VAB Recap 02/28/2022 - Final 2021 Meeting 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
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(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.
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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) HB 119/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/SB1264/SJR1266 - Homestead Property Exemption
(j) HJR973/HB975/SB1280/SJR1278 — Tax Exemption for Low
Income Seniors/Elderly
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(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
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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
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