owing as a result of the failure to 86 use the property to provide affordable housing plus 15 percent 87 interest per annum and a penalty of 50 percent of the taxes 88 owed. 89 2. Such lien, when filed, attaches to any property 90 identified in the notice of tax lien owned by the organization 91 or person that illegally or improperly received the exemption. 92 If such organization or person no longer owns property in the 93 county but owns property in any other county in the state, the 94 property appraiser shall record in each such other county a 95 notice of tax lien identifying the property owned by such 96 organization or person in such county which shall become a lien 97 against the identified prop erty. Before any such lien may be 98 filed, the organization or person so notified must be given 30 99 97 HB 495 2022 CODING: Words stricken are deletions; words underlined are additions. hb0495-00 Page 5 of 5 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S days to pay the taxes, penalties, and interest. 100 3. If an exemption is improperly granted as a result of a 101 clerical mistake or an omission by the property app raiser, the 102 organization or person improperly receiving the exemption shall 103 not be assessed a penalty or interest. 104 4. The 5 -year limitation specified in this subsection may 105 be extended if the holder of the exemption continues to take 106 affirmative steps to develop the property for the purposes 107 specified in this subsection. 108 Section 2. The amendments made by this act to s. 196.196, 109 Florida Statutes, first apply to taxable years beginning on or 110 after January 1, 2023. 111 Section 3. This act shall take effect July 1, 2022 . 112 98 HB 751 2022 CODING: Words stricken are deletions; words underlined are additions. hb0751-00 Page 1 of 3 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to ad valorem taxation of construction 2 equipment ; amending s. 192.001, F.S.; revising the 3 definition of the term "inventory" to include 4 construction equipment owned by heavy equipment rental 5 dealers for certain ad valorem tax purposes; providing 6 an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (c) of subsection (11) of section 11 192.001, Florida Statutes, is amended to read: 12 192.001 Definitions.—All definitions set out in chapters 1 13 and 200 that are applicable to this chapter are included herein. 14 In addition, the following definitions shall apply in the 15 imposition of ad valorem taxes: 16 (11) "Personal property," for the purposes of ad valorem 17 taxation, shall be divided into four categories as follows: 18 (c)1. "Inventory" means only those chattels consisting of 19 items commonly referred to as goods, wares, and merchandise (as 20 well as in ventory) which are held for sale or lease to customers 21 in the ordinary course of business. Supplies and raw materials 22 shall be considered to be inventory only to the extent that they 23 are acquired for sale or lease to customers in the ordinary 24 course of business or will physically become a part of 25 99 HB 751 2022 CODING: Words stricken are deletions; words underlined are additions. hb0751-00 Page 2 of 3 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S merchandise intended for sale or lease to customers in the 26 ordinary course of business. Partially finished products which 27 when completed will be held for sale or lease to customers in 28 the ordinary course of busines s shall be deemed items of 29 inventory. All livestock shall be considered inventory. Items of 30 inventory held for lease to customers in the ordinary course of 31 business, rather than for sale, shall be deemed inventory only 32 prior to the initial lease of such it ems. For the purposes of 33 this section, fuels used in the production of electricity shall 34 be considered inventory. 35 2. "Inventory" also means construction and agricultural 36 equipment weighing 1,000 pounds or more that is returned to a 37 dealership under a ren t-to-purchase option and held for sale to 38 customers in the ordinary course of business. This subparagraph 39 may not be considered in determining whether property that is 40 not construction and agricultural equipment weighing 1,000 41 pounds or more that is returned under a rent-to -purchase option 42 is inventory under subparagraph 1. 43 3. Notwithstanding any provision in this section to the 44 contrary, the term "inventory," for all levies other than school 45 district levies, also means construction equipment owned by a 46 heavy equipment rental dealer that is for sale or short -term 47 rental in the normal course of business on the annual assessment 48 date. For the purposes of this chapter and chapter 196, the term 49 "heavy equipment rental dealer" means a person or entity 50 100 HB 751 2022 CODING: Words stricken are deletions; words underlined are additions. hb0751-00 Page 3 of 3 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S principal ly engaged in the business of short-term rentals and 51 sales of equipment described under 532412 of the North American 52 Industry Classification System including attachments for the 53 equipment or other ancillary equipment. As used in this 54 subparagraph, the term "short-term rental" means the rental of a 55 heavy equipment dealer's rental property for fewer than 365 days 56 under an open-ended contract or under a contract with unlimited 57 terms. The prior short -term rental of any construction equipment 58 does not disqualify such property from qualifying as inventory 59 under this paragraph following the term of that prior short -term 60 rental. The term "inventory" does not include heavy equipment 61 rented with an operator. 62 Section 2. This act shall take effect July 1, 2022 . 63 101 Florida Senate - 2022 SB 1152 By Senator Rodriguez 39-01251-22 20221152__ Page 1 of 1 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to tax discount percentage rates; 2 amending s. 197.162, F.S.; revising the tax discount 3 percentage rates for all taxes assessed on the county 4 tax rolls; providing an effective date. 5 6 Be It Enacted by the Legislature of the State of Florida: 7 8 Section 1. Subsections (1) and (3) of section 197.162, 9 Florida Statutes, are amended to read: 10 197.162 Tax discount payment periods.— 11 (1) For all taxes assessed on the county tax rolls and 12 collected by the county tax collector, discounts for payments 13 made before delinquency shall be at the rate of 6 4 percent in 14 the month of November or at any time within 30 days after the 15 sending of the original tax notice; 5 3 percent in the following 16 month of December; 4 2 percent in the following month of 17 January; 3 1 percent in the following month of February; 1 and 18 zero percent within the first 10 days in the following month of 19 March; and zero percent after the first 10 days in the following 20 month of March or within 30 days before the date of delinquency 21 if the date of delinquency is after April 1. 22 (3) A discount rate of 6 4 percent applies for 30 days 23 after the sending of a tax notice resulting from the action of a 24 value adjustment board when a corrected tax notice is issued 25 before the taxes become delinquent pursuant to s. 197.333. 26 Thereafter, the regular discount periods apply. 27 Section 2. This act shall take effect July 1, 2022. 28 102 HB 839 2022 CODING: Words stricken are deletions; words underlined are additions. hb0839-00 Page 1 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to tax discount percentage rates; 2 amending s. 197.162, F.S.; revising the tax discount 3 percentage rates for all taxes assessed on the county 4 tax rolls; providing an effective date. 5 6 Be It Enacted by the Legislature of the State of Florida: 7 8 Section 1. Subsections (1) and (3) of section 197.162, 9 Florida Statutes, are amended to read: 10 197.162 Tax discount payment periods.— 11 (1) For all taxes assessed on the county tax rolls and 12 collected by the county tax collector, discounts for payments 13 made before delinquency shall be at the rate of 6 4 percent in 14 the month of November or at any time within 30 days after the 15 sending of the original tax notice; 5 3 percent in the following 16 month of December; 4 2 percent in the following month of 17 January; 3 1 percent in the following month of February; 1 and 18 zero percent within the first 10 days in the following month of 19 March; and zero percent after the first 10 days in the following 20 in the month of March or within 30 days before the date of 21 delinquency if the date of delinquency is after April 1. 22 (3) A discount rate of 6 4 percent applies for 30 days 23 after the sending of a tax notice resulting from the a ction of a 24 value adjustment board when a corrected tax notice is issued 25 103 HB 839 2022 CODING: Words stricken are deletions; words underlined are additions. hb0839-00 Page 2 of 2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S before the taxes become delinquent pursuant to s. 197.333. 26 Thereafter, the regular discount periods apply. 27 Section 2. This act shall take effect July 1, 2022 . 28 104 Florida Senate - 2022 SJR 1266 By Senator Brandes 24-01358-22 20221266__ Page 1 of 6 CODING: Words stricken are deletions; words underlined are additions. Senate Joint Resolution 1 A joint resolution proposing an amendment to Section 6 2 of Article VII and the creation of a new section in 3 Article XII of the State Constitution to provide for 4 the periodic increase of the twenty-five thousand 5 dollar exemption on a homestead property’s assessed 6 value that is greater than fifty thousand dollars. 7 8 Be It Resolved by the Legislature of the State of Florida: 9 10 That the following amendment to Section 6 of Article VII of 11 the State Constitution is agreed to and shall be submitted to 12 the electors of this state for approval or rejection at the next 13 general election or at an earlier special election specifically 14 authorized by law for that purpose: 15 ARTICLE VII 16 FINANCE AND TAX 17 SECTION 6. Homestead exemptions.— 18 (a) Every person who has the legal or equitable title to 19 real estate and maintains thereon the permanent residence of the 20 owner, or another legally or naturally dependent upon the owner, 21 shall be exempt from taxation thereon, except assessments for 22 special benefits, up to the assessed valuation of twenty-five 23 thousand dollars and, for all levies other than school district 24 levies, up to twenty-five thousand dollars on the assessed 25 valuation greater than fifty thousand dollars and up to seventy-26 five thousand dollars, upon establishment of right thereto in 27 the manner prescribed by law. The real estate may be held by 28 legal or equitable title, by the entireties, jointly, in common, 29 105 Florida Senate - 2022 SJR 1266 24-01358-22 20221266__ Page 2 of 6 CODING: Words stricken are deletions; words underlined are additions. as a condominium, or indirectly by stock ownership or membership 30 representing the owner’s or member’s proprietary interest in a 31 corporation owning a fee or a leasehold initially in excess of 32 ninety-eight years. The exemption shall not apply with respect 33 to any assessment roll until such roll is first determined to be 34 in compliance with the provisions of section 4 by a state agency 35 designated by general law. This exemption is repealed on the 36 effective date of any amendment to this Article which provides 37 for the assessment of homestead property at less than just 38 value. 39 40 The legislature may, by general law, provide for the periodic 41 increase in the twenty-five thousand dollar exemption that 42 applies to the assessed valuation greater than fifty thousand 43 dollars. 44 (b) Not more than one exemption shall be allowed any 45 individual or family unit or with respect to any residential 46 unit. No exemption shall exceed the value of the real estate 47 assessable to the owner or, in case of ownership through stock 48 or membership in a corporation, the value of the proportion 49 which the interest in the corporation bears to the assessed 50 value of the property. 51 (c) By general law and subject to conditions specified 52 therein, the Legislature may provide to renters, who are 53 permanent residents, ad valorem tax relief on all ad valorem tax 54 levies. Such ad valorem tax relief shall be in the form and 55 amount established by general law. 56 (d) The legislature may, by general law, allow counties or 57 municipalities, for the purpose of their respective tax levies 58 106 Florida Senate - 2022 SJR 1266 24-01358-22 20221266__ Page 3 of 6 CODING: Words stricken are deletions; words underlined are additions. and subject to the provisions of general law, to grant either or 59 both of the following additional homestead tax exemptions: 60 (1) An exemption not exceeding fifty thousand dollars to a 61 person who has the legal or equitable title to real estate and 62 maintains thereon the permanent residence of the owner, who has 63 attained age sixty-five, and whose household income, as defined 64 by general law, does not exceed twenty thousand dollars; or 65 (2) An exemption equal to the assessed value of the 66 property to a person who has the legal or equitable title to 67 real estate with a just value less than two hundred and fifty 68 thousand dollars, as determined in the first tax year that the 69 owner applies and is eligible for the exemption, and who has 70 maintained thereon the permanent residence of the owner for not 71 less than twenty-five years, who has attained age sixty-five, 72 and whose household income does not exceed the income limitation 73 prescribed in paragraph (1). 74 75 The general law must allow counties and municipalities to grant 76 these additional exemptions, within the limits prescribed in 77 this subsection, by ordinance adopted in the manner prescribed 78 by general law, and must provide for the periodic adjustment of 79 the income limitation prescribed in this subsection for changes 80 in the cost of living. 81 (e) 82 (1) Each veteran who is age 65 or older who is partially or 83 totally permanently disabled shall receive a discount from the 84 amount of the ad valorem tax otherwise owed on homestead 85 property the veteran owns and resides in if the disability was 86 combat related and the veteran was honorably discharged upon 87 107 Florida Senate - 2022 SJR 1266 24-01358-22 20221266__ Page 4 of 6 CODING: Words stricken are deletions; words underlined are additions. separation from military service. The discount shall be in a 88 percentage equal to the percentage of the veteran’s permanent, 89 service-connected disability as determined by the United States 90 Department of Veterans Affairs. To qualify for the discount 91 granted by this paragraph, an applicant must submit to the 92 county property appraiser, by March 1, an official letter from 93 the United States Department of Veterans Affairs stating the 94 percentage of the veteran’s service-connected disability and 95 such evidence that reasonably identifies the disability as 96 combat related and a copy of the veteran’s honorable discharge. 97 If the property appraiser denies the request for a discount, the 98 appraiser must notify the applicant in writing of the reasons 99 for the denial, and the veteran may reapply. The Legislature 100 may, by general law, waive the annual application requirement in 101 subsequent years. 102 (2) If a veteran who receives the discount described in 103 paragraph (1) predeceases his or her spouse, and if, upon the 104 death of the veteran, the surviving spouse holds the legal or 105 beneficial title to the homestead property and permanently 106 resides thereon, the discount carries over to the surviving 107 spouse until he or she remarries or sells or otherwise disposes 108 of the homestead property. If the surviving spouse sells or 109 otherwise disposes of the property, a discount not to exceed the 110 dollar amount granted from the most recent ad valorem tax roll 111 may be transferred to the surviving spouse’s new homestead 112 property, if used as his or her permanent residence and he or 113 she has not remarried. 114 (3) This subsection is self-executing and does not require 115 implementing legislation. 116 108 Florida Senate - 2022 SJR 1266 24-01358-22 20221266__ Page 5 of 6 CODING: Words stricken are deletions; words underlined are additions. (f) By general law and subject to conditions and 117 limitations specified therein, the Legislature may provide ad 118 valorem tax relief equal to the total amount or a portion of the 119 ad valorem tax otherwise owed on homestead property to: 120 (1) The surviving spouse of a veteran who died from 121 service-connected causes while on active duty as a member of the 122 United States Armed Forces. 123 (2) The surviving spouse of a first responder who died in 124 the line of duty. 125 (3) A first responder who is totally and permanently 126 disabled as a result of an injury or injuries sustained in the 127 line of duty. Causal connection between a disability and service 128 in the line of duty shall not be presumed but must be determined 129 as provided by general law. For purposes of this paragraph, the 130 term “disability” does not include a chronic condition or 131 chronic disease, unless the injury sustained in the line of duty 132 was the sole cause of the chronic condition or chronic disease. 133 134 As used in this subsection and as further defined by general 135 law, the term “first responder” means a law enforcement officer, 136 a correctional officer, a firefighter, an emergency medical 137 technician, or a paramedic, and the term “in the line of duty” 138 means arising out of and in the actual performance of duty 139 required by employment as a first responder. 140 ARTICLE XII 141 SCHEDULE 142 Ad valorem tax exemption.—This section, and the amendments 143 to Section 6 of Article VII providing for the periodic increase 144 in the twenty-five thousand dollar exemption on a homestead 145 109 Florida Senate - 2022 SJR 1266 24-01358-22 20221266__ Page 6 of 6 CODING: Words stricken are deletions; words underlined are additions. property’s assessed value that is greater than fifty thousand 146 dollars, shall take effect January 1, 2023. 147 BE IT FURTHER RESOLVED that the following statement be 148 placed on the ballot: 149 CONSTITUTIONAL AMENDMENT 150 ARTICLE VII, SECTION 6 151 ARTICLE XII 152 AD VALOREM TAX EXEMPTION ON HOMESTEAD PROPERTY.—Proposing 153 an amendment to the State Constitution to authorize the 154 legislature to periodically increase, by general law, the 155 twenty-five thousand dollar exemption on a homestead property’s 156 assessed value that is greater than fifty thousand dollars. 157 110 Florida Senate - 2022 SB 1264 By Senator Brandes 24-01361-22 20221264__ Page 1 of 3 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to ad valorem taxation; amending s. 2 196.031, F.S.; providing for the periodic increase in 3 the ad valorem taxation exemption on a homestead 4 property’s assessed value that exceeds a specified 5 amount; providing a contingent effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Subsection (1) of section 196.031, Florida 10 Statutes, is amended to read: 11 196.031 Exemption of homesteads.— 12 (1)(a) A person who, on January 1, has the legal title or 13 beneficial title in equity to real property in this state and 14 who in good faith makes the property his or her permanent 15 residence or the permanent residence of another or others 16 legally or naturally dependent upon him or her, is entitled to 17 an exemption from all taxation, except for assessments for 18 special benefits, up to the assessed valuation of $25,000 on the 19 residence and contiguous real property, as defined in s. 6, Art. 20 VII of the State Constitution. Such title may be held by the 21 entireties, jointly, or in common with others, and the exemption 22 may be apportioned among such of the owners as reside thereon, 23 as their respective interests appear. If only one of the owners 24 of an estate held by the entireties or held jointly with the 25 right of survivorship resides on the property, that owner is 26 allowed an exemption of up to the assessed valuation of $25,000 27 on the residence and contiguous real property. However, an 28 exemption of more than $25,000 is not allowed to any one person 29 111 Florida Senate - 2022 SB 1264 24-01361-22 20221264__ Page 2 of 3 CODING: Words stricken are deletions; words underlined are additions. or on any one dwelling house, except that an exemption up to the 30 assessed valuation of $25,000 may be allowed on each apartment 31 or mobile home occupied by a tenant-stockholder or member of a 32 cooperative corporation and on each condominium parcel occupied 33 by its owner. Except for owners of an estate held by the 34 entireties or held jointly with the right of survivorship, the 35 amount of the exemption may not exceed the proportionate 36 assessed valuation of all owners who reside on the property. 37 Before such exemption may be granted, the deed or instrument 38 shall be recorded in the official records of the county in which 39 the property is located. The property appraiser may request the 40 applicant to provide additional ownership documents to establish 41 title. 42 (b) Every person who qualifies to receive the exemption 43 provided in paragraph (a) is entitled to an additional exemption 44 of up to $25,000 or the amount as determined under paragraph (c) 45 on the assessed valuation greater than $50,000 for all levies 46 other than school district levies. 47 (c) On January 1, 2023, the additional exemption in 48 paragraph (b) shall be equal to the greater of the prior year’s 49 additional exemption or the prior year’s additional exemption 50 multiplied by the percentage change in the All-Transactions 51 House Price Index for Florida, Not Seasonally Adjusted published 52 by the Federal Housing Finance Agency for the most recent 4-53 quarter period ending September 30 compared to the 4-quarter 54 period ending September 30 of the year immediately preceding the 55 most recent period. The additional exemption must be 56 recalculated beginning January 1, 2025, and each January 1 every 57 5 years thereafter, using the same method. 58 112 Florida Senate - 2022 SB 1264 24-01361-22 20221264__ Page 3 of 3 CODING: Words stricken are deletions; words underlined are additions. Section 2. This act shall take effect on the effective date 59 of the amendment to the State Constitution proposed by SJR ___ 60 or a similar joint resolution having substantially the same 61 specific intent and purpose, if such amendment to the State 62 Constitution is approved at the general election held in 63 November 2022 or at an earlier special election specifically 64 authorized by law for that purpose. 65 113 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 1 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S House Joint Resolution 1 A joint resolution proposing an amendment to Section 6 2 of Article VII of the State Constitution to authorize 3 the Legislature to periodically increase the twenty-4 five thousand dollar exemption on a homestead 5 property's assessed value that is greater than fifty 6 thousand dollars. 7 8 Be It Resolved by the Legislature of the State of Florida: 9 10 That the following amendment to Section 6 of Article VII of 11 the State Constitution is agreed to and shall be submitted to 12 the electors of this state for approval or rejection at the next 13 general election or at an earlier special election specifically 14 authorized by law for that purpose: 15 ARTICLE VII 16 FINANCE AND TAXATION 17 SECTION 6. Homestead exemptions.— 18 (a) Every person who has the legal or equitable title to 19 real estate and maintains thereon the permanent residence of the 20 owner, or another legally or naturally dependent upon the owner, 21 shall be exempt from taxation thereon, except assessments for 22 special benefits, up to the assessed valuation of twenty -five 23 thousand dollars and, for all levies other than school district 24 levies, on the assessed valuation greater than twenty -five fifty 25 114 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 2 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S thousand dollars and up to seventy-five thousand dollars , upon 26 establishment of right thereto in the manner prescribed by law. 27 The real estate may be held by legal or equitable title, by the 28 entireties, jointly, in common, as a condominium, or indirectly 29 by stock ownership or membership re presenting the owner's or 30 member's proprietary interest in a corporation owning a fee or a 31 leasehold initially in excess of ninety-eight years. The 32 exemption shall not apply with respect to any assessment roll 33 until such roll is first determined to be in c ompliance with the 34 provisions of section 4 by a state agency designated by general 35 law. This exemption is repealed on the effective date of any 36 amendment to this Article which provides for the assessment of 37 homestead property at less than just value. The legislature may, 38 by general law, provide for the periodic increase in the twenty -39 five thousand dollar exemption that applies to the assessed 40 valuation greater than fifty thousand dollars. 41 (b) Not more than one exemption shall be allowed any 42 individual or family unit or with respect to any residential 43 unit. No exemption shall exceed the value of the real estate 44 assessable to the owner or, in case of ownership through stock 45 or membership in a corporation, the value of the proportion 46 which the interest in the corporation bears to the assessed 47 value of the property. 48 (c) By general law and subject to conditions specified 49 therein, the Legislature may provide to renters, who are 50 115 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 3 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S permanent residents, ad valorem tax relief on all ad valorem tax 51 levies. Such ad valorem tax relief shall be in the form and 52 amount established by general law. 53 (d) The legislature may, by general law, allow counties or 54 municipalities, for the purpose of their respective tax levies 55 and subject to the provisions of general law, to grant e ither or 56 both of the following additional homestead tax exemptions: 57 (1) An exemption not exceeding fifty thousand dollars to a 58 person who has the legal or equitable title to real estate and 59 maintains thereon the permanent residence of the owner, who has 60 attained age sixty -five, and whose household income, as defined 61 by general law, does not exceed twenty thousand dollars; or 62 (2) An exemption equal to the assessed value of the 63 property to a person who has the legal or equitable title to 64 real estate with a just value less than two hundred and fifty 65 thousand dollars, as determined in the first tax year that the 66 owner applies and is eligible for the exemption, and who has 67 maintained thereon the permanent residence of the owner for not 68 less than twenty-five years, who has attained age sixty -five, 69 and whose household income does not exceed the income limitation 70 prescribed in paragraph (1). 71 72 The general law must allow counties and municipalities to grant 73 these additional exemptions, within the limits prescribed in 74 this subsection, by ordinance adopted in the manner prescribed 75 116 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 4 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S by general law, and must provide for the periodic adjustment of 76 the income limitation prescribed in this subsection for changes 77 in the cost of living. 78 (e)(1) Each veteran who is age 65 or older who is 79 partially or totally permanently disabled shall receive a 80 discount from the amount of the ad valorem tax otherwise owed on 81 homestead property the veteran owns and resides in if the 82 disability was combat related and the veteran was honorably 83 discharged upon separation from military service. The discount 84 shall be in a percentage equal to the percentage of the 85 veteran's permanent, service -connected disability as determined 86 by the United States Department of Veterans Affairs. To qualify 87 for the discount granted by this paragraph, an applicant must 88 submit to the county property appraiser, by March 1, an official 89 letter from the United States Department of Veterans Affairs 90 stating the percentage of the veteran's service -connected 91 disability and such evidence that reasonably identifies the 92 disability as combat related and a copy of the veteran's 93 honorable discharge. If the property appraiser denies the 94 request for a discount, the appraiser must notify the applicant 95 in writing of the reasons for the deni al, and the veteran may 96 reapply. The Legislature may, by general law, waive the annual 97 application requirement in subsequent years. 98 (2) If a veteran who receives the discount described in 99 paragraph (1) predeceases his or her spouse, and if, upon the 100 117 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 5 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S deat h of the veteran, the surviving spouse holds the legal or 101 beneficial title to the homestead property and permanently 102 resides thereon, the discount carries over to the surviving 103 spouse until he or she remarries or sells or otherwise disposes 104 of the homestea d property. If the surviving spouse sells or 105 otherwise disposes of the property, a discount not to exceed the 106 dollar amount granted from the most recent ad valorem tax roll 107 may be transferred to the surviving spouse's new homestead 108 property, if used as his or her permanent residence and he or 109 she has not remarried. 110 (3) This subsection is self -executing and does not require 111 implementing legislation. 112 (f) By general law and subject to conditions and 113 limitations specified therein, the Legislature may provid e ad 114 valorem tax relief equal to the total amount or a portion of the 115 ad valorem tax otherwise owed on homestead property to: 116 (1) The surviving spouse of a veteran who died from 117 service -connected causes while on active duty as a member of the 118 United States Armed Forces. 119 (2) The surviving spouse of a first responder who died in 120 the line of duty. 121 (3) A first responder who is totally and permanently 122 disabled as a result of an injury or injuries sustained in the 123 line of duty. Causal connection between a d isability and service 124 in the line of duty shall not be presumed but must be determined 125 118 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 6 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S as provided by general law. For purposes of this paragraph, the 126 term "disability" does not include a chronic condition or 127 chronic disease, unless the injury sustained in the line of duty 128 was the sole cause of the chronic condition or chronic disease. 129 130 As used in this subsection and as further defined by general 131 law, the term "first responder" means a law enforcement officer, 132 a correctional officer, a firefighter, an emerg ency medical 133 technician, or a paramedic, and the term "in the line of duty" 134 means arising out of and in the actual performance of duty 135 required by employment as a first responder. 136 Article XII 137 SCHEDULE 138 Ad valorem tax exemption.—This section and the amendments 139 to Section 6 of Article VII providing for the periodic increase 140 in the twenty-five thousand dollar exemption on a homestead 141 property's assessed value that is greater than fifty thousand 142 dollars shall take effect January 1, 2023. 143 BE IT FURTHER RESOLV ED that the following statement be 144 placed on the ballot: 145 CONSTITUTIONAL AMEND MENT 146 ARTICLE VII, SECTION 6 147 AD VALOREM TAX EXEMP TION.—Proposing an amendment to the 148 State Constitution to authorize the Legislature to periodically 149 increase the twenty-five thous and dollar exemption on a 150 119 HJR 923 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0923-00 Page 7 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S homestead property's assessed value that is greater than fifty 151 thousand dollars. 152 120 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 1 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to homestead exemptions for low -income 2 seniors; creating s. 193.626, F.S.; providing a 3 homestead assessment limitation for low-income, long-4 term resident seniors; requiring an annual adjustment 5 of the limitation; specifying other exemptions that 6 apply for certain low-income seniors; requiring a 7 property appraiser who makes a certain determination 8 to serve upon certain persons a notice of inten t to 9 record a tax lien against the property; providing that 10 such property is subject to certain taxes, penalties, 11 and interest; providing an exception from such 12 penalties and interest; providing that certain persons 13 must be given a specified timeframe to p ay taxes, 14 penalties, and interest before such lien is filed; 15 providing requirements for such liens; amending s. 16 196.075, F.S.; revising the amount of the exemption 17 that may be granted by counties or municipalities to 18 low-income, long-term resident seniors receiving a 19 specified homestead exemption; revising eligibility 20 criteria; providing applicability; providing for a 21 homestead exemption equal to the assessed value of the 22 property for certain property owned by low -income, 23 long -term resident seniors; requiri ng an annual 24 adjustment of the just value limitation authorizing 25 121 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 2 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S counties and municipalities to grant new exemptions to 26 certain taxpayers under specified circumstances; 27 conforming a provision to changes made by the act; 28 authorizing the Department of Revenue to enact 29 emergency rules; providing applicability; providing a 30 contingent effective date. 31 32 Be It Enacted by the Legislature of the State of Florida: 33 34 Section 1. Section 193.626, Florida Statutes, is created 35 to read: 36 193.626 Homestead assessment limitation for certain 37 persons age 65 years or older.— 38 (1) The assessed value of real estate used as a homestead 39 by a person who has attained age 65 and whose household income, 40 as defined in s. 196.075(1), does not exceed the household 41 income limitation as determined in s. 196.075, may not exceed 42 the assessed value as of the January 1 immediately preceding the 43 date on which the property owner applies and is eligible for the 44 homestead assessment limitation under this section. 45 (2) Those persons entitled to the homestead exemption in 46 s. 196.031 may apply for and receive the homestead assessment 47 limitation under this section if they otherwise meet the 48 criteria of this section. 49 (3) If title is held jointly with right of survivorship, 50 122 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 3 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S the person residing on the property who has attained age 65 51 years and whose household income meets the requirements of this 52 section may receive the entire amount of the homestead 53 assessment limitation under this section. 54 (4) The homestead assessment limitation carries over to a 55 surviving spouse who uses the property as a homestead, who has 56 attained age 65, and whose household income meets the 57 requirements of this section. 58 (5) If a property appraiser determines that, for any year 59 within the immediately previous 10 years, a pe rson who was not 60 entitled to the homestead assessment limitation under this 61 section was granted such limitation, the property appraiser 62 shall serve upon the person a notice of intent to record in the 63 public records of the county a notice of tax lien agains t any 64 property owned by that person in the county, which property must 65 be identified in the notice of tax lien. Any property that is 66 owned by the person and that is situated in this state is 67 subject to the taxes limited by the improper homestead 68 assessment limitation, plus a penalty of 50 percent of the 69 unpaid taxes for each year and interest at a rate of 15 percent 70 per annum. However, if such assessment limitation is improperly 71 granted as a result of a clerical error or omission by the 72 property appraiser, the person who improperly received the 73 limitation may not be assessed the penalty and interest. Before 74 any such lien is filed, the person must be given 30 days within 75 123 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 4 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S which to pay the taxes, penalties, and interest. Such a lien is 76 subject to the procedures and provisions set forth in s. 77 196.161(3). 