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2025 VAB Org. Agenda 08/18/2025Collier CountyValue Adjustment BoardOrganizational MeetingBoard of County Commission ChambersCollier County Government Complex3299 Tamiami Trail East, 3rd FloorNaples, FL 34112August 18, 2025 @ 9:30 a.m. Page 1 August 18, 2025   VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA August 18, 2025 9:30 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 (VAB Legal Counsel) 3. Introductions presented by VAB Legal Counsel A. Introduction of VAB Board Members  Board of County Commissioner Burt Saunders (District 3)  Board of County Commissioner Chris Hall (District 2)  School Board Member Erick Carter (District 4)  Citizen Member Rebecca Earney (Homestead)  Citizen Member Ron Kezeske (Business)  Citizen Member Jill Rosenfeld (Alternate Homestead)  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) 4. Discussion re: VAB Chairperson – Commissioner Saunders; Appointment of Vice-Chair by Chair 5. Recommendation to approve today’s agenda (motion needed). 6. Recommendation reaffirming by Resolution 2025-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2025 - Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. (motion needed) 7. Special Magistrates Page 2 August 18, 2025   A. Recommendation to reaffirm by Resolution 2025-02, the appointment of the VAB Special Magistrates for VAB Tax Year 2025 (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 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. March 17, 2025, VAB 2024 Final Meeting 9. Department of Revenue 2025 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 2025-03, 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 2025-04, for VAB Petition (Appeal) $50 Filing Fee (F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p – Initial Certification Page 3 August 18, 2025   of the Value Adjustment Board (motion needed) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2019 VAB tax year records) (motion needed) 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.  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. VAB 2024 Expense Report of 593 petitions filed as compared to: 1,300 petitions (VAB 2023) 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 18, 2025 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 12, 2025, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Magistrate Hearings: October 2025 through February/March 2026 (More dates, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2025 (room reserved): Page 4 August 18, 2025   March 16, March 27, 2026, at 9:30 a.m. (Tentative) 12. Additional comments/concerns – VAB Counsel/compliance A. Advise the Board of continued advertising method – fully online – in compliance with Chapter 50, F.S. B. Legislative Update – Department of Revenue Property Tax Oversight Bulletins 25-01, 25-02, 25-03, and 25-04 1) PTO Bulletin 25-01 – Increasing Filing Fee for Petitions from $15 to $50 per parcel, effective July 1, 2025, for the 2025 Tax Roll. 2) PTO Bulletin 25-02 – New VAB Exchange of Evidence Proceeding, effective September 1, 2025. 3) PTO Bulletin 25-03 - Assessment of Citrus Packinghouse and Processor Equipment Rendered Unused Due to Citrus Greening 4) PTO Bulletin 25-04 - Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event C. Provide compliance review and address any outstanding matters on the record 13. Public Comment 14. Adjournment Roll Call & Pledge of Allegiance1. Quorum Established as Required by FL Statute Chapter 194.015 Per Florida Statute (F.S.), Chapter 194.015, “Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least onecitizen member…” In addition, “No meeting of the board shall take place unless counsel to the board us present.”2. Affidavit of Publication confirmed (VAB Legal Counsel) 3.Introductions presented by VAB Legal CounselPer Florida Administrative Code, 12D-9.013, Introduction of the members of the board and provide contact information and the introduction of the board clerk, or any designee of the board clerk, and provide the board clerk’s contact information. 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 9:30 a.m., Monday, August 18, 2025, 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. This 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) �G`o311 COUR0,� .Z, �O 44. O o Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel a '' Collier County, Florida U 7 3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324 *o �� Phone: (239) 252-2646 ti `L�FR couNTt,18'�� 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, 2025 VAB Organizational Meeting(08/18/2025)was published on the publically accessible website https://notices.collierclerk.com as designated by Collier County, Florida on 07/28/2025 until 08/11/2025. Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes. 1P0A-11‘kit.Kt•- ' , *oat fiivin4),ijre) r!!,,,,,1/4‘ie roL �• °{Affiant Printed No e) ?'tea • Sworn ts4 a,ll substribed:be ore me this 08/11/2025 C stal m lihzA Clerk oothe Circuit Court& cr : Culnptr3l1er'> .�, c 1.,., .,-.%dipit. s ' Y-- ( ' �: ,c gnature) C Nv( c(7--71CL.6( gji 11A (Deputy Clerk Printed Name) Da Collier County 2025 VAB Contact Information (08/18/2025) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 vablawyer@outlook.com BCC Rep. Chair Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov BCC Rep. Co-Chair Commissioner (District 2) Chris Hall 239-252-8602 chris.hall@colliercountyfl.gov Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Alternate Commissioner (District 4) Dan Kowal 239-252-8604 dan.kowal@colliercountyfl.gov Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@colliercountyfl.gov Collier County School Board School Board Member (District 3) Kelly Mason, Chair 239-377-0491 cartee1@collierschools.com Alternates School Board Member (District 5) Tim Moshier 239-377-0488 Timothy.moshier@collierschools.com School Board Member (District 2) Stephanie Lucarelli 239-377-0485 lucars@collierschools.com School Board Member (District 4) Eric Carter 239-377-0485 Kelly.mason@collierschools.com School Board Member (District 1) Jerry Rutherford 239-377-0489 jerry.rutherford@collierschools.com Staff Dir./Community Engagement Lisa Morse 239-377-0219 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 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•Burt Saunders, VAB Chairman (BCC, District 3)•Chris Hall, Vice Chair (BCC, District 2)•Erick Carter (Collier School Board, District 4)•Ron Kezeske, (Business Citizen Member)•Rebecca Earney (Homestead Citizen Member)•Jill Rosenfeld (Alternate Homestead Citizen Member) •Stephanie Lucarelli (School Board Alternate Member)B. Clerk to the Value Adjustment Board•Clerk to the Board, Crystal K. Kinzel•Clerk’s Designee, Derek Johnssen•VAB Admin, Marty RustinC. Confirmation of BCC & School Board Appointed Members 4.Discussion re: VAB Chairperson – Commissioner Saunders; Appointment of Vice-Chair Per Florida Statute (F.S), Chapter 194.015, “There is hereby created a value adjustmentboard for each county, which shall consist of two members of the governing body of thecounty as elected from the membership of the board of said governing body, one of whomshall be elected chairperson…”5. Approval of today’s agenda (motion needed)6. Reaffirming by Resolution 2025-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2025 – Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. (motion needed)Recommendation to re-affirm by Resolution for Law Office of Holly E. Cosby, P.A. toprovide Independent Legal Services for the Collier County Value Adjustment Board for the2025 VAB Tax Year. 7/8/2025 Item # 13.A ID# 2025-2276 Executive Summary Recommendation to appoint two Commissioners as regular members, three Commissioners as alternate members, and ratification of appointed citizen member and alternate citizen member for a one-year period on the Value Adjustment Board. OBJECTIVE: To appoint two (2) Commissioners as regular members, three (3) Commissioners as alternate members, and ratification of appointed citizen member and alternate citizen member for a one-year period on the Value Adjustment Board (VAB). CONSIDERATIONS: 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. Currently, Commissioner Kowal and Commissioner Saunders serve as regular members and the Board’s citizen member is Ms. Rebecca Earney. Ms. Jill Rosenfeld is the Board’s current citizen alternate member. Both citizen members have indicated a willingness to serve for another year. The VAB cannot hold its organizational meeting for the FY-2025 cycle, tentatively scheduled for August 18, 2025, until all members of the board are appointed. The final meeting of the VAB cycle is typically held in March in the Commission Chambers. In total, 2-3 meetings will be held between August- March and these meetings usually last no more than one-hour. FISCAL IMPACT: None. GROWTH MANAGEMENT IMPACT: None. LEGAL CONSIDERATIONS: This item has been reviewed by the Value Adjustment Board Attorney. RECOMMENDATIONS: To appoint two (2) Commissioners as regular members and three (3) Commissioners as alternate members, as well as ratify citizen members as proposed, and to direct the County Attorney to prepare a resolution confirming all appointments and ratifications. Page 1468 of 4096 7/8/2025 Item # 13.A ID# 2025-2276 PREPARED BY: Derek M. Johnssen, Finance Director, Office of the Collier County Clerk of the Circuit Court and Comptroller ATTACHMENTS: None Page 1469 of 4096 VAB RESOLUTION 2025- __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, PA (“Counsel”) have entered into a First Amendment to Contract #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 “VAB”) desires to confirm the services of Counsel for this current VAB 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 VAB 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 _____ day of ____________, 2025, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman 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 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) oti • c is Cotfler County Administrative Services Department Procurement Services Division 2/24/2020 Holly E. Cosby, RA Law Office of Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Via Email: hollyAcosbylaw.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 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. Acceptance of Contract Renewal Company Name E Cosil Company , 1 Signature Wt-kW Print Name —HO Ll.�.1 c tin — Pe-€4.d A - i Signature Date ��"�,, 3` '.-4 LIP �Un'S PrmarementSevres Nsicn•3295 Tamiarni Trail East•Naples,Florida 34112-4901 ;w,v.cotliergov.netiprocuremeniser ices Page 2 of 2 RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" I _ Updated Contactlnformattoi� Onlyif addres ee inforrnattori on the first page ls-incorrect) 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 the new bidding platform. Register today at www.bidsvnc.com. For Registration Assistance,please contact BidSync customer service at 800-990-9339 Or email: supportbidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 310312020. You may email your response to: email Renewals(c�colliercountvfl•gov. If you have any questions you may contact me at 239-252-8407. Respectfully, t0, f t l�l IviarIC onartr Procurement Contract Manader—Procurement Services Division C: Trish Morgan, Director of Board Minutes&Records and Value Adjustment Board FIRST AMENDMENT TO AGREEMENT #17-7046 FOR INDEPENDENT LEGAL SERVICES FOR THE VALUE ADJUSTMENT BOARD (VAB) THIS FIRST AMENDMENT made and entered into on this Z0Pi day of ., -`( 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 "Value 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***** Page 1 of 2 First Amendment to Agreement #17-7046 IN WITNESS WHEREOF, the Parties have executed this First Amendment by an authorized person or agent on the date and year first written above. ATTES1. 8© 0, COLLIER COUNTY .,,, .,,...., . CRY ,t. 1ZEL,'C K VALUE ADJUSTMENT BOARD By: /0,0,s, ,, •i ... . •` Deputy Clerk , Chairman Attest asti 1 signature of xy.