VAB Resolution 2023-05 VAB RESOLUTION 2023-05
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA,
RELATING TO A FILING FEE FOR PETITIONS FILED PURSUANT TO SECTION 194.011,
FLORIDA STATUTES(OBJECTIONS TO ASSESSMENTS).
WHEREAS, Section 194.011, Florida Statutes (F.S.), provides that the landowner may appeal the
property appraiser's assessment by filing a petition to the Value Adjustment Board; and
WHEREAS, Section 194.013,Florida Statutes, allows the Value Adjustment Board, hereinafter
"VAB",to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a VAB Petition;
and,
WHEREAS, previous Value Adjustment Boards have determined it is in the public's best interest and
welfare to impose a filing fee in order to defray the costs of administration and operation of the Value Adjustment
process and that said fees continue in effect until repealed; and,
WHEREAS,Florida Administrative Code(F.A.C.)Rule I2D-9.015 provides that the Board cannot extend
the time for petition filing but may consider late filed petitions only if good cause for late filing is established and
the delay thereof will not be prejudicial to the VAB function in the taxing process; and,
WHEREAS, F.A.C. Rule 12D-9.013 provides that the VAB shall make available to the public F.A.C.
Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002, 51.003, Chapters 192 through 195, F.S. and
the requirements of Florida's Government in the Sunshine Law.
NOW,THEREFORE,BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,
FLORIDA,that:
1. There is hereby authorized,established, imposed,confirmed, and continued a filing fee upon each
separate parcel of property covered by petitions filed pursuant to Florida Statutes Section 194.011. Said filing
fee as provided herein shall be imposed by the Clerk of the VAB on future year petitions unless specifically
repealed or modified by the Value Adjustment Board.
2. The amount of such filing fee is hereby established in an amount of$15.00 per each separate,non-
contiguous parcel of property, real or personal, covered by a petition filed pursuant to 194.011,Florida Statutes
and subject to appeal. An owner of contiguous,undeveloped parcels may file with the Value Adjustment Board
a single joint petition if the property appraiser determines such parcels are substantially similar in nature. An
owner of multiple tangible personal property accounts may file with the value adjustment board a single joint
petition if the property appraiser determines that the tangible personal property accounts are substantially similar
in nature. A condominium association,cooperative association, or any homeowners' association as defined in s.
723.075,F.S.,with approval of its board of administration or directors, may file with the value adjustment board
a single joint petition on behalf of any association members who own parcels of property which the property
appraiser determines are substantially similar with respect to location,proximity to amenities,number of rooms,
living area,and condition. For joint petitions,a filing fee in the amount of$15.00 for the petition,plus a fee of
$5.00 for each parcel included in the petition will be imposed.No such filing fee will be required by a taxpayer
who demonstrates at the time of filing,by an appropriate certificate or other documentation issued by the
Department of Children and Family Services and submitted with the petition,that they are receiving assistance
under Chapter 414, Florida Statutes or with respect to an appeal from any of the following: (A)Disapproval of
homestead exemption under F.S. Section 196.151 or; (B)Disapproval of homestead tax deferral under F.S.
Section 197.252.
3. Said filing fee instituted and imposed hereby shall be paid to the Clerk of the VAB at the time of
filing.
4. Failure to pay said fee will result in the petition being incomplete; and the petition may be rejected.
5.The collection, failure to pay, allocation,refund, and waiver of the filing fee shall be as governed by
F .S. Section 194.013.
6. It is the intent of this Resolution to adopt and incorporate the provisions of Section 194.013,Florida
Statutes,and such provisions are controlling as to any inconsistent provisions hereof.
7. Any Petition filed after the statutory deadline for petition filing,as set forth by Florida Statutes
194.011 (3),may be considered for determination as to whether there is good cause justifying the late filing. If
no good cause for the late filing is found to exist,the petition will not be scheduled for further consideration or
hearing.
8. The Clerk of the VAB is hereby directed to notify all petitioners to the VAB of the existence and
availability of DOR F.A.C. Rule 12D-9,FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002, 51.003,Chapters
192 through 195,F.S. and the requirements of Florida's Government in the Sunshine/open government laws.
9. It is the intent of this Resolution to adopt and incorporate the provisions of Florida Statute Chapter
194,F.A.C. Rule 12D-9,and F.A.C. Rule 12D-10, and such provisions are controlling as to any inconsistent
provisions hereof.
10. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2022-
05.
This Resolution of the Value Adjustment Board adopted this 7`1' day of August, 2023, after motion, second and
majority vote.
ATTEST: VALUE ADJUSTMENT BOARD Approved as to form
CRYSTAL*.SKI EL,CLERK COLLIER COUNTY,FLORIDA and legal sufficiency:
•
BY: BY:/ —
Attes s to irm2� I�Y e _ t Clerk Chairma Holly E. Cosby,Esq.
sigpat re r1Clc ,, VAB Legal Counsel