78 Section 2. Subsections (4) through (9) of section 196.075, 79 Florida Statutes, are renumbered as subsections (6) through 80 (11), respectively, subsection (2) is amended, and new 81 subsections (4) and (5) are added to that section, to read: 82 196.075 Additional homestead exemption for persons 65 and 83 older.— 84 (2) In accordance with s. 6(d), Art. VII of the State 85 Constitution, the board of county commissioners of any county or 86 the governing authority of any municipali ty may adopt an 87 ordinance to allow either or both of the following additional 88 homestead exemptions to a person who has the legal or equitable 89 title to real estate and maintains thereon the permanent 90 residence of the owner, who has attained age 65, and whos e 91 household income does not exceed $20,000, as calculated in 92 subsection (3): 93 (a) Up to $50,000 of the assessed value of the property; 94 or for a person who has the legal or equitable title to real 95 estate and maintains thereon the permanent residence of the 96 owner, who has attained age 65, and whose household income does 97 not exceed $20,000. 98 (b) The amount of the assessed value of the property for a 99 person who has the legal or equitable title to real estate with 100 124 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 5 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S a just value less than $250,000, as determined in the first tax 101 year that the owner applies and is eligible for the exemption, 102 and who has maintained thereon the permanent residence of the 103 owner for at least 25 years, who has attained age 65, and whose 104 household income does not exceed the income limit ation 105 prescribed in paragraph (a), as calculated in subsection (3). An 106 exemption adopted pursuant to this paragraph does not apply to 107 taxes levied for the payment of bonds or to taxes authorized by 108 vote of the electors pursuant to s. 9(b) or s. 12, Art. VI I of 109 the State Constitution. 110 (4) In accordance with s. 6(g), Art. VII of the State 111 Constitution, for all levies other than school district levies, 112 each person who has the legal or equitable title to real estate 113 with a just value less than $300,000, as determined in the first 114 year that the owner applies and is eligible for the exemption, 115 and who has maintained thereon the permanent residence of the 116 owner for not less than 20 years, who has attained age 65, and 117 whose household income does not exceed the income limitation 118 prescribed in subsection (2), as calculated in subsection (3), 119 is entitled to an exemption equal to the assessed value of the 120 property. Beginning January 1, 2024, and each January 1 121 thereafter, the just value limitation shall be equal to the 122 greater of the prior year's just value limitation, or the prior 123 year's just value limitation multiplied by the percentage change 124 in the average of the All -Transactions House Price Index for 125 125 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 6 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S Florida, not seasonall y adjusted, or successor reports as 126 reported by the Federal Housing Finance Agency or its successor, 127 for the most recent 4-quarter period ending September 30 128 compared to the 4 -quarter period ending September 30 of the year 129 immediately preceding the most re cent period. The adjusted just 130 value limitation shall take effect January 1 of each year. A 131 person who received the exemption described in s. 196.075(2)(b), 132 Florida Statutes (2021), in 2022 qualifies for the exemption in 133 this subsection on January 1, 2023, regardless of the just value 134 of the homestead on January 1, 2023. 135 (5) If a county or municipality that has adopted an 136 ordinance implementing the exemption in paragraph (2)(a) adopts 137 an ordinance implementing the exemption in paragraph (2)(b), the 138 county or municipality may grant the new exemption to the same 139 taxpayers without requiring a new application. 140 Section 3. (1) The Department of Revenue may, and all 141 conditions are deemed met to, adopt emergency rules pursuant to 142 s. 120.54(4), Florida Statutes, to administer this section. 143 (2) Notwithstanding any other provision of law, emergency 144 rules adopted pursuant to subsection (1) are effective for 6 145 months after adoption and may be renewed during the pendency of 146 procedures to adopt permanent rules addr essing the subject of 147 the emergency rules. 148 Section 4. The creation by this act of s. 193.626, Florida 149 Statutes, and the amendments made by this act to s. 196.075, 150 126 HB 975 2022 CODING: Words stricken are deletions; words underlined are additions. hb0975-00 Page 7 of 7 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S Florida Statutes, first apply to the 2023 tax roll. 151 Section 5. This act shall take e ffect on the effective 152 date of the amendment to the State Constitution proposed by HJR 153 973 or a similar joint resolution having substantially the same 154 specific intent and purpose, if such amendment to the State 155 Constitution is approved at the next genera l election or at an 156 earlier special election specifically authorized by law for that 157 purpose. 158 127 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 1 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S House Joint Resolution 1 A joint resolution proposing amendments to sections 4 2 and 6 of Article VII and the creation of a new section 3 in Article XII of the State Constitution to authorize 4 the Legislature, by general law, to prohibit increases 5 in the assessed value of homestead property owned by a 6 low-income senior; to authorize the Legislature, by 7 general law, to allow counties or municipalities to 8 grant an exemption equal to the assessed value of 9 homestead property owned by a low -income, long-term 10 resident senior; and to provide for a homestead 11 exemption equal to the assessed value of the property 12 if the just value of the property is less than a 13 certain amount and legal or equitab le title to the 14 property is held by a low -income, long -term resident 15 senior, and to provide for annual adjustment of the 16 just value threshold. 17 18 Be It Resolved by the Legislature of the State of Florida: 19 20 That the following amendments to Sections 4 a nd 6 of 21 Article VII and the creation of a new section in Article XII of 22 the State Constitution are agreed to and shall be submitted to 23 the electors of this state for approval or rejection at the next 24 128 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 2 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S general election or at an earlier special election speci fically 25 authorized by law for that purpose: 26 ARTICLE VII 27 FINANCE AND TAXATION 28 SECTION 4. Taxation; assessments.—By general law 29 regulations shall be prescribed which shall secure a just 30 valuation of all property for ad valorem taxation, provided: 31 (a) Agricultural land, land producing high water recharge 32 to Florida's aquifers, or land used exclusively for 33 noncommercial recreational purposes may be classified by general 34 law and assessed solely on the basis of character or use. 35 (b) As provided by general law and subject to conditions, 36 limitations, and reasonable definitions specified therein, land 37 used for conservation purposes shall be classified by general 38 law and assessed solely on the basis of character or use. 39 (c) Pursuant to general law tangible per sonal property 40 held for sale as stock in trade and livestock may be valued for 41 taxation at a specified percentage of its value, may be 42 classified for tax purposes, or may be exempted from taxation. 43 (d) All persons entitled to a homestead exemption under 44 Section 6 of this article shall have their homestead assessed at 45 just value as of January 1 of the year following the effective 46 date of this amendment. This assessment shall change only as 47 provided in this subsection. 48 (1) Assessments subject to this subs ection shall be 49 129 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 3 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S changed annually on January 1st of each year; but those changes 50 in assessments shall not exceed the lower of the following: 51 a. Three percent (3%) of the assessment for the prior 52 year. 53 b. The percent change in the Consumer Price Index fo r all 54 urban consumers, U.S. City Average, all items 1967=100, or 55 successor reports for the preceding calendar year as initially 56 reported by the United States Department of Labor, Bureau of 57 Labor Statistics. 58 (2) No assessment shall exceed just value. 59 (3) After any change of ownership, as provided by general 60 law, homestead property shall be assessed at just value as of 61 January 1 of the following year, unless the provisions of 62 paragraph (8) apply. Thereafter, the homestead shall be assessed 63 as provided in this subsection. 64 (4) New homestead property shall be assessed at just value 65 as of January 1st of the year following the establishment of the 66 homestead, unless the provisions of paragraph (8) apply. That 67 assessment shall only change as provided in this su bsection. 68 (5) Changes, additions, reductions, or improvements to 69 homestead property shall be assessed as provided for by general 70 law; provided, however, after the adjustment for any change, 71 addition, reduction, or improvement, the property shall be 72 assessed as provided in this subsection. 73 (6) In the event of a termination of homestead status, the 74 130 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 4 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S property shall be assessed as provided by general law. 75 (7) The provisions of this amendment are severable. If any 76 of the provisions of this amendment shall b e held 77 unconstitutional by any court of competent jurisdiction, the 78 decision of such court shall not affect or impair any remaining 79 provisions of this amendment. 80 (8)a. A person who establishes a new homestead as of 81 January 1 and who has received a homestead exemption pursuant to 82 Section 6 of this Article as of January 1 of any of the three 83 years immediately preceding the establishment of the new 84 homestead is entitled to have the new homestead assessed at less 85 than just value. The assessed value of the new ly established 86 homestead shall be determined as follows: 87 1. If the just value of the new homestead is greater than 88 or equal to the just value of the prior homestead as of January 89 1 of the year in which the prior homestead was abandoned, the 90 assessed value of the new homestead shall be the just value of 91 the new homestead minus an amount equal to the lesser of 92 $500,000 or the difference between the just value and the 93 assessed value of the prior homestead as of January 1 of the 94 year in which the prior homest ead was abandoned. Thereafter, the 95 homestead shall be assessed as provided in this subsection. 96 2. If the just value of the new homestead is less than the 97 just value of the prior homestead as of January 1 of the year in 98 which the prior homestead was aband oned, the assessed value of 99 131 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 5 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S the new homestead shall be equal to the just value of the new 100 homestead divided by the just value of the prior homestead and 101 multiplied by the assessed value of the prior homestead. 102 However, if the difference between the just va lue of the new 103 homestead and the assessed value of the new homestead calculated 104 pursuant to this sub -subparagraph is greater than $500,000, the 105 assessed value of the new homestead shall be increased so that 106 the difference between the just value and the ass essed value 107 equals $500,000. Thereafter, the homestead shall be assessed as 108 provided in this subsection. 109 b. By general law and subject to conditions specified 110 therein, the legislature shall provide for application of this 111 paragraph to property owned by m ore than one person. 112 (e) The legislature may, by general law, for assessment 113 purposes and subject to the provisions of this subsection, allow 114 counties and municipalities to authorize by ordinance that 115 historic property may be assessed solely on the basis of 116 character or use. Such character or use assessment shall apply 117 only to the jurisdiction adopting the ordinance. The 118 requirements for eligible properties must be specified by 119 general law. 120 (f) A county may, in the manner prescribed by general law, 121 prov ide for a reduction in the assessed value of homestead 122 property to the extent of any increase in the assessed value of 123 that property which results from the construction or 124 132 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 6 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S reconstruction of the property for the purpose of providing 125 living quarters for one or more natural or adoptive grandparents 126 or parents of the owner of the property or of the owner's spouse 127 if at least one of the grandparents or parents for whom the 128 living quarters are provided is 62 years of age or older. Such a 129 reduction may not exceed the lesser of the following: 130 (1) The increase in assessed value resulting from 131 construction or reconstruction of the property. 132 (2) Twenty percent of the total assessed value of the 133 property as improved. 134 (g) For all levies other than school district l evies, 135 assessments of residential real property, as defined by general 136 law, which contains nine units or fewer and which is not subject 137 to the assessment limitations set forth in subsections (a) 138 through (d) shall change only as provided in this subsection. 139 (1) Assessments subject to this subsection shall be 140 changed annually on the date of assessment provided by law; but 141 those changes in assessments shall not exceed ten percent (10%) 142 of the assessment for the prior year. 143 (2) No assessment shall exceed just value. 144 (3) After a change of ownership or control, as defined by 145 general law, including any change of ownership of a legal entity 146 that owns the property, such property shall be assessed at just 147 value as of the next assessment date. Thereafter, such pr operty 148 shall be assessed as provided in this subsection. 149 133 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 7 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S (4) Changes, additions, reductions, or improvements to 150 such property shall be assessed as provided for by general law; 151 however, after the adjustment for any change, addition, 152 reduction, or improvem ent, the property shall be assessed as 153 provided in this subsection. 154 (h) For all levies other than school district levies, 155 assessments of real property that is not subject to the 156 assessment limitations set forth in subsections (a) through (d) 157 and (g) shal l change only as provided in this subsection. 158 (1) Assessments subject to this subsection shall be 159 changed annually on the date of assessment provided by law; but 160 those changes in assessments shall not exceed ten percent (10%) 161 of the assessment for the pr ior year. 162 (2) No assessment shall exceed just value. 163 (3) The legislature must provide that such property shall 164 be assessed at just value as of the next assessment date after a 165 qualifying improvement, as defined by general law, is made to 166 such property. Thereafter, such property shall be assessed as 167 provided in this subsection. 168 (4) The legislature may provide that such property shall 169 be assessed at just value as of the next assessment date after a 170 change of ownership or control, as defined by general l aw, 171 including any change of ownership of the legal entity that owns 172 the property. Thereafter, such property shall be assessed as 173 provided in this subsection. 174 134 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 8 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S (5) Changes, additions, reductions, or improvements to 175 such property shall be assessed as provid ed for by general law; 176 however, after the adjustment for any change, addition, 177 reduction, or improvement, the property shall be assessed as 178 provided in this subsection. 179 (i) The legislature, by general law and subject to 180 conditions specified therein, may prohibit the consideration of 181 the following in the determination of the assessed value of real 182 property: 183 (1) Any change or improvement to real property used for 184 residential purposes made to improve the property's resistance 185 to wind damage. 186 (2) The installation of a solar or renewable energy source 187 device. 188 (j)(1) The assessment of the following working waterfront 189 properties shall be based upon the current use of the property: 190 a. Land used predominantly for commercial fishing 191 purposes. 192 b. Land that is accessible to the public and used for 193 vessel launches into waters that are navigable. 194 c. Marinas and drystacks that are open to the public. 195 d. Water -dependent marine manufacturing facilities, 196 commercial fishing facilities, and marine vessel construc tion 197 and repair facilities and their support activities. 198 (2) The assessment benefit provided by this subsection is 199 135 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 9 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S subject to conditions and limitations and reasonable definitions 200 as specified by the legislature by general law. 201 (k) The legislature may, by general law and subject to 202 conditions specified therein, prohibit increases in the assessed 203 value of property qualifying for a homestead exemption under 204 section 6 of this Article if the legal or equitable title to the 205 property is held by a person who has attained age sixty -five and 206 whose household income, as defined by general law, does not 207 exceed the income limitation specified in subsection (d) of 208 section 6 of this Article. 209 SECTION 6. Homestead exemptions.— 210 (a) Every person who has the legal or equitable title to 211 real estate and maintains thereon the permanent residence of the 212 owner, or another legally or naturally dependent upon the owner, 213 shall be exempt from taxation thereon, except assessments for 214 special benefits, up to the assessed valuatio n of twenty -five 215 thousand dollars and, for all levies other than school district 216 levies, on the assessed valuation greater than fifty thousand 217 dollars and up to seventy -five thousand dollars, upon 218 establishment of right thereto in the manner prescribed by law. 219 The real estate may be held by legal or equitable title, by the 220 entireties, jointly, in common, as a condominium, or indirectly 221 by stock ownership or membership representing the owner's or 222 member's proprietary interest in a corporation owning a fee or a 223 leasehold initially in excess of ninety-eight years. The 224 136 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 10 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S exemption shall not apply with respect to any assessment roll 225 until such roll is first determined to be in compliance with the 226 provisions of section 4 by a state agency designated by general 227 law. This exemption is repealed on the effective date of any 228 amendment to this Article which provides for the assessment of 229 homestead property at less than just value. 230 (b) Not more than one exemption shall be allowed any 231 individual or family unit or with resp ect to any residential 232 unit. No exemption shall exceed the value of the real estate 233 assessable to the owner or, in case of ownership through stock 234 or membership in a corporation, the value of the proportion 235 which the interest in the corporation bears to th e assessed 236 value of the property. 237 (c) By general law and subject to conditions specified 238 therein, the Legislature may provide to renters, who are 239 permanent residents, ad valorem tax relief on all ad valorem tax 240 levies. Such ad valorem tax relief shall be in the form and 241 amount established by general law. 242 (d) The legislature may, by general law, allow counties or 243 municipalities, for the purpose of their respective tax levies 244 and subject to the provisions of general law, to grant either or 245 both of the fol lowing additional homestead tax exemptions to a 246 person who holds the legal or equitable title to real estate and 247 maintains thereon the permanent residence of the owner, who has 248 attained age sixty -five, and whose household income, as defined 249 137 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 11 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S by general law, does not exceed twenty thousand dollars : 250 (1) An exemption not exceeding fifty thousand dollars of 251 the assessed value of the property to a person who has the legal 252 or equitable title to real estate and maintains thereon the 253 permanent residence of the own er, who has attained age sixty -254 five, and whose household income, as defined by general law, 255 does not exceed twenty thousand dollars; or 256 (2) An exemption equal to the assessed value of the 257 property to a person who has the legal or equitable title to 258 real estate with a just value less than two hundred and fifty 259 thousand dollars, as determined in the first tax year that the 260 owner applies and is eligible for the exemption, and who has 261 maintained thereon the permanent residence of the owner for not 262 less than twenty-five years, who has attained age sixty -five, 263 and whose household income does not exceed the income limitation 264 prescribed in paragraph (1). 265 266 The general law must allow counties and municipalities to grant 267 either of these additional exemptions, within the limits 268 prescribed in this subsection, by ordinance adopted in the 269 manner prescribed by general law, and must provide for the 270 periodic adjustment of the income limitation prescribed in this 271 subsection for changes in the cost of living. 272 (e)(1) Each veteran who is age 65 or older who is 273 partially or totally permanently disabled shall receive a 274 138 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 12 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S discount from the amount of the ad valorem tax otherwise owed on 275 homestead property the veteran owns and resides in if the 276 disability was combat related and the ve teran was honorably 277 discharged upon separation from military service. The discount 278 shall be in a percentage equal to the percentage of the 279 veteran's permanent, service -connected disability as determined 280 by the United States Department of Veterans Affairs. To qualify 281 for the discount granted by this paragraph, an applicant must 282 submit to the county property appraiser, by March 1, an official 283 letter from the United States Department of Veterans Affairs 284 stating the percentage of the veteran's service -connected 285 disability and such evidence that reasonably identifies the 286 disability as combat related and a copy of the veteran's 287 honorable discharge. If the property appraiser denies the 288 request for a discount, the appraiser must notify the applicant 289 in writing of the reasons for the denial, and the veteran may 290 reapply. The Legislature may, by general law, waive the annual 291 application requirement in subsequent years. 292 (2) If a veteran who receives the discount described in 293 paragraph (1) predeceases his or her spouse, and if, upon the 294 death of the veteran, the surviving spouse holds the legal or 295 beneficial title to the homestead property and permanently 296 resides thereon, the discount carries over to the surviving 297 spouse until he or she remarries or sells or otherwise di sposes 298 of the homestead property. If the surviving spouse sells or 299 139 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 13 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S otherwise disposes of the property, a discount not to exceed the 300 dollar amount granted from the most recent ad valorem tax roll 301 may be transferred to the surviving spouse's new homestead 302 property, if used as his or her permanent residence and he or 303 she has not remarried. 304 (3) This subsection is self -executing and does not require 305 implementing legislation. 306 (f) By general law and subject to conditions and 307 limitations specified therein, the Legislature may provide ad 308 valorem tax relief equal to the total amount or a portion of the 309 ad valorem tax otherwise owed on homestead property to: 310 (1) The surviving spouse of a veteran who died from 311 service -connected causes while on active duty as a mem ber of the 312 United States Armed Forces. 313 (2) The surviving spouse of a first responder who died in 314 the line of duty. 315 (3) A first responder who is totally and permanently 316 disabled as a result of an injury or injuries sustained in the 317 line of duty. Causal connection between a disability and service 318 in the line of duty shall not be presumed but must be determined 319 as provided by general law. For purposes of this paragraph, the 320 term "disability" does not include a chronic condition or 321 chronic disease, unless t he injury sustained in the line of duty 322 was the sole cause of the chronic condition or chronic disease. 323 324 140 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 14 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S As used in this subsection and as further defined by general 325 law, the term "first responder" means a law enforcement officer, 326 a correctional officer, a firefighter, an emergency medical 327 technician, or a paramedic, and the term "in the line of duty" 328 means arising out of and in the actual performance of duty 329 required by employment as a first responder. 330 (g) For all levies other than school district levies , each 331 person who holds the legal or equitable title to property with a 332 just value less than three hundred thousand dollars, as 333 determined in the first year that the owner applies and is 334 eligible for the exemption pursuant to this subsection, who has 335 maintained thereon the permanent residence of the owner for not 336 less than twenty years, who has attained age sixty -five, and 337 whose household income does not exceed the income limitation 338 prescribed in subsection (d) of this section is entitled to an 339 exemption eq ual to the assessed value of the property. The just 340 value limitation shall be adjusted annually to reflect the rate 341 of inflation, as determined by general law, and shall take 342 effect for new applicants on January 1 of each year. A person 343 who received an exemption pursuant to paragraph (d)(2) of this 344 section in 2022 qualifies for the exemption in this subsection 345 regardless of the just value of the exempted property. 346 347 ARTICLE XII 348 SCHEDULE 349 141 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 15 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S Ad valorem assessment limitation and additional ad valorem 350 exemption for certain persons who have attained age sixty-five.—351 This section and the amendments to Sections 4 and 6 of Article 352 VII providing an assessment limitation for homestead property 353 owned by a person who has attained age sixty-five and who meets 354 certain income requirements; revising the eligibility criteria 355 for an exemption equal to the assessed value of the property 356 that may be granted by counties or municipalities if authorized 357 by the legislature; and providing for a homestead exemption for 358 a person who has attained age sixty -five and who meets certain 359 residency and income requirements if the just value of the 360 property is less than $300,000 shall take effect January 1, 361 2023. 362 BE IT FURTHER RESOLVED that the following statement be 363 placed on the ballot: 364 CONSTITUTIONAL AMENDMENTS 365 ARTICLE VII, SECTION S 4 AND 6 366 ARTICLE XII 367 HOMESTEAD PROPERTY T AX ASSESSMENT LIMITA TIONS AND TAX 368 EXEMPTIONS FOR CERTA IN LOW-INCOME ELDERL Y PERSONS.— For 369 homestead property owned by low-income persons age 65 or older: 370 limits increases in the assessed value of homestead property; 371 authorizes the legislature to allow counties and municipalities 372 to provide exemptions for such property; and, for non -school 373 taxes only, exempts such homestead property valued less than 374 142 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 16 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S $300,000, adjusted annually for inflation, if such low-income 375 persons have maintained their permanent residence for 20 years 376 or more. This amendment takes effect January 1, 2023. 377 378 BE IT FURTHER RESOLVED that the following statement be 379 placed on the ballot if a court declares the pre ceding statement 380 defective and the decision of the court is not reversed: 381 CONSTITUTIONAL AMENDMENTS 382 ARTICLE VII, SECTIONS 4 AND 6 383 ARTICLE XII 384 HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX 385 EXEMPTIONS FOR CERTAIN LOW-INCOME ELDERLY PERSONS.—This 386 amen dment creates a limitation on property tax assessment 387 increases on homestead property owned by persons age 65 or older 388 who have low household income as defined by general law; revises 389 the current provisions that allow the Legislature to authorize 390 counties and municipalities to grant additional homestead 391 exemptions for low -income persons age 65 or older by removing 392 the current $250,000 property just value limitation and removing 393 the current requirement that the owner must have used the 394 property as their perm anent residence for 25 years or more; and 395 creates a new homestead exemption that only applies to nonschool 396 property taxes for low -income persons, as defined by general 397 law, who are age 65 or older whose homestead property value is 398 less than $300,000 and wh o have used the property as their 399 143 HJR 973 2022 CODING: Words stricken are deletions; words underlined are additions. hjr0973-00 Page 17 of 17 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S permanent residence for 20 years or more. The $300,000 value 400 limitation shall be adjusted annually to reflect the rate of 401 inflation, as determined by general law. This amendment takes 402 effect January 1, 2023. 403 144 Florida Senate - 2022 SB 1280 By Senator Diaz 36-00129D-22 20221280__ Page 1 of 6 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1 An act relating to homestead taxes for persons age 65 2 and older; creating s. 193.626, F.S.; providing a 3 homestead assessment limitation for certain persons 4 who have attained age 65; specifying who may apply for 5 and receive the limitation; specifying who may apply 6 for and receive the limitation in circumstances in 7 which title is held jointly with right of 8 survivorship; providing that the limitation carries 9 over to surviving spouses under certain circumstances; 10 requiring a property appraiser to serve a notice of 11 intent to record a notice of tax lien against the 12 property upon persons granted but not entitled to the 13 limitation; providing that property owned by such 14 persons is subject to certain taxes, penalties, and 15 interest; providing an exception from the assessment 16 of such penalties and interest; requiring that a 17 person be given a specified timeframe to pay taxes, 18 penalties, and interest before a lien is filed; 19 specifying requirements for such liens; amending s. 20 196.075, F.S.; revising the additional exemptions that 21 may be granted by counties or municipalities to 22 certain senior, low-income, long-term residents 23 receiving a specified homestead exemption; revising 24 eligibility criteria; providing applicability; 25 providing for a homestead exemption equal to the 26 assessed value of the property for certain property 27 held by certain senior, low-income, long-term 28 residents; requiring an annual adjustment of the just 29 145 Florida Senate - 2022 SB 1280 36-00129D-22 20221280__ Page 2 of 6 CODING: Words stricken are deletions; words underlined are additions. value limitation; authorizing counties and 30 municipalities to grant new exemptions to certain 31 taxpayers under specified circumstances; providing 32 applicability; providing a contingent effective date. 33 34 Be It Enacted by the Legislature of the State of Florida: 35 36 Section 1. Section 193.626, Florida Statutes, is created to 37 read: 38 193.626 Homestead assessment limitation for certain persons 39 age 65 years or older.— 40 (1) The assessed value of real estate used as a homestead 41 by a person who has attained age 65 whose household income, as 42 defined in s. 196.075(1)(b), does not exceed the household 43 income limitation as determined in s. 196.075 may not exceed the 44 assessed value as of the January 1 immediately preceding the 45 date on which the property owner applies and is eligible for the 46 limitation on homestead assessment provided by this section. 47 (2) Those persons entitled to the homestead exemption in s. 48 196.031 may apply for and receive the assessment limitations as 49 provided in this section. 50 (3) If title is held jointly with right of survivorship, 51 the person residing on the property and otherwise qualifying may 52 receive the entire amount of the assessment limitation provided 53 under this section. 54 (4) The assessment limitation carries over to a surviving 55 spouse who uses the property as a homestead, who has attained 56 age 65, and whose household income meets the requirements of 57 this section. 58 146 Florida Senate - 2022 SB 1280 36-00129D-22 20221280__ Page 3 of 6 CODING: Words stricken are deletions; words underlined are additions. (5) If a property appraiser determines that, for any year 59 within the immediately previous 10 years, a person who was not 60 entitled to the assessment limitation under this section was 61 granted such limitation, the property appraiser must serve upon 62 the owner a notice of intent to record in the public records of 63 the county a notice of tax lien against any property owned by 64 that person in the county, which property must be identified in 65 the notice of tax lien. Any property that is owned by the person 66 and that is situated in this state is subject to the taxes 67 limited by the improper assessment limitation, plus a penalty of 68 50 percent of the unpaid taxes for each year and interest at a 69 rate of 15 percent per annum. However, if such assessment 70 limitation is improperly granted as a result of a clerical error 71 or omission by the property appraiser, the person who improperly 72 received the limitation may not be assessed the penalty and 73 interest. Before any such lien is filed, the person must be 74 given 30 days within which to pay the taxes, penalties, and 75 interest. Such a lien is subject to the procedures and 76 provisions set forth in s. 196.161(3). 77 Section 2. Present subsections (4) through (9) of section 78 196.075, Florida Statutes, are redesignated as subsections (6) 79 through (11), respectively, new subsections (4) and (5) are 80 added to that section, and subsection (2) of that section is 81 amended, to read: 82 196.075 Additional homestead exemption for persons 65 and 83 older.