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VAB Org Meeting Presentation (8-19-24)
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N .. ·1 · ... FL ·34112 · ................................ . . ·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·. · ·ap·es ···· · .· ·.·. · · .· .·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.· . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... , ................................................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................... . VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA August 19, 2024, 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 (V AB Legal Counsel) 3. Introductions presented by V AB Legal Counsel A. Introduction of V AB 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 • V AB Admin -Marty Rustin C. Confirmation of BCC & School Board Appointed Members (informational) 4. Discussion re: VAB Chairperson; Appointment of Vice-Chair by Chair 5. Recommendation to approve today's agenda motion needed . 6. Recommendation reaffirming by Resolution 2024-01, the appointment of: V AB Legal Counsel for V AB Tax Year 2023 -Holly E . Cosby, Esq. -The Law Office of Holly E . Cosby , P .A . (motion needed) 7. Special Magistrates Page 1 August 19, 2024 A. Recommendation to reaffirm by Resolution 2024-02, the a ointment of the V AB Special Magistrates for V AB Tax Year 2024 (motion needed) • Ellen T. Chadwell, PL -Attorney • Joseph Haynes Davis -Attorney • Lorraine Dube -State Certified General Appraiser • Michael P. Jonas -State Certified General Appraiser • Maxim Antonov -State Certified Residential Appraiser • Philicia Lloyd -State Certified General Appraiser • Steven L. Nystrom -State Certified General Appraiser and Tangible Personal Property • Mario de La Guardia -Tangible Personal Property 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. March 22, 2024, V AB Final Meeting 9. Department of Revenue 2024 V AB Training: for Magistrates, V AB Members, Legal Counsel and interested parties https://floridarevenue.com /property/Pages/V AB.aspx 10. V AB Attorney Report/General Business/V AB 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 adopted legislative changes that affect the V AB process B. Recommendation to adopt a Resolution 2024-03, Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine "Good Cause" for Late Filed Petitions and Rescheduled Hearings (motion needed) D. Recommendation to adopt 2024-04, for V AB Petition (Appeal) $15 Filing Fee (F.S. 194.013) (motion needed Page 2 August 19, 2024 E. Florida Department of Revenue Forms DR-488 -Initial Certification of the Value Adjustment Board (motion needed) F. Request approval for the destruction of V AB records in accordance with the General Records Schedule GS 1-SL (2018 V AB tax year records) (motion needed) G. V AB Reference Materials (informational) • Florida's Government in the Sunshine • Rule Chapter 12D-9, F.A.C. • DOR's V AB 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 • Florida Statutes: Chapter 119,286, 192, 193, 194, 195, and 196 H. V AB 2023 Expense Report of 1,300 petitions filed as compared to: 1,216 petitions (V AB 2022) 0607 petitions (V AB 2021) 0778 petitions (VAB 2020) 0714 petitions (VAB 2019) 0623 petitions (V AB 2018) 0561 petitions (V AB 2017) 11. V AB Dates of Importance A. TRIM Notice to be mailed: Monday, August 19, 2024 (per PAO staff) B. Deadline to file petitions with the Clerk's Office: Friday, September 13, 2024, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Magistrate Hearings: October 2024 through February/March 2025 (More dates, if needed, based on filing) D. (Pro osed) Final V AB Meeting for Tax Year 2023 (room reserved): March 14, 17, 28, 2025, at 9:00 a.m. (Tentative) Page3 August 19, 2024 12. Additional comments/concerns -VAB Counsel/compliance A. Advise the Board of change in advertising method -fully online -in compliance with Chapter 50, F.S. -(motion neede© B. Legislative Update -Department of Revenue Property Tax Oversight Bulletins 21-01 through 21-19 C. Provide compliance review and address any outstanding matters on the record 13. Public Comment 14. Adjournment Page 4 August 19, 2024 Roll Call & Pledge of Allegiance 1. Quorum Established as Required by FL Statute Chapter 194.015 P e:r-Flo _,., d a. .. -a t1111 t ( .),. h apter l '4 .0' -' . --.n .h ue • -• c n t j -·_'f t.h a t --t 2. Affidavit of Publication confirmed (VAB Legal Counsel) Introductions presented by VAB Legal Counsel 0 • g . 0 • Per Flurida Administrativ e Code., 12D-9.1013., iutrud.uc1tiou of tbe members of ·the boa.rd and priovide contaci inlo rma1tio o and the iutr,oductio n of the h o ard cler:lk, or any designee of 1tke b o ard clerk, and provide the board c erk"s cont act info rmat i o n. Clerk of the Circuit Court and · Comptroller -Crystal K. Kinzel Collier County, Florida 3315 Tamiami Trail East, Ste. 102 -Naples, FL 34112-5324 Phone: (239) 252-2646 Affidavit of Publication COLLIER COUNTY STATE OF FLORIDA Before the undersigned authority personally appeared Martha Vergara, who on oath says that he or she is a Deputy Clerk of the Circuit Court of Collier County, Florida; that the attached copy of advertisement, 2024 Value Adjustment Board Organizational Meeting (VAB 08/19/2024) was published on the publically accessible website https ://notices .collierclerk.com as designated by Collier County, Florida on 08/05/2024 until 08/21/2024 . Affiant further says that the website complies with all legal requirements for publication in chapter 50 , Florida Statutes . ~~ Clerk P inted Name) Date ) NOTICE OF THE ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice is hereby given that the VALUE ADJUSTMENT BOARD (VAB) will hold an Organizational Meeting in accordance with Chapter 286 .011 , Florida Statutes , at 9:00 a.m., Monday, August 19 , 2024 , in the Board of County Commissioners' Meeting Room , 3rd Floor , Harmon Turner Building (Building "F"), Collier County Government Center, 3299 Tamiami Trail East , Naples , Florida , for the following purposes : General Business Discussion , Legislative updates, and matters pursuant to the requirements of Florida Statutes , Chapter 194; Tentative Hearing Dates, Dates of Importance , Meeting Dates , Expenditures, Public Comment and to discuss other related issues at the suggestion or request of the Chair, staff or Board members prior to or during the Meeting . Th is meeting is open to the public . Any person wishing to speak on any agenda item must register prior to presentation of the item to be addressed. All registered speakers will be limited to three (3) minutes. Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and therefore , may need to ensure that a verbatim record of the proceedings is made , which record includes the testimony and evidence upon which the appeal is based . If you are a person with a disability who needs an accommodation in order to participate in this proceeding , you are entitled , at no cost to you , the provision of certain assistance . Please contact the Collier County Facilities Management Division located at 3335 Tamiami Trail East , Suite #101 , Building W , Naples, Florida 34112 , (239) 252-8380 . VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL , CLERK TO THE VAB By : Martha Vergara , Deputy Clerk (SEAL) LocaliQ AFFIDAVIT OF PUBLICATION Martha Verg ara Bee Cl erk OI-Ci rcu i t Court 3299 Tamiami T r i E 700 Naples FL 34 112 STATE OF WISCONSIN . COUNTY OF BROWN Florida GANNETT Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Naples Daily News, a newspaper published in Collier County, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of Govt Public Notices, was published on the publicly accessible website of Collier and Lee Counties, Florida, or in a newspaper by print in the issues of, on: 08/05/2024 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 08/05/2024 ~ My commission expires Publication Cost: Tax Amount: Payment Cost: Order No: Customer No : PO#: $206 .50 $0 .00 $206.50 10448234 1125508 adjustment board THIS IS NOT AN INVOIC E ! !'lease do 11u1 use this Jimn fu r pay ment re111illw1 ce. # of Copies : 1 NANCY H EYR MAN Notary Pub! i c State of Wisconsin PO Box 631244 Cincinnati, OH 45263-1244 NOTICE OF THE ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice i s hereby given tha t the VALUE ADJUSTMENT BOARD (VAB) will hold on Organization a l Meeting in accordance with Chapte r 286 .011. Florido Statutes, at 9 :00 o .m ., Monday , August 19 , 2024 , in the Board of County Commissioners ' Meeting Room, 3rd F l oor , Harmon Turner Build i ng (Bui lding "F "l, Collier County Government Center , 3299 Tomiomi Tra il East, Naples, Florido, fo r the following purpases : General Business Discussion , Legislat i ve updates, and matters pursuant to the requirements of Flori do Stat utes, Chapter 194 ; Tentative Hearing Dotes, Dotes of Importance, Meeti ng Dotes, Expen - ditures, Public Comment ond to d i scuss other related issues at the suggestion or request of the Cho i r , staff or Boord members pr ior to or during the Meeting . This meeting is open to the public . Any person wish i ng to speak on any agenda item must register prior to presentation of the item to be addressed . All registered speakers will be limited to three (3) minutes. Any person who decides to appeal a decis ion of t he Boord wi II need a record of the proceed i ngs pertaining thereto and therefore, may need to ensure that o v e r batim record of the proceedings is mode, which record Includes the testimony and evidence upon which the appeal is based. If you ore a person wi t h a disability who needs an accommodation in order ta participate in th i s proceed- i ng , you ore entitled, at no cost to you, the provision of certain assis- tance . Please contact the Collier County Fac i lities Management Divi- sion l ocated at 3335 Tom iomi Trai l East, Su i te #101, Building w , Naples, Florida 34112 , (239)252 -8380 . VALUE ADJUSTMENT BOARD CRYSTAL K . KINZEL, CLERK TO THE VAB By : Martha Ver gar a , Deputy Cle r k (SEAL) No .10448234 August 5, 2024 Page 1 of 1 LocaliQ Order Confirmation Not an Invoice Florida GANNETT Account Number: Customer Name: Customer Address: Contact Name: Contact Phone: Contact Email: PO Number : Print Product 1125508 Bee Clerk Of C i rcuit Court Bee Clerk Of C i rcuit Court 3299 Tamiami Tri E 700 Naples FL 34112 Bee Clerk Of C i rcuit Court adiustment board #Insertions Date: Order Number: Prepayment Amount: Column Count: Line Count: Height in Inches: Start -End Category NDN Naples Daily News NDN naplesnews .com 08/05/2024 -08/05/2024 08/05/2024 -08/05/2024 Govt Public Notices Govt Public Notices As an incentive for customers, we prov ide a discount off the total order cost equal to the 3.99 % service fee if vou pay with Cash/Check/ACH . Pav by Casll/Check/ACH and save! I Order Confirmation Amount Total Cash Order Confirmation Amount Due Tax Amount Service Fee 3.99% Cash/Check/ACH Discount Payment Amount by Cash/Check/ACH Payment Amount by Credit Card 1$206.50 08/05/2024 10448234 $ 0.00 1.0000 59 .0000 0.0000 $206 .50 $0.00 $8 .24 -$8.24 $206.50 $214 .74 1/2 Ad Preview NOTICE OF THE ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice i s hereby given that the VALUE ADJUSTMENT BOARD (VAB) will hold an Organizational Meeting in accordance with Chapter 286 .011, Florido Statutes, at 9 :00 a.m., Monday, August 19, 2024, in the Board of County Commissioners' Meeting Room, 3rd Floor, Harmon Turner Building ( Build i ng "F • ), Collier County Government Center, 3299 Tamiami Trail East, Naples, Florida , for the following purposes: General Business Discussion, Legis l ative updates, and matters pursuant to the requirements of Florida Statutes, Chapter 194; Tentative Hearing Dates, Dates of Importance , Meeting Dates, Expen- ditures, Publ i c Comment and to discuss other related issues at the suggest ion or request of the Chair, staff or Board members prior to or during the Meeting. This meeting is open to the public . Any person wishing to speak on any agenda i tem must register prior to presentation of the item to be addressed . Al I reg i st ered spe a ke r s w i ll be limited to three (3 ) minutes . Any person who decides to appeal o dec i s ion of the Board will need a record of the proceedings pertaining theret o and therefore, may need to ensu r e that a verbatim record of the proceed ings is mode, which record i ncludes the test i mony and ev idence upon which the appeal is based . If you are o person with a d i sabi l ity who needs an accommodati on i n order to participate in this proceed - ing, you are entitled, at no cost to you , the prov i s i on of certain assis- tance. P lease contact the Coll i er County Facil i t ies Management Divi- sion located at 3335 Tamiami Trail East, Su i te #101, Building W, Naples , Florida 34112, (239)252-8380. VALUE ADJUSTMENT BOARD CRYSTAL K . KINZEL, CLERK TO THE VAB By: Martha Vergara, Deputy Clerk (SEAL) No.10448234 August 5, 2024 2/2 Collier County 2024 VAB Contact Information (08/19/2024) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov BCC Rep. Co-Chair Commissioner (District 4) Dan Kowal 239-252-8604 dan.kowal@colliercountyfl.gov Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Alternate Commissioner (District 2) Chris Hall 239-252-8602 chris.hall@colliercountyfl.gov Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@colliercountyfl.gov School Board - CHAIR School Board Member (District 3) Kelly Mason 239-377-0491 Kelly.lichter@collierschools.com Alternates School Board Member (District 1) Jerry Rutherford 239-377-0489 jerry.rutherford@collierschools.com Vice-Chair School Board Member (District 2) Stephanie Lucarelli 239-377-0485 lucars@collierschools.com School Board Member (District 4) Erick Carter 239-377-0485 cartee1@collierschools.com School Board Member (District 5) Tim Moshier 239-377-0488 Timothy.moshier@collierschools.com Staff Public Records & Communication Tiffany Myers 239-377-0181 morsel1@collierschools.com Citizen Members Homestead Rebecca Earney 608-633-5915 raearney@gmail.com Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com Business Ron Kezeske 239-963-5063 ronkezeske@gmail.com VAB Special Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com Attorney Special Magistrate Joseph Haynes Davis 407-839-3725 Joseph.Davis@jhdlaw.com Commercial/Residential Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 dube5757@yahoo.com Commercial/Residential Appraiser Sp. Magistrate Michael P. Jonas 239-936-1991 mjonas@calsonnorris.com Tangible Personal Property Mario De La Guardia 954-905-9946 mario@assetappraisalsolutions.com General Appraiser & Tangible Personal Property Steven L. Nystrom 813-963-3510 nystrom@newstreamcompanies.com Residential Appraiser Maxim Antonov 646-330-2637 maxappraiser@gmail.com Commercial/Residential Appraiser Sp. Magistrate Philicia Lloyd 917-804-3007 phil@lloydres.com Clerk to the VAB Clerk of the Circuit Courts and Comptroller Crystal Kinzel 239-252-8437 crystal.kinzel@collierclerk.com Director of Finance /BMR /VAB Derek Johnssen 239-252-7863 derek.johnssen@collierclerk.com INTRODUCTIONS: A. VAB Members and Alternates • Dan Kowal, VAB Chairman (BCC, District 3) • Burt Saunders, (BCC, District 4) • Erick Carter (Collier School Board, District 4) • Ron Kezeske, VAB Vice-Chairman (Business Citizen Member) • Rebecca Earney (Homestead Citizen Member) • Jill Rosenfeld (Alternate Homestead Citizen Member) • Stephanie Lucarelli (School Board Alternate Member) B. Clerk to the Val e Ad· stment Board • Clerk to the Board, Crystal K. Kinzel • Clerk's Designee, Derek Johnssen • VAB Admin, Marty Rustin 4. Discussion re: VAB Chairperson & Appointment of Vice-Chair by VAB Chair Per Florida Statute (F.S.), Ch.apter 1'94.015, "There is hereby created a value adjustment board for ea.ell county whic h shall consist of t1-vo members of the governing body of the county as elected from the membership of the board of said governing body one of whom sllall be elected chairperson ... " 5. Approval of today's agenda (motion needed) 6. Reaffirming by Resolution 2024-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2024 -Holly E. Cosby, Esq. -The Law Office of Holly E. Cosby, P.A. (motion needed) R,ecBm !m.tn, • i1Jd , 1 ire-affirm b • re ·i dutii1n ,n+ :L· ,, Office I u·, .ll y ... , : u h~1 .. .. P. . . r0 e,n, e J mde em , en e.sa l. e · · ce , 'for rhe CuH 1., .r ,counl) V • b1 1 • • .,_ j . f n e -r Boa d. fio r h 2,023 • . [I) . a· . • .. ea . Ii FLORIDA Florida Department of Revenue Office of General Counsel 5050 West Tennessee St reet, Tall a hassee , FL 32399 May 14, 2024 From: Stephen J. Keller Jim Zingale Exe cutive Director fl orida revenue .com Please Respond to: Office of the General Counsel Property Tax Oversight Legal Section Post Office Bo x 6668 Tallahassee , Florida 32314-6668 steve .keller@floridarevenue .com E-MAIL DELIVERY Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of Revenue (DOR) To: Jon Moyle, Legal Counsel, Leon County Value Adjustment Board (VAB) Mackenzie Baughn , Sr. Paralegal, Leon County Attorney's Office Subject: Election of Chairperson for VAB by County Governing Body Thank you for your emails on behalf of the Leon County Attorney's Office and several VABs in which you inquire about the election process for the value adjustment board chairperson. Your question to the Department is as follows: • "Specifically, the pending question is who elects the chair of the VAB? The two possible choices are the county commission when "electing" two members of their commission to serve on the VAB or the VAB when convening and organizing at its annual organizational meeting." According to s. 194.015, F.S., the VAB is composed of two members of the county's governing body, one of whom is elected as the chairperson. Section 194.015, F.S. creates the value adjustment boards: "Value adjustment board.-There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected 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. [ ... ]" You state it is unclear whether the VAB elects the chairperson at the first meeting or if the governing body does this beforehand. You indicate that the legislative history for s. 194.015, F.S. does not contain anything relevant. Leon County Value Adjustment Board May 14, 2024 The function of the statute is to create the value adjustment board, set forth that all members, including the chair, are elected and appointed by the county governing body and the school board. For consistency, we read the word "elected" as action by the county governing body or school board. The statute states the county governing body shall elect two members to the VAB, then the statute says one of whom shall be elected chair. The statute proceeds to describe the school board member as "elected" by the school board. Nowhere in this statutory process does it suggest that the VAB elects a chair. The Department's rule, 12D-9.004, F.A.C., tracks the statute and provides: "12D-9.004 Composition of the Value Adjustment Board. "(1) Every county shall have a value adjustment board which consists of: "(a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; .... " (Emphasis supplied). The election of the VAB chair by the county governing body also relieves the VAB of the task of beginning a meeting without an elected chair and then completing the election during the initial meeting, which would typically be the organizational meeting of the VAB. SJK/sk 13.A 07 /23/2024 EXECUTIVE SUMMARY Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board. OBJECTIVE: Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board (V AB). CONSIDERATIONS: On February 27, 2024, Item 13(A), the Board of County Commissioners' adopted Resolution 2024-36 appointing County Commissioners Dan Kowal and Burt Saunders to the Value Adjustment Board. 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. Past practice has been to establish a chairperson at the V AB's annual organization meeting by vote of the current VAB members. In May of 2024 the Florida Department of Revenue 's Office of General Counsel issued clarification that the VAB chairperson should be elected by the county governing body. The General Counsel's clarification is included as an attachment to this executive summary. GROWTH MANAGEMENT IMPACT: None. FISCAL IMPACT: None . LEGAL CONSIDERATION: This item has been reviewed by the County Attorney, is at the direction of the independent Value Adjustment Board attorney, and on that basis, this item is approved as to form and legality and requires majority vote for any Board action . -JAK RECOMMENDATION: Elect a chairperson from the two (2) Commissioners currently serving as members of the Value Adjustment Board. Prepared by: Derek M. Johnssen, Finance Director, Office of the Collier County Clerk of the Circuit Court and Comptroller ATT ACHMENT{S) 1. Exhibit FDOR V AB OGC Chairmanship (PDF) Packet Pg. 276 13.A 07 /23 /2024 COLLIER COUNTY Board of County Commissioners Item Number: 13.A Doc ID: 29351 Item Summary: Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board. (Derek Johnssen, Finance Director , Office of the Collier County Clerk of the Circuit Court and Comptroller) Meeting Date: 07 /23 /2024 Prepared by: Title: -Clerk of the Circuit Court Name: Erin Roxberry 07 /02 /2024 11 :45 AM Submitted by: Title: Assistant Finance Director -Clerk of the Circuit Court Name: Derek Johnssen 07 /02 /2024 11 :45 AM Approved By: Review: Clerk of the Circuit Court County Attorney's Office Office of Management and Budget Office of Management and Budget County Manager's Office Board of County Commissioners Derek Johnssen Other Reviewer Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Debra Windsor Level 3 0MB Gatekeeper Review Agnieszka Chudy 0MB Reviewer Amy Patterson Level 4 County Manager Review Geoffrey Willig Meeting Pending Completed 07/02/2024 11 :49 AM Completed 07/02/2024 11 :52 AM Completed 07/02/2024 12:23 PM Completed 07/02/2024 3:16 PM Completed 07/12/2024 2 :23 PM 07/23/2024 9 :01 AM Packet Pg. 277 July 23, 2024 TRANSCRIPT OF THE MEETING OF THE BOARD OF COUNTY COMMISSIONERS Naples, Florida, July 23, 2024 LET IT BE REMEMBERED that the Board of County Commissioners, in and for the County of Collier, and also acting as the Board of Zoning Appeals and as the governing board( s) of such special districts as have been created according to law and having conducted business herein, met on this date at 11 :05 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following Board members present: Chairman: ALSO PRESENT: Amy Patterson, County Manager Chris Hall Rick Locastro Dan Kowal William L. McDaniel, Jr. Burt L. Saunders Ed Finn, Deputy County Manager Jeffrey A. Klatzkow, County Attorney Crystal K. Kinzel, Clerk Troy Miller, Communications & Customer Relations Page 1 COMMISSIONER McDANIEL: Outlier. MR. BELLONE: Thanks, Commissioners. Item #13A July 23, 2024 ELECT EITHER COMMISSIONER KOWAL OR COMMISSIONER SAUNDERS AS CHAIRMAN OF THE VALUE ADWSTMENT BOARD. (DEREK JOHNSSEN, FINANCE DIRECTOR, OFFICE OF THE COLLIER COUNTY CLERK OF THE CIRCUIT COURT AND COMPTROLLER) (ALL DISTRICTS) -MOTION TO ELECT COMMISSIONER KOWAL CHAIRMAN OF THE V AB BY COMMISSIONER SAUNDERS; SECONDED BY COMMISSIONER MCDANIEL -APPROVED MS. PATTERSON: Commissioners, that now brings us to Item 13A. This is a request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board. Mr. Derek Johnssen, your finance director for the Office of the Clerk of the Circuit Court and Comptroller, is here to lead this discussion. COMMISSIONER SAUNDERS: I'd like to make a little campaign speech, if I might, as I campaigned for that position. I'm campaigning, though, on behalf of Commissioner Kowal. COMMISSIONER LoCASTRO: I think because they were both outliers on the last two votes, they both should get the position. CHAIRMAN HALL: Well, I was thinking -- COMMISSIONER KOWAL: Let me shed some light on this. Last year both me and Commissioner Saunders sat on this board, and he graciously said, "Hey, I'll be the chairman; you be the cochair," because it's your first year as being a commissioner, and all these Page 60 July 23, 2024 things are thrown on you like drinking water out of a firehose. But I went into the meeting, the first one we had this year, I was already the chairman, and you were already the cochair. So I think we made that decision when he offered to be the chairman last year, and I said, "All right. I'll do it next year," so ... CHAIRMAN HALL: Great. Well, I'm glad you stepped forward, because I thought we were going to have to do this officially with Rock, Paper, Scissors. COMMISSIONER KOWAL: Yeah. So I'm --I already chaired the first meeting. COMMISSIONER LoCASTRO: So you guys are just basically going to swap? COMMISSIONER KOWAL: Yeah. We already agreed to that last year when he said he'll help me -- CHAIRMAN HALL: So do you want to make a motion to make you the chair? COMMISSIONER KOWAL: Somebody else should do that. COMMISSIONER McDANIEL: I'll make that motion to make -- COMMISSIONER SAUNDERS: I'll make that motion. MR. JOHNSSEN: Derek Johnssen for the clerk's office. I really like an item that does itself. CHAIRMAN HALL: So we have a motion and a second. THE COURT REPORTER: Who was the second? CHAIRMAN HALL: Me. All in favor, say aye. COMMISSIONER McDANIEL: Aye. COMMISSIONER LoCASTRO: Aye. CHAIRMAN HALL: Aye. COMMISSIONER SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. Page 61 CHAIRMAN HALL: All opposed? (No response.) July 23, 2024 CHAIRMAN HALL: Congratulations, Commissioner Kowal. COMMISSIONER KOWAL: Thank you. MR. JOHNSSEN: Thank you. COMMISSIONER KOWAL: Another feather in my ... Item #15 PUBLIC COMMENTS ON GENERAL TOPICS NOT ON THE CURRENT OR FUTURE AGENDA BY INDIVIDUALS NOT ALREADY HEARD DURING PREVIOUS PUBLIC COMMENTS IN THIS MEETING MS. PATTERSON: Commissioners, that brings us to Item 15, staff and Commission general communications. Item 15A is public comments on general topics not on the current or future agenda by individuals not already heard during previous public comments in this meeting. MR. MILLER: Historically, we have no public speakers at all today. MS . PATTERSON: Wow. Okay. Item #15B STAFF PROJECT UPDATES Our Item 15B for staff project updates is being deferred to a future agenda, so that brings us to Item l 5C, staff and Commission general communications. I do have a good-news message, at least for our process, and that Page 62 V AB RESOLUTION 2024-01 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF THE FIRST AMENDMENT TO CONTRACT #17-7046, "INDEPENDENT LEGAL COUNSEL FOR VALUE ADJUSTMENT BOARD". WHEREAS, Collier County Value Adjustment Board and Law Office of Holly E . Cosby, P.A. ("Counsel") have entered into a First Amendment to Agreement #17-7046 for Independent Legal Counsel for Value Adjustment Board, dated February 28, 2022 (the "Agreement"); WHEREAS, the Value Adjustment Board of Collier County, Florida (the "V AB") desires to confirm the services of Counsel for this current V AB year under the terms and conditions of the First Amendment to Contract #17-7046. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The V AB hereby reaffirms this agreement and amendment to contract, upon the terms and conditions of Contract, with Counsel's compensation at an hourly rate of $225 per hour after receipt of an itemized statement of services. This Resolution of the Value Adjustment Board is made this __l2_ day of August , 2024, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, CLERK By:----------- Approved as to form And legal sufficiency ' Deputy Clerk Holly E. Cosby, Esq. -For the Firm Law Office of Holly E. Cosby, P.A. V AB Legal Counsel VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA By:----------- ' Chairman AGREEMENT 17-7046 Independent Legal Services for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 1st day of June 2017, by and between Holly E. Cosey, P.A., hereinafter called the "Attorney" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, and a member from the District School Board of Collier County, one Homesteaded Citizen member and one Business Citizen member, hereinafter collectively called the "Value Adjustment Board" (VAB). WITNESS ETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on June 1, 2017 and terminating on May 31 1 2020. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Attorney, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Attorney written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Attorney written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7046, and the Attorney's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Attorney for the performance of this Agreement on an hourly basis at a rate of two hundred twenty-five dollars ($225.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Attorney upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 5 046 Independent Legal Services for the Collier Couoty Value Adjusunent Board (V AB) Attorney agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Attorney shall be deemed duly served if mailed or faxed to the Attorney at the following address: Law Office of Holly E. Cosby, P.A. Attention: Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Telephone: 239-931-0006 Facsimile: 239-418-0006 Email: holly@cosbylaw.com All Notices from the Attorney to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 The Attorney and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Attorney or to constitute the Attorney as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Attorney. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney. The Attorney shall also be solely responsible for payment of any and all taxes levied on the Attorney. In addition, the Attorney shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Attorney agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney. Page 2 of 5 #17-7046 lndepcndent Legal Sen-ices for the Collier County Value Adjustment Board (VAB) 7. NO IMPRO,PER USE. The Attomey wHI not us:e, nor suffer or permit any person to use in a.ny· manne wha soever, County ac"lities for any im ,prope,r, ·mmoral or offensive purpose, or for any purpose in viola ion of any federal. state . county or municipa1 ordinance, rule, order or regulafon, or of any govemmenta rule or regu i!ation now i 1 effect m hereafter enacted or adopted In lhe event of such v·o ation by the Attorney or if the VAB or its authoriZ)ed r,epresentative shalII deem any oonduct on the part of the Attorney to be objecUonabl ,e or improper, the County shall have the ngh to• suspend the contra,ct of the Attomey. Should the Attorney fail to, correct any such vioJation, conduct, or practice to he sarsfacUon of the VAB, within twenty-four (24) hours after rece ·Vi~ng noUce· of such violation , conduct. or pracHce, such suspens,ton to co11linue unt·1 the violation is cured. 8. TE~MI ATIO .N. Should • he Attomey be found to have failed • o perform the services in a manner sa lsfactory , ,o the VAB as per the requirements of this Agreement. ,he VAB ma1y tenn nate said Agreement ·mmediately for cause; further the VAIB may tenninate this, Agreement for convenience w'th a hirty (30) day written notice. The, VAB shall be sol'e. judge of non-perfb,rmanoe. 