Recap 08/19/2024 VAB Org MtgPage 1
August 19, 2024
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)
The Pledge of Allegiance was resighted and roll call was called
2. Quorum Established as required by Florida Statute Chapter 194.015 and
Affidavit of Publication confirmed (VAB Legal Counsel)
Legal Counsel called the quorum and approved the affidavits of
publication
3. Introductions presented by VAB Legal Counsel
A. Introduction of VAB Board Members
• Board of County Commissioner Dan Kowal (District 4)
• Board of County Commissioner Burt Saunders (District 3)
• School Board Member Erick Carter (District 4)
• (Homestead) Citizen Member Rebecca Earney
• (Business) Citizen Member Ron Kezeske
• (Alternate Homestead) Citizen Member Jill Rosenfeld
• School Board Alternate Member Stephanie Lucarelli
B. Introduction of the Clerk to the Value Adjustment Board
• Clerk to the Board – Crystal Kinzel
• Clerk’s Designee – Derek Johnssen
• VAB Admin – Marty Rustin
C. Confirmation of BCC & School Board Appointed Members
(informational)
Confirmation of Ms. Earney and Ms. Rosenfeld
4. Discussion re: VAB Chairperson; Appointment of Vice-Chair by Chair
Chairman Kowal appointed Commissioner Saunders as Vice-Chair
5. Recommendation to approve today’s agenda (motion needed).
Motion to approve the agenda by Ms. Rosenfeld; Seconded by Mr.
Carter – Approved 4/0
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August 19, 2024
6. Recommendation 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)
Motion to reaffirming legal counsel by Ms. Rosenfeld; Seconded by Mr.
Carter – Adopted 4/0
7. Special Magistrates
A. Recommendation to reaffirm by Resolution 2024-02, the appointment
of the VAB Special Magistrates for VAB Tax Year 2024 (motion
needed)
Motion to reaffirming the Special Magistrates by Ms. Rosenfeld;
Seconded by Mr. Carter – Adopted 4/0
• 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, VAB Final Meeting
Motion approving the minutes by Ms. Rosenfeld; Seconded by
Mr. Carter – Approved 4/0
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
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August 19, 2024
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)
Motion to approve the procedures by Ms. Rosenfeld; Seconded by
Mr. Carter – Adopted 4/0
C. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine
“Good Cause” for Late Filed Petitions and Rescheduled
Hearings (motion needed)
Motion to approve legal counsel’s determination for Good
Cause and Rescheduling of Late Filed Petitions by Ms.
Rosenfeld; Seconded by Mr. Carter – Approved 4/0
D. Recommendation to adopt 2024-04, for VAB Petition (Appeal) $15
Filing Fee (F.S. 194.013) (motion needed)
Motion to approve the filing fee by Ms. Rosenfeld; Seconded by
Mr. Carter – Adopted 4/0
E. Florida Department of Revenue Forms DR-488p – Initial Certification
of the Value Adjustment Board (motion needed)
Motion to approve the Initial Certification by of the VAB by Ms.
Rosenfeld; Seconded by Mr. Carter – Approved 4/0
F. Request approval for the destruction of VAB records in accordance
with the General Records Schedule GS1-SL (2018 VAB tax year
records) (motion needed)
Motion to approve destruction of the 2018 VAB records by Ms.
Rosenfeld; Seconded by Mr. Carter – Approved 4/0
G. VAB Reference Materials (informational)
• Florida’s Government in the Sunshine
• Rule Chapter 12D-9, F.A.C.
• DOR’s VAB Forms
• Rule Chapter 12D-10, F.A.C.
• Rule Chapter 12D-51.001, F.A.C.
• Rule Chapter 12D-51.002, F.A.C.
• Rule Chapter 12D-51.003, F.A.C.
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August 19, 2024
• 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, 196 and
197
H. VAB 2023 Expense Report of 1,300 petitions filed as compared to:
1,216 petitions (VAB 2022) 0607 petitions (VAB 2021)
0778 petitions (VAB 2020) 0714 petitions (VAB 2019)
0623 petitions (VAB 2018) 0561 petitions (VAB 2017)
11. VAB Dates of Importance
A. TRIM Notice to be mailed: Monday, August 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. (Proposed) Final VAB Meeting for Tax Year 2024 (room reserved):
March 14, 17, 28, 2025, at 9:00 a.m. (Tentative)
March 17, 2025 and March 28, 2025, as backup in case a date
further out is required for the Final VAB Meeting – Consensus
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 needed)
Motion to approve the advertising method on Clerk’s website
(w/exception of an annual notice) by Ms. Rosenfeld; Seconded by
Mr. Carter – Approved 4/0
B. Legislative Update – Department of Revenue Property Tax Oversight
Bulletins 21-01 through 21-19
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August 19, 2024
C. Provide compliance review and address any outstanding matters on
the record
13. Public Comment
14. Adjournment