• Approved as to Form and Legality:. Holly E. Cosby, Eo iballyySignedbyHollyE. Date:2022.04.19 14:05:45 Esq. -04'00' VAB Attorney ATTORNEY: Holly E. Cosby Holly E. Digitally signed by Holly E. Cosby,Esq. By:Cosby, Esq. 04'00.022.04.1914:05:22 Holly E. Cosby- For the Firm Law Office of Holly E. Cosby, P.A. Page 2 of 2 First Amendment to Agreement #17-7046 Collier County Contract Renewal or Extension Request Form CONTRACT RENEWAL OR EXTENSION REQUEST FORM Contract #: 17-7046 Solicitation Title: Independent Legal Services for the VAB Name of Requester: Derek M. Johnssen Division Name: VAB Admin. - Clerk of Courts Company Name: Law Office of Holly E. Cosby, P.A. Name of Company Agent: Holly Cosby Vendor Email: holly@cosbylaw.com Vendor Phone Number: 239.931.0006 Current Term: 5.31.22 to 5.31.25 Requested Term: 6.1.25 to 5.31.26 SECTION 1a. APPLICABLE TO RENEWAL SECTION 1b. APPLICABLE TO EXTENSION Fill out the Renewal section if there are renewals identified Fill out the Extension section if no renewals are identified and available per the contract. in the contract or if all renewals have been exhausted. Ex: 1-1 Yr. Renewal of 2 Ex: No Renewals/ Ext Available ✓❑ Request to Exercise 111 ❑ Renewal to Exercise an ❑ Request to Exercise Administrative Extension (180 days) Renewal Evergreen ❑ Request to Exercise 2nd ❑ Renewal Includes Price ❑ Request Extension Beyond the Administrative Extension Renewal Increase* (180 days) ❑ Request to Exercise 3rd ❑ Increase Accepted by the *If selecting this option, an Executive Summary must be Renewal Division* provided with this form. ❑ Request to Exercise 4th ❑ Other: Renewal *The original solicitation document and/or resultant contract must contain a provision permitting price increases. Submit a new request ticket for "Contract Amendment" with supporting documentation accepted by the Division for any renewals with Price Increases. SECTION 2a. RENEWAL AFFIRMED SECTION 2b. EXTENSION AFFIRMED Project Manager/Contract Agent affirms the Vendor meets Project Manager/Contract Agent affirms the following the following requirements: requirements to extend: ✓❑ That the Contractor has performed in a satisfactory ❑ The extension period is identified in the original manner. solicitation document and/or resultant contract. 0 The renewal is subject to the terms and conditions ❑ The extension period is for the same terms and outlined in the initial contract. Cost and term conditions. modifications are addressed in the original solicitation ❑ The existing contract will be terminated upon issuance of document and/or resultant contract. the new contract without further notice. © That the renewal is done for a set period of time ❑ Any (non -blanket) Purchase Order that extends beyond identified in the solicitation document and/or contract, the expiration date of the original contract will survive commencing at the end of the contract period. and remain subject to the terms and conditions of that contract until the completion or termination of the Applicable only to Price Increases: Purchase Order. ❑ The request for a price increase has been evaluated and the supporting documentation justifies the request. SECTION 3. APPROVALS THE VENDOR HEREBY AGREES TO THE SAME TERMS AND CONDITIONS AND IS AN AUTHORIZED AGENT OF THE COMPANY WITH THE AUTHORITY TO EXECUTE THIS FORM ON THE COMPANY'S BEHALF. *If the signer is NOT an authorized agent listed on Sunbiz, please also submit a Corporate Resolution, Limited Power of Attorney, Secretary's Certificate, or notarized letter from one of the listed principals giving that person signature authority. Project Manager/ Contract Agent Signature: Name and Date: signed by Derek M. Derek M. Johnssen ohnssen Derek M. Johnssen Johnssen Date: 2025.06.2213:16:36 -04'00' Vendor —Authorized Signatory Signature: Name and Date: Digitally signed by Holly E. Cosby, Esq. Holly E. Cosby, Esq. PA, ou=Attolney, email=holly@cosbyllaaw.com, Holy Cosby, HollyE. Cosby May 21 2025 7 J Date: 2025,05.21 20:30:05 -04'00' Procurement Director or Designee's Name: Signature: Viviana Giarimoustas GlarlliloUstasVlVlana Date: l025.0 . 4y 1:23:18-04'sViviana Date: 2025.06.04 11:23:18-04'00' Procurement Use Only )�7 Approved Renewal Term Approved Term: 06/01/2025-05/31/2026 ❑ Approved Renewal Term with Price Increase Approved Term: ❑ Renewal Term with Price Increase is subject to Board Date Board Approved: Approval ❑ Approved Administrative Extension Term Approved Extension Term: ❑ Extension is subject to Board Approval Date Board Approved Term: Notes: 1 of 2 renewals remaining. AFFIDAVIT REGARDING LABOR AND SERVICES Effective July 1, 2024, pursuant to § 787.06(13), Florida Statutes, when a contract is executed, renewed, or extended between a nongovernmental entity and a governmental entity, the nongovernmental entity must provide the governmental entity with an affidavit signed by an officer or a representative of the nongovernmental entity under penalty of perjury attesting that the nongovernmental entity does not use coercion for labor or services. Nongovernmental Entity's Name: Law Office of Holly E. Cosby, PA Address: 602 Center Road, Fort Myers, Florida 33907 Phone Number: 239-931-0006 Authorized Representative's Name: Holly E. Cosby Authorized Representative's Title: President/Attorney/Owner Email Address: holly@cosbylaw.com AFFIDAVIT I, Holly E. Cosby (Name of Authorized Representative), as authorized representative attest that Law Office of Holly E. Cosby, PA (Name of Nongovernmental Entity) does not use coercion for labor or services as defined in § 787.06, Florida Statutes. Und p� alty, of perjury, I declare that I have read the foregoing Affidavit and that the facts stated in it are true. 5/22/25 (Signature of authorized representative) Date STATE OF Florida COUNTY OF Lee Sworn to (or affirmed) and subscribed before me, by means of ® physical presence or 13 online notarization this 22r]d day of May , 20 26, by Holly E. Cosby (Name of Affiant), who produced their N/A - personally known as identification or are personally known to me. Not jr`Publi e;+;ry, ALLJONES cov"MHHS ,189 t` a< E> Nw 4 nrta C/ , A—d r Bon6�A3huiroY Commission Expires Personally Known a OR Produced Identification Type of Identification Produced: CONTRACT, RENEWAL, OR EXTENSION REQUEST FORM Version: 2025.1 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 | 541 E. Mitchell Hammock Rd, Oviedo, FL 32765 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: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 TYPE OF INSURANCE: LAWYERS PROFESSIONAL LIABILITY POLICY NUMBER: 110942 POLICY TERM: 10/13/2024 to 10/13/2025 LIMITS OF LIABILITY: $500,000 Per Claim/$1,000,000 Total Limit DEDUCTIBLE: $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. _August 21, 2024_ DATE OF ISSUE 7.Special MagistratesA. Recommendation reaffirming by Resolution 2025-02, the appointment of the VAB Special Magistrates for 2025 VAB Tax Year (motion needed)Attorney’sEllen T. Chadwell, PL –AttorneyJoseph Haynes Davis –AttorneyState Certified Appraiser’sLorraine Dube - General Appraiser Michael P. Jonas – General AppraiserPhilicia Lloyd – General AppraiserMaxim Antonov – Residential AppraiserSteven L. Nystrom –Appraiser & Tangible Personal Property   VAB RESOLUTION 2025- _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 2025 Tax Year as follows:  Ellen Chadwell, PL – Attorney (Exemptions, Classifications & Portability)  Joseph Haynes Davis – Attorney (Exemptions, Classifications & Portability)  Lorraine Dube, Appraiser Special Magistrate – Commercial & Residential Appraiser  Michael Jonas - MIA, AI-GRS (Norris & Associates), Appraiser Special Magistrate – Commercial & Residential Appraiser  Maxim Antonov – Appraiser Special Magistrate – Residential Appraiser  Philicia Lloyd – Appraiser Special Magistrate – Commercial & Residential Appraiser  Steven L. Nystrom – Appraiser Special Magistrate – Commercial & Residential Appraiser, and Tangible Personal Property NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms the contracts, upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2025 Tax Year. This Resolution of the Value Adjustment Board is made this _____ day of ____________, 2025, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman 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 8.Approve/Acceptance of Minutes of the VAB Record A. March 17, 2025, Final 2024 VAB Meeting (motion needed)9.Department of Revenue 2025 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 MaterialsA.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 processB.Recommendation to adopt a Resolution 2025-03, Relating to adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) March 17, 2025 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 17, 2025 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: CHAIRMAN: Burt Saunders, BCC, District 3 Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member Ron Kezeske, Business Citizen Member Dan Kowal, BCC, District 4 (Absent) COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE Derek Johnssen Marty Rustin March 17, 2025 Page 2 CHAIRMAN SAUNDERS: We'll go ahead. MS. COSBY: Now we have a hot mic. CHAIRMAN SAUNDERS: We'll go ahead and convene the meeting. By the time we finish the Pledge, it will be the start time. So if you'd please rise for the Pledge of Allegiance. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: And if we could go with the roll call. MS. COSBY: We can start with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, the alternate homestead member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead member. CHAIRMAN SAUNDERS: Burt Saunders with the County Commission. SCHOOL BOARD MEMBER CARTER: Erick Carter, school board. BUSINESS MEMBER KEZESKE: Ron Kezeske, business member. MS. COSBY: And I'm Holly Cosby, Value Adjustment Board counsel. I will advise for the record that I have reviewed the affidavit of publication for this meeting. I find it sufficient to proceed. I will also advise for the record that we do have quorum here in the room today pursuant to Florida Statute Section 194.015. And in your packets, you have a contact information sheet. If I could get everybody to just peek at that really quick just to make sure that your contact information is correct, I would appreciate that. HOMESTEAD MEMBER ROSENFELD: My contact information is correct. HOMESTEAD MEMBER EARNEY: So is mine. March 17, 2025 Page 3 MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: Yeah, that's correct. How about you how, Ron? BUSINESS MEMBER KEZESKE: Mine, too. MS. COSBY: Okay. Thank you very much. CHAIRMAN SAUNDERS: All right. We need a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second to approve the agenda. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: That passes unanimously. We need also to approve the minutes from August 19th, 2024. SCHOOL BOARD MEMBER CARTER: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second to approve the minutes from August 19th, 2024. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. March 17, 2025 Page 4 Ms. Cosby, do you want to go ahead and kind of guide us through the general business that we need to conduct? CHAIRMAN SAUNDERS: Absolutely. Moving on to Item 3A, updates from the Department of Revenue and/or current session of the Florida Legislature affecting the VAB. I had provided Property Tax Oversight Bulletins 24-01 through 24-19 during the organizational meeting. So there was one more that was issued on November 14th after our organizational meeting. That's Property Tax Oversight Bulletin 24-20, which is in your packet. It is entitled "Annual Inflation Adjustment to Homestead Exemption Value." So that is the amendment that passed in the State of Florida that will adjust our homestead exemptions, I guess, according to -- according to just inflation. So that bulletin is in your packet. That is the only thing for Item 3A1A. On to Item 3B, I will advise for the record that during our organizational meeting I compile a compliance checklist. During the organizational meeting, there were two items remaining that I needed to complete after our organizational meeting because they were not ripe at that time. Those two items were that all appointed special magistrates have received the Department of Revenue training, and the other item was that notices have been given to the chief executive officer of each municipality. Both of those were not complete during the organizational meeting because they were just not able to be completed at that time; however, we did ensure that all special magistrates received the Department of Revenue training and completed that prior to holding hearings here in Collier County, and then once noticed -- once hearings were scheduled, any property that fell within a municipality, the CEO received a notice of hearing for each of those hearings. March 17, 2025 Page 5 So at this time, the Value Adjustment Board is in full compliance, and they were -- we were in full compliance during the VAB cycle throughout. Moving on to Item C, 3C, this is an informational item only I'm providing as FYI. There was a records requests from the Department of Revenue for a petition from 2023 VAB cycle. And I am just providing to you the information that that was requested and that we provided all the information that was requested. And they requested quite a bit, so VAB administration had their hands full providing the information. I don't know why this request was made. There was no context other than, "Please provide the information for this petition," and I think it was 2023, I want to say, 0168, but I'm trying to get there just to double-check that. Please bear with me. MR. RUSTIN: 686. MS. COSBY: 686. I was close. Okay. 2023-00686. That was the petition that was requested. And then what was provided to the Department of Revenue is a bulk of this agenda, so we're providing to you what was provided to the Department. That concludes Items 3A, B, and C. CHAIRMAN SAUNDERS: Okay. On Item 4, public comment, obviously, there's no one in the audience. Anyone online, if we know? I'll assume not. Then we'll move on to Item 5, VAB members or staff comments. Is that where we are now? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. We'll start at that end. Any comments or anything for the good of the order? HOMESTEAD MEMBER ROSENFELD: No, thank you. HOMESTEAD MEMBER EARNEY: No. CHAIRMAN SAUNDERS: Ron? March 17, 2025 Page 6 BUSINESS MEMBER KEZESKE: No. SCHOOL BOARD MEMBER CARTER: No comment. CHAIRMAN SAUNDERS: I don't have any as well. Then we'll move on to Item 6, adoption of Special Magistrate recommendations. MS. COSBY: Okay. I will advise for the record -- I will give you some stats. In 2022, we had 1,216 petitions filed. 2023, we had 1,299 petitions filed. For 2024, we had 593 filed. So we did a good job in getting our petition filings down. I don't think we had anything to do with it, actually. It's probably the Property Appraiser. But out of those 593 that were filed, 245 went to hearing, 348 were withdrawn, 804 parcels were heard. So that is actually an increase in parcels even though it is a decrease in petitions. There were 14 good-cause denials; two were voided. So at this time, what's in front of you are all of the petitions -- all of the recommended decisions for the petitions and parcels that were heard. I will also advise for the record that I have reviewed every single one of those. They are all sufficient and compliant with law. CHAIRMAN SAUNDERS: So you need a motion to -- MS. COSBY: To approve all of them. CHAIRMAN SAUNDERS: -- to approve all of the hearings -- MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: -- all the results that you just outlined? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussions? Any questions? March 17, 2025 Page 7 (No response.) CHAIRMAN SAUNDERS: Seeing none, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item 7. MS. COSBY: Item 7 is the adoption of the certification of the Value Adjustment Board for tangible personal property. And you can find that in your agenda packet. Tangible, in the agenda packet, comes after -- for some reason it comes after -- in my mind, anyway, it comes after the real property. So I'm looking at Page 554, but I'm unsure if that's what you-all see. But I can tell you for the record that there is a zero net change in taxable value due to actions of the Board for tangible property. CHAIRMAN SAUNDERS: All right. Any discussion? (No response.) CHAIRMAN SAUNDERS: Seeing none, all in favor signify by -- if there's no discussion on the adoption of the certification, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? March 17, 2025 Page 8 (No response.) CHAIRMAN SAUNDERS: And that passed unanimously. We move on to No. 8. MS. COSBY: Number 8 is the adoption of the certification of the Value Adjustment Board for real property, and that does have a net change in value, a net change in taxable value due to Board action of $17,363,512. CHAIRMAN SAUNDERS: All right. Any questions? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. BUSINESS MEMBER KEZESKE: Motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: Okay. We have a motion, and we have a second to approve. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: And that passed unanimously. Number 9. MS. COSBY: Number 9 is the adoption of the tax -- the notice of tax impact. For every VAB session, we are required to publish the notice of tax impact in the paper. So we have provided for you the DR-529 form, and what that shows, essentially, is an overview of how many petitions were filed, how many exemptions were filed, how many were granted, how many were requested. Same with assessments, any that were withdrawn or settled. It does finalize with a net change in taxable value that I read to March 17, 2025 Page 9 you from the DR-488 form, and then it does show the actual final shift in taxes, and that number is two hundred sixty-six thousand, one hundred -- in this form it says 116. I think the program truncated for cents because the two numbers above it don't match. It -- if you add the two numbers above it, it should be 266,117, but I think something was detracted for cents. So if it was rounded down, the number's 266,116. CHAIRMAN SAUNDERS: All right. Any discussion? (No response.) CHAIRMAN SAUNDERS: Then we need a motion on the adoption of the tax impact of the Value Adjustment Board. SCHOOL BOARD MEMBER CARTER: Motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10. MS. COSBY: We need a motion to permit myself to review the VAB website just ensure compliance and consistency. I do that periodically, because if I don't, the Department of Revenue does, and if they find something broken or a link problematic, they will reach out to VAB administration. So I try to keep on top of it so that you don't get those emails. CHAIRMAN SAUNDERS: All right. Then we need a motion March 17, 2025 Page 10 on Item No. 10. BUSINESS MEMBER KEZESKE: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 11. MS. COSBY: We need to set the date for our 2025 organizational meeting. We have the proposed date of Monday, August 18th. And I will advise for the record that in the future we will be looking at Tuesdays, Wednesdays, and Thursdays as well, but right now, as far as boardroom availability, school start date, we try to be sensitive to all of those things. CHAIRMAN SAUNDERS: Does that have to be in August? MS. COSBY: It should be. CHAIRMAN SAUNDERS: Okay. "Should" and "have to" are two different things. I'm just curious because a lot of people are on vacation in August. People are getting their kids in school, and everybody's sort of back in September, and that's -- I was just wondering if that's an alternative. There may not be -- HOMESTEAD MEMBER EARNEY: I'll be gone. CHAIRMAN SAUNDERS: You'll be gone in August? HOMESTEAD MEMBER EARNEY: August. CHAIRMAN SAUNDERS: Yeah. Just a question. If we March 17, 2025 Page 11 have to do it in August, we certainly can. MS. COSBY: We could do it in July. We could look at July dates. It's just going to be tight. But we do try to get it done before the TRIM notices are out and the deadline has hit, because we do have to start looking at good cause, and we have to have a good-cause designee assigned -- that's me -- to review good-cause late-filed items. And so it's helpful if we get it done in August because things really start ramping up. I mean, denial letters from the Property Appraiser are mailed around June 30th, so -- CHAIRMAN SAUNDERS: Okay. MS. COSBY: -- you know, we start getting petitions as early as June. CHAIRMAN SAUNDERS: All right. So we have one member that will not be able to be here in August. Is that going to create a problem? MS. COSBY: It will not, because quorum is one commissioner, the school board member, and one citizen member. So as long as Ms. Rosenfeld or Mr. Kezeske can be here, and then our one commissioner and Mr. Carter can be here, then we will still have quorum. I mean, I prefer to have the whole board, absolutely. CHAIRMAN SAUNDERS: All right. Then we have the proposal of August 18th at 9 a.m. If there's no further discussion on that, we need a motion to set that date. MS. COSBY: We don't need a motion. CHAIRMAN SAUNDERS: Okay. MS. COSBY: Oh, well, it says "motion needed." I guess -- I mean -- CHAIRMAN SAUNDERS: Let's go ahead and make a motion. MS. COSBY: Sure. SCHOOL BOARD MEMBER CARTER: Is that good with you, Ron? March 17, 2025 Page 12 BUSINESS MEMBER KEZESKE: I'll be here. SCHOOL BOARD MEMBER CARTER: Okay. I second. CHAIRMAN SAUNDERS: Okay. We have a motion and second to set the date, August 18th at 9 a.m. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passed unanimously. BUSINESS MEMBER KEZESKE: Mr. Chairman, can I just ask, can you guys get the notification out to us, like, right away so it goes in the calendar? Because sometimes it will come out, like, a month before, and if I don't -- I could put it in, but it's nice to have it from you guys right away -- MS. COSBY: I will definitely ask. BUSINESS MEMBER KEZESKE: -- so it's locked down and nothing gets scheduled over it. MS. COSBY: Absolutely, absolutely. BUSINESS MEMBER KEZESKE: Appreciate it. Thank you. MS. COSBY: Thank you. And I believe that there will be a Board of County Commission meeting between now and then to appoint the commissioners to the VAB, so we'll probably have a different -- I know, Mr. Saunders, you're always here, Commissioner. I really appreciate you being here. CHAIRMAN SAUNDERS: I wouldn't miss this. MS. COSBY: I know you're always here, and we really appreciate you. March 17, 2025 Page 13 SCHOOL BOARD MEMBER CARTER: He likes sitting next to me. CHAIRMAN SAUNDERS: I've only got -- after this year, I've only got three more years to be able to do this, so I wouldn't want to miss this. MS. COSBY: I appreciate that. Well, we know we can always count on you, but I know that we'll probably get a different commissioner appointed to the Board, so I'm looking forward to meeting them. CHAIRMAN SAUNDERS: All right. Anything else, Ms. Cosby? MS. COSBY: I have nothing. CHAIRMAN SAUNDERS: Seeing none, then we are adjourned. ******* March 17, 2025 Page 14 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:14 a.m. VALUE ADJUSTMENT BOARD ___________________________________ BURT SAUNDERS, 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. Page 1 of 3 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 2 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 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 as described in Chapter 194, F.S. and F.A.C. 12D-9; (i) The right to be notified of the date of certification of the county’s tax rolls; (j) 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; (l) 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 194.032, 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 3 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: i. The property appraiser's assessment of your property's value ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen. iii. A denial of your application for property classification such as agricultural or historic. iv. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), F.S., a change of ownership or control under s. 193.1554(5), F.S. or s. 193.1555(5), F.S., or a qualifying improvement under s. 193.1555(5), F.S., has occurred. b. You may do any or all of the following: i. File a petition with your local value adjustment board (VAB). ii. File a lawsuit in circuit court. iii. 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. Prepared by: VAB Counsel July 22, 2025 VAB RESOLUTION 2025- _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 12D-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 (VAB) Local Operating Policies and Procedures; Evidence Uploads”. 