VAB Resolution 2024-04 VAB 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
"VAB",to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a VAB
Petition; and,
WHEREAS, previous Value Adjustment Boards have determined it is in the public's best interest
and welfare to impose a filing fee in order to defray the costs of administration and operation of the Value
Adjustment process and that said fees continue in effect until repealed; and,
WHEREAS, Florida Administrative Code(F.A.C.)Rule 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 VAB function in the taxing process; and,
WHEREAS, F.A.C. Rule 12D-9.013 provides that the VAB shall make available to the public
F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002, 51.003, Chapters 192 through
195, F.S. and the requirements of Florida's Government in the Sunshine Law.
NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER
COUNTY, FLORIDA,that:
1. There is hereby authorized, established, imposed, confirmed, and continued a filing fee upon
each separate parcel of property covered by petitions filed pursuant to Florida Statutes Section 194.011.
Said filing fee as provided herein shall be imposed by the Clerk of the VAB on future year petitions
unless specifically repealed or modified by the Value Adjustment Board.
2. The amount of such filing fee is hereby established in an amount of$15.00 per each separate,
non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to 194.011,
Florida Statutes and subject to appeal. An owner of contiguous, undeveloped parcels may file with the
Value Adjustment Board a single joint petition if the property appraiser determines such parcels are
substantially similar in nature. An owner of multiple tangible personal property accounts may file with the
value adjustment board a single joint petition if the property appraiser determines that the tangible
personal property accounts are substantially similar in nature. A condominium association, cooperative
association, or any homeowners' association as defined in s. 723.075, F.S., with approval of its board of
administration or directors,may file with the value adjustment board a single joint petition on behalf of
any association members who own parcels of property which the property appraiser determines are
substantially similar with respect to location, proximity to amenities, number of rooms, living area, and
condition. For joint petitions, a filing fee in the amount of$15.00 for the petition, plus a fee of$5.00 for
each parcel included in the petition will be imposed.No such filing fee will be required by a taxpayer who
demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the
Department of Children and Family Services and submitted with the petition,that they are receiving
assistance under Chapter 414, Florida
Statutes or with respect to an appeal from any of the following: (A)Disapproval of homestead exemption
under F.S. Section 196.151 or; (B) Disapproval of homestead tax deferral under F.S. Section 197.252.
3. Said filing fee instituted and imposed hereby shall be paid to the Clerk of the VAB at the time
of filing.
4. Failure to pay said fee will result in the petition being incomplete; and the petition may be
rejected.
5. The collection, failure to pay, allocation,refund, and waiver of the filing fee shall be as
governed by F.S. Section 194.013.
6. It is the intent of this Resolution to adopt and incorporate the provisions of Section 194.013,
Florida Statutes, and such provisions are controlling as to any inconsistent provisions hereof.
7. Any Petition filed after the statutory deadline for petition filing, as set forth by Florida Statutes
194.011 (3),may be considered for determination as to whether there is good cause justifying the late
filing. If no good cause for the late filing is found to exist,the petition will not be scheduled for further
consideration or hearing.
8. The Clerk of the VAB is hereby directed to notify all petitioners to the VAB of the existence
and availability of DOR F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002,
51.003, Chapters 192 through 195, F.S. and the requirements of Florida's Government in the Sunshine/
open government laws.
9. It is the intent of this Resolution to adopt and incorporate the provisions of Florida Statute
Chapter 194, F.A.C. Rule 12D-9, and F.A.C. Rule 12D-10, and such provisions are controlling as to any
inconsistent provisions hereof.
10. This Resolution shall become effective upon adoption, and shall supersede VAB Resolution
2023-05.
This Resolution of the Value Adjustment Board adopted this 19 day of_August , 2024, after
motion, second and majority vote.
ATTEST: VALUE ADJUSTMENT BOARD
CRYS-FAL K. KINZEL, CLERK C 0 , LORID
BY. e\ifP,t, BY/
Attest as to ChaiDep t Clerk Chairman L
signature only
Approved as to form
and legal sufficiency:
Holly E. Cosby, Esq. - For the Firm
Law Office of Holly E. Cosby, P.A.
VAB Legal Counsel