9. CONTINUED, REPRESENTATION. In the ev,ent suspension or termination occurs , Attorney agrees to continue representafon of the VAB , as needed, to make determinations rega,rding he suspens ·on . and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in co,mpliiance with §194 .0 : 5, Florida Statute,. 10 . NO DIS,CRIMINATIQN . The Attorney a.grees ha there shall be no discnmlnati·on as, o race,, sex ., colof, creed ,or national origin . 11 . INSURAN CE The Attorney shall provide insurance as per requ irements ,outl'ined in RFP #17~ 7046 as follows.: A . Com1me'.rc.1a, Gener,al Liability: Coverage hal ~ nave minimum lwmits of $500,000 Per Occurrence·, $2 000 000 aggregate s ~ngl.e Lim i of Bodily Inj ury Liabil'ty· and Property Damage L"ability . This shall nc 'lude Prem·ses, and Operarons: Independent Attomeys : Products and Gompte ed Ope.ra ions and Contractual Uabili y ,. B. w ·orkers • Compensation: Insurance •Covering au ·emplo,yees mee Ing Statutory Limitsin comp . iance with he ~app.licable sta e and federail raws . The _ cov~rage mus include Emplo,yers' Liabirty wl h a minimum Jim· of $100 ,000 for . r each accident. ··• .1-, , l m,B er sr "'""1 ''"' C . Professio·.-.al UabHity: Coverage shall have, minimum l.irnfts o,f,f11 .000 ,000. Si:2ecial Requ irements: Collier County sha illl be isted as the Cerfficate Hol'der and i ncruded as an Additional lnsure_d on • he Comprehensiv,e General Liability Policy. Curren , valid insurance policies meeting the· requirement herein identified shalll be maintained by Attorney during the dura ion of th is Ag 1reement. R.enewal certificates shaH be sent to the County thirty (30) days prior to any exp .iration date. There sh:arl be a h·rty P e3of • 17-7046 hu;kp ·rMleru l eg.ii S~•ica [}I' 111\l o!Lta-o Ly V11lue Adj us.1:m Board fV ,BJ (30) day notification to the County in the event of cancellation or modification of any stipulated insurance coverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same Attorney shall provide the Collier County Procurement Services Division with certificates of insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Attorney shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 12.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 13. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 14. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7046 "Independent Legal Services to the Value Adjustment Board", including Scope of Work. 15. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 4 of 5 #17 • 7046 Independent Legal Services for the Collier County Value Adjustment Board (VAB) IN WffNE.SS WHER ,EOF , ltle part ies hereto. hav,e each respective ly, by an auttmri1zed person or agen , have executed th ·.s Agreement on the date and year fi rst written above. ATTEST: DWIGHT E_. IB,ROCK, CLE.RK A ttes a to Chairrn signature on y • . Approved as to Form and Legality: Pilge 5 o COLLIER COUNTY VALUE AO USTM ENT BOAR D, ATTO RNEY : Ho ll y E. Co .sby·~ P.A. By :ua~~ Hotly E. Cosby, P.A. 117-7046 • Lkpendi:nt lqal. avir: r1:1r Ill com~ unly :.ht,; 1 dj tmen t Boord ( D) I I fill Fl (da : L, wyer , Mutual CERTI ICATEOF I URA CE his , ertiticati;: is is ued as ,a m.auer of' inforrnarion onl and oonfers ,no ."ghts upon th~ Cenincrue Holder. This Ce-nifkate does n t n . nd. c .lend or her 1hc coverage: afforded by the policy listed below: NAMED IN UR D AND ADDRE w Offic,e o Holly E .. • osby. P. ·602 Cen1er Rood ort My rs FL 3.3907 his is to'-rt ify th.a.1 lhe policy of insum'\Cie r [cd below hns been is ued to the insu.11Cd, named Bbo11e nd i in foroc at this lime . TYPE O INSIIJRA CE; POLICY NUMHER: POLICY TERM : LIABIUTY LIM T ; LA WYERS PRO , ESSIONAL L.lABJLlTY 79637 10/1312016 to 10/13/2017 $ S00.000 per claim I ;000,000 IOt I limi.t CAN EL 'LA .T ON: hould t -above-de cribed poticy . canceled before 1Jua:xpinuion da~ thereof, the i 11ing Company wm ende-a11or to mail 30 days wriueu no ite 10 the below named Ccnificate Holder, but faf 111'¢ 10 rnail such n tioc ha:11 impose ,0 obligation or Ii bi!ity of' a:ny kind upon I.be Company, its ~ts or rc:presentadves. AME A. DADDR April 20. 2017 DATEOF! E corn -ounty V 1u -Adju!ilme,n Board cJo Minute ,Office 3")99 Temiami Trail E t uii:e 01 ap lcs. • lorida 341 I :l ---- ------ 541 f □s i Mimi::lwl l Hanm10 11:k R □iiid . Oviedo . FL 32765 P BOO 633 645B I f f.0(1.781 201 □ I 111111 c c orn ---- 1 II lorida V r Mutual INSU A N C e COMP N'I' "llR1 IFlt:A rE 01 I UH.A , 't': m u~r o in c m111iun ~ml) inJ c nfc n ri •h1 upon 1hi:-rt11ic111c I lolder. Thi lend ur h r th· c::uvi:rng~ ffotdt.'tl ll> Lhi: poli y lis11;:d lPIU ~ • 1ED I ' RED A 'D ADDR -: L \\ fl~ci: ufllolly L C" . by. P. <,ll~ ~lllL!r Rood r M)·cr. 3~ fYP • OF I ' U RA POU ''I' 1UM BER LAW 'ER PR • 'SI( 71 I U.0 • BILlr POLI TER . I. IO I] JOI 8: tu I } IJ _ffl 9 lAl:ULI l"'Y LI 111 500.U IJ per cl,1[m L 00. 101;1] limit uld lhc a cribcJ poliq he c.inc~lcd b - o mU mail JO 11:11 nomici: c lhi! b Im., n m nol II i1111 lig lio11 lit) f .in) 1;.inJ 1.qu n 1 ~ 1h~ i:..'I. i ra11 n dme lhereo . tl1i: i·_ u n~ i:Mili i1l1: Hol i:r, ut foilurc l 1111111 such rir rupr-1mt,11i,. • oilier Cuum~ \' Im: Au'u uni::nl !foard mc1: I rml 1-:. ·1, .\1 11e c\111 a .:i.i112 '541 Ea:s i Mil eho!I Hammm:k R □ad , Ov i edo , Fl J:2765 , P B0 □.6JJ .6ti68 I F !!OCL711Ll:D11l 'I llmii::.ctim -------------- FIBI Flor'ida Lawyers Mutual IN S IJR A :N CE CO M 'PAN Y C RTIPICATE F SURA CE This Certificate is issued as a matter of information only and cot1f~rs no :righlS upon the Certifioate Holder. This Certificate does nO'l amend, exh::ncl or ller Ui cove~ge afforded by the policy lislt:d b low ; Av\iffiD INSURED AND ADDRES : .Law Office o Holly • Cosby , P.A . 602 Cemer Road fort Myers , 33907 lil is is to oertify that the pol icy of insurance listed be!.ow has been issue<l to the insured named above and is in force al this time . TYPE OF lN URANCE: PO ICY NUMB R: POL .ICY TERM: LlABil.ITY lMl TS: :LA WYERS PROFES . ]0 AL LIABlLffY 92468 I Ol I3/2019 to I 0/13/2020 S 500 000 p r cl aim :Sl ,000~000 total Umh CA CELLA ro : Should lhe above-described policy be canceled before Lh expirat"on date thereof, the issuing Company will endeavor to m,ii l 30 days writte11 notice to the below muned Certificate I-folder. but failure to mait iruich notic.e sha ll impose NO obligatfon or ltabmty ofany kind upon the Compaoy. its ageats or repreSA}ntat ives . AME A D ADDRES OF CERTIF]CA E 1-JOLDER ; August I 5. 20'19 DATEOFI UE Col lier County Viilue Adju.strnent Board c/o Min 111tes Offic 3..:99 Tamiarni Trail East, uite 401 aples, Floridn J4 I I 2. .. ·.·.~ ~ :?%51%J&=jJ&-¾. .TATNE 541 East Mitchell Hammock Rc1c1d , Cl11iedo , fl 32765 P 8llll .633 .lill5B I F 1WtJ.78 U !011[J I flmic.com FIBI Florida Lawyers Mutual INSURANCE COMPANY CERTIFICATE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. This Certificate does not amend, extend or alter the coverage afforded by the policy listed below: NAMED INSURED AND ADDRESS: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time. TYPE OF INSURANCE: POLICY NUMBER : POLICY TERM : LIABILITY LIMITS : LAWYERS PROFESSIONAL LIABILITY 96207 10/13/2020 to 10/13/2021 $ 500,000 per claim $1,000,000 total lim it CANCELLATION: Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder, but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tam iami Trail East, Suite 401 Naples, Florida 34112 ~~TIVE August 18, 2020 Date Is s ued I 541 East Mitchell Hammock Road, Oviedo, Fl 32765 1 P 800.633.6458 I F 800.781.2010 1 flmic.com Fllll Florida Lawyers Mutual INSURANCE COMPANY CERTIFICATE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. This Certificate does not amend, extend or alter the coverage afforded by the policy. This is to certify that the policy of insurance shown below has been issued and is in force at this time. NAMED INSURED AND ADDRESS: TYPE OF INSURANCE: POLICY NUMBER: POLICY TERM: LIABILITY LIMITS: DEDUCTIBLE : Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 LAWYERS PROFESSIONAL LIABILITY 100021 10/13/2021 to 10/13/2022 $500,000 Per Claim/$1,000,000 Total Limit $2,500 CANCELLATION: Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder, but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 August 24, 2021 DA TE OF ISSUE I 541 East Mitchell Hammock Road, Oviedo, FL 32765 P 800.633.6458 F 800.781.2010 flmic.com Florida Lawyers Mutua l ® I NS,URANCE COMPANY --= r LAWYERS PROFESSIONAL UAEIUTYINSURANCE Cll.aDDHnmPLO-.NJt I =-- CERTIFICATE OF INSURANCE This Certificate does not amend, extend, or alter the coverage afforded by the policy. This is to certify that the policy of insurance shown below has been issued and is in force at this time. NAMED INSURED AND ADDRESS: TYPE OF INSURANCE: POLICY NUMBER: POLICY TERM : LIMITS OF LIABILITY: DEDUCTIBLE: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 LAWYERS PROFESSIONAL LIABILITY 103613 10/13/2022 to 10/13/2023 $500,000 Per Claim/$1,000,000 Total Limit 2,500 CANCELLATION : Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder, but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents, or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. ~J~~ AUTHo mf SIGNA TUR E CREATED FOR FLORIDA LAWYERS, BYFLORIDA LAWYERS ." August 22. 2022 DATE OF ISSUE 800.633.6458 I www.flmic .com 541 E. Mi tche ll Hammock Rd , Ov iedo, FL 32765 Florida Lawyers Mutua l ® I NS,URANCE COMPANY --= r LAWYERS PROFESSIONAL UAEIUTYINSURANCE Cll.aDDHnmPLO-.NJt I =-- CERTIFICATE OF INSURANCE This Certificate does not amend, extend, or alter the coverage afforded by the policy. This is to certify that the policy of insurance shown below has been issued and is in force at this time. NAMED INSURED AND ADDRESS: TYPE OF INSURANCE: POLICY NUMBER: POLICY TERM: LIMITS OF LIABILITY: DEDUCTIBLE: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 LAWYERS PROFESSIONAL LIABILITY 107258 10/13/2023 to 10/13/2024 $500,000 Per Claim/$1,000,000 Total Limit $2,500 CANCELLATION : Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder, but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents, or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. ~J~~ AUTHo mf SIGNA TUR E CREATED FOR FLORIDA LAWYERS, BYFLORIDA LAWYERS ." August 18, 2023 DATE OF ISSUE 800.633.6458 I www.flmic .com 541 E. Mi tche ll Hammock Rd , Ov iedo, FL 32765 FIRST AMENDMENT TO AGREEMENT #17-7046 FOR INDEPENDENT LEGAL SERVICES FOR THE VALUE ADJUSTMENT BOARD (VAB) r=_... THIS FIRST AMENDMENT made and entered into on this 1, S r1-( day of ~vltfZ-'-( 2022 , by and between LAW OFFICE OF HOLLY E. COSBY, P.A. (the "Attorney") and Collier County Value Adjustment Board ; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, a member from the District School Board of Collier County, one Homesteaded Citizen member and one Business Citizen member, hereinafter collectively called the "Va lue Adjustment Board" (VAB), (collectively, the "Parties"): WHEREAS, on June 1, 2017 , the County entered into an Agreement with the Attorney (the "Agreement") to provide independent legal services to the Value Adjustment Board for Collier County; and WHEREAS, the Agreement is set to expire May 31 , 2022 with no further renewal periods and the Parties desire to extend the Agreement for an additional three year term with two one-year renewals. NOW, THEREFORE , in consideration of the mutual promises and covenants herein contained, it is agreed by the Parties as follows : 1. The above recitals are incorporated into this Amendment as if fully set forth herein . 2. The Agreement is hereby extended through May 31, 2025. 3. There will be two one-year renewal periods available beginning June 1, 2025. 4. Except as stated herein , all other terms and conditions of Agreement# 17-7046 shall remain in full force and effect. (Signature page to follow) ******Remainder of page intentionally left blank***** Pagel of 2 First Amendment to Agreement #17-7046 IN WITNESS WHEREOF , the Parties have e xecuted t h is First Amendment by an authorize<J person or agent on the date and year fir st written above. CO LLIER COUNTY VALUE ADJUSTMENT BOARD By~~ ~ ,Chairman Approved as to Form and Legal ity :. Holly E. Cosby, DigitallysignedbyHolly E. Cosby, Esq . E Date : 2022 .04 .19 14:05 :45 sq. -04 •00· VAB Attorney ATTORNEY : Holly E. Cosby HO 11 Y E. Digitally si g ned b y Ho lly E. Cos b y, Esq . C b E Date: 2022.04.191 4:05:22 By : OS y, Sq. -04·00· Holly E. Cosby -For the Firm Law Office of Holly E. Cosby, P.A. Page 2 of 2 First Amendm e nt to Agreement # 17 -7046 2/24/2020 Holly E. Cosby , PA Co~;r County Administrative Servic.es Department Procurement Services Division Law Office of Holly E. Cosby , P.A. Address : 602 Center Road Ft. Myers, FL 33907 Via Emai l: holly@cosbylaw.com RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" • Dear Ms. Cosby : Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section : i}..\J 1 A _ I am agreeable to renewing the above referenced contract under the ~ -~ same terms, conditions, and pricing as the existing contract I am not agreeable to the renewal of this contract. By executing the section below, this contract will be in effect from 6/01/2020 until 5/31/2022 . Company Signature Print Name Signature Date Proo..irementSav'.cesOvision· 3295 Tam iami Tra il East· Naples, Flo ri da 34112-4901 • \WIW .co lliergov .netiprocurementservices Page 2 of 2 RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with BidSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We 'are ·now "live on tlie· new -bidding platform. Register today at \VWw.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: _ support@.bidsync.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewals@colliercountyfl.gov. If you have any questions you may contact me at 239-252-8407. Respectfully, ,, ,. -~ ..,,-;, /,~; / . l i(/Jtl~</rt/pwr±:J / Procurement Contract M;m·ager -Procurement Services Division f I , .. \.._J C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board 7. Special Magistrates A. Recommendation reaffirming by Resolution 2024-02, the appointment of the VAB Special Magistrates for 2024 VAB Tax Year (motion needed) Attorney's Ellen T. Chadwell, PL -Attorney Joseph Haynes Davis -Attorney State Certified Appraiser's Lorraine Dube -General Appraiser Michael P. Jonas -General Appraiser Philicia Lloyd -General Appraiser Maxim Antonov -Residential Appraiser Steven L. Nystrom -General Appraiser & Tangible Personal Property Mario De La Guardia -Tangible Personal Property VAB RESOLUTION 2024-02 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS the Collier County Value Adjustment Board (the "VAB") of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2024 Tax Year as follows : • Ellen Chadwell, PL -Attorney (Exemptions , Classifications & Portability) • Joseph Haynes Davis -Attorney (Exemptions, Classifications & Portability) • Lorraine Dube , State Certified General Appraiser • Michael Jonas -MIA , AI-GRS (Norris & Associates) State Certified General Appraiser • Maxim Antonov -State Certified Residential Appraiser • Philicia Lloyd -State Certified General Appraiser • Steven L. Nystrom -State Certified General Appraiser and Tangible Personal Property • Mario de la Guardia, ASA (Asset Appraisal Solutions) Tangible Personal Property Appraiser NOW, THEREFORE , BE IT RESOLVED BY THE VALUE ADWSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The V AB hereby reaffirms the contracts , upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2024 Tax Year. This Resolution of the Value Adjustment Board is made this 19 after motion, second and majority vote. day of August , 2024 , ATTEST: CRYSTAL K. KINZEL, CLERK By: ----------- Approved as to form And legal sufficiency , Deputy Clerk Holly E. Cosby, Esq. -For the Firm Law Office of Holly E. Cosby, P.A. V AB Legal Counsel VALUE ADWSTMENT BOARD COLLIER COUNTY, FLORIDA By: ----------- , Chairman 8. Approve/ Acceptance of Minutes of the VAB Record A. March 22, 2024, Final 2023 VAB Meeting (motion needed) 9. Department of Revenue 2024 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 adopted legislative changes that affect the VAB process B. Recommendation to adopt a Resolution 2023-03, Relating to adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) March 22, 2024 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 22, 2024 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: CHAIRMAN: Dan Kowal, County Commissioner Burt Saunders, County Commissioner Rebecca Earney, Homestead Citizen Member Jill Rosenfeld, Alt. Homestead Citizen Member Tom Moshier, School Board Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD: Holly E. Cosby, Esq. ALSO PRESENT: Derek Johnssen, Finance Director, Collier Clerk of Courts Marty Rustin, BMR & V AB Manager, Collier Clerk of Courts Annabel Ybaceta, Property Appraiser's Office Jennifer Blaje, Property Appraiser's Office Page 1 March 22, 2024 MS. COSBY: We have a hot mic. CHAIRMAN KOWAL: Hot mic, okay. Well, let's bring this Collier County Value Adjustment Board meeting to a start. And if you'd like to go ahead and get the Pledge of Allegiance started, that would be great. (The Pledge of Allegiance was recited in unison.) CHAIRMAN KOWAL: All righty. MS. COSBY: And I will state for the record, Holly Cosby. CHAIRMAN KOWAL: Your mic's not on. MS. COSBY: Yeah, I didn't think so. There we go. Okay. This is Holly Cosby, Value Adjustment Board counsel. I will state for the record that I have reviewed the affidavit of publication, and I find that sufficient to proceed. And then moving on for Item No. 1, if we could please --I want to make sure that on the record I clarify that the agenda index is incorrect. It will be Commissioner Kowal who will be our chair for this meeting, and during the organizational meeting, Erick Carter was appointed vice chair, so we don't have a vice chair for the meeting, but we have our chair present, so that item is taken care of. Moving on to introductions, if we could go ahead and just have everybody introduce themselves on the record, starting with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, alternate homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead member. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. CHAIRMAN KOWAL: Commissioner Dan Kowal, District 4, Collier County. COMMISSIONER SAUNDERS: Commissioner Burt Page 2 March 22, 2024 Saunders, District 3. SCHOOL BOARD MEMBER MOSHIER: Tim Moshier, school board, Collier County. MS. COSBY: Wonderful. Thank you. I'm Holly Cosby, Value Adjustment Board counsel. I will also advise for the record that I had --we have quorum here today for this meeting pursuant to Florida Statute 194.015, and if I could get everybody just to check the contact information in the agenda. It would be --if you're looking at a digital agenda, it would be Digital Page 9. If you would just look over your contact information and just verify that everything is correct. SCHOOL BOARD MEMBER MOSHIER: Yes. HOMESTEAD MEMBER EARNEY: Yes. COMMISSIONER SAUNDERS: Yes. BUSINESS MEMBER KEZESKE: Yes. HOMESTEAD MEMBER ROSENFELD: Yes. CHAIRMAN KOWAL: That's correct. MS. COSBY: Okay. I think we have all six affirmatives. Thank you very much. So I will go ahead and tum the agenda over to Commissioner Kowal, and if you have any questions or would like to look to me for any concerns, please do. CHAIRMAN KOWAL: Okay. I guess we have to approve the minutes for the last agenda or -- MS. COSBY: We're looking to approve today's agenda first. CHAIRMAN KOWAL: Approve today's agenda, yes. COMMISSIONER SAUNDERS: I'll make a motion to approve today's agenda. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 3 HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. March 22, 2024 SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Nay --all against, say no. (No response.) CHAIRMAN KOWAL: Ayes have it. Sorry. MS. COSBY: Then you'll need to go -- CHAIRMAN KOWAL: Now we'll move to --can I get a motion to approve and accept minutes from the August 7, 2023, V AB organization meeting? COMMISSIONER SAUNDERS: So moved. HOMESTEAD MEMBER EARNEY: Seconded. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes, unanimous. All right. I guess we're moving on to 3, general business discussion. MS. COSBY: Okay. This is informational. 3A is updates from the Department of Revenue, current session of Florida Legislature affecting the VAB. And you have in front of you 10 bulletins, PTO Bulletin 23-03 through PTO Bulletin 23-12. And those all have to do --they do not affect the V AB as far as our board operates but more how special magistrates need to apply the Page 4 March 22, 2024 law during hearings. But I'm providing all of this information to you just as informational purposes if anybody has any questions. CHAIRMAN KOWAL: Anybody have any questions in reference to this agenda item? SCHOOL BOARD MEMBER MOSHIER: Not at this time. CHAIRMAN KOWAL: Okay. I guess we'll move on to B. MS. COSBY: 3B. During the Value Adjustment Board organizational meeting, I go through a checklist, a compliance checklist, and at the culmination of that meeting, there were three items that could not be completed at that time because they were not available, and those three items were that I, as V AB counsel, completed the V AB training and the exam. I had --I did so as soon as the training came out. I will happily report that I got 100 on the exam. And, additionally, the second item is that the magistrates also received that Department of Revenue training. None of them --none of our appointed magistrates were required to take the exam, but they did all complete the training prior to hearing hearings here in Collier County. And the third item was that notices have been given to chief executive officers for each municipality where there are hearings for any parcels within that municipality. And the reason we could not complete that at the organizational meeting was because hearings had not been set. But hearings did get scheduled, and the municipality report is within your agenda, and all CEOs for all the municipalities have been provided notices of hearing for any hearings that --for petitions that fell within their municipality. So at this time, and well within our V AB cycle, we were well within compliance, so this is complete at this time. Page 5 March 22, 2024 CHAIRMAN KOWAL: Okay. Do we have any registered public speakers? MS. COSBY: We do not, but I need to go through Item C very quickly. CHAIRMAN KOWAL: I'm sorry. MS. COSBY: That's okay. Item 3C, update regarding Special Magistrate Antonov. We had a magistrate that was appointed to hear hearings in Collier County. He received a complaint from the appraiser board in New York for his New York appraisal license. And out of an abundance of caution, he let us know. I didn't find anything concerning within that appraisal complaint. He explained that the person was just looking to get out of paying him for his work. Unfortunately, that happens to us as lawyers as well. And so I reviewed the complaint. It's in New York. It has nothing to do with what happened --what he does in Florida and/ or what he does for the V AB, but I do need to, out of an abundance of transparency, ensure that I provide that to the V AB. So that's in front of you just for informational purposes only. Additionally, we received a Department of Revenue advisory memorandum that was forwarded to all V AB attorneys in the state of Florida, and it had to do with canned language that was embedded in the Axia program, which is what V AB administration and I and the magistrates use during the session to --it's a database, and it basically runs the V AB. It's where petitioners can file petitions. It's where all of the records are docketed. It's where all of the notices are sent out from. Everything, everything is operated through Axia. But within that program, there's some embedded language that magistrates can simply click on, and then their recommended decisions will auto populate. And in a lot of counties, there was some archaic language that the Department of Revenue found was Page 6 March 22, 2024 embedded in their system. So they sent out an advisory memorandum to all counties to basically go through and audit our canned language just to make sure there wasn't anything in there. And so I worked with administration --V AB administration very closely. They sent me several reports showing all of our canned language. Unfortunately --and, again, out of an abundance of transparency, there was some of that concerning language within our embedded stuff, in our embedded programming, so we removed that. Now, a magistrate, had they ever used that in a recommended decision, I would have caught it, and I would have sent it back and said, "You can't use this language." It's no longer applicable. But they've never used it, but we did find it, and it was deep within. It was something somebody would have had to have really searched for. But we found what --we found some concerning language. We removed it. And so I just need to let you all know that that was something that we had to do. It never came of issue, but I needed to advise you that that was provided to us as well as every other V AB in the state. It wasn't that we were targeted. It was that another county had the issue, and then the department said, anybody using Axia needs to, you know, look into this and to make sure that you also don't have the issue. CHAIRMAN KOWAL: They fixed it with a shotgun instead of a viper rifle. MS. COSBY: Yes. And that will conclude Item 3C for me. CHAIRMAN KOWAL: Okay. Now I'll ask, is there any registered public speakers for comment? MS. COSBY: Not at this time, but you can open the floor for public comment, if there is any. CHAIRMAN KOWAL: Okay. Page 7 March 22, 2024 MS. COSBY: It doesn't sound like there's any. CHAIRMAN KOWAL: It doesn't appear to have any --we don't appear to have any. All right. Let's move on to 5, V AB members or staff comments? MS. COSBY: I don't believe V AB staff has anything, but please the Board. COMMISSIONER SAUNDERS: Nope. CHAIRMAN KOWAL: All right. We'll move on to 6, adopt Special Magistrate recommendations. MS. COSBY: Okay. And I will provide an explanation for this. Our citizen member --our esteemed citizen member, Mr. Kezeske, filed a V AB petition this year, as is his right, but as he sits on the Board, we have to make sure that we parse that from all of the recommendations and we have a Board vote on that petition specifically with Mr. Kezeske abstaining from that vote, and then the rest of them can be voted upon. So we will call --and there's also a form that Mr. Kezeske filled out just to make sure to complete the process, and we have it all as public record. He's acknowledged that he's filled out that --filed that petition. So I need to make sure that I advise the Board of this , and then when we move on to 6B, Mr. Kezeske will be abstaining from Bl. CHAIRMAN KOWAL: Okay . MS. COSBY: We'll have to do them Bl and B2. CHAIRMAN KOWAL: All right. So we've taken care of that. So let's move on to B, and I guess we have the motion to approve the recommended decision for Petition 2023-01053, and he will be abstaining from voting on this, correct? MS. COSBY: Absolutely. And I will advise for the record Page 8 March 22, 2024 that I have reviewed that recommendation, and I find the recommended decision --and I find that sufficient and compliant with law. CHAIRMAN KOWAL: Okay. Do we need a motion for that? MS. COSBY: Yes, sir. CHAIRMAN KOWAL: Okay. Do I have a motion for B 1? COMMISSIONER SAUNDERS: Mr. Chairman, would this be an opportunity for Mr. Kezeske to comment on that or just --no. Okay. MS. COSBY: No. COMMISSIONER SAUNDERS: Well, then I'll make the motion to approve. CHAIRMAN KOWAL: So we have a motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: We have a second. Okay. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: (Abstains.) CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It sounds like the ayes have it. So we'll move to B2. MS. COSBY: And I will advise for the record that the remainder of the recommended decisions have also been reviewed by me, and they are all sufficient and compliant with law. COMMISSIONER SAUNDERS: And I'll make a motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in Page 9 favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Unanimous, pass. So my paper jumps to 7; is that correct? MS. COSBY: Yes, sir. March 22, 2024 CHAIRMAN KOWAL: All right. Two to 7. All right. I guess we're on No. 7 then. MS. COSBY: Would the Chair like me to explain what that is? CHAIRMAN KOWAL: Yes -- MS. COSBY: Absolutely. CHAIRMAN KOWAL: --please. MS. COSBY: At the end of the culmination of the Value Adjustment Board session, there are two forms that we will need to provide to the Property Appraiser's Office and the Department of Revenue, and that form is DR-488. So Item 7 is the DR-488 for tangible personal property, and what that advises the Board, and will advise the world, of the change in the taxable value of tangible property due to V AB action. So for Item 7, the change in taxable value due to V AB action this year is $0. But we do need Board approval to approve this form. CHAIRMAN KOWAL: Okay. Do I have a motion for Item No. B7 -- MS. COSBY: Just 7. CHAIRMAN KOWAL: --or 7. COMMISSIONER SAUNDERS: So moved, Mr. Chairman. BUSINESS MEMBER KEZESKE: Second. Page 10 March 22, 2024 CHAIRMAN KOWAL: We have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: The ayes have it. All right. Move on to No. 8. MS. COSBY: Number 8 is very similar to 7 except that this is the certification of the Value Adjustment Board for real property and showing the shift in taxable value due to V AB action for real property, and that figure is $26,522,346. And we also need Board approval for the DR-488 form for real property. CHAIRMAN KOWAL: All right. Do I have a motion to approve No. 8? BUSINESS MEMBER KEZESKE: So moved. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I've got a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes unanimously. All right. I guess we move on to No. 9 . MS. COSBY: Number 9 is the notice of tax impact. So this form follows the DR-488 forms where we have a shift in taxable Page 11 March 22, 2024 value. This, then, shows the shift in taxes as a result of V AB action. This form also provides notice of how many petitions the Value Adjustment Board received this year, how many parcels were petitioned, and the change in not just taxable value, but also the shift in taxes. And so I can tell you that our stats for petitions filed this year was 1,299 petitions were filed this year. I think --is it 1299 or 1266? 1299. So we had almost 1300 petitions this year. But that does not translate to parcels. Some petitions have multiple parcels. But the number of parcels are at the bottom --bottom row of this DR-529, that is Item No. 9. So we had 225 parcels requested for exemptions, we had 1,259 parcels requested for assessment reduction, or increase, and 916 of our petitions or parcels appealed this year, were withdrawn or settled, and so that results in a shift in taxes of $299,467. And this, once approved by the V AB, will also be advertised in the paper, as required. CHAIRMAN KOWAL: Okay. All right. So Item 9, I need a motion. BUSINESS MEMBER KEZESKE: So moved. CHAIRMAN KOWAL: Do I have a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: Okay. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: All opposed? (No response.) Page 12 CHAIRMAN KOWAL: Passes unanimously. All right. Let's move on to No. 10. March 22, 2024 MS. COSBY: I'm just looking for the Value Adjustment Board to continue to provide me with authority to review the Value Adjustment Board, the Clerk's V AB web page, to make sure that everything stays compliant, all links are active and not broken. I do that periodically, because if the Department of Revenue does it and they find a broken link or problem with our website, they'll let us know, so I keep on top of it. I don't check it every day or every month, but once in a while I do a check-in, and our administration's really great about keeping it up to date. But I need to ensure that we stay compliant on that. So I need the Board to approve that. CHAIRMAN KOWAL: I'll make a motion to approve that. MS. COSBY: Thank you. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: So a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passed unanimously. Move on to No. 11. Okay. So set a date for our next meeting. MS. COSBY: Yes. We will be organizing in August. There's two dates that we're proposing, August 12th and August 19th. And I'll give you a little calendaring on this. In Collier County, the first day of school is 8/13, August 13th. So it seems like 8/12 might be a little too chaotic for the school board. Page 13 March 22, 2024 So --and I would also say that, you know --and I --honestly, looking at the two dates, I know that I can be available on the 12th, but I would prefer the 19th, if possible. But I would like to ask the Board what your availability and preference is. CHAIRMAN KOWAL: Okay. MS. COSBY: But we always do like to look to the school board and say, you know, when's your first day of school? Because that's probably going to be a little chaotic for them the day before. CHAIRMAN KOWAL: Mr. Moshier? SCHOOL BOARD MEMBER MOSHIER: I think the 19th would probably be a better day. MS. COSBY: What is the availability of the Board otherwise? COMMISSIONER SAUNDERS: The 19th is fine with me. CHAIRMAN KOWAL: The 19th is fine with me also. HOMESTEAD MEMBER EARNEY: Yes. BUSINESS MEMBER KEZESKE: It should be fine. I'll be coming back on the day prior, so ... MS. COSBY: Okay. So you'll be gone on the 12th? BUSINESS MEMBER KEZESKE: I may look disheveled, but I'll be here. CHAIRMAN KOWAL: So the 12th, you won't be here at all, then? BUSINESS MEMBER KEZESKE: No. I'm only gone for, like, four days. CHAIRMAN KOWAL: Well, I'll make a motion to just pick the 19th. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. Page 14 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. MS. COSBY: Wonderful. March 22, 2024 CHAIRMAN KOWAL: All right. It looks like the 19th, August 2024, 9 a.m. MS. COSBY: Yes, sir. CHAIRMAN KOWAL: All right. I guess -- MS. COSBY: Does the Board have anything further? CHAIRMAN KOWAL: No. I'm ready. MS. COSBY: I have nothing further. CHAIRMAN KOWAL: All right. Well, adjourned. ******* Page 15 March 22, 2024 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9: 17 a.m. BOARD OF COUNTY COMMISSIONERS DAN KOWAL, V AB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK These minutes accepted by the Board on _____ , as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRIL. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 16 COLLIER COUNTY VALUE ADJUSTMENT BOARD GENERAL INFORMATION FLORIDA'S PROPERTY TAX SYSTEM RESPECTIVE ROLES WITHIN THIS SYSTEM, TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM, AND PROPERTY TAXPAYER RIGHTS The following items include general information on Florida 's property tax system , respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights : 1) The following illustrates Florida's Property Tax System , which provides a general idea of the respective roles within Florida's Property Tax System: a. Property Tax Base i. Property Appraisers -Florida's Constitution requires property appraisers to establish the property tax base for their county annually . In doing so, property appraisers determine the just, or market, value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions , classifications and assessment limitations to determine each property's taxable value , or relative tax burden . The property appraiser does not determine the property tax rate or the amount of property taxes levied . ii. Department of Revenue -The Department reviews the property tax rolls of each county in July and August of every year. These reviews are conducted to ensure the tax base established by the property appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and approves each property appraiser's annual budget. b. Property Tax Rates i. Locally Elected Officials -Florida has more than 640 local governments that levy a property tax . These include cities, counties, school boards, and special districts. Each year, usually in August and September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. ii. Department of Revenue -The Department ensures that local government millage rates do not exceed state-mandated caps. In addition, the Department confirms that local governments properly and timely send notices and advertise public hearings to adopt millage rates and annual budgets. c. Annual Truth-in-Millage (TRIM) Notice i. Property Appraisers and Locally Elected Officials -In August , the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property 's value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes owed based on the proposed millage rates. The date, time , and location of each local government's budget hearing are also provided on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. ii. Department of Revenue -The Department verifies that the information supplied to property owners is accurate and in compliance with Florida Truth-in-Millage requirements . d. Appeals Process i. Value Adjustment Boards -Each county has a five-member value adjustment board, which hears and rules on challenges to a property's assessment, classification, or exemptions. The value adjustment board is independent from the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates adopted by local governments. ii. Department of Revenue -The Department provides annual training to value adjustment boards. The Department also issues mandatory procedures and forms in order to promote fair , impartial, and uniform hearings for all taxpayers . e. Billing and Payment i. Tax Collectors -Following the adoption of millage rates by local governments , county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Discounts of up to four percent are given for early payment. ii. Department of Revenue -The Department provides training and certification to tax collectors and their staff in order to promote uniform and cost-effective tax collection practices. The Department also reviews and approves the annual budgets of most tax collectors. Page 1 of 3 f. Collections and Refunds i. Tax Collectors -If a property tax bill is not paid by the following March 31, the tax collector sells a tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. ii. Department of Revenue -The Department assists those who have questions about the local property tax process. The Department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. g. Funding of Public Education and Local Services -The tax collector distributes property taxes to the local governments and taxing authorities. Roughly, 50 percent of Florida's public education funding and 30 percent of its local government revenues come from property taxes . 2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida Administrative Code Section 12D-9.001, and include : (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; (b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; (c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; (d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; (e) The right to authorize another person to file a board petition on the taxpayer's property assessment; (f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; (g) The right to be sent prior notice of the date for the hearing of the taxpayer's petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; (h) The right to reschedule a hearing a single time for good cause, as described in this chapter; (i) The right to be notified of the date of certification of the county's tax rolls; U) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; (k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; (I) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; (m) The right to have witnesses sworn and to cross-examine the witnesses; (n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; (o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language ; (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; Page 2 of 3 (q) The right to have federal tax information , ad valorem tax returns , social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, (r) The right to limiting the property appraiser's access to a taxpayer's records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property . 3) As a property owner: a. You have the right to appeal : 1. The property appraiser's assessment of your property's value 11. A denial of your application for an exemption such as homestead , veterans , or senior citizen . m . A denial of your application for property classification such as agricultural or historic . 1v. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) ors. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has occurred. b. You may do any or all of the following : 1. File a petition with your local value adjustment board (VAB). 11 . File a lawsuit in circuit court . m . Ask for an informal conference with your county property appraiser** to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court . At this informal conference, you may: 1. Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification . 2. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. **Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. 4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not withdrawn or settled. 5) The VAB Clerk handles the administrative functions of the VAB . 6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and responsibilities. 7) The VAB is comprised of two county commissioners, one school board member, one citizen member appointed by the Board of County Commissioners who owns homestead property in Collier County , and one citizen member appointed by the school board who owns a business occupying commercial space located within the Collier County school district. 8) Other than filing a petition , a taxpayer also has the opportunity to participate in the system by: a. Appearing at a hearing or witnessing hearings (all are public). b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings). c . Participating in rule development and training development handled by the Department of Revenue . This information is provided for general informational purposes only and does not contain all information necessary to fully understand the VAB process. More information may be found online by choosing "Value Adjustment Board" under the "Clerk to the Board " menu option at the Collier County Clerk's website : www .collierclerk .com . Page 3 of 3 V AB RESOLUTION 2024-03 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE ADOPTION OF INTERNAL OPERATING PROCEDURES TO SUPPLEMENT CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE: THE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS WHEREAS, Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter l 2D-9 or other provisions of law, and only to the extent indispensable for the efficient operation of the Value Adjustment Board; and WHEREAS, the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, or to file evidence electronically; and WHEREAS , the Value Adjustment Board finds it appropriate to adopt internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code, to provide petitioner with guidance on evidence uploaded into the Value Adjustment Board's Axia system and the submission of paper evidence to Value Adjustment Board Administration; and WHEREAS, the Value Adjustment Board finds it appropriate to adopt internal operating procedures to supplement Section 12D-9.026 , Florida Administrative Code , as permitted, to provide local policies and procedures for conducting telephonic hearings. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: 1. For petitioners who choose to participate in an exchange of evidence with the property appraiser under Section 12D- 9.020(2)(a), the petitioner shall provide the property appraiser with a written list and summary of evidence to be presented at the hearing, together with copies of all documentation to be presented at the hearing. The petitioner must provide the property appraiser with two (2) copies in total of the evidence package, unless submitted electronically. 2. All other terms and conditions of Section 12D-9.020(2)(a), Florida Administrative Code , shall remain unchanged. 3. The Value Adjustment Board hereby approves and adopts the local policies and procedures entitled "Collier County Value Adjustment Board (V AB) Local Operating Policies and Procedures; Evidence Uploads". 4. The Value Adjustment Board hereby approves and adopts the loc al policies and procedures entitled "Collier County Value Adjustment Board Local Telephonic Hearings Policies and Procedures". 5. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2023-04. This Resolution of the Value Adjustment Board adopted this 19th day of August, 2024, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, CLERK BY: ----------- ' Deputy Clerk VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA BY: ----------- Chairman Approved as to form and legal sufficiency: Holly E . Cosby, Esq. -For the Firm Law Office of Holly E. Cosby, P .A. V AB Legal Counsel Collier County Value Adjustment Board (VAB) Local Operating Policies and Procedures: Evidence Uploads 1) Subject to the Collier County Property Appraiser's (PAO) express written consent, which consent shall be provided to the V AB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the V AB Axia system (Axia) may be admissible during the corresponding hearing, so long as a) such evidence is uploaded into Axia at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to hearing [as defined by Rules 12D- 9.020(1)(a)(2)(c) and 12D-9.020(8), F.A.C .], if not available fifteen (15) calendar days before said hearing, and b) so long as the PAO has no other valid objection to any such evidence. Consent may be reasonably withheld by the PAO by advising the V AB , in writing, via E-mail, prior to the next V AB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the V AB Local Evidence Policies and Procedures and the V AB hereby confirms that , consistent with Section 12D-9 .023(1) of the Florida Administrative Code , the PAO does not control or influence any portion of the V AB process. 2) The uploading of petitioner evidence into Axia will not commence the evidence exchange process . In order to commence the evidence exchange process , petitioner must follow Florida Statute Section 194 .011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code . Any request for PAO evidence uploaded into Axia will NOT constitute a formal request for PAO evidence. The V AB follows the requirements of the Florida Statutes and the Florida Administrative Code with regards to the evidence exchange process, and any and all parties are strongly encouraged to review such requirements and follow the same. 3) If petitioner has indicated on the petition that petitioner is unable to attend the hearing, but would like the V AB to consider evidence in petitioner's absence, evidence must be uploaded into Axia prior to the hearing, pursuant to the sections of the Florida Statutes and the Florida Administrative Code which apply to evidence. If the petitioner is unable to upload evidence into Axia, then one (1) copy of the evidence packet must be provided to the Collier County Clerk's Office at Office of the Clerk of the Circuit Court and Comptroller, ATTN: VAB, 3299 Tamiami Trail East , Suite # 401 , Naples, FL 34112 at least fifteen ( 15) business days prior to the hearing. The petitioner must also participate in the evidence exchange process set forth in Florida Statute Section 194 .011 ( 4) and any corresponding section of the Florida Statutes and Florida Administrative Code. 4) Evidence may be uploaded directly to the petition record on the VAB website. Evidence must be in PDF file format, less than 60MB in size. To upload petitioner evidence, the petitioner should a) Select "Value Adjustment Board", then "Access Filed Petitions", at the Clerk's website: https :// app. co llierclerk. com / axiaweb2020 b) Enter Transaction # and Password (provided on the petition receipt) to access and open the petition record , select the "Upload Docs" icon, and follow the prompts. 5) Collier County V AB Evidence Upload Policy : a) Unless otherwise noted, the parties must upload their own respective evidence into Axia. b) Each party submitting evidence should number each page of any and all evidence and/or documentation submitted which contains multiple pages. c) In the event that a party is unable to upload evidence into Axia, then said party must: 1) Contact the V AB Clerk for assistance in resolving the issue at vabclerk@collierclerk.com or 239.252 .8399 . 2) If the issue cannot be resolved, provide any and all such evidence as PDF documents of reasonable size (less than 60 MB) to the VAB Clerk via email to vabclerk@collierclerk.com. d) The V AB Clerk will scan and upload paper evidence provided by a party ONLY IF such party has no access to a computer and no means to accomplish # 1 or #3 above. e) Please note: Any and all evidence submitted to the V AB Clerk will be promptly scanned into the electronic petition record only if the party submitting such evidence is unable to upload such evidence in the Axia system , and any such evidence will thereafter be accessible to both the petitioner and the PAO. PAO evidence may not be visible to petitioner if petitioner has not properly initiated the Evidence Exchange process as described above . f) The V AB is not responsible for the accuracy nor completeness of any uploaded evidence. It is the sole responsibility of the petitioner to log into their petition record and confirm the accuracy and /or completeness of any and all evidence scanned and /or uploaded to petitioner's petition record . The petitioner must immediately notify the V AB Clerk of any discrepancy in evidence provided versus evidence scanned and/or uploaded to petitioner's petition record. g) Evidence submitted, no matter the method, becomes part of the petition record and will not be returned. 6) To facilitate processing of paper evidence submitted to the V AB Clerk, parties submitting evidence should: a) Not use staples or tape. b) Provide photographs on 8-1 /2" x 11" pages, captioned on the front sides. c) Include only pages no larger than 8-1/2" x 14". d) Provide all documents in "unbound" format. (Do not use binders, notebooks, report covers , index dividers, plastic sleeves or other bindings .) 7) At the hearing , connections will be provided to allow each party, using their own laptop computers , to access the internet and allow each party to control the display of their own evidence that has been scanned or uploaded into the electronic petition record. Please contact the V AB Clerk at vabclerk@collierclerk.com or 239.252.8399 for details regarding equipment and other requirements for this access. Confidential information: Any party submitting information, evidence and/or documentation which such party deems confidential must provide express /written notice of the confidential nature of any such information, evidence and/or documentation directly to the Collier County V AB. Said notice of confidential information, evidence and/or documentation must accompany such information, evidence and/or documentation, or the party shall mark any and all such information, evidence and/or documentation as confidential in such a way that it is obvious to any person that views the same that such information, evidence and /or documentation should be treated as confidential. Additionally, any party providing testimony which such party deems to be confidential must indicate the same during the hearing so that the verbatim record reflects the confidential nature of any such testimony. No party will be forced to disclose confidential information that said party may have in its possession. COLLIER COUNTY VALUE ADJUSTMENT BOARD LOCAL TELEPHONIC HEARINGS POLICIES AND PROCEDURES The following procedures must be followed in order to participate telephonically in any hearing before the Collier County Value Adjustment Board (VAB). These local policies and procedures do not change , extend or shorten statutory evidence exchange requirements . All parties must comply with statutory evidence exchange requirements, and the local procedures set forth herein are for the production of evidence to VAB Administration only , and only for matters where telephonic hearings have been permitted. 1 . A request to participate telephonically must be received by the VAB no later than THREE (3) BUSINESS DAYS PRIOR TO THE SCHEDULED HEARING DATE to allow sufficient time for VAB Administration and the appointed special magistrate to make the necessary provisions . The request must be submitted on the local VAB form , available on the VAB link on the Clerk's website at: https://app.collierclerk.com/board-records-vab/value-adjustment-board and e-mailed to vabclerk@collierclerk.com ; or ma i I e d to Collier County Clerk of the Circuit Court , Board Minutes and Records Department , 3299 Tamiami Trail East, Suite 401 , Naples, FL 34112-57 46 or Clerk of the Circuit Court, Board Minutes & Records Department, PO Box 413044 , Naples, FL 34101-3044 ; or faxed to (239) 252-8408 . By requesting a telephonic hearing, a party expressly agrees to the following procedures set forth below. 2. Telephonic hearings will be scheduled only if the telephonic hearing is requested within the time frame set forth herein, and the party requesting the telephonic hearing(s) has a valid medical reason that does not allow him/her to be physically present, which medical reason may include quarantine issues due to a state , national or global pandemic. 3 . Upon receipt of the request for a telephonic hearing , so long as said request is granted , the VAB Clerk will provide the parties with procedures for telephonic hearings and will provide the party requesting a telephonic hearing with the telephone number to the Hearing Room or Chambers in which the hearing will be held. a) Any and all parties and witnesses must appear in person during a VAB hearing at the time of the scheduled telephonic hearing , unless a specific and timely request is made, in writing to the VAB Clerk, to appear by telephone. b) The party requesting a telephonic hearing shall call the Hearing Room or Chambers at the time designated on their hearing notice. Failure to call the Hearing Room or Chambers at the time designated on the hearing notice will result in a failure to appear and a no-show/denied recommended decision will be issued by the special magistrate . c) Remote parties (parties not personally present in the hearing room) shall not use a speaker phone during the telephonic hearing , as this may interfere with the recording of the hearing; clarity is of the utmost importance. d) If more than one party or witness is participating telephonically , parties shall identify themselves each time they speak so that all parties will know who is addressing the VAB at all times. e) The VAB will conduct all telephonic hearings according to Florida law, Florida Administrative Code Sections 12D-9 and 12D-10 and any other applicable law , rule or legal resource governing telephonic hearings. f) If a party requests a telephonic hearing, the party is still required to follow the sections of the Florida Statutes and the Florida Administrative Code which apply to the exchange of evidence. All Evidence must be MAILED or EMAILED to the VAB Clerk at the addresses set forth above so that the same is received by the VAB Clerk no later than three (3) business days prior to the telephonic hearing. This requirement is in addition to the requirements set out in the Collier County VAB Local Evidence Policies and Procedures. These policies and procedures require that in the event a taxpayer or taxpayer representative uploads evidence into the Axia system, any such evidence shall be uploaded into the VAB Axia system at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to the corresponding hearing , if not available fifteen (15) calendar days prior to the corresponding hearing. g) The party requesting a telephonic hearing must also specify in their request whether any witnesses will be presenting evidence, and whether said witnesses will be appearing by telephone or in person. Any and all parties and/or witnesses appearing by telephone for a VAB hearing must be sworn in at the commencement of the hearing by a notary public or other person commissioned to administer an oath . In instances where the remote party is unable to appear before a notary, such as a medical reason as listed above, the remote party will be required to provide identifying information as follows: 1) Licensed taxpayer representatives -the licensed taxpayer representative should be prepared to state, for the record, their name , their title (i.e. attorney, CPA, broker, etc .), their business address and license number as identifying information. 2) Unlicensed taxpayer representatives -the unlicensed taxpayer representative should be prepared to state, for the record, their name , the name of the company they work for, their title within that company, the business address for the company and the names of the represented taxpayer( s ). 3) Collier County Property Appraiser Agents -should have someone else from their office appear to assist in providing identifying information, and should be prepared to state, for the record, their name, their title within the Property Appraiser's Office and their business address. 4) Taxpayers -should be prepared to state, for the record, their name, their address, their phone number, their date of birth and the last four digits of their social security number. The identifying information will be made part of the verbatim record but will NOT be made part of the recommended decision or the final decision. The special magistrate will only include information within the recommended decision, that indicates that the special magistrate requested identifying information from the remote party in order to administer an oath , and that the remote party provided the same to the satisfaction of the presiding special magistrate. COLLIER COUNTY VALUE ADJUSTMENT BOARD REQUEST FOR TELEPHONIC HEARING Hearing Location: Collier County Clerk of the Circuit Court , 3299 Tamiami Trail East , Suite/Room ____ , Naples, FL 34112-57 46 Petition No(s): __________ _ Hearing Date/Time : __________ _ TAXPAYER/AGENT INFORMATION Name: Telephone: Email : COMPLETE ALL THAT APPLY Names of the parties/witnesses that will l;!articil;!ate telel;!honically at the hearing : Names of the parties/witnesses that will aE!E!ear in E!erson at the hearing : By signing this request form , I understand and agree to the following: • I will have a notary present at my telephonic hearing to administer an oath , or if, due to medical reasons , I am unable to have a notary present , I will provide identifying information as required • The requesting party has a valid medical reason that does not allow him/her to be physically present. • Any and all evidence that the Taxpayer/Agent wishes to have considered at the hearing has been or will be exchanged with the Property Appraiser pursuant to Florida law AND one (1) additional HARD COPY of any such exchanged evidence will be MAILED or EMAILED to the VAB Clerk so that the same is received by the VAB Clerk no later than three (3) business days prior to the corresponding hearing. • All other conditions described in the Collier County Value Adjustment Board Telephonic Hearing Procedures are available at the Value Adjustment Board link at the Clerk's website: https://app.collierclerk.com/board- records-vab/value-adjustment-board Taxpayer/Agent (Circle One) Signature Printed Name Date Requests for Telephonic Hearings must be rece ived by the VAB clerk no later than three (3) business days prior to the scheduled hearing date. Requests may be mailed to Collier County Clerk of the Circuit Court and Comptroller, Board Minutes and Records Department, 3299 Tamiami Trail East, Suite 401, Naples, FL 34112-5746 or Clerk of the Circuit Court, Board Minutes & Records Department, PO Box 413044, Naples, FL 34101-3044; or e-mailed to vabclerk@collierclerk.com ; or faxed to (239) 252-8408 *These local policies and procedures do not change , extend or shorten statutory evidence exchange requirements . All parties must comply with statutory evidence exchange requirements , and the local procedures set forth herein are for the production of evidence to VAB Administration only, and only for matters where telephonic hearings have been permitted. Special Magistrate Authorization to Conduct Specific Telephonic Value Adjustment Board {VAB) Hearings - Collier County VAB □ I hereby acknowledge my consent to allow the: petitioner, petitioner representative, witness or property appraiser agent (circle one) to participate telephonically during the hearing(s) for the petition(s) referenced below. I understand that I must be physically present in the hearing room, along with all other parties and witnesses. □ I hereby decline my consent to allow the: petitioner, petitioner representative, witness or property appraiser agent (circle one) to appear by telephone for the petition(s) referenced below. Petition Number(s): __________ _ Date Request Received: _________ _ Special Magistrate Date Special Magistrate Blanket Authorization to Conduct Telephonic Value Adjustment Board {VAB) Hearings for the __ VAB Session - Collier County VAB I, ____________ [print name], hereby acknowledge my consent to conduct telephonic hearings during the __ VAB Session, so long as any and all parties requesting telephonic hearings meets the requirements of the Collier County VAB. I understand that in all instances where a party or witness has requested to appear telephonically, I must be physically present in the hearing room, along with all other parties and witnesses. Special Magistrate Date Petition Number: Collier County Value Adjustment Board Telephonic Hearing Sworn Affidavit --------- I hereby swear and affirm that all statements made by me, -----------------, party/witness (Circle One) in the above referenced Collier County Value Adjustment Board Petition, were the truth and nothing but the truth, during the telephonic hearing held in the Value Adjustment Board Hearing Room, on __________ , 20 __ at ____ a.m ./p.m. for the above referenced Collier County Value Adjustment Board Petition. Signature : ---------------- Printed Name : -------------- ACKNOWLEDGEMENT State of ___________ County of __________ _ Before me, the undersigned authority , personally appeared _________________ , who produced ___________ as identification, or who is personally known to me, and who by me was duly sworn , states that his /her testimony during the hearing for above referenced Collier County Value Adjustment Board Petition was the truth and nothing but the truth. In witness my hand and official seal this ____ day of _________ ~-' 20 __ . Notary Public (SEAL) This original notarized document must be submitted by e-mail to vabclerk@collierclerk.com after the hearing, no later than the end of the next business day. This original document must also be mailed to the address below within seven (7) days of the hearing date: Collier County Clerk of the Circuit Court Clerk of the Circuit Court and Comptroller and Comptroller Board Minutes and Records Department Board Minutes and Records Department or PO Box 413044 3299 Tamiami Trail East, Suite 401 Naples, FL 34101-3044 Naples, FL 34112-5746 From: To: Cc: Subject: Date: Law Office of Holly E. Cosby. PA "aybaceta@collierappra iser.com"; "Jennifer L. Blaje"; "jplock@collierappraiser.com" "yjwools@hotmail.com"; "Collier Value Adjustment Board"; "Martha S. Vergara"; "Marty G. Rustin"; "Derek M. Johnssen" RE: Collier County Value Adjustment Board (VAB) -Axia Evidence Uploads Monday, August 12, 2024 12:25:00 PM Good afternoon, Ms. Ybaceta . Thank you for your prompt response to my inquiry. We look forward to seeing you at next Monday's meeting. Very truly, Holly Cosby This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law . Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Annabel Ybaceta <aybaceta@collierappraiser.com> Sent: Monday, August 12, 2024 12:11 PM To: holly@cosbylaw.com; 'Jennifer L. Blaje' <jblaje@collierappraiser.com>; jplock@collierappraiser.com Cc: yjwools@hotmail.com; 'Collier Value Adjustment Board' <VABCLERK@collierclerk.com>; 'Martha S. Vergara' <Martha .Vergara@collierclerk .com>; 'Marty G. Rustin' <marty.rustin@collierclerk .com>; 'Derek M. Johnssen' <Derek.Johnssen@collierclerk.com> Subject: RE: Collier County Value Adjustment Board (VAB) -Axia Evidence Uploads Good Afternoon, the property appraiser's office is in agreement to continue the evidence exchange according to our local rules. Respectfully, Annabel Ybaceta Annabel Ybaceta, Director Exemptions and Customer Service Fl1Jlftl11 Collier County Property Appraiser 3950 Radio Rd. Naples, FL 34104 239-252-8804 239-252-2071 Fax www.co ll ierappraiser.com From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com > Sent: Friday, August 9, 2024 10:59 AM To: Annabel Ybaceta <aybaceta@collierappraiser.com >; Jennifer L. Blaje <jblaje@collierappraiser.com >: jplock@collierappraiser.com Cc: yjwools@hotmail.com ; Collier Value Adjustment Board <VABCLERK@collierclerk.com >; Martha S. Vergara <Martha.Vergara@collierclerk.com >; Marty G. Rustin <marty.rustin@collierclerk.com >; Derek M. Johnssen <Derek .Johnssen@collierclerk .com > Subject: Collier County Value Adjustment Board (VAB) -Axia Evidence Uploads Importance: High Good morning, Ms . Ybaceta and Ms . Plock . I hope this email finds you well. During the 2024 VAB Organizational Meeting, which is scheduled for Monday, August 19 th at 9:00 AM, the VAB will be ratifying the attached local policies and procedures which address [among other items] evidence uploaded into the Axia system by petitioners, taxpayers, and taxpayer representatives. Pursuant to Paragraph 1 of the attached local policies, I hereby request your review and response to the following: Would the Collier County Property Appraiser's Office (PAO) be comfortable consenting to the acceptance of evidence uploaded by a taxpayer/taxpayer representative/petitioner into the VAB Axia system (Axia) as admissible during the corresponding hearing, so long as: a) such evidence is uploaded into Axia at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to hearing [as defined by Rules 12D-9.020(1)(a)(2)(c) and 12D-9.020(8), F.A.C.], if not available fifteen (15) calendar days before said hearing, and b) so lon g as the PAO has no other valid objection to any such evidence? Pursuant to the attached local policies, consent for the above must be provided by the PAO to the VAB in writing [in order to be valid] on an annual basis by electronic mail (E-mail); and such consent may be reasonably withheld by the PAO by advising the VAB, in writing, via E-mail. Further, pursuant to the limitations set forth in Section 12D-9.023(1 ), F.A.C., PAO consent is only applicable to and requested for the specific portion of Paragraph 1 of the attached local policies referenced above (in red). The VAB explicitly states and qualifies in the attached local policies that the uploading of taxpayer/taxpayer representative/petitioner evidence into the Axia system will not commence the evidence exchange process, and any request for PAO evidence uploaded into Axia will NOT constitute a formal request for PAO evidence . We are hopeful that the attached local policies aid in clearing up any confusion that taxpayers, taxpayer representatives, and petitioners may have with regards to evidence uploaded into the Axia system. These policies were drafted with the aim of a continued efficient operation of the VAB process as a whole, and not for the purposes of advocating for any taxpayer, taxpayer representative, or petitioner. Please advise, at your earliest convenience, if the PAO is willing to consent to the above taxpayer/taxpayer representative/petitioner evidence upload criteria (in red) during the 2024 VAB session. I have copied Mr. Woolsey and VAB Administration on this email. lfthere are any additional people or departments within the PAO that should be copied on this type of correspondence, please let me know, and I will be sure to include them in the future . Thank you for your time and attention to this matter. I look forward to hearing from you soon . Respectfully, Holly Cosby V AB Attorney AW FFICE ~ HOLLY E. COSBY, P .A . UL NTER OAD ~ OL~E. COSBY ~~ ~i1199 go(=~~ 33907 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient , be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. Collier County Value Adjustment Board (V AB) Local Operating Policies and Procedures: Evidence Uploads 1) Subject to the Collier County Property Appraiser's (PAO) express written consent, which consent shall be provided to the V AB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the V AB Axia system (Axia) may be admissible during the corresponding hearing, so long as a) such evidence is uploaded into Axia at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to hearing [as defined by Rules 12D- 9.020(1)(a)(2)(c) and 12D-9.020(8), F.A.C.], if not available fifteen (15) calendar days before said hearing, and b) so long as the PAO has no other valid objection to any such evidence. Consent may be reasonably withheld by the PAO by advising the V AB, in writing, via E-mail, prior to the next V AB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the V AB Local Evidence Policies and Procedures and the V AB hereby confirms that, consistent with Section 12D-9 .023(1) of the Florida Administrative Code, the PAO does not control or influence any portion of the V AB process. 2) The uploading of petitioner evidence into Axia will not commence the evidence exchange process . In order to commence the evidence exchange process, petitioner must follow Florida Statute Section 194 .011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code . Any request for PAO evidence uploaded into Axia will NOT constitute a formal request for PAO evidence. The V AB follows the requirements of the Florida Statutes and the Florida Administrative Code with regards to the evidence exchange process, and any and all parties are strongly encouraged to review such requirements and follow the same. 3) If petitioner has indicated on the petition that petitioner is unable to attend the hearing, but would like the V AB to consider evidence in petitioner's absence, evidence must be uploaded into Axia prior to the hearing, pursuant to the sections of the Florida Statutes and the Florida Administrative Code which apply to evidence. If the petitioner is unable to upload evidence into Axia, then one (1) copy of the evidence packet must be provided to the Collier County Clerk's Office at Office of the Clerk of the Circuit Court and Comptroller, ATTN: VAB, 3299 Tamiami Trail East, Suite # 401, Naples, FL 34112 at least fifteen ( 15) business days prior to the hearing. The petitioner must also participate in the evidence exchange process set forth in Florida Statute Section 194.011 ( 4) and any corresponding section of the Florida Statutes and Florida Administrative Code. 4) Evidence may be uploaded directly to the petition record on the VAB website. Evidence must be in PDF file format, less than 60MB in size. To upload petitioner evidence, the petitioner should a) Select "Value Adjustment Board", then "Access Filed Petitions", at the Clerk's website: https :// app. co llierclerk. com / axiaweb2020 b) Enter Transaction # and Password (provided on the petition receipt) to access and open the petition record, select the "Upload Docs" icon, and follow the prompts. 5) Collier County V AB Evidence Upload Policy: a) Unless otherwise noted, the parties must upload their own respective evidence into Axia. b) Each party submitting evidence should number each page of any and all evidence and/or documentation submitted which contains multiple pages. c) In the event that a party is unable to upload evidence into Axia, then said party must: 1) Contact the V AB Clerk for assistance in resolving the issue at vabclerk@collierclerk.com or 239.252.8399 . 2) If the issue cannot be resolved, provide any and all such evidence as PDF documents of reasonable size (less than 60 M ) to the V AB Clerk via email to vabclerk@collierclerk.com. d) The V AB Clerk will scan and upload paper evidence provided by a party ONLY IF such party has no access to a computer and no means to accomplish # 1 or #3 above. e) Please note: Any and all evidence submitted to the V AB Clerk will be promptly scanned into the electronic petition record only if the party submitting such evidence is unable to upload such evidence in the Axia system , and any such evidence will thereafter be accessible to both the petitioner and the PAO. PAO evidence may not be visible to petitioner if petitioner has not properly initiated the Evidence Exchange process as described above . f) The V AB is not responsible for the accuracy nor completeness of any uploaded evidence. It is the sole responsibility of the petitioner to log into their petition record and confirm the accuracy and /or completeness of any and all evidence scanned and /or uploaded to petitioner's petition record . The petitioner must immediately notify the V AB Clerk of any discrepancy in evidence provided versus evidence scanned and/or uploaded to petitioner's petition record. g) Evidence submitted, no matter the method, becomes part of the petition record and will not be returned. 6) To facilitate processing of paper evidence submitted to the V AB Clerk, parties submitting evidence should: a) Not use staples or tape. b) Provide photographs on 8-1 /2" x 11" pages, captioned on the front sides. c) Include only pages no larger than 8-1/2" x 14". d) Provide all documents in "unbound" format. (Do not use binders, notebooks, report covers , index dividers, plastic sleeves or other bindings.) 7) At the hearing , connections will be provided to allow each party, using their own laptop computers , to access the internet and allow each party to control the display of their own evidence that has been scanned or uploaded into the electronic petition record. Please contact the V AB Clerk at vabclerk@collierclerk.com or 239.252.8399 for details regarding equipment and other requirements for this access. Confidential information: Any party submitting information, evidence and/or documentation which such party deems confidential must provide express /written notice of the confidential nature of any such information, evidence and/or documentation directly to the Collier County V AB. Said notice of confidential information, evidence and/or documentation must accompany such information, evidence and/or documentation, or the party shall mark any and all such information, evidence and/or documentation as confidential in such a way that it is obvious to any person that views the same that such information, evidence and /or documentation should be treated as confidential. Additionally, any party providing testimony which such party deems to be confidential must indicate the same during the hearing so that the verbatim record reflects the confidential nature of any such testimony. No party will be forced to disclose confidential information that said party may have in its possession. C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine "Good Cause" for Late Filed Petitions and Rescheduled Hearings (motion needed) D. Recommendation to adopt Resolution 2023-04, for VAB Petition (Appeal) $15 Filing Fee (F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p -Initial Certification of the Value Adjustment Board (motion needed) F. Request approval for the destruction ofVAB records in accordance with the General Records Schedule GSl-SL (2018 VAB Tax Year Records) (motion needed) V AB RESOLUTION 2024-04 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 "V AB", to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a V AB 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 12D-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 V AB 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 V AB 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 V AB 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 2023-05. This Resolution of the Value Adjustment Board adopted this _1_9 __ day of August , 2024, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, CLERK BY: ----------- Approved as to form and legal sufficiency: , Deputy Clerk Holly E. Cosby , Esq. -For the Firm Law Office of Holly E. Cosby, P.A. V AB Legal Counsel VALUE ADruSTMENT BOARD COLLIER COUNTY, FLORIDA BY : ------------ Chairman ~ .. IE DC ... 0 ... !fl i Cl FLORIDA INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1 ), Florida Statutes DR-488P N . 12/09 Rule 120-16 .002 Florida Administrative Code Tax Roll Year["i[of~]~] The Value Adjustment Board of Collier County has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1 ), F.S., that the Check one . [Z] Real Property D Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122( 1) and (3 ), F .S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law . 08/19/2024 Signature, Chair of the Value Adjustment Board Date i DC ... 0 I Cl FLORIDA INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1 ), Florida Statutes DR-488P N . 12/09 Rule 120-16 .002 Florida Administrative Code Tax Roll Year r~JoI 2 G] The Value Adjustment Board of ______ Collier County has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1 ), F.S., that the Check one . D Real Property [Z] Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122( 1) and (3 ), F .S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law . 08/19/2024 Signature, Chair of the Value Adjustment Board Date Collier County, Florida Value Adjustment Board Summary of Expenses -2023 Cycle Value Adjustment Board Expenses -by Category: Special Magistrate Services Value Adjustment Board Staff Time Value Adjustment Board Counsel Annual Software Costs Legal Advertising Court Reporting Total Value Adjustment Board Expenses -2023 Cycle Less: Petition Fees Collected Net Cost of 2023 Value Adjustment Board Cycle * -Florida Statute 194.015 provides that 2/5 ths (40%) of the expenses be borne by the School Board and 3/5 ths (60%) be borne by the County Commission . Based on the $15.00 petition filing fee, adopted pursuant to Value Adjustment Board Resolution 2023-05, the total expenses exceeded the total fees collected by $100,321 .03 . As such, $40,128.41 was borne by the School Board and $60,192.62 by the County Commission . $ 50,705.28 32,147.70 21,026.25 14,562.45 1,974.00 460.35 120,876.03 {20,555.00) $ 100,321.03 * Collier County, Florida Value Adjustment Board (VAB) Breakdown -2024 invoicing V AB 2023 Cycle Service Advertisement Mailings VAB Special Counsel Special Magistrates -Various vendors Minutes and Records -Staff Time -(Verifying, Indexing, etc.) Minutes and Records -Axia Software and training Minutes and Records -Misc . Supplies Minutes and Records -Transcription Svcs . -(FMCR) Total VAB expenditures, by agency Less: Petition fee collected by Clerk to offset costs Net costs, after $15.00 filing fee Dual billing: Clerk's total expenditures incurred Less: Clerk's filing fee to offset Net cost incurred by Clerk's Agency COCC billing: 40% billed to CCSB 60% paid out of BCC transfer Total BOCC billing: 2/5 billed to CCSB (2/5 * $73,705.53) Net effect by agency: Incurred : Billed by BOCC Billed by COCC Paid out of BCC transfer to COCC Less : Revenues applicable Less: Billed out and paid out of transfer Cost burden Cash from CCSB posted to COC Fund 011 Cash from CCSB posted to BOCC Fund 001 CCSB total paid Paid by BOCC $ 1,974.00 21,026.25 50,705 .28 73,705.53 BOCC $ 73,705.53 15,969.30 (29,482 .21) $ 60,192.62 Paid by Clerk Total $ $ 1,974.00 21,026.25 50,705 .28 32,147.70 32,147.70 14,562.45 14,562.45 460.35 460 .35 47,170.50 120,876 .03 Derek M. Johnssen: This is the net amount to be {20,555 .00) distributed 60% to BCC and 100,321.03 40% CC School Board. 47,170.50 Derek M. Johnssen: {20,555 .00) Application of 40% of the net cost to 26,615 .50 the CC School Board. 10•646 •20 ~ Derek M. Johnssen: 15,969.30 Application of 60% of the net 26,615 .50 cost to the BOCC. 29,482 .21 cocc CCSB $ 47,170 .50 $ 29,482.21 10,646.20 (20 ,555 .00) {26,615.50) $ $ 40,128.41 FINAL TAX REPORT FOR 2024 VALUE ADJUSTMENT BOARD (VAB) ~------------------- ITEM DESCRIPTION 2023 VAB: 1,484 PETITIONS FILED (TIMELY & LATE-FILED) ADVERTISING COST TO PUBLISH NOTICE FOR VALUE ADJUSTMENT BOARD (VAB) 8/7/23 ORG. MEETING IN NAPLES DAILY NEWS-AD NUMBER 5771920-RUN DATE 7/19/23; (PO #4500230367) ADVERTISING COST TO PUBLISH NOTICE FOR VALUE ADJUSTMENT BOARD HEARINGS IN NAPLES DAILY NEWS-AD NUMBER 5826390 -RUN DATE 9/18/23; (PO #4500228215) TRANSCRIPT OF 8/7/23 VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING -PREPARED BY FORT MYERS COURT REPORTING -(INVOICE# 50979 DATED 8/10/2023) -PO #4500221583 SOFTWARE MAINTENANCE FOR AXIA (AUTOMATED VAB SYSTEM) W/CATALIS COURTS AND LAND RECORDS (INVOICE #308306244 DATED 10/26/2023) -PO #4500228724 VAB CLERK STAFF (MF) IN HEARINGS (10/23/23) TO (1/19/24) HOURLY COST $34.06. ADVERTISING COST TO PUBLISH NOTICE FOR VALUE ADJUSTMENT BOARD (VAB) 3/22/2024 FINAL MEETING IN NAPLES DAILY NEWS-ORDER NUMBER 9931001; (PO #4500230367) RUN DATE 3/8/2024 TRANSCRIPT OF 3/22/24 VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING -PREPARED BY FORT MYERS COURT REPORTING -(INVOICE #57505 DATED 03/25/2024 PO# 4500221583) VAB STAFF PREPARATION AND PROCESSING: PROCESSING TIME CHECKING IN AND VERIFYING, PROCESSING FILING FEE, CLERK NOTICES AND FOLLOW-UP AND FILING FOR 1,300 PETITIONS INCOMING TO OFFICE@ 30 MIN. EACH PETITION (& PAO VERIFICATION ON CONTIGUOUS FILINGS, if applicable) Use BMR Clerk rate for (MF) paid in September of 2023 -$32.69. Advertisement of VAB hearings, tentative scheduling for Special Magistrate hearings and updated VAB/DOR forms. Each petition filed (online or paper) goes through information verification (if in-person), payment processing, data entry of each petitioner's information. All information is cross-checked to verify that it matches the Property Appraiser Data, and a receipt is prepared. Staff handles incomplete filings with preparation of a Clerk's Notice, along with withdraws, authorization forms and numerous calls. Reschedule requests are verified and approved, or denied, by the VAB Attorney. Perform initial coordination between PTG and the Property Appraiser's Office during annual downloading of Axia database. A Copy of property record cards is provided to the petitioners in the Axia program for every petition. A hearing notice/schedule letter is provided to the petitioner by US Mail, faxing or by e-mail (per Form: DR- 486); processing and faxing, mailing, and emailing of authorization letters. Reschedule letters, if approved by the VAB Attorney are processed by staff, along with follow-up of receipt and confirmation of reschedule; correspondence and telephone conversations to answer questions and assist petitioners with the process; processing of withdraws and notification of PAO; preparation of VAB Final Meeting Agenda, Certificates and Recommendations for adoption; final Decision of the VAB from each Special Magistrate Recommendations are (mailing prep, envelopes, labels or emailed) sent to each petitioner that had a hearing; with the same mail and email process for all Final Decisions of the VAB, agenda package preparation; archiving of records (VAB meeting transcripts, petitions, backup, evidence, forms, special magistrate recommendations and notes, and Final Decisions of the VAB). (DETAILED DOCUMENTATION AVAILABLE UPON REQUEST-Billed at BMR Clerk I Rate) ADVERTISING COST TO PUBLISH NOTICE OF 2023 TAX IMPACT STATEMENT OF VALUE ADJUSTMENT BOARD PER STATUTE IN NDN -AFTER ALL PETITIONS HAVE BEEN HEARD (PO #4500230367) ORDER NUMBER 9996331-RUN DATE 4/1/24 INVOICE (#2504) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 5/1/23-5/31/23) (VAB Contract/Agreement #17-7046; PO #4500221598) INVOICE (#2508) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 6/1/23 -6/30/23) (VAB Contract/ Agreement #17-7046; PO #4500221598) TIME SPENT $ 320 HRS. 650.0 DOLLAR AMOUNT 287.00 343.00 244.45 14,562.45 10,899.20 336.00 215 .90 21,248.50 1,008.00 326.25 663.75 I CLERK PD/ EXPENSE ** ** ** ** ** FINAL TAX REPORT FOR 2024 VALUE ADJUSTMENT BOARD (VAB) ~------------------ ITEM DESCRIPTION INVOICE (#2518) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 7/1/23-7/31/23) (VAB Contract/Agreement #17-7046; PO #4500221598) INVOICE (#2527) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 8/1/23-8/31/23) (VAB Contract/Agreement #17-7046; PO #4500221598) INVOICE (#2533) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 9/1/23-9/30/23) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2542) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 10/1/23- 10/31/23) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2553) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 11/1/23- 11/30/23) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2557) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 12/1/23- 12/31/23) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2566) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 1/1/24-1/31/24) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2579) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 2/1/24-2/29/24) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE (#2590) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 3/1/24-3/31/24) (VAB Contract/Agreement #17-7046; PO #4500228067) INVOICE #1 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 10/27 /23) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #2 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 11/6/23) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #3 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 11/20/23) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #4 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 12/6/23) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #5 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 12/15/24) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #6 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 1/2/24) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #7 DATED 2/5/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 1/8/24) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #8 DATED 2/23/2023 FOR SERVICES FROM SPECIAL MAGISTRATE NYSTROM APPRAISAL (Hearings and Recommendations from 1/19/24) (VAB Contract/Agreement #22-8013; PO #4500229355) INVOICE #23-385 DATED 11/16/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 10/26/23) (VAB Contract/Agreement #22-8013; PO #4500228065) INVOICE #23-386 DATED 11/16/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/16/23) (VAB Contract/Agreement #22-8013; PO #4500228065) TIME SPENT DOLLAR AMOUNT 2,778.75 2,126.25 1,676.25 2,497 .50 2,261.25 4,072.50 2,520.00 1,057.50 1,046.25 2,325.00 1,800.00 1,125.00 1,725.00 1,575.00 1,575.00 525.00 1,350.00 900.00 300.00 CLERK PD/ EXPENSE FINAL TAX REPORT FOR 2024 VALUE ADJUSTMENT BOARD (VAB) ~------------------ ITEM DESCRIPTION INVOICE #23-399 DATED 11/30/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/28/23) (VAB Contract/Agreement #22-8013; PO #4500228065) INVOICE #23-408 DATED 12/12/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 12/5-12/11/23) (VAB Contract/Agreement #22-8013; PO #4500228065) INVOICE #23-410 DATED 12/13/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 12/7-12/12/23) (VAB Contract/Agreement #22-8013; PO #4500228065) INVOICE #24-19 DATED 1/12/2024 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/12/24) (VAB Contract/Agreement #22-8013; PO #4500228065) INVOICE #102023 DATED 6/6/2024 FOR SERVICES FROM SPECIAL MAGISTRATE LLOYD (Hearings and Recommendations from 10/23/23) (VAB Contract/Agreement #22-8013; PO #4500229368) INVOICE #112023 DATED 6/6/2024 FOR SERVICES FROM SPECIAL MAGISTRATE LLOYD (Hearings and Recommendations from 11/1/23 and 11/21/2023) (VAB Contract/Agreement #22-8013; PO #4500229368) INVOICE #122023 DATED 6/6/2024 FOR SERVICES FROM SPECIAL MAGISTRATE LLOYD (Hearings and Recommendations from 12/8/23, 12/14/23, 12/19/23, 12/20/23 and 12/21/23) (VAB Contract/Agreement #22-8013; PO #4500229368) INVOICE #012024 DATED 6/6/2024 FOR SERVICES FROM SPECIAL MAGISTRATE LLOYD (Hearings and Recommendations from 1/4/24) (VAB Contract/Agreement #22-8013; PO #4500229368) INVOICE #110823 DATED 11/19/2023 FOR SERVICES FROM SPECIAL MAGISTRATE ANTONOV (Hearings and Recommendations from 11/8/2023) (VAB Contract/Agreement #22-8013; PO# 4500229354) INVOICE #110223 DATED 11/23/2023 FOR SERVICES FROM SPECIAL MAGISTRATE ANTONOV (Hearings and Recommendations from 11/2/2023) (VAB Contract/Agreement #22-8013; PO# 4500229354) INVOICE #110223 DATED 12/23/2023 FOR SERVICES FROM SPECIAL MAGISTRATE ANTONOV (Hearings and Recommendations from 12/11/2023) (VAB Contract/Agreement #22-8013; PO# 4500229354) INVOICE #786 DATED 12/14/2023 FOR SERVICES FROM ATTORNEY SPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 10/30-11/14/23) (VAB Contract/Agreement #22-8021; PO #4500228172) INVOICE #787 DATED 12/14/2023 FOR SERVICES FROM ATTORNEY SPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 11/7-11/22/23) (VAB Contract/Agreement #22-8021; PO #4500228172) INVOICE #797 DATED 1/17/2024 FOR SERVICES FROM ATTORNEY SPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 1/16/24) (VAB Contract/ Agreement #22-8021; PO #4500228172) INVOICE (DATED 10/25/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 10/25/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 11/13/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 11/3-12/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 11/16/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 11/13-11/16/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 11/24/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 11/22-11/24/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 11/29/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 11/29/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 12/13/23) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 12/13/23) (VAB Contract/Agreement #22-8013; #4500228071) INVOICE (DATED 1/12/2024) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 1/3-1/12/24) (VAB Contract/Agreement #22-8013; #4500228071) TIME SPENT DOLLAR AMOUNT 1,050.00 2,400 .00 2,100.00 1,200.00 2,056 .60 3,318.20 4,913.00 2,994.10 1,726.96 301.96 1,156.96 1,650.00 1,312.50 75.00 862.50 2,287.50 1,837.50 1,575.00 525.00 975.00 3,187.50 CLERK PD/ EXPENSE FINAL TAX REPORT FOR 2024 VALUE ADJUSTMENT BOARD (VAB) ~--------------------- ITEM DESCRIPTION TOTAL EXPENSES for 2023 Value Adjustment Board Process (May 2023 -March 2024} LESS TOTAL MONEY RECEIVED FROM PETITIONS Petitions@ $15 each+ contiguous@ $5 each w/main parcel (w/some having multiple appeal issues per petition and/or contiguous parcels): per VAB Resolution 2023-05 SHORTAGE TIME SPENT DOLLAR AMOUNT 120,876.03 (20,555.00} $ 100,321.03 CLERK PD/ EXPENSE FLORIDA STATUTE 194 .015 PROVIDES THAT TWO-FIFTHS OF THE EXPENSES OF THE VALUE ADJUSTMENT BOARD BE BORNE BY THE SCHOOL BOARD AND THREE-FIFTHS BE BORNE BY THE COUNTY COMMISSION. BASED ON THE $15.00 FILING FEE THAT IS ADOPTED PURSUANT TO A RESOLUTION OF THE VALUE ADJUSTMENT BOARD EACH (VAB Resolution 2023 -05), THE TOTAL EXPENSES EXCEED THE TOTAL MONEY RECEIVED FROM PETITIONS BY: $100,321 .03 . WHICH CONSTITUTES $40,128.41 THAT SHOULD BE BORNE BY THE SCHOOL BOARD (2/5THS SHARE); AND $6Q 1 192. 62 THAT SHOULD BE BORNE BY THE COUNTY COMMISSION (3/5THS SHARE). P1ease Note (Summary of Professiona1 Services Provided): Specia1 Magistrates' Invoices for Services - VAB Lega1 Counse1 Invoice for Service - Court Reporting Invoices for Service - Automated VAB Software (AXIA) Annua1 Maintenance - **Subtota1 on Professiona1 Services On1y : $ 50,705 .28 21,026 .25 460 .35 14,562 .45 $86,754.33 YEAR 11.VAB Dates of Importance A.TRIM Notice to be mailed: Monday, August 19, 2024 (per PAO staff) B. Deadline to file petitions with the Clerk's Office: Friday, September 13, 2024, at 5 p.m. C.Magistrate Hearings: October 2024 through February/March 2025 (more dates, if needed, based on filing) D.Proposed Final VAB Meeting for Tax Year 2024 (room reserved) Friday, March 14; Monday, March 17; or Friday March 28, 2025 12.Additional Comments/Concerns - VAB Counsel/Compliance A.Advise the Board of change in advertising method - fully online - in compliance with Chapter 50, F.S. B.Legislative Update - Department of Revenue Property Tax Oversight Bulletins 2021-01 through 21-18 C.Provide compliance review and address any outstanding matters on record \ \ \ "Tentative" Dates for VAB Meetings and Magistrate Hearings 2024/2025 NOTES DAY DATE I MTG. TYPE LOCATION I TIME I MAGISTRATE N/A Mon. October 14 NONE N/A N/A N/A N/A Tues . October 15 NONE N/A N/A N/A N/A Wed . October 16 NONE N/A N/A N/A N/A Thur . October 17 NONE N/A N/A N/A N/A Fri . October 18 NONE N/A N/A N/A Mon. October 21 Ad min Bldg-Room 419 Tues. October 22 Ad min Bldg-Room 419 Wed. October 23 Ad min Bldg-Room 419 Thur. October 24 Ad min Bldg-Room 419 Fri. October 25 Ad min Bldg-Room 419 Mon. October 28 Ad min Bldg-Room 419 Tues . October 29 Ad min Bldg-Room 419 Wed . October 30 Ad min Bldg-Room 41 N/A Thur. October 31 N/A N/A Fri. November 1 N/A Mon . November 4 Tues . November 5 Wed . November 6 Magistrate Jona , Thurs . November 7 Ma gis trate Ll yo Fri. November 8 m 419 9am Magistrate Chadwell Mon. November 8 9am Tues. om 419 9am Wed. g-Room 419 9am Magistrate Chadwell HOLIDAY N/A N/A N/A N/A Fr i. 9am Magistrate Jona dmin Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Ad min Bldg-Room 419 9am Fri. Ad min Bldg-Room 419 9am Magistrate Chadwell N/A Mon. November 26 None N/A N/A N/A N/A Tues . November 27 None N/A N/A N/A N/A Wed. November 28 None N/A N/A N/A N/A Thur. November 29 None N/A N/A N/A N/A Fri. November 30 None N/A N/A N/A Mon . December 2 Ad min Bldg-Room 419 9am Tues . December 3 Ad min Bldg-Room 419 9am Page 1 "Tentative" Dates for VAB Meetings and Magistrate Hearings 2024/2025 NOTES DAY DATE I MTG. TYPE LOCATION I TIME I MAGISTRATE Wed . December 4 Ad min Bldg-Room 419 9am Thur . December 5 HP/E/A/PT Ad min Bldg-Room 419 9am Fri. December 6 TP/TPPJ Ad min Bldg-Room 419 9am Mon .. December 9 ;. Ad min Bldg-Room 419 9am Tues .. December 10 Ad min Bldg-Room 419 9am Wed. December 11 iTP Ad min Bldg-Room 419 9am Thur. December 12 IT~ Ad min Bldg-Room 419 9a ~\ Fri. December 13 TP Ad min Bldg-Room 419 ~9 ap{' Mon. December 16 HP/E/A/PT Ad min Bldg-Room 419 ("\ "9..