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VAB Minutes 08/19/2024 DraftAugust 19, 2024 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 19, 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: MEMBERS PRESENT: Dan Kowal, County Commission Member, Chair Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member Burt Saunders, County Commission Member (Absent) Ron Kezeske, Business Citizen Member (Absent) COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE Marty Rustin Martha Vergara August 19, 2024 Page 2 CHAIRMAN KOWAL: All right. Bring this Value Adjustment Board organizational meeting open. MS. COSBY: Okay. Good morning. If I could get everybody to stand for the Pledge, please. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you very much. All right. We are on -- today is Monday, August 19th, 2024, at 9 a.m. My name is Holly Cosby. I'm Value Adjustment Board counsel. We are here today for the Value Adjustment Board organizational meeting for 2024. If I could please have everybody state their name for the record starting with Ms. Earney. HOMESTEAD MEMBER EARNEY: Hi. Homestead Citizens Member Rebecca Earney. HOMESTEAD MEMBER ROSENFELD: Good morning. Alternate Homestead Citizen Member Jill Rosenfeld. CHAIRMAN KOWAL: Collier County Commissioner, District 4, Daniel Kowal. SCHOOL BOARD MEMBER CARTER: Collier County School Board member, District 4, Erick Carter. MS. COSBY: Thank you very much. I'll advise for the record we are now on Agenda Item 2. Quorum has been established pursuant to Florida Statute 194.015. And I will also advise for the record that I have reviewed the Affidavit of Publication, and I find it sufficient to proceed. We can move on to Item No. 3. And I will -- before we move forward, Commissioner Kowal, are you okay with me running the agenda, or would you like to run the agenda and refer to me for commentary? CHAIRMAN KOWAL: I'm perfectly fine with you taking it. MS. COSBY: Are you sure? August 19, 2024 Page 3 CHAIRMAN KOWAL: Yes. MS. COSBY: All right. We're on Item 3. We've already had all of the members introduce themselves for the record. I will advise that on Page 11 of your agenda, we have a contact information sheet. If I can get everybody to just eye that really quickly and advise that your information is correct or if there's anything that needs correcting. HOMESTEAD MEMBER EARNEY: It's the same. HOMESTEAD MEMBER ROSENFELD: Mine is fine. CHAIRMAN KOWAL: And mine appears to be correct also. SCHOOL BOARD MEMBER CARTER: Mine's correct. MS. COSBY: Okay. Thank you very much. Moving on to Item 3B. We also have here in the room today our VAB administration, Marty Rustin, and also -- we have, also, Martha with us from VAB administration today. Moving on to Item 3C. I would like to make sure that I do what I need to do to confirm compliance with a few issues, so I will ask Ms. Earney and Ms. Rosenfeld -- since Mr. Kezeske is not here -- I want to verify that neither of you are members or employees of any taxing authority for the current VAB session. HOMESTEAD MEMBER ROSENFELD: That's true. HOMESTEAD MEMBER EARNEY: That's true. MS. COSBY: Okay. They have both confirmed affirmative that they are not. And then I would also like to confirm on the record that no VAB members represent other governmental entities or taxpayers in any administrative or judicial review of property taxes, and what that means is I just need to verify all members of the Board do not represent anybody in a VAB proceeding or in a judicial proceeding for property values or classifications exemptions. SCHOOL BOARD MEMBER CARTER: I do not. August 19, 2024 Page 4 CHAIRMAN KOWAL: I do not also. HOMESTEAD MEMBER ROSENFELD: I do not. HOMESTEAD MEMBER EARNEY: I do not. MS. COSBY: We have confirmation in the negative on that as well. Thank you very much. Moving on to Item 4. So I will advise for the record that on page -- starting on Page 14 of your agenda, there is a memorandum -- or there's a letter from the Department of Revenue clarifying an issue with regards to the appointment of VAB chair. Previously, the Value Adjustment Board appointed the chair, and then the chair appointed a vice chair, and the Department of Revenue has issued this letter from Leon County's attorney's office from their inquiry stating that they believe their reading of the statute is that the Board of County Commissioners should have two members. The member shall be the chair -- one of those members should the chair of the VAB, and then the BOCC should be the entity that appoints that chair. So we have to shift. Now, we were doing it just fine prior to this guidance. It was sufficient, but now that we have this guidance, we need to shift the way we do things. So on, I want to say it was July 23rd, the Board of County Commissioners did appoint Commissioner Kowal as chair, so we don't have to do that, but we do need to look to the chair to appoint a vice chair for the year. So you can do that without a motion. It's just whoever you want to appoint as vice chair. CHAIRMAN KOWAL: It's going to be Commissioner Burt Saunders. MS. COSBY: Okay. Thank you very much. Moving on to Item 5. We need a motion to approve the agenda for today's meeting. HOMESTEAD MEMBER