— 84 (2) In accordance with s. 6(d), Art. VII of the State 85 Constitution, the board of county commissioners of any county or 86 the governing authority of any municipality may adopt an 87 147 Florida Senate - 2022 SB 1280 36-00129D-22 20221280__ Page 4 of 6 CODING: Words stricken are deletions; words underlined are additions. ordinance to allow either or both of the following additional 88 homestead exemptions to a person who has the legal or equitable 89 title to real estate and maintains thereon the permanent 90 residence of the owner, who has attained age 65, and whose 91 household income does not exceed $20,000, as calculated in 92 subsection (3): 93 (a) Up to $50,000 of the assessed value of the property for 94 a person who has the legal or equitable title to real estate and 95 maintains thereon the permanent residence of the owner, who has 96 attained age 65, and whose household income does not exceed 97 $20,000. 98 (b) The amount of the assessed value of the property for a 99 person who has the legal or equitable title to real estate with 100 a just value less than $250,000, as determined in the first tax 101 year that the owner applies and is eligible for the exemption, 102 and who has maintained thereon the permanent residence of the 103 owner for at least 25 years, who has attained age 65, and whose 104 household income does not exceed the income limitation 105 prescribed in paragraph (a), as calculated in subsection (3). An 106 exemption adopted pursuant to this paragraph may not apply to 107 taxes levied for the payment of bonds or to taxes authorized by 108 vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of 109 the State Constitution. 110 (4) In accordance with s. 6(g), Art. VII of the State 111 Constitution, for all levies other than school district levies, 112 each person who has the legal or equitable title to real estate 113 with a just value less than $300,000, as determined in the first 114 year that the owner applies and is eligible for the exemption, 115 and who has maintained thereon the permanent residence of the 116 148 Florida Senate - 2022 SB 1280 36-00129D-22 20221280__ Page 5 of 6 CODING: Words stricken are deletions; words underlined are additions. owner for not less than 20 years, who has attained age 65, and 117 whose household income does not exceed the income limitation 118 prescribed in subsection (2), as calculated in subsection (3), 119 is entitled to an exemption equal to the assessed value of the 120 property. Beginning January 1, 2024, and each January 1 121 thereafter, the just value limitation shall be equal to the 122 greater of the prior year’s just value limitation, or the prior 123 year’s just value limitation multiplied by the percentage change 124 in the average of the House Price Index, All Transactions Index, 125 Florida, Not Seasonally Adjusted, or successor reports as 126 reported by the Federal Housing Finance Agency or its successor, 127 for the most recent 4-quarter period ending September 30 128 compared to the 4-quarter period ending September 30 of the year 129 immediately preceding the most recent period. The adjusted just 130 value limitation shall take effect January 1 of each year. A 131 person who received the exemption described in s. 196.075(2)(b), 132 Florida Statutes (2021), in 2022 qualifies for the exemption in 133 this subsection on January 1, 2023, regardless of the just value 134 of the homestead on January 1, 2023. 135 (5) If a county or municipality that has adopted an 136 ordinance implementing the exemption in paragraph (2)(a) adopts 137 an ordinance implementing the exemption in paragraph (2)(b), the 138 jurisdiction may grant the new exemption to the same taxpayers 139 without requiring a new application. 140 Section 3. Section 193.626, Florida Statutes, and the 141 amendments made by this act to s. 196.075, Florida Statutes, 142 first apply to the 2023 tax roll. 143 Section 4. This act shall take effect on the effective date 144 of the amendment to the State Constitution proposed by SJR ____ 145 149 Florida Senate - 2022 SB 1280 36-00129D-22 20221280__ Page 6 of 6 CODING: Words stricken are deletions; words underlined are additions. or a joint resolution having substantially the same specific 146 intent and purpose, if such amendment to the State Constitution 147 is approved at the general election held in November 2022 or at 148 an earlier special election specifically authorized by law for 149 that purpose. 150 150 Florida Senate - 2022 SJR 1278 By Senator Diaz 36-00240D-22 20221278__ Page 1 of 14 CODING: Words stricken are deletions; words underlined are additions. Senate Joint Resolution 1 A joint resolution proposing amendments to Sections 4 2 and 6 of Article VII and the creation of a new section 3 in Article XII of the State Constitution to authorize 4 the Legislature, by general law, to prohibit increases 5 in the assessed value of homestead property held by a 6 low-income senior; to authorize the Legislature, by 7 general law, to allow counties or municipalities to 8 grant an exemption equal to the assessed value of 9 homestead property held by a low-income senior; to 10 provide for a homestead exemption equal to the 11 assessed value of the property, if the just value of 12 the property is less than a certain amount and legal 13 or equitable title to the property is held by certain 14 senior, low-income, long-term residents, to provide 15 for annual adjustment of the just value threshold, and 16 to provide an effective date. 17 18 Be It Resolved by the Legislature of the State of Florida: 19 20 That the following amendments to Sections 4 and 6 of 21 Article VII and the creation of a new section in Article XII of 22 the State Constitution are agreed to and shall be submitted to 23 the electors of this state for approval or rejection at the next 24 general election or at an earlier special election specifically 25 authorized by law for that purpose: 26 ARTICLE VII 27 FINANCE AND TAXATION 28 SECTION 4. Taxation; assessments.—By general law 29 151 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 2 of 14 CODING: Words stricken are deletions; words underlined are additions. regulations shall be prescribed which shall secure a just 30 valuation of all property for ad valorem taxation, provided: 31 (a) Agricultural land, land producing high water recharge 32 to Florida’s aquifers, or land used exclusively for 33 noncommercial recreational purposes may be classified by general 34 law and assessed solely on the basis of character or use. 35 (b) As provided by general law and subject to conditions, 36 limitations, and reasonable definitions specified therein, land 37 used for conservation purposes shall be classified by general 38 law and assessed solely on the basis of character or use. 39 (c) Pursuant to general law tangible personal property held 40 for sale as stock in trade and livestock may be valued for 41 taxation at a specified percentage of its value, may be 42 classified for tax purposes, or may be exempted from taxation. 43 (d) All persons entitled to a homestead exemption under 44 Section 6 of this Article shall have their homestead assessed at 45 just value as of January 1 of the year following the effective 46 date of this amendment. This assessment shall change only as 47 provided in this subsection. 48 (1) Assessments subject to this subsection shall be changed 49 annually on January 1st of each year; but those changes in 50 assessments shall not exceed the lower of the following: 51 a. Three percent (3%) of the assessment for the prior year. 52 b. The percent change in the Consumer Price Index for all 53 urban consumers, U.S. City Average, all items 1967=100, or 54 successor reports for the preceding calendar year as initially 55 reported by the United States Department of Labor, Bureau of 56 Labor Statistics. 57 (2) No assessment shall exceed just value. 58 152 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 3 of 14 CODING: Words stricken are deletions; words underlined are additions. (3) After any change of ownership, as provided by general 59 law, homestead property shall be assessed at just value as of 60 January 1 of the following year, unless the provisions of 61 paragraph (8) apply. Thereafter, the homestead shall be assessed 62 as provided in this subsection. 63 (4) New homestead property shall be assessed at just value 64 as of January 1st of the year following the establishment of the 65 homestead, unless the provisions of paragraph (8) apply. That 66 assessment shall only change as provided in this subsection. 67 (5) Changes, additions, reductions, or improvements to 68 homestead property shall be assessed as provided for by general 69 law; provided, however, after the adjustment for any change, 70 addition, reduction, or improvement, the property shall be 71 assessed as provided in this subsection. 72 (6) In the event of a termination of homestead status, the 73 property shall be assessed as provided by general law. 74 (7) The provisions of this amendment are severable. If any 75 of the provisions of this amendment shall be held 76 unconstitutional by any court of competent jurisdiction, the 77 decision of such court shall not affect or impair any remaining 78 provisions of this amendment. 79 (8)a. A person who establishes a new homestead as of 80 January 1 and who has received a homestead exemption pursuant to 81 Section 6 of this Article as of January 1 of any of the three 82 years immediately preceding the establishment of the new 83 homestead is entitled to have the new homestead assessed at less 84 than just value. The assessed value of the newly established 85 homestead shall be determined as follows: 86 1. If the just value of the new homestead is greater than 87 153 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 4 of 14 CODING: Words stricken are deletions; words underlined are additions. or equal to the just value of the prior homestead as of January 88 1 of the year in which the prior homestead was abandoned, the 89 assessed value of the new homestead shall be the just value of 90 the new homestead minus an amount equal to the lesser of 91 $500,000 or the difference between the just value and the 92 assessed value of the prior homestead as of January 1 of the 93 year in which the prior homestead was abandoned. Thereafter, the 94 homestead shall be assessed as provided in this subsection. 95 2. If the just value of the new homestead is less than the 96 just value of the prior homestead as of January 1 of the year in 97 which the prior homestead was abandoned, the assessed value of 98 the new homestead shall be equal to the just value of the new 99 homestead divided by the just value of the prior homestead and 100 multiplied by the assessed value of the prior homestead. 101 However, if the difference between the just value of the new 102 homestead and the assessed value of the new homestead calculated 103 pursuant to this sub-subparagraph is greater than $500,000, the 104 assessed value of the new homestead shall be increased so that 105 the difference between the just value and the assessed value 106 equals $500,000. Thereafter, the homestead shall be assessed as 107 provided in this subsection. 108 b. By general law and subject to conditions specified 109 therein, the legislature shall provide for application of this 110 paragraph to property owned by more than one person. 111 (e) The legislature may, by general law, for assessment 112 purposes and subject to the provisions of this subsection, allow 113 counties and municipalities to authorize by ordinance that 114 historic property may be assessed solely on the basis of 115 character or use. Such character or use assessment shall apply 116 154 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 5 of 14 CODING: Words stricken are deletions; words underlined are additions. only to the jurisdiction adopting the ordinance. The 117 requirements for eligible properties must be specified by 118 general law. 119 (f) A county may, in the manner prescribed by general law, 120 provide for a reduction in the assessed value of homestead 121 property to the extent of any increase in the assessed value of 122 that property which results from the construction or 123 reconstruction of the property for the purpose of providing 124 living quarters for one or more natural or adoptive grandparents 125 or parents of the owner of the property or of the owner’s spouse 126 if at least one of the grandparents or parents for whom the 127 living quarters are provided is 62 years of age or older. Such a 128 reduction may not exceed the lesser of the following: 129 (1) The increase in assessed value resulting from 130 construction or reconstruction of the property. 131 (2) Twenty percent of the total assessed value of the 132 property as improved. 133 (g) For all levies other than school district levies, 134 assessments of residential real property, as defined by general 135 law, which contains nine units or fewer and which is not subject 136 to the assessment limitations set forth in subsections (a) 137 through (d) shall change only as provided in this subsection. 138 (1) Assessments subject to this subsection shall be changed 139 annually on the date of assessment provided by law; but those 140 changes in assessments shall not exceed ten percent (10%) of the 141 assessment for the prior year. 142 (2) No assessment shall exceed just value. 143 (3) After a change of ownership or control, as defined by 144 general law, including any change of ownership of a legal entity 145 155 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 6 of 14 CODING: Words stricken are deletions; words underlined are additions. that owns the property, such property shall be assessed at just 146 value as of the next assessment date. Thereafter, such property 147 shall be assessed as provided in this subsection. 148 (4) Changes, additions, reductions, or improvements to such 149 property shall be assessed as provided for by general law; 150 however, after the adjustment for any change, addition, 151 reduction, or improvement, the property shall be assessed as 152 provided in this subsection. 153 (h) For all levies other than school district levies, 154 assessments of real property that is not subject to the 155 assessment limitations set forth in subsections (a) through (d) 156 and (g) shall change only as provided in this subsection. 157 (1) Assessments subject to this subsection shall be changed 158 annually on the date of assessment provided by law; but those 159 changes in assessments shall not exceed ten percent (10%) of the 160 assessment for the prior year. 161 (2) No assessment shall exceed just value. 162 (3) The legislature must provide that such property shall 163 be assessed at just value as of the next assessment date after a 164 qualifying improvement, as defined by general law, is made to 165 such property. Thereafter, such property shall be assessed as 166 provided in this subsection. 167 (4) The legislature may provide that such property shall be 168 assessed at just value as of the next assessment date after a 169 change of ownership or control, as defined by general law, 170 including any change of ownership of the legal entity that owns 171 the property. Thereafter, such property shall be assessed as 172 provided in this subsection. 173 (5) Changes, additions, reductions, or improvements to such 174 156 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 7 of 14 CODING: Words stricken are deletions; words underlined are additions. property shall be assessed as provided for by general law; 175 however, after the adjustment for any change, addition, 176 reduction, or improvement, the property shall be assessed as 177 provided in this subsection. 178 (i) The legislature, by general law and subject to 179 conditions specified therein, may prohibit the consideration of 180 the following in the determination of the assessed value of real 181 property: 182 (1) Any change or improvement to real property used for 183 residential purposes made to improve the property’s resistance 184 to wind damage. 185 (2) The installation of a solar or renewable energy source 186 device. 187 (j) 188 (1) The assessment of the following working waterfront 189 properties shall be based upon the current use of the property: 190 a. Land used predominantly for commercial fishing purposes. 191 b. Land that is accessible to the public and used for 192 vessel launches into waters that are navigable. 193 c. Marinas and drystacks that are open to the public. 194 d. Water-dependent marine manufacturing facilities, 195 commercial fishing facilities, and marine vessel construction 196 and repair facilities and their support activities. 197 (2) The assessment benefit provided by this subsection is 198 subject to conditions and limitations and reasonable definitions 199 as specified by the legislature by general law. 200 (k) By general law and subject to conditions specified 201 therein, the legislature may prohibit increases in the assessed 202 value of property qualifying for a homestead exemption under 203 157 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 8 of 14 CODING: Words stricken are deletions; words underlined are additions. Section 6 of this article if the legal or equitable title to the 204 property is held by a person who has attained age sixty-five and 205 whose household income, as defined by general law, does not 206 exceed the limitation specified in subsection (d) of Section 6 207 of this article. 208 SECTION 6. Homestead exemptions.— 209 (a) Every person who has the legal or equitable title to 210 real estate and maintains thereon the permanent residence of the 211 owner, or another legally or naturally dependent upon the owner, 212 shall be exempt from taxation thereon, except assessments for 213 special benefits, up to the assessed valuation of twenty-five 214 thousand dollars and, for all levies other than school district 215 levies, on the assessed valuation greater than fifty thousand 216 dollars and up to seventy-five thousand dollars, upon 217 establishment of right thereto in the manner prescribed by law. 218 The real estate may be held by legal or equitable title, by the 219 entireties, jointly, in common, as a condominium, or indirectly 220 by stock ownership or membership representing the owner’s or 221 member’s proprietary interest in a corporation owning a fee or a 222 leasehold initially in excess of ninety-eight years. The 223 exemption shall not apply with respect to any assessment roll 224 until such roll is first determined to be in compliance with the 225 provisions of section 4 by a state agency designated by general 226 law. This exemption is repealed on the effective date of any 227 amendment to this Article which provides for the assessment of 228 homestead property at less than just value. 229 (b) Not more than one exemption shall be allowed any 230 individual or family unit or with respect to any residential 231 unit. No exemption shall exceed the value of the real estate 232 158 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 9 of 14 CODING: Words stricken are deletions; words underlined are additions. assessable to the owner or, in case of ownership through stock 233 or membership in a corporation, the value of the proportion 234 which the interest in the corporation bears to the assessed 235 value of the property. 236 (c) By general law and subject to conditions specified 237 therein, the Legislature may provide to renters, who are 238 permanent residents, ad valorem tax relief on all ad valorem tax 239 levies. Such ad valorem tax relief shall be in the form and 240 amount established by general law. 241 (d) The legislature may, by general law, allow counties or 242 municipalities, for the purpose of their respective tax levies 243 and subject to the provisions of general law, to grant either or 244 both of the following additional homestead tax exemptions to a 245 person who has the legal or equitable title to real estate and 246 maintains thereon the permanent residence of the owner, who has 247 attained age sixty-five, and whose household income, as defined 248 by general law, does not exceed twenty thousand dollars: 249 (1) An exemption not exceeding fifty thousand dollars of 250 the assessed value of the property to a person who has the legal 251 or equitable title to real estate and maintains thereon the 252 permanent residence of the owner, who has attained age sixty-253 five, and whose household income, as defined by general law, 254 does not exceed twenty thousand dollars; or 255 (2) An exemption equal to the assessed value of the 256 property to a person who has the legal or equitable title to 257 real estate with a just value less than two hundred and fifty 258 thousand dollars, as determined in the first tax year that the 259 owner applies and is eligible for the exemption, and who has 260 maintained thereon the permanent residence of the owner for not 261 159 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 10 of 14 CODING: Words stricken are deletions; words underlined are additions. less than twenty-five years, who has attained age sixty-five, 262 and whose household income does not exceed the income limitation 263 prescribed in paragraph (1). 264 265 The general law must allow counties and municipalities to grant 266 these additional exemptions, within the limits prescribed in 267 this subsection, by ordinance adopted in the manner prescribed 268 by general law, and must provide for the periodic adjustment of 269 the income limitation prescribed in this subsection for changes 270 in the cost of living. 271 (e)(1) Each veteran who is age 65 or older who is partially 272 or totally permanently disabled shall receive a discount from 273 the amount of the ad valorem tax otherwise owed on homestead 274 property the veteran owns and resides in if the disability was 275 combat related and the veteran was honorably discharged upon 276 separation from military service. The discount shall be in a 277 percentage equal to the percentage of the veteran’s permanent, 278 service-connected disability as determined by the United States 279 Department of Veterans Affairs. To qualify for the discount 280 granted by this paragraph, an applicant must submit to the 281 county property appraiser, by March 1, an official letter from 282 the United States Department of Veterans Affairs stating the 283 percentage of the veteran’s service-connected disability and 284 such evidence that reasonably identifies the disability as 285 combat related and a copy of the veteran’s honorable discharge. 286 If the property appraiser denies the request for a discount, the 287 appraiser must notify the applicant in writing of the reasons 288 for the denial, and the veteran may reapply. The Legislature 289 may, by general law, waive the annual application requirement in 290 160 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 11 of 14 CODING: Words stricken are deletions; words underlined are additions. subsequent years. 291 (2) If a veteran who receives the discount described in 292 paragraph (1) predeceases his or her spouse, and if, upon the 293 death of the veteran, the surviving spouse holds the legal or 294 beneficial title to the homestead property and permanently 295 resides thereon, the discount carries over to the surviving 296 spouse until he or she remarries or sells or otherwise disposes 297 of the homestead property. If the surviving spouse sells or 298 otherwise disposes of the property, a discount not to exceed the 299 dollar amount granted from the most recent ad valorem tax roll 300 may be transferred to the surviving spouse’s new homestead 301 property, if used as his or her permanent residence and he or 302 she has not remarried. 303 (3) This subsection is self-executing and does not require 304 implementing legislation. 305 (f) By general law and subject to conditions and 306 limitations specified therein, the Legislature may provide ad 307 valorem tax relief equal to the total amount or a portion of the 308 ad valorem tax otherwise owed on homestead property to: 309 (1) The surviving spouse of a veteran who died from 310 service-connected causes while on active duty as a member of the 311 United States Armed Forces. 312 (2) The surviving spouse of a first responder who died in 313 the line of duty. 314 (3) A first responder who is totally and permanently 315 disabled as a result of an injury or injuries sustained in the 316 line of duty. Causal connection between a disability and service 317 in the line of duty shall not be presumed but must be determined 318 as provided by general law. For purposes of this paragraph, the 319 161 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 12 of 14 CODING: Words stricken are deletions; words underlined are additions. term “disability” does not include a chronic condition or 320 chronic disease, unless the injury sustained in the line of duty 321 was the sole cause of the chronic condition or chronic disease. 322 323 As used in this subsection and as further defined by general 324 law, the term “first responder” means a law enforcement officer, 325 a correctional officer, a firefighter, an emergency medical 326 technician, or a paramedic, and the term “in the line of duty” 327 means arising out of and in the actual performance of duty 328 required by employment as a first responder. 329 (g) For all levies other than school district levies, each 330 person who has the legal or equitable title to real estate with 331 a just value less than three hundred thousand dollars, as 332 determined in the first year that the owner applies and is 333 eligible for the exemption pursuant to this subsection, who has 334 maintained thereon the permanent residence of the owner for not 335 less than twenty years, who has attained age sixty-five, and 336 whose household income does not exceed the income limitation 337 prescribed in subsection (d), is entitled to an exemption equal 338 to the assessed value of the property. The real estate just 339 value limitation shall be adjusted annually to reflect the rate 340 of inflation, as determined by general law, and shall take 341 effect for new applicants on January 1 of each year. A person 342 who receives an exemption pursuant to paragraph (d)(2) in 2022, 343 qualifies for this exemption regardless of the just value of the 344 exempted property. 345 346 ARTICLE XII 347 SCHEDULE 348 162 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 13 of 14 CODING: Words stricken are deletions; words underlined are additions. Ad valorem assessment limitation and additional ad valorem 349 exemption for persons who have attained age sixty-five.—This 350 section and the amendments to Sections 4 and 6 of Article VII 351 providing an assessment limitation for homestead property owned 352 by a person age 65 years or older meeting certain income 353 requirements, revising the eligibility criteria for an exemption 354 equal to the assessed value of the property which, if authorized 355 by the legislature, may be granted by counties or municipalities 356 and providing for a homestead exemption for persons age 65 years 357 or older meeting certain residency and income requirements, if 358 the just value of the property is less than $300,000, shall take 359 effect January 1, 2023. 360 BE IT FURTHER RESOLVED that the following statement be 361 placed on the ballot: 362 CONSTITUTIONAL AMENDMENT 363 ARTICLE VII, SECTIONS 4 AND 6 364 ARTICLE XII 365 HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX 366 EXEMPTIONS FOR LOW-INCOME PERSONS AGE 65 OR OLDER.—For homestead 367 property owned by low-income persons age 65 or older: limits 368 increases in the assessed value of such homestead property; 369 authorizes the Legislature to allow counties and municipalities 370 to provide exemptions for such homestead property; and, for 371 nonschool taxes only, exempts such homestead property valued 372 less than $300,000, adjusted annually for inflation, if such 373 low-income persons have maintained their permanent residence 374 thereon for 20 years or more. This amendment takes effect 375 January 1, 2023. 376 377 163 Florida Senate - 2022 SJR 1278 36-00240D-22 20221278__ Page 14 of 14 CODING: Words stricken are deletions; words underlined are additions. BE IT FURTHER RESOLVED that the following statement be 378 placed on the ballot if a court declares the preceding statement 379 defective and the decision of the court is not reversed: 380 CONSTITUTIONAL AMENDMENT 381 ARTICLE VII, SECTIONS 4 AND 6 382 ARTICLE XII 383 HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX 384 EXEMPTIONS FOR CERTAIN PERSONS AGE 65 OR OLDER.—This amendment 385 creates a limitation on property tax assessment increases on 386 homestead property owned by persons age 65 or older who have low 387 household income as defined by general law; revises the current 388 provisions that allow the Legislature to authorize counties and 389 municipalities to grant additional homestead exemptions for low-390 income persons age 65 or older by removing the current $250,000 391 property just value limitation and removing the current 392 requirement that the owners must have used the property as their 393 permanent residence for 25 years or more; creates a new 394 homestead exemption that applies only to nonschool property 395 taxes for low-income persons, as defined by general law, who are 396 age 65 or older, whose homestead property value is less than 397 $300,000, and who have used the property as their permanent 398 residence for 20 years or more. The $300,000 value limitation 399 must be adjusted annually to reflect the rate of inflation, as 400 determined by general law. This amendment takes effect January 401 1, 2023. 402 164 Florida Senate - 2022 SB 850 By Senator Passidomo 28-01065-22 2022850__ Page 1 of 36 CODING: Words stricken are deletions; words underlined are additions. A reviser’s bill to be entitled 1 An act relating to the Florida Statutes; repealing ss. 2 27.401, 112.24(6), 197.318, 216.181(11)(d), 3 255.065(15), 288.1226(9), 316.066(2)(f), 331.326, 4 339.63(6), 381.0068, 381.83, 393.0661, 395.1055(1)(f), 5 403.7046(2), 403.73, 409.968(6), 420.0005(2), 6 420.9079(3), 499.0121(7)(b), 499.051(7)(b), 499.931, 7 502.222, 570.48(3), 573.123(2), 601.10(8)(b), 601.76, 8 815.04(3), 893.055(17), 1004.33, 1004.335, and 9 1004.34, F.S., and amending ss. 125.0104(9)(d), 10 216.292(2)(a), 403.7046(3)(b), 601.15(7)(d), and 11 601.152(8)(c), F. S., to delete provisions which have 12 become inoperative by noncurrent repeal or expiration 13 and, pursuant to s. 11.242(5)(b) and (i), F.S., may be 14 omitted from the 2022 Florida Statutes only through a 15 reviser’s bill duly enacted by the Legislature; 16 amending ss. 194.032, 395.1065, 603.011, 601.80, 17 721.071, 815.045, and 921.0022, F.S., and repealing s. 18 218.131, F.S., to conform to changes made by the act; 19 providing an effective date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Section 27.401, Florida Statutes, is repealed. 24 Reviser’s note.—The cited section establishes the Cross-Circuit 25 Conflict Representation Pilot Program and provides for its 26 expiration, effective June 30, 2016. 27 Section 2. Subsection (6) of section 112.24, Florida 28 Statutes, is repealed. 29 165 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 2 of 36 CODING: Words stricken are deletions; words underlined are additions. Reviser’s note.—The cited subsection, which relates to 30 assignment of a state agency employee pursuant to 31 intergovernmental interchange of public employees under 32 specified recommendations and approval, for the 2020-2021 33 fiscal year only, expired pursuant to its own terms, 34 effective July 1, 2021. 35 Section 3. Paragraph (d) of subsection (9) of section 36 125.0104, Florida Statutes, is amended to read: 37 125.0104 Tourist development tax; procedure for levying; 38 authorized uses; referendum; enforcement.— 39 (9) COUNTY TOURISM PROMOTION AGENCIES.—In addition to any 40 other powers and duties provided for agencies created for the 41 purpose of tourism promotion by a county levying the tourist 42 development tax, such agencies are authorized and empowered to: 43 (d) Undertake marketing research and advertising research 44 studies and provide reservations services and convention and 45 meetings booking services consistent with the authorized uses of 46 revenue as set forth in subsection (5). 47 1. Information given to a county tourism promotion agency 48 which, if released, would reveal the identity of persons or 49 entities who provide data or other information as a response to 50 a sales promotion effort, an advertisement, or a research 51 project or whose names, addresses, meeting or convention plan 52 information or accommodations or other visitation needs become 53 booking or reservation list data, is exempt from s. 119.07(1) 54 and s. 24(a), Art. I of the State Constitution. 55 2. The following information, when held by a county tourism 56 promotion agency, is exempt from s. 119.07(1) and s. 24(a), Art. 57 I of the State Constitution: 58 166 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 3 of 36 CODING: Words stricken are deletions; words underlined are additions. a. Booking business records, as defined in s. 255.047. 59 b. Trade secrets and commercial or financial information 60 gathered from a person and privileged or confidential, as 61 defined and interpreted under 5 U.S.C. s. 552(b)(4), or any 62 amendments thereto. 63 3. A trade secret, as defined in s. 812.081, held by a 64 county tourism promotion agency is exempt from s. 119.07(1) and 65 s. 24(a), Art. I of the State Constitution. This subparagraph is 66 subject to the Open Government Sunset Review Act in accordance 67 with s. 119.15 and shall stand repealed on October 2, 2021, 68 unless reviewed and saved from repeal through reenactment by the 69 Legislature. 70 Reviser’s note.—Amended to conform to the repeal of subparagraph 71 3. pursuant to its own terms, effective October 2, 2021. 72 Section 4. Section 197.318, Florida Statutes, is repealed. 73 Reviser’s note.—The cited section, which relates to abatement of 74 taxes for residential improvements damaged or destroyed by 75 Hurricane Hermine, Hurricane Matthew, or Hurricane Irma, 76 expired pursuant to its own terms, effective January 1, 77 2021. 78 Section 5. Paragraph (d) of subsection (11) of section 79 216.181, Florida Statutes, is repealed. 80 Reviser’s note.—The cited paragraph, which provided that the 81 Legislative Budget Commission may increase the amounts 82 appropriated to the Fish and Wildlife Conservation 83 Commission or the Department of Environmental Protection 84 for fixed capital outlay projects using funds from 85 specified sources, for the 2020-2021 fiscal year only, 86 expired pursuant to its own terms, effective July 1, 2021. 87 167 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 4 of 36 CODING: Words stricken are deletions; words underlined are additions. Section 6. Paragraph (a) of subsection (2) of section 88 216.292, Florida Statutes, is amended to read: 89 216.292 Appropriations nontransferable; exceptions.— 90 (2) The following transfers are authorized to be made by 91 the head of each department or the Chief Justice of the Supreme 92 Court whenever it is deemed necessary by reason of changed 93 conditions: 94 (a) The transfer of appropriations funded from identical 95 funding sources, except appropriations for fixed capital outlay, 96 and the transfer of amounts included within the total original 97 approved budget and plans of releases of appropriations as 98 furnished pursuant to ss. 216.181 and 216.192, as follows: 99 1. Between categories of appropriations within a budget 100 entity, if no category of appropriation is increased or 101 decreased by more than 5 percent of the original approved budget 102 or $250,000, whichever is greater, by all action taken under 103 this subsection. 104 2. Between budget entities within identical categories of 105 appropriations, if no category of appropriation is increased or 106 decreased by more than 5 percent of the original approved budget 107 or $250,000, whichever is greater, by all action taken under 108 this subsection. 109 3. Any agency exceeding salary rate established pursuant to 110 s. 216.181(8) on June 30th of any fiscal year shall not be 111 authorized to make transfers pursuant to subparagraphs 1. and 2. 112 in the subsequent fiscal year. 113 4. Notice of proposed transfers under subparagraphs 1. and 114 2. shall be provided to the Executive Office of the Governor and 115 the chairs of the legislative appropriations committees at least 116 168 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 5 of 36 CODING: Words stricken are deletions; words underlined are additions. 3 days prior to agency implementation in order to provide an 117 opportunity for review. The review shall be limited to ensuring 118 that the transfer is in compliance with the requirements of this 119 paragraph. 