4. The Value Adjustment Board hereby approves and adopts the local 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 2024-03. This Resolution of the Value Adjustment Board adopted this ______ day of ____________, 2025, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD Approved as to form CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA and legal sufficiency: BY: _________________________ BY: ______________________________ , Deputy Clerk Chairman Holly E. Cosby, Esq. – for the Firm Law Office of Holly E. Cosby, PA VAB 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 VAB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the VAB 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 VAB, in writing, via E-mail, prior to the next VAB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the VAB Local Evidence Policies and Procedures and the VAB 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 VAB 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 VAB 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 VAB 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) On the Clerk's website: https://www.collierclerk.com/, Sselect "Value Adjustment Board" under the “Board Records/VAB” tab, then “Access Filed PetitionsFile a VAB Petition (Axia)”, at the Clerk's website: https://app.collierclerk.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 VAB 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 VAB Clerk for assistance in resolving the issue at vabclerk@collierclerk.com or 239.252.8399 . Formatted: Strikethrough     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 VAB 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 VAB 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 VAB 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 VAB 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 VAB 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 VAB 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 VAB. 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 (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 VAB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the VAB 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 VAB, in writing, via E-mail, prior to the next VAB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the VAB Local Evidence Policies and Procedures and the VAB 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 VAB 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. The VAB 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 VAB 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) On the Clerk's website: https://www.collierclerk.com/, select "Value Adjustment Board" under the “Board Records/VAB” tab, then “File a VAB Petition (Axia)” 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 VAB 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 VAB 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 VAB 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 VAB 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. f) The VAB 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 VAB 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 VAB 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 VAB 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 Co llier County VAB. 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 (3TEN (10) 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 mailed to Collier County Clerk of the Circuit Court, 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 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)seven (7) 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 will be sworn in at the commencement of the hearing by a notary public or other person commissioned to administer an oaththe presiding special magistrate. In instances where the remote party is unable to appear before a notary, such as a medical reason as listed above, theAll remote partiesy 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, and their ownership interest in the subject parcel(s)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 34112-5746 Petition No(s): Hearing Date/Time: TAXPAYER/AGENT INFORMATION Name: ________________________________________________________________________________ Telephone: ____________________________________ Email: ________________________________ COMPLETE ALL THAT APPLY Names of the parties/witnesses that will participate telephonically at the hearing: __________________ _____________________________________________________________________________________ _____________________________________________________________________________________ Names of the parties/witnesses that will appear in person 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 (3seven (7) 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 received by the VAB clerk no later than three (3ten(10) 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        Collier County Value Adjustment Board Telephonic Hearing Sworn Affidavit   Petition Number: ____________________     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 and Comptroller Board Minutes and Records Department 3299 Tamiami Trail East, Suite 401 Naples, FL 34112-5746 or Clerk of the Circuit Court and Comptroller Board Minutes and Records Department PO Box 413044 Naples, FL 34101-3044       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 TEN (10) 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 mailed to Collier County Clerk of the Circuit Court, 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 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. 3. Upon receipt of the request for a telephonic hearing, 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 seven (7) 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 corres ponding 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 will be sworn in at the commencement of the hearing by the presiding special magistrate. All remote parties 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, and their ownership interest in the subject parcel(s). 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 34112-5746 Petition No(s): Hearing Date/Time: TAXPAYER/AGENT INFORMATION Name: ________________________________________________________________________________ Telephone: ____________________________________ Email: ________________________________ COMPLETE ALL THAT APPLY Names of the parties/witnesses that will participate telephonically at the hearing: __________________ _____________________________________________________________________________________ _____________________________________________________________________________________ Names of the parties/witnesses that will appear in person at the hearing: _________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ By signing this request form, I understand and agree to the following:  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 seven (7) 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 received by the VAB clerk no later than ten(10) 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            Collier County Value Adjustment Board Telephonic Hearing Sworn Affidavit   Petition Number: ____________________     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 and Comptroller Board Minutes and Records Department 3299 Tamiami Trail East, Suite 401 Naples, FL 34112-5746 or Clerk of the Circuit Court and Comptroller Board Minutes and Records Department PO Box 413044 Naples, FL 34101-3044   C.Good Cause Determinations1)Recommendation to designate Legal Counsel to Determine “Good Cause” for Late Filed Petitions and Rescheduled Hearings (motion needed)D. Recommendation to adopt Resolution 2025-04, for VAB Petition (Appeal) $50 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 of VAB records in accordance with the General Records Schedule GS1-SL (2019 VAB Tax Year Records) (motion needed)   VAB RESOLUTION 2025- __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 $50.00 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. 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 $50.00 for the petition, plus a fee of $5.00 for each parcel included in the petition will be imposed. Pursuant to F.A.C. Rule 12D-8.0065, notwithstanding F.S. Section 194.013, the taxpayer   must pay a non-refundable fee of $15 when filing the petition, as required by paragraph (j), of F.S. Section 193.155(8). 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 2024-04.   This Resolution of the Value Adjustment Board adopted this ______ day of ____________, 2025, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA BY: __________________________ BY: ____________________________ , Deputy Clerk Chairman 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 The Value Adjustment Board of 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 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. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2025 ✔ Collier 08/18/25 The Value Adjustment Board of 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 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. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2025 ✔ Collier 08/18/25 NO. RECORDS DISPOSITION DOCUMENT PAGE 1 OF 1 PAGES 1. AGENCY NAME and ADDRESS 2. AGENCY CONTACT (Name and Telephone Number) Clerk of Courts. BMR Marty Rustin Bldg. F, Ste 401 BMR Supervisor 3299 Tamiami Trail East (239) 252 -8399 Ext. 3. NOTICE OF INTENTION: The scheduled records listed in Item 5 are to be disposed of in the manner checked below (specify only one). D a. Destruction D b. Microfilming and Destruction [gl c . Other Hold until BCC destruct aeeroval 4. SUBMITTED BY: I hereby certify that the records to be disposed of are correctly represented below, that any audit requirements for the records have been fully !!!stifled, and that further retention is not required for any litigation pending or imminen,/1. -n/)A-i;r----12,,_ r /Y1Ar::..TV ~v5Ti,J ~,e: 5Wf'~~,So~ ~ z,.,/z.,5- Sig!fotur;i ~ Name and Title fDi,{e V 5. LIST O F RECORD SERIES f, g . a. b. C. d. e. Volume Disposition Schedule Item Title Retention Inclusive In As;liQn ~nd No. No . Da tes Cubic ~ Feet Completed Aner Authorization GSl-3 Administrative Support Records Until 2019-2025, 1 Box 1.5 SL obsolete ' superce ded or retentio n value lost GSI-405 Lien Documentation Files 5 years 2013-2019, 1 Box 1.5 SL GSJ-4 Minutes : Official Meeting 2 years 2001-2019, 1 Box 2.5 SL (Preliminary/Audio RecordingsNideo Recordings) GSl-123 Minutes: Official Meetings (Supporting 2 years 2021-2022, 5 Boxes 12.5 SL Documents) GS!! 16 V AB Files (No Appeal) 4 years 2017-2019, 3 Boxes 7.5 6. DISPOSAL AUTHORIZAT ION: Disposal for the above listed 7. DISPOSAL CERTIF ICATE: The above listed .records have been records is authorized . Any deletions or modifications are indicated. disposed of in the manner and on the date shown in column g . Signature Date Custodian/Records Management Liaison Officer Date Name and Title Witness G.VAB Reference Materials(informational)Florida Administrative Code:Chapter 12D-9https://flrules.org/gateway/ChapterHome.asp?Chapter=12D-9Chapter 12D-10https://flrules.org/gateway/ChapterHome.asp?Chapter=12D-10Chapter 12D-16https://flrules.org/gateway/ChapterHome.asp?Chapter=12D-16Sections 12D-51.001, 51.002, 51.003 https://flrules.org/gateway/ChapterHome.asp?Chapter=12D-51Florida Statutes:192 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0192/0192.html193 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0193/0193.html194 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/0194.html195 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0195/0195.html196 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/0196.html119 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0119/0119.html286 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html197 –http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.htmlGovernment in Sunshine Manualhttps://www.myfloridalegal.com/open-government/sunshine-manualDepartment of Revenue Uniform Policies and Procedures Manualhttps://floridarevenue.com/property/Pages/VAB.aspxDepartment of Revenue VAB References Manual,https://floridarevenue.com/property/Pages/VAB.aspxDepartment of Revenue VAB Other Resources Manual,https://floridarevenue.com/property/Pages/VAB.aspxDOR approved VAB formshttps://floridarevenue.com/property/Pages/Forms.aspx#ui-id-21H.VAB 