ROSENFELD: So moved. August 19, 2024 Page 5 SCHOOL BOARD MEMBER CARTER: Second. MS. COSBY: Motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Sir Chair, do you want to call the motions, or would you like me to do those as well? CHAIRMAN KOWAL: I'll call the motions, as practice. MS. COSBY: Okay, absolutely. Okay. So we're moving on to Item No. 6, which is a recommendation reaffirming by Resolution 2024-01 the appointment of myself as VAB legal counsel for the -- actually, this should say the tax year 2024. And that would be my firm that represents the VAB, but I am the only attorney in my firm and the only person that would do any work on behalf of the VAB. And for your -- for your review is my contract in the agenda. That would start on Page 23. It goes to 27; my insurance certificates, which I've kept current throughout, they start on 28 and go through 34; and then there's an extension of my contract starting on Page 35 through 38. So I'm -- this would be my third year of this contract, but we do need to ratify that by resolution. So we would need a motion. CHAIRMAN KOWAL: Okay. I have a recommendation to reaffirm the Resolution 2024-02 to appointment of the VAB Special Magistrate. Can I get a -- MS. COSBY: Go back. We're on 6. 2024-01, which would August 19, 2024 Page 6 be ratifying me as counsel first. CHAIRMAN KOWAL: Uh-oh. I jumped ahead one. Okay. Same thing except Resolution 2024-01. I need a motion. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: Okay. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Okay. Moving on to Item 7A. That would be another motion, sir Chair. CHAIRMAN KOWAL: I have another recommendation to reaffirm by resolution the 2024-02, appointment of the VAB Special Magistrate. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Item 8 would also be a motion. August 19, 2024 Page 7 CHAIRMAN KOWAL: Item 8, approval -- acceptance of the minutes into the VAB record. I need a motion. HOMESTEAD MEMBER ROSENFELD: Motion. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: Motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Okay. These are information items so I will get through those and then turn it back to you, sir Chair, for the next motion. Item No. 9, we have the information with regards to the Department of Revenue training. There's a link there. I will advise for the record that I have completed the training, and I took the exam. And I'm sad to report that I got a 99, so I missed one question. It was toward the end of the 100-question exam, so I will blame it on exhaustion. But I have passed the exam. And at this point -- I don't believe that we've had any magistrates completing that training at this point yet; however, we will ensure that they complete the training prior to hearing hearings here in Collier County. Moving on to Item 10, these are report of general business and VAB reference materials. So I'll advise that on Page 58 through 60 of your agenda packet, there is a general overview of the Value Adjustment Board's role in the Florida Property Tax System, including the process for complaints and the newly adopted August 19, 2024 Page 8 legislative changes that affect the VAB process -- well, 58 through 60 is actually a document called "The 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," and that's the document that I provide every year. It gives a good synopsis of the overall process. Moving on to Item 10B. We have a motion. CHAIRMAN KOWAL: Item B is a recommendation to adopt Resolution 2024-03 relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Supplementing that resolution, I will advise that there are two local policies and procedures that are attached. One has some information with regards to telephonic hearings in Collier County, and the other item is local operating policies and procedures with regards to evidence and evidence uploads, and supplementing that is an e-mail string between my office and the Property Appraiser Office with regards to the uploading of evidence into the Axia record by petitioners and taxpayers and their acceptance of that information as being provided so long as a few -- so long as a few issues are August 19, 2024 Page 9 accounted for. And they will accept that as provided, but they will not -- they will not be waiving any other objections to that evidence. There's many other ways that the Property Appraiser can object to evidence, but in the -- in the vein of Axia uploading with some qualifications, they will not object to petitioner evidence uploaded as provided. And that just aids in the efficiency of the VAB process, and it's something that I reached out to them last year and the year before and this year in a timely manner prior to this meeting. So that correspondence is in your agenda packet if you'd like to review that. Moving on to Item C1. We need a motion. CHAIRMAN KOWAL: C1 is a recommendation to designate legal counsel to determine good cause for late filed petitions and rescheduled hearings. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. (No response.) MS. COSBY: Okay. Moving on to Item C -- 10D, also another motion. CHAIRMAN KOWAL: Yes. CD [sic] is a recommendation to adopt 2024-04 for the VAB petition. The appeal, I guess, carries a $15 filing fee. Do I have a motion? August 19, 2024 Page 10 HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: 10E, another motion. I will just advise for the record that what 10E -- the exhibits for 10E are the preliminary certifications of the Value Adjustment Board. There's one for real property and one for tangible property. CHAIRMAN KOWAL: Okay. It says, "Florida Department of Revenue Form delta romeo-488P - initial certification of the Value Adjustment Board." Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: So I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. And a second -- or F requires approval for destruction of VAB records in accordance with the general records schedule, GS1-SL August 19, 2024 Page 11 2018 VAB tax year records. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: So I have a motion and a second all. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Moving on to 10G, I will advise for the record that there are several references and resources that must be available. I will advise that they are available in this room, and they are also on the Clerk's VAB website, and I do need to read these into the record. So what we have here in the room and on the Clerk's Value Adjustment Board website are Florida's Government in Sunshine Manual, Florida Administrative Code Chapter 12D-9, Florida Administrative Code Chapter 12D-10, 12D-51.001, 12D-51.002, and 12D-51.003. We have all the Department of Revenue's Value Adjustment Board forms, we have the Department of Revenue Uniform Policies and Procedures Manual and other legal resources and reference materials, we have information for taxpayers regarding the Florida Property Tax System and Value Adjustment Board process and a property brochure, and we have Florida Statutes Chapters 119, 286, 192, 193, 194, 195, and 196. We also have 197. That concludes 10G. Moving on to 10H. And this is an item for information. We do have a budget from 2023 to provide to you as an idea of probably August 19, 2024 Page 12 what we're going to be looking like for 2024. And I will advise that in 2022, we had 1,216 petitions filed. In 2023, we had 1,300 petitions filed. So we do have a steady increase in petition filings, which would definitely show an increase in spending to operate the VAB. Does the Board have any questions with regards to any of those issues? HOMESTEAD MEMBER ROSENFELD: Of those 1300 petitions, do you know offhand how many actually go to an actual appeal or -- MS. COSBY: The hearings? HOMESTEAD MEMBER ROSENFELD: Yeah, the hearings. MS. COSBY: That's a good question. MR. RUSTIN: Three hundred. MS. COSBY: Three hundred? MR. RUSTIN: Three hundred petitions. HOMESTEAD MEMBER ROSENFELD: I was just curious. MS. COSBY: Approximately 300. I can give you an exact number -- HOMESTEAD MEMBER ROSENFELD: No, that's okay. I was just trying to get an idea of what it is. Thanks. MS. COSBY: Okay. The Property Appraiser does a good job of trying to resolve a lot of them -- (Simultaneous crosstalk.) MS. COSBY: -- prior to hearing. Okay. Does the Board have any other questions with regards to anything that we've discussed so far? CHAIRMAN KOWAL: No. MS. COSBY: Moving on to 11A, we will advise -- we learned this this morning that, indeed, the TRIM notices will be mailed this afternoon per Property Appraiser staff, which makes the deadline for August 19, 2024 Page 13 filing petitions with the VAB Friday, September 13th by 5 p.m. In your packet, there is a proposed hearing schedule. That would start on Page 9. And we will most likely be holding hearings from October -- if our session this year looks like it did last year, we'll be holding hearings from October through February, with March -- and more dates in March, if necessary. Item 11D, we do have proposed final meeting dates for the 2024. We missed this everywhere. I'm so sorry about that -- for the 2024 year. We have March 14th, 17th, and 28th. I know that's very far in advance. So more than likely, what we will do is reach out -- unless you want to look at your calendars now and pick a date. Do you want them to do that, pick a date? MS. VERGARA: Okay. MS. COSBY: If you want to look at your calendars now and pick one of those dates, we can, or if you would rather that administration reach out to you when things get closer, we could do that as well. CHAIRMAN KOWAL: What would you guys like to do? SCHOOL BOARD MEMBER CARTER: The 17th is usually better for me, but I can make any date happen. It's early enough. HOMESTEAD MEMBER EARNEY: Right. That's the way I feel. HOMESTEAD MEMBER ROSENFELD: That's a Monday? HOMESTEAD MEMBER EARNEY: Pick a date. SCHOOL BOARD MEMBER CARTER: Yeah, that would be a Monday. MS. COSBY: The 17th? SCHOOL BOARD MEMBER CARTER: Yeah. MS. COSBY: That would be the best date for everybody. Can I get a second preference? SCHOOL BOARD MEMBER CARTER: You've got to scroll August 19, 2024 Page 14 through to get to it. CHAIRMAN KOWAL: 14th, 17th. Is the 17th -- SCHOOL BOARD MEMBER CARTER: Is that good? CHAIRMAN KOWAL: I don't know. March, it says it's a Tuesday. Are you sure? MS. COSBY: Are you looking at 2025? CHAIRMAN KOWAL: Yeah. Oh. Oh, my God. I went all the way to '26. SCHOOL BOARD MEMBER