120 5. For the 2020-2021 fiscal year, the review shall ensure 121 that transfers proposed pursuant to this paragraph comply with 122 this chapter, maximize the use of available and appropriate 123 trust funds, and are not contrary to legislative policy and 124 intent. This subparagraph expires July 1, 2021. 125 Reviser’s note.—Amended to conform to the expiration of 126 subparagraph 5. pursuant to its own terms, effective July 127 1, 2021. 128 Section 7. Subsection (15) of section 255.065, Florida 129 Statutes, is repealed. 130 Reviser’s note.—The cited subsection, which provides an 131 exemption from open government requirements for specified 132 unsolicited proposals received by a responsible public 133 entity, was repealed pursuant to its own terms, effective 134 October 2, 2021. 135 Section 8. Subsection (9) of section 288.1226, Florida 136 Statutes, is repealed. 137 Reviser’s note.—The cited subsection, which provides an 138 exemption from open government requirements for the 139 identity of any person who responds to a marketing project 140 or advertising research project conducted by the Florida 141 Tourism Industry Marketing Corporation conducted by the 142 corporation in the performance of its duties on behalf of 143 Enterprise Florida, Inc., or trade secrets obtained 144 pursuant thereto, was repealed pursuant to its own terms, 145 169 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 6 of 36 CODING: Words stricken are deletions; words underlined are additions. effective October 2, 2021. 146 Section 9. Paragraph (f) of subsection (2) of section 147 316.066, Florida Statutes, is repealed. 148 Reviser’s note.—The cited paragraph, which provides for an 149 exemption from open government requirements for requests 150 for phone numbers and addresses of parties in an automobile 151 crash report, by specified free newspapers, was repealed 152 pursuant to its own terms, effective October 2, 2019. 153 Section 10. Section 331.326, Florida Statutes, is repealed. 154 Reviser’s note.—The cited section, which provides an exemption 155 from open government requirements for trade secrets in the 156 records of Space Florida, was repealed pursuant to its own 157 terms, effective October 2, 2021. 158 Section 11. Subsection (6) of section 339.63, Florida 159 Statutes, is repealed. 160 Reviser’s note.—The cited subsection, which directs the 161 Department of Transportation to fully fund projects on 162 facilities that were designated as part of the Strategic 163 Intermodal System before the most recent designation 164 change, which were approved by the Secretary of 165 Transportation in May 2019, and for which construction has 166 commenced but is not completed, expired pursuant to its own 167 terms, effective July 1, 2021. 168 Section 12. Section 381.0068, Florida Statutes, is 169 repealed. 170 Reviser’s note.—The cited section, which relates to a technical 171 review and advisory panel to assist the Department of 172 Health with rule adoption, was repealed by s. 9, ch. 2020-173 150, Laws of Florida, effective July 1, 2021. Since the 174 170 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 7 of 36 CODING: Words stricken are deletions; words underlined are additions. section was not repealed by a “current session” of the 175 Legislature, it may be omitted from the 2022 Florida 176 Statutes only through a reviser’s bill duly enacted by the 177 Legislature. See s. 11.242(5)(b) and (i). 178 Section 13. Section 381.83, Florida Statutes, is repealed. 179 Reviser’s note.—The cited section, which provides an exemption 180 from open government requirements for trade secrets 181 obtained under chapter 381, was repealed pursuant to its 182 own terms, effective October 2, 2021. 183 Section 14. Section 393.0661, Florida Statutes, is 184 repealed. 185 Reviser’s note.—The cited section, which relates to a 186 comprehensive redesign of the home and community-based 187 services delivery system, was repealed by s. 3, ch. 2020-188 71, Laws of Florida, effective July 1, 2021. Since the 189 section was not repealed by a “current session” of the 190 Legislature, it may be omitted from the 2022 Florida 191 Statutes only through a reviser’s bill duly enacted by the 192 Legislature. See s. 11.242(5)(b) and (i). 193 Section 15. Paragraph (f) of subsection (1) of section 194 395.1055, Florida Statutes, is repealed. 195 Reviser’s note.—The cited paragraph, which relates to submittal 196 of such data as necessary to conduct certificate-of-need 197 reviews required under part I of chapter 408 by hospitals, 198 was repealed by s. 3, ch. 2019-136, Laws of Florida, 199 effective July 1, 2021. Since the paragraph was not 200 repealed by a “current session” of the Legislature, it may 201 be omitted from the 2022 Florida Statutes only through a 202 reviser’s bill duly enacted by the Legislature. See s. 203 171 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 8 of 36 CODING: Words stricken are deletions; words underlined are additions. 11.242(5)(b) and (i). 204 Section 16. Subsection (2) of section 403.7046, Florida 205 Statutes, is repealed, and paragraph (b) of subsection (3) of 206 that section is amended to read: 207 403.7046 Regulation of recovered materials.— 208 (3) Except as otherwise provided in this section or 209 pursuant to a special act in effect on or before January 1, 210 1993, a local government may not require a commercial 211 establishment that generates source-separated recovered 212 materials to sell or otherwise convey its recovered materials to 213 the local government or to a facility designated by the local 214 government, nor may the local government restrict such a 215 generator’s right to sell or otherwise convey such recovered 216 materials to any properly certified recovered materials dealer 217 who has satisfied the requirements of this section. A local 218 government may not enact any ordinance that prevents such a 219 dealer from entering into a contract with a commercial 220 establishment to purchase, collect, transport, process, or 221 receive source-separated recovered materials. 222 (b)1. Before engaging in business within the jurisdiction 223 of the local government, a recovered materials dealer or 224 pyrolysis facility must provide the local government with a copy 225 of the certification provided for in this section. In addition, 226 the local government may establish a registration process 227 whereby a recovered materials dealer or pyrolysis facility must 228 register with the local government before engaging in business 229 within the jurisdiction of the local government. Such 230 registration process is limited to requiring the dealer or 231 pyrolysis facility to register its name, including the owner or 232 172 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 9 of 36 CODING: Words stricken are deletions; words underlined are additions. operator of the dealer or pyrolysis facility, and, if the dealer 233 or pyrolysis facility is a business entity, its general or 234 limited partners, its corporate officers and directors, its 235 permanent place of business, evidence of its certification under 236 this section, and a certification that the recovered materials 237 or post-use polymers will be processed at a recovered materials 238 processing facility or pyrolysis facility satisfying the 239 requirements of this section. The local government may not use 240 the information provided in the registration application to 241 compete unfairly with the recovered materials dealer until 90 242 days after receipt of the application. All counties, and 243 municipalities whose population exceeds 35,000 according to the 244 population estimates determined pursuant to s. 186.901, may 245 establish a reporting process that must be limited to the 246 regulations, reporting format, and reporting frequency 247 established by the department pursuant to this section, which 248 must, at a minimum, include requiring the dealer or pyrolysis 249 facility to identify the types and approximate amount of 250 recovered materials or post-use polymers collected, recycled, or 251 reused during the reporting period; the approximate percentage 252 of recovered materials or post-use polymers reused, stored, or 253 delivered to a recovered materials processing facility or 254 pyrolysis facility or disposed of in a solid waste disposal 255 facility; and the locations where any recovered materials or 256 post-use polymers were disposed of as solid waste. The local 257 government may charge the dealer or pyrolysis facility a 258 registration fee commensurate with and no greater than the cost 259 incurred by the local government in operating its registration 260 program. Registration program costs are limited to those costs 261 173 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 10 of 36 CODING: Words stricken are deletions; words underlined are additions. associated with the activities described in this paragraph 262 subparagraph. Any reporting or registration process established 263 by a local government with regard to recovered materials or 264 post-use polymers is governed by this section and department 265 rules adopted pursuant thereto. 266 2. Information reported under this subsection which, if 267 disclosed, would reveal a trade secret, as defined in s. 268 812.081, is confidential and exempt from s. 119.07(1) and s. 269 24(a), Art. I of the State Constitution. This subparagraph is 270 subject to the Open Government Sunset Review Act in accordance 271 with s. 119.15 and shall stand repealed on October 2, 2021, 272 unless reviewed and saved from repeal through reenactment by the 273 Legislature. 274 Reviser’s note.—Amended to conform to the repeal of subsection 275 (2) and subparagraph (3)(b)2., which were repealed pursuant 276 to their own terms, effective October 2, 2021. 277 Section 17. Section 403.73, Florida Statutes, is repealed. 278 Reviser’s note.—The cited section, which provides an exemption 279 from open government requirements for trade secrets within 280 specified records, reports, or information under part IV of 281 chapter 403, was repealed pursuant to its own terms, 282 effective October 2, 2021. 283 Section 18. Subsection (6) of section 409.968, Florida 284 Statutes, is repealed. 285 Reviser’s note.—The cited subsection, which requires the Agency 286 for Health Care Administration to withhold and set aside a 287 portion of the managed care rates from the rate cells for 288 special needs and home health services in managed medical 289 assistance and managed long-term care programs to implement 290 174 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 11 of 36 CODING: Words stricken are deletions; words underlined are additions. a home health performance incentive program, expired 291 pursuant to its own terms, effective July 1, 2021. 292 Section 19. Subsection (2) of section 420.0005, Florida 293 Statutes, is repealed. 294 Reviser’s note.—The cited subsection, which relates to use of 295 funds as provided in the General Appropriations Act for the 296 State Housing Trust Fund and the State Housing Fund for the 297 2020-2021 fiscal year, expired pursuant to its own terms, 298 effective July 1, 2021. 299 Section 20. Subsection (3) of section 420.9079, Florida 300 Statutes, is repealed. 301 Reviser’s note.—The cited subsection, which relates to use of 302 funds as provided in the General Appropriations Act for the 303 Local Government Housing Trust Fund for the 2020-2021 304 fiscal year, expired pursuant to its own terms, effective 305 July 1, 2021. 306 Section 21. Paragraph (b) of subsection (7) of section 307 499.0121, Florida Statutes, is repealed. 308 Reviser’s note.—The cited paragraph, which provides an exemption 309 from open government requirements for information 310 constituting a trade secret within prescription drug 311 purchase lists, was repealed pursuant to its own terms, 312 effective October 2, 2021. 313 Section 22. Paragraph (b) of subsection (7) of section 314 499.051, Florida Statutes, is repealed. 315 Reviser’s note.—The cited paragraph, which provides an exemption 316 from open government requirements for information 317 constituting a trade secret contained in a complaint or 318 obtained by the Department of Business and Professional 319 175 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 12 of 36 CODING: Words stricken are deletions; words underlined are additions. Regulation pursuant to an investigation, was repealed 320 pursuant to its own terms, effective October 2, 2021. 321 Section 23. Section 499.931, Florida Statutes, is repealed. 322 Reviser’s note.—The cited section, which provides an exemption 323 from open government requirements for trade secret 324 information submitted under part III of chapter 499, was 325 repealed pursuant to its own terms, effective October 2, 326 2021. 327 Section 24. Section 502.222, Florida Statutes, is repealed. 328 Reviser’s note.—The cited section, which provides an exemption 329 from open government requirements for information in 330 Department of Agriculture and Consumer Services records 331 regarding matters encompassed by chapter 502 that would 332 reveal a trade secret, was repealed pursuant to its own 333 terms, effective October 2, 2021. 334 Section 25. Subsection (3) of section 570.48, Florida 335 Statutes, is repealed. 336 Reviser’s note.—The cited subsection, which provides an 337 exemption from open government requirements for trade 338 secret information within records of the Division of Fruit 339 and Vegetables, was repealed pursuant to its own terms, 340 effective October 2, 2021. 341 Section 26. Subsection (2) of section 573.123, Florida 342 Statutes, is repealed. 343 Reviser’s note.—The cited subsection, which provides an 344 exemption from open government requirements for trade 345 secret information relating to marketing orders, was 346 repealed pursuant to its own terms, effective October 2, 347 2021. 348 176 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 13 of 36 CODING: Words stricken are deletions; words underlined are additions. Section 27. Paragraph (b) of subsection (8) of section 349 601.10, Florida Statutes, is repealed. 350 Reviser’s note.—The cited paragraph, which provides an exemption 351 from open government requirements for trade secret 352 information provided to the Department of Citrus, was 353 repealed pursuant to its own terms, effective October 2, 354 2021. 355 Section 28. Paragraph (d) of subsection (7) of section 356 601.15, Florida Statutes, is amended to read: 357 601.15 Advertising campaign; methods of conducting; 358 assessments; emergency reserve fund; citrus research.— 359 (7) All assessments levied and collected under this chapter 360 shall be paid into the State Treasury on or before the 15th day 361 of each month. Such moneys shall be accounted for in a special 362 fund to be designated as the Florida Citrus Advertising Trust 363 Fund, and all moneys in such fund are appropriated to the 364 department for the following purposes: 365 (d)1. The pro rata portion of moneys allocated to each type 366 of citrus product in noncommodity programs shall be used by the 367 department to encourage substantial increases in the 368 effectiveness, frequency, and volume of noncommodity 369 advertising, merchandising, publicity, and sales promotion of 370 such citrus products through rebates and incentive payments to 371 handlers and trade customers for these activities. The 372 department shall adopt rules providing for the use of such 373 moneys. The rules shall establish alternate incentive programs, 374 including at least one incentive program for product sold under 375 advertised brands, one incentive program for product sold under 376 private label brands, and one incentive program for product sold 377 177 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 14 of 36 CODING: Words stricken are deletions; words underlined are additions. in bulk. For each incentive program, the rules must establish 378 eligibility and performance requirements and must provide 379 appropriate limitations on amounts payable to a handler or trade 380 customer for a particular season. Such limitations may relate to 381 the amount of citrus assessments levied and collected on the 382 citrus product handled by such handler or trade customer during 383 a 12-month representative period. 384 2. The department may require from participants in 385 noncommodity advertising and promotional programs commercial 386 information necessary to determine eligibility for and 387 performance in such programs. Any information required which 388 constitutes a trade secret as defined in s. 812.081 is 389 confidential and exempt from s. 119.07(1) and s. 24(a), Art. I 390 of the State Constitution. This subparagraph is subject to the 391 Open Government Sunset Review Act in accordance with s. 119.15 392 and shall stand repealed on October 2, 2021, unless reviewed and 393 saved from repeal through reenactment by the Legislature. 394 Reviser’s note.—Amended to conform to the repeal of subparagraph 395 2. pursuant to its own terms, effective October 2, 2021. 396 Section 29. Paragraph (c) of subsection (8) of section 397 601.152, Florida Statutes, is amended to read: 398 601.152 Special marketing orders.— 399 (8) 400 (c)1. Every handler shall, at such times as the department 401 may require, file with the department a return, not under oath, 402 on forms to be prescribed and furnished by the department, 403 certified as true and correct, stating the quantity of the type, 404 variety, and form of citrus fruit or citrus product specified in 405 the marketing order first handled in the primary channels of 406 178 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 15 of 36 CODING: Words stricken are deletions; words underlined are additions. trade in the state by such handler during the period of time 407 specified in the marketing order. Such returns must contain any 408 further information deemed by the department to be reasonably 409 necessary to properly administer or enforce this section or any 410 marketing order implemented under this section. 411 2. Information that, if disclosed, would reveal a trade 412 secret, as defined in s. 812.081, of any person subject to a 413 marketing order is confidential and exempt from s. 119.07(1) and 414 s. 24(a), Art. I of the State Constitution. This subparagraph is 415 subject to the Open Government Sunset Review Act in accordance 416 with s. 119.15 and shall stand repealed on October 2, 2021, 417 unless reviewed and saved from repeal through reenactment by the 418 Legislature. 419 Reviser’s note.—Amended to conform to the repeal of subparagraph 420 2. pursuant to its own terms, effective October 2, 2021. 421 Section 30. Section 601.76, Florida Statutes, is repealed. 422 Reviser’s note.—The cited section, which provides an exemption 423 from open government requirements for formulas, which are 424 deemed trade secrets, required to be filed with the 425 Department of Agriculture under the section, was repealed 426 pursuant to its own terms, effective October 2, 2021. 427 Section 31. Subsection (3) of section 815.04, Florida 428 Statutes, is repealed. 429 Reviser’s note.—The cited subsection, which provides an 430 exemption from open government requirements for data, 431 programs, or supporting documentation constituting a trade 432 secret as defined in s. 812.081, held by an agency as 433 defined in chapter 119 and that resides on specified 434 electronic devices, was repealed pursuant to its own terms, 435 179 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 16 of 36 CODING: Words stricken are deletions; words underlined are additions. effective October 2, 2021. 436 Section 32. Subsection (17) of section 893.055, Florida 437 Statutes, is repealed. 438 Reviser’s note.—The cited subsection, which prohibits the 439 Attorney General and the Department of Health from using 440 funds received as part of a settlement agreement to 441 administer the prescription drug monitoring program, 442 expired pursuant to its own terms, effective July 1, 2021. 443 Section 33. Sections 1004.33 and 1004.34, Florida Statutes, 444 are repealed. 445 Reviser’s note.—The cited sections, which relate to University 446 of South Florida St. Petersburg and the University of South 447 Florida Sarasota, respectively, were repealed by s. 8, ch. 448 2018-4, Laws of Florida, effective July 1, 2020. Since the 449 sections were not repealed by a “current session” of the 450 Legislature, they may be omitted from the 2022 Florida 451 Statutes only through a reviser’s bill duly enacted by the 452 Legislature. See s. 11.242(5)(b) and (i). 453 Section 34. Section 1004.335, Florida Statutes, is 454 repealed. 455 Reviser’s note.—The cited section, which relates to 456 accreditation consolidation of South Florida branch 457 campuses, expired pursuant to its own terms, effective July 458 1, 2020. 459 Section 35. Paragraph (b) of subsection (1) of section 460 194.032, Florida Statutes, is amended to read: 461 194.032 Hearing purposes; timetable.— 462 (1) 463 (b) Notwithstanding the provisions of paragraph (a), the 464 180 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 17 of 36 CODING: Words stricken are deletions; words underlined are additions. value adjustment board may meet prior to the approval of the 465 assessment rolls by the Department of Revenue, but not earlier 466 than July 1, to hear appeals pertaining to the denial by the 467 property appraiser of exemptions, tax abatements under s. 468 197.318, agricultural and high-water recharge classifications, 469 classifications as historic property used for commercial or 470 certain nonprofit purposes, and deferrals under subparagraphs 471 (a)2., 3., and 4. In such event, however, the board may not 472 certify any assessments under s. 193.122 until the Department of 473 Revenue has approved the assessments in accordance with s. 474 193.1142 and all hearings have been held with respect to the 475 particular parcel under appeal. 476 Reviser’s note.—Amended to conform to the repeal of s. 197.318 477 by this act. 478 Section 36. Section 218.131, Florida Statutes, is repealed. 479 Reviser’s note.—The cited section, which relates to offset for 480 tax loss associated with reductions in value of certain 481 residences due to specified hurricanes for the 2019-2020 482 fiscal year, occurring as a direct result of the 483 implementation of s. 197.318, is obsolete and intricately 484 tied to s. 197.318, which is repealed by this act. 485 Section 37. Subsection (5) of section 395.1065, Florida 486 Statutes, is amended to read: 487 395.1065 Criminal and administrative penalties; 488 moratorium.— 489 (5) The agency shall impose a fine of $500 for each 490 instance of the facility’s failure to provide the information 491 required by rules adopted pursuant to s. 395.1055(1)(f) 492 395.1055(1)(g). 493 181 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 18 of 36 CODING: Words stricken are deletions; words underlined are additions. Reviser’s note.—Amended to conform to the repeal of s. 494 395.1055(1)(f) by this act. 495 Section 38. Subsection (2) of section 603.011, Florida 496 Statutes, is amended to read: 497 603.011 Fruit and vegetable inspection fees; penalty.— 498 (2) All fees collected by the department under this section 499 shall be deposited into the Citrus Inspection Trust Fund, except 500 that fees collected pursuant to paragraph (1)(b) and s. 501 570.48(3) 570.48(4) shall be deposited in the General Inspection 502 Trust Fund. 503 Reviser’s note.—Amended to conform to the repeal of s. 570.48(3) 504 by this act. 505 Section 39. Section 601.80, Florida Statutes, is amended to 506 read: 507 601.80 Unlawful to use uncertified coloring matter.—It is 508 unlawful for any person to use on oranges or citrus hybrids any 509 coloring matter which has not first received the approval of the 510 Department of Agriculture as provided under s. 601.76. 511 Reviser’s note.—Amended to conform to the repeal of s. 601.76 by 512 this act. 513 Section 40. Subsection (1) of section 721.071, Florida 514 Statutes, is amended to read: 515 721.071 Trade secrets.— 516 (1) If a developer or any other person filing material with 517 the division pursuant to this chapter expects the division to 518 keep the material confidential on grounds that the material 519 constitutes a trade secret, as that term is defined in s. 520 812.081, the developer or other person shall file the material 521 together with an affidavit of confidentiality. “Filed material” 522 182 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 19 of 36 CODING: Words stricken are deletions; words underlined are additions. for purposes of this section shall mean material that is filed 523 with the division with the expectation that the material will be 524 kept confidential and that is accompanied by an affidavit of 525 confidentiality. Filed material that is trade secret information 526 includes, but is not limited to, service contracts relating to 527 the operation of reservation systems and those items and matters 528 described in s. 815.04(3). 529 Reviser’s note.—Amended to conform to the repeal of s. 815.04(3) 530 by this act. 531 Section 41. Section 815.045, Florida Statutes, is amended 532 to read: 533 815.045 Trade secret information.—The Legislature finds 534 that it is a public necessity that trade secret information as 535 defined in s. 812.081, and as provided for in s. 815.04(3), be 536 expressly made confidential and exempt from the public records 537 law because it is a felony to disclose such records. Due to the 538 legal uncertainty as to whether a public employee would be 539 protected from a felony conviction if otherwise complying with 540 chapter 119, and with s. 24(a), Art. I of the State 541 Constitution, it is imperative that a public records exemption 542 be created. The Legislature in making disclosure of trade 543 secrets a crime has clearly established the importance attached 544 to trade secret protection. Disclosing trade secrets in an 545 agency’s possession would negatively impact the business 546 interests of those providing an agency such trade secrets by 547 damaging them in the marketplace, and those entities and 548 individuals disclosing such trade secrets would hesitate to 549 cooperate with that agency, which would impair the effective and 550 efficient administration of governmental functions. Thus, the 551 183 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 20 of 36 CODING: Words stricken are deletions; words underlined are additions. public and private harm in disclosing trade secrets 552 significantly outweighs any public benefit derived from 553 disclosure, and the public’s ability to scrutinize and monitor 554 agency action is not diminished by nondisclosure of trade 555 secrets. 556 Reviser’s note.—Amended to conform to the repeal of s. 815.04(3) 557 by this act. 558 Section 42. Paragraphs (a) and (c) of subsection (3) of 559 section 921.0022, Florida Statutes, are amended to read: 560 921.0022 Criminal Punishment Code; offense severity ranking 561 chart.— 562 (3) OFFENSE SEVERITY RANKING CHART 563 (a) LEVEL 1 564 565 Florida Statute Felony Degree Description 566 24.118(3)(a) 3rd Counterfeit or altered state lottery ticket. 567 212.054(2)(b) 3rd Discretionary sales surtax; limitations, administration, and collection. 568 212.15(2)(b) 3rd Failure to remit sales taxes, amount $1,000 or more but less than $20,000. 569 316.1935(1) 3rd Fleeing or attempting to 184 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 21 of 36 CODING: Words stricken are deletions; words underlined are additions. elude law enforcement officer. 570 319.30(5) 3rd Sell, exchange, give away certificate of title or identification number plate. 571 319.35(1)(a) 3rd Tamper, adjust, change, etc., an odometer. 572 320.26(1)(a) 3rd Counterfeit, manufacture, or sell registration license plates or validation stickers. 573 322.212 (1)(a)-(c) 3rd Possession of forged, stolen, counterfeit, or unlawfully issued driver license; possession of simulated identification. 574 322.212(4) 3rd Supply or aid in supplying unauthorized driver license or identification card. 575 322.212(5)(a) 3rd False application for driver license or identification card. 576 185 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 22 of 36 CODING: Words stricken are deletions; words underlined are additions. 414.39(3)(a) 3rd Fraudulent misappropriation of public assistance funds by employee/official, value more than $200. 577 443.071(1) 3rd False statement or representation to obtain or increase reemployment assistance benefits. 578 509.151(1) 3rd Defraud an innkeeper, food or lodging value $1,000 or more. 579 517.302(1) 3rd Violation of the Florida Securities and Investor Protection Act. 580 713.69 3rd Tenant removes property upon which lien has accrued, value $1,000 or more. 581 812.014(3)(c) 3rd Petit theft (3rd conviction); theft of any property not specified in subsection (2). 582 815.04(4)(a) 815.04(5)(a) 3rd Offense against intellectual property (i.e., computer 186 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 23 of 36 CODING: Words stricken are deletions; words underlined are additions. programs, data). 583 817.52(2) 3rd Hiring with intent to defraud, motor vehicle services. 584 817.569(2) 3rd Use of public record or public records information or providing false information to facilitate commission of a felony. 585 826.01 3rd Bigamy. 586 828.122(3) 3rd Fighting or baiting animals. 587 831.04(1) 3rd Any erasure, alteration, etc., of any replacement deed, map, plat, or other document listed in s. 92.28. 588 831.31(1)(a) 3rd Sell, deliver, or possess counterfeit controlled substances, all but s. 893.03(5) drugs. 589 832.041(1) 3rd Stopping payment with intent to defraud $150 or more. 590 187 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 24 of 36 CODING: Words stricken are deletions; words underlined are additions. 832.05(2)(b) & (4)(c) 3rd Knowing, making, issuing worthless checks $150 or more or obtaining property in return for worthless check $150 or more. 591 838.15(2) 3rd Commercial bribe receiving. 592 838.16 3rd Commercial bribery. 593 843.18 3rd Fleeing by boat to elude a law enforcement officer. 594 847.011(1)(a) 3rd Sell, distribute, etc., obscene, lewd, etc., material (2nd conviction). 595 849.09(1)(a)-(d) 3rd Lottery; set up, promote, etc., or assist therein, conduct or advertise drawing for prizes, or dispose of property or money by means of lottery. 596 849.23 3rd Gambling-related machines; “common offender” as to property rights. 597 849.25(2) 3rd Engaging in bookmaking. 188 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 25 of 36 CODING: Words stricken are deletions; words underlined are additions. 598 860.08 3rd Interfere with a railroad signal. 599 860.13(1)(a) 3rd Operate aircraft while under the influence. 600 893.13(2)(a)2. 3rd Purchase of cannabis. 601 893.13(6)(a) 3rd Possession of cannabis (more than 20 grams). 602 934.03(1)(a) 3rd Intercepts, or procures any other person to intercept, any wire or oral communication. 603 (c) LEVEL 3 604 605 Florida Statute Felony Degree Description 606 119.10(2)(b) 3rd Unlawful use of confidential information from police reports. 607 316.066 (3)(b)-(d) 3rd Unlawfully obtaining or using confidential crash reports. 189 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 26 of 36 CODING: Words stricken are deletions; words underlined are additions. 608 316.193(2)(b) 3rd Felony DUI, 3rd conviction. 609 316.1935(2) 3rd Fleeing or attempting to elude law enforcement officer in patrol vehicle with siren and lights activated. 610 319.30(4) 3rd Possession by junkyard of motor vehicle with identification number plate removed. 611 319.33(1)(a) 3rd Alter or forge any certificate of title to a motor vehicle or mobile home. 612 319.33(1)(c) 3rd Procure or pass title on stolen vehicle. 613 319.33(4) 3rd With intent to defraud, possess, sell, etc., a blank, forged, or unlawfully obtained title or registration. 614 327.35(2)(b) 3rd Felony BUI. 190 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 27 of 36 CODING: Words stricken are deletions; words underlined are additions. 615 328.05(2) 3rd Possess, sell, or counterfeit fictitious, stolen, or fraudulent titles or bills of sale of vessels. 616 328.07(4) 3rd Manufacture, exchange, or possess vessel with counterfeit or wrong ID number. 617 376.302(5) 3rd Fraud related to reimbursement for cleanup expenses under the Inland Protection Trust Fund. 618 379.2431 (1)(e)5. 3rd Taking, disturbing, mutilating, destroying, causing to be destroyed, transferring, selling, offering to sell, molesting, or harassing marine turtles, marine turtle eggs, or marine turtle nests in violation of the Marine Turtle Protection Act. 619 191 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 28 of 36 CODING: Words stricken are deletions; words underlined are additions. 379.2431 (1)(e)6. 3rd Possessing any marine turtle species or hatchling, or parts thereof, or the nest of any marine turtle species described in the Marine Turtle Protection Act. 620 379.2431 (1)(e)7. 3rd Soliciting to commit or conspiring to commit a violation of the Marine Turtle Protection Act. 621 400.9935(4)(a) or (b) 3rd Operating a clinic, or offering services requiring licensure, without a license. 622 400.9935(4)(e) 3rd Filing a false license application or other required information or failing to report information. 623 440.1051(3) 3rd False report of workers’ compensation fraud or retaliation for making such a report. 624 192 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 29 of 36 CODING: Words stricken are deletions; words underlined are additions. 501.001(2)(b) 2nd Tampers with a consumer product or the container using materially false/misleading information. 625 624.401(4)(a) 3rd Transacting insurance without a certificate of authority. 626 624.401(4)(b)1. 3rd Transacting insurance without a certificate of authority; premium collected less than $20,000. 627 626.902(1)(a) & (b) 3rd Representing an unauthorized insurer. 628 697.08 3rd Equity skimming. 629 790.15(3) 3rd Person directs another to discharge firearm from a vehicle. 630 806.10(1) 3rd Maliciously injure, destroy, or interfere with vehicles or equipment used in firefighting. 193 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 30 of 36 CODING: Words stricken are deletions; words underlined are additions. 631 806.10(2) 3rd Interferes with or assaults firefighter in performance of duty. 632 810.09(2)(c) 3rd Trespass on property other than structure or conveyance armed with firearm or dangerous weapon. 633 812.014(2)(c)2. 3rd Grand theft; $5,000 or more but less than $10,000. 634 812.0145(2)(c) 3rd Theft from person 65 years of age or older; $300 or more but less than $10,000. 635 812.015(8)(b) 3rd Retail theft with intent to sell; conspires with others. 636 812.081(2) 3rd Theft of a trade secret. 637 815.04(4)(b) 815.04(5)(b) 2nd Computer offense devised to defraud or obtain property. 638 817.034(4)(a)3. 3rd Engages in scheme to defraud (Florida 194 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 31 of 36 CODING: Words stricken are deletions; words underlined are additions. Communications Fraud Act), property valued at less than $20,000. 639 817.233 3rd Burning to defraud insurer. 640 817.234 (8)(b) & (c) 3rd Unlawful solicitation of persons involved in motor vehicle accidents. 641 817.234(11)(a) 3rd Insurance fraud; property value less than $20,000. 642 817.236 3rd Filing a false motor vehicle insurance application. 643 817.2361 3rd Creating, marketing, or presenting a false or fraudulent motor vehicle insurance card. 644 817.413(2) 3rd Sale of used goods of $1,000 or more as new. 645 817.49(2)(b)1. 3rd Willful making of a false report of a crime causing great bodily harm, permanent disfigurement, or 195 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 32 of 36 CODING: Words stricken are deletions; words underlined are additions. permanent disability. 646 831.28(2)(a) 3rd Counterfeiting a payment instrument with intent to defraud or possessing a counterfeit payment instrument with intent to defraud. 647 831.29 2nd Possession of instruments for counterfeiting driver licenses or identification cards. 648 838.021(3)(b) 3rd Threatens unlawful harm to public servant. 649 843.19 2nd Injure, disable, or kill police, fire, or SAR canine or police horse. 650 860.15(3) 3rd Overcharging for repairs and parts. 