__ain~ Tues. December 17 J Ad min Bldg-Room 419 \ • , 9 a'm_,' Wed. December 18 Ad min Bldg-Room 419 ' '\~am ' Thur. December 19 i Ad min Bldg-Room 419 \9\am Fri. December 20 Ad min Bldg-Room 419 9am N/A Mon . December 23 N/A None N/A N/A Tues . December 24 N/A None N/A N/A Wed . December 25 N/A None N/A N/A Thur . December 26 N/A None N/A N/A Fri. December 27 N/A None N/A N/A Mon. December 30 N/A None N/A N/A Tues. December 31 N/A None N/A N/A Wed. January 1, 2025 N/A None N/A N/A Thur. January 2 N/A None N/A N/A Fri . January 3 N/A None N/A Mon. January ~202 5 HP/E/A/PT Ad~ih,Bldg -Room 419 9am Tues. January 7 ,, ,, Adm'i.o.,,Bldg-Room 419 9am Wed. Ja nua ry..._8 '• \ITP/TP P) '' Ad min Bldg-Room 419 9am Thur. Ja r,i_ua'cy~............. "' ~ " )dmin Bldg-Room 419 9am Fri . /} Ja ni?a.cy''lp~ '--..ITP~'-Ad min Bldg-Room 419 9am \(_ ,, '--,I REGULAR / 1 "'1y1o ih ,. '\.. Fe tiru)i ry 10 , '\,, VAB BCC Chambers -All 1pm / /' ' V / ' ' /-' ~, --- V ' ' ,, /) ,, ,v/ ,, '-../ • • **TRIM mai ~ ~ Property Appraiser's Office (PAO} on Monday, August 19, 2024 . **Deadline to file petitions with the Clerk's Office: Friday, September 13, 2024, at 5 pm . -== Magistrate Chadwell Magistrate Jona Q ~ Magistrate Jonas Magistrate Llyoo Magistrate Jonas /Magistrate Chadwell I/ /~agistrate Llyo l<o,' , it te LI N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Magistrate Chadwell '!!!!'=~agistrateJonas Magistrate Jona VAB Members (must contain filing fee or not valid). Those filed after will have to go through "good cause" determination. • More dates to be secured if additional petitions or reschedules exist. Page 2 From: To: Cc: Subject: Date: Hello Holly, Marty G. Rustin "holly@cosbylaw.com" Derek M. Johnssen RE: VAB Advertising/Publications Thursday, April 4, 2024 4 :34:37 PM You are welcome. Sounds like we have a good plan in place for next steps with the VAB Board on this matter. Thank you . Marty for VAB Ad min & Legal Notices :Jvlarty 'Rustin BMR Supervisor Tel : 239-252-8399 marty.rustin@collierclerk.com min utesa nd records@col I ierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F, 4th Fir, Ste 401 From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Thursday, April 4, 2024 3 :02 PM To: Marty G. Rustin <marty.rustin@collierclerk.com> Cc: Derek M . Johnssen <Derek .Johnssen@collierclerk.com> Subject: RE: VAB Advertising/Publications Good afternoon , Marty . Thank you for your kind words. I think it would be a great idea to place this item in front of the Board for their consideration and approval. It would be a good idea to provide any changes we would like to make to the Board. I will add that to my "to do" list, to make sure it gets onto the 2024 Organizational Meeting Agenda. Please let me know if you have any further questions or concerns. Very truly, Holly ~ OL?JE. COSBY AW FFICE I HOLLY E. COSBY, P.A. 02 NTER OAD ORT YERS , LORIDA 33907 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby , P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (ho ll y@cosby law.co m). Additionally , however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Marty G. Rustin <marty.rustin@collierclerk .com > Sent: Thursday, April 4, 2024 1 :32 PM To: 'holly@cosbylaw.com' <holly@cosbylaw.com > Cc: Derek M. Johnssen <Derek .Johnssen@collierclerk .com > Subject: RE : VAB Advertising/Publications Hello Holly, Good afternoon. We appreciate all you do . Derek mentioned the need to make this potential change and related details an agenda item for approval at the next VAB Organizational Meeting before we can proceed in full. What do you recommend? Thank you again . Marty for VAB Ad min & Legal Notices :M.arty Rustin BMR Supervisor Tel : 239-252-8399 ma rty . rusti n@col I iercl erk .com min utesa nd records@co 11 ierclerk . com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F, 4th Fir, Ste 401 From: Law Office of Holly E. Cosby, PA <holly@cosbylaw .com > Sent: Thursday, April 4, 2024 1 :19 PM To: Marty G. Rustin <marty.rustin@collierclerk.com > Cc: Derek M . Johnssen <Derek .Johnssen@collierclerk .com > Subject: RE: VAB Advertising/Publications Good afternoon, Gentlemen. The attached affidavit example is very similar to that which I provided; therefore, it appears to be sufficient to utilize moving forward. I am glad to hear that the website services will cover all VAB needs with regards to facilitating the advertising, mailing/emailing all notices, and compliance with the law. I respect all endeavors to save revenue wherever and whenever possible. I support to move toward online advertising, so long as we can maintain compliance with Florida Statute Chapter 50, and it looks like we can. I greatly appreciate the opportunity to provide my research, thoughts, and concerns with regards to this issue. I have no further feedback with regards to this issue, you have addressed all of my concerns, and I have no further questions. It is truly a pleasure to continue working with and for both of you. Very truly, Holly ~l~~F ,f p~YHOLL y E. COSBY, P.A. r~o~ ~~i!99i~:) 33907 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Marty G. Rustin <marty.rustin@collierclerk.com > Sent: Thursday, April 4, 2024 9 :02 AM To: 'holly@cosbylaw .com' <holly@cosbylaw .com > Cc: Derek M. Johnssen <Derek .John ssen@collierclerk .com > Subject: RE : VAB Advertising/Publications Hello Holly, Good morning. We appreciate your feedback. Please see the attached affidavit example for publication for the final meeting. The affidavit capability is built into the website and is in use . Regarding email or physical mail notification and maintenance of a related list, that is built into the website services as well. Our VAB team would not be required to handle any mailings. The requirement for annual advertising pointing to the website in the newspaper is something that we are aware of and would include in our process. For most years, this would be a fifth VAB related publication to include in our processing . The VAB publication process on our website would be very simple for our team since we manage the process from start to finish . The ad for the final meeting was around $470 with NDN. With that fee in mind, it will be cost effective for us to make a move to advertising using the Collier Legal Notices website. We look forward to further feedback from you on the possibility of using the website for VAB publications . Please let us know if there is anything that we did not address related to your comments or concerns. Please let us know if you have other questions or concerns . Thank you again . Marty for VAB Ad min & Legal Notices .Jvt.arty Rustin BMR Superv isor Tel : 239-252-8399 ma rty. rusti n@col I iercl erk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F, 4th Fir, Ste 401 From: Law Office of Holly E. Cosby, PA <holly@cosbylaw .com > Sent: Wednesday, April 3, 2024 11:32 AM To: Marty G. Rustin <marty.rustin@collierclerk .com > Cc: Derek M. Johnssen <Derek .Johnssen@collierclerk .com > Subject: RE : VAB Advertising/Publications Good morning, Derek and Marty. Per my promise on March 4 th , I have researched the online publication issue this morning, and I have some answers for you. Pursuant to Chapter 50 of the Florida Statutes (FS): FS Section 50.011 states that any statutory requirement for publication may be satisfied (1) via newspaper at least once a week, or (2) via "publication on a publicly accessible website" as defined by FS Section 50.0311 . (I must note that for any notices we publish/print in the paper, the paper MUST also place the notice on their website on the same date as the printed publication at no extra charge , on their "legal notices" or "legal advertising" web page. FS Section 50.0211 has more details on the newspaper's online requirements , which are key for the Tax Impact Notice (DR-529), since the rule for that form publication specifically states that the Tax Impact Notice (DR-529) must be published separately from legal notices and classifieds. This is only if we publish/print in the paper. FS Section 50.0311 is the key to publishing on a "publicly accessible website" and governmental access channels . (2) "publicly accessible website" means a county's official website or other private website designated by the county for the publication of legal notices and advertisements that is accessible via the Internet. All advertisements and public notices published on a website must be in searchable form and indicate the date on which the advertisement or public notice was first published on the website. (3) A governmental agency may use the (county's/Clerk's) publicly accessible website to publish legally required advertisements and public notices if the cost of publishing advertisements and public notices on such website is less than the cost of publishing advertisements and public notices in a newspaper. (4) addresses counties with a population of fewer than 160,000 -does not apply to Collier County -population 419,500. Section 6 is the kicker. (6) If the VAB uses a publicly accessible website to publish legally required advertisements and public notices, the VAB must also do the following at least once per year: provide notice in a newspaper of general circulation or another publication that is mailed or delivered to all residents and property owners throughout the government's jurisdiction , indicating that property owners and residents may receive legally required advertisements and public notices from the VAB by first-class mail or e-mail upon registering their name and address or e-mail address with the VAB. The VAB shall maintain a registry of names , addresses, and e- mail addresses of property owners and residents who have requested in writing that they receive legally required advertisements and public notices from the governmental agency by first-class mail or e-mail. (7) A link to advertisements and public notices published on a publicly accessible website shall be conspicuously placed (a) on the website's homepage or on a page accessible through a direct link from the homepage, and (2) on the homepage of the website of each governmental agency publishing notices on the publicly accessible website or on a page accessible through a direct link from the homepage . (8) If the VAB is permitted to utilize the County's or Clerk's government access channel, the VAB may also include a summary of all advertisements and public notices that are published on a publicly accessible website on that government access channel. FS Section 50.041 VAB Administration or the Clerk must still provide an affidavit of publication for each notice published, even those on a "publicly accessible website". That affidavit must be in the form provided in the statute, which I have created and attached hereto . The VAB will need to attach a clipping or copy of the publication to each affidavit. The charge for preparation of any affidavit for this purpose may not exceed $2 .00 . While the costs of publishing via paper may be greater than publishing via website, Section 6 of FS 50.0311 may cause you to rethink switching to online publications . The VAB will still have to publish one notice in the paper per year , the VAB will need to keep a registry of all people that have requested notices via email and/or first-class mail, and the VAB will need to send all notices/publications out via mail and/or email to everyone on that registry every year. That could translate to several hours of man/woman power each year and possibly heavy postage costs, which may cost more than running four notices per year in the paper (organizational meeting, hearing notice , final meeting , notice of tax impact). I can see the Clerk's office and the County being able to handle something like this , but the VAB is much smaller with a much smaller staff than those two entities; having to comply with Section 6 of FS 50.0311 may be too great a task for the VAB . I am hopeful that this information is helpful to you. Please let me know if you have any further questions or concerns . Very truly, Holly ~~~~f ,f P~YHOLLY E . COSBY , P .A. r~o~ ~~i!99i~:) 33907 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . From: Law Office of Holly E. Co sby, PA <holly@cosbylaw .com > Sent: Monday, March 4, 2024 10:38 AM To: Marty G. Ru stin <marty.rustin@collierclerk.com > Cc: Derek M . Johns sen <Derek .Johnssen@collierclerk .com > Subject: VAB Adverti sing /Publi cations Importance: High Good morning, Derek and Marty. This email is being forwarded to follow up with my conversation with Marty this morning. Per our conversation, this week I will not have the time needed in order to effectively research the topic of solely electronic publications for VAB meetings. It is imperative that the notice be published no later than March 8th , and I will be out of town from mid-day March ?th through mid-day next Monday, March 12th . Therefore, I will not have the time needed to get an answer to you regarding only using electronic publications, and if it is not permissible for VAB meetings, then you will have also missed out on getting everything to the paper in time for a March 8th publication, which will cause the need to reschedule the 2023 VAB Final Meeting. Because this question is being asked "last minute", as we have a deadline to publish by March 8th , AND because you will need a few days to work with the paper in order to have the ad published on or before March 8th for a March 22 nd meeting, it is my strongest and best legal advice to publish the ad in the paper on or before March .B.th , and augment that with an online publication, for the Final Meeting, with me following up with research on this issue after our Final Meeting, in order to have an answer regarding online publications before the 2024 Organizational Meeting. My advice is being provided in order to err on the side of caution at this time, since this inquiry was posed with less than four business days prior to the deadline for publication, and heavy legal research will be needed in order to provide the guidance needed for the VAB to remain in compliance with the laws and rules which govern Florida Value Adjustment Boards. I hope that you can understand my position on this matter. Respectfully, Holly ~ r017,trs1BYHOLL y E. COSBY, P.A. 0:::'. NTER OAD 2o~ ~~~xoo~oR,oA 33907 2j§) ~9-'91 1'5 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby , P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 2024 PTO Bulletins -VAB Attorney Review and Synopsis 24-01 24-02 24-03 24-04 24-05 24-06 24-07 24-08 24-09 24-10 24-11 24-12 24-13 24-14 24-15 24-16 24-17 24-18 24-19 Physician's Cert. of Total and Permanent Disability Disabled person's name added to the form as synonymous with "taxpayer" Repeal of Refund for Taxes for Res. Improvements Uninhabitable by Hurr. Ian/Nicole FS 197.3181, DR-5002, DR-5003 repealed; FAG 12D-16.002 {forms) updated; replaced with catastrophic events Tax Collections and Sales Certain sections of FS 197 are amended re: tax payments, credits, and certificates Real Property Recording Notification Service Exempt from Public Records Personal information provided to Clerk when registering for recording notification is exempt Affordable Housing Property Exemption -2024, 2025, and 2026 Tax Rolls Addresses amendments to FS 196.1978 and 196.1979 re: affordable house property exemptions Tax Collector Salaries and Employee Bonuses $5K increase salary for tax collector; tax collector may budget/pay for hiring retention bonuses Tentative Verification of Eligibility for Homestead Exemption PAO may tentatively verify eligibility of homestead exemption for veteran or surviving spouse Changes to Annual Application Requirement for Charter Schools Charter school need not apply annually for tax exemption, but must promptly report a change School District Advertisement Requirements for Adopting a Tentative Budget May advertise on publicly accessible website per FS 50.0311 Tangible Personal Property Constructed/Installed by Electric Utility Clarifies construction work in progress for TPP constructed/installed by electric company Taxpayer Rights Adds that taxpayer has the right to info. Re: why taxpayer was not entitled to homestead exemp & how taxes etc . are calc. Expansion of Time Frame to Repair Damaged/Destroyed Homestead Property, Etc. Time frame from 3 years to 5 years; new req. for SOH tax liens; clerical errors addressed Assessment of Renewable Energy Source Devices Biogas added as renewable energy source Changes to Lien Notice and Back Tax Cale. for Parent/Grandparent Living Quarters Notice to property owner b/f penalties/taxes/int due; benefit for self-reporting error/penalty for not; add'l PAO notice requirements Changes to Lien Notice and Back Tax Cal. For Improper Homestead Exemptions Notice to property owner b/f penalties/taxes/int due; benefit for self-reporting error/penalty for not; add'l PAO notice requirements Homestead Exemption on Damaged/Destroyed Property Time frame from 3 years to 5 years to commence repair/rebuild to continue homestead exempt. Changes to Lien Notice/Back Tax Cale. for Improper Add'l Senior Homestead Exempt. Notice to property owner b/f penalties/taxes/int due; benefit for self-reporting error/penalty for not; add'l PAO notice requirements Changes to Lien Notice/Back Tax Cale. for Improper Homestead Exempt. For Non-FL Res. Benefit for self-reporting clerical error/penalty for not; add'l PAO notice requirements Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event $200K available to fiscally constrained counties to offset reductions in ad valorem tax revenue/refunds due to catastrophic events ~i l ■J FLORIDA Property Tax Oversight Informational Bulletin Physician's Certification of Total and Permanent Disability June 17, 2024 PTO24-01 Effective upon becoming law , May 7, 2024 , Section 14 , Chapter 2024-02 , Laws of Florida (SB 74), amended section 196 .101, Florida Statutes (F .S.). The amendment adds the language , "Name of totally and permanently disabled person" beneath the line for the taxpayer's name in the section of the certification where the physician states his or her professional belief that the taxpayer is totally and permanently disabled. Affected Rule and Form: The following rule and form will be affected based on the law change . • Rule 12D-16.002 , F.A.C ., Index to Forms • Form DR-416, Phys ician 's Certification of Total and Permanent Disability Information about the status of the Department's rulemaking is available at h ttps ://floridareven u e.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-02, Laws of Florida) is available at https://laws.flrules.org/2024/2 . Implementing Date The implementing law is effective May 7, 2024 and first applies to the 2024 tax year. 1 I I FLORIDA Property Tax Oversight Informational Bulletin Repeal of Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole June 17, 2024 PTO24-02 Effective January 1, 2024, Chapter 2024-03, Laws of Florida (SB 76), repeals section 197.3181, Florida Statutes (F.S.), Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole. Affected Rule and Forms: The following rule and forms will be amended or repealed based on the law change. • Rule 12D-16.002 , F.A.C., Index to Forms • Repeal Form DR-5002, Decision of the Value Adjustment Board Hurricane Ian or Hurricane Nicole Tax Refund • Repeal Form DR-5003 , Report of Total Reductions in Taxes from Hurricane Ian or Hurricane Nicole Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-03, Laws of Florida) is available at https ://laws.flrules.org/2024 /3 . Implementing Date: The implementing law is effective January 1, 2024 and first applies to the 2024 tax year. 2 Ill =!; I IS FLORIDA Property Tax Oversight Informational Bulletin Tax Collections and Sales June 17, 2024 PTO24-03 Effective July 1, 2024 , Chapter 2024-91, Laws of Florida (HB 113), amends the following subsections of Chapter 197 , Florida Statutes (F .S.). • Subsection 197 .374(3), F.S ., is amended to remove the requirement of a $10 processing fee for partial payments of current year property taxes. • Section 197.492(1), F.S., is amended to add the following situations where credit is given to certain types of tax collection accounts on the errors and insolvencies report the tax collector certifies to the board of county commissioners: • properties subject to federal bankruptcies. • properties with taxes below the minimum tax bill under s. 197.212 , F.S. (<$30). • properties assigned to the list of lands available for taxes. Subsection (2) is amended to require the errors and insolvencies report to provide the inclusion of the names of the parties on whose account the credit is to be allowed, and exclude any credits given for discounts. • Subsection 197.502(2), F.S., is amended to state the tax certificate on which a canceled tax deed application was based shall earn interest at the original bid rate of the tax certificate and remain inclusive of all tax years paid and costs associated with the tax deed application . Affected Rule and Form: The following rule and form will be affected based on the law change. • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies Information about the status of the Department's rulemaking is available at https ://floridareven ue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-91, Laws of Florida), is available at https://laws.flrules.org/2024 /91 . Implementing Date The implementing law is effective July 1, 2024 and first applies to the 2024 tax year. 3 ~I l ■J FLORIDA Property Tax Oversight Informational Bulletin Real Property Recording Notification Service Exempt from Public Records June 17, 2024 PTO24-04 Effective May 6, 2024, Chapter 2024-149, Laws of Florida (CS /HB 285), amends section 28.47(5), Florida Statutes (F.S .), to exempt from disclosure under the public records law all e- mail addresses, telephone numbers, personal and business names , and parcel identification numbers submitted to the clerk of court or the property appraiser by a person registering for a recording notification service or a related service, except upon court order. This applies to information held by the clerk of court or property appraiser before , during, or after the implementation of the bill. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-149, Laws of Florida) is available at https ://laws .flrules.org /2024/149 . Implementing Date: The implementing law is effective upon becoming a law , May 6, 2024 , and first applies to the 2024 tax year. 4 RI FLORIDA Property Tax Oversight Informational Bulletin Affordable Housing Property Exemption June 17, 2024 PTO24-05 Legislative Changes Applicable to the 2024 Tax Roll Affordable Housing Property Exemption (s. 196.1978(3), F.S.): Sections 13 and 15 Chapter 2024-158 and Sections 4 and 6 Chapter 2024-188 Effective upon becoming law, May 7, 2024, sections 13 and 15 of Chapter 2024-158 (HB 7073) and effective upon becoming law, May 16, 2024, sections 4 and 6 of Chapter 2024-188 (SB 328), Laws of Florida, amend subsection 196.1978(3), Florida Statutes (F.S.), provide clarification on certain requirements for multifamily project properties. The amendments to subsection 196.1978(3), F.S. apply retroactively to January 1, 2024, and to the 2024 tax roll and include: • "Newly constructed", as defined in 196.1978(3)(a)2., F.S., is amended to mean an improvement to real property which was substantially completed within five years before the date of an applicant's first submission of a request for a certification notice. • The list of conditions for portions of property used for a charitable purpose to be eligible to receive a property tax exemption under 196.1978(3)(b) is amended to add portions of property that are within a newly constructed multifamily project in an area of critical state concern, as designated bys. 380.0552 or chapter 28-36, Florida Administrative Code, containing more than 10 units dedicated to housing persons or families meeting the income limitations found in s. 196.1978(3)( d). • Direction that the property appraiser shall exempt: • 75 percent of the assessed value of the units in multifamily projects meeting the requirements of subsection 196.1978(3) and used to house persons or families whose annual household income is greater than 80 percent but not more than 120 percent of the median annual adjusted gross income for households within the metropolitan statistical area, or, if not within a metropolitan statistical area, within the county in which the person or family resides, and • From ad valorem property taxes, the units in multifamily projects meeting the requirements of subsection 196.1978(3), used to house natural persons or families whose annual household income does not exceed 80 percent of the median annual adjusted gross income for households within the metropolitan statistical area or, if not within a metropolitan statistical area, within the county in which the person or family resides. • When determining the value of a unit for purposes of applying an exemption, the property appraiser must include in his or her valuation the proportionate share of the residential common areas, including the land, that are attributable to the unit. • The property appraiser shall review the application and determine whether the applicant meets all requirements of s. 196.1978(3), F.S. and is entitled to the exemption. The property appraiser may request additional information necessary to make his or her determination and grant an exemption 5 Bulletin PTO 24-05 June 1 7, 2024 Page 2 of 5 only for a property for which the Florida Housing Finance Corporation has issued a certification notice and which the property appraiser determines is entitled to an exemption. • The Florida Housing Finance Corporation reviews a request for a certification notice and certifies whether a property meets the criteria of subsections 196.1978(3)(b) and (c ). This determination by the Florida Housing Finance Corporation does not constitute a grant of an exemption or final agency action pursuant to Chapter 120, F.S. • Units used as a transient public lodging establishment as defined ins. 509.013 are not eligible for an affordable housing exemption . County and Municipal Affordable Housing Property Exemption (s. 196.1979, F.S.): Sections 14 and 15, Chapter 2024-158 and Sections 5 and 6 of Chapter 2024-188 Effective upon becoming law, May 7, 2024, sections 14, and 15 of Chapter 2024-158 and effective upon becoming law, May 16, 2024, sections 5 and 6 of Chapter 2024-188, Laws of Florida, amend section 196.1979, F.S. and provide clarification on certain requirements for the county and municipal affordable housing exemptions. The amendments to section 196.1979, F.S., apply retroactively to January 1, 2024, and the 2024 tax roll and include: • If 100 percent of the multifamily project's residential units are used to provide affordable housing meeting the requirements of s. 196.1979, F.S ., up to 100 percent of the assessed value of each residential unit used to provide affordable housing may receive a property tax exemption. • Provides that any ordinance adopted under this section must be delivered to the property appraiser and the department within IO days after its adoption but no later than January 1 of the year such exemption will take effect. • The property appraiser shall review the application and determine whether the applicant meets all requirements of s. 196.1979, F.S. and is entitled to the exemption. The property appraiser may request additional information necessary to make his or her determination and grant an exemption only for a property for which the local entity has certified as qualified property and which the property appraiser determines is entitled to an exemption. • When determining the value of a unit for purposes of applying an exemption, the property appraiser must include in his or her valuation the proportionate share of the residential common areas, including the land, that are attributable to the unit. • Subsection 196.1979(6), F.S., is created stating a property appraiser reviews each application for exemption and determines whether the applicant is entitled to the exemption. A property appraiser may request and review additional information necessary to make the determination. A property appraiser may grant an exemption only for a property for which the local entity has certified as qualified property and which the property appraiser determines is entitled to the exemption. 6 Bulletin PTO 24-05 June 1 7, 2024 Page 3 of 5 • Subsection 196.1979(7), F .S., is created stating that when determining the v alue of a unit for purposes of applying an exemption, the property appraiser must include the proportionate share of the residential common areas , including land attributable to the unit. Legislative Changes Applicable to the 2025 Tax Roll Affordable Housing Property Exemption (s. 196.1978(3), F.S.): Section 16 Chapter 2024-158 Effective July 1, 2024 , Section 16 of Chapter 2024-158 , Laws of Florida, creates paragraph 196.1978(3)(0), Florida Statutes (F.S.). Beginning with the 2025 tax roll , a taxing authority may elect , upon a two-thirds vote of the governing body, to adopt an ordinance or resolution not to exempt ad valorem property tax levies for certain multifamily project properties under s. 196.1978(3)(d)l.a., F.S ., located in a county specified under s. 196 .1978(3)(d)2., F.S . In order to make this election, certain criteria are required to be met. The taxing authority must • make a finding in the ordinance or resolution regarding the availability of affordable housing in the region, as specified ins. 196.1978(3)(0)2., F.S. • advertise the ordinance or resolution pursuant to s . 50 .011(1), F .S. prior to adoption , and • provide the adopted ordinance or resolution or renewal to the property appraiser by the effective date. The ordinance or resolution must take effect on January 1 immediately following adoption and will expire on the second January 1 after the first effective January 1, unless it is renewed prior to its expiration . A property owner of a multifamily project who received an exemption under s. 196.1978(3)(d)l.a., F.S., prior to the adoption of the ordinance or resolution may continue to receive the exemption for each subsequent, consecutive year they apply for and are granted the exemption. 