VAB Final Meeting Recap 03/17/2025Page 1
March 17, 2025
COLLIER COUNTY VALUE ADJUSTMENT BOARD
MEETING AGENDA RECAP
March 17, 2025 @ 9:00 a.m.
Board of County Commission Chambers
Collier County Government Complex
3299 Tamiami Trail East, 3rd Floor
Naples, FL 34112
VAB Members and Alternates:
Dan Kowal, VAB Chairman (BCC, District 4) (Absent)
Burt Saunders, VAB Vice-Chair (BCC, District 3)
Erick Carter (Collier School Board, District 4)
Ron Kezeske, (Business Citizen Member)
Rebecca Earney (Homestead Citizen Member)
Jill Rosenfeld (Alternate Homestead Citizen Member)
Tim Moshier – (Alternate School Board Member) (Absent)
VAB Staff in Attendance:
VAB Legal Counsel, Holly E. Cosby
Clerk to VAB, Crystal K. Kinzel – Clerk of the Circuit Court & Comptroller
Clerk’s Designee, Derek Johnssen – Finance Director for the Clerk of Courts
1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum
Requirements (per Chapter 194.015, F.S.)
Roll call taken
2. Agenda and Minutes
A. Approval of today’s agenda (motion needed)
Motion to approve by Member Erick Carter; Seconded by Member Ron
Kezeske – Approved 5/0
B. Approval/Acceptance of Minutes from August 19, 2024, VAB
Organizational Meeting. (motion needed)
Motion to approve by Member Erick Carter; Seconded by Member Ron
Kezeske – Approved 5/0
3. General Business Discussion
A. Updates from the Department of Revenue and/or the Current Session of
the Florida Legislature affecting VAB (informational)
Page 2
March 17, 2025
1) Department of Revenue – Property Tax Oversight and Florida
Legislative Session (2024) Proposed Bills (informational)
Updated
(a) PTO Bulletin 24-20 – Constitutional Amendment 5 – The
Annual Inflation Adjustment to Homestead Exemption Value
based on the Consumer Price Index (CPI)
Updated
B. Value Adjustment Board 2024 Compliance Checklist for Collier County
Updated
C. Additional Updates
1) Records Request from Stephen J. Keller – Dept. of Revenue for data
from VAB/Axia’s 2023 Session
VAB Administration provided all information requested
4. Public Comment
5. VAB Members or Staff Comment
6. Adoption of Special Magistrate Recommendations
A. Adoption of Special Magistrates’ Recommendations for 2024 VAB (593 Filed
Petitions) (229 Petitions went to hearing) (348 Withdrawn Petitions)
(804 Parcels) (14 Good Cause Denials) (2 Voided) (motion needed)
1) Motion to approve all recommended decisions
• Homestead Exemption Petitions
• Portability Transfer Petitions
• Not Substantially Complete Petition
• Value Petitions: Residential and Commercial
Motion to approve by Member Erick Carter; Seconded by Member Ron
Kezeske – Approved 5/0
7. Adoption of Certification of the Value Adjustment Board – Real Property (DR-488
RP) (motion needed)
Motion to approve by Member Ron Kezeske; Seconded by Member
Erick Carter – Approved 5/0
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March 17, 2025
8. Adoption of Certification of the Value Adjustment Board – Tangible Personal
Property (DR-488 TPP) (motion needed)
Motion N/A; Seconded by N/A; Vote to approve called – Approved 5/0
9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion
needed)
Motion to approve by Member Erick Carter; Seconded by Member Ron
Kezeske – Approved 5/0
10. Motion to permit VAB Counsel to review VAB website to ensure compliance and
consistency (motion needed)
Motion to approve by Member Ron Kezeske; Seconded by Member
Erick Carter – Approved 5/0
11. Set date for 2025 VAB Organizational Meeting: (proposed & room reserved)
VAB Organizational Meeting for proposed dates of: (motion needed)
Monday, August 18, 2025, at 9 a.m.
Motion to approve (August 18, 2025) for the VAB Organizational Meeting by
Member Ron Kezeske; Seconded by Member Erick Carter – Approved 5/0
12. Adjourn