651 870.01(2) 3rd Riot. 652 870.01(4) 3rd Inciting a riot. 653 893.13(1)(a)2. 3rd Sell, manufacture, or 196 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 33 of 36 CODING: Words stricken are deletions; words underlined are additions. deliver cannabis (or other s. 893.03(1)(c), (2)(c)1., (2)(c)2., (2)(c)3., (2)(c)6., (2)(c)7., (2)(c)8., (2)(c)9., (2)(c)10., (3), or (4) drugs). 654 893.13(1)(d)2. 2nd Sell, manufacture, or deliver s. 893.03(1)(c), (2)(c)1., (2)(c)2., (2)(c)3., (2)(c)6., (2)(c)7., (2)(c)8., (2)(c)9., (2)(c)10., (3), or (4) drugs within 1,000 feet of university. 655 893.13(1)(f)2. 2nd Sell, manufacture, or deliver s. 893.03(1)(c), (2)(c)1., (2)(c)2., (2)(c)3., (2)(c)6., (2)(c)7., (2)(c)8., (2)(c)9., (2)(c)10., (3), or (4) drugs within 1,000 feet of public housing facility. 656 893.13(4)(c) 3rd Use or hire of minor; deliver to minor other 197 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 34 of 36 CODING: Words stricken are deletions; words underlined are additions. controlled substances. 657 893.13(6)(a) 3rd Possession of any controlled substance other than felony possession of cannabis. 658 893.13(7)(a)8. 3rd Withhold information from practitioner regarding previous receipt of or prescription for a controlled substance. 659 893.13(7)(a)9. 3rd Obtain or attempt to obtain controlled substance by fraud, forgery, misrepresentation, etc. 660 893.13(7)(a)10. 3rd Affix false or forged label to package of controlled substance. 661 893.13(7)(a)11. 3rd Furnish false or fraudulent material information on any document or record required by chapter 893. 662 893.13(8)(a)1. 3rd Knowingly assist a patient, other person, or owner of 198 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 35 of 36 CODING: Words stricken are deletions; words underlined are additions. an animal in obtaining a controlled substance through deceptive, untrue, or fraudulent representations in or related to the practitioner’s practice. 663 893.13(8)(a)2. 3rd Employ a trick or scheme in the practitioner’s practice to assist a patient, other person, or owner of an animal in obtaining a controlled substance. 664 893.13(8)(a)3. 3rd Knowingly write a prescription for a controlled substance for a fictitious person. 665 893.13(8)(a)4. 3rd Write a prescription for a controlled substance for a patient, other person, or an animal if the sole purpose of writing the prescription is a monetary benefit for the practitioner. 666 199 Florida Senate - 2022 SB 850 28-01065-22 2022850__ Page 36 of 36 CODING: Words stricken are deletions; words underlined are additions. 918.13(1)(a) 3rd Alter, destroy, or conceal investigation evidence. 667 944.47 (1)(a)1. & 2. 3rd Introduce contraband to correctional facility. 668 944.47(1)(c) 2nd Possess contraband while upon the grounds of a correctional institution. 669 985.721 3rd Escapes from a juvenile facility (secure detention or residential commitment facility). 670 Reviser’s note.—Amended to conform to the repeal of s. 815.04(3) 671 by this act. 672 Section 43. This act shall take effect on the 60th day 673 after adjournment sine die of the session of the Legislature in 674 which enacted. 675 200 Item #3B ____________________ • Compliance Checklist – Collier County 201 )&$ )&$ 202 )&$ 203 Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. Date: 2022.02.10 16:38:48 -05'00' 204 +ROO\(&RVE\ $XJXVWHolly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2021.08.27 10:25:40 -04'00' 2021 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 1 of 3 205 8/27/2021 Florida Department of Revenue | My Account - My Certificate History https://www.mytestcom.net/app/myAccountAccessTestResults.cfm?CertificatesOnly=yes 1/1 Welcome new user, Holly E Cosby Sign Out Content My Account My Account - My Certificate History User Information Name Holly E Cosby Email holly@cosbylaw.com Available Certificates The following is a detailed list of your certificates. If you have permission to review the detail of any content taken, the test (content) name will appear below as a link you can click on to open. If a certificate is available, note an icon in the certificate column below. Certificates are generated in an Adobe PDF format. Clicking on an icon will open the PDF certificate in a popup window. You may need to disable any popup blockers to view. Once opened, you can save the certificate on your computer or print. History Type Score Max Pass Date (end time)Reqd.Open Cert. 2021 Value Adjustment Board Members and Board Attorneys VAB Exam Exam 97 100 August 27, 2021 10:21:16 AM EDT 2021 Value Adjustment Board Members and Board Attorneys VAB Training Course Successful August 26, 2021 9:31:29 PM EDT Cancel 2021 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 2 of 3 206 Florida Department of Revenue Certificate of Training Holly E Cosby has received 2021 Value Adjustment Board Members and Board Attorneys VAB Training on 8/26/21 2021 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 3 of 3 207 2021 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 1 of 5208 Florida Department of Revenue Certificate of Training Lorraine Dube has received 2021 Real Property Appraiser Special Magistrates VAB Training on 8/31/21 2021 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 2 of 5209 Florida Department of Revenue Certificate of Training Scott H. Watson has received 2021 Real Property Appraiser Special Magistrates VAB Training on 9/28/21 2021 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 3 of 5210 2021 Collier VAB Checklist Exhibit "6"Checklist Exhibit "6" Page 4 of 5211 2021 Collier VAB Checklist Exhibit "6"Checklist Exhibit "6" Page 5 of 5212 2021 Collier VAB Checklist Exhibit "7" Checklist Exhibit "7" Page 1 of 109213 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/214 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/215 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/216 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/217 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/218 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/219 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/220 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/221 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/222 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/223 Total Hearings Scheduled: 2Page 11 of 1110/15/2021 3:23:07PM 2021224 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/225 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/226 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/227 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/228 Total Hearings Scheduled: 25Page 3 of 310/15/2021 3:23:07PM 2021229 2021 Collier VAB Checklist Exhibit "7" Checklist Exhibit "7" Page 18 of 109230 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/231 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/232 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/233 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/234 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/235 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/236 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/237 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/238 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/239 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/240 Total Hearings Scheduled: 38Page 4 of 410/15/2021 3:23:07PM 2021241 2021 Collier VAB Checklist Exhibit "7" Checklist Exhibit "7" Page 30 of 109242 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/243 2021 Collier VAB Checklist Exhibit "7" Checklist Exhibit "7" Page 32 of 109244 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/245 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/246 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/247 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/248 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/249 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/250 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/251 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/252 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/253 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/254 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/255 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/256 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/257 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/258 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/259 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/260 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/261 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/262 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/263 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/264 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/265 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/266 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/267 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/268 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/269 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/270 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/271 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/272 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/273 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/274 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/275 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/276 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/277 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/278 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/279 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/280 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/281 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/282 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/283 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/284 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/285 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/286 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/287 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/288 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/289 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/290 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/291 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/292 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/293 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/294 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/295 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/296 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/297 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/298 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/299 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/300 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/301 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/302 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/303 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/304 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/305 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/306 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/307 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/308 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/309 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/310 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/311 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/312 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/313 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/314 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/315 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/316 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/317 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/318 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/319 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/320 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2021Tax RollFrom 10/ 18/2021to 12/31/321 Item #3C1 ____________________ • Correspondence from VAB Participants • Tim Hart/DOR • Preston Allex • Nathan Mandler • S. James Akers 322 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Wednesday, December 1, 2021 12:41 PM To:Derek M. Johnssen; Martha S. Vergara; Ann P. Jennejohn Subject:FW: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Attachments:2021-109.pdf; 2021-110.pdf; 2021-112.pdf; 2021-113.pdf; 2021-114.pdf; 2021-115.pdf; 2021-116.pdf; 2021-166.pdf; 2021-167.pdf; 2021-261.pdf; 2021-262.pdf; Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Importance:High ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Good afternoon, All. I received the email below from the DOR after 5pm last night. I plan on responding with support for my decision, and I will NOT be overturning my denial for reschedule request. I believe that I am correct in my review and assessment, and it is not Mr. Keller’s place to demand that I reconsider. I will be sure to copy you on the response. We will also need to include this in the final meeting agenda to advise the Board of the complaint lodged with the DOR and my response thereto. Please let me know if you have any questions or concerns. 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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Tuesday,November30,20215:07PM To:holly@cosbylaw.com Subject:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 323 2 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Sent:Monday,November29,20215:01PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:MarkHamilton<Mark.Hamilton@floridarevenue.com>;JennaHarper<Jenna.Harper@floridarevenue.com>;Rene Lewis<Rene.Lewis@floridarevenue.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 324 3 From:DianeDeFronzo<admin@taxflorida.com> Sent:Monday,November29,20214:58PM To:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Cc:JeffNelson<jnelson@taxflorida.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Ms.Goldstein, PleaseseetheattachedemailsenttoCollierCountyrequestinganewhearingdateaswehavehearingsMiamiͲDade, Orange,andSeminoleCountiesthesamedayandtime.OurrequestwasdeniedbytheCollierCountyVAB.Itis impossibleforustoattendhearingsinfourcountiesonthesameday.Pleaseadviseonhowyourecommendwe proceed. Regards, DIANE DEFRONZO From:MarthaS.Vergara<Martha.Vergara@collierclerk.com>OnBehalfOfvalueadjustmentboard Sent:Monday,November29,20218:29AM To:DianeDeFronzo<admin@taxflorida.com> Subject:RE:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Morning Diane, Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, VAB Admin From:DianeDeFronzo<admin@taxflorida.com> Sent:Tuesday,November23,202110:17AM To:valueadjustmentboard<VABCLERK@collierclerk.com> Subject:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Werespectfullyrequestanewhearingdateaswehaveconflictsinothercounties,seeattached. 325 4 Pleaseadviseandthankyou, DIANE DEFRONZO Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyouhavereceived thiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeatcollierclerk@collierclerk.com anddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 326 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00109 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00109 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 327 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00109 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 9:00 am and 11:00 am, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00109 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00109.pdf 328 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00110 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00110 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 329 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00110 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 11:00 am and 1:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00110 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00110.pdf 330 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00112 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00112 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 331 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00112 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 9:00 am and 11:00 am, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00112 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00112.pdf 332 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00113 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00113 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 333 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00113 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 3:00 pm and 5:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00113 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00113.pdf 334 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00114 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00114 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 335 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00114 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 3:00 pm and 5:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00114 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00114.pdf 336 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00115 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00115 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 337 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00115 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 1:00 pm and 3:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00115 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00115.pdf 338 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00116 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00116 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 339 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00116 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 11:00 am and 1:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00116 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00116.pdf 340 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00166 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00166 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 341 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00166 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 1:00 pm and 3:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00166 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00166.pdf 342 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00167 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00167 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 343 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00167 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 1:00 pm and 3:00 pm, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00167 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00167.pdf 344 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00261 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00261 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 345 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00261 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 9:00 am and 11:00 am, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00261 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00261.pdf 346 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00262 Page 1 of 2 Collier TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 2021-00262 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 11/24/2021 ■ 347 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00262 Review Date 11/24/21 Grant/Deny Deny Explanation The instant hearing is scheduled on 12/6/21 between 9:00 am and 11:00 am, and the notice for the instant hearing was provided to petitioner on 10/8/21. On 11/23/21, petitioner requested to reschedule this hearing and ten (10) other Collier County VAB hearings also scheduled on 12/6/21, providing the following documentation with the instant request: three notices of telephonic VAB hearings in Seminole County, Florida, and three notices for VAB hearings in Orange County, Florida, all scheduled on 12/6/21. VAB Counsel will note that petitioner works for a tax services/taxpayer representative company that files VAB petitions throughout the State of Florida, and as such, should prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. The purpose of F.A.C. 12D-9 and 12D-10 is to offer Florida VABs additional guidance for uniformity in operations among all Florida VABs. VAB Counsel will note that pursuant to F.A.C. 12D- 9.019(4)(i), VABs are not obligated to grant reschedule requests (due to conflicting VAB hearing dates) if doing so will be prejudicial to the VAB’s performance of its function in the taxing process. In this case, rescheduling this hearing along with the other ten (10) hearings would be prejudicial to the VAB’s performance of its function in the taxing process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner’s request must be denied, and the instant hearing scheduled for 12/6/21 must continue as scheduled. 2021-00262 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00262.pdf 348 1 Martha S. Vergara From:Diane DeFronzo <admin@taxflorida.com> Sent:Tuesday, November 23, 2021 10:17 AM To:value adjustment board Subject:Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Attachments:Collier Hearing Conflicts 12.6.21.pdf; Collier Petition List Hearings 12.6.21.pdf Werespectfullyrequestanewhearingdateaswehaveconflictsinothercounties,seeattached. Pleaseadviseandthankyou, DIANE DEFRONZO 349 350 351 352 353 354 355 356 357 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Wednesday, December 1, 2021 2:06 PM To:'Steve Keller' Cc:Martha S. Vergara; Ann P. Jennejohn; Derek M. Johnssen Subject:RE: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Attachments:12D-9.019 eff 3-30-10.docx; 12D-9.019 eff 9-26-11.docx; 12D-9.019 eff 6-14-16.docx; 12D-9.019 eff 7-1-16.docx; 12D-9.019 eff 3-13-17.docx; 12D-9.019 eff 9-19-17.docx Importance:High ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Good afternoon, Mr. Keller. Thank you for providing me with the issue below and for the opportunity to respond to the same. While I can appreciate your interpretation of the statutes and the rules, I respectfully disagree, with substance, and it is for that reason that I will not be reconsidering the denial of Mr. Hart’s request. I will, however, provide you with the basis for this decision, so that you are able to have a deeper understanding of the reasoning for the outcome of the review. Back in 2010 and 2011, Florida Administrative Code Section 12D-9.019(4)(b) actually contained criteria to consider for rescheduling Value Adjustment Board (VAB) hearings for good cause, which did indeed include the petitioner being scheduled for hearings at the same TIME in a different jurisdiction. In 2016, however, when FAC 12D-9.019 was revised, that criteria fell away and was never to return. I have attached all versions of FAC 12D-9.019 showing the same. The language is highlighted in the 2010 and 2011 versions attached, but you will see that it is absent in all future versions. I believe that this speaks to legislative intent, and I believe that because the criteria was removed and has not returned, the intention is that that criteria is no longer considered good cause. Additionally, I will point out that Florida Statute Section 194.032 does not contain any language that requires a VAB to grant a request for rescheduled VAB hearings when petitioner has hearings scheduled in multiple jurisdictions. As that language was previously in FAC 12D-9.019, and was then removed, if that criteria was to be part of the statute, it would be included therein and it is not. Additionally, the current version of FAC 12D-9.019, which has been in effect since September 19, 2017 and which is also attached, does indeed state what you provided below, that the clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates. However, you left out a crucial portion of that rule, which is applicable to this situation. The rule you referenced culminates with the following: “…when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. In each of the Collier County VAB reviews you attached, which you requested I reconsider, the language regarding the prejudice to the board’s performance of its function in the taxing process is explicitly stated. Rescheduling the referenced eleven hearings will severely impact Collier County VAB operations. It is for that reason, along with legislative intent, that I believe I am supported in denying the petitioner’s request. Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for 358 2 Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you. Further still, unless you intend to reach out to all Florida counties with identical legal advice, which includes the information below with regards to the DOR’s interpretation of FAC 12D-9.019 and Florida Statute 194.032, and which includes a DOR mandate that all Florida Value Adjustment Boards grant rescheduled hearings when a petitioner has hearings scheduled in more than one county, your request below contradicts the intent of the Florida Administrative Code with regards to the uniformity of VAB operations across the State of Florida. I am absolutely certain that there are other Florida counties that DO NOT grant requests for rescheduled hearings when the basis is conflicting VAB hearings in multiple jurisdictions, and unless and until all Florida VABs receive such a mandate, I believe your request below to be improper. It cannot be demanded that Collier County disrupt its VAB operations to accommodate such a request unless all other VABs are mandated to do the same. I will culminate this response with one final topic, which I stand by. If a petitioner is a tax services/taxpayer representative company, and said company files VAB petitions throughout the State of Florida, then that petitioner SHOULD prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. As an attorney, I have the duty to take on only the amount of work I can handle. I represent six (6) VABs, and it is my responsibility to balance that. Additionally, I represent landlords for leasing and evictions, and I have a responsibility to take on only that which I can handle. If I take on more client caseloads than I am able to handle, I cannot write to the Florida Bar every time I have two judges that want to set hearings on the same date and time. It is my doing that I have a large caseload, and it is my responsibility to ensure that I have the capacity to represent the clients that have entrusted me with their legal needs. The taxpayer representative is no different, and if they are going to hold themselves out for taxpayer representation in multiple counties, then they should be prepared to adequately represent their client caseload, however large it may be. I have copied the Collier County VAB Administration on this email, so that they are aware of this matter and my response to the same. However, as the petitioner utilized the DOR as a conduit, it seems most appropriate that your office reach out to the petitioner as soon as possible to advise that their Collier County VAB hearings remain scheduled for December 6th, so that they can prepare for the same. Respectfully, Holly Cosby Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 359 3 (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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Tuesday,November30,20215:07PM To:holly@cosbylaw.com Subject:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 360 4 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Sent:Monday,November29,20215:01PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:MarkHamilton<Mark.Hamilton@floridarevenue.com>;JennaHarper<Jenna.Harper@floridarevenue.com>;Rene Lewis<Rene.Lewis@floridarevenue.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 From:DianeDeFronzo<admin@taxflorida.com> Sent:Monday,November29,20214:58PM To:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Cc:JeffNelson<jnelson@taxflorida.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Ms.Goldstein, PleaseseetheattachedemailsenttoCollierCountyrequestinganewhearingdateaswehavehearingsMiamiͲDade, Orange,andSeminoleCountiesthesamedayandtime.OurrequestwasdeniedbytheCollierCountyVAB.Itis impossibleforustoattendhearingsinfourcountiesonthesameday.Pleaseadviseonhowyourecommendwe proceed. Regards, DIANE DEFRONZO From:MarthaS.Vergara<Martha.Vergara@collierclerk.com>OnBehalfOfvalueadjustmentboard Sent:Monday,November29,20218:29AM To:DianeDeFronzo<admin@taxflorida.com> Subject:RE:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Morning Diane, 361 5 Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, VAB Admin From:DianeDeFronzo<admin@taxflorida.com> Sent:Tuesday,November23,202110:17AM To:valueadjustmentboard<VABCLERK@collierclerk.com> Subject:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Werespectfullyrequestanewhearingdateaswehaveconflictsinothercounties,seeattached. Pleaseadviseandthankyou, DIANE DEFRONZO Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyouhavereceived thiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeatcollierclerk@collierclerk.com anddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. 362 6 Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 363 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition, 2. The experience of the petitioner, 3. The complexity of the issues or the evidence to be presented, 4. The number of petitions/parcels to be heard at a single hearing, 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and, 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing, 2. The type of hearing scheduled, 3. The date and time of the scheduled hearing, 4. The time reserved, or instructions on how to obtain this information, 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms, 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question, 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser, 8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing, 9. Instructions on bringing copies of evidence, 10. Any information necessary to comply with federal or state disability or accessibility acts; and, 11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (4) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (5)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to reschedule the hearing. (b) In no event shall a petitioner be required to wait more than a reasonable time after the scheduled time to be heard or, if the petition has been scheduled to be heard within a block of time, after the beginning of the block of time. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall reschedule the petitioner’s hearing. A reasonable time must not exceed two hours. After two hours, the petitioner has the right to inform the board chairperson, or the clerk as board designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no show. If the hearing does not commence within two hours and the petitioner leaves, the clerk must reschedule the hearing. 364 (c) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. 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, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17. 365 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition; 2. The experience of the petitioner; 3. The complexity of the issues or the evidence to be presented; 4. The number of petitions/parcels to be heard at a single hearing; 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing; 4. The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing; 9. Instructions on bringing copies of evidence; 10. Any information necessary to comply with federal or state disability or accessibility acts; and 11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (b) If the petitioner has requested a copy of the property record card, it shall be sent no later than the time at which the notice of hearing is sent. (4)(a) The petitioner may reschedule the hearing without good cause one time by submitting a written request to the board clerk no fewer than five (5) calendar days before the scheduled appearance. To calculate the five (5) 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 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. (b) A petitioner may request a rescheduling of a hearing for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. A rescheduling for good cause shall not be treated as the one time rescheduling to which a petitioner has a right upon timely request under Section 194.032(2), F.S. Reasons for “good cause” that a board clerk or board designee may consider in providing for a rescheduling are: 1. Petitioner is scheduled for a value adjustment board hearing for the same time in another jurisdiction; 2. Illness of the petitioner or a family member; 3. Death of a family member; 366 4. The taxpayer’s hearing does not begin within a reasonable time of their scheduled hearing time; or 5. Other reasons beyond the control of the petitioner. (c) The property appraiser or tax collector may submit a written request to the board clerk to reschedule the hearing, and must provide a copy of the request to the petitioner. If there is a conflict, such as the attorney or staff needs to attend two different hearings which are scheduled at the same time, the property appraiser or tax collector may request a reschedule. (5) A request to reschedule the hearing made by the petitioner fewer than five calendar days before the scheduled hearing may be made only for an emergency when good cause is shown. Such a request shall be made to the board clerk who shall forward the request to the board or a board designee, which includes the board clerk, board legal counsel or a special magistrate. (a) If the board or a board 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. (b) If the board or a board designee determines that the request demonstrates good cause, the request will be granted. In that event, the board clerk will issue a notice of hearing with the new hearing date, which shall be the earliest date that is convenient for all parties. (c) The board clerk shall give appropriate notice to the petitioner of the determination as to good cause. Form DR-485WCN is designated and may be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The board clerk shall also appropriately notify the property appraiser or tax collector. (d) When rescheduling hearings under this rule subsection or subsection (4) above, if the parties are unable to agree on an earlier date, the board clerk is authorized to schedule the hearing and send a notice of such hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The board clerk is responsible for notifying the parties of any rescheduling. (6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (7)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition. (b) In no event shall a petitioner be required to wait more than a reasonable time from the scheduled time to be heard. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall find good cause is present and shall reschedule the petitioner’s hearing. (c) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. 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, 195.022, 213.05 FS. History–New 3-30-10. 367 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition; 2. The experience of the petitioner; 3. The complexity of the issues or the evidence to be presented; 4. The number of petitions/parcels to be heard at a single hearing; 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing; 4. The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing; 9. Instructions on bringing copies of evidence; 10. Any information necessary to comply with federal or state disability or accessibility acts; and, 11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (4) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (5)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition. (b) In no event shall a petitioner be required to wait more than a reasonable time from the scheduled time to be heard. A reasonable time shall not exceed four hours. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall find good cause is present and shall reschedule the petitioner’s hearing. (c) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. 