BCC Agenda 02/27/2024 Item #13A (Resolution - Appoint two Commissioners as regular members, three Commissioners as alternate members for the VAB)02/27/2024
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.
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OBJECTIVE: To appoint two (2) Commissioners as regular members, three (3) Commissioners as alternate
members, and ratification of appointed citizen member and alternate citizen 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 appeals 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 the denial of certain tax refunds.
• Hearing appeals concerning ad valorem tax deferrals and classifications.
• Hearing appeals concerning real property affected by catastrophic events.
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; and
• 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 Kowal 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 final meeting of the FY-
2023 cycle until all members of the board are appointed. The final meeting of the VAB cycle is typically held in
March in the Commission Chambers. In total, 2-3 meetings are held between June-March and these meetings
usually last no more 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 approval. -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
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02/27/2024
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.A
Doc ID: 28095
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: 02/27/2024
Prepared by:
Title: – Clerk of the Circuit Court
Name: Erin Roxberry
02/16/2024 1:26 PM
Submitted by:
Title: Assistant Finance Director – Clerk of the Circuit Court
Name: Derek Johnssen
02/16/2024 1:26 PM
Approved By:
Review:
Clerk of the Circuit Court Derek Johnssen Other Reviewer Completed 02/16/2024 2:16 PM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 02/16/2024 2:38 PM
Office of Management and Budget Agnieszka Chudy OMB Reviewer Completed 02/16/2024 3:35 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 02/20/2024 8:40 AM
County Manager's Office Amy Patterson Level 4 County Manager Review Completed 02/21/2024 11:40 AM
Board of County Commissioners Geoffrey Willig Meeting Pending 02/27/2024 9:00 AM
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