2024 Expense Report of 593 petitions filed as compared to:(VAB 2023) 1,300 petitions(VAB 2022) 1,216 petitions (VAB 2021) 607 petitions(VAB 2020) 778 petitions (VAB 2019) 714 petitions(VAB 2018) 623 petitions (VAB 2017) 561 petitions 11.VAB Dates of ImportanceA.TRIM Notice to be mailed: Monday, August 18, 2025 (per PAO staff)B. Deadline to file petitions with the Clerk’s Office Friday, September 12, 2025, at 5 p.m.C. Magistrate Hearings: October 2025 through February/March 2026(more date, if needed, based on filing)D.Proposed Final VAB Meeting for Tax Year 2025 (room reserved)Monday, March 16, Friday, March 27, 202612.Additional Comments/Concerns – VAB Counsel/ComplianceA.Advise the Board of continued advertising method – fully online – in compliance with Chapter 50, F.S.B.Legislative Update – Department of Revenue Property Tax Oversight Bulletins 25-01, 25-02, 25-03 and 25-04C. Provide compliance review and address any outstanding matters on record Property Tax Oversight Informational Bulletin Increased Filing Fee for Petitions Filed with the Value Adjustment Board July 2, 2025 PTO 25-01 Effective July 1, 2025, section 8 of HB 7031, first applies to the 2025 property tax roll and amends section 194.013, F.S., to increase the maximum filing fee that a value adjustment board (VAB) may impose to file a petition with the VAB from $15 to $50 per parcel. The filing fee cannot exceed $50 for each separate parcel of property covered in the VAB petition. Affected Rules The following rules will be affected based on the law change. • Rule 12D-9.013, F.A.C., Organizational Meeting of the Value Adjustment Board • Rule 12D-9.015, F.A.C., Petition; Form and Filing Fee The following rule, which implements subsection 193.155(8)(j), F.S., which has the non refundable $15 fee and is “notwithstanding s. 194.013” will not be affected based on the law change. • Rule 12D-8.0065, F.A.C., Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications 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. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of House Bill 7031 is available at https://www.flsenate.gov/Session/Bill/2025/7031. Implementing Date This law is effective on July 1, 2025, and first applies to the 2025 tax roll. Property Tax Oversight Informational Bulletin New Provisions Regarding Exchange of Evidence In Value Adjustment Board Proceedings, Effective September 1, 2025. July 2, 2025 PTO 25-02 The Florida Legislature has passed section 7 of House Bill 7031, that sets out new provisions regarding exchange of evidence in value adjustment board (VAB) proceedings, effective September 1, 2025. Important information: The new provisions regarding exchange of evidence have an effective date of September 1, 2025. After amendment by the bill, sections 194.011(4) and (5)(a), F.S. will read: (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) At least 15 No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser’s property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with subsection (4) and s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. The amendments will affect several existing forms. The Department will be preparing updates to existing forms and developing additional forms for use to implement the legislative changes beginning September 1, 2025. Forms affected include the Form DR-486 series relating to filing petitions, and Form DR-481 relating to Notice of Hearing. As this is a very short time frame to implement these law changes, the Department is providing this communication so VAB personnel can review information for petitioners and be ready to begin updates as necessary to implement the effective September 1 law changes. Bulletin PTO 25-02 July 2, 2025 Page 2 of 2 The Department will contact VAB clerks and VAB attorneys in advance of September 1 to both gather and provide additional information as the implementation proceeds, so that required procedures will be in place by September 1. The legislation, HB 7031, can be accessed here: https://www.flsenate.gov/Session/Bill/2025/7031/BillText/er/PDF All questions, comments and requests for information should be sent to: VAB@floridarevenue.com. Property Tax Oversight Informational Bulletin Assessment of Citrus Packinghouse and Processor Equipment Rendered Unused Due to Citrus Greening July 9, 2025 PTO 25-03 The 2025 Florida Legislative Session enacted Chapter 2025-208, Laws of Florida, effective June 30, 2025. Section 3 of the law amends section 193.4516, Florida Statutes, to provide that for the 2025 tax roll only, tangible personal property (“TPP”) owned and operated by a citrus packinghouse or processor is deemed to have a market value no greater than its salvage value if the TPP is no longer used in the operation of the facility due to citrus greening. The Department has prepared a suggested form that taxpayers may use as the 2025 application for the salvage value assessment pursuant to s. 193.4516, F.S. The filing deadline with the property appraiser is August 1, 2025. The suggested form is available on the Department’s forms page. The Department has prepared a second suggested form that property appraisers may use as a notice of denial of the application to send to the applicant. The suggested form is available on the Department’s forms page. If the property appraiser denies the assessment pursuant to s. 193.4516, F.S., the taxpayer can petition the value adjustment board pursuant to ss. 193.4516(4) and194.011(3), F.S., to request the TPP be assessed at salvage value according to the statute. Taxpayers must complete and file Petition to The Value Adjustment Board - Request for Hearing (Form DR-486) with the value adjustment board clerk. The statute provides that such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2025 calendar year of the notice required under s. 194.011(1), F.S. Suggested Forms • [Suggested Form] Application for Assessment of Citrus Packinghouse and Processor Equipment Unused Due to Citrus Greening • [Suggested Form] Notice of Disapproval of Application for Assessment of Citrus Packinghouse and Processor Equipment Unused Due to Citrus Greening 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 2025-208, Laws of Florida), which amends section 193.4516, F.S., is available at http://laws.flrules.org/2025/208. Implementing Date The implementing law is effective June 30, 2025, and applies retroactively to January 1, 2025. Property Tax Oversight Informational Bulletin Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event July 25, 2025 PTO 25-04 The 2025 Florida Legislature appropriated $500,000 dollars for the fiscal year 2025-2026 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), Florida Statutes (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, F.S., for property rendered uninhabitable by a catastrophic event. See Chapter 2025-208, section 100, Laws of Florida, effective upon becoming law, June 30, 2025. To participate in the distribution of the appropriated funds to offset reductions in ad valorem tax revenue, taxing jurisdictions in fiscally constrained counties must apply to the Department by October 1, 2025. The Department adopted application Form DR-5006, Application to Offset Total Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event by emergency rule. The application should be submitted along with any documentation supporting the taxing jurisdiction’s reduction in ad valorem tax revenue including a copy of the Form DR- 522, Report of Total Reductions in Taxes From Catastrophic Events, as reported by the county tax collector under s. 197.319, F.S. This form lists the taxing jurisdiction’s total reductions in ad valorem tax revenues. After the October 1, 2025, application deadline, the Department will review all submitted Form DR-5006’s. After review of all completed applications and supporting documentation, the Department will distribute the appropriated funds as quickly as possible to affected taxing jurisdictions. Affected Rule and Form Form DR-5006, Application to Offset Total Reductions in Ad Valorem Tax Revenue From Refunds Due to a Catastrophic Event. The emergency rule adopting Form DR-5006 is available here. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of Chapter 2025-208, Laws of Florida, is available at https://laws.flrules.org/2025/208. Implementing Date The implementing law is effective upon becoming law, June 30, 2025. July 8, 2025 Page 1 TRANSCRIPT OF THE MEETING OF THE BOARD OF COUNTY COMMISSIONERS Naples, Florida, July 8, 2025 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 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following Board members present: Chairman: Burt L. Saunders Dan Kowal Chris Hall Rick LoCastro William L. McDaniel, Jr. ALSO PRESENT: Amy Patterson, County Manager Ed Finn, Deputy County Manager Jeffrey A. Klatzkow, County Attorney Crystal K. Kinzel, Clerk Troy Miller, Communications & Customer Relations July 8, 2025 Page 2 Item #13A RESOLUTION 2025-143: RECOMMENDATION TO APPOINT TWO COMMISSIONERS AS REGULAR MEMBERS, THREE COMMISSIONERS AS ALTERNATE MEMBERS, AND RATIFICATION OF APPOINTED CITIZEN MEMBER AND ALTERNATE CITIZEN MEMBER FOR A ONE-YEAR PERIOD ON THE VALUE ADJUSTMENT BOARD. (DEREK JOHNSSEN, CLERK'S FINANCE DIRECTOR) - MOTION TO APPROVE AS PRESENTED AND TO APPOINT COMMISSIONER SAUNDERS AS CHAIR AND COMMISSIONER HALL AS CO-CHAIR BY COMMISSIONER LOCASTRO; SECONDED BY COMMISSIONER MCDANIEL – ADOPTED MS. PATTERSON: Commissioners, that brings us to Item 13. Item 13A is a recommendation to appoint two commissioners as regular members, three commissioners as alternate members, and ratification of appointed citizen member and alternate citizen member for a one-year period on the Value Adjustment Board. Mr. Derek Johnssen, clerk's finance director, is here to help make the appointments. MR. JOHNSSEN: And speak for the jury room. CHAIRMAN SAUNDERS: All right. So we have some statutory issues here, so if you'll tell us what we need to do, we can get that done. MR. JOHNSSEN: Certainly. Thank you, County Manager. Derek Johnssen, clerk's finance director, before you as administrator to the Value Adjustment Board process. Today I would ask you to approve 13A as it's presented, but we do need appointment of two commissioners to serve on that, and we do need to indicate who will be the chair amongst the two. July 8, 2025 Page 3 CHAIRMAN SAUNDERS: All right. I have been -- I think typically I've been on that. I don't mind doing it again. COMMISSIONER HALL: I don't mind doing it. I haven't been, but I don't want to chair it. CHAIRMAN SAUNDERS: All right. I'll chair it, unless somebody else wants to be on it. COMMISSIONER KOWAL: I did it and done it. COMMISSIONER LoCASTRO: I make a motion that Commissioner Saunders chair it and Commissioner Hall be the deputy. COMMISSIONER McDANIEL: Second. CHAIRMAN SAUNDERS: All right. And then the rest of us need to be alternates? MR. JOHNSSEN: Yes, I would ask that we declare the rest to be alternates just in case. CHAIRMAN SAUNDERS: Part of the motion would be the rest of the commissioners would be alternates. COMMISSIONER HALL: Just in case I'm on Majorca. COMMISSIONER McDANIEL: And the second's okay with that, too. CHAIRMAN SAUNDERS: All right. So we have a motion and second. All in favor, signify by saying aye. COMMISSIONER McDANIEL: Aye. COMMISSIONER LoCASTRO: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER HALL: Aye. COMMISSIONER KOWAL: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MR. JOHNSSEN: Thank you, Commissioners. Page 1 of 3 COLLIER COUNTY 2025 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: Pre-Organizational Meeting HEC 7/22/25 VAB 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, Org. Mtg. Agenda Item 3A & Verbatim HEC 7/22/25 Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004 – Org. Mtg. Agenda Item 3C, BoCC & School Board verify, Ex. 3a, Ex. 3b, Ex. 4, Verbatim HEC 7/22/25 VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - Org. Mtg. Agenda Item 6 & Verbatim HEC 7/22/25 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 verify & Verbatim HEC 7/22/25 Citizen members are not members or employees of a taxing authority for the current VAB session– Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3C and 12C, BoCC & School Board verify & Verbatim HEC 7/22/25 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. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC 7/22/25 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 HEC 7/22/25 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 - Org. Mtg. Agenda Item 10G & Verbatim HEC 7/22/25 The DOR’s uniform policies and procedures manual is available on the existing website of the board clerk – Ex. 5, Org. Mtg. Agenda Item 10G & Verbatim HEC 7/22/25 The qualifications of special magistrates were verified - Org. Mtg. Agenda Item 7; Verbatim VAB Attorney has received the DOR training and has passed the corresponding exam – Attorney will provide VAB Administration with a Certificate of Completion and Proof of Passing Exam when available – Ex. 6 – Org. Mtg. Agenda 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 of required experience successfully completed the DOR’s training including any updated modules and an examination, and were certified - Org. Mtg. Agenda Item 9 - Ex. 7 - VAB will request Certificates of Completion HEC 7/22/25 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 magistrates. - Org. Mtg. Agenda Item 7; Verbatim HEC 7/22/25 The VAB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen [F.A.C. 12D-9.009(1)(f)] - Org. Mtg. Agenda Item 12C; Verbatim HEC 7/22/25 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 10B and 12C; Verbatim; VAB Attorney oversees throughout VAB session Page 2 of 3 Notice(s) has/have been given to the chief executive officer of each municipality as provided in F.S. §193.116 – Ex. 8 HEC 7/22/25 The VAB is in compliance with F.S. §194 and F.A.C. 12D-9 – Org. Mtg. Agenda Item 12C; Verbatim; VAB Attorney oversees throughout VAB session Organizational Meeting: August 18, 2025 The VAB held organizational meeting prior to the holding of value adjustment board hearings – Org. Mtg. Agenda, Org. Mtg. Agenda Item 11C, Affidavit of Publication & Verbatim The VAB introduced the members of the board and provided contact information - Org. Mtg. Agenda Item 3A & Verbatim The VAB 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 10G & 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 10G & 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 10G & 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 10G & Verbatim The VAB 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 10G & Verbatim The VAB 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 10B & 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 10G & Verbatim The VAB 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 10B & Verbatim The VAB 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 10A; Verbatim Page 3 of 3 The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB session, in an amount not to exceed $50.00 - Org. Mtg. Agenda Item 10D & Verbatim The VAB 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 11C & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 22, 2025: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed, and considered, where applicable, on July 22, 2025. 2) the Organizational Meeting for the Collier County 2025 VAB Session was held on August 18, 2025, and the above information regarding organizational meeting requirements was verified, reviewed, and considered at said meeting, and 3) hearings for the Collier County 2025 VAB Session will commence on or after October _____, 2025. Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 18, 2025: 1) There are three (3) items above, which could not be verified before or during the organizational meeting, which are: a. VAB Attorney has received DOR training and has passed the corresponding exam, b. 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 c. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Items 1(a) and 1(b) could not be verified because the current DOR training was released on ________________, 2025, and VAB Attorney was not able to reasonably complete said training prior to the instant meeting; further, 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 VAB hearings in Collier County, 3) Item 1(a) will be completed as soon as reasonably practicable, and VAB Attorney will provide proof of the same. 4) Item 1(b) will be verified prior to special magistrates holding VAB hearings in Collier County, 5) Item 1(c) could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required. 6) Once the above referenced, unverified items are able to be verified, I will provide the VAB with documentation and verification for the same. Holly E. Cosby, Esq. - VAB Counsel From:Derek M. Johnssen To:value adjustment board; Marty G. Rustin Cc:"Holly Cosby" Subject:VAB Appointments done as of today Date:Tuesday, July 8, 2025 5:06:08 PM Attachments:image001.png Chair Saunders 2nd Commissioner Chris Hall Rest are alternates Ratified Citizen Members - Primary and Secondary All the above framed in the motion Now should we look at moving up the date of the Organizational Meeting? Derek M. Johnssen Director of Finance and Accounting Office: 239-252-7863Derek.Johnssen@CollierClerk.com Collier County Clerk of the Circuit Court & Comptroller 3299 Tamiami Trail E, Suite # 700 Naples, FL 34112-5749 CollierClerk.com   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. 2025 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 1 of 1 2025 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 1 of 4 2025 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 2 of 4 2025 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 3 of 4 2025 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 4 of 4 Page 1 of 1 2025 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: N Returning Applicant: Y Application Received: BoCC Application Reviewed: by BoCC F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 7/22/2025): Y/N 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? 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; CollierPA 2025 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 July 22, 2025, 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 VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US Date: 2025.07.22 14:51:12 -04'00' 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 1 of 6 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 2 of 6 From:Rebecca Earney To:value adjustment board Subject:Re: Citizen Members to the VAB Date:Wednesday, January 22, 2025 12:58:16 PM Attachments:image001.png Thanks!! On Wed, Jan 22, 2025, 11:48 AM value adjustment board <VABCLERK@collierclerk.com> wrote: Hi Rebecca, The first time I see you on an Agenda as the Citizen Member (Homestead) is August 1, 2016!! Thank you, Martha Vergara BMR & VAB Senior Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: Martha.Vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 3 of 6 From: Rebecca Earney <raearney@gmail.com> Sent: Wednesday, January 22, 2025 11:39 AM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: Re: Citizen Members to the VAB Sure! Could you remind me of when I started? On Wed, Jan 22, 2025, 10: 20 AM Martha S. Vergara <Martha. Vergara@ collierclerk. com> wrote: Good morning Rebecca, Jill & Ron, This email is being sent to see if you are still willing to serve Sure! Could you remind me of when I started? On Wed, Jan 22, 2025, 10:20 AM Martha S. Vergara <Martha.Vergara@collierclerk.com> wrote: Good morning Rebecca, Jill & Ron, This email is being sent to see if you are still willing to serve as a member of the Value Adjustment Board (VAB). Our office will be asking annually if you are willing to continue as a Citizen Member for the record. Please email our office with any issues. FYI, the next VAB Meeting is scheduled for March 17, 2025, at 9:00 a.m. Thank you, Martha Vergara BMR & VAB Senior Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: Martha.Vergara@CollierClerk.com Office of the Clerk of the Circuit Court 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 4 of 6 & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com 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. 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 5 of 6 $0 $140,000 $90,300 $81,000 $0 $0 $104,000 $88,000 $0 $59,900 Collier County Property AppraiserSummary Parcel ID 76900000066 Site Location 228 BELINA DR # 3, NAPLES 34104 Name / Address REBECCA A EARNEY INDVL TRUST 228 BELINA DR #3 City NAPLES State FL Zip 34104 Map No.Strap No.Section Township Range Acres *Estimated 4B33 664900 6034B33 33 49 26 0 Legal TOPAZ AT SAPPHIRE LAKES A CONDOMINIUM #603 Sub./Condo 664900 - TOPAZ AT SAPPHIRE LAKES A CONDOMINIUM Millage Area 301 Use Code 4 - CONDOMINIUM Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 09/23/21 6023-3384 01/31/14 5006-2011 10/11/13 4975-1249 07/30/13 4950-1534 02/15/06 3983-486 04/06/04 3536-2714 10/12/01 2907-3377 03/12/01 2789-1718 06/24/98 2433-2989 11/01/91 1662-641 2024 Certified Tax Roll (Subject to Change) Just Values Amount (+) Improvements $241,200 (=) Total Just $241,200 Assessment Reductions Applies To (-) Save our Homes All $107,340 Assessed Values (=) Assessed $133,860 Exemptions Applies To (-) Homestead All $25,000 (-) Additional Homestead Non-School $25,000 Taxable Values Millage Rates (=) Non-School Taxable 5.9430 $83,860 (=) School Taxable 4.3132 $108,860 Tax Amounts Ad Valorem Taxes $967.91 (=) Total Tax $967.91 Important: Do not rely on current taxes to estimate taxes after a change in ownership. A transfer may significantly affect the taxable value due to loss of exemptions, reset of Save Our Homes or the 10% Cap, and/or market changes. Use our Tax Estimator to estimate taxes under new ownership. Values reflect conditions as of January 1st each year and may differ from the actual tax bill due to millage changes or additional non-ad valorem assessments. For the most accurate and up-to-date tax information, please visit the Collier County Tax Collector’s Office. 7/22/25, 2:47 PM Collier County Property Appraiser https://www.collierappraiser.com 1/1 2025 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 6 of 6 Page 1 of 1 2025 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: N Returning Applicant: Y Application Received: BoCC Application Reviewed: by BoCC F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 7/22/2025): Y/N Criteria Y Own homestead property in Collier County? Y Verified Address of Homestead: (from CollierAppraiser.com) 2230 10th Avenue NE Naples, Florida 34120 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: 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; CollierPA 2025 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 July 22, 2025, 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 VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US Date: 2025.07.22 15:07:37 -04'00' 2025 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 1 of 5 2025 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 2 of 5 From:Jill Rosenfeld To:Martha S. Vergara Subject:Re: Citizen Members to the VAB Date:Thursday, January 23, 2025 5:49:24 PM Attachments:image001.png Yes and I am available on March 17th for the meeting. Thank you. On Wed, Jan 22, 2025 at 11:20 AM Martha S. Vergara <Martha.Vergara@collierclerk.com> wrote: Good morning Rebecca, Jill & Ron, This email is being sent to see if you are still willing to serve as a member of the Value Adjustment Board (VAB). Our office will be asking annually if you are willing to continue as a Citizen Member for the record. Please email our office with any issues. FYI, the next VAB Meeting is scheduled for March 17, 2025, at 9:00 a.m. Thank you, Martha Vergara BMR & VAB Senior Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: Martha.Vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com 2025 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 3 of 5 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. -- Jill F Rosenfeld 2230 10th Ave NE Naples, FL 34120201-540-9844jillfrosenfeld@gmail.com 2025 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 4 of 5 $460,000 $320,000 $235,000 $129,000 $100 $0 $399,900 $220,000 $215,000 $24,000 $30,000 $15,000 $0 Collier County Property AppraiserSummary Parcel ID 37397480005 Site Location 2230 10TH AVE NE, NAPLES 34120 Name / Address ROSENFELD, DAVID L=& JILL F 2230 10TH AVE NE City NAPLES State FL Zip 34120 Map No.Strap No.Section Township Range Acres *Estimated 3C36 330700 104 03C36 36 48 27 5.83 Legal GOLDEN GATE EST UNIT 16 TR 104 Sub./Condo 330700 - GOLDEN GATE EST UNIT 16 Millage Area 138 Use Code 1 - SINGLE FAMILY RESIDENTIAL Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 08/03/17 5422-64 10/20/14 5087-346 11/15/12 4858-442 02/07/12 4769-2543 09/30/11 4723-1425 06/06/07 4239-3829 12/03/04 3689-2747 11/22/00 2746-1288 06/07/00 2684-637 03/25/96 2162-127 06/01/92 1724-374 03/01/90 1515-35 01/01/81 899-1939 2024 Certified Tax Roll (Subject to Change) Just Values Amount Land $217,100 (+) Improvements $341,796 (=) Total Just $558,896 Assessment Reductions Applies To (-) Save our Homes All $170,944 Assessed Values (=) Assessed $387,952 Exemptions Applies To (-) Homestead All $25,000 (-) Additional Homestead Non-School $25,000 Taxable Values Millage Rates (=) Non-School Taxable 7.8438 $337,952 (=) School Taxable 4.3132 $362,952 Tax Amounts Ad Valorem Taxes $4,216.30 (+) Non Ad Valorem Assessments $255.52 (=) Total Tax $4,471.82 Important: Do not rely on current taxes to estimate taxes after a change in ownership. A transfer may significantly affect the taxable value due to loss of exemptions, reset of Save Our Homes or the 10% Cap, and/or market changes. Use our Tax Estimator to estimate taxes under new ownership. Values reflect conditions as of January 1st each year and may differ from the actual tax bill due to millage changes or additional non-ad valorem assessments. For the most accurate and up-to-date tax information, please visit the Collier County Tax Collector’s Office. 