7 Bulletin PTO 24-05 June 1 7, 2024 Page 4 of 5 Legislative Changes Applicable to the 2026 Tax Roll Affordable Housing Property Exemption (s. 196.1978(4), F.S.): Section 16 Chapter 2024-158 Effective July 1, 2024, Section 16 of Chapter 2024-158, Laws of Florida, creates paragraph 196.1978(4), F.S. Beginning with the 2026 tax roll, multi-family project property that meets the requirements of this new subsection is considered property used for a charitable purpose and is exempt from ad valorem taxation beginning the first January 1 after the property was placed into service. The multifamily project must: • Be an improvement to land where the improvement did not previously exist or be a new improvement where an old one was removed and was substantially completed within 2 years before the first submission of an application for this exemption. • Contain more than 70 units for affordable housing. • Be subject to a land use agreement with the Florida Housing Finance Corporation which requires the property to be used for affordable housing for 99 years and the agreement must include a penalty for ceasing to provide affordable housing before the end of the agreement term. • Require the property owner to submit an application to the property appraiser by March 1. The property appraiser must review the application and make a determination of eligibility and may request additional information as necessary. The property appraiser applies the exemption to those portions of the project that provide affordable housing before certifying the tax roll to the tax collector. The exempt value of the portion of property providing affordable housing must include the proportionate share of the common areas, including the land fairly attributable to the property. If the property appraiser determines that an exemption was received for any year or years that a person was not entitled to, the property appraiser must serve a notice of intent to record a tax lien against any property owned by that person in the county and such property must be identified in the notice. Any property owned by the taxpayer and situated in Florida is subject to any of the taxes exempted by the improper exemption, plus a penalty and interest for each year. If such an error is the result of the property appraiser's mistake or omission, no penalty or interest will be assessed. Property receiving the affordable housing exemptions ins. 196.1978(3) ors. 196.1979, F.S. is not eligible for this exemption. Affected Rule and Form: The following rule and form will be affected based on the law change. • Rule 12D-16.002, F.A.C., Index to Forms • Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property Information about the status of the Department's rulemaking is available at https: //flo ridareven u e.com/rules. 8 Bulletin PTO 24-05 June 1 7, 2024 Page 5 of 5 Questions This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference The full text of the implementing laws (chapter 2024-158 and chapter 2024-188, Laws of Florida) are available at https:/ /laws.flrules .org/2024/158 and https:/ /laws.flrules .org/2024/188 . Implementing Date Sections 13, 14 , 15 and 16 of Chapter 2024-158 L.O.F. and sections 4, 5 and 6 of Chapter 2024-188, L.O.F. are effective upon becoming law, and are remedial and clarifying in nature and apply retroactively to January 1, 2024, and the 2024 tax roll. Section 16 of Chapter 2024-158 L.O.F . creating subsection 196 .1978(3)(0), F.S., is effective July 1, 2024 , and first applies to the 2025 tax roll. Section 16 of Chapter 2024-158 L.O.F. creating subsection 196.1978(4), F.S., is effective July 1, 2024, and first applies to the 2026 tax roll. 9 RI FLORIDA Property Tax Oversight Informational Bulletin Tax Collector Salaries and Employee Bonuses June 17, 2024 PTO24-06 Effective July 1, 2024 , Section 1 of Chapter 2024-90 , Laws of Florida (SB 958), amends section 145.11(1), Florida Statutes (F.S.), to increase the base salaries for county tax collectors by $5,000 per year. Additionally , Section 3 of Chapter 2024-90 , L.O .F., created section 445 .09, F.S., specifying that a county tax collector may budget for and pay a hiring or retention bonus to an employee if the expenditure is approved by the Department of Revenue in the tax collector's budget. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-90, Laws of Florida) is available at https ://laws.flrules.org/2024 /90 . Implementing Date: The implementing law is effective July 1, 2024 and first applies to the 2024 tax year. 10 11 FLORIDA Property Tax Oversight Informational Bulletin Tentative Verification of Eligibility for Homestead Exemption June 17, 2024 PTO24-07 Effective July 1, 2024 , Chapter 2024-217, Laws of Florida (HB 1161), creates section 196.092 , F.S . The law requires the Department of Revenue to provide a form that a county property appraiser may use, at their discretion, to tentatively verify the eligibility of a veteran or surviving spouse who believes they will qualify for an exemption under sections 196.081, 196.082 , or 196.091, F.S., once they purchase a homestead property. Tentative verification of eligibility may only be provided after the person submits the forms, documentation, or other proof necessary to qualify for the exemption. Tentative verification of eligibility by the property appraiser is not binding on the property appraiser . Decisions by the property appraiser regarding whether to consider a request for tentative verification of eligibility for an exemption; or a person's apparent eligibility to receive an exemption or discount after submission of the forms, documentation, and other proof necessary to qualify for the relevant exemption or discount , are not subject to administrative or judicial review under chapter 194. Affected Rule and Form: The following rule and form will be affected based on the law change. • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-501 V, Tentative Eligibility Verification For Certain Exemptions Information about the status of the Department's rulernaking is available at https ://floridareven ue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-217, Laws of Florida) is available at https://laws.flrules.org/2024 /217 . Implementing Date: The implementing law is effective July 1, 2024 and first applies to the 2024 tax year. 11 I i FLORIDA Property Tax Oversight Informational Bulletin Changes to the Annual Application Requirement for Charter School Facilities June 17, 2024 PTO24-08 Effective July 1, 2024 , Chapter 2024-101, Laws of Florida (HB 1285), creates subsection 196.011(5), F.S., which states it is not necessary for an owner or lessee of charter school property under s. 196.1983 , F.S ., to annually apply for a property tax exemption . The property appraiser must be promptly notified when the use of the charter school property or the status or condition of the owner or lessee changes . If any owner or lessee of such property fails to notify the property appraiser of changes and the property appraiser determines the owner or lessee was not entitled to the exemption, back taxes are due for any year within the prior 10 years plus interest and penalties. A notice of tax lien will be recorded against any property owned by the person or entity in the county. If such person or entity no longer owns property in the county but owns property in other county or counties , a notice of tax lien can be recorded against property in other county or counties . Affected Rule and Form: The following rule and form will be affected based on the law change. • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-504CS , Ad Valorem Tax Exemption Application and Return For Charter School Facilities Information about the status of the Department's rulemaking is available at h ttps ://floridareven u e.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-101, Laws of Florida) is available at https ://laws.flrules.org/2024/101 . Implementing Date: The implementing law is effective July 1, 2024 and first applies to the 2024 tax year. 12 1 1 FLORIDA Property Tax Oversight Informational Bulletin School District Advertisement Requirements for Adopting a Tentative Budget June 17, 2024 PTO24-09 Effective July 1, 2024 , Chapter 2024-159, Laws of Florida (SB 7002), amends subparagraph 200 .065(2)(±)1., Florida Statute (F.S .), allowing each school district the option to advertise its intent to adopt a tentative budget on a publicly accessible website pursuant to section 50.0311 , F.S. The term "publicly accessible website" includes a district school board 's official website if the school board website satisfies the requirements of section 50.0311 , F.S. The information must be posted on the school district's website if the district school board uses a different method of advertisement. Affected Rules and Form: The following rules and form will be affected based on law change : • Rule 12D-17.002 , F.A.C ., Definitions • Rule 12D-17.003 , F.A.C., Truth in Millage ("TRIM") Compliance • Rule 12D-17.004 , F.A.C ., Taxing Authority's Certification of Compliance; Notification by Department • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-487, Certification of Compliance Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-159, Laws of Florida) is available at https :/ /laws.flrules.org/2024/159 . Implementing Date: The implementing law is effective July 1, 2024 and first applies to the 2024 tax year. 13 11 FLORIDA Property Tax Oversight Informational Bulletin Tangible Personal Property Constructed or Installed by an Electric Utility June 17, 2024 PTO24-10 Effective May 7, 2024, Sections 1 and 2 of Chapter 2024-158, Laws of Florida (HB 7073), amend paragraph 192.001(1 l)(d), F.S., clarifying the definition of construction work in progress related to items of tangible personal property constructed or installed by an electric utility. Such construction work in progress is deemed substantially complete upon the earlier of when all permits or approvals required for commercial operation have been received or approved, or one year after the construction work in progress has been connected with the preexisting, taxable, operational system or facility. This amendment applies retroactively beginning with the 2024 property tax roll. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https://laws.flrules.org/2024 /158 . Implementing Date: The implementing law is effective upon becoming law and first applies to the 2024 tax year. 14 I I FLORIDA Property Tax Oversight Informational Bulletin Taxpayer Rights June 17, 2024 PT024-11 Effective July 1, 2024 , Section 3 of Chapter 2024-158 , Laws of Florida (HB 7073), amends paragraph 192 .0105(1)(g), F .S., to add that on property determined not to have been entitled to a homestead exemption in a prior year, the taxpayer has the right to information regarding why the taxpayer was not entitled to the exemption and how taxes, penalties , and interest are calculated. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https :/ /laws.flrules.org/2024/ 15 8. Implementing Date: The implementing law is effective July 1, 2024. 15 RI FLORIDA Property Tax Oversight Informational Bulletin Expansion of Time Frame to Repair Damaged or Destroyed Homestead Property and Changes to Notice of Tax Lien and Back Tax Calculation for Improper Homestead Exemptions June 17, 2024 PT024-12 Expansion of Time Allotted for Changes, Additions, Improvements to Homesteads After Damage or Destruction Effective July 1, 2024, section 4 of Chapter 2024-158, Laws of Florida (HB 7073), amends subparagraph 193.155(4)(b)4., F.S., to expand the time frame from three years to five years that changes, additions, or improvements to homestead property must be reassessed pursuant to subsection 193.155(1), F.S., after the January 1 following damage or destruction of the homestead. New Requirements for the Notice of Intent to Record a Tax Lien on Homestead Property Paragraph 193.155(10)(a), F.S, is amended to provide new requirements to the property appraiser's notice of intent to record a tax lien for properties that improperly receive a homestead assessment limitation for any year within the prior 10 years. Such notice must now include information explaining why the owner is not entitled to the limitation; the years for which unpaid taxes, penalties, and interest are due; and the manner in which unpaid taxes, penalties, and interest have been calculated. Changes to the Application of Back Taxes on Property with Improper Homestead Assessment Limitations Paragraph 193.155(10)(b), F.S., is amended to provide a new procedure for calculating liens where a clerical error or mistake resulted in the improper receipt of an exemption or limitation. The new procedure first applies to clerical errors or mistakes beginning on the 2025 tax roll. The amendments state that no back taxes are due if a person improperly receives a homestead assessment limitation because of a clerical mistake or omission and voluntarily discloses the mistake or omission to the property appraiser. If a person does not voluntarily disclose to the property appraiser an improperly applied homestead assessment limitation on their property, back taxes shall be due for any year(s) the owner was not entitled to the limitation, beginning with the 2025 tax roll, within the five years before the property appraiser notified the owner of the mistake or omission. The property appraiser is required to serve the owner that owes back taxes a notice of intent to record a notice of tax lien against any property owned by that person in the county. The property must be identified in the notice. The property appraiser must explain why the owner is not entitled to the limitation, the years the unpaid taxes are due, and the way the unpaid taxes are calculated. The person must be given 30 days to pay the taxes before a lien may be filed. These amendments to s. 193.155, F.S., first apply to the 2025 property tax roll. 16 Bulletin PTO 24-12 June 1 7, 2024 Page 2 of 2 Affected Rules and Forms: The following rules and forms will be affected based on the law change: • Rule 12D-8.0064(3), F.A.C., Assessments; Correcting Errors in Assessments of a Homestead • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-501, Original Application for Homestead and Related Tax Exemptions Form DR-453, Notice of Tax Lien for Exemptions and Assessment Limitations Information about the status of the Department's rulernaking is available at https ://floridareven ue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https ://laws.flrules.org/2024 /158 . Implementing Date The implementing law is effective July 1, 2024 , and first applies to the 2025 property tax roll. 17 I i FLORIDA Property Tax Oversight Informational Bulletin Assessment of Renewable Energy Source Devices June 17, 2024 PT024-13 Effective July 1, 2024 , Section 5, Chapter 2024-158, Laws of Florida (HB 7073), amends subsection 193.624(1), F.S., to add that biogas as defined ins. 366.91 , F.S. is a renewable energy source. Paragraph 193.624(1)(n), F.S., is created to list the kinds ofbiogas equipment that can be assessed as a renewable energy source device. Language is added to clarify that a renewable energy source device does not include when the device is interconnected to a natural gas pipeline or distribution system. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference: The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https ://laws.flrules.org/2024 / 15 8. Implementing Date: The implementing law is effective July 1, 2024 , and first applies to the 2025 tax year. 18 I i FLORIDA Property Tax Oversight Informational Bulletin Changes to the Lien Notice and Back Tax Calculation for Improper Reductions to Assessments for Parent or Grandparent Living Quarters June 17, 2024 PT024-14 Effective July 1, 2024 , section 7 of Chapter 2024-158, Laws of Florida (HB 7073), first applies to the 2025 property tax roll and amends subsection 193.703(7), F.S . to require that before the property appraiser can file a lien against a property owner for an improper reduction in their assessment for parent or grandparent living quarters, the owner must be given 30 days to pay the taxes, penalties , and interest. The lien is subject to s. 196.161(3), F.S. The amendments to s. 193.703(7), F.S. provide a new procedure calculating liens where a clerical error or mistake resulted in the improper receipt of an exemption or limitation. The new procedure applies with clerical errors or mistakes beginning on the 2025 tax roll. • If a person receives the reduction in assessed value because of a clerical mistake or omission and voluntarily discloses such error to the property appraiser, no back taxes are due . • If the person does not voluntarily disclose to the property appraiser the improper reduction to their assessment due to a clerical mistake or omission back taxes are due for any year(s) the owner was not entitled to the limitation, beginning with the 2025 tax roll within the five years before the property appraiser notified the owner of the mistake or om1ss10n. • If back taxes are due , the property appraiser must inform the owner with a notice of intent to record a tax lien against any property owned by that person in the county and include with the notice information the property appraiser's explanation why the owner is not entitled to the limitation; the years for which the unpaid taxes are due, and the way in which unpaid taxes have been calculated. Affected Rule and Form: The following rule and form will be affected based on the law change . • Rule 12D-16.002 , F.A.C ., Index to Forms • Form DR-501PGP, Original Application for A s sessment Reduction for Living Quarters of Parents or Grandparents Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules Questions: This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com Reference: The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https ://laws.flrules.org/2024 /158 . 19 Bulletin PTO 24-14 June 1 7, 2024 Page 2 of 2 Implementing Date: The implementing law is effective July 1, 2024 , and first applies to the 2025 property tax roll. 20 RJ 17~:::::::::~::::c:;: FLORIDA Calculation for Improper Homestead Exemptions June 17, 2024 PT024-15 Effective July 1, 2024 , section 9 of Chapter 2024-158, Laws of Florida (HB 7073), first applies to the 2025 property tax roll and amends subsection 196.011(9), F.S ., to provide that before the property appraiser can file a lien against a property owner for an improperly received homestead exemption, the person or entity must be given 30 days to pay the back taxes. The amendments to s. 196.011(9)(b), F.S., provide a new procedure for calculating liens where a clerical error or mistake resulted in the improper receipt of an exemption or limitation. The new procedure applies with clerical errors or mistakes beginning on the 2025 tax roll. • • • • The taxpayer may not be assessed a penalty or interest if a homestead exemption is granted because of a clerical mistake or omission by the property appraiser. No back taxes are due if the person receives the exemption because of a clerical mistake or omission and voluntarily discloses the error to the property appraiser. If the person does not voluntarily disclose the error before the property appraiser notifies the owner of the mistake or omission , back taxes are due for any year(s) the owner was not entitled to the exemption beginning with the 2025 tax roll within the five years before the property appraiser notified the owner of the mistake or omission. If back taxes are due , the property appraiser must inform the owner with a notice of intent to record a notice of tax lien against any property owned by that person in the county. The property must be identified in the notice. The property appraiser must explain why the owner is not entitled to the exemption, the years the unpaid taxes are due, and the way unpaid taxes are calculated. The person must be given 30 days to pay the taxes before a lien may be filed. Affected Rule and Form: The following rule and form will be affected based on the law change. • Rule 12D-16.002 , F.A.C., Index to Forms • Form DR-501, Original Application for Homestead and Related Tax Exemptions Information about the status of the Department's rulemaking is available at h ttps ://floridareven u e.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https ://laws.flrules.org/2024/158 . Implementing Date The implementing law is effective July 1, 2024 , and first applies to the 2025 property tax roll . 21 1 1 FLORIDA Property Tax Oversight Informational Bulletin Homestead Exemption on Damaged or Destroyed Property June 17, 2024 PT024-16 Effective July 1, 2024 , section 10 of Chapter 2024-158, Laws of Florida (HB 7073) first applies to the 2025 property tax roll and amends subsection 196.031(7), F.S . to expand the time frame from three years to five years from the January 1 following a property's damage or destruction, that a property owner has to commence repair or rebuilding of the property, in order for the property owner to continue to claim homestead exemption. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https ://laws.flrules.org/2024/158 . Implementing Date The implementing law is effective July 1, 2024, and first applies to the 2025 property tax roll . 22 RI FLORIDA Property Tax Oversight Informational Bulletin Changes to Lien Notice and Back Tax Calculation for Improper Receipt of the Additional Senior Homestead Exemption June 17, 2024 PTO 24-17 Effective July 1, 2024 , Section 11 of Chapter 2024-158 , Laws of Florida (HB 7073), first applies to the 2025 tax roll and amends section 196.075(9), F.S. to provide that if a person erroneously receives the additional homestead exemption for persons 65 and older, before the property appraiser files a lien against the property, the owner must be given 30 days to pay the taxes , penalties, and interest. The lien is subject to s. 196.161(3), F.S. The amendments to s. 196.075 , F.S., provide a new procedure for calculating liens where a clerical error or mistake resulted in improper receipt of an exemption or limitation . The new procedure applies with clerical errors or mistakes beginning on the 2025 tax roll. • No back taxes are due if the person receives the additional senior homestead exemption because of a clerical mistake or omission and voluntarily discloses the error to the property appraiser. • If the person does not voluntarily disclose the error to the property appraiser before the property appraiser notifies the owner of the mistake or omission, back taxes are due for any year(s) the owner was not entitled to the limitation beginning with the 2025 tax roll within the five years before the property appraiser notified the owner of the mistake or om1 ss1 on. • If back taxes are due , the property appraiser must inform the owner with a notice of intent to record a tax lien against any property owned by that person in the county and include with the notice information an explanation why the owner is not entitled to the additional exemption, the years for which unpaid taxes are due, and the way the unpaid taxes have been calculated. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at https://laws.flrules.org/2024/158 . Implementing Date The implementing law is effective July 1, 2024 , and first applies to the 2025 property tax roll. 23 RI FLORIDA Property Tax Oversight Informational Bulletin Changes to Lien Notice and Back Tax Calculation for Improper Homestead Exemptions for Non- Florida Permanent Residents June 17, 2024 PT024-18 Effective July 1, 2024 , section 12 of Chapter 2024-158, Laws of Florida (HB 7073), first applies to the 2025 property tax roll and amends subsection 196.161(1)(b )1., F.S., to add that if a non- Florida permanent resident improperly receives a homestead exemption , the property appraiser must include information with the notice of intent to record a tax lien an explanation why the owner is not entitled to the homestead exemption; the years unpaid taxes, penalties, and interest are due; and how unpaid taxes, penalties , and interest have been calculated. The amendments to subparagraph 196.161(1)(b)2., F .S., provide a new procedure for calculating liens where a clerical error or mistake resulted in the improper receipt of an exemption or limitation. The new procedure applies with clerical errors or mistakes beginning on the 2025 tax roll. • No back taxes are due if the person receives the homestead exemption because of a clerical mistake or omission and voluntarily discloses the error to the property appraiser. • If the person does not voluntarily disclose the error to the property appraiser before the property appraiser notifies the owner of the mistake or omission, back taxes are due for any year(s) the owner was not entitled to the limitation beginning with the 2025 tax roll within the five years before the property appraiser notified the owner of the mistake or om1ss10n. • If back taxes are due , the property appraiser must inform the owner with a notice of intent to record a tax lien against any property owned by that person in the county , and the property must be identified in the notice. The property appraiser must also include an explanation why the owner is not entitled to the limitation , the years for which unpaid taxes are due, and the way the unpaid taxes have been calculated. Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2024-158 Laws of Florida) is available at https ://laws.flrules.org/2024/ 15 8. Implementing Date The implementing law is effective July 1, 2024 , and first applies to the 2025 property tax roll. 24 1 1 FLORIDA Property Tax Oversight Informational Bulletin Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event July 25, 2024 PT024-19 Effective upon becoming law , May 7, 2024 , section 62 of Chapter 2024-158, Laws of Florida (L.O.F.), appropriated $200,000 dollars for the fiscal year beginning October 1, 2024 - September 30 , 2025 , from the General Revenue Fund to the Department of Revenue for distribution to affected taxing jurisdictions in fiscally constrained counties, as defined in section 218.67(1), F.S. The funds are appropriated to offset reductions in ad valorem tax revenue experienced by fiscally constrained counties due to taxpayer refunds made in accordance with section 197.319, Florida Statutes (F.S.), for uninhabitable property caused by a catastrophic event. To participate in the distribution of the funds appropriation to offset the reductions in ad valorem tax revenue, as provided in section 62 of Chapter 2024-158, L.O.F., taxing jurisdictions in fiscally constrained counties must apply to the Department by October 1, 2024. The Department created and made available for use application Form DR-5005, Application to Offset Total Reductions in Ad Valorem Tax Revenue From Refunds Due to a Catastrophic Event. The application should be submitted along with documentation supporting the taxing jurisdiction's reduction in ad valorem tax revenue. The requested documentation is a copy of the Form DR-522, Report of Total Reductions in Taxes From Catastrophic Events, as reported by the county tax collector, required under s. 197.3181(5), F.S. The form will list the taxing jurisdiction's reductions in ad valorem tax revenues . The Department will review all submitted Form DR-5005's once the October 1, 2024, deadline has been reached. After review of all completed applications and copies of DR-522 forms, the Department will issue the offset in reduction of property tax revenues as quickly as possible to affected taxing jurisdictions. Affected Rule and Form Form DR-5005, Application to Offset Total Reductions in Ad Valorem Tax Revenue From Refunds Due to a Catastrophic Event. The emergency rule adopting Form DR-5005 is available here . Questions This bulletin is provided by the Department of Revenue for your general information. For questions , please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (Chapter 2024-158, Laws of Florida) is available at https :/ /laws.flrules.org/2024/ 15 8 . Implementing Date The implementing law is effective upon becoming a law , which was May 7, 2024. COLLIER COUNTY 2024 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. § 194.011(5), F.A.C.§12D-9.013 and F.A.C.