VAB Org Recap 08/07/2023Page 1
August 7, 2023
VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING
AGENDA
August 7, 2023,
9:00 a.m.
1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel)
2. Quorum Established as required by Florida Statute Chapter 194.015 and
Affidavit of Publication confirmed (VAB Legal Counsel)
3. Introductions presented by VAB Legal Counsel
A. Introduction of VAB Board Members
• Board of County Commissioner Dan Kowal (District 4)
• Board of County Commissioner Burt Saunders (District 3)
• School Board Member Erick Carter (District 4)
• (Homestead) Citizen Member Rebecca Earney
• (Business) Citizen Member Ron Kezeske
• (Alternate Homestead) Citizen Member Jill Rosenfeld
• School Board Alternate Member Stephanie Lucarelli
B. Introduction of the Clerk to the Value Adjustment Board
• Clerk to the Board – Crystal Kinzel
• Clerk’s Designee – Derek Johnssen
• VAB Admin – Marty Rustin
C. Confirmation of BCC & School Board Appointed Members
(informational)
4. Appointment of VAB Chairperson (must be a BCC representative)
Motion to appointment Commissioner Kowal as Chair by Mr. Carter;
Seconded by Mr. Kezeske – Approved 5/0; Commissioner Kowal
appointed Mr. Carter as Vice-Chair
5. Recommendation to approve today’s agenda.
Motion to approve by Mr. Carter; Seconded by Ms. Earney – Approved
5/0
6. Recommendation reaffirming by Resolution 2023-01, the appointment of:
VAB Legal Counsel for VAB Tax Year 2023 - Holly E. Cosby, Esq. – The
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August 7, 2023
Law Office of Holly E. Cosby, P.A.
Motion to approve by Commissioner Carter; Seconded by - Adopted
5/0
7. Special Magistrates
A. Recommendation to reaffirm by Resolution 2023-02, the appointment
of the VAB Special Magistrates for VAB Tax Year 2023.
Motion to approved by Mr. Carter; Seconded by Mr. Kezeske –
Adopted 5/0
• Ellen T. Chadwell, PL - Attorney
• Joseph Haynes Davis - Attorney
• Lorraine Dube – State Certified General Appraiser
• Michael P. Jonas – State Certified General Appraiser
• Mario de La Guardia – Tangible Personal Property
B. Recommendation to approve by Resolution 2023-03, newly added
Special Magistrates:
Motion to approve by Mr. Carter; Seconded by Mr. Kezeske –
Adopted 5/0
• Steven L. Nystrom – State Certified Appraiser and Tangible
Personal Property
• Maxim Antonov – State Certified Residential Appraiser
• Philicia Lloyd – State Certified General Appraiser
8. Approval/Acceptance of Minutes into the VAB Record.
A. April 17, 2023, VAB Final Meeting
Motion to approved by Mr. Carter; Seconded Mr. Kezeske –
Approved 5/0
9. Department of Revenue 2023 VAB Training:
for Magistrates, VAB Members, Legal Counsel and interested parties
(https://floridarevenue.com/property/Pages/VAB.aspx)
10. VAB Attorney Report/General Business/VAB Reference Materials
A. General overview of Value Adjustment Board’s role in Florida’s
property tax system, including a process for complaints, and the newly
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August 7, 2023
adopted legislative changes that affect the VAB process.
B. Recommendation to adopt a Resolution 2023-04, Relating to the
Adoption of Internal Operating Procedures to Supplement Chapter
12D-9, Florida Administrative Code.
Motion to approve by Mr. Carter; Seconded by Ms. Earney –
Adopted 5/0
C. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine
“Good Cause” for Late Filed Petitions and Rescheduled
Hearings.
Motion to approved by Mr. Carter; Seconded by Mr.
Kezeskie – Approved 5/0
D. Recommendation to adopt 2023-05, for VAB Petition (Appeal) $15
Filing Fee (F.S. 194.013).
Motion to approve by Mr. Carter; Seconded by Ms. Earney –
Adopted 5/0
E. Florida Department of Revenue Forms DR-488p – Initial Certification
of the Value Adjustment Board (motion needed)
F. Request approval for the destruction of VAB records in accordance
with the General Records Schedule GS1-SL (2017 VAB tax year
records) (motion needed)
G. VAB Reference Materials (informational)
• Florida’s Government in the Sunshine
• Rule Chapter 12D-9, F.A.C.
• DOR’s VAB Forms
• Rule Chapter 12D-10, F.A.C.
• Rule Chapter 12D-51.001, F.A.C.
• Rule Chapter 12D-51.002, F.A.C.
• Rule Chapter 12D-51.003, F.A.C.
• Uniform Policies and Procedures Manual and Other Legal
Resources and Reference Materials
• Information for Taxpayers re: Florida’s Property Tax System and
the Value Adjustment Board Process and a Property Brochure
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August 7, 2023
• Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196
H. VAB 2022 Expense Report of 1,216 petitions filed as compared to:
0607 petitions (VAB 2021) 0778 petitions (VAB 2020)
0714 petitions (VAB 2019) 0623 petitions (VAB 2018)
0561 petitions (VAB 2017)
11. VAB Dates of Importance
A. TRIM Notice to be mailed: Monday, August 14, 2023 (per PAO
staff)
B. Deadline to file petitions with the Clerk’s Office:
Friday, September 8, 2023, at 5 p.m.
[25 days after the mailing of the TRIM per F.S. 194.011(2) (d)]
C. Magistrate Hearings: October 2023 through February/March 2024
(More dates, if needed, based on filing)
D. (Proposed) Final VAB Meeting for Tax Year 2023 (room reserved):
March 11, 25, April 8, & 22, 2024, at 9:00 a.m. (Tentative)
12. Additional comments/concerns – VAB Counsel/compliance
A. Bring VAB current with Varie matters and DOR communications
which occurred after 2022 Final Meeting
B. Provide compliance review and address any outstanding matters on
the record
13. Public Comment
14. Adjournment
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Unit 101ircle,
Unit 101