7/22/25, 2:47 PM Collier County Property Appraiser https://www.collierappraiser.com 1/1 2025 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 5 of 5 Page 1 of 1 2025 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SCHOOL BOARD CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Ronald A. Kezeske 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 & 7/22/25 F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 7/22/2025): Y/N 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 Avenue 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 VAB. Applicant has a Juris Doctorate degree and owns several local businesses. Applicant is involved in the community and his service to the Collier VAB will continue to be valued and appreciated. Additional Comments: To supplement documentation provided to the VAB, VAB 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 VAB, and find no conflicts of interest in Applicant serving on the same. Supplements attached: DBA Verification – Sunbiz.org; LLC/Company Verification – Sunbiz.org; 2025 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, January 22, 2025. 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 July 22, 2025, 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 VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq.Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US Date: 2025.07.22 15:17:25 -04'00' 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 1 of 7 Previous on List Next on List Return to List Filing History Fictitious Name Search Submit Previous on List Next on List Return to List Filing History Fictitious Name Search Submit Fictitious Name Detail Fictitious Name RUFFGERS DOG UNIVERSITY Filing Information Registration Number G12000082366 Status ACTIVE Filed Date 08/20/2012 Expiration Date 12/31/2027 Current Owners 1 County MULTIPLE Total Pages 4 Events Filed 3 FEI/EIN Number 45-5213899 Mailing Address 2348 PINELAND AVE NAPLES, FL 34112 Owner Information AGILE K-9 ACADEMY, LLC 2348 PINELAND AVE NAPLES, FL 34112 FEI/EIN Number: 45-5213899 Document Number: L12000048518 Document Images 08/20/2012 -- Fictitious Name Filing View image in PDF format 09/02/2022 -- Fictitious Name Renewal Filing View image in PDF format 09/22/2020 -- CHANGE NAME/ADDRESS View image in PDF format 03/15/2017 -- Fictitious Name Renewal Filing View image in PDF format D එඞඑඛඑ඗ඖ ඗ඎ C඗ක඘඗කඉගඑ඗ඖඛFlorida Department of State 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 2 of 7 Document Number FEI/EIN Number Date Filed State Status Last Event Event Date Filed Department of State / Division of Corporations / Search Records / Search by Entity Name / Detail by Entity Name Florida Limited Liability Company AGILE K-9 ACADEMY, LLC Filing Information L12000048518 45-5213899 04/10/2012 FL ACTIVE REINSTATEMENT 10/27/2013 Principal Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Mailing Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Registered Agent Name & Address KEZESKE, RONALD A 4206 Amelia Way NAPLES, FL 34119 Address Changed: 01/03/2023 Authorized Person(s) Detail Name & Address Title Managing Member KEZESKE, ASCHLEY 4206 Amelia Way NAPLES, FL 34119 Title Managing Member D එඞඑඛඑ඗ඖ ඗ඎ C඗ක඘඗කඉගඑ඗ඖඛFlorida Department of State 7/22/25, 3:13 PM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=AGILEK9…1/2 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 3 of 7 Kezeske, Ronald A 4206 Amelia Way NAPLES, FL 34119 Annual Reports Report Year Filed Date 2023 01/03/2023 2024 01/16/2024 2025 01/13/2025 Document Images 01/13/2025 -- ANNUAL REPORT View image in PDF format 01/16/2024 -- ANNUAL REPORT View image in PDF format 01/03/2023 -- ANNUAL REPORT View image in PDF format 01/19/2022 -- ANNUAL REPORT View image in PDF format 01/11/2021 -- ANNUAL REPORT View image in PDF format 01/14/2020 -- ANNUAL REPORT View image in PDF format 01/28/2019 -- ANNUAL REPORT View image in PDF format 01/18/2018 -- ANNUAL REPORT View image in PDF format 03/15/2017 -- ANNUAL REPORT View image in PDF format 03/28/2016 -- ANNUAL REPORT View image in PDF format 02/22/2015 -- ANNUAL REPORT View image in PDF format 01/28/2014 -- ANNUAL REPORT View image in PDF format 10/27/2013 -- REINSTATEMENT View image in PDF format 04/10/2012 -- Florida Limited Liability View image in PDF format Florida Department of State, Division of Corporations 7/22/25, 3:13 PM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=AGILEK9…2/2 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 4 of 7 2348 PINELAND AVE NAPLES, FL 34112 Current Principal Place of Business: Current Mailing Address: 2348 PINELAND AVE NAPLES, FL 34112 US Entity Name:AGILE K-9 ACADEMY, LLC DOCUMENT# L12000048518 FEI Number: 45-5213899 Certificate of Status Desired: Name and Address of Current Registered Agent: KEZESKE, RONALD A 4206 AMELIA WAY NAPLES, FL 34119 US 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 : I hereby certify that the information 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: Electronic Signature of Signing Authorized Person(s) Detail Date FILED Jan 13, 2025 Secretary of State 1762740482CC RONALD KEZESKE MANAGING MEMBER 01/13/2025 2025 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT No Title MANAGING MEMBER Name KEZESKE, ASCHLEY Address 4206 AMELIA WAY City-State-Zip: NAPLES FL 34119 Title MANAGING MEMBER Name KEZESKE, RONALD A Address 4206 AMELIA WAY City-State-Zip: NAPLES FL 34119 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 5 of 7 $2,050,000 $1,400,000 $66,500 $0 $0 $0 Collier County Property AppraiserSummary Parcel ID 56150040003 Site Location 2348 PINELAND AVE, NAPLES 34112 Name / Address ARK HOLDINGS & INVESTMENTS LLC 4040 1ST AVE SW City NAPLES State FL Zip 34119 Map No.Strap No.Section Township Range Acres *Estimated 5A11 471700 A 15A11 11 50 25 0.93 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 44.10FT 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 Sub./Condo 471700 - LOS PINOS Millage Area 112 Use Code 12 - MIXED USE (STORE AND RESIDENT) Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 08/01/19 5667-3508 05/10/16 5276-3369 01/01/88 1320-1733 08/01/84 1099-373 02/01/75 613-149 02/01/75 613-148 2024 Certified Tax Roll (Subject to Change) Just Values Amount Land $1,236,125 (+) Improvements $703,229 (=) Total Just $1,939,354 Assessed Values (=) Assessed $1,939,354 Taxable Values Millage Rates (=) Taxable 10.0700 $1,939,354 Tax Amounts Ad Valorem Taxes $19,529.30 (=) Total Tax $19,529.30 Important: Do not rely on current taxes to estimate taxes after a change in ownership. A transfer may significantly affect the taxable value due to loss of exemptions, reset of Save Our Homes or the 10% Cap, and/or market changes. Use our Tax Estimator to estimate taxes under new ownership. Values reflect conditions as of January 1st each year and may differ from the actual tax bill due to millage changes or additional non-ad valorem assessments. For the most accurate and up-to-date tax information, please visit the Collier County Tax Collector’s Office. 7/22/25, 3:12 PM Collier County Property Appraiser https://www.collierappraiser.com 1/1 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 6 of 7 From:Ron Kezeske To:Martha S. Vergara Subject:Re: Citizen Members to the VAB Date:Wednesday, January 22, 2025 4:39:22 PM Hi Martha, It would be my pleasure to continue to serve. Thanks for reaching out. Ron On Jan 22, 2025, at 11:19 AM, Martha S. Vergara <Martha.Vergara@collierclerk.com> wrote: Good morning Rebecca, Jill & Ron, This email is being sent to see if you are still willing to serve as a member of the Value Adjustment Board (VAB). Our office will be asking annually if you are willing to continue as a Citizen Member for the record. Please email our office with any issues. FYI, the next VAB Meeting is scheduled for March 17, 2025, at 9:00 a.m. Thank you, <image001.png>Martha VergaraBMR & VAB Senior ClerkOffice: 239-252-7240Fax: 239-252-8408 E-mail: Martha.Vergara@CollierClerk.comOffice of the Clerk of the Circuit Court& Comptroller of Collier County3299 Tamiami Trail E, Suite #401Naples, FL 34112www.CollierClerk.com 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. 2025 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 7 of 7 Home >Board Records/VAB >Value Adjustment Board Report Scams and Suspicious Communications to the Federal Trade Commission (FTC) Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 Phone: (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email: Value Adjustment Board Value Adjustment Board The Clerk of the Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). Board Records Lobbyist Registration Search Lobbyist Records Value Adjustment Board File a VAB Petition (Axia) Search VAB Records Clerk EventsClerk EventsClerk EventsClerk Events AdministrationAdministrationAdministrationAdministration Court DivisionsCourt DivisionsCourt DivisionsCourt Divisions Records SearchRecords SearchRecords SearchRecords Search RecordingRecordingRecordingRecording  Board Records/VABBoard Records/VABBoard Records/VABBoard Records/VAB FinanceFinanceFinanceFinance Inspector GeneralInspector GeneralInspector GeneralInspector General LinksLinksLinksLinks  7/22/25, 2:28 PM Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/board-records-vab/value-adjustment-board/1/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 1 of 12 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/Classications, 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 34112-5746 Phone(s): (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email:✉vabclerk@collierclerk.com VAB Session 2025 New Legislation To Impact Petitioners House Bill 7031 (2025) – The Florida Senate  Property Tax Oversight Bulletin 25-01 Please note: Collier County VAB will determine their ling fee at the upcoming organizational meeting on August 18, 2025. Property Tax Oversight Bulletin 25-02 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 le a petition to appeal with the Value Adjustment Board: 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 classication, 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 Oce at the phone numbers listed above, or the Property Appraiser’s Oce at (239) 252-8141. Information VAB – Uniform Policies & Procedures Manual  VAB – Other Legal Resources  VAB – Reference Materials  VAB – Records Property Tax Oversight Program – Florida Department of Revenue  Notices of Public Meetings, Hearings and Workshops – Florida Department of Revenue  Government Sunshine Manual  Florida Statute – Public Records  Florida Statute – Taxation & Finance  Florida Statute – Public Business: Miscellaneous Provisions  Collier County Property Appraiser  Collier County Tax Collector  Local Rules & Evidence Exchange Florida Administrative Code (F.A.C.)  7/22/25, 2:28 PM Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/board-records-vab/value-adjustment-board/2/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 2 of 12 Chapter 12D-9  Chapter 12D-10  Chapter 12D-16  Chapter 12D-51  Fees Click Here for Fee information Forms VAB - Forms - Florida Department of Revenue  VAB Telephonic Hearings Request and Procedure FAQs Can I le 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 Oce  in August of each year. Petitions are led in the BMR oce and require a ling fee of up to $50.00 per petition/per parcel. What County agencies are involved with the VAB process? BCC, School Board, Property Appraiser, Clerk, and Tax Collector.  