§12D-9.014 Verification: HEC 8/8/24 HEC 8/8/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/8/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 HEC 8/7/24 V AB comprised of two (2) County Commissioners, one (1) School Board Member, one (1) Citizen Member appointed by the BOCC and one (1) Citizen Member appointed by the School Board -Ex. 1, Ex. 2, Ex. 3a, Ex. 3b, Ex. 4, Or . Mt . A enda Item 3A & Verbatim Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004- Or . Mt . A enda Item 3C, BoCC & School Board verif , Ex. 3a, Ex. 3b, Ex. 4, Verbatim VAB Attorney meeting the requirements ofF.S. §194.015 has been appointed or ratified - Or . Mt . A enda Item 6 & Verbatim No VAB members represent other governmental entities or taxpayers in any administrative or judicial review of property taxes -Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3A, 3C, and 12C, BoCC & School Board verif & Verbatim Citizen members are not members or employees of a taxing authority for the current V AB session-Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3C and 12C, BoCC & School Board verif & Verbatim The organizational meeting, as well as any other board meetings , will be or were noticed in accordance with F.S. §286.011, and will be held in accordance with law -Verbatim for Org. Mt . A enda Item 2/ Additional statement re: Affidavit of Publication The organizational meeting notice includes the date, time, location, purpose of the meeting, and information required by F.S . §286.0105 -Verbatim for Org. Mtg. Agenda Item 2/ Additional statement re: Affidavit of Publication The DOR's uniform value adjustment board procedures, were made available at the organizational meeting and copies were provided to special magistrates and board members - Or . Mt . A enda Item lOG & Verbatim The DO R's uniform policies and procedures manual is available on the existing website of the board clerk -Ex. 5, Or . Mt . A enda Item lOG & Verbatim The qualifications of special magistrates were verified-Org. Mtg. Agenda Item 7; Verbatim V AB Attorney has received the DOR training and has passed the corresponding exam - Attorney will provide V AB Administration with a Certificate of Completion and Proof of Passin Exam when available -Ex. 6 -Or . Mt . A enda Item 9 All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam , and special magistrates with less than five years o r equired experience successfully completed the DOR's training including any updated modules and an examination , and were certified -Org. Mtg. Agenda Item 9 -Ex. 7 -V AB will r e uest Certificates of Com letion The selection of special magistrates was based solely on proper experience and qualifications and neither the property appraiser nor any petitioners influenced the selection of special ma istrates. -Or . Mt . A enda Item 7; Verbatim The V AB is willing to consider any written complaint filed with respect to a s ecial magistrate b an art or citizen F.A.C. 12D-9.009 1 -Or . Mt . A enda Item 12C; Verbatim All procedures and forms of the board or special magistrate are in compliance with F .S. § 194 and F.A.C. § 12D-9 -Org. Mtg. Agenda Items lOB and 12C; Verbatim; VAB Attorney oversees throu bout V AB session Page 1 of3 iNotice(s) has /have been given to the chief executive officer of each munici_]Jality as rovided in f .S. §193.116 -Ex. 8 HEC The VAB is in compliance with F.S. §194 and F.A .C. 12D-9 -Org. Mtg. Agenda Item 12C; 8/7/24 Verbatim; V AB Attorney oversees throughout V AB session Organizational Meeting: August 19, 2024 The VAB held organizational meeting prior to the holding of value adjustment board hearings -Org. Mtg. Agenda, Org. Mtg. Agenda Item llC, Affidavit of Publication & Verbatim The V AB introduced the members of the board and provided contact information -Org. Mtg. Agenda Item 3A & Verbatim The V AB introduced the board clerk and any designee of the board clerk and provided the board clerk's contact information -Org. Mtg. Agenda Item 3B & Verbatim The VAB appointed and/or ratified special magistrates -Org. Mtg. Agenda Item 7; Verbatim The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members , containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates -available at organizational meeting and on the website of the board clerk -Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The VAB made F.A.C. 12D-10 available to the public, special magistrates and board members, containing the rules applicable to the requirements for hearings and decisions -available at organizational meeting and on the website of the board clerk-Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The VAB made the requirements of Florida's Government in the Sunshine / open government laws including information on where to obtain the current Government-In-The-Sunshine manual available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The VAB made F.A.C. 12D-51.001, 12D-51.002 and 12D-51.003 available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The V AB made the associated forms that have been adopted by the DOR available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk -Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The V AB made all local administrative procedures and forms of the board or special magistrates available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Ex. 5; Org. Mtg. Agenda Item lOB & Verbatim The VAB made F.S. Chapters 192-195 available to the public, special magistrates and board members as reference information containing the guidelines and statutes applicable to assessments and assessment administration -available at organizational meeting and on the website of the board clerk-Ex. 5; Org. Mtg. Agenda Item lOG & Verbatim The V AB discussed , took testimony on and adopted or ratified with any required revision or amendment any local administrative procedures and forms of the board, as necessary -Org. Mtg. Agenda Item lOB & Verbatim The V AB local procedures are ministerial in nature and are not inconsistent with governing statutes, case law , attorney general opinions or rules of the department -Org. Mtg. Agenda Item 12C; Verbatim & VAB Attorney oversees throughout VAB session The VAB discussed general information on Florida's property tax system , respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights -this issue has a separate agenda item, supplemented with additional local informational handouts; this discussion will be reflected in the verbatim record and minutes -Org. Mtg. Agenda Item l0A; Verbatim Page 2 of3 The V AB adopted/ratified, by resolution, any filing fee for petitions for the current V AB session, in an amount not to exceed $15.00 -Org. Mtg. Agenda Item 10D & Verbatim The V AB announced the tentative schedule for the value adjustment board, taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard -Org. Mtg. Agenda Item 11 C & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 7, 2024, August 8, 2024, and August 19, 2024: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed, and considered, where applicable, on August 7, 2024, August 8, 2024, and August 19, 2024. 2) the Organizational Meeting for the Collier County 2024 VAB Session was held on August 19, 2024, and the above information regarding organizational meeting requirements was verified, reviewed, and considered at said meeting, and 3) hearings for the Collier County 2024 VAB Session will commence on or after October 21, 2024. Holly E. Cosby, Esq. - V AB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 7, 2024, August 8, 2024, and August 19, 2024: 1) There are two (2) items above, which could not be verified before or during the organizational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same, and special magistrates with less than five years of required experience successfully completed the DOR's training including any updated modules and an examination, and were certified, and b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Item l(a) could not be verified because the current DOR training was released on July 24, 2024, and it is only reasonable to expect that all special magistrates complete the DOR training in a timely manner, which would be defined as completing the DOR training prior to holding V AB hearings in Collier County, 3) Item l(a) will be verified prior to special magistrates holding VAB hearings in Collier County, 4) Item 1 (b) could not be verified because no V AB hearings had been scheduled prior to the organizational meeting, for such notices to be required. 5) Once the above referenced, unverified items are able to be verified, I will provide the V AB with documentation and verification for the same. Holly E. Cosby, Esq. - V AB Counsel Page 3 of3 EXECUTIVE SUMMARY 13.A 07 /23/2024 2024 Collier V AB Checklist Exhibit "l" Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board. OBJECTIVE: Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board (V AB). CONSIDERATIONS: On February 27, 2024, Item 13(A), the Board of County Commissioners' adopted Resolution 2024-36 appointing County Commissioners Dan Kowal and Burt Saunders to the Value Adjustment Board. The V AB 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. Past practice has been to establish a chairperson at the V AB's annual organization meeting by vote of the current VAB members. In May of 2024 the Florida Department of Revenue 's Office of General Counsel issued clarification that the VAB chairperson should be elected by the county governing body. The General Counsel's clarification is included as an attachment to this executive summary. GROWTH MANAGEMENT IMPACT: None. FISCAL IMPACT: None . LEGAL CONSIDERATION: This item has been reviewed by the County Attorney, is at the direction of the independent Value Adjustment Board attorney , and on that basis, this item is approved as to form and legality and requires majority vote for any Board action . -JAK RECOMMENDATION: Elect a chairperson from the two (2) Commissioners currently serving as members of the Value Adjustment Board. Prepared by: Derek M . Johnssen , Finance Director, Office of the Collier County Clerk of the Circuit Court and Comptroller ATTACHMENT{S) 1. Exhibit FDOR V AB OGC Chairmanship (PDF) Checklist Exhibit "l" Page 1 of6 Packet Pg. 276 Item Number: 13.A Doc ID: 29351 COLLIER COUNTY Board of County Commissioners 13.A 07 /23 /2024 2024 Collier V AB Checklist Exhibit "l" Item Summary: Request to elect either Commissioner Kowal or Commissioner Saunders as chairman of the Value Adjustment Board. (Derek Johnssen , Finance Director, Office of the Collier County Clerk of the Circuit Court and Comptroller) Meeting Date: 07 /23 /2024 Prepared by: Title : -Clerk of the Circuit Court Name: Erin Roxberry 07 /02 /2024 11 :45 AM Submitted by: Title : Assistant Finance Director -Clerk of the Circuit Court Name: Derek Johnssen 07 /02 /2024 11 :45 AM Approved By: Review: Clerk of the Circuit Court County Attorney's Office Office of Management and Budget Office of Management and Budget County Manager's Office Board of County Commissioners Derek Johnssen Other Reviewer Jeffrey A . Klatzkow Level 3 County Attorney's Office Review Debra Windsor Level 3 0MB Gatekeeper Review Agnieszka Chudy 0MB Reviewer Amy Patterson Level 4 County Manager Review Geoffrey Willig Meeting Pending Completed 07/02/2024 11 :49 AM Completed 07/02/2024 11 :52 AM Completed 07/02/2024 12 :23 PM Completed 07/02/2024 3 :16 PM Completed 07/12/2024 2 :23 PM 07/23/2024 9 :01 AM Ch ecklist Exhibit "l" Page 2 of6 Packet Pg. 277 Ju y 23 , 2024 2024 Collier V AB TRA SCRIPT Q TH .. ME TING Q,F THEChecklistExhibit"l" BOARD OF C,QlJNTY COMMIS IO, RS apl Flonda July 2 2024 LET IT B,E RE:MEMBERED that the Board of County Commi .. ione:r in and for the County of Collier and also acting a the Board of Zoning Appeal and a the go erning board( ) of uch p cial di trict a ha v be n cr,eat d according to law and having conducted bu ine s herein met on thi date at 11 .:05 a.m. in R Q . LAR SESSI,Q in Building upu ofth Governm ·nt omp l x East • aple F lorida with the fo ll owing Board 1ne1nber pre ent hainnan: Chri HaH Rick LoCa _ tro Dan Kowal William L. McDaniel Jr. Burt L. atmder ALSO PRE SE •. T· Amy Patter on County Manag r ·d Film D,eputy • ounty Manager Jeffrey A. Klatzkow Coimty Attorney Cry tal K. Kinzel Cle1k Troy Miller Communications & Custo1ner Relation pg 1 Checklist Exhibit "l" Page 3 of6 l y 23 2024 CO.MMISSIONER McDANIEL; Outlier. MR. B LLO E: Thanks 01nm1 s1oners. Item #13A L CT ITH R COMMISSIO I R K01W AL OR 2024 Collier V AB Checklist Exhibit "l" COMMI SIONER SAUND R AS HAJRMA OF THE VAL E ADJUSTME T BOARD ~ (D REK JOHNSS . IN C DIRECTOR ,QfFICE OF THE C,QLLJER ,C,QUNTY CLERK OF TI-IE IRCUIT COURT A D ,COMPTROLL • R) (ALL 01 TRTCT ) -Mor10 TO EL , T OM r -o R KO·W AL CHAIRMA . OF THE VAB BY COMMISSIO R SAUND·ERS· SECONDED BY COMMISSIO ER MCDANJEL -APPROV D MS. PATTER O : Cammi ion,er -that now bring u to ltein 13 A. Thi is a reque t to elect either Comn1is ione1 Kowal 01 omrni ioner Saunder as chairman of the Value Adju tment BoaJd. Mr .. Der k John -n your financ director for th Office of the Clerk of the ·Cir,cuit Court and Comptroller, i . here to l,ead tlli di cussion. ·oMMISSIO ·RSA D·ERS: I'd like to make a little campaign peech if I might as I catnpaigned for that po ition. r111 catnpaigning though on behalf of Commi ioner Kowal. C·OMMISSIONER LoCASTRO .: I think becau e they were both outlier on the la t t\vo votes they both hould get th po ition. CHAIRMA HALL: W ·II I wa thinking-~ COMMISSIONER KOWAL: Let me · hed otne light on thi . Last year both tne and Con1mi ioner Saunder at on thi board and he graciou ly aid n1 ey I'll be· the chairman; you be the cochair," b ,cau ' e it' your fir t year a b ing a commi ion r and all the - Pag 60 Ch ecklist Exhibit "l" Page 4 of6 l y 23 2024 2024 Collier V AB bin.. L-lik d ink_i" f ' fi h Checklist Exhibit "l" t g are tru own on you ,e Ir ng wate1 o 1t o a rre o e. But I went into the meeting , the fir t one we had tbi year I wa alr ady th chairman and you w re alr ady th cochair. So I think w _ made that deci ion when he· offered to be the _ hairman last year and I said 11 AU right. rll do it next year " o .... CHAIRMA HALL: Great. Well r1n glad you stepped forward be aus ,e 1 thought we w , re going to have to do thi offi -ially with Rock Paper . Sci ·. or .. COMMISSI,Q ER KQ,WAL: Yeah~ o rm --I ah·eady chaired the fir t n1e ,eting. C,QMMl 1 SION R Lo ASTRO: . o you guy are ju t ba i ,caHy going to wap . COMMISSIO ' RKOWAL: Yeah,, We already agreed to that la t year when he aid he'll help m ,e -- HAIR.rvfA 1-:lALL: o do you want to mak a motion to n1ake you the chair? COMMISSIONER KQ,WA , : So111ehody el e hou]d do that. C,QMMJSSIO R McDAN , L: I'll make that 1notion to make- COMMISSIO -R AUND RS : ru make that motion MR. JOHNSSE : Derek John s,en for the clerk1s office. I really lik , an ite1n that doe it 1f. CHAIR.MA HALL: So we have a motion and a cond. THE C10URT REPORTER: Wllo wa the econd? CHAIRMA l-IALL: Me. All in favor '"'ay aye. COMMI IO R McDANIEL. Aye. COMMISSIONER LoCASTRO: Aye. CHAIRMA HALL: Aye. COMMISSION R AlJND, RS: Aye. COMMl S10 R KO·WAL: Ay . Pag 61 Checklist Exhibit "l" Page 5 of6 CHAIRMA HALL: All oppo ed. ( o respon .) l y 23 2024 2024 Collier V AB Checklist Exhibit "l" HAIRMA llALL: Congratulation om1ni sion r Kowal. COMMl SI ONER KQ,W AL: Thank you. MR. JOHNSSE : Thank you. COMMISSIO R KOWAL: Another feather in my ... Item #15 PUBLl COMM NTS Q, ,Q RAL T,Qpf . • NOTO THE CURRE TOR FUTUR : AG NDA BY INDIVIDUAL . OT ALREADY HEARD D'lJR G PR VIOUS PUB,LJ , COMME IN THIS MEETING MS. PATTER ·a : Commj ••.ioner that brings u to It m 15 taff and Cornmi ion general co1runwncation . Item 15A i . public con1ment on general topic not on the current or future agenda by individual not ah·eady heard during previou public co1nn1ents in thi meeting MR. MILLER: Hi toricaUy we have no p 1bli.c peaker at a n ·today. MS. PATTERSO : Wow. Okay~ lttn #15B STAFF PROJECT UPDAT S Our Itein 15B for taffproject update i . being defen·ed to a future agenda so that bring u to I tern l 5C taff and ,Commi ion general communicatior . I do have a good-n · w ine .age at leat for our proc . • and that Pag 62 Checklist Exhibit "l" Page 6 of6 7/1/24, 2:15 PM BoardDocs® Pro ~ CCPS Collier County Public Schools The District School Board of Collier County 2024 Collier V AB Ch eckli st Exhibit "2" School Board Organizational Meeting (Thursday, November 16, 2023) Members Present: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford 0Rening of Meeting_ Call to Order Pursuant to Florida Statute 1001.371, Dr. Leslie C. Ricciardelli, Superintendent of Schools, convened an Organizational Meeting of the District School Board of Collier County in the Board Auditorium of the Dr. Martin Luther King Jr. Administrative Center at 8:00 a.m. Pledge to the Flag Dr. Ricciardelli invited everyone to stand for the Pledge of Allegiance. Statement of Meeting Guidelines Dr. Ricciardelli reviewed the meeting guidelines. Roll Call The roll was called by Ms. Leanne Z inser. All members were present. Public Comments Public Comments Concerning the Organization of the School Board Public Comments were shared by the following on the item Election of Officers: • Ashleigh Whitchurch • Amy Perwien Public comments were shared by the following on the item Meetings and Times: • Chris Schmeckpeper-Kobzina • Ashley Whitchurch • Jorja Miller • Amy Perwien Organization of the School Board Election of Officers Dr. Ricciardelli requested nominations for the position of School Board Chair. Erick Carter and Stephanie Lucarelli nominated Kelly Lichter for the position. Tim Moshier nominated Erick Carter for the position. With no further nominations, Dr. Ricciardelli closed the nominations and asked for the board's vote. Kelly Lichter was elected as School Board Chair for 2024. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open&login# Checkli st Exhibit "2" Page 1 of 41/4 7/1/24 , 2:15 PM Bo ardDocs® Pro 2024 Co lli er V AB Checkli st Exh ibit "2" Dr. Ricciardelli requested nominations for the pos ition of School Board Vice Chair. Mr. Moshier nominated Stephanie Lucarelli for the position. With no further nominations, Dr. Ricciardelli closed the nominations and asked for the board 's vote. Stephanie Lucarelli was unanimously elected as School Board Vice Chair for 2024. VOTING/MOTION RESULTS Motion #1 Mr. Tim Moshier nominated Mr, Erick Carter as the School Board Chair. Motion by Tim Moshier, second Jerry Rutherford. Final Resolution: Motion Fails Aye: Tim Moshier, Jerry Rutherford Nay: Erick Carter, Kelly Lichter, Stephanie Lucarelli Motion #2 Mrs. Stephanie Lucarelli nominated Mrs. Kelly Lichter as the School Board Chair. Motion by Stephanie Lucarelli, second Erick Carter. Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarel li Nay: Tim Moshier, Jerry Rutherford Motion #3 Mr. Tim Moshier nominated Mrs. Stephanie Lucarelli as the School Board Vice Chair. Motion by Tim Moshier, NONE. Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford Meetings and Times Mr. Moshier made a motion to approve the proposed Board Meeting calendar as presented. The motion was seconded by Mr. Carter and discuss ion ensued. The motion failed to proceed. Revisions were suggested. Follow i ng the vote, Dr. Ricciardelli called for a brief recess at 8:40 a .m. VOTING/MOTION RESULTS A motion was made to approve the 2024 board meeti ng calendar as revised . Motion by Stephanie Lucarelli, second by Erick Carter, Final Resolution: Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford Board Assignments The meeting reconvened at 8:41 a.m. with Mrs. Lichter, presiding as Chair. Mrs. Lichter reviewed the board assignments. Education Foundation of Collier County-Champions for Learning Mrs. Stephanie Lucarelli agreed to remain as the board representative, Mr. Jerry Rutherford volunteered to serve as alternate. Head Start Policy Council Mr. Erick Carter agreed to serve as board representative. Mr. Tim Moshier volunteered to serve as alternate. https:I/go.boa rddocs.com/fl /co llier/Board .nsf/Private?op en&login# Checkli st Exhi bit "2" Page 2 of 4 214 7/1 /24, 2:15 PM BoardDocs® Pro Florida School Boards Association (FSBA) Advocacy Representative 2024 Collier V AB Checklist Exhibit "2" Mrs. Kelly Lichter agreed to serve as board representative. Mr. Tim Moshier volunteered to serve as alternate. Greater Florida Consortium of School Boards Liaison Mr. Tim Moshier agreed to serve as the board representative. Mrs. Stephanie Lucarelli volunteered to serve as alternate. Audit Committee Mr. Erick Carter agreed to serve as board representative. Mrs. Stephanie Lucarelli volunteered to serve as alternate. As a last order of business, Board Chair Kelly Lichter stated that the board needed to appoint a citizen who owns a business occupying commercial space in Collier County to serve on the Value Adjustment Board. The board came to consensus to allow Mr. Ron Kezeske to continue his role as the citizen representative on the Value Adj ustment Board. It will be brought back in December for an official vote. Value Adjustment Board Mr. Erick Carter agreed to serve as board representative. Mr. Tim Moshier volunteered to serve as alternate. Other Board Topics for Discussion Several items were discussed such as, moving general public comments, and Mr. Alan Gabriel mentioned that the moving of sections would need to have a formal discussion at the next business meeting. Annual Meeting of the Collier County School Board Foundation, Inc. Recess to Hold Annual Meeting of the Collier County School Board Foundation, Inc. Mrs. Kelly Lichter called for a brief recess at 8:52 a.m. to handle the business of the Collier County School Board Foundation. Adjournment of the Foundation Meeting and Return to the Organizational Meeting At 8:54 a.m, upon adjournment of the Collier County School Board Foundation meeting, Board Chair Kelly Lichter reconvened the Organizational Meeting of the District School Board of Collier County. Regort of the School Board Attorney: with Resgect to the Authorization for Continued Use of Facsimile Signature Mr. Alan Gabriel stated that he would need the board's authorization for the continued use of the facsimile signature on official documents until facsimile signatures may be obtained from the new officers. He asked all those in favor to state so by saying 'aye.' There was board consensus to continue the use of the facsimile signature until new signatures could be obtained. Closing Comments Comments from the Board Board members shared some brief closing comments, Comments from the Superintendent Dr. Leslie Ricciardelli provided some brief closing comments. https ://go.boarddocs.cam/fl/collier/Board.nsf/Private?open&login# Checklist Exhibit "2" Page 3 of 43/4 7/1/24 , 2:15 PM Adjournment Adjournment BoardDocs® Pro 2024 Co lli er V A B Checkli st Exhi bit "2" With there being no further business, a motion was made to adjourn the meeting at 9:00 a.m. Motion by Stephanie Lucarelli, second by Tim Moshier. Final Resolution: Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford https ://go. boarddacs .com/fl/collie r/8oard. nsf /Private?ape n&logi n# Checkli st Exh ibi t "2" Page 4 of 4 414 2024 Collier V AB Checklist Exhibit "3a" 2024 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF BOCC CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Rebecca Earney Position of Interest: Citizen Board Member Appointed by Board of County Commissioners (BoCC) New Applicant: Returning Applicant: Application Received: N BoCC Application Reviewed: F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 8/8/2024): YIN Criteria y Own homestead property in Collier County? y Verified Address of Homestead: (from CollierAppraiser.com) 228 Belina Drive #3 Naples, Florida 34104 N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? y byBoCC N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Ms. Earney has been a wonderful addition to the Collier VAB. She attends all scheduled meetings and participates in the process. Her service has been and continues to be greatly appreciated. Concerns/Potential Conflicts/Additional Comments: None. Supplements Attached: Collier County BoCC 7 /7 /15 Resolution 2015-144 original appointment of Rebecca Earney; Email from Rebecca Earney confirming a desire to continue with appointment; CollierP A 2024 Proof of Homestead Record Date Applicant appointed by BoCC: July 7, 2015; renewed/ratified annually and automatically. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on August 8, 2024, 2) that the Applicant qualifies to serve as Citizen Board Member Appointed by BoCC, 3) that this review has been based solely upon the qualifications of the Applicant, 4) that pursuant to Section 287.05701, Florida Statutes, the Value Adjustment Board has not requested documentation of and has not considered Applicant's social, political, or ideological interests when determining if the Applicant is a responsible appointee, 5) that the approval of the Applicant is not influenced by the property appraiser, and 6) that the approval of the Applicant is not influenced by any party or potential party to a V AB proceeding or by any such party with an interest in the outcome of any such proceeding. Digitally signed by Holly E. Cosby, Esq. Holly E Cosby Esq DN:cn=HollyE._Cosby,Esq.,o=LawOfficeofHollyE. • I • Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2024.08.08 16:30:1 O -04'00' Holly E . Cosby, Esq. - V AB Counsel Page 1 of 1 Checklist Exhibit "3a" Page 1 of 5 2024 Collier V AB Checklist Exhibit "3a" RESOLUTION NO. 2015 -J...il_ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNT V, FLORIDA, APPOINTING REBECCA EARNEY AS A CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS. Section 194.015, Florida Statures, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for a citizen member of the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW. THEREFORE. BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY. FLORIDA, that REBECCA EARNEY is hereby appointed as a citizen member of the Value Adjustment Board. THIS RESOLUTIO~ ADOPTED upon majority vote on the 7th day of July, 2015. ATTEST: DWIGHT E. BROCK, Clerk Dy: O:.u J,( ~( A~t as to~ yClerk sig ture nly. Jeffrey A, l(latzkow County A,t1om.11y ~ \J BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA ·-l~/4~ By: ___________ _ TIM NANCE, CHAIRMAN Checklist Exhibit "3a" Page 2 of 5 Martha S. Vergara From: Sent: To: Cc: Subject: Attachments: Rebecca Earney <raearney@gmail.com> Thursday, February 15, 2024 3:46 PM Marty G. Rustin value adjustment board; Derek M . Johnssen Re: VAB Service Continuation image001 .png 2024 Collier V AB Checklist Exhibit "3a" UNKNOWN Sender! This message is from an UNKNOWN sender; you have not previously corresponded with this sender. Please use caution when opening attachments, clicking links , or replying to this message. If you have any questions, please contact helpdesk@collierclerk .com Yes, I would like to continue being on the board. Thank you Becky 608-633-5915 On Thu, Feb 15, 2024, 3:41 PM Marty G. Rustin <marty.rustin@collierclerk.com > wrote: Hello Rebecca, Good day to you. I am reaching out to confirm your continued service with the Collier County VAB into the future. Please confirm for us. Thank you . Marty for VAB Ad min 1 Checklist Ex hibit "3a" Page 3 of 5 :Marty nustin Board Minutes & Records Supervisor Value Adjustment Board Project Manager Office: 239-252-8399 Fax : 239-252-8408 marty.rustin@collierclerk .com Collier County Clerk of the Circuit Court & Comptroller Board Minutes & Records Department 3299 Tamiami Trail East, Suite #401 Naples, FL 34112-5746 www.CollierClerk .com 2024 Collier V AB Checklist Exhibit "3a" This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk .com and delete the email. Under Florida Law, email addresses are public. 2 Checklist Exhibit "3a" Page 4 of 5 8/8/24 , 4 :21 PM Collier County Property Appraiser Collier County Property Appraiser 2024 Collier V AB Checklist Exhibit "3a" Property Summary Parcel ID 76900000066 Site. Ad~ress 228 BELINA DR# 3 *D1scla1mer 0 Site City NAPLES Site Zone 34104 *Note Name I Address REBECCA A EARNEY INDVL TRUST 228 BELINA DR #3 City NAPLES State FL Zip 34104 F MapNo. 4833 t -Strap No. -----=i 664900 6034833 l Section 33 f Township 49 Range 26 Acres *Estimated 0 -, Legal TOPAZ AT SAPPHIRE LAKES A CONDOMINIUM #603 Millage Area O 301 Millage Rates O *Calculations -----< Sub /Condo 664900 -TOPAZ AT SAPPHIRE LAKES A • CONDOMINIUM School Other t Total + + Use Code O 4 -CONDOMINIUM 4.3132 6.1847 10.4979 Latest Sales History 2023 Certified Tax Roll (Not all Sales are listed due to Confidentiality) (Subject to Change) Date Book-Page Amount 09/23/21 6023-3384 $0 01/31/14 5006-2011 $140,000 10/11/13 4975-1249 $90,300 07/30/13 4950-1534 $81,000 02/15/06 3983-486 $0 04/06/04 3536-2714 $0 10/12/01 2907-3377 $104,000 03/12/01 2789-1718 $88,000 06/24/98 2433-2989 $0 11/01/91 1662-641 $59,900 -'- https://www.collierappraiser.com/index .html?page=disclaimermaps.html Land Value $ O ( +) Improved Value (=) Market Value ( -) Save our Home (=) Assessed Value ( -) Homestead lue (=) School Taxable Va ( -) Additional Homes (=) Taxable Value tead Ad Valorem Taxes axes ( +) Non Ad Valorem T (=) Total Taxes $2 $2 $ 1 $ 1 $ $ 1 $ $ $ 41,200 41,200 11,239 29,961 25,000 04,961 25,000 79,961 946.72 $0 $ 946.72 Values are as of January 1st each year. If all values are 0, this parcel was created after the Final Tax Roll. Disclaimer: The actual total property taxes may vary due to changes in millage rates set by taxing authorities, the addition of non-ad valorem assessments, and special assessments. For the most accurate and up-to-date tax information, please visit the Collier CountY. Tax Collector's office to see the final Tax bills. Checklist Exhibit "3a" Page 5 of s 111 2024 Collier V AB Checklist Exhibit "3b" 2024 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF BOCC CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Jill F. Rosenfeld Position of Interest: Citizen Board Member Appointed by Board of County Commissioners (BoCC) New Applicant: Returning Applicant: Application Received: N BoCC Application Reviewed: F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 8/8/2024): YIN Criteria y Own homestead property in Collier County? y Verified Address of Homestead: (from CollierAppraiser.com) 2230 10th A venue NE Naples, Florida 34120 N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? y byBoCC N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Mrs. Rosenfeld has been a wonderful addition to the Collier VAB. She attends all scheduled meetings and participates in the process. Her service has been and continues to be greatly appreciated. Concerns/Potential Conflicts/Additional Comments: None. Supplements Attached: Collier County BoCC 4/9/19 Resolution 2019-58 original appointment of Jill F. Rosenfeld; Email from Jill F. Rosenfeld confirming a desire to continue with appointment; CollierP A 2024 Proof of Homestead Record Date Applicant appointed by BoCC: April 9, 2019; renewed/ratified annually and automatically. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on August 8, 2024, 2) that the Applicant qualifies to serve as Citizen Board Member Appointed by BoCC, 3) that this review has been based solely upon the qualifications of the Applicant, 4) that pursuant to Section 287.05701, Florida Statutes, the Value Adjustment Board has not requested documentation of and has not considered Applicant's social, political, or ideological interests when determining if the Applicant is a responsible appointee, 5) that the approval of the Applicant is not influenced by the property appraiser, and 6) that the approval of the Applicant is not influenced by any party or potential party to a V AB proceeding or by any such party with an interest in the outcome of any such proceeding. Digitally signed by Holly E. Cosby, Esq. H O 11 Y E CO S by ES q DN: cn=Holly E._ Cosby, Esq., o=Law Office of Holly E. • I • Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2024.08.08 16:36:03 -04'00' Holly E . Cosby, Esq. - V AB Counsel Page 1 of 1 Checklist Exhibit "3b" Page 1 of 5 RESOLUTION NO. 2019 -~ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING JILL F. ROSENFELD AS AN ALTERNATE CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. 2024 Collier V AB Checklist Exhibit "3b" WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.0 I 5, Florida Statutes, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, on May 27, 2008, the Board of County Commissioners authoritcd the addition of an alternate citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for an alternate citizen member on the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that JILL F. ROSENFELD is hereby appointed as an all ·mate citizen member of the Value Adjustment Board. THIS RESOLUTION A OPTED upon majority vote on the 9th day of April, 2019. A'ITEST:- CR YST AL K. KINZEL, Clerk Jeffrey County :TY COMMISSIONERS .__...---...,_,ORIDA Checklist Exhibit "3b" Page 2 of 5 Martha S. Vergara From: Sent: To: Cc: Subject: Attachments: Follow Up Flag: Flag Status: Jill Rosenfeld <jillfrosenfeld@gmail.com> Thursday, February 15, 2024 4:42 PM Marty G. Rustin value adjustment board; Derek M . Johnssen Re: VAB Service Continuation image001 .png Follow up Completed 2024 Collier V AB Checklist Exhibit "3b" UNKNOWN Sender! This message is from an UNKNOWN sender; you have not previously corresponded with this sender. Please use caution when opening attachments , clicking links , or replying to this message . If you have any questions, please contact helpdesk@collierclerk .com Yes, I am still available to serve. Thanks. On Thu, Feb 15, 2024, 3:42 PM Marty G. Rustin <marty.rustin@collierclerk.com > wrote : Hello Jill, Good day to you. I am reaching out to confirm your continued service with the Collier County VAB into the future. Please confirm for us. Thank you. Marty for VAB Ad min [!.] ----·---·---:Marty 'Rustin Boar d Minutes & Records Supervisor Value Adjustment Board Project Manager Office : 239 -252 -8399 Fax : 239 -252 -8408 marty.rustin@collierclerk .com 1 Checklist Exhibit "3b" Page 3 of 5 Collier County Clerk of the Circuit Court & Comptroller Board Minutes & Records Department 3299 Tamiami Trail East, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com 2024 Collier V AB Checklist Exhibit "3b" This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 2 Checklist Exhibit "3b" Page 4 of 5 8/8/24 , 4 :22 PM Collier County Property Appraiser 2024 Collier V AB Checklist Exhibit "3b" Parcel ID 37397480005 Collier County Property Appraiser Property Summary Site. Ad~ress 2230 10TH AVE NE *D1scla1mer 0 Site City NAPLES Site Zone 34120 *Note Name/ Address ROSENFELD, DAVID L=& JILL F 2230 10TH AVE NE City NAPLES State FL Zip 34120 F MapNo. 