368 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, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16. 369 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition, 2. The experience of the petitioner, 3. The complexity of the issues or the evidence to be presented, 4. The number of petitions/parcels to be heard at a single hearing, 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and, 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing, 2. The type of hearing scheduled, 3. The date and time of the scheduled hearing, 4. The time reserved, or instructions on how to obtain this information, 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms, 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question, 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser, 8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing, 9. Instructions on bringing copies of evidence, 10. Any information necessary to comply with federal or state disability or accessibility acts; and, 11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (4) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (5)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition. (b) In no event shall a petitioner be required to wait more than a reasonable time from the scheduled time to be heard. A reasonable time shall not exceed four hours. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall find good cause is present and shall reschedule the petitioner’s hearing. (c) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. 370 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, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1-16. 371 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition, 2. The experience of the petitioner, 3. The complexity of the issues or the evidence to be presented, 4. The number of petitions/parcels to be heard at a single hearing, 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and, 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (d) In scheduling hearings before specific special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. (e) In those counties that use special magistrates, after an attorney special magistrate has produced a recommended decision on a determination 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, the petition shall be scheduled for a hearing before a real property valuation special magistrate for an administrative review of the value(s), unless the petitioner waives administrative review of the value. The clerk must notify the petitioner and property appraiser of the scheduled time in the manner described in this rule. This hearing is subject to the single time reschedule for good cause as provided in this rule. In counties that do not use special magistrates the board may proceed directly to a valuation hearing where properly noticed as provided in this rule. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481, Value Adjustment Board – Notice of Hearing, is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing, however, if the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time shall be indicated on the notice; 4. The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing a single time for good cause as defined in Section 194.032(2)(a), F.S.; 9. A statement that Section 194.032(2)(a), F.S., defines “good cause” as circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing; 10. Instructions on bringing copies of evidence; 11. Any information necessary to comply with federal or state disability or accessibility acts; and, 12. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. 372 (4) Each party may reschedule the hearing a single time for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. As used in this subsection, the term “good cause” is defined in Section 194.032(2)(a), F.S. (a) The board clerk shall ascertain if the opposing party has been furnished a copy of the request, and if not, shall furnish the request to the opposing party. The board clerk shall promptly forward the reschedule request to the board or a board designee to make a determination as to good cause; for this determination, the board designee includes the board clerk, board legal counsel or a special magistrate. (b) The board or board designee shall grant the hearing reschedule for any request that qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the request based on its face and whether it meets the provisions for good cause on its face. (c) If the board or a board 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. (d) If the board or a board designee determines that the request demonstrates good cause, the request will be granted. (e) Requests to reschedule shall be processed without delay and the processing shall be accelerated where necessary to ensure, if possible, that the parties are provided notice of the determination before the original hearing time. (f) The board clerk shall give prompt notice to the parties of the determination as to good cause. Form DR-485WCN, Value Adjustment Board – Clerk’s Notice, is designated and may be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (g) If good cause is found, the clerk shall give immediate notice of cancellation of the hearing and shall proceed as provided in paragraph (h). (h) The clerk must receive any notice of conflict dates submitted by a party before notice of a rescheduled hearing is sent to both parties or before expiration of any period allowed by the clerk or board to both parties for such submittal. (i) The clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. (j) The board clerk is responsible for notifying the parties of any rescheduling and will issue a notice of hearing with the new hearing date which shall, if possible, be the earliest date that is convenient for all parties. (k) When rescheduling hearings under this rule, if the parties are unable to agree on an earlier date, the board clerk is authorized to schedule the hearing and send a notice of such hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that the notice shall be received by the petitioner no less than fifteen (15) calendar days prior to the day of such scheduled appearance, unless this notice is waived by both parties. (l) The clerk is authorized to inquire if a party wants their evidence considered in the event of their absence from the hearing. (m) The clerk is authorized to ask the parties if they will waive the 15 days’ notice for rescheduled hearings; however, the parties are not required to do so. (n) A party must not assume the request to reschedule has been granted until notified by the clerk. (5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the rescheduled time in the manner referenced in subsection (3), so that the notice shall be received no less than fifteen (15) calendar days prior to the day of such rescheduled appearance, unless this notice is waived by both parties. (6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (7)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to reschedule the hearing. (b) In no event shall a petitioner be required to wait more than a reasonable time after the scheduled time to be heard or, if the petition has been scheduled to be heard within a block of time, after the beginning of the block of time. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall reschedule the petitioner’s hearing. A reasonable time must not exceed two hours. After two hours, the petitioner has the right to inform the board chairperson, or the clerk as board designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no show. If the hearing does not commence within two hours and the petitioner leaves, the clerk must reschedule the hearing. 373 (c) A rescheduling under this subsection is not a request by a party to reschedule as provided in subsection (4). (d) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (8) 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/forms/. 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, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17, 9-19-17. 374 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition; 2. The experience of the petitioner; 3. The complexity of the issues or the evidence to be presented; 4. The number of petitions/parcels to be heard at a single hearing; 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk’s judgment, an adequate amount of time is provided for presenting and considering evidence. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing; 4. The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; 7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing; 9. Instructions on bringing copies of evidence; 10. Any information necessary to comply with federal or state disability or accessibility acts; and 11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (b) If the petitioner has requested a copy of the property record card, it shall be sent no later than the time at which the notice of hearing is sent. (4)(a) The petitioner may reschedule the hearing without good cause one time by submitting a written request to the board clerk no fewer than five (5) calendar days before the scheduled appearance. To calculate the five (5) 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 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. (b) A petitioner may request a rescheduling of a hearing for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. A rescheduling for good cause shall not be treated as the one time rescheduling to which a petitioner has a right upon timely request under Section 194.032(2), F.S. Reasons for “good cause” that a board clerk or board designee may consider in providing for a rescheduling are: 1. Petitioner is scheduled for a value adjustment board hearing for the same time in another jurisdiction; 2. Illness of the petitioner or a family member; 3. Death of a family member; 375 4. The taxpayer’s hearing does not begin within a reasonable time of their scheduled hearing time; or 5. Other reasons beyond the control of the petitioner. (c) The property appraiser or tax collector may submit a written request to the board clerk to reschedule the hearing, and must provide a copy of the request to the petitioner. If there is a conflict, such as the attorney or staff needs to attend two different hearings which are scheduled at the same time, the property appraiser or tax collector may request a reschedule. (5) A request to reschedule the hearing made by the petitioner fewer than five calendar days before the scheduled hearing may be made only for an emergency when good cause is shown. Such a request shall be made to the board clerk who shall forward the request to the board or a board designee, which includes the board clerk, board legal counsel or a special magistrate. (a) If the board or a board 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. (b) If the board or a board designee determines that the request demonstrates good cause, the request will be granted. In that event, the board clerk will issue a notice of hearing with the new hearing date, which shall be the earliest date that is convenient for all parties. (c) The board clerk shall give appropriate notice to the petitioner of the determination as to good cause. Form DR-485WCN is designated and may be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The board clerk shall also appropriately notify the property appraiser or tax collector. (d) When rescheduling hearings under this rule subsection or subsection (4) above, if the parties are unable to agree on an earlier date, the board clerk is authorized to schedule the hearing and send a notice of such hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The board clerk is responsible for notifying the parties of any rescheduling. (6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (7)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to determine good cause exists to reschedule a petition. (b) In no event shall a petitioner be required to wait more than a reasonable time from the scheduled time to be heard. A reasonable time shall not exceed four hours. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall find good cause is present and shall reschedule the petitioner’s hearing. (c) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. 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, 195.022, 213.05 FS. History–New 3-30-10, Amended 9-26-11. 376 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Wednesday, December 1, 2021 3:06 PM To:Martha S. Vergara; Ann P. Jennejohn; Derek M. Johnssen Subject:FW: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Attachments:12D-9.019 eff 3-30-10.docx; 12D-9.019 eff 9-26-11.docx; 12D-9.019 eff 6-14-16.docx; 12D-9.019 eff 7-1-16.docx; 12D-9.019 eff 3-13-17.docx; 12D-9.019 eff 9-19-17.docx Importance:High ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Additional email from DOR – I already responded and copied all of you. 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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Wednesday,December1,20212:54PM To:holly@cosbylaw.com Subject:VABCollier20211201/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Importance:High Dear Ms. Cosby: Thank you for this discussion of the rule history and the amendments relating to specific good cause examples, including the example of hearings in another county. The reason that the example of “hearings in another county”, together with the other examples, was amended out of the rule was that the statute in 2016 was amended to incorporate a definition of “good cause” without limitation. See chapter 2016-128, Section 10 Laws of Florida. We believe that definition does include conflicting hearings in another county. The rule could not enumerate all the many examples of good cause and for that reason these few examples were amended out of the rule at that time. Because the rule and the statute include, within “good cause,” situations of conflicting 377 2 hearings in another county, we again respectfully ask that you reconsider the rescheduling of these Collier hearings on this basis. Sincerely, Stephen J. Keller From:holly@cosbylaw.com<holly@cosbylaw.com> Sent:Wednesday,December1,20212:06PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:'MarthaS.Vergara'<Martha.Vergara@collierclerk.com>;'AnnP.Jennejohn'<Ann.Jennejohn@collierclerk.com>; 'DerekM.Johnssen'<Derek.Johnssen@collierclerk.com> Subject:RE:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Importance:High Good afternoon, Mr. Keller. Thank you for providing me with the issue below and for the opportunity to respond to the same. While I can appreciate your interpretation of the statutes and the rules, I respectfully disagree, with substance, and it is for that reason that I will not be reconsidering the denial of Mr. Hart’s request. I will, however, provide you with the basis for this decision, so that you are able to have a deeper understanding of the reasoning for the outcome of the review. Back in 2010 and 2011, Florida Administrative Code Section 12D-9.019(4)(b) actually contained criteria to consider for rescheduling Value Adjustment Board (VAB) hearings for good cause, which did indeed include the petitioner being scheduled for hearings at the same TIME in a different jurisdiction. In 2016, however, when FAC 12D-9.019 was revised, that criteria fell away and was never to return. I have attached all versions of FAC 12D-9.019 showing the same. The language is highlighted in the 2010 and 2011 versions attached, but you will see that it is absent in all future versions. I believe that this speaks to legislative intent, and I believe that because the criteria was removed and has not returned, the intention is that that criteria is no longer considered good cause. Additionally, I will point out that Florida Statute Section 194.032 does not contain any language that requires a VAB to grant a request for rescheduled VAB hearings when petitioner has hearings scheduled in multiple jurisdictions. As that language was previously in FAC 12D-9.019, and was then removed, if that criteria was to be part of the statute, it would be included therein and it is not. Additionally, the current version of FAC 12D-9.019, which has been in effect since September 19, 2017 and which is also attached, does indeed state what you provided below, that the clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates. However, you left out a crucial portion of that rule, which is applicable to this situation. The rule you referenced culminates with the following: “…when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. In each of the Collier County VAB reviews you attached, which you requested I reconsider, the language regarding the prejudice to the board’s performance of its function in the taxing process is explicitly stated. Rescheduling the referenced eleven hearings will severely impact Collier County VAB operations. It is for that reason, along with legislative intent, that I believe I am supported in denying the petitioner’s request. Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still 378 3 provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you. Further still, unless you intend to reach out to all Florida counties with identical legal advice, which includes the information below with regards to the DOR’s interpretation of FAC 12D-9.019 and Florida Statute 194.032, and which includes a DOR mandate that all Florida Value Adjustment Boards grant rescheduled hearings when a petitioner has hearings scheduled in more than one county, your request below contradicts the intent of the Florida Administrative Code with regards to the uniformity of VAB operations across the State of Florida. I am absolutely certain that there are other Florida counties that DO NOT grant requests for rescheduled hearings when the basis is conflicting VAB hearings in multiple jurisdictions, and unless and until all Florida VABs receive such a mandate, I believe your request below to be improper. It cannot be demanded that Collier County disrupt its VAB operations to accommodate such a request unless all other VABs are mandated to do the same. I will culminate this response with one final topic, which I stand by. If a petitioner is a tax services/taxpayer representative company, and said company files VAB petitions throughout the State of Florida, then that petitioner SHOULD prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. As an attorney, I have the duty to take on only the amount of work I can handle. I represent six (6) VABs, and it is my responsibility to balance that. Additionally, I represent landlords for leasing and evictions, and I have a responsibility to take on only that which I can handle. If I take on more client caseloads than I am able to handle, I cannot write to the Florida Bar every time I have two judges that want to set hearings on the same date and time. It is my doing that I have a large caseload, and it is my responsibility to ensure that I have the capacity to represent the clients that have entrusted me with their legal needs. The taxpayer representative is no different, and if they are going to hold themselves out for taxpayer representation in multiple counties, then they should be prepared to adequately represent their client caseload, however large it may be. I have copied the Collier County VAB Administration on this email, so that they are aware of this matter and my response to the same. However, as the petitioner utilized the DOR as a conduit, it seems most appropriate that your office reach out to the petitioner as soon as possible to advise that their Collier County VAB hearings remain scheduled for December 6th, so that they can prepare for the same. Respectfully, Holly Cosby 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) 379 4 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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Tuesday,November30,20215:07PM To:holly@cosbylaw.com Subject:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted 380 5 From:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Sent:Monday,November29,20215:01PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:MarkHamilton<Mark.Hamilton@floridarevenue.com>;JennaHarper<Jenna.Harper@floridarevenue.com>;Rene Lewis<Rene.Lewis@floridarevenue.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 From:DianeDeFronzo<admin@taxflorida.com> Sent:Monday,November29,20214:58PM To:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Cc:JeffNelson<jnelson@taxflorida.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Ms.Goldstein, PleaseseetheattachedemailsenttoCollierCountyrequestinganewhearingdateaswehavehearingsMiamiͲDade, Orange,andSeminoleCountiesthesamedayandtime.OurrequestwasdeniedbytheCollierCountyVAB.Itis impossibleforustoattendhearingsinfourcountiesonthesameday.Pleaseadviseonhowyourecommendwe proceed. Regards, DIANE DEFRONZO From:MarthaS.Vergara<Martha.Vergara@collierclerk.com>OnBehalfOfvalueadjustmentboard Sent:Monday,November29,20218:29AM To:DianeDeFronzo<admin@taxflorida.com> Subject:RE:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Morning Diane, Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, 381 6 VAB Admin From:DianeDeFronzo<admin@taxflorida.com> Sent:Tuesday,November23,202110:17AM To:valueadjustmentboard<VABCLERK@collierclerk.com> Subject:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Werespectfullyrequestanewhearingdateaswehaveconflictsinothercounties,seeattached. Pleaseadviseandthankyou, DIANE DEFRONZO Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyouhavereceived thiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeatcollierclerk@collierclerk.com anddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 382 7 NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 383 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Wednesday, December 1, 2021 3:04 PM To:'Steve Keller' Cc:Martha S. Vergara; Ann P. Jennejohn; Derek M. Johnssen Subject:RE: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 Importance:High ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Good afternoon, Mr. Keller. Thank you for the additional detail with regards to the history of the rule and statute, and your interpretation of the same. I maintain that rescheduling the referenced eleven hearings will impact Collier County VAB operations, and for that reason the request shall remain denied, which is explicitly supported in F.A.C. 12D-9.019(4)(b). The initial review and results from the same must stand. Additionally, I will advise that I have now responded to this matter twice, with no change, all which will be billed to the Collier County VAB. I feel that any further requests for reconsideration will cost my client additional and unnecessary legal billing. Please advise the petitioner accordingly that their Collier County VAB hearings remain scheduled for December 6th. Respectfully, Holly Cosby 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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Wednesday,December1,20212:54PM To:holly@cosbylaw.com 384 2 Subject:VABCollier20211201/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Importance:High Dear Ms. Cosby: Thank you for this discussion of the rule history and the amendments relating to specific good cause examples, including the example of hearings in another county. The reason that the example of “hearings in another county”, together with the other examples, was amended out of the rule was that the statute in 2016 was amended to incorporate a definition of “good cause” without limitation. See chapter 2016-128, Section 10 Laws of Florida. We believe that definition does include conflicting hearings in another county. The rule could not enumerate all the many examples of good cause and for that reason these few examples were amended out of the rule at that time. Because the rule and the statute include, within “good cause,” situations of conflicting hearings in another county, we again respectfully ask that you reconsider the rescheduling of these Collier hearings on this basis. Sincerely, Stephen J. Keller From:holly@cosbylaw.com<holly@cosbylaw.com> Sent:Wednesday,December1,20212:06PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:'MarthaS.Vergara'<Martha.Vergara@collierclerk.com>;'AnnP.Jennejohn'<Ann.Jennejohn@collierclerk.com>; 'DerekM.Johnssen'<Derek.Johnssen@collierclerk.com> Subject:RE:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Importance:High Good afternoon, Mr. Keller. Thank you for providing me with the issue below and for the opportunity to respond to the same. While I can appreciate your interpretation of the statutes and the rules, I respectfully disagree, with substance, and it is for that reason that I will not be reconsidering the denial of Mr. Hart’s request. I will, however, provide you with the basis for this decision, so that you are able to have a deeper understanding of the reasoning for the outcome of the review. Back in 2010 and 2011, Florida Administrative Code Section 12D-9.019(4)(b) actually contained criteria to consider for rescheduling Value Adjustment Board (VAB) hearings for good cause, which did indeed include the petitioner being scheduled for hearings at the same TIME in a different jurisdiction. In 2016, however, when FAC 12D-9.019 was revised, that criteria fell away and was never to return. I have attached all versions of FAC 12D-9.019 showing the same. The language is highlighted in the 2010 and 2011 versions attached, but you will see that it is absent in all future versions. I believe that this speaks to legislative intent, and I believe that because the criteria was removed and has not returned, the intention is that that criteria is no longer considered good cause. Additionally, I will point out that Florida Statute Section 194.032 does not contain any language that requires a VAB to grant a request for rescheduled VAB hearings when petitioner has hearings scheduled in multiple jurisdictions. As that language was previously in FAC 12D-9.019, and was then removed, if that criteria was to be part of the statute, it would be included therein and it is not. 385 3 Additionally, the current version of FAC 12D-9.019, which has been in effect since September 19, 2017 and which is also attached, does indeed state what you provided below, that the clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates. However, you left out a crucial portion of that rule, which is applicable to this situation. The rule you referenced culminates with the following: “…when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. In each of the Collier County VAB reviews you attached, which you requested I reconsider, the language regarding the prejudice to the board’s performance of its function in the taxing process is explicitly stated. Rescheduling the referenced eleven hearings will severely impact Collier County VAB operations. It is for that reason, along with legislative intent, that I believe I am supported in denying the petitioner’s request. Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you. Further still, unless you intend to reach out to all Florida counties with identical legal advice, which includes the information below with regards to the DOR’s interpretation of FAC 12D-9.019 and Florida Statute 194.032, and which includes a DOR mandate that all Florida Value Adjustment Boards grant rescheduled hearings when a petitioner has hearings scheduled in more than one county, your request below contradicts the intent of the Florida Administrative Code with regards to the uniformity of VAB operations across the State of Florida. I am absolutely certain that there are other Florida counties that DO NOT grant requests for rescheduled hearings when the basis is conflicting VAB hearings in multiple jurisdictions, and unless and until all Florida VABs receive such a mandate, I believe your request below to be improper. It cannot be demanded that Collier County disrupt its VAB operations to accommodate such a request unless all other VABs are mandated to do the same. I will culminate this response with one final topic, which I stand by. If a petitioner is a tax services/taxpayer representative company, and said company files VAB petitions throughout the State of Florida, then that petitioner SHOULD prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. As an attorney, I have the duty to take on only the amount of work I can handle. I represent six (6) VABs, and it is my responsibility to balance that. Additionally, I represent landlords for leasing and evictions, and I have a responsibility to take on only that which I can handle. If I take on more client caseloads than I am able to handle, I cannot write to the Florida Bar every time I have two judges that want to set hearings on the same date and time. It is my doing that I have a large caseload, and it is my responsibility to ensure that I have the capacity to represent the clients that have entrusted me with their legal needs. The taxpayer representative is no different, and if they are going to hold themselves out for taxpayer representation in multiple counties, then they should be prepared to adequately represent their client caseload, however large it may be. 386 4 I have copied the Collier County VAB Administration on this email, so that they are aware of this matter and my response to the same. However, as the petitioner utilized the DOR as a conduit, it seems most appropriate that your office reach out to the petitioner as soon as possible to advise that their Collier County VAB hearings remain scheduled for December 6th, so that they can prepare for the same. Respectfully, Holly Cosby 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@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:SteveKeller<Steve.Keller@floridarevenue.com> Sent:Tuesday,November30,20215:07PM To:holly@cosbylaw.com Subject:VABCollier20211130/FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. 387 5 The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Sent:Monday,November29,20215:01PM To:SteveKeller<Steve.Keller@floridarevenue.com> Cc:MarkHamilton<Mark.Hamilton@floridarevenue.com>;JennaHarper<Jenna.Harper@floridarevenue.com>;Rene Lewis<Rene.Lewis@floridarevenue.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 From:DianeDeFronzo<admin@taxflorida.com> Sent:Monday,November29,20214:58PM To:RachelGoldstein<Rachel.Goldstein@floridarevenue.com> Cc:JeffNelson<jnelson@taxflorida.com> Subject:FW:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Ms.Goldstein, PleaseseetheattachedemailsenttoCollierCountyrequestinganewhearingdateaswehavehearingsMiamiͲDade, Orange,andSeminoleCountiesthesamedayandtime.OurrequestwasdeniedbytheCollierCountyVAB.Itis impossibleforustoattendhearingsinfourcountiesonthesameday.Pleaseadviseonhowyourecommendwe proceed. Regards, 388 6 DIANE DEFRONZO From:MarthaS.Vergara<Martha.Vergara@collierclerk.com>OnBehalfOfvalueadjustmentboard Sent:Monday,November29,20218:29AM To:DianeDeFronzo<admin@taxflorida.com> Subject:RE:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 Morning Diane, Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, VAB Admin From:DianeDeFronzo<admin@taxflorida.com> Sent:Tuesday,November23,202110:17AM To:valueadjustmentboard<VABCLERK@collierclerk.com> Subject:CollierNewHearingDateRequestͲConflictsHearingDate12/6/21 ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Werespectfullyrequestanewhearingdateaswehaveconflictsinothercounties,seeattached. Pleaseadviseandthankyou, DIANE DEFRONZO Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyouhavereceived thiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeatcollierclerk@collierclerk.com 389 7 anddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically. Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 390 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Thursday, December 2, 2021 10:23 AM To:'Steve Keller' Cc:Martha S. Vergara; Derek M. Johnssen; Ann P. Jennejohn Subject:RE: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good morning, Mr. Keller. There has been and will be no change to the outcome of my review, nor has there been any modification of my sentiment with regards to the uniformity of VABs across Florida and the DOR’s role in supporting the same. Sincerely, Holly Cosby 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@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Thursday, December 2, 2021 8:36 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. Cosby: Forwarded below is the email received from Ms. DeFronzo, in response to my forwarding your email yesterday. The Department has been advised of these matters and we are forwarding this to you also for your prompt consideration. Sincerely, 391 2 Stephen J. Keller From: Diane DeFronzo <admin@taxflorida.com> Sent: Thursday, December 2, 2021 7:43 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Tim Hart <thart@taxflorida.com>; diane defronzo <diane071161@gmail.com> Subject: RE: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Mr. Keller, In response to Ms. Cosby’s email dated 12/1/21, 2:57pm specifically paragraph 4, see below in Red. “Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you.” Orange County Pet. #00518 was moved to February by the Orange VAB on November 29, 2021. It was never scheduled for hearing on Nov. 29, 2021. We sent a contiguous schedule request on Nov. 17, 2021 to the VAB requesting they add additional petitions, the PAO could not accommodate so the VAB moved to February. This petition was utilized to represent the conflict, but we have several other cases scheduled for the same day in Orange County that are still on the agenda for 12/6, see attachments. Pet. #00562 has been rescheduled by the request of the PAO because the property appraiser’s office could not provide their evidence within the required time frame, we were notified on Nov. 30, 2021. This petition was utilized to represent the conflict, but we have several other cases scheduled for the same day in Orange County that are still on the agenda for 12/6, please see attached hearing notices for this day. We did not advise Collier County of the Miami Dade hearings as we felt providing two county’s conflicts would be sufficient. However, we did advise the DOR as it is part of our workload. We did not provide all conflicting hearing notices as most Value Adjustment Boards will accept 3 or 4 notices and grant a new hearing date. It was not our intention to mislead or be dishonest we were simply demonstrating the hearing, we are still scheduled in Orange, Seminole & Miami-Dade County which should be sufficient for good cause reschedule. I have attached all the hearing notices. 392 3 Diane From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, December 1, 2021 3:36 PM To: Diane DeFronzo <admin@taxflorida.com> Cc: Jeff Nelson <jnelson@taxflorida.com> Subject: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. DeFronzo: Forwarded below is the email received from Collier County, in response to my additional email below to Collier County. Sincerely, Stephen J. Keller From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Wednesday, December 1, 2021 3:04 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: 'Martha S. Vergara' <Martha.Vergara@collierclerk.com>; 'Ann P. Jennejohn' <Ann.Jennejohn@collierclerk.com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com> Subject: RE: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Good afternoon, Mr. Keller. Thank you for the additional detail with regards to the history of the rule and statute, and your interpretation of the same. I maintain that rescheduling the referenced eleven hearings will impact Collier County VAB operations, and for that reason the request shall remain denied, which is explicitly supported in F.A.C. 12D-9.019(4)(b). The initial review and results from the same must stand. Additionally, I will advise that I have now responded to this matter twice, with no change, all which will be billed to the Collier County VAB. I feel that any further requests for reconsideration will cost my client additional and unnecessary legal billing. Please advise the petitioner accordingly that their Collier County VAB hearings remain scheduled for December 6th. Respectfully, Holly Cosby Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 393 4 (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@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, December 1, 2021 2:54 PM To: holly@cosbylaw.com Subject: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. Cosby: Thank you for this discussion of the rule history and the amendments relating to specific good cause examples, including the example of hearings in another county. The reason that the example of “hearings in another county”, together with the other examples, was amended out of the rule was that the statute in 2016 was amended to incorporate a definition of “good cause” without limitation. See chapter 2016-128, Section 10 Laws of Florida. We believe that definition does include conflicting hearings in another county. The rule could not enumerate all the many examples of good cause and for that reason these few examples were amended out of the rule at that time. Because the rule and the statute include, within “good cause,” situations of conflicting hearings in another county, we again respectfully ask that you reconsider the rescheduling of these Collier hearings on this basis. Sincerely, Stephen J. Keller From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Wednesday, December 1, 2021 2:06 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: 'Martha S. Vergara' <Martha.Vergara@collierclerk.com>; 'Ann P. Jennejohn' <Ann.Jennejohn@collierclerk.com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com> Subject: RE: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Good afternoon, Mr. Keller. Thank you for providing me with the issue below and for the opportunity to respond to the same. While I can appreciate your interpretation of the statutes and the rules, I respectfully disagree, with substance, and it is for that reason that I will not be reconsidering the denial of Mr. Hart’s request. I will, however, provide you with the basis for this decision, so that you are able to have a deeper understanding of the reasoning for the outcome of the review. 