7/22/25, 2:28 PM Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/board-records-vab/value-adjustment-board/3/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 3 of 12 LinksLinksLinksLinks About the ClerkAbout the ClerkAbout the ClerkAbout the Clerk Duties of the ClerkDuties of the ClerkDuties of the ClerkDuties of the Clerk Court ServicesCourt ServicesCourt ServicesCourt Services Jury ServiceJury ServiceJury ServiceJury Service ProbateProbateProbateProbate TracTracTracTrac Records SearchRecords SearchRecords SearchRecords Search Recording ServicesRecording ServicesRecording ServicesRecording Services FinanceFinanceFinanceFinance Privacy StatementPrivacy StatementPrivacy StatementPrivacy Statement Website DisclaimersWebsite DisclaimersWebsite DisclaimersWebsite Disclaimers Submit FeedbackSubmit FeedbackSubmit FeedbackSubmit Feedback Contact UsContact UsContact UsContact Us Contact InformationContact InformationContact InformationContact Information Crystal K. KinzelCrystal K. KinzelCrystal K. KinzelCrystal K. Kinzel Clerk of the Circuit Court & ComptrollerClerk of the Circuit Court & ComptrollerClerk of the Circuit Court & ComptrollerClerk of the Circuit Court & Comptroller 3315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 102 Naples, FL 34112Naples, FL 34112Naples, FL 34112Naples, FL 34112 Phone:Phone:Phone:Phone:  (239) 252-2646(239) 252-2646(239) 252-2646(239) 252-2646 Email: Email: Email: Email: AdministrationAdministrationAdministrationAdministration     Public Records CoordinatorPublic Records CoordinatorPublic Records CoordinatorPublic Records Coordinator Renata RobbinsRenata RobbinsRenata RobbinsRenata Robbins Custodian of Public RecordsCustodian of Public RecordsCustodian of Public RecordsCustodian of Public Records 3315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 102  7/22/25, 2:28 PM Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/board-records-vab/value-adjustment-board/4/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 4 of 12 Naples, FL 34112Naples, FL 34112Naples, FL 34112Naples, FL 34112 Phone:Phone:Phone:Phone:  (239) 252-2646(239) 252-2646(239) 252-2646(239) 252-2646 Email:Email:Email:Email: ✉✉✉✉ PublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.com     Our LocationOur LocationOur LocationOur Location  Website MaintenanceWebsite MaintenanceWebsite MaintenanceWebsite Maintenance Website maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and you may experience brief outages.may experience brief outages.may experience brief outages.may experience brief outages. Email PrivacyEmail PrivacyEmail PrivacyEmail Privacy Under Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, doyour email address released in response to a public records request, doyour email address released in response to a public records request, doyour email address released in response to a public records request, do not send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or in writing.writing.writing.writing. Copyright © 2025 | Collier Clerk of the Circuit Court & Comptroller. | All Rights Reserved.  7/22/25, 2:28 PM Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/board-records-vab/value-adjustment-board/5/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 5 of 12 1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property. 2. The taxpayer's application for any of the following exemptions or special use classifications is denied: ·homestead exemption ·any other tax exemption as provided by Chapter 196, Florida Statutes or ·any special use classification as provided by Chapter 193, Florida Statutes. Welcome to the Collier County Value Adjustment Board The 2025 Tax Year VAB Session 2025 New Legislation To Impact Petitioners House Bill 7031 (2025) – The Florida Senate Property Tax Oversight Bulletin 25-01 Please note: Collier County VAB will determine their filing fee at the upcoming organizational meeting on August 18, 2025. The DEADLINE for filing a petition for the 2025 VAB session with the Collier County VAB is September 12, 2025 at 5 p.m in office or 11:59 p.m., if filing online. The option to file online will commence the week of August 18th, 2025 We have 3 ways to file. You can file online, by mail or in person. Update: The option to file online will commence the week of August 18th, 2025 Petitions can be filed by mail or in person at Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, FL 34112, using the Department of Revenue approved petition form(s). To download a fillable petition form, please CLICK HERE Frequently used forms are: DR-486 and DR-486PORT There is a non-refundable filing fee of up to $50 for petitions to the Value Adjustment Board. There is a processing fee of $0.60 assessed by the credit card processing company to each petition. ALL FEES PAID ARE FINAL. Please make checks payable to: Collier County Clerk of Courts If filing in person you may pay by: Cash Check or money order Credit or debit card (AMEX, MC or Visa) If filing online you may pay by: Update: The option to file online will commence the week of August 18th, 2025 Credit or debit card (AMEX, MC or Visa) Mailing a check or money order Bringing a check, money order or cash to the VAB address above If filing by mail you may pay by: Check or money order (enclose your completed petition with payment) FF ILE ILE AA NN EW EW PP ETITIONETITION Click to Begin Filing A Petition Now * Indicates a required field Transaction #:* Password:* Log In Forgot your password? * Indicates a required field Username: * Password:* Log In Forgot your password? CC HECK HECK PP ETITION ETITION SS TATUSTATUS AA GENT GENT MM AGISTRATE AGISTRATE PP ROPERTY ROPERTY AA PPRAISER,PPRAISER, VABVAB AA TTORNEY TTORNEY VABVAB MM EMBER EMBER AA CCESSCCESS 7/22/25, 2:29 PM Collier VAB 2024 https://app.collierclerk.com/axiaweb2024/1/2 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 6 of 12 Your petition is not considered filed until the appropriate filing fee has been received by the VAB Clerk. When you are ready to begin filing online, click on “Begin Filing a Petition Now” . 7/22/25, 2:29 PM Collier VAB 2024 https://app.collierclerk.com/axiaweb2024/2/2 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 7 of 12 Home >Records Search >Search Value Adjustment Board... Report Scams and Suspicious Communications to the Federal Trade Commission (FTC) Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 Phone: (239) 252-1029, -7240, -8399, -8406, -8411 Fax: (239) 252-8408 Email: Value Adjustment Board Search Value Adjustment Board Records Board Records Lobbyist Registration Search Lobbyist Records Value Adjustment Board File a VAB Petition (Axia) Search VAB Records Clerk EventsClerk EventsClerk EventsClerk Events AdministrationAdministrationAdministrationAdministration Court DivisionsCourt DivisionsCourt DivisionsCourt Divisions Records SearchRecords SearchRecords SearchRecords Search RecordingRecordingRecordingRecording  Board Records/VABBoard Records/VABBoard Records/VABBoard Records/VAB FinanceFinanceFinanceFinance Inspector GeneralInspector GeneralInspector GeneralInspector General LinksLinksLinksLinks  7/22/25, 2:29 PM Search Value Adjustment Board Records – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/records-search/search-value-adjustment-board-records/1/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 8 of 12 BMRPROD Value Adjustment Board Records 8 Entries Search in WebLink    Advanced More Value... Metadata Entry Properti Modied 3/18 8:46 Created 8/1/ 3:45 Path \Val Adju Boa Rec Template No template a Name 2018 VAB 2019 VAB 2020 VAB 2021 VAB 2022 VAB 2023 VAB 2024 VAB 2025 VAB  7/22/25, 2:29 PM Search Value Adjustment Board Records – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/records-search/search-value-adjustment-board-records/2/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 9 of 12   7/22/25, 2:29 PM Search Value Adjustment Board Records – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/records-search/search-value-adjustment-board-records/3/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 10 of 12 LinksLinksLinksLinks About the ClerkAbout the ClerkAbout the ClerkAbout the Clerk Duties of the ClerkDuties of the ClerkDuties of the ClerkDuties of the Clerk Court ServicesCourt ServicesCourt ServicesCourt Services Jury ServiceJury ServiceJury ServiceJury Service ProbateProbateProbateProbate TracTracTracTrac Records SearchRecords SearchRecords SearchRecords Search Recording ServicesRecording ServicesRecording ServicesRecording Services FinanceFinanceFinanceFinance Privacy StatementPrivacy StatementPrivacy StatementPrivacy Statement Website DisclaimersWebsite DisclaimersWebsite DisclaimersWebsite Disclaimers Submit FeedbackSubmit FeedbackSubmit FeedbackSubmit Feedback Contact UsContact UsContact UsContact Us Contact InformationContact InformationContact InformationContact Information Crystal K. KinzelCrystal K. KinzelCrystal K. KinzelCrystal K. Kinzel Clerk of the Circuit Court & ComptrollerClerk of the Circuit Court & ComptrollerClerk of the Circuit Court & ComptrollerClerk of the Circuit Court & Comptroller 3315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 102 Naples, FL 34112Naples, FL 34112Naples, FL 34112Naples, FL 34112 Phone:Phone:Phone:Phone:  (239) 252-2646(239) 252-2646(239) 252-2646(239) 252-2646 Email: Email: Email: Email: AdministrationAdministrationAdministrationAdministration     Public Records CoordinatorPublic Records CoordinatorPublic Records CoordinatorPublic Records Coordinator Renata RobbinsRenata RobbinsRenata RobbinsRenata Robbins Custodian of Public RecordsCustodian of Public RecordsCustodian of Public RecordsCustodian of Public Records 3315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 1023315 Tamiami Trail East, Suite 102  7/22/25, 2:29 PM Search Value Adjustment Board Records – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/records-search/search-value-adjustment-board-records/4/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 11 of 12 Naples, FL 34112Naples, FL 34112Naples, FL 34112Naples, FL 34112 Phone:Phone:Phone:Phone:  (239) 252-2646(239) 252-2646(239) 252-2646(239) 252-2646 Email:Email:Email:Email: ✉✉✉✉ PublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.comPublicRecordsRequest@CollierClerk.com     Our LocationOur LocationOur LocationOur Location  Website MaintenanceWebsite MaintenanceWebsite MaintenanceWebsite Maintenance Website maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and youWebsite maintenance occurs daily (content and technology updates) and you may experience brief outages.may experience brief outages.may experience brief outages.may experience brief outages. Email PrivacyEmail PrivacyEmail PrivacyEmail Privacy Under Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not wantUnder Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, doyour email address released in response to a public records request, doyour email address released in response to a public records request, doyour email address released in response to a public records request, do not send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or innot send to this entity. Instead, contact this oce by phone or in writing.writing.writing.writing. Copyright © 2025 | Collier Clerk of the Circuit Court & Comptroller. | All Rights Reserved.  7/22/25, 2:29 PM Search Value Adjustment Board Records – Collier Clerk of the Circuit Court & Comptroller https://www.collierclerk.com/records-search/search-value-adjustment-board-records/5/5 2025 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 12 of 12 13. Public Comment13. Public Comment14. Adjournment14. Adjournment