CARTER: You scrolled too much. CHAIRMAN KOWAL: I scrolled too much. Yeah, Monday, that seems fine, the 17th, if that's all right with the rest of you. MS. COSBY: Do we have a second date that would work for everybody in case -- is there, like, a preference on a second date of those listed? The 14th and the 28th would both be Fridays. I feel like one of those is going to be a spring break day. SCHOOL BOARD MEMBER CARTER: Oh. I don't have that calendar in front of me. MS. COSBY: Okay. SCHOOL BOARD MEMBER CARTER: Well, if the 17th is a spring break, then the 21st would be -- MS. COSBY: The 21st, I think, was not a date that was available for -- SCHOOL BOARD MEMBER CARTER: It was the 28th. So I think probably the 28th, that definitely wouldn't be spring break. That would be too late into March, in my view. So do you want to use the 28th as an alternative? MS. COSBY: Sure. CHAIRMAN KOWAL: Sure. MS. COSBY: We'll have the 17th as the preference with the August 19, 2024 Page 15 28th is the second date. CHAIRMAN KOWAL: You know the 17th is St. Patrick's Day, correct? SCHOOL BOARD MEMBER CARTER: Oh, that's right. I forgot about that. We'd all have to wear green, wouldn't we? HOMESTEAD MEMBER ROSENFELD: Green beer. Nine a.m. CHAIRMAN KOWAL: So 17th is the date, and the alternate's going to be the 28th, I guess. MS. COSBY: Right. SCHOOL BOARD MEMBER CARTER: That sounds good. CHAIRMAN KOWAL: Let Burt know. MS. COSBY: Moving on to Item 12A. 12A is an e-mail string between my office and VAB administration. I need to advise what we have discussed, and we need a motion from the Board on this item. CHAIRMAN KOWAL: Yes. MS. COSBY: So what has happened is it is brought to our attention that advertising in the paper has become very expensive, and the Value Adjustment Board administration was very interested in saving revenue where they can, which I support wholeheartedly. So after a full discussion, my research into the law, confirmation from a VAB administration that actually the Clerk's Office has all of this already covered, they would like to move to electronic advertising for the meeting. There are some -- there are some qualifications for that. There are some things that they will have to do. They still will have to advertise one time in the paper per year. There's some mailing requirements, if requested. But for the most part, this process will save -- they believe will save money and is very efficient. And so they would like to move -- I've researched it, and I find August 19, 2024 Page 16 that what they're looking to do will be compliant with law. And the Clerk, again, already has a lot in place with regards to this. So they will simply be -- they will simply be using the Clerk's resources and the Clerk's website, which is where the VAB's website is anyway. But we need to make sure that the Board knows this and that you approve of this shift in process. CHAIRMAN KOWAL: Okay. So Item 12A is advise the Board of the change in advertising method fully online in compliance with Chapter 50, Florida Statute. I need a motion. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Thank you. Moving on to Item 12B. This is a legislative update. Department of Revenue has issued 19 different Florida property tax bulletins on several law changes. I will advise that none of these have to do with the makeup of the Board or the meetings that we hold. This is more what the magistrates must apply when they're holding hearings. But it's my job to -- my duty to advise you of all the law changes. And what I did, because there were so many, was I created a synopsis page. So on Page 99 is an outline of all of the bulletins and their headline and then a -- just a brief synopsis of what each of those bulletins cover. August 19, 2024 Page 17 And so if you have any questions on any of those -- of course today you're getting sort of hit with it cold. If you see any of this after the meeting and you have any questions, you certainly can reach out to my office, and I can explain further. But all of the bulletins are also included in your agenda packet, and the pertinent part that I felt like would draw your eye to, really, the meat of each of those bulletins is highlighted in yellow. So I can scroll down and show you. Unfortunately, for some reason, the highlighting is not opaque, so it made the text behind it opaque. But each one of them -- you can still see what the text says. Each one of them you'll see has a highlighting of giving you a -- drawing your eye to what the main idea is for each of the bulletins. CHAIRMAN KOWAL: Now, is this -- I've got a question. Is this part of, like, an in-service to the magistrates, or is this part of the -- this has nothing to do with the training you've already completed? MS. COSBY: Actually, all of this is in the training. CHAIRMAN KOWAL: So it is that particular training we talked about earlier? MS. COSBY: Yes, sir. They update the training every year with whatever law changes there are, so all of this is in the training as well. CHAIRMAN KOWAL: Okay. MS. COSBY: So the magistrates will receive this, but they also receive all of the bulletins. CHAIRMAN KOWAL: All right. HOMESTEAD MEMBER ROSENFELD: I think -- don't we get the bulletins, too, as