394 5 Back in 2010 and 2011, Florida Administrative Code Section 12D-9.019(4)(b) actually contained criteria to consider for rescheduling Value Adjustment Board (VAB) hearings for good cause, which did indeed include the petitioner being scheduled for hearings at the same TIME in a different jurisdiction. In 2016, however, when FAC 12D-9.019 was revised, that criteria fell away and was never to return. I have attached all versions of FAC 12D-9.019 showing the same. The language is highlighted in the 2010 and 2011 versions attached, but you will see that it is absent in all future versions. I believe that this speaks to legislative intent, and I believe that because the criteria was removed and has not returned, the intention is that that criteria is no longer considered good cause. Additionally, I will point out that Florida Statute Section 194.032 does not contain any language that requires a VAB to grant a request for rescheduled VAB hearings when petitioner has hearings scheduled in multiple jurisdictions. As that language was previously in FAC 12D-9.019, and was then removed, if that criteria was to be part of the statute, it would be included therein and it is not. Additionally, the current version of FAC 12D-9.019, which has been in effect since September 19, 2017 and which is also attached, does indeed state what you provided below, that the clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates. However, you left out a crucial portion of that rule, which is applicable to this situation. The rule you referenced culminates with the following: “…when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. In each of the Collier County VAB reviews you attached, which you requested I reconsider, the language regarding the prejudice to the board’s performance of its function in the taxing process is explicitly stated. Rescheduling the referenced eleven hearings will severely impact Collier County VAB operations. It is for that reason, along with legislative intent, that I believe I am supported in denying the petitioner’s request. Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you. Further still, unless you intend to reach out to all Florida counties with identical legal advice, which includes the information below with regards to the DOR’s interpretation of FAC 12D-9.019 and Florida Statute 194.032, and which includes a DOR mandate that all Florida Value Adjustment Boards grant rescheduled hearings when a petitioner has hearings scheduled in more than one county, your request below contradicts the intent of the Florida Administrative Code with regards to the uniformity of VAB operations across the State of Florida. I am absolutely certain that there are other Florida counties that DO NOT grant requests for rescheduled hearings when the basis is conflicting VAB hearings in multiple jurisdictions, and unless and until all Florida VABs receive such a mandate, I believe your request below to be improper. It cannot be demanded that Collier County disrupt its VAB operations to accommodate such a request unless all other VABs are mandated to do the same. 395 6 I will culminate this response with one final topic, which I stand by. If a petitioner is a tax services/taxpayer representative company, and said company files VAB petitions throughout the State of Florida, then that petitioner SHOULD prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. As an attorney, I have the duty to take on only the amount of work I can handle. I represent six (6) VABs, and it is my responsibility to balance that. Additionally, I represent landlords for leasing and evictions, and I have a responsibility to take on only that which I can handle. If I take on more client caseloads than I am able to handle, I cannot write to the Florida Bar every time I have two judges that want to set hearings on the same date and time. It is my doing that I have a large caseload, and it is my responsibility to ensure that I have the capacity to represent the clients that have entrusted me with their legal needs. The taxpayer representative is no different, and if they are going to hold themselves out for taxpayer representation in multiple counties, then they should be prepared to adequately represent their client caseload, however large it may be. I have copied the Collier County VAB Administration on this email, so that they are aware of this matter and my response to the same. However, as the petitioner utilized the DOR as a conduit, it seems most appropriate that your office reach out to the petitioner as soon as possible to advise that their Collier County VAB hearings remain scheduled for December 6th, so that they can prepare for the same. Respectfully, Holly Cosby 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@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, November 30, 2021 5:07 PM To: holly@cosbylaw.com Subject: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. 396 7 As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: Rachel Goldstein <Rachel.Goldstein@floridarevenue.com> Sent: Monday, November 29, 2021 5:01 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Mark Hamilton <Mark.Hamilton@floridarevenue.com>; Jenna Harper <Jenna.Harper@floridarevenue.com>; Rene Lewis <Rene.Lewis@floridarevenue.com> Subject: FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 From: Diane DeFronzo <admin@taxflorida.com> Sent: Monday, November 29, 2021 4:58 PM To: Rachel Goldstein <Rachel.Goldstein@floridarevenue.com> Cc: Jeff Nelson <jnelson@taxflorida.com> Subject: FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Ms. Goldstein, 397 8 Please see the attached email sent to Collier County requesting a new hearing date as we have hearings Miami‐Dade, Orange, and Seminole Counties the same day and time. Our request was denied by the Collier County VAB. It is impossible for us to attend hearings in four counties on the same day. Please advise on how you recommend we proceed. Regards, DIANE DEFRONZO From: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, November 29, 2021 8:29 AM To: Diane DeFronzo <admin@taxflorida.com> Subject: RE: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Morning Diane, Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, VAB Admin From: Diane DeFronzo <admin@taxflorida.com> Sent: Tuesday, November 23, 2021 10:17 AM To: value adjustment board <VABCLERK@collierclerk.com> Subject: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 External Message: Please use caution when opening attachments, clicking links, or replying to this message. We respectfully request a new hearing date as we have conflicts in other counties, see attached. Please advise and thank you, DIANE DEFRONZO 398 9 This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public record. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 399 10 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 400 1 Martha S. Vergara From:holly@cosbylaw.com Sent:Thursday, December 2, 2021 3:14 PM To:'Steve Keller' Cc:Martha S. Vergara; Ann P. Jennejohn; Derek M. Johnssen Subject:RE: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request - Conflicts Hearing Date 12/6/21 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon, Mr. Keller. While I respect what you are asking, the constant back and forth on this issue has not only impacted my client financially, but also my office. I have advised that I would not be willing to modify the results of the review, based heavily on the issue of impact of VAB operations. Your email below is getting awfully close to taxpayer bias, and the DOR should remain neutral on all issues. The taxpayer(s) at issue in Collier County are not being robbed of their due process, they have an opportunity to be heard, it is the taxpayer representative and their large caseload that is causing the issue. There is nothing legally that requires that I or my client move mountains in this situation. No, I do not believe that a DOR advisory bulletin would change things, as those are persuasive but not binding. I do not believe that anything you could put in such a bulletin would be persuasive on this front, my client has advised that rescheduling the hearings at issue would cause issues with the efficient operation of the Collier County VAB. Upon further consideration, I am no longer willing to be party to encouraging such a bulletin, when I know that other counties with larger petition loads could be severely affected by such a bulletin, as all VABs have a duty, in most cases, to close by June 1st. Please stop asking me to reconsider. It will not be in the best interests of my client to do so. Sincerely, Holly Cosby 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@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. 401 2 From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Thursday, December 2, 2021 2:59 PM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Dear Ms. Cosby: The Department is interested in uniformity with VABs and stands ready to support such uniformity as much as possible. Based on our email discussions we propose the following resolution of this matter. Would the Collier County VAB agree to reschedule these petitions if the Department agrees to issue an advisory bulletin to VABs to address VAB’s interests in the uniformity in this topic area across Florida and the DOR’s role in supporting the same. We believe this resolution would satisfy interests that we have identified in our correspondence to date on the topic. Sincerely, Stephen J. Keller From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Thursday, December 2, 2021 10:23 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: 'Martha S. Vergara' <Martha.Vergara@collierclerk.com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com>; 'Ann P. Jennejohn' <Ann.Jennejohn@collierclerk.com> Subject: RE: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Good morning, Mr. Keller. There has been and will be no change to the outcome of my review, nor has there been any modification of my sentiment with regards to the uniformity of VABs across Florida and the DOR’s role in supporting the same. Sincerely, Holly Cosby 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), 402 3 or by electronic mail (holly@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Thursday, December 2, 2021 8:36 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: VAB Collier 2021 1202 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. Cosby: Forwarded below is the email received from Ms. DeFronzo, in response to my forwarding your email yesterday. The Department has been advised of these matters and we are forwarding this to you also for your prompt consideration. Sincerely, Stephen J. Keller From: Diane DeFronzo <admin@taxflorida.com> Sent: Thursday, December 2, 2021 7:43 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Tim Hart <thart@taxflorida.com>; diane defronzo <diane071161@gmail.com> Subject: RE: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Mr. Keller, In response to Ms. Cosby’s email dated 12/1/21, 2:57pm specifically paragraph 4, see below in Red. “Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you.” Orange County 403 4 Pet. #00518 was moved to February by the Orange VAB on November 29, 2021. It was never scheduled for hearing on Nov. 29, 2021. We sent a contiguous schedule request on Nov. 17, 2021 to the VAB requesting they add additional petitions, the PAO could not accommodate so the VAB moved to February. This petition was utilized to represent the conflict, but we have several other cases scheduled for the same day in Orange County that are still on the agenda for 12/6, see attachments. Pet. #00562 has been rescheduled by the request of the PAO because the property appraiser’s office could not provide their evidence within the required time frame, we were notified on Nov. 30, 2021. This petition was utilized to represent the conflict, but we have several other cases scheduled for the same day in Orange County that are still on the agenda for 12/6, please see attached hearing notices for this day. We did not advise Collier County of the Miami Dade hearings as we felt providing two county’s conflicts would be sufficient. However, we did advise the DOR as it is part of our workload. We did not provide all conflicting hearing notices as most Value Adjustment Boards will accept 3 or 4 notices and grant a new hearing date. It was not our intention to mislead or be dishonest we were simply demonstrating the hearing, we are still scheduled in Orange, Seminole & Miami-Dade County which should be sufficient for good cause reschedule. I have attached all the hearing notices. Diane From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, December 1, 2021 3:36 PM To: Diane DeFronzo <admin@taxflorida.com> Cc: Jeff Nelson <jnelson@taxflorida.com> Subject: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. DeFronzo: Forwarded below is the email received from Collier County, in response to my additional email below to Collier County. Sincerely, Stephen J. Keller From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Wednesday, December 1, 2021 3:04 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: 'Martha S. Vergara' <Martha.Vergara@collierclerk.com>; 'Ann P. Jennejohn' <Ann.Jennejohn@collierclerk.com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com> Subject: RE: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Good afternoon, Mr. Keller. 404 5 Thank you for the additional detail with regards to the history of the rule and statute, and your interpretation of the same. I maintain that rescheduling the referenced eleven hearings will impact Collier County VAB operations, and for that reason the request shall remain denied, which is explicitly supported in F.A.C. 12D-9.019(4)(b). The initial review and results from the same must stand. Additionally, I will advise that I have now responded to this matter twice, with no change, all which will be billed to the Collier County VAB. I feel that any further requests for reconsideration will cost my client additional and unnecessary legal billing. Please advise the petitioner accordingly that their Collier County VAB hearings remain scheduled for December 6th. Respectfully, Holly Cosby 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@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, December 1, 2021 2:54 PM To: holly@cosbylaw.com Subject: VAB Collier 2021 1201 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Dear Ms. Cosby: Thank you for this discussion of the rule history and the amendments relating to specific good cause examples, including the example of hearings in another county. The reason that the example of “hearings in another county”, together with the other examples, was amended out of the rule was that the statute in 2016 was amended to incorporate a definition of “good cause” without limitation. See chapter 2016-128, Section 10 Laws of Florida. We believe that definition does include conflicting hearings in another county. The rule could not enumerate all the many examples of good cause and for that reason these few examples were amended out of the rule at that time. Because the rule and the statute include, within “good cause,” situations of conflicting hearings in another county, we again respectfully ask that you reconsider the rescheduling of these Collier hearings on this basis. 405 6 Sincerely, Stephen J. Keller From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Wednesday, December 1, 2021 2:06 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: 'Martha S. Vergara' <Martha.Vergara@collierclerk.com>; 'Ann P. Jennejohn' <Ann.Jennejohn@collierclerk.com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com> Subject: RE: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Importance: High Good afternoon, Mr. Keller. Thank you for providing me with the issue below and for the opportunity to respond to the same. While I can appreciate your interpretation of the statutes and the rules, I respectfully disagree, with substance, and it is for that reason that I will not be reconsidering the denial of Mr. Hart’s request. I will, however, provide you with the basis for this decision, so that you are able to have a deeper understanding of the reasoning for the outcome of the review. Back in 2010 and 2011, Florida Administrative Code Section 12D-9.019(4)(b) actually contained criteria to consider for rescheduling Value Adjustment Board (VAB) hearings for good cause, which did indeed include the petitioner being scheduled for hearings at the same TIME in a different jurisdiction. In 2016, however, when FAC 12D-9.019 was revised, that criteria fell away and was never to return. I have attached all versions of FAC 12D-9.019 showing the same. The language is highlighted in the 2010 and 2011 versions attached, but you will see that it is absent in all future versions. I believe that this speaks to legislative intent, and I believe that because the criteria was removed and has not returned, the intention is that that criteria is no longer considered good cause. Additionally, I will point out that Florida Statute Section 194.032 does not contain any language that requires a VAB to grant a request for rescheduled VAB hearings when petitioner has hearings scheduled in multiple jurisdictions. As that language was previously in FAC 12D-9.019, and was then removed, if that criteria was to be part of the statute, it would be included therein and it is not. Additionally, the current version of FAC 12D-9.019, which has been in effect since September 19, 2017 and which is also attached, does indeed state what you provided below, that the clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates. However, you left out a crucial portion of that rule, which is applicable to this situation. The rule you referenced culminates with the following: “…when any associated delay will not be prejudicial to the board’s performance of its functions in the taxing process. In each of the Collier County VAB reviews you attached, which you requested I reconsider, the language regarding the prejudice to the board’s performance of its function in the taxing process is explicitly stated. Rescheduling the referenced eleven hearings will severely impact Collier County VAB operations. It is for that reason, along with legislative intent, that I believe I am supported in denying the petitioner’s request. Further, I will also advise, because you may not be aware, the information provided by the petitioner regarding the conflict hearings is inaccurate. Two of the hearings provided by the petitioner for Orange County are no longer scheduled for December 6th, and in fact, 21-0518 was heard on November 29th, the same day that the petitioner lodged their complaint with the DOR (yet they still provided that hearing notice to you in support of their position); Orange County petition 21-0562 has been rescheduled to be heard in February. Please understand that this is regularly the case; 406 7 petitioners request rescheduled VAB hearings using VAB hearing notices in other counties as the basis for such a request, and when inquiries are performed, the conflicting hearings have often been withdrawn or rescheduled. The conflict is already resolved before the petitioner even makes the request to reschedule hearings, but still provides the notices of “conflicting” hearings when said “conflicting” hearings have been withdrawn or rescheduled. It’s dishonest and frustrating. Additionally, the petitioner in this instance has made absolutely no attempt to reschedule the three hearings in Seminole County, and the hearings in Miami were not even mentioned in the petitioner’s request with Collier County, yet they mention said Miami hearings when lodging their complaint to you. Further still, unless you intend to reach out to all Florida counties with identical legal advice, which includes the information below with regards to the DOR’s interpretation of FAC 12D-9.019 and Florida Statute 194.032, and which includes a DOR mandate that all Florida Value Adjustment Boards grant rescheduled hearings when a petitioner has hearings scheduled in more than one county, your request below contradicts the intent of the Florida Administrative Code with regards to the uniformity of VAB operations across the State of Florida. I am absolutely certain that there are other Florida counties that DO NOT grant requests for rescheduled hearings when the basis is conflicting VAB hearings in multiple jurisdictions, and unless and until all Florida VABs receive such a mandate, I believe your request below to be improper. It cannot be demanded that Collier County disrupt its VAB operations to accommodate such a request unless all other VABs are mandated to do the same. I will culminate this response with one final topic, which I stand by. If a petitioner is a tax services/taxpayer representative company, and said company files VAB petitions throughout the State of Florida, then that petitioner SHOULD prepare for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation. As an attorney, I have the duty to take on only the amount of work I can handle. I represent six (6) VABs, and it is my responsibility to balance that. Additionally, I represent landlords for leasing and evictions, and I have a responsibility to take on only that which I can handle. If I take on more client caseloads than I am able to handle, I cannot write to the Florida Bar every time I have two judges that want to set hearings on the same date and time. It is my doing that I have a large caseload, and it is my responsibility to ensure that I have the capacity to represent the clients that have entrusted me with their legal needs. The taxpayer representative is no different, and if they are going to hold themselves out for taxpayer representation in multiple counties, then they should be prepared to adequately represent their client caseload, however large it may be. I have copied the Collier County VAB Administration on this email, so that they are aware of this matter and my response to the same. However, as the petitioner utilized the DOR as a conduit, it seems most appropriate that your office reach out to the petitioner as soon as possible to advise that their Collier County VAB hearings remain scheduled for December 6th, so that they can prepare for the same. Respectfully, Holly Cosby 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 407 8 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@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: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, November 30, 2021 5:07 PM To: holly@cosbylaw.com Subject: VAB Collier 2021 1130 / FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Dear Ms. Cosby: Please see the attached correspondence and notices relating to a rescheduling of hearings in your county. Florida law provides the right to reschedule a VAB hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. We believe that scheduled hearings in another county fit this statutory definition and are grounds for rescheduling as described in the attached material. We do not agree that a tax representative firm has a duty, under the reschedule statute, to provide alternative firm members when one firm member had a commitment of a hearing in another county. We do not agree that good cause to reschedule the hearing is not present in this situation. The rules governing VABs in Chapter 12D-9, F.A.C., Rules 12D-9-019(1) and (4)(h) provide for the clerk to reschedule hearings considering conflict dates received and to accommodate a notice of conflict dates. We respectfully ask that the VAB reconsider the rescheduling of the Collier hearings on this basis. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: Rachel Goldstein <Rachel.Goldstein@floridarevenue.com> Sent: Monday, November 29, 2021 5:01 PM 408 9 To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Mark Hamilton <Mark.Hamilton@floridarevenue.com>; Jenna Harper <Jenna.Harper@floridarevenue.com>; Rene Lewis <Rene.Lewis@floridarevenue.com> Subject: FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Rachel Goldstein Chief Legal Counsel Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8347 From: Diane DeFronzo <admin@taxflorida.com> Sent: Monday, November 29, 2021 4:58 PM To: Rachel Goldstein <Rachel.Goldstein@floridarevenue.com> Cc: Jeff Nelson <jnelson@taxflorida.com> Subject: FW: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Ms. Goldstein, Please see the attached email sent to Collier County requesting a new hearing date as we have hearings Miami‐Dade, Orange, and Seminole Counties the same day and time. Our request was denied by the Collier County VAB. It is impossible for us to attend hearings in four counties on the same day. Please advise on how you recommend we proceed. Regards, DIANE DEFRONZO From: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, November 29, 2021 8:29 AM To: Diane DeFronzo <admin@taxflorida.com> Subject: RE: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 Morning Diane, Attached are the Collier VAB Attorney’s decisions for the reschedule requests regarding the 12/6/2021 hearing date. Thanks, VAB Admin 409 10 From: Diane DeFronzo <admin@taxflorida.com> Sent: Tuesday, November 23, 2021 10:17 AM To: value adjustment board <VABCLERK@collierclerk.com> Subject: Collier New Hearing Date Request ‐ Conflicts Hearing Date 12/6/21 External Message: Please use caution when opening attachments, clicking links, or replying to this message. We respectfully request a new hearing date as we have conflicts in other counties, see attached. Please advise and thank you, DIANE DEFRONZO This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public record. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange 410 11 confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 411 12 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 412 1 Martha S. Vergara From:Martha S. Vergara on behalf of value adjustment board Sent:Monday, November 8, 2021 11:11 AM To:'holly@cosbylaw.com' Subject:FW: Special Magistrate Letter (Petition 2021-03) Morning Holly, Please see the response from the Petitioner to the Magistrate. The petitioner is requesting changes to the decision. Thanks Martha From: Preston Allex <pallex@relevantradio.com> Sent: Monday, November 8, 2021 11:04 AM To: 'ellen@chadwellLaw.com' <ellen@chadwellLaw.com> Cc: value adjustment board <VABCLERK@collierclerk.com> Subject: Special Magistrate Letter External Message: Please use caution when opening attachments, clicking links, or replying to this message. Dear Ellen, I appreciate you taking the time to review our appeal. I realize that this won’t change the opinion, but I request a small change to the document you provided. In it, you stated ”Petitioner is not able to perform the holy sacraments through its broadcast. (Allex).” (emphasis added). I believe I stated during the hearing that Relevant Radio could administer sacraments through the broadcast through the act of spiritual communion. Could you either take that sentence out of your letter or revise it to be in line with the statement that was made during the hearing? Thank you for your consideration. Best Regards, Preston Allex, CPA Accounting Manager Office: 847.861.5055 Fax: 920.465.9986 pallex@relevantradio.com 413 2 414 1 Martha S. Vergara From:Ellen Chadwell <ellen@chadwellLaw.com> Sent:Monday, November 8, 2021 1:49 PM To:holly@cosbylaw.com; value adjustment board Subject:RE: Special Magistrate Letter (Petition 2021-03) Follow Up Flag:Follow up Flag Status:Completed External Message: Please use caution when opening attachments, clicking links, or replying to this message. It’s semantics. The concept of spiritual communion is offered by the Church but is not recognized as actually receiving the body of Christ. That’s is my understanding of what he answered in response to my questioning. As it is my finding based on his testimony, not a verbatim quote, this is not a clerical error. If that is not what he meant, or I misunderstood, that is unfortunate, but doesn’t render the recommendation subject to revision. FYI‐‐ I have been tied up and didn’t even see his email until I opened your email. From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Monday, November 08, 2021 12:31 PM To: 'value adjustment board' <VABCLERK@collierclerk.com> Cc: 'Ellen Chadwell' <ellen@chadwellLaw.com> Subject: RE: Special Magistrate Letter (Petition 2021‐03) Importance: High Good afternoon, Martha. It was inappropriate for the petitioner to contact SM Chadwell directly. The petitioner’s actions constitute ex parte communication must be placed on the record, so that the PAO is made aware of the ex parte communication immediately. With regards to the clarification that the petitioner has requested – I would call on SM Chadwell to advise if clarification is necessary. If SM Chadwell believes that a clerical error was made on her part, then she should update the worksheet in Axia to reflect the correct factual information and submit a new recommended decision. SM Chadwell, please advise with regards to your assessment of this matter and if a clerical error was made that requires correction. Additionally, Martha, please place this entire email string, and any updates/responses, in the Axia record for petition 2021-03. Very truly, Holly Cosby 415 2 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@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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, November 8, 2021 11:11 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Special Magistrate Letter (Petition 2021‐03) Morning Holly, Please see the response from the Petitioner to the Magistrate. The petitioner is requesting changes to the decision. Thanks Martha From: Preston Allex <pallex@relevantradio.com> Sent: Monday, November 8, 2021 11:04 AM To: 'ellen@chadwellLaw.com' <ellen@chadwellLaw.com> Cc: value adjustment board <VABCLERK@collierclerk.com> Subject: Special Magistrate Letter External Message: Please use caution when opening attachments, clicking links, or replying to this message. Dear Ellen, I appreciate you taking the time to review our appeal. I realize that this won’t change the opinion, but I request a small change to the document you provided. In it, you stated ”Petitioner is not able to perform the holy sacraments through its broadcast. (Allex).” (emphasis added). I believe I stated during the hearing that Relevant Radio could administer sacraments through the broadcast through the act of spiritual communion. Could you either take that sentence out of your letter or revise it to be in line with the statement that was made during the hearing? Thank you for your consideration. 416 3 Best Regards, Preston Allex, CPA Accounting Manager Office: 847.861.5055 Fax: 920.465.9986 pallex@relevantradio.com This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public record. 417 1 Martha S. Vergara From:Martha S. Vergara on behalf of value adjustment board Sent:Monday, November 8, 2021 2:11 PM To:'holly@cosbylaw.com' Subject:RE: Special Magistrate Letter (Petition 2021-03) Already done! From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Monday, November 8, 2021 2:10 PM To: 'Ellen Chadwell' <ellen@chadwellLaw.com>; value adjustment board <VABCLERK@collierclerk.com> Subject: RE: Special Magistrate Letter (Petition 2021‐03) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Thank you for your thorough response. I will respect your decision not to revise the recommendation. Please DO NOT respond to the petitioner directly, simply save the email from the petition in your records. Martha, would you please add this updated email string to the petition record? 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@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: Ellen Chadwell <ellen@chadwellLaw.com> Sent: Monday, November 8, 2021 1:49 PM To: holly@cosbylaw.com; 'value adjustment board' <VABCLERK@collierclerk.com> Subject: RE: Special Magistrate Letter (Petition 2021‐03) It’s semantics. The concept of spiritual communion is offered by the Church but is not recognized as actually receiving the body of Christ. That’s is my understanding of what he answered in response to my questioning. As it is my finding based on his testimony, not a verbatim quote, this is not a clerical error. If that is not what he meant, or I misunderstood, that is unfortunate, but doesn’t render the recommendation subject to revision. 418 2 FYI‐‐ I have been tied up and didn’t even see his email until I opened your email. From: holly@cosbylaw.com <holly@cosbylaw.com> Sent: Monday, November 08, 2021 12:31 PM To: 'value adjustment board' <VABCLERK@collierclerk.com> Cc: 'Ellen Chadwell' <ellen@chadwellLaw.com> Subject: RE: Special Magistrate Letter (Petition 2021‐03) Importance: High Good afternoon, Martha. It was inappropriate for the petitioner to contact SM Chadwell directly. The petitioner’s actions constitute ex parte communication must be placed on the record, so that the PAO is made aware of the ex parte communication immediately. With regards to the clarification that the petitioner has requested – I would call on SM Chadwell to advise if clarification is necessary. If SM Chadwell believes that a clerical error was made on her part, then she should update the worksheet in Axia to reflect the correct factual information and submit a new recommended decision. SM Chadwell, please advise with regards to your assessment of this matter and if a clerical error was made that requires correction. Additionally, Martha, please place this entire email string, and any updates/responses, in the Axia record for petition 2021-03. Very truly, Holly Cosby 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@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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, November 8, 2021 11:11 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Special Magistrate Letter (Petition 2021‐03) 419 3 Morning Holly, Please see the response from the Petitioner to the Magistrate. The petitioner is requesting changes to the decision. Thanks Martha From: Preston Allex <pallex@relevantradio.com> Sent: Monday, November 8, 2021 11:04 AM To: 'ellen@chadwellLaw.com' <ellen@chadwellLaw.com> Cc: value adjustment board <VABCLERK@collierclerk.com> Subject: Special Magistrate Letter External Message: Please use caution when opening attachments, clicking links, or replying to this message. Dear Ellen, I appreciate you taking the time to review our appeal. I realize that this won’t change the opinion, but I request a small change to the document you provided. In it, you stated ”Petitioner is not able to perform the holy sacraments through its broadcast. (Allex).” (emphasis added). I believe I stated during the hearing that Relevant Radio could administer sacraments through the broadcast through the act of spiritual communion. Could you either take that sentence out of your letter or revise it to be in line with the statement that was made during the hearing? Thank you for your consideration. Best Regards, Preston Allex, CPA Accounting Manager Office: 847.861.5055 Fax: 920.465.9986 pallex@relevantradio.com This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public record. 