Agenda 04/12/2022 Item #10B (Resolution - Appointing Members to the Value Adjustment Board)04/12/2022
EXECUTIVE SUMMARY
Recommendation to appoint two Commissioners as regular members, three Commissioners as
alternate members, and ratification of appointed citizen member and alternate citizen member for
a one-year period on the Value Adjustment Board.
_____________________________________________________________________________________
OBJECTIVE: To appoint two (2) Commissioners as regular members, three (3) Commissioners as
alternate members, and ratification of appointed citizen member and alternate citiz en member for a one-
year period on the Value Adjustment Board (VAB).
CONSIDERATIONS: The VAB meets for the following purposes:
• Hearing petitions relating to assessments filed pursuant to Section 194.011(3), Florida Statutes
(F.S.).
• Hearing complaints relating to homestead exemptions as provided for under Section 196.151, F.S.
• Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the
filing of exemption applications under Section 196.011, F.S.
• Hearing appeals concerning ad valorem tax deferrals and classifications.
Pursuant to Section 194.015, F.S., the VAB is required to be comprised of the following membership:
• Two members of the governing board of the county as elected from membership of the board of said
governing body, one of whom will be elected VAB chairperson;
• One member of the school board as elected from the membership of the school board; and
• Two citizen members, one of whom shall be appointed by the governing body of the county and
must own homestead property within the county, and one of whom must be appointed by the school
board and must own a business occupying commercial space located within the school district. A
citizen member may not be a member or an employee of any taxing authority and may not be a
person who represents property owners in any administrative or judicial review of property taxes.
Currently, Commissioner Solis and Commissioner Saunders serve as regular members and the Board’s
citizen member is Ms. Rebecca Earney. Ms. Jill Rosenfeld is the Board’s current citizen alternate
member. Both citizen members have indicated a willingness to serve for another year. The VAB cannot
hold its organizational meeting until all members of the board are appointed, even if the number and type
of members appointed are sufficient to constitute a quorum. The organizational meeting is scheduled to
take place on June 6, 2022, in the Board of County Commissioners Chambers. The final meeting of the
VAB cycle is typically held in January or February of the following year. In total, 2-3 meetings are held
between June-February and these meetings usually do not last longer than one-hour.
GROWTH MANAGEMENT IMPACT: None.
FISCAL IMPACT: None.
LEGAL CONSIDERATION: This item has been reviewed by the County Attorney, is approved as to
form and legality and requires majority vote for Board action. -JAK
RECOMMENDATION: To appoint two (2) Commissioners as regular members and three (3)
Commissioners as alternate members, as well as ratify citizen members as proposed, and to direct the
County Attorney to prepare a resolution confirming all appointments and ratifications.
Prepared by: Derek M. Johnssen, Finance Director, Office of the Collier County Clerk of the Circuit
Court and Comptroller
10.B
Packet Pg. 222
04/12/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 10.B
Doc ID: 21817
Item Summary: Recommendation to appoint two Commissioners as regular members, three
Commissioners as alternate members, and ratification of appointed citizen member and alternate citizen
member for a one-year period on the Value Adjustment Board.
Meeting Date: 04/12/2022
Prepared by:
Title: – Clerk of the Circuit Court
Name: Vicky Valdez
03/31/2022 11:10 AM
Submitted by:
Title: Senior Staff Assistant – Clerk of the Circuit Court
Name: Jennifer Milum
03/31/2022 11:10 AM
Approved By:
Review:
Clerk of the Circuit Court Derek Johnssen Additional Reviewer Completed 03/31/2022 11:17 AM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 03/31/2022 11:23 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 03/31/2022 3:05 PM
Office of Management and Budget Susan Usher Additional Reviewer Completed 04/03/2022 12:31 PM
County Manager's Office Mark Isackson Level 4 County Manager Review Completed 04/04/2022 9:50 AM
Board of County Commissioners Geoffrey Willig Meeting Pending 04/12/2022 9:00 AM
10.B
Packet Pg. 223