3C36 t --Strap No. 7 330100 104 o3c36 l Section 36 f Township 48 Range 27 Acres *Estimated 5.83 -, l Legal GOLDEN GATE EST UNIT 16 TR 104 Millage Area O 138 Sub./Condo 330700 -GOLDEN GATE EST UNIT 16 Use Code O 1 -SINGLE FAMILY RESIDENTIAL Latest Sales History (Not all Sales are listed due to Confidentiality) Date 08/03/17 10/20/14 11/15/12 02/07/12 09/30/11 06/06/07 12/03/04 11/22/00 06/07/00 03/25/96 06/01/92 03/01/90 01/01/81 1 Book-Page 5422-64 5087-346 4858-442 4769-2543 4723-1425 4239-3829 3689-2747 2746-1288 2684-637 2162-127 1724-374 1515-35 899-1939 Amount $460,000 $320,000 $235,000 $129,000 $ 100 $0 $399,900 $220,000 $215,000 $24,000 $30,000 $15,000 $0 Millage Rates O *Calculations School Other -4.3132 8.2485 t 2023 Certified Tax Roll Land Value ( +) Improved Value ( =) Market Value ( -) Save our Home ( =) Assessed Value ( -) Homestead (Subject to Change) ( =) School Taxable Value ( -) Additional Homestead ( =) Taxable Value Ad Valorem Taxes ( +) Non Ad Valorem Taxes ( =) Total Taxes Total 12.5617 -----< ---1 $258,330 $284,308 $542,638 $244,442 $298,196 $25,000 $273,196 $25,000 $248,196 $3,225.06 $ 249.29 $3,474.35 Values are as of January 1st each year. If all values are 0, this parcel was created after the Final Tax Roll. Disclaimer: The actual total property taxes may vary due to changes in millage rates set by taxing authorities, the addition of non-ad valorem assessments, and special assessments. For the most accurate and up-to-date tax information, please visit the Collier CountY. Tax Collector's office to see the final Tax bills. https://www.collierappraiser.com/index .html?page=disclaimermaps.html Checklist Exhibit "3b" Page 5 of s 111 2024 Collier V AB Ch eckli st Exhibit "4" 2024 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SCHOOL BOARD CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Ronald A. Ke zeske Position of Interest: Citizen Board Member Appointed by School Board New Applicant: N Returning Applicant: y Information Received: School Board Information Compiled: 6/4/21 & 8/8/24 F.S. §194 .015 and F .A.C. §12D-9 .004 Verification (performed by HEC on 8/8/2024): YIN Criteria y Own a business/commercial enterprise, occupation, profession , or trade occupying and conducted from commercial space located within the school district of Collier County? y Verified Name and Address of Business: (Sunbiz.org) Agile K-9 Academy, LLC d/b /a Ruffgers Dog University 2348 Pineland A venue Naples , Florida 34112 y Verify ownership of business: (Sunbiz.org) N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Applicant has been a wonderful addition to the Collier V AB. Applicant has a Juris Doctorate degree and owns several local businesses . Applicant is involved in the community and his service to the Collier V AB will continue to be valued and appreciated. Additional Comments : To supplement documentation provid ed to the V AB, V AB Counsel reviewed the State of Florida Department of Corporations website (Sunbiz.org) to verify that Applicant's company is in good standing, that Applicant continues to own the company and that the address of the company is located in a commercial space in Collier County. VAB Counsel and VAB Administration are grateful for Applicant 's service, believe that Applicant will continue to be a wonderful addition to the Collier County V AB, and find no conflicts of interest in Applicant serving on the same. Supplements attached: Minutes reflecting reappointment supplied by School Board (November 16 , 2023); DBA Verification -Sunbiz .org; LLC /Company Verification -Sunbiz .org; 2024 Company Annual Report-Sunbiz .org; Verification of Commercial Space -CollierAppraiser.com; Email from Ronald Kezeske confirming a desire to continue with appointment. Date appointed/ratified by School Board: February 5, 2019; December 7, 2020, December 15, 2021, December 13, 2022. November 16, 2023. I, Holly E. Cosby, Esq ., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on August 8, 2024, 2) that the Applicant is qualified to serve as Citizen Board Member Appointed by School Board, 3) that this review has been based solely upon the qualifications of the Applicant, 4) that pursuant to Section 287.05701, Florida Statutes , the Value Adjustment Board has not requested documentation of and has not considered Applicant's social , political , or ideological interests when determining if the Applicant is a responsible appointee , 5) that the approval of the Applicant is not influenced by the property appraiser, and 6) that the approval of the Applicant is not influenced by any party or potential party to a V AB proceeding or by any such party with an interest in the outcome of any such proceeding . Dig itally signed by Ho lly E. Cosby, Esq . Holly E Cosby Esq DN,cn=HollyE.Cosby,Esq.,o=LawOfficeof Ho ll yE.Cosby,PA, • I • ~:t:;;~~1~~;;~~'.~;i;~~~;is Holly E. Cosby , Esq. - V AB Counsel Checkli st Exhibit "4 " Page 1 of 12 Page 1 of 1 7/1/24, 2:15 PM BoardDocs® Pro ~ CCPS Collier County Public Schools The District School Board of Collier County 2024 Collier V AB Checklist Exhibit "4" School Board Organizational Meeting (Thursday, November 16, 2023) Members Present: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford 0Rening of Meeting_ Call to Order Pursuant to Florida Statute 1001.371, Dr. Leslie C. Ricciardelli, Superintendent of Schools, convened an Organizational Meeting of the District School Board of Collier County in the Board Auditorium of the Dr. Martin Luther King Jr. Administrative Center at 8 :00 a.m. Pledge to the Flag Dr. Ricciardelli invited everyone to stand for the Pledge of Allegiance. Statement of Meeting Guidelines Dr. Ricciardelli reviewed the meeting guidelines. Roll Call The roll was called by Ms. Leanne Z inser. All members were present. Public Comments Public Comments Concerning the Organization of the School Board Public Comments were shared by the following on the item Election of Officers: • Ashleigh Whitchurch • Amy Perwien Public comments were shared by the following on the item Meetings and Times: • Chris Schmeckpeper-Kobzina • Ashley Whitchurch • Jorja Miller • Amy Perwien Organization of the School Board Election of Officers Dr. Ricciardelli requested nominations for the position of School Board Chair. Erick Carter and Stephanie Lucarelli nominated Kelly Lichter for the position. Tim Moshier nominated Erick Carter for the position. With no further nominations, Dr. Ricciardelli closed the nominations and asked for the board's vote. Kelly Lichter was elected as School Board Chair for 2024. https://go.boarddocs.com/fl/collier/Board.nsf/Private?open&login# Checklist Exhibit "4" Page 2 of 12 1/4 7/1/24 , 2:15 PM BoardDocs® Pro 2024 Collier V AB Che ck list Exhib it "4" Dr. Ricciardelli requested nominations for the position of School Board Vice Chair. Mr. Moshier nominated Stephanie Lucarelli for the position. With no further nominations, Dr. Ricciardelli closed the nominations and asked for the board's vote. Stephanie Lucarelli was unanimously elected as School Board Vice Chair for 2024. VOTING/MOTION RESULTS Motion #1 Mr. Tim Moshier nominated Mr, Erick Carter as the School Board Chair. Motion by Tim Moshier, second Jerry Rutherford. Final Resolution: Motion Fails Aye: Tim Moshier, Jerry Rutherford Nay: Erick Carter, Kelly Lichter, Stephanie Lucarelli Motion #2 Mrs. Stephanie Lucarelli nominated Mrs. Kelly Lichter as the School Board Chair. Motion by Stephanie Lucarelli, second Erick Carter. Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli Nay: Tim Moshier, Jerry Rutherford Motion #3 Mr. Tim Moshier nominated Mrs. Stephanie Lucarelli as the School Board Vice Chair. Motion by Tim Moshier, NONE. Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford Meetings and Times Mr. Moshier made a motion to approve the proposed Board Meeting calendar as presented. The motion was seconded by Mr. Carter and discussion ensued. The motion failed to proceed. Revisions were suggested. Following the vote, Dr. Ricciardelli called for a brief recess at 8:40 a.m. VOTING/MOTION RESULTS A motion was made to approve the 2024 board meeting calendar as revised . Motion by Stephanie Lucarelli, second by Erick Carter, Final Resolution: Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford Board Assignments The meeting reconvened at 8:41 a.m. with Mrs. Lichter, presiding as Chair. Mrs. Lichter reviewed the board assignments. Education Foundation of Collier County-Champions for Learning Mrs. Stephanie Lucarelli agreed to remain as the board representative, Mr. Jerry Rutherford volunteered to serve as alternate. Head Start Policy Council Mr. Erick Carter agreed to serve as board representative. Mr. Tim Moshier volunteered to serve as alternate. Checkli st Exhibit "4" Page 3 of 12 https:I/go.boarddocs.com/fl/collier/Board.nsf/Private?open&login# 2/4 7/1'24. 2'.:15 PM BoardDacs® Pro, Florida School Boards Association ,(FSBA) Advocacy Representative 2024 Collier V AB Checklist Exhibit "4" Mrs. Kelly Lichter ag ireed to serve as board representative .. Mr, Tim Moshier volunteered to serve as artemate . Greater Florida Consortium ,of Schoo 'I Boards Uatson Mr. Tiim Moshier agreed to serve as the board repiiesentattve. Mrs. Stepha nle Lucarelli volunteered to serve as alternate. Audit Committee Mr. Erick Carter agreed to serve as boa rd representative. Mrs. Stephanie Lu careHi volunteered "tO serve as alternate. As a last order of busines5, Bo,ard Cha1ir KeHy Lichter stated tha,t; the board needed to a,ppoint a citizen who owns a business oce:1Upying commercial space in Coiner County to serve on toe Vatue Adjustment Board . The boar-d came to consensus to allow Mr. Ron Kezeske to continue hi's role as the citizen representath1e on the Value Adjust ment ,Board. It will be brought back in December ·for an official vote. Value Adjustment Board Mr. Erkk Carter agreed to serve as board representative,. Mr. Tim Mo.shier volunteered to, serve as alt-ernate. Other 1Board Topics for Discussion Severar items were ,d.isc:ussed .suc'h, as, moving general public comments, and Mr~ Alan Gabriel mentioned that the moving of sections would need to have a rorma,I discussion at the next business meeting,. Annual Meeting of the Collier ·County School Boatd Foundation, Inc, Recess to Ho,ld Annual Meeting of the Collier County School Board Founda,tion, Inc. Mrs. Kelly Uchter ,called iior a brief recess at 8:52 a.m. to handle the business of the Collier County School Board Foundati on. Adjournment of the: Foundation Meeting and Retum to the ;Q,rganizational Meetlng At 8:54 a.m, upon adjournment of the Collier County School Board Foundation meeting1, Board Chair :1<el1y lfchter reoonvened the Organizational Me,etiing of the Oistrkt School :Board of Collier County. &mart of the School Boar,d,Attorruw JMithRQpect to the Autl!Pd~atign for continued Use ,o,f Facsimile sig1nature Mr. Alan Gabriel stated that he woula need the boardIts authorization f:o,r the contii'l1ued use of the facsimile sig,nature on ,official documents until fa ,csimHe signatures may be obtained from the new ,officers. He asked all those in fa vor 'to sta,te so by saying 'aye .. • There was board consensus to continue the use of the facsimile signature unti.l new sign.atures could be obta1ined. Clos'ing Comments Comments from the Board Board members snared. some brief closing comments, Comments from the Superiintendent Dr: Les lie Ricda rd elli provide d some brief dos,ing comments. https :fJgo .lboarddccs .CCIIITTffiloollrMBoart:1 .nsflPri\late?open&logln# Checklist Exhibit "4" Page 4 of 12 3J4 7/1/24 , 2:15 PM Adjournment Adjournment BoardDocs® Pro 2024 Collier V AB Che ck list Exhibit "4" With there being no further business, a motion was made to adjourn the meeting at 9:00 a.m. Motion by Stephanie Lucarelli, second by Tim Moshier. Final Resolution: Motion Carries Aye: Erick Carter, Kelly Lichter, Stephanie Lucarelli, Tim Moshier, Jerry Rutherford https ://g o. boarddacs .com/fl/collie r/8oard. nsf /Private?apen&logi n# Checklist Exhibit "4" Page 5 of 12 4/4 8/8/24 , 5 :27 PM sunbiz.org -Florida Department of State JY.$JOt: fJj l ~rrl Previous on List Next on List Return to List Filing History Fictitious Name Detail Fictitious Name RUFFGERS DOG UNIVERSITY Filing Information Registration Number G12000082366 Status ACTIVE Filed Date Expiration Date Current Owners County Total Pages Events Filed FEI/EIN Number Mailing Address 2348 PINELAND AVE NAPLES, FL 34112 08/20/2012 12/31/2027 1 MULTIPLE 4 3 45-5213899 Owner Information AGILE K-9 ACADEMY, LLC 2348 PINELAND AVE NAPLES, FL 34112 FEI/EIN Number: 45-5213899 Document Number: L 12000048518 Document Images 08/20/2012 --Fictitious Name Filing I View image in PDF format I 09/02/2022 --Fictitious Name Renewal Filing I View image in PDF format I 09/22/2020 --CHANGE NAME/ADDRESS I View image in PDF format I 03/15/2017 --Fictitious Name Renewal Filing I View image in PDF format I Previous on List Next on List Return to List Filing History_ https :/ /dos .su nbiz .org /scripts/ficidet. exe?action=DETRE G&docnu m=G 12000082366&rdocnu m=G 12000082366 2024 Collier V AB Checklist Exhibit "4" DIVISION OF CORPORATIONS Fictitious Name Search I Submit I Fictitious Name Search I Submit I Checklist Exhibit "4" Page 6 of 12 1/2 8/8/24 , 5 :25 PM Detail by Entity Name VlH,101 of CoP f.JOJ~_ATJD1 r EJ '' fF1Drd1 1 t De12artment of State I Division of Cor12orations / Search Records / Search by Entity Name I Detail by Entity Name Florida Limited Liability Company AGILE K-9 ACADEMY, LLC Filing Information Document Number FEI/EIN Number Date Filed State Status Last Event Event Date Filed PrinciJ;!al Address 2348 Pineland Ave NAPLES , FL 34112 Changed : 01/14/2020 Mailing Address 2348 Pineland Ave NAPLES, FL 34112 Changed : 01/14/2020 L12000048518 45-5213899 04/10/2012 FL ACTIVE REINSTATEMENT 10/27/2013 Registered Agent Name & Address KEZESKE, RONALD A 4206 Amelia Way NAPLES, FL 34119 Address Changed: 01/03/2023 Authorized Person(~) Detail Name & Address Title Managing Member KEZESKE , ASCH LEY 4206 Amelia Way NAPLES, FL 34119 Title Managing Member 2024 Collier V AB Checklist Exhibit "4" DIVISION OF CORPORATIONS Checklist Exhibit "4" Page 7 o 12 https ://search .sunbiz .org /lnquiry/CorporationSea rch /SearchResultDetail?inquirytype=EntityName&directionType=lnitial&searchNameOrder=AGILEK9 ... 1/2 8/8/24 , 5 :25 PM Kezeske, Ronald A 4206 Amelia Way NAPLES, FL 34119 AnnualReP-orts Report Year 2022 2023 2024 Filed Date 01/19/2022 01/03/2023 01/16/2024 Document Images 01/16/2024 --ANNUAL REPORT 01/03/2023 --ANNUAL REPORT 01/19/2022--ANNUAL REPORT 01/11/2021 --ANNUAL REPORT 01/14/2020--ANNUAL REPORT 01/28/2019--ANNUAL REPORT 01/18/2018 --ANNUAL REPORT 03/15/2017 --ANNUAL REPORT 03/28/2016 --ANNUAL REPORT 02/22/2015 --ANNUAL REPORT 01/28/2014 --ANNUAL REPORT 10/27/2013 --REINSTATEMENT 04/10/2012 --Florida Limited Liabilitv. Detail by Entity Name View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format Florida Department of State, Division of Corporations 2024 Collier V AB Checklist Exhibit "4" Checklist Exhibit "4" Page 8 of 12 https ://search .sunbiz .org /lnquiry/CorporationSearch /SearchResultDetail?inquirytype=EntityName&directionType=lnitial&searchNameOrder=AGILEK9 ... 2/2 2024 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT DOCUMENT# L 12000048518 2024 Collier V AB FILE~hecklist Exhibit "4" Jan 16, 2024 Entity Name: AGILE K-9 ACADEMY, LLC Current Principal Place of Business: 2348 PINELAND AVE NAPLES , FL 34112 Current Mailing Address: 2348 PINELAND AVE NAPLES, FL 34112 US FEI Number: 45-5213899 Name and Address of Current Registered Agent: KEZESKE , RONALD A 4206 AMELIA WAY NAPLES, FL 34119 US Secretary of State 2134907117CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent or both, in the State of Florida . SIGNATURE : Electronic Signature of Registered Agent Date Authorized Person(s) Detail : Title MANAGING MEMBER Title MANAGING MEMBER Name KEZESKE, ASCHLEY Name KEZESKE, RONALD A Address 4206 AMELIA WAY Address 4206 AMELIA WAY City-State-Zip : NAPLES FL 34119 City-State-Zip : NAPLES FL 34119 I hereby certify that the infonnation indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE : RONALD KEZESKE MANAGING MEMBER Electronic Signature of Signing Authorized Person(s) Detail 01/16/2024 Date Checklist Exhibit "4" Page 9 of 12 8/8/24 , 5 :28 PM Collier County Property Appraiser 2024 Collier V AB Checklist Exhibit "4" Parcel ID 56150040003 Collier County Property Appraiser Property Summary Site. Ad~ress 2348 PINELAND AVE *D1scla1mer 0 Site City NAPLES Site Zone 34112 *Note Name/ Address ARK HOLDINGS & INVESTMENTS LLC 4040 1ST AVE SW City NAPLES State FL Zip 34119 F Map No. +-Strap No. ""=1 5A11 471700 A 15A11 I Section 11 F Township 50 Range 25 Acres *Estimated -, 0.93 L Legal LOS PINOS BLK A LOT 1, 2 & 29 AND PARTS OF 3, 30 & 31 FURTHER DESC AS : BEG AT SE CNR LOT 1, BLK A LOS PINOS, N 52DEG W 208.04FT, N 2DEG E 44.1 OFT N 89DEG E 25.80FT, N 195.12FT, N 89DEG E 136.44FT. S 367.60FT TO POB, LESS STIPULATED ORDER OF TAKING CASE NO 95-764-CA OR 2476 PG 1707 Millage Area 112 Millage Rates O *Calculations t + Sub./Condo 471700 -LOS PINOS --+-----< Use Code 12 -MIXED USE (STORE AND RESIDENT) School 4.3132 Other 5.9985 t Total 10.3117 Latest Sales History 2023 Certified Tax Roll (Not all Sales are listed due to Confidentiality) (Subject to Change) Date Book-Page 08/01/19 5667-3508 05/10/16 5276-3369 01/01/88 1320-1733 08/01/84 1099-373 02/01/75 f 613-149 02/01/75 613-148 Amount $2,050,000 $1,400,000 $66,500 $0 $0 $0 Land Value $1,061,278 ( +) Improved Value (=) Market Value ( -) 10% Non-Homestead Cap ( =) Assessed Value ( =) School Taxable Value ( =) Taxable Value Ad Valorem Taxes ( +) Non Ad Valorem Taxes ( =) Total Taxes $783,682 $1,844,960 $16,621 $1,828,339 $1,844,960 $1,828,339 $18,924.63 $0 $18,924.63 Values are as of January 1st each year. If all values are 0, this parcel was created after the Final Tax Roll. Disclaimer: The actual total property taxes may vary due to changes in millage rates set by taxing authorities, the addition of non-ad valorem assessments, and special assessments. For the most accurate and up-to-date tax information, please visit the Collier County Tax Collector's office to see the final Tax bills. Checklist Exhibit "4" Page 10 of 12 https://www.collierappraiser.com/index .html?page=disclaimermaps.html 1/1 Martha S. Vergara From: Sent: To: Cc: Subject: Follow Up Flag: Flag Status: Ron Kezeske <ronkezeske@gmail.com > Thursday, February 15, 2024 3:54 PM Marty G. Rustin value adjustment board; Derek M . Johnssen Re : VAB Service Continuation Follow up Completed EXTERNAL Message! This message came from OUTSIDE the Clerk's office. 2024 Collier V AB Checklist Exhibit "4" Please use caution when opening attachments, clicking links , or replying to this message. If you have any questions, please contact helpdesk@collierclerk.com Hi Marty, I'm in as long as you all will have me! Let me know if you need anything further from me. Ron Sent from my iPhone On Feb 15, 2024, at 3:43 PM, Marty G. Rustin <marty.rust i n@collierclerk.com> wrote: Hello Ron, Good day to you. I am reaching out to confirm your continued service with the Collier County VAB into the future. Please confirm for us. Thank you. Marty for VAB Adm in <image00l.png> :Marty nustin Board Minutes & Records Supervisor Value Adjustment Board Project Manager Office : 239-252-8399 Fax : 239-252-8408 marty.rustin@collierclerk.com Collier County Clerk of the Circuit Court & Comptroller Board Minutes & Records Department 3299 Tamiami Trail East, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com 1 Checklist Exhibit "4" Page 11 of 12 2024 Collier V AB Checklist Exhibit "4" This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 2 Checklist Exhibit "4" Page 12 of 12 Value Adjustment Board -Collier Clerk of the Circuit Court & Comptroller 2024 Collier V AB □ Home Board Records/VAS Value Adjustment Board Board Records Lobbyist Registration Search Lobbyist Records Value Adjustment Board File a V AB Petition Search Value Adjustment Board Records Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112- 5746 Phone: (239) 252- 1029, -7240, -8399, __ l 06, -8411 ill x: (239) 252-8408 ail: Value Value Adjustment Board The Clerk of the Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of 2 County Commissioners, 1 Collier County School Board member, 1 Collier County Homestead Citizen member (and alternate) and 1 Collier County Business Citizen member. Collier County's VAB is required to contract Special Magistrates, based on population size, to hear the various types of petition appeals including : Exemption/Classifications , Tangible Personal Property, Residential Property Tax Appeals and Commercial Property Tax Appeals. This is done in accordance with Florida Statute Chapter 194 . Mailing Addresses Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste . 401 Naples, FL 34112-57 46 Phone(s): (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com Legal Notice -Attention Property Owners ■ In mid-August, the Collier County Property Appraiser will send to property owners (via U.S. Mail) a Notice of Proposed Property Taxes, also called a Truth in Millage (TRIM) notice. Property owners who disagree with any of the following found in the TRIM notice have 25 calendar days from the mailing of the TRIM notice to file a petition to appeal with the Value Adjustment Board : Checklist Exhibit "5" Page 1 of 11 https://collierclerk.com/board-records-vab/value-adjustment-board /[8 /8/2024 5:04:58 PM] Value Adjustment Board -Collier Clerk of the Circuit Court & Comptroller 2024 Collier V AB Checklist Exhibit "5" • The property appraiser's assessment of the property's value • A denial of an application for an exemption, such as homestead, veterans, or senior citizen • A denial of an application for property classification, such as agricultural or historic • A denial of an application for tax deferral • A determination that a change of ownership or control, or a qualifying improvement has occurred For more information, call the Value Adjustment Board Administration Office at the phone numbers listed above, or the Property Appraiser's Office at (239) 252-8141. Disaster Property Tax Relief Available Signed into law December 16, 2022, section 197 .3181, Florida Statutes (F .S. ), provides for a prorated refund of ad valorem taxes for residential improvements rendered uninhabitable by Hurricanes Ian or Nicole. For more information, please review the related Florida Homeowner's Guide from the Florida Department of Revenue. A homeowner may be eligible for a partial refund of 2022 property taxes if a residential improvement was rendered uninhabitable for at least 30 days due to Hurricane Ian or Nicole. Eligible homeowners should contact the property appraiser for the county in which the affected property resides. They will provide additional information including the form DR-5001 . DR-5001 applications and all documentation must be submitted to the property appraiser by April 3, 2023. Refunds are processed and calculated by the tax collector and are to be issued upon timely payment of 2022 property taxes. If you have received a denial of refund, you may appeal to the Value Adjustment Board. For more information please click here . Information • VAB-Guide • VAB -Calendar • VAB -Uniform Policies & Procedures Manual • VAB -Other Legal Resources • VAB -Reference Materials • VAB -Forms -Florida Department of Revenue • VAB -Records • Property Tax Oversight Program -Florida Department of Revenue • Government Sunshine Manual • Florida Statute -Taxation & Finance • Collier County Property Appraiser • Collier County Tax Collector • Local Rules & Evidence Exchange • Phone Hearing Procedures Florida Administrative Code (F.A.C .) https://collierclerk.com/board-records-vab/value-adjustment-board /[8 /8/2024 5:04:58 PM] Checklist Exhibit "5" Page 2 of 11 Value Adjustment Board -Collier Clerk of the Circuit Court & Comptroller • Chapter 12D-9 • Chapter 12D-10 • Chapter 12D-16 • Chapter 12D-51 Fees • Click Here for Fee information Forms • Florida Department of Revenue -Property Tax • DR-486 -Petition to the Value Adjustment Board -Updated • DR-486PORT -Petit ion for Homestead Portability • DR-486MU -Multiple Parcel Filing {file with DR-486) • DR-486A -Written Authorization for Representation • DR-486POA -Power of Attorney for Representation • DR-485WI -Withdrawal of Petition 2024 Collier V AB Checklist Exhibit "5" • DR-5001 -Application for Hurricane Ian or Hurricane Nicole Tax Refund - NEW • Petitioner Information • VAB Telephonic Hearings Request and Procedure FAQs Can I file an appeal to my proposed property taxes? The VAB process begins following the mailing of the Truth in Millage Notice {TRIM) by the Property Appraiser's Office in August of each year. Petitions are filed in the BMR office and require a $15 filing fee per petition filed. Can I file an appeal regarding the denial of property tax relief for natural disasters? This petition must be filed with the Value Adjustment Board on or before the 30th day following the issuance of the denial notice by the property appraiser. Please use VAB Petition Form DR-486 Petition to Value Adjustment Board -Request for Hearing . Petitioners must check the box entitled "Refund of taxes for catastrophic event" under PART 2. Reason for Petition. Petitions are filed in the BMR office and require a $15 filing fee per petition filed. DR-486 applications must be submitted to the Value Adjustment Board within 30 days of property tax relief denial. What County agencies are involved with the VAB process? BCC, School Board, Property Appraiser, Clerk, and Tax Collector. https://collierclerk.com/board-records-vab/value-adjustment-board /[8 /8/2024 5:04:58 PM] Checklist Exhibit "5" Page 3 of 11 Value Adjustment Board -Collier Clerk of the Circuit Court & Comptroller Crystal K Kinzel Clark of "'e Cl'ra.ilr Court a!:ld Compb'Qller Coll ier county. 1FIOrjda https://collierclerk.com/board-records-vab/value-adjustment-board /[8 /8/2024 5:04:58 PM] 2024 Collier V AB Checklist Exhibit "5" Page 4 of 11 Value Adjustment Board -Collier Clerk of the Circuit Court & Comptroller 2024 Collier V AB I a • ... I I Copyright© 2024 I Collier Clerk of the Circuit Court & Comptroller. I All Rights Reserved. https://collierclerk.com/board-records-vab/value-adjustment-board /[8 /8/2024 5:04:58 PM] Checklist Exhibit "5" Page 5 of 11 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" 11-Home > Records Search > Search Value Adjustment Board ... Board Records Lobbyist Registration Search Lobbyist Records Value Adjustment Board File a VAB Petition Search Value Adjustment Board Records Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112-5746 Phone: (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email: Value Adjustment Board https://collierclerk.com/records-search/search-value-adjustment-board-records/ Checklist Exhibit "5" Page 6 of 11 1/5 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" ,.. Search in Weblink LJ Advanced Name 2018 VAB 2019 VAB 2020 VAB 2021 VAB 2022 VAB 2023 VAB 2024 VAB https://collierclerk.com/records-search/search-value-adjustment-board-records/ Value ... Metadata Entry Propert i Modified 8/6. Created Path Template 4 :21 8/1. 3:41 \Va Adj Boe Rec No template a Checklist Exhibit "5" Page 7 of 11 3/5 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" Copyright© 2024 I Collier Clerk of the Circuit Court & Comptroller. I All Rights Reserved. https://collierclerk.com/records-search/search-value-adjustment-board-records/ Checklist Exhibit "5" Page 8 of 11 5/5 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" 11-Home > Rec< Board Records Lobbyist Registration Finance -Clerk to Board Disbursement Records Finance Reports Clerk's Accounting Business Account --------Purchasing Search Lobbyist Records Value Adjustment Board File a VAB Petition Search Value Adjustment Board Records Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112-5746 Phone: (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email: Value Adjustment Board https://collierclerk.com/records-search/search-value-adjustment-board-records/ 3 Adjustment Board ... ... Checklist Exhibit "5" Page 9 of 11 1/5 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" ,.. Search in Weblink LJ Advanced Name 2024 Agendas, Recaps, Resolutions, Backup Documents 2024 DOR Uniform Policies & Procedures Manual 2024 Florida Administrative Code Related to VAB 2024 Florida Statutes Related to VAB 2024 Government in the Sunshine Manual 2024 Property Tax Oversight Bulletins 2024 VAB Forms 2024 VAB Minutes https://collierclerk.com/records-search/search-value-adjustment-board-records/ 2024 ... Metadata Entry Propert i Modified 7/1 Created Path 1 o:: 4/1 1 o:· \Va Adj Boe Rec VAE Template Collier County Fields Doc Mir Type Meeting Re~ Type Checklist Exhibit "5" Page 10 of 11 3/5 8/8/24, 5:12 PM 2024 Collier V AB Search Value Adjustment Board Records -Collier Clerk of the Circuit Court & Compt~~Ee"cklist Exhibit "5" Copyright© 2024 I Collier Clerk of the Circuit Court & Comptroller. I All Rights Reserved. https://collierclerk.com/records-search/search-value-adjustment-board-records/ Checklist Exhibit "5" Page 11 of 11 5/5 2024 Collier V AB Checklist Exhibit "6" Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has completed the Department's 2024 Value Adjustment Board Training, including the exam, for Board Members or Board Attorney. I certify that I, Holly E Cosby Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 11 of the Department of Revenue's 2024 Value Adjustment Board Training, for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. Digitally signed by Holly E. Cosby, Esq . H 0 1 ly E Cosby Esq DN:cn=HollyE.Cosby, Esq.,o=LawOfficeofHolly • 1 • E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2024.07.28 11 :11 :58 -04'00' July 28, 2024 Signature and Certification of DATE J :i. !;; J FLORIDA Checklist Exhibit 11 611 Page 1 of2 2024 Collier V AB Checklist Exhibit "6" 7/28/24 , 11 :12 AM Florida Department of Revenue I Completed -Exam -2024 Value Adjustment Board Members and Board Attorneys VAB Exam Welcome, Holly E Cosby ii Content My Account Completed -Exam -2024 Value Adjustment Board Members and Board Attorneys VAB Exam Completed -Exam -2024 Value Adjustment Board Members and Board Attorneys VAB Exam You are finished taking the following exam: Name Score Certificate 2024 Value Adjustment Board Members and Board Attorneys VAB Exam PASS 99 points scored (or 99 .0%) out of 100 maximum points (a score of 80 .0% or greater is needed to pass this test) , r A completion certificate is available for this exam. The certificate is in an Adobe PDF format. Click on the image below to open in a popup window. You may need to disable any popup blockers to view. Once opened, you can save the certificate on your computer or print. For this exam, this application will allow you to retrieve this certificate at anytime under the My Account menus . https ://www.mytestcom .neUapp/myTakeatestFinish.cfm ~ ~-[PDF] click on above icon to open Checklist Exhibit 11 611 Page 2 of2 1/45