they come out? MS. COSBY: I hope so. HOMESTEAD MEMBER ROSENFELD: I'm pretty sure we August 19, 2024 Page 18 do. Not that I look at them in detail, but I do see them come by. MS. COSBY: And anytime you have any questions, I'm always available. CHAIRMAN KOWAL: Yeah. MS. COSBY: Does the Board have any questions with regards to this issue at this time? CHAIRMAN KOWAL: We're good. MS. COSBY: Okay. Thank you. Moving on to the last item of the agenda before public comment. I have a few items that I need to make sure that I state on the record to keep our VAB in compliance, and I will show you on Page 125 of your agenda packet. It starts with this compliance checklist that I have created. There it is. And so there are a number of items I can complete prior to the meeting. Those are all things that we do to coordinate this meeting, and then there are a few items that, even though we've gone through the entire agenda, are still not in the verbatim, so I would like to make sure to capture those now. And I will go quickly but slowly for our court reporter. I will advise for the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a Special Magistrate by any party or citizen. I will advise for the record that all procedures and forms of the Board or Special Magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I'll advise for the record that the Value Adjustment Board local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the Department of Revenue. And I will advise for the record that there are two items that cannot be completed at this time and the reason for that is because the August 19, 2024 Page 19 first one is that Value Adjustment Board magistrates have received the Department of Revenue training and have completed any corresponding exam if they are required to do so. And the reason that that is not completed at this point is because while we are looking for them to complete that training, it is most reasonable to expect that they complete the training prior to holding hearings in Collier County, and hearings aren't scheduled until October. So they realistically have until October to complete the training. But, again, as I advised earlier in the meeting, we will make sure that the magistrates complete the training prior to holding hearings here in Collier County. The other item that has not been completed and cannot completed -- cannot be completed is the notices, pursuant to Florida Statute 193.116, have been given to chief executive officers of each municipality. The reason that that has not been done is because hearings have not been scheduled yet. But once hearings are scheduled, if there are any petitions that are filed with regards to property that falls within any municipality in Collier County, we are required to also provide the notices for those hearings to the chief executive officers. So VAB administration ensures that that's done throughout the process. When we culminate our 2024 session during the final meeting, I will make sure to bring this checklist back to confirm to the VAB that that item has been completed as well. And that concludes my presentation for Item 12C unless the Value Adjustment Board has any questions for me. HOMESTEAD MEMBER EARNEY: I do, Ms. Cosby. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: I was just wondering, is it going to be online? I can see in the packet that there are -- the tentative dates are scheduled, but do they all get filled, all of those August 19, 2024 Page 20 dates? MS. COSBY: The hearings? HOMESTEAD MEMBER EARNEY: Yes. MS. COSBY: Yes. They try their best. You know, it's based on Special Magistrate availability and when the petitioners are available. But we hope that those get filled, and I believe they update that schedule, yes, ma'am. HOMESTEAD MEMBER EARNEY: It's on the VAB site? MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: Okay. Thank you. MS. COSBY: Does the VAB have any other questions? CHAIRMAN KOWAL: Any other questions? SCHOOL BOARD MEMBER CARTER: No. MS. COSBY: I will turn it over to the Chair for Item 13. CHAIRMAN KOWAL: Do we have any public comments? (No response.) CHAIRMAN KOWAL: No. SCHOOL BOARD MEMBER CARTER: Nobody rush at once. CHAIRMAN KOWAL: Nobody on the Zoom or anything that we don't know about? (No response.) CHAIRMAN KOWAL: All right. Well, I guess we don't have any public comments. I guess -- anybody have any other comments they'd like to make from the Board? HOMESTEAD MEMBER ROSENFELD: Just thanks again for the efficiency behind the scenes to make this go along smoothly. MS. COSBY: And we appreciate your being here today because we can't do this without you. CHAIRMAN KOWAL: I'd like to thank you because I think we did a good thing there, you know, the tag team thing on this, so... August 19, 2024 Page 21 MS. COSBY: It's my pleasure. CHAIRMAN KOWAL: That's all. I'm calling this meeting to adjourn. SCHOOL BOARD MEMBER CARTER: Okay. Sound good. CHAIRMAN KOWAL: Twenty-eight minutes. ******* August 19, 2024 Page 22 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:28 a.m. ___________________________________ DAN KOWAL, VAB 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 TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER.