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VAB Minutes 02/28/2022 - Final Meeting February 28, 2022 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, February 28, 2022 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 1 :08 p.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: MEMBERS PRESENT: Chairman Burt Saunders, County Commission Member Andy Solis, County Commission Member Erick Carter, School Board Member Ron Kezeske, Business Citizen Member Rebecca Earney, Homestead Citizen Member Jill Rosenfeld, Homestead Citizen Member COUNSEL TO THE BOARD - Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje - Director Tax Roll Compliance/Data Mgmt. Annabel Ybaceta - Director Homestead/Exemption CLERK'S OFFICE: Crystal Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen, Clerk's Finance Director Page 1 February 28, 2022 CHAIRMAN SAUNDERS: The meeting of the Value Adjustment Board will please come to order. MR. JOHNSSEN: Board members, you have a hot mic. CHAIRMAN SAUNDERS: Let's go ahead and do the pledge to the Flag. (The Pledge of Allegiance was recited in unison.) COMMISSIONER SOLIS: Can I ask that we have a moment of silence for the people in Ukraine? (A moment of silence was observed.) CHAIRMAN SAUNDERS: I'll turn it over to you to get us started. MS. COSBY: Okay. Good afternoon, everybody. Holly Cosby, Value Adjustment Board counsel. We are on Item 1 . I will advise with regards to the Affidavit of Publication that I have reviewed the same. I find it sufficient to proceed. We can move on to -- I will advise for the record that we not only have a full board but we even have our alternate homestead member, so we have a super-full board today. And I thank you all for being here. We'll go ahead, and I will advise for the record that pursuant to Florida Statute 194.015, we have quorum. And if we can go ahead and everybody introduce yourselves for the record. We will start with Ms. Earney. HOMESTEAD MEMBER EARNEY: Hi. Rebecca Earney, homestead citizens member. HOMESTEAD MEMBER ROSENFELD: Jill Rosenfeld, alternate homestead citizens member. COMMISSIONER SOLIS: Andy Solis, County Commission. CHAIRMAN SAUNDERS: Burt Saunders, County Commission. Page 2 February 28, 2022 SCHOOLBOARD MEMBER CARTER: Erick Carter, Collier County School Board. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. MS. COSBY: Thank you, again. And I'm Holly Cosby, Value Adjustment Board counsel. At this time we have met quorum requirements. We can move on to Item 2. Sir, Chair, would just like me to go ahead and go through it, or do you want to take it and then defer to me when needed? CHAIRMAN SAUNDERS: Go ahead. You're doing a great job. MS. COSBY: You want me to -- I'll ask you to call the motions, then. CHAIRMAN SAUNDERS: All right. Let me know when you're ready. MS. COSBY: All right. Moving on to 2A, we would need an approval of today's agenda, please, and that would be on Pages 11 through 13 of your packet, if you're looking online. CHAIRMAN SAUNDERS: Any comments/questions concerning the minutes? (No response.) CHAIRMAN SAUNDERS: Seeing none, we need a motion to approve. SCHOOLBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. (No response.) HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 3 February 28, 2022 COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving forward, we need approval/acceptance of the minutes from the July 9th, 2021, Value Adjustment Board organizational meeting. CHAIRMAN SAUNDERS: Okay. Any comments concerning that? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve those minutes. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item No. 3. We have updates from the Department of Revenue and/or the current session of Florida Legislature. So I'll go through 3A first. 3A1, we actually have 13 Page 4 February 28, 2022 Department of Revenue PTO bulletins. That will bring you through Page 49 of your agenda packet. If anybody has any questions, please stop me. Moving onto Item 3A(2) -- I'm sorry -- yeah, 3A(2). All the Florida legislative bills and -- House bills and Senate bills that are currently active. If anybody has any questions, please let me know. But all of these have nothing to do with the Board operation as much as they have what special magistrates need to consider during hearings. And we did do a second check, and they are all still active. And if you don't have any questions now, I would say you can certainly email me and ask me anything afterward. Moving on to 3B. And, again, all of these items are for information only, but if you have any questions, please free to stop me. Value Adjustment Board compliance checklist. That would be on Page 202 through 204 of your agenda. And what that is is during the organizational meeting, we need to make sure that we're in compliance with everything. There are a few items that I cannot confirm at that time. Those have been confirmed, and I just wanted to make sure you all knew that the compliance checklist is complete, and I will also apprise the Board that I took the Department of Revenue exam and got a 97 out of the 100, just in case you want to know if I'm achieving excellence. Our magistrates also finished the training prior to hearing hearings, and we sent notices to the municipalities as required. Moving on to Item 3C if there are no questions. We received correspondence from four separate Value Adjustment Board petitioners, and I will review those quickly. 3C(1), we have -- we had received a request to reschedule from petitioner Tim Hart, and he did not like my review, the outcome of the review that I performed, and he went to the Department of Revenue, and then there was quite a bit of back and forth between my Page 5 February 28, 2022 office and the Department of Revenue. But I stood firm on my review. I felt -- I felt the review was justified, and you'll see the culmination of the Department of Revenue email on Page 41 where -- and I respectfully requested a few times that they please stop asking me to reconsider because it was wasting my client's revenue. So I did try it all costs to keep it down. Does anybody have any questions about that one? (No response.) CHAIRMAN SAUNDERS: Okay. Moving on to 2, Preston Allex. We had a petitioner reach out requesting some change in language to a recommendation. I did reach out to the magistrate on that one. She felt it was a semantics issue. I sided with her on that. No change to the recommendation was issued. It was just a semantics issue. It wouldn't have changed the decision. So -- but we do need to apprise you when we're reached out to in any way. No. 3, Nathan Mandler, this one had to do with ex parte communication to my office actually. Their office attempted to contact me prior to filing a late-filed petition for good cause. They were sort of looking for a preliminary review from my office on whether or not I would grant their good cause late-filed petition. And I advised that I couldn't do that; that they really need to go through the system. They need to pay the filing fee in order for that consideration to be had, because I spent county revenue doing that review. They did -- subsequent to that file, the petition -- it was voluminous. It had several parcels. It was a pretty hefty filing fee. So I understand what they were getting at but, again, we need to go through the process. I did end up granting that late-file review, so they were heard. But I did want to make sure -- because there was ex parte communication to my office. And, finally, Mr. James Akers, on 3C(4). He had a reschedule Page 6 February 28, 2022 question. Of course, I review all of those. I try to be fair. In this case there was a lot of back and forth but, ultimately, the petitioner indicated to the VAB and to the administration that they really were looking for a reschedule to give themselves time to participate in the evidence exchange, and that's not a reason for permissible rescheduling of a hearing. So I had to -- I had to deny that request. There was a little bit of back and forth, and then at some point it ended. If anybody has any questions -- I'm talking too fast, aren't I? THE COURT REPORTER: You're doing okay. MS. COSBY: Okay. As if anyone has any questions, please feel free to ask. I was just -- yeah, I keep her running -- please ask. Otherwise, we can proceed to public comment. CHAIRMAN SAUNDERS: I don't see any questions coming from the Board. MS. COSBY: Okay. CHAIRMAN SAUNDERS: We'll move on to Item No. 4, public comment. (No response.) CHAIRMAN SAUNDERS: Seeing none, we'll move on to Item No. 5. HOMESTEAD MEMBER ROSENFELD: Is there any? MS. COSBY: Do we have anything? CHAIRMAN SAUNDERS: We'll move on to Item No. 5, VAB members or staff comments. I want to start down at the -- we'll start with Ron. Anything? BUSINESS MEMBER KEZESKE: No. CHAIRMAN SAUNDERS: Erick? SCHOOLBOARD MEMBER CARTER: No, no comment. CHAIRMAN SAUNDERS: Andy? I have no comment. Andy? Page 7 February 28, 2022 COMMISSIONER SOLIS: Nothing from me. HOMESTEAD MEMBER ROSENFELD: Just very organized and very thorough, so thank you. HOMESTEAD MEMBER EARNEY: Nothing. CHAIRMAN SAUNDERS: Then we'll move on to Item No. 6 -- MS. COSBY: Okay. CHAIRMAN SAUNDERS: -- adoption of the special magistrate's recommendations. MS. COSBY: I will just advise for the record that I have reviewed every single one that are placed before the Board today for consideration. They are all compliant with law and sufficient. CHAIRMAN SAUNDERS: Okay. If there are no questions, then we need a motion to approve. SCHOOLBOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 7, adoption of certification of the Value Adjustment Board tangible personal property. MS. COSBY: That would be -- this is the culmination of the VAB and the difference between the value of property prior to the Page 8 February 28, 2022 VAB change in value as a result of the Value Adjustment Board action and resulting value. But this is simply for tangible property. And if you're looking for that form, if you're online you're looking on Pages 494 and 495. CHAIRMAN SAUNDERS: All right. Any questions? (No response.) CHAIRMAN SAUNDERS: Seeing none, we need a motion to approve. SCHOOLBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item No. 8. MS. COSBY: Same as Item No. 7 except for real property. CHAIRMAN SAUNDERS: Any questions? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. SCHOOLBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. Page 9 February 28, 2022 HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item No. 9, adoption of the tax impact of the Value Adjustment Board. MS. COSBY: All right. And that would be on Page 500 of your agenda packet. And what that is is that is pretty much a synopsis of our VAB session, how many petitions we received, how many were granted, how many were withdrawn or settled, and then, at the end, the actual impact of taxes as a result of VAB action. CHAIRMAN SAUNDERS: Any questions? MS. COSBY: And this will be published in the paper once it's approved by the Board. CHAIRMAN SAUNDERS: Any questions? (No response.) CHAIRMAN SAUNDERS: All right. Then we need a motion to approve. SCHOOLBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. Page 10 February 28, 2022 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10, discussion/motion to permit VAB counsel to review VAB website to ensure compliance and consistency. Any comments from staff? MS. COSBY: I do it regularly just to make sure things are -- because the Department of Revenue will if I don't. CHAIRMAN SAUNDERS: We just need a motion -- MS. COSBY: So I make sure that if they're checking up on us that we're good. CHAIRMAN SAUNDERS: Then we need a motion to permit counsel to review the website. SCHOOLBOARD MEMBER CARTER: I motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 11, discussion, 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. MS. COSBY: All right. Well, I will take this, and if I speak Page 11 February 28, 2022 out of school or if I miss something, I'm going to look to Mr. Johnssen and Ms. Kinzel to add, if they have anything to add. So, unfortunately, my contract is expiring. And typically -- CHAIRMAN SAUNDERS: And you were late. MS. COSBY: I know. I have pictures. I took pictures and mapping so I could prove to you, because I left my office at 11 :30. So I was literally on the phone with my husband, like, this is the one where I'm going to ask them to renew my contract, and I'm late. But my contract is expiring and, historically, Collier County does open procurement. And I asked if they wouldn't do that because I want to stay. And I beat the hourly rate from the previous counsel, and I feel like I've done a really good job. I'm not asking for travel. I'm willing to stay at my current rate and my current situation. CHAIRMAN SAUNDERS: Does that raise any legal questions from the county? Are we permitted to do that without doing the advertising and that sort of thing? MS. COSBY: As legal counsel, my understanding is that I -- because my billing is so small, small compared to other things, because I'm legal counsel, there's an exception for me. But I will -- MR. JOHNSSEN: Board members, Derek Johnssen for clerk admin. Yes, it meets an exclusion due to the amount of money that's spent per year. And the rate is the same. And that would be staffs recommendation based upon her thoroughness and the rate being the same. CHAIRMAN SAUNDERS: All right. Any questions or discussions from the Board? SCHOOLBOARD MEMBER CARTER: I think she's done a great job, besides being late all the time. CHAIRMAN SAUNDERS: Yeah. Leave at 20 minutes after 11 :00 next time. Page 12 February 28, 2022 SCHOOLBOARD MEMBER CARTER: Holly, we're joking. CHAIRMAN SAUNDERS: We need a motion to approve the renewal of the professional services contract. It's under the same terms and conditions in the existing contract. MS. COSBY: Yes, including I would ask to stay for three years with a two-year renewal as before. And I believe you do have termination rights. So if I do something to really mess up, you can let me go. CHAIRMAN SAUNDERS: All right. So add to the motion that it would be a three-year contract. SCHOOLBOARD MEMBER CARTER: All right. So I motion we go with it and add a three-year contract for your contract. CHAIRMAN SAUNDERS: Then there's a two-year -- MS. COSBY: Two-year renewal. CHAIRMAN SAUNDERS: -- two-year renewal. SCHOOLBOARD MEMBER CARTER: Two-year renewal option. CHAIRMAN SAUNDERS: All right. We have a motion. Is there a second? COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: Any discussion? (No response.) CHAIRMAN SAUNDERS: We need a motion, then, to approve. SCHOOLBOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. Page 13 February 28, 2022 CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. We also have a second part to this, which is the magistrates. With magistrates, we do need to go through a procurement process. There is not an exception for them. Different from last year, the last five -- five years ago, I'm going to ask to be part of that process. It won't cost the county much more money, but I'm -- you know, I'm going to be part of the process. I have been through two Auditor General audits. I've seen what they're looking for. I've come up with some processes as a result of that, and it's always flown when another county then gets audited that's using my process. So I'm very familiar with what we can do to pass muster as far as in case Collier is audited, what documentation we would need to have in place. And I would like to be part of the process. I think we can get some more quality magistrates into Collier County. CHAIRMAN SAUNDERS: Okay. So the motion that we need is to approve the advertising for the magistrate services and to include our counsel as part of the process. MS. COSBY: I don't know that that needs to be said. We want to just renew the procurement process -- CHAIRMAN SAUNDERS: Oh, okay. MS. COSBY: -- so that we can go ahead and seek, you know, people that are interested. CHAIRMAN SAUNDERS: I need a motion to renew the procurement. Do we need anything in terms of your participation? MS. COSBY: As VAB counsel, it will be my responsibility to Page 14 February 28, 2022 do that, I would think. CHAIRMAN SAUNDERS: Then we need a motion to approve that. SCHOOLBOARD MEMBER CARTER: I motion to approve. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. And No. 12? MS. COSBY: Thank you, because it will be my honor to return. Number 12, organizational meeting. What's your pleasure: June 6th at 9:00 a.m. or June 10th at 1 :00 p.m., or another date? But we would be working on room reservations. If the Board would like to table this, we could certainly reach out later via email but, I mean, to nail it down now and get this room scheduled would probably be VAB administration's preference. CHAIRMAN SAUNDERS: We have a Collier County MPO meeting on June 10th. Would we be meeting in the afternoon again at 1 :00? MS. COSBY: Yes, sir, 1 :00. CHAIRMAN SAUNDERS: I'm available both of those days. And, actually, maybe -- Page 15 February 28, 2022 COMMISSIONER SOLIS: I thought June -- oh, I'm sorry. June 6th is a Monday. SCHOOLBOARD MEMBER CARTER: I prefer the 6th. BUSINESS MEMBER KEZESKE: I would as well, and mornings general work better. SCHOOLBOARD MEMBER CARTER: Yeah. I'm flexible either way. It's enough advance notice for me. MS. COSBY: Our homesteaders, what do you -- HOMESTEAD MEMBER EARNEY: I'm not sure if I'm going to be here or not. HOMESTEAD MEMBER ROSENFELD: I'm fine with both dates. MS. COSBY: June 6th, then, at 9:00 a.m.? CHAIRMAN SAUNDERS: All right. MS. COSBY: I'll make sure I leave at 7:20. SCHOOLBOARD MEMBER CARTER: Well, there probably won't be as much traffic. MS. COSBY: Oh, I hope not. There was a really bad accident. SCHOOLBOARD MEMBER CARTER: It just keeps getting worse and worse this accident, Holly. I'm teasing. MS. COSBY: Okay. So do we have a motion for June 6th, then? CHAIRMAN SAUNDERS: Yes. MS. COSBY: I have here motion needed. SCHOOLBOARD MEMBER CARTER: I second. CHAIRMAN SAUNDERS: We have a motion and second to set the meeting for June 6th at 1 :00 p.m. MS. COSBY: 9:00 a.m. CHAIRMAN SAUNDERS: 9:00 a.m. All in favor, signify by sighing aye. Page 16 February 28, 2022 HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: And we're done. CHAIRMAN SAUNDERS: If there are no other comments from the Board members, we're adjourned. Page 17 February 28, 2022 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 1 :25 p.m. MAd BURT SAUNDERS, VAB CHAIRMAN ATTESP. P � . .1 , a CR. TA J ' , CLERK Attest as to.,Clrairman's signature'only. These minutes cepted by the Board on Sep} krl,llesented as orcorrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 18