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VAB Backup Documents 02/28/2022 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) Approved 6/0 B. Approval/Acceptance of Minutes from July 9, 2021, VAB Organizational Meeting (motion needed) Approved 6/0 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB (informational) 1) Department of Revenue — Property Tax Oversight (a) PTO Bulletin 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 Page 1 February 28,2022 (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 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. Page 2 February 28,2022 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) (1) 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) HB 13/SB 154 - Widow-Blind-Disabled Tax Exemption (b) HB71/SB568/SB1610 - Abatement of Taxes (c) HB119/HB417/SB572 - Property Appraisers (d) HB243/SB 1126 - Educational Property Tax Exemption (e) HB401/SB362 - Non-Profit Home for Aged Tax Exemption (f) HB495/SB 1150 - Affordable Housing Tax Exemption (g) HB751 - Taxation of Construction Equipment (h) HB839/SB 1152 —Ad Valorem Tax Discount Percentage Rates (i) HJR923/SB 1264/SJR1266 - Homestead Property Exemption (j) HJR973/HB975/SB1280/SJR1278 — Tax Exemption for Low Income Seniors/Elderly Page 3 February 28,2022 (k) 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 Approved 6/0 7. Adoption of Certification of the Value Adjustment Board— Tangible Personal Property (DR-488 TPP) (motion needed) Approved 6/0 8. Adoption of Certification of the Value Adjustment Board—Real Property (DR-488 RP) (motion needed) Approved 6/0 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed) Approved 6/0 10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency (motion needed) Approved 6/0 Page 4 February 28,2022 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) Motion to approve the renewal of the Professional Services Contract with a 3- year term with 2-year renewal —Approved 6/0; Motion to move forward with the procurement and advertising process for the Special Magistrates with VAB Legal Counsel to participating in the process —Approved 6/0 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) Motion for Monday, June 6, 2022, at 9 a.m. —Approved 6/0 13. Adjourn Page 5 February 28,2022 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 r n R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA 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.) N Real Property n Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of N real property n tangible personal property assessment roll as submitted by the property appraiser to the value $ 102,312,725,946 adjustment board 2. Net change in taxable value due to actions of the Board $ (2,217,418) 3. Taxable value of DC real property tangible personal property assessment roll incorporating all changes due to action of the value $ 102,310,508,528 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. /4 %ture, cha4ueAdjusment Board Da Continued on page 2 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: x❑ 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. BI 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ❑x 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. 1115. Noticed all meetings as required by section 286.011, F.S. ❑x 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ❑x 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. I118. Ensured that all decisions contained the required findings of fact and conclusions of law. I119. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. n 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. ‘eV, C /21 Darr ignat re, hair o the Value Adjustment Board D to 81 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 h R. 12/09 s6 Section 193.122, Florida Statutes Rule 12D-16.002 iFlorida Administrative Code FLORIDA 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 F1 Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of real property Fl tangible personal property assessment roll as submitted by the property appraiser to the value $ 2,366,187,987 adjustment board 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 $ 2,366,187,987 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. 6>te4X---- agg8/61049"6 Signature, Chair oft e Value Board 9 Adjustmentate Continued on page 2 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: ❑x 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. E 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ❑x 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑x 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ❑x 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. ❑x 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ❑x 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. n 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. ignature, Chair of the Value Adjustment Board D e FIRST AMENDMENT TO AGREEMENT #17-7046 FOR INDEPENDENT LEGAL SERVICES FOR THE VALUE ADJUSTMENT BOARD (VAB) THIS FIRST AMENDMENT made and entered into on this Z0Pi day of ., -`( 2022, by and between LAW OFFICE OF HOLLY E. COSBY, P.A. (the "Attorney") and Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, 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), (collectively, the "Parties"): WHEREAS, on June 1, 2017, the County entered into an Agreement with the Attorney (the "Agreement") to provide independent legal services to the Value Adjustment Board for Collier County; and WHEREAS, the Agreement is set to expire May 31, 2022 with no further renewal periods and the Parties desire to extend the Agreement for an additional three year term with two one-year renewals. NOW, THEREFORE, in consideration of the mutual promises and covenants herein contained, it is agreed by the Parties as follows: 1. The above recitals are incorporated into this Amendment as if fully set forth herein. 2. The Agreement is hereby extended through May 31, 2025. 3. There will be two one-year renewal periods available beginning June 1, 2025. 4. Except as stated herein, all other terms and conditions of Agreement #17-7046 shall remain in full force and effect. (Signature page to follow) ******Remainder of page intentionally left blank***** Page 1 of 2 First Amendment to Agreement #17-7046 IN WITNESS WHEREOF, the Parties have executed this First Amendment by an authorized person or agent on the date and year first written above. ATTES1. 8© 0, COLLIER COUNTY .,,, .,,...., . CRY ,t. 1ZEL,'C K VALUE ADJUSTMENT BOARD By: /0,0,s, ,, •i ... . •` Deputy Clerk , Chairman Attest asti 1 signature of xy.• Approved as to Form and Legality:. Holly E. Cosby, Eo iballyySignedbyHollyE. Date:2022.04.19 14:05:45 Esq. -04'00' VAB Attorney ATTORNEY: Holly E. Cosby Holly E. Digitally signed by Holly E. Cosby,Esq. By:Cosby, Esq. 04'00.022.04.1914:05:22 Holly E. Cosby- For the Firm Law Office of Holly E. Cosby, P.A. Page 2 of 2 First Amendment to Agreement #17-7046