420 Collier County VAB – Late File/Good Cause Review - 2021 Petition Number 2021-0601 Filing Date 10/13/21 Review Date 10/13/21 Accept/Reject Accept Explanation This petition was dated 8/27/21, forwarded priority overnight via FedEx on 10/11/21 with a delivery date of 10/12/21, and received by VAB Administration on 10/13/21. The deadline for filing VAB petitions in Collier County was 9/10/21, therefore, this petition is untimely filed, and petitioner must submit a good cause statement in order for this petition to be considered for acceptance. Petitioner submitted a 52-page good cause packet, containing a statement advising that an agent in petitioner’s office negligently failed to forward the instant petition, and that petitioner did not become aware of that inaction until 10/7/21. This can be corroborated by VAB Counsel, as petitioner’s office attempted to contact VAB Counsel’s office on 10/7/21 (ex-parte communication exposed herein) to request a preliminary good cause review of this matter, prior to filing the instant petition. VAB Counsel advised petitioner that petitioner was required to file a petition and pay the statutory filing fee in order for a good cause review to be performed. VAB Counsel thereafter advised VAB Administration of the attempted ex-parte communication (no petition was filed at that time, the conversation was brief and uneventful, no legal advice was provided, and petitioner was advised that it is inappropriate to contact VAB Counsel directly). Petitioner’s good cause packet included an affidavit from the agent in petitioner’s office who failed to forward the instant petition, along with a legal summary of petitioner’s opinion of good cause and supporting case law referencing the issues of excusable neglect and clerical error. Pursuant to the case law provided by the petitioner, VAB Counsel recognizes that the error on the part of the agent in petitioner’s office could ultimately cause irreparable harm to the taxpayer. Pursuant to F.A.C. 12D-9.015(14)(a)(4), “Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing,” good cause has been shown and this petition should be accepted. 421 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 422 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 423 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 424 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 425 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 426 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 427 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 428 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 429 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 430 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 431 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 432 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 433 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 434 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 435 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 436 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 437 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 438 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 439 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 440 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 441 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 442 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 443 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 444 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 445 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 446 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 447 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 448 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 449 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 450 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 451 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 452 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 453 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 454 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 455 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 456 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 457 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 458 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 459 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 460 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 461 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 462 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 463 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 464 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 465 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 466 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 467 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 468 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 469 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 470 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 471 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 472 Received On: 10/13/2021 12:21:12 PM Good Cause Late File Attachment Petition No: 2021-00601 473 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00467 Page 1 of 2 Collier S. JAMES AKERS 1932 N.E. 31ST AVENUE FORT LAUDERDALE, FL 33305 2021-00467 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 12/07/2021 ■ 474 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00467 Review Date 12/7/21 Grant/Deny Deny Explanation The referenced hearing is scheduled on 12/8/21 between 9:00 am and 11:00 am, and the notice for hearing was provided to petitioner on 10/8/21. On 12/7/21 at 2:09 pm, 2:30 pm, and 2:45 pm, petitioner submitted a request to reschedule the referenced hearing and supplemental information, stating that petitioner requires additional time to participate in the evidence exchange process. [Previous history re: hearing scheduling for this matter is as follows: on 10/7/21 petitioner forwarded an email to VAB Administration after 6:00 pm advising of petitioner’s additional extended unavailability, which would be considered received on the next business day. VAB Administration had already prepared for all hearing notices to be delivered on 10/8/21 and the same was performed on the morning of 10/8/21, consistent with the dates of unavailability provided with the filed petition, which petition was filed on 9/9/21. On 10/8/21, petitioner received the hearing notice for the instant hearing and advised VAB Administration of his extended unavailability dates, which extend past the last date of scheduled VAB hearings in Collier County. On 10/8/21, VAB Administration advised petitioner that he would be required to file a good cause reschedule request in order for petitioner’s request for rescheduled hearing to be considered, and petitioner failed to do so. Nothing further was received by petitioner between 10/8/21 and 12/6/21, and petitioner failed to upload any evidence into the Axia system for the 12/8/21 hearing.] VAB Counsel will advise that the VAB must operate efficiently and effectively, and petitioner’s additional and extensive unavailability, which was provided (10/8/21) well after the filing of the instant petition (9/9/21), would disrupt the efficient operation of the Collier County VAB if accommodated. Additionally, the VAB must follow the laws and rules that govern Florida VABs without extension or deviation. In this case, the petitioner is seeking to reschedule the instant hearing to provide the petitioner with additional time to gather evidence and participate in the evidence exchange process, and the same is petitioner’s sole stated reasoning for the instant request. Pursuant to Florida Statute Section 194.032(2)(a): “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 VAB cannot reschedule a VAB hearing to provide a petitioner with additional time to gather evidence and/or participate in the evidence exchange process, the law only permits a rescheduled hearing when petitioner shows an inability to attend a hearing. Petitioner has not provided any proof or information showing petitioner’s inability to attend the 12/8/21 hearing. Petitioner’s request must be denied, pursuant to Florida Statute Section 194.032(2)(a) and F.A.C. 12D-9.019(4), and the hearing scheduled on 12/8/21 shall be held as scheduled. 2021-00467 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00467.pdf 475 Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 476 1 Martha S. Vergara From:Martha S. Vergara Sent:Friday, October 8, 2021 11:54 AM To:'sja@newriverfl.com' Subject:VAB Hearing Notice - Collier County Attachments:2021-467.pdf Please see attached VAB Hearing Notices Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 477 VALUE ADJUSTMENT BOARD NOTICE OF HEARING DR-481 R. 01/17 Rule 12D-16.002 F.A.C. Eff. 01/17 Section 194.032, Florida Statutes County Collier 2021-00467 S. JAMES AKERS 1932 N.E. 31ST AVENUE FORT LAUDERDALE, FL 33305 Collier Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com Petition # Petition Type Petitioner Name AddressAddress Parcel Number, account number, or legal address Phone E-mail Real Property Value VAB contact 00398880204 A hearing has been scheduled forX X your petition the continuation of your hearing after remand other Wednesday, December 8, 2021 VAB Hearing Room, Ste. 419 3299 Tamiami Trail East Suite 419 Naples, FL 34112Hearings are scheduled in 2hr blocks. Please arrive promptly YOUR HEARING INFORMATION Hearing date Time Time reserved Hearing address and room Bring 2 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. You have the right to reschedule your hearing one time for good cause as defined in section194.032(2)(a), F.S. As defined in that section, “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. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. If you want to participate in the evidence exchange, your evidence is due by 11/23/21 at 5pm(office)OR 11:59pm(Internet/FAX). At the hearing, you have the right to have witnesses sworn. 9:00 AM to 11:00 AM (if block of time, begining and end times Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. Crystal K. Kinzel, Clerk October 08, 2021 https://www.collierclerk.com239-252-7240 https://www.collierclerk.com239-252-7240 Signature, deputy clerk Date For a list of potential magistrates For a copy of the value adjustment board uniform rules Phone Phone Web Web If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call 239-252-8380. Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 478 1 Martha S. Vergara From:'sja@newriverfl.com' <sja@newriverfl.com> Sent:Friday, October 8, 2021 12:04 PM To:Martha S. Vergara Subject:Re: VAB Hearing Notice - Collier County ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. HiMs.Vergara;IpreviouslyadvisedyourofficeofmydatesofunavailabilitywhichincludedDecember8,2021.Ifyou cantakealookatthoseandschedulewithintheavailabledatesIwouldappreciate.Thanks,JamesAkers954.540.3960. OnOctober8,202111:53AMMarthaS.Vergara<martha.vergara@collierclerk.com>wrote: Please see attached VAB Hearing Notices Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 479 2 Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyou havereceivedthiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOffice atcollierclerk@collierclerk.comanddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 480 1 Martha S. Vergara From:Martha S. Vergara on behalf of value adjustment board Sent:Friday, October 8, 2021 1:46 PM To:'vab@collierappraiser.com' Subject:RE: VAB 2021-00467 - Additional Dates of Hearing Unavailability Mr. Akers, Our office followed the days that were listed on your petition. The Hearing Notices were set to those dates. At this time you would have to request a Good Cause Reschedule. You’ll need to send a request for reschedule and provide the proof as to why you’re requesting the reschedule. Thanks, VAB Staff From:VABMail<vab@collierappraiser.com> Sent:Friday,October8,20218:01AM To:valueadjustmentboard<VABCLERK@collierclerk.com> Cc:'JenniferL.Blaje'<jblaje@collierappraiser.com>;'JeepQuinby'<cquinby@collierappraiser.com>;'JackE.Redding' <jredding@collierappraiser.com>;'ChrisDelpo'<cdelpo@collierappraiser.com>;lmolina@collierappraiser.com Subject:FW:VAB2021Ͳ00467ͲAdditionalDatesofHearingUnavailability ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. From: SJA@NEWRIVERFL.COM [mailto:SJA@NEWRIVERFL.COM] Sent: Thursday, October 07, 2021 6:18 PM To: vab mail Subject: VAB 2021-00467 - Additional Dates of Hearing Unavailability Please add the following dates of unavailability for the hearing shown above. The current unavailability is through December 1, 2021. Please add the remainder of December 2021, as well as the following dates in January & February 2022. Thanks for your assistance. Jan. 2022 13 21 Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 481 2 27 Feb. 2022 3 11 17 25 S. James Akers, MAI Cert. Gen. RZ 2481 954.540.3960 Received On: 12/7/2021 2:09:33 PM Good Cause New Hearing Optional Petition No: 2021-00467 482 VALUE ADJUSTMENT BOARD CLERK’S NOTICE County To From Address Clerk, Value Adjustment Board Petition # Phone 5HSUHVHQWDWLYH #Email This notice will inform the parties of the following action taken on the petition. <RXKDYHGD\VWRFRPSOHWHWKHSHWLWLRQDQGUHWXUQLWWRWKHYDOXHDGMXVWPHQWERDUG5XOH')$& The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) at . The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule your hearing. Your hearing will be held on Certificate of Service I certify a true copy was served by US mail or the method requested on the petitioner’s form on: petitioner other A copy was provided to the property appraiser. Signature, deputy clerk Date DR-485WCN R.1/ Rule 12D-16.002 )$& Effective 2WKHUVSHFLI\ 2021-00467 Page 1 of 2 Collier S. JAMES AKERS 1932 N.E. 31ST AVENUE FORT LAUDERDALE, FL 33305 2021-00467 Crystal K. Kinzel, Clerk Value Adjustment Board 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 239-252-8399 vabclerk@collierclerk.com ■ Crystal K. Kinzel, Clerk 12/07/2021 ■ 483 Collier County VAB – Reschedule/Good Cause Review – 2021 Petition Number 2021-00467 Review Date 12/7/21 Grant/Deny Deny Explanation The referenced hearing is scheduled on 12/8/21 between 9:00 am and 11:00 am, and the notice for hearing was provided to petitioner on 10/8/21. On 12/7/21 at 2:09 pm, 2:30 pm, and 2:45 pm, petitioner submitted a request to reschedule the referenced hearing and supplemental information, stating that petitioner requires additional time to participate in the evidence exchange process. [Previous history re: hearing scheduling for this matter is as follows: on 10/7/21 petitioner forwarded an email to the Collier County Property Appraiser’s Office (PAO) after 6:00 pm advising of petitioner’s additional extended unavailability, which would be considered received on the next business day. PAO forwarded said email to VAB Administration on 10/8/21, and VAB Administration responded to the PAO with regards to this matter. VAB Administration had already prepared for all hearing notices to be delivered on 10/8/21 and the same was performed on the morning of 10/8/21, consistent with the dates of unavailability provided with the filed petition, which petition was filed on 9/9/21. On 10/8/21, petitioner received the hearing notice for the instant hearing and contacted VAB Administration directly with regards to his extended unavailability dates thereafter, which extend past the last date of scheduled VAB hearings in Collier County. VAB Administration did not provide any further responses to petitioner, and no further correspondence has been received by petitioner between 10/8/21 and 12/6/21. Petitioner failed to upload any evidence into the Axia system for the 12/8/21 hearing.] VAB Counsel will note that regardless of mistake in email address by VAB Administration, petitioner’s additional and extensive unavailability dates were provided to the wrong department (PAO), and the VAB would not have been able to accommodate said extensive unavailability had petitioner contacted the correct department (VAB). VAB Counsel will advise that the VAB must operate efficiently and effectively, and petitioner’s additional and extensive unavailability, which was provided (10/8/21) well after the filing of the instant petition (9/9/21), would disrupt the efficient operation of the Collier County VAB, as all VAB hearings are scheduled to conclude by 12/17/21 in Collier County. Additionally, the VAB must follow the laws and rules that govern Florida VABs without extension or deviation. In this case, the petitioner is seeking to reschedule the instant hearing to provide the petitioner with additional time to gather evidence and participate in the evidence exchange process, and the same is petitioner’s sole stated reasoning for the instant request. Pursuant to Florida Statute Section 194.032(2)(a): “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 VAB cannot reschedule a VAB hearing to provide a petitioner with additional time to gather evidence and/or participate in the evidence exchange process, the law only permits a rescheduled hearing when petitioner shows an inability to attend a hearing. Petitioner has not provided any proof or information showing petitioner’s inability to attend the 12/8/21 hearing. Petitioner’s request must be denied, pursuant to Florida Statute Section 194.032(2)(a) and F.A.C. 12D-9.019(4), and the hearing scheduled on 12/8/21 shall be held as scheduled. 2021-00467 Page 2 of 2 Good Cause Reschedule Review- Collier - 2021-00467 v2 FINAL.pdf 484 NEW RIVER APPRAISAL, P.A. Real Estate Appraisers and Consultants Fort Lauderdale, Florida New River Appraisal, P.A. 1932 N.E. 31st Avenue Fort Lauderdale, Florida 33305 Phone:954.540.3960 sja@newriverfl.com December 7, 2021 Martha Vergara Collier County VAB. Via Axia Upload martha.vergara@collierclerk.com Re: Scheduling Issue – VAB Petition 2021-00467 – Naples Land, LLC Dear Ms. Vergara: In response to your call, I would like to clarify the current scheduling issue regarding VAB Petition 2021-00467. When initially filed, the petition showed dates of unavailability through December 5, 2021. On October 7, 2021 I sent an e-mail to vab@collierappraiser.com that added additional dates of unavailability through the end of December 2021 and including additional dates in January & February of 2022. The following day, you sent a hearing notice scheduling a hearing date of December 8, 2021. Upon receipt, I immediately sent an e-mail to you that stated additional dates of unavailability had already been added, and that December 8, 2021 was within those dates. I received a read receipt of that message from your e-mail on the same day. Today, December 7, 2021, you contacted me to see if I would be attending the hearing on December 8, 2021, despite that date being identified prior to the date of the hearing notice as a date of unavailability. You also stated that hearings are being completed in December 2021. I am not sure of the exact manner of how you can correct this, but I need adequate time to participate in the evidence exchange to proceed. Realistically, the prior schedule that I provided is the minimum amount of time I would need. I am willing to speak with someone from the property appraiser’s office in an attempt to narrow the issues, but outside that I would just ask that the petition be scheduled based on the prior and timely notice of unavailability provided to your office. If some accommodation can be made on my part, I will of course consider whatever suggestions you may have. Sincerely yours, S. James Akers, MAI Cert. Gen. RZ 2481 Received On: 12/7/2021 2:29:28 PM Good Cause New Hearing Optional Petition No: 2021-00467 485 1 Martha S. Vergara From:'sja newriverfl.com' <sja@newriverfl.com> Sent:Tuesday, December 7, 2021 2:45 PM To:Martha S. Vergara Subject:RE: 2021-00467 - VAB Scheduling Issue - Collier County ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Ms.VergaraͲIwillnotbeattendinganyhearingtomorrowasIhavealreadyprovideddatesofunavailabilityinatimely manner.Ihavenothadanopportunitytoparticipateintheevidenceexchangeorprepareforthishearing,asthe schedulingwasdoneinerror.JamesAkers OnDecember7,20212:37PMMarthaS.Vergara<martha.vergara@collierclerk.com>wrote: Mr. Akers, All of the e-mails and information have been provided to the VAB Attorney for reschedule determination. Once the attorney has reviewed the documents, the determination will be forwarded to you. Please be prepared to attend the hearing tomorrow in-case your request is denied. The VAB Attorney will be performing a formal review in about 30 minutes. Thanks, Martha From:sjanewriverfl.com<sja@newriverfl.com> Sent:Tuesday,December7,20212:28PM 486 2 To:MarthaS.Vergara<Martha.Vergara@collierclerk.com> Subject:2021Ͳ00467ͲVABSchedulingIssueͲCollierCounty ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage. Ms.VergaraͲCorrespondenceregardingtheschedulingissueisattached.JamesAkers OnOctober8,202112:04PMsja@newriverfl.com<sja@newriverfl.com>wrote: HiMs.Vergara;Ipreviouslyadvisedyourofficeofmydatesofunavailabilitywhich includedDecember8,2021.Ifyoucantakealookatthoseandschedulewithinthe availabledatesIwouldappreciate.Thanks,JamesAkers954.540.3960. OnOctober8,202111:53AMMarthaS.Vergara <martha.vergara@collierclerk.com>wrote: Please see attached VAB Hearing Notices Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court 487 3 & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Thiselectroniccommunicationcontainsinformationintendedsolelyfor thenamedaddressee(s).Ifyouhavereceivedthiscommunicationin error,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeat collierclerk@collierclerk.comanddeletetheemail. UnderFloridaLaw,emailaddressesarepublicrecord. 488 Item #4 ____________________ • Public Comments 489 Item #5 ____________________ • VAB Members & Staff Comments 490 Item #6 ____________________ • Adoption of Special Magistrates Recommendations for 2021 VAB Hearings 491 LINK TO RECOMMENDATIONS LINK: Board Minutes and Records (collierclerk.com) 492 Item #7 ____________________ • VAB Certification – Tangible Personal Property (DR-488 TPP) 493 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code Tax Roll Year 20 21 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 real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 2,366,187,987 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 2,366,187,987 *All values entered should be county taxable values. School and other taxing authority values may differ. ______________________________________________ __ __ Signature, Chair of the Value Adjustment Board Date Continued on page 2 494 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 21 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, Chair of the Value Adjustment Board Date x x x x x x x x x x 495 Item #8 ____________________ • VAB Certification – Real Property (DR-488 RP) 496 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code Tax Roll Year 20 21 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 real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 102,312,725,946 2. Net change in taxable value due to actions of the Board $ (2,217,418) 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 102,310,508,528 *All values entered should be county taxable values. School and other taxing authority values may differ. ______________________________________________ __ __ Signature, Chair of the Value Adjustment Board Date Continued on page 2 497 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 21 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, Chair of the Value Adjustment Board Date x x x x x x x x x x 498 Item #9 ____________________ • Tax Impact of the Value Adjustment Board (DR-529) 499 Collier 2 0 2 1 Burt Saunders Andy Solis Erick Carter Ron Kezeske Rebecca Earney 3 2 4 Burt Saunders, VAB Chairman Crystal K. Kinzel, Clerk 239-252-8603 239-252-8399 0 183 9 337 267 (1,232,865)(16,153) 0 0 0 0 0 0 0 1 1 0 0 0 0 2 0 1 0 0 0 0 129 69 0 0 0 32 137 0 21 87 0 0 41 24 (446,555) 0 0 0 0 (537,998) 00 (6,143) 0 0 0 0 (4,832) 0 187 11 604 440 (2,217,418)(27,128) 500 Item #10 ____________________ • Discussion/Motion to permit VAB Counsel to review VAB website 501 Item #11 ____________________ • Discussion/Motion for Renewal of Professional Services Contracts for: • VAB Counsel w/advertising/procurement for: • VAB Special Magistrates 502 AGREEMENT 17-7046 for Independent Legal Services for the Value Adjustment Board (VAG) 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: I. 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 Attorney'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 1 of 5 014046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) C-74- 1 503 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: holly(0,cosbylaw.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) Sk/504 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. 4.D.frd I,eni445NCtia.k)tA)' C. Professional Liability: Coverage shall have minimum limits oftfl,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 Adjustment Board(VAB) c9S/ 505 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) 02\506 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 AD USTMENT BOARD ecti‘.*tgccez______ By: tOci2A-A-AdIsCk AO f Ali Attest as to Chairman' , Deputy Clerk Penny Taylor,,hairrni signature only. • Approved as to Form and Legality: sof Al erney i ATTORNEY: Holly E. Cosby, P.A. By: Hotly E. Cosby, P.A. Page 5 of 5 17-7046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) V507 Florida F101 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:79637 POLICY TERM: 10/13/2016 to 10/13/2017 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 April 20. 2017 DATE OF ISSUE A "0! „ r ' P ENTATIVE 1111 541 East Mitchell Hammock Road, Oviedo,FL 32765 P 800.633.6458 I F t00.781.2010 I tlmic.com 508 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:88477 POLICY TERM: 10/13/2018 to 10/13/2019 LIABILITY LIMITS: S 500, 000 per claim 51,000.000 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 October 11. 2018 I'IDATEOFISSUEy: .ih NTRVE 541 East Mitchell Hammock Road,Oviedo,FL 32765 P 800.633.6458 I F 800.781.2010 I flmic.corn 509 Florida Lawyers Mutual INS U R AN C E C O M PAN Y 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 510 AGREEMENT 17-7048 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this j day of .S4.41 - 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) 511 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: eileprrkbadt#eillawxorp 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) 512 Fax: (239) 252-8408 Email: vabclerk rcollierclerk.com I 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 . colliercierk.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) 513 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) 514 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) 515 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 : ' 62 USI• 4 B attest as to Chairman's ,,- D- •uty le' -- Andrew Solis, VAB Chairman signature only; , • Approved as to Form and Legality: Digitally signed by Holly E.Cosby H O l l y E. Cosby Co cn=Holly E Cosby,o=Law Office of Holly E. Cosby,P.A.,ou,email=holly@cosbylaw.com, c=US Date:2017.08. 25 17:54:01-04'00' VAB Attorney SPECIAL MAGISTRATE: Ellen T. Chadwell, PL By: Ellen T. Chadwell, PL Page 6 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) 516 Co ler• 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 fortheValueAdjustmentBoard (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 I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. Oam 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 1 1 Signature 7,.,t tT VW Print Name e a tit Signature Date e,),..O-in Prorxxement Services Division•3295 Tamiami Trail East•Naples,Florida 34112-4901•www.colliergov.net/procuremeniservices 517 Page 2 of 2 Contract Renewal for#17-7048 "Attorney Special Magistrate Agreement for theValueAdjustmentBoard (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 platlorm. Register today at~tvw.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: supportri bidsvnc.com. Please return this letter to the Procurement Services Division with your response no laterthan3/03/2020. You may email your response to: email Renewals(a colliercountyfl.gov. If you have any questions you may contact me at 239-252-8407. Respectfully, i t i Mark A. IVonAmr Procurement Contract Manger– Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board 518 AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this f day of __,r`_ . 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) 519 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: se5757 yphoox9En 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) 520 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk c( ,collircierk.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) 521 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) 522 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) 523 IN WITNESS EREOF, the parties hereto, have each, r -, {y, by n authorized person or agent, have executed i Agreement on the date and year first written above. ATTEST: COLLIER COON°.` DWIGHT R EF VALUE ADJU ///*`' 4T is hest as to Chairman's '% . r And ew Soils.Chap n signature crly, Approved as to Form and Legality; H o I I y E. Cosby Digitally signed by Holly E.Cosby DNr cn=Holly E.Cosby,o=Law Office ofHWly E. Cosby,PA,ou,emaikhoily@cosbylaw.com,c=US Date.2017.08.251753:02-04'00' VA 8 Attorney Itxr 71.04 2 APPRAISER SPECIALSISTRATE arsine Dube kt L,,,...m., . A l7•704 7 Apprailer Specal M fix Me Collier Camay Ve'. = MI, sI Borod(VAS, 524 Colter County Administrative Services Department Procurement Services Division 2/2412020 Lorraine Dube 6231 Ashwood Lane Naples. f ionda 34110 Via Bmaii: dube57570 yahoo cora RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board(VAB)' Dear Ms. Dube 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 bciow and executing the acceptance section 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 tlx:section below, this contract wil, be in effect from 9/1/2020 untr, 8131/2022 Acceptance of Contract Renewal Company Name Company Sign_ature A-L 4,f'-,_ __ _. Print Name Signature Date a - y- :.tr . .; P.,ern rt Serapes Claim•3295 Tamar+Trail Eas1•!sada..For,tla 34112-Cif.”-www rchergai,etveurerfwitser o 525 Page 2 of 2 RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Updated Contact information Only it addressees information on the first page is incorrect) Contact Name 4irK13i Telephone Number 1`'s- '3 7._4 q I-AX Number Email Address Collier County l'rocurcmcnt Services is pleased to announce. it has partnered with Rids>ac to provide free web-based Bidding services to its vendors. suppliers and contractors. We are now"live on the new bidding platform. Register t(MJa\ at V. w.hidcvnc.com. For Registration Assistance,please contact Rtd` ync customer service at 800-990-9339 Dr email: sup oR.rt)jtsvnc.com. Pease return this letter to the Procurement Services Division with your response no later than 3/0312020 You may email your response to. email Renewals2tcgglliercountvfl.00v . If you have any questions you may contact me at 239-252-840 l Respectfully, OA(k .Mer/ rt)t.( 11`1 f, Procurement Contract Matcager- Procurement Services Division C: Trish Morgan. Director of Board Minutes& Records and Value Adjustment Board 526 AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of 5"v/36,12017, by and between South Florida Valuation Services, 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 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) 527 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@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) 528 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vbclerkcoflierclerk.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) 529 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) 530 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) 531 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.`BRROCK, CLERK VALUE AD. EN .0•'RD N- ..-._ r, r it S.:A 1 i ist. j tk_ ,ikt, By(14 est as to Chairman's . ' e; -°'164 k ‘‘...__.... iew Solis, VAB Chairman ignature only... Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby ON:cn=Holly E.Cosby,o=Law Office of Holly E.Cosby,P.A.,ou, email=holly@cosbylaw.corn,c=US Date:2017. 08.25 17:52:41-04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: South Florida Valuation Services, Inc. By: w__ South Florida Valuation Services, Inc. Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 532 Co ger Bounty Administrative Services Department Procurement Services Division 2/24/2020 South Florida Valuation Services, Inc. P.O. Box 33621 Palm Beach Gardens, Florida 33420 Telephone: Email: sfval(c 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 Company Signature r -- Print Name Signature Date col Lok r, ti m-v.; Procurermnt Sewices Division•3295 Tamiami Trail East•Naples,Florida 34112-4901•wvAv.colliergov.net/procurementsendices 533 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 www.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: supportrc4bidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 3103/2020. You may email your response to: email RenewalsC)a colliercountyfl.gov. If you have any questions you may contact me at 239-252-8407. Respectfully, bA. Moriarty Procurement Contract Malinger– Procurement Services Division C: Trish Morgan, Director of Board Minutes& Records and Value Adjustment Board I 534 AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this / day ofc-A-6:. 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 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 535 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 payfor 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. oMt'C _ 4Z.), 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Telephone: (954) 776-9938 Cellular: (954) 294-2647 Telephone: Email: ccg25 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 Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) 536 Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk(a7collierclerk.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. Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 537 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) 538 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) 539 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. I ATTEST: COLLIER CS 4 di DWIGHT E BROOK,CLERK VALUE Al+ E S A 'D 1 ttitt/L- ' AlkI By: iY est as to Chairman's! Deputy lerk 771r- Solis, VA Chairman signature only.. .'. 1 Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby DN:on=HollyEoCosby,o=Law Officeof Holly E.Cosby,P.A.,ou,email=holly@cosbylaw.com, c=US Date:2017.08.25 17:53:46-04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: Scott Wat on/Coastal Consultill _ -roup, Inc. i1 Scott Watson r1 r heir ft. u ' ,11,HAW n yes v:• ° rA , : % y My Comm.Expirest I February 25,2020% No.FF 985057 " d a lati q Nx...• PUBL'• ®® 1: 9# 4711: i......"'9 / •° easwa••° ¢ S' Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 540 Cower 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: ccg25(cbellsouth.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 Pt':i- its . C S ULJfl NS C ,4 p.a OP( t t'.t C. Company f/y Signaturev_ _f"-"'•'.__, T i E. s v Print Name Signature Date c`-Ea3Rup.- f4- 1 7.-C4? otno Prccurerent Serve lkviscn•3295 Tamiami Trail East•Naples,Florida 34112.4901=;wnAv colliergov.nettprocurementservices 541 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 ei\ 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: support'dbidsvnc.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 Renewals(a)colliercountyfl.gov . If you have any questions you may contact me at 239- 252-8407. Respectfully, ytic. Mark A. Moria yt/ Procurement Contract Mafiaer—Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board 542 Item #12 ____________________ • Setting a date for the VAB Organizational Meeting Monday, June 6, 2022 @ 9 a.m. or Friday, June 10, 2022 at 1 p.m. 543