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VAB 2025 Session Org Meeting Minutes 08-18-25 (draft)August 18, 2025 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 18, 2025 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:30 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: CHAIRMAN: Chairman Burt Saunders, BCC Member Chris Hall, BCC Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member Ron Kezeske, Business Citizen Member Rebecca Earney, Homestead Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. Also present: Jennifer Blaje, Property Appraiser’s Office Annabel Ybaceta, Property Appraiser’s Office Derek Johnssen, Finance Director - Collier Clerk of Courts Marty Rustin, BMR/VAB Manager - Collier Clerk of Courts August 18, 2025 Page 2 CHAIRMAN SAUNDERS: The meeting of the Value Adjustment Board, our organizational meeting, will please come to order. Would you please call the roll. MS. COSBY: I think we should -- if we could stand for the Pledge first. CHAIRMAN SAUNDERS: Okay. I was just going to call the roll first, but just -- MS. COSBY: Go ahead. CHAIRMAN SAUNDERS: -- make sure we have a quorum. MS. COSBY: Okay, sure. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, alternate homestead member. COMMISSIONER HALL: Chris Hall here. CHAIRMAN SAUNDERS: Burt Saunders. SCHOOL BOARD MEMBER CARTER: Eric Carter, School Board member. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. MS. COSBY: We do have quorum. CHAIRMAN SAUNDERS: All right. So we do have a quorum. We'll please stand for the Pledge. Commissioner Hall, would you lead us in the Pledge. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: Good morning. If you'll lead us through the agenda. MS. COSBY: Absolutely. So we've gotten through No. 1, roll call. And by the way, I'm Holly Cosby, Value Adjustment Board counsel. We're at No. 2. I have established that we do have a quorum here in the room pursuant to Florida Statute 194.015. Also, I have August 18, 2025 Page 3 reviewed the affidavit of publication for this meeting. I find it sufficient to proceed. CHAIRMAN SAUNDERS: All right. Then we'll move on to the Item No. 3 on the agenda. MS. COSBY: We have already done introductions during roll call. I do want to ask the Board if you would please look at the contact information sheet just to make sure that your contact information is correct. I mean, you're all here, so clearly we are finding you. CHAIRMAN SAUNDERS: All right. And if there are any changes, then we'll present that to you. MS. COSBY: Absolutely. That would be great. Okay. Moving on, we do have -- we do not have Clerk Kinzel here with us today, but we do have one -- two of her members of her staff with us. We have Mr. Derek Johnssen, who is Clerk's designee today, and we also have lead for VAB administration, Marty Rustin, here with us. And then moving on to 3C, I do want to just reach out -- or speak to our appointed members, our citizen members, and confirm a few items on the -- just for compliance so that I can get that on the verbatim. Mr. Kezeske and Ms. Rosenfeld, I want to make sure you are not members or employees of a taxing authority -- HOMESTEAD MEMBER ROSENFELD: Correct. MS. COSBY: -- for the current VAB session. I have the negative for both citizen members. Thank you. And then I want to make sure that I also reflect for the record -- and this would be a question for the entire board. Are any members present going to represent any other governmental entities or taxpayers in any administrative or judicial review of property taxes, meaning are any of you going to be representing anybody in August 18, 2025 Page 4 any VAB matters on the petitioner's side? COMMISSIONER HALL: Heaven's no. MS. COSBY: We have a negative from all board members. Thank you for that. Okay. Moving on to the Item No. 4. Is it okay, Commissioner Saunders, that I just proceed, or do you want to hit it and then get me for -- CHAIRMAN SAUNDERS: No, go ahead and proceed. I think that will be most sufficient. MS. COSBY: Okay. Okay. I don't want to take over. CHAIRMAN SAUNDERS: No, no. You're authorized to take over. MS. COSBY: Okay. Thank you. Moving on to Item No. 4, discussion regarding VAB chairperson. So on July 8th, 2025, the Board of County Commission appointed Commissioner Hall and Commissioner Saunders to the Value Adjustment Board. We're grateful that both of you are here. Further, the BOCC appointed Commissioner Saunders as VAB chair. That needs to be done by the Commission and no longer by VAB. So we followed compliance. And at this point I'm just looking to Commissioner Saunders -- and it doesn't need a vote, just an appointment. Who would you like to appoint as your Vice Chair? CHAIRMAN SAUNDERS: Commissioner Hall. MS. COSBY: Okay. Thank you. Moving on to Item No. 5, a motion is needed to approve today's agenda. SCHOOL BOARD MEMBER CARTER: So motion. COMMISSIONER HALL: Second. MS. COSBY: We have a motion and a second. Is there any discussion? (No response.) August 18, 2025 Page 5 MS. COSBY: Those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Item 6, recommendation reaffirming, by Resolution 2025-01, the appointment of myself for VAB counsel for the 2025 VAB year. And there -- I will advise for the record this is my first renewal of my five-year contract. I've gone through the first three. This is year four. This will take us through May 31st, 2026, and there are no changes to the contract. CHAIRMAN SAUNDERS: And I will say in support of that that she does an excellent job and is willing to take over the meetings and make sure we get everything done, right, so... MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: I couldn't agree more. CHAIRMAN SAUNDERS: Do you need a motion for that? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: I'm make the motion to approve that. MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SAUNDERS: Is there any discussion on that motion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. August 18, 2025 Page 6 HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Thank you. I'm honored. Moving on to Item No. 7, we have special magistrate information. So 7A, recommendation to reaffirm by resolution 2025-02 the appointment of VAB special magistrates for the 2025 VAB tax year. I will advise for the record these are also renewals of contract. Nothing has changed. All are returning except for Magistrate Mario de la Guardia, but we do have special -- and he was a tangible property tax magistrate, but we do have Steven Nystrom still on our roster for tangibles. So we are -- still have full roster, and I will advise for the record that I have checked with their credentials. All do remain compliant and competent to serve, but we do need a motion to -- CHAIRMAN SAUNDERS: All right. Is there a motion to approve -- COMMISSIONER HALL: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Seeing no discussion, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. August 18, 2025 Page 7 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. Thank you. Moving on to Item 8, approval/acceptance of the minutes to the VAB record for the minutes of the March 17th, 2025, VAB final meeting of 2024. CHAIRMAN SAUNDERS: Okay. I know we've all diligently studied those minutes. SCHOOL BOARD MEMBER CARTER: Every word. CHAIRMAN SAUNDERS: And if anyone has any corrections... (No response.) CHAIRMAN SAUNDERS: Seeing none. All in favor of approval, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item No. 9, Department of Revenue training. I had my notes when I prepared for this agenda that the training wasn't available, and then two days later it was. So I will advise now that the training is available. I can advise you that I have not taken the training yet because I have been organizing VABs sequentially, and then I was in a convention this weekend. So once I'm finishing organizing Collier, I intend to start the training. When it is done -- and I will complete it as soon as I can. August 18, 2025 Page 8 CHAIRMAN SAUNDERS: Do you think it would be advisable to have our Vice Chairman take the training as well? MS. COSBY: I think it's a proper hazing method, yes. COMMISSIONER HALL: All opposed? MS. COSBY: I will make sure that I do advise for the board -- for the record that me taking the training does stand for all of you taking the training. CHAIRMAN SAUNDERS: All right. Perfect. MS. COSBY: So because I take it, you don't have to. However, I do want to encourage all of you to peruse it. And if you -- but if you ever have any questions about the Value Adjustment Board process, my email address on your contact information has changed. So I did not point that out when we were talking about contact information. My new email address is vablawyer@outlook.com. It is very simple. VAB lawyer, all one word, at outlook.com. If you ever need anything, ever have any VAB procedure, operations, policies, questions, please reach out to me. But I will take the training. I will complete it. Last year I got a 99 on the test out of 100, so I failed you by one. I will assure you as well that all special magistrates, we will make sure that they take the training prior to holding hearings here in Collier County. CHAIRMAN SAUNDERS: Thank you. We'll move on to No. 10. MS. COSBY: Yes, sir. Number 10, VAB attorney report, general business, VAB reference materials. I will read these in sequence. We can go -- we'll go one by one. I'll advise whether this is informational or if we need a motion. 10A, general overview of Value Adjustment Board's role in the Florida property tax system, including a process for complaints and the newly adopted legislative changes that affect the VAB process. August 18, 2025 Page 9 That document is something that is prepared by my office. It is a three-page document. It is actually entitled "Collier County Value Adjustment Board General Information, Florida's Property Tax System, Respective Roles Within the System, Taxpayers Opportunities to Participate in the System, and Property Taxpayer Rights." I think that's the one that I'm -- yes. And that has been updated to reflect the new laws that have been approved by the governor pursuant to House Bill 71 -- 7031, which is now also rules of Florida, Chapter 2025-208. If you have any questions -- that's a good synopsis of the VAB process. So if you want to read that three pages, that would be a great place to start. CHAIRMAN SAUNDERS: All right. Thank you. MS. COSBY: Moving on to 10B, I would need a motion to adopt, by resolution, 2025-03 relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. And before you take a vote, I want to make sure that I read this in the record. Okay. COMMISSIONER HALL: Is there a way to blow that up just a little bit for Commissioner Saunders? MS. COSBY: I will advise that there are redline and clean versions provided. With regards to the evidence uploads, policies and procedures, we updated those to comply with law for evidence exchange changes. And the evidence exchange changes are as of September 1st of this year. Prior to September 1st of this year, evidence exchanged was as follows: Petitioner provides their evidence to the Property Appraiser at least 15 days prior to the hearing, and they need to -- they, the petitioner, needs to request Property Appraiser's evidence in writing. And if that is done, then at least seven days prior to the hearing August 18, 2025 Page 10 the Property Appraiser must then exchange their evidence back to the petitioner. That process is gone. The process now is 15 days prior to the hearing each must exchange evidence with the other. There's no chicken and egg, who comes first. They both just simultaneously, or whenever, they both have 15 days to provide evidence to the other. There's no triggering event for one to happen before the other happens. That's very big, and that's something that I need to make sure I get in the record today, because otherwise, if I didn't, we'd have to have another organizational meeting for me to make sure to tell you that. So that's the new evidence exchange law. And if we had started scheduling hearings prior to, let's say, September 1st, we would have had to then reschedule those hearings to account for the new evidence exchange law. We haven't done that. We're not scheduling hearings till probably October, so we're in the clear on that. But that -- I updated our local policies and procedures on evidence uploads and things like that to reflect the new law moving forward. Even though it doesn't start until September 1st, let's get it going. Let's make sure that we resolve it. CHAIRMAN SAUNDERS: Very good. MS. COSBY: Okay. Moving forward with regards to the telephonic properties -- policies and procedures that you also have a redline and clean version, and it is updated regarding the law changes that actually take effect January 1st of 2026; however, we already hold telephonic procedures. Let's go ahead and get those done as well. So what that is is the time to request an electronic hearing, because it can be Zoom or telephonic, whatever the Board pleases, whatever we can accommodate. At this time we're accommodating telephonic. We've had a -- we had it before. I think that they could request up to three days or seven days prior to the hearing. The law August 18, 2025 Page 11 says 10, so I needed to update that to 10. Previously, we did have some requirements. If you wanted to appear tele -- electronically, you had to either be ill or be a certain number of miles away. That's no longer allowable as of January 1st. And I just say rip the Band-Aid off and move on, and let's get it going now. So I have updated our policies and procedures to remove those triggering events as well. It's just if they request it, they're permitted. There's also -- we did have a requirement to have a notary present for any remote parties to take an oath and fill out an affidavit. That's a lot of chasing on the part of the administration to get all of that paperwork done. It can be done as effectively by the magistrate, as a judge does during a remote hearing, where the judge asks them to -- the person that's remote to state their name, give some qualifying identifying information and possibly their relation to the parcel in this case. And so that's what we're going to do is the magistrate will then administer the oath just the way a judge does in a remote hearing. It's as effective. It takes away some of the extra burden on our administration. So those are the -- those are the changes that we've made to the telephonic policies and procedures. And then moving forward -- further from that, we are voiding the forms requiring magistrates to consent or decline remote hearings because as of January 1st, they must consent anyway, and I don't think that any of our magistrates are opposed to holding electronic hearings. So we're removing that form because it won't be -- it won't be valid or consistent with law as of January 1st anyway. And then they are voiding two other forms, telephonic hearings sworn affidavit -- or one more. The sworn affidavit because there's no -- going to be no longer any requirement for a notary to administer an oath for remote parties. So it takes some pressure off August 18, 2025 Page 12 administration to chase parties for this extra form. Those are the updates to our local policies and procedures for 10B. I want to know before we pass this or ask for a motion, does the Board have any questions? CHAIRMAN SAUNDERS: Seeing no questions, I'll call for a motion. Is there a motion to approve resolution -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- 2025-03? COMMISSIONER HALL: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item C, 10C. We have a recommendation to designate myself, legal counsel, to determine good cause for late-filed petitions and rescheduled hearings. SCHOOL BOARD MEMBER CARTER: So motion. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. August 18, 2025 Page 13 CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item 10D. Recommendation to adopt 2025-04, which is a resolution for VAB petition as -- for an increase in filing fee of $50 per parcel and let me qualify that. This was as a result of House Bill 7031, which became Florida Law 2025-208. Part of that law states that now VABs can charge up to $50 per petition -- per parcel, sorry, for filing fees for VAB. It does also state, though, that -- the petitions for portability. So anybody looking to appeal their portability differential or transfer of the difference, those petitions remain at $15 per parcel. CHAIRMAN SAUNDERS: All right. HOMESTEAD MEMBER ROSENFELD: So it's per parcel as opposed to per -- okay. MS. COSBY: It's per parcel, because sometimes there are multi-parcel petitions filed, so it is -- HOMESTEAD MEMBER ROSENFELD: Right. MS. COSBY: It's -- for those, as long as they're contiguous and similar or identical, it's $50, then five each. There's -- the program works out how to do that, but for -- for most petitions, it will be $50 per parcel. HOMESTEAD MEMBER ROSENFELD: Okay. MS. COSBY: And then it will be 15 for portability. CHAIRMAN SAUNDERS: All right. You had explained just in a brief conversation before the meeting that the County Commission has been subsidizing the filing of those. There are a couple members that didn't hear that conversation. August 18, 2025 Page 14 MS. COSBY: Okay. I absolutely will go through that again. CHAIRMAN SAUNDERS: Just real quickly. MS. COSBY: Yeah, absolutely. This is a good public policy discussion to have. So the VAB -- the filing fee for petitions is meant to, quote-unquote, "defray the costs of operating the VAB." Fifteen dollars per petition doesn't do it. Fifty won't do it, but whatever the filing fee does not cover, the Board of County Commission pays VAB operations at three-fifths, and the School Board pays VAB operations at two-fifths. So that's why your board is made up of 60 percent BOCC and BOCC citizen member and 40 percent School Board and School Board member because that is the -- that is how you-all cover the VAB operations costs. By charging more per petition, this takes less -- this will be -- there will be less that the VAB needs to ask your respective boards to cover VAB operations. So that's what I -- that's why I would be recommending the increase, because then it will allow VAB to be a little bit more self-sufficient as far as operating and revenue. It won't be 100 percent, but it will make it less that we ask the respective boards to cover VAB operations. CHAIRMAN SAUNDERS: All right. Are there any questions or comments concerning this resolution? (No response.) CHAIRMAN SAUNDERS: Seeing none, we need a motion to adopt -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- 2025 -- 2025-04, the petition for the fees. So we have a motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a second. All in favor, August 18, 2025 Page 15 signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passed unanimously. MS. COSBY: Wonderful. Thank you. I want to ask, before we move forward, VAB administration, have we had any petitions filed yet? CHAIRMAN SAUNDERS: If you could use the microphone. MR. RUSTIN: We've had very few at the old rate. MS. COSBY: How would the Board like VAB administration to treat petitions filed prior to today? Do you want VAB administration to go back and ask those petitioners to make up the filing fee, or do you want -- do you want it to start today at $50? HOMESTEAD MEMBER ROSENFELD: I would vote to start today. SCHOOL BOARD MEMBER CARTER: I would start today. CHAIRMAN SAUNDERS: Yeah, I think that's fair, because they may not have filed if it was going to be a $50 fee. SCHOOL BOARD MEMBER CARTER: Okay. MS. COSBY: Okay. All right. Thank you. Thank you for answering that question. I apologize for putting you on the spot. I had that highlighted to take care of. Thank you. Okay. Moving on to 10E, Florida Department of Revenue forms DR-488p. These are the initial certifications of the Value Adjustment Board. I need approval. CHAIRMAN SAUNDERS: All right. So you just need a August 18, 2025 Page 16 motion to approve the form; is that -- MS. COSBY: Yes, and to allow the Chair to sign those. CHAIRMAN SAUNDERS: Oh, okay. We need a motion, then, to -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- approve the signature. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion. We have a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passed unanimously. MS. COSBY: Moving on to 10F. We request approval to -- for the destruction of VAB records in accordance with the general records schedule GSL -- GS1-SL for the 2019 VAB year records. Apparently there are three boxes that have been held for four years with no appeals filed. CHAIRMAN SAUNDERS: All right. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. August 18, 2025 Page 17 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: All right. Moving on to 10G. I will read all of these items into the record. I will advise that they -- and when we're done, even though this says "informational," I will ask the Board for a motion to adopt all of the reference materials that I am reviewing with you. And I will advise for the record they are present in the room today, and they are also on the VAB -- the Clerk's VAB website. And those reference materials include Florida Government in Sunshine Manual; Florida Administrative Code 12D-9; Department of Revenue VAB forms including the -- there are a few -- the word is escaping me at the moment. But there are some interim forms that have been released by the Department of Revenue -- provisional. There's the word I'm looking for. There were a few provisional forms that the Department of Revenue has issued. Those provisional forms are DR-481, DR-486, and DR-486 port; PT101, PT902020. Those are here in the room as well with us today. Those are provisional forms for notices of hearing and VAB petition forms. We also have Florida Administrative Code 12D-10; Florida Administrative Code 12D-51.001, 12D-51.002, 12D-51.003. We have the Uniform Policies and Procedures Manual and other legal resources and reference materials issued by the Department of Revenue. We have information -- I realize I'm talking fast, and I'm sorry. Information for taxpayers regarding the Florida property tax system and the Value Adjustment Board process and a property brochure, and then we have Florida Statutes 119, 286, 192, 193, 194, 195, and 196. And I would respectfully ask the Board adopt all of those. August 18, 2025 Page 18 CHAIRMAN SAUNDERS: Okay. We need a motion to approve or adopt all of those documents. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passed unanimously. MS. COSBY: Okay. Moving on to 10H. It is informational only. This was a VAB 2024 expense report for -- it says on the cover sheet 686 petitions filed, but it's not. The correction of that is 593. We had 593 petitions filed during the 2024 VAB session, and then you have a copy of what it looked like, what the expense report looked like. CHAIRMAN SAUNDERS: And that's just an informational item? MS. COSBY: Yes, sir. Yes, sir. Moving on to -- unless anybody has any questions. (No response.) MS. COSBY: Okay. Moving on to Item 11, VAB dates of importance. TRIM notices mailed today, Property Appraiser's Office? MS. YBACETA: Tonight. MS. COSBY: Thank you. Awesome. That means that there will be -- 11B, the deadline to file August 18, 2025 Page 19 petitions for the Value Adjustment Board would be Friday, September 12th. Moving on to Item 11, magistrate hearings. They will commence in October. They will go through February or March. There will be more dates if needed based on filings. 11D proposed final Value Adjustment Board meeting for the 2025 tax year. They do have the room reserved already. We've got either March 16th or the 27th of 2026. I can tell you I'm available for those dates. Do either of those please the Board more than others? One is a Monday and one is a Friday. March 16th is a Monday; March 27th a Friday. SCHOOL BOARD MEMBER CARTER: Mondays are better for me. BUSINESS MEMBER KEZESKE: Me too. MS. COSBY: Mondays? SCHOOL BOARD MEMBER CARTER: Yeah. MS. COSBY: Okay. So we're looking at March 16th. CHAIRMAN SAUNDERS: Monday will work for me as well. BUSINESS MEMBER KEZESKE: What time, 9:30? MS. COSBY: Oh, we're doing 9:30, if that works for the Board. CHAIRMAN SAUNDERS: Sure. All right. Do you want a motion to approve that date? MS. COSBY: No. We've got it on the record. Thank you. CHAIRMAN SAUNDERS: All right. MS. COSBY: Moving on -- thank you for asking, though. Moving on to Item 12A, advise the Board of continued advertising method. We are fully online in compliance with Chapter 50 of the Florida Statutes. And I will tell you that that is due to Mr. Johnssen's recommendation. He worked with Clerk Kinzel. She also wanted to get that moving. It has saved the VAB a lot of cost, and it's working very well. August 18, 2025 Page 20 And Mr. Rustin also was a huge part of a very large collaborative effort to make sure that we could make that happen, and they worked really hard. So I just want to acknowledge them. They did ask me a few legal questions, but for the most part, it was a huge collaborative effort on their part to move in that direction, and it's working very well. Moving on to 12B, legislative update. Now, on your agenda it shows Department of Revenue Property Tax Oversight Bulletins 25-01 through 25-04, except that on Friday, the 15th, at 2 p.m., the Department of Revenue not only released their training but also released 16 more -- no, 14 more bulletins, which I have here. I will go through them as quickly as I can. Just to give you an idea of what they're about, but I will give you the heavy ones that do affect the Board. So 25-01 addresses the -- raising the filing fee from $15 to 50 except for portability, which remains at 15. 25-02 advises there's no more requirement for petitioner to request for Property Appraiser evidence. The time frame for evidence exchange is now the same for both parties, 15 days prior to the hearing. Additionally, fun fact, it states if the Property Appraiser fails to provide evidence to the petitioner, the hearing may be rescheduled. And so it's interesting, it doesn't require that the hearing be rescheduled if the petitioner doesn't exchange, but it does say if the Property Appraiser fails to exchange, then the hearing may be rescheduled. 25-03, assessment of citrus equipment unused due to citrus greening. That equipment must be valued at salvage. The application to the Property Appraiser for that was due August 1st. 25-04, there are state funds for physically restrained -- constrained counties. It's $500,000. I don't believe that that applies to Collier County. But just in case it did, I will advise August 18, 2025 Page 21 that for a fiscally constrained county, for tax refunds for catastrophic events -- so when Ian affected a home and then the property owner applied for tax refunds, if they received a tax refund from the Tax Collector -- and this is a -- that was a fiscally constrained county, the county could apply to the Department of Revenue to receive some of those funds back. It's a total of 500,000 for however many fiscally constrained counties there are in the state of Florida, and they do have until October 1st to apply for those funds, and there is a Department of Revenue form for that. So just, again, advising that that is part of the law. PT05 -- 25-05 addresses agricultural lands in a state or federal eradication program. 25-06 addresses calculation of refunds of the overpayment of ad valorem taxes proceedings before the Value Adjustment Board. So that's calculations for those refunds. 25-07, electronic appearances at the Value Adjustment Board, so this addresses telephonic hearings, and that's -- or any electronic hearings, and that is effective January 1st. But we do hold them here in Collier County. 25-08 addresses deadline to file suit in Circuit Court post Value Adjustment Board decisions, and that is now -- I think that's 30 days after the Property Appraiser recertifies the tax roll. 25-09, ad valorem taxation of leased flight simulation training devices. 25-10 addresses affordable housing property exemption, multifamily projects. And a lot of these are applied by the special magistrates during hearings. A lot of these laws will be applied by the special magistrates. 25-11 address affordable housing property exemption land leased from a housing finance authority from a non-profit. August 18, 2025 Page 22 25-12 addresses affordable housing exemption for properties on state-owned lands. 25-13 addresses exemption for affordable housing on governmental property. 25-14 addresses educational property exemption, Gold Seal Quality childcare facility. 25-15 addresses changes to homestead property square footage threshold for reassessments after misfortune or calamity damage or destruction. That one is effective June 26th. 25-16 addresses transfers of homestead property into a community property trust. 25-17, Value Adjustment Board's new evidence -- new exchange of evidence procedures required effective September 1st, and that was what I read into the record so we don't have to have an additional organizational meeting. And 25-18, finally, transmittal of new Value Adjustment Board petition and notice of hearing forms for new required exchange of evidence procedures, and that, actually, the VAB administration will need to know for whichever -- whichever petitions that you have already received, you need to send a new petition form, the new one that's provisional right now, to a petitioner to fill out and submit so that they see the new evidence exchange information that is effective September 1st. So we will need to reach out to whomever has filed a petition and make sure that they submit a new petition on the new forum. That concludes my presentation on 12B for the legislative updates. CHAIRMAN SAUNDERS: All right. Let me see if there are any questions or comments. MS. COSBY: Yes, absolutely. CHAIRMAN SAUNDERS: Seeing none, we'll move on to No. August 18, 2025 Page 23 C, 12C. MS. COSBY: Thank you for your time in listening to that. Item C, provide compliance review and address any outstanding matters on the record. I will try to do this as quickly as possible. I will advise for the record that the VAB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen. I'll advise for the record that all procedures and forms of the Board and special magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I will advise for the record that the VAB is in compliance with Florida Statute 194 and 12D -- Florida Administrative Code 12D-9 at this time. I will advise for the record that all local procedures are ministerial in nature. They are not inconsistent with governing statutes, case law, Attorney General opinions, or rules of the Department. And then, finally, I will advise for the record that there are three items that cannot be completed at this time, and those three compliance items are that I have taken the training, and that's because it wasn't released until Friday, but I will get on it quickly. And I will advise administration when I am done taking the training. I also take the exam and make sure I know what I'm doing. Additionally, all appointed special magistrates, we will ensure that they receive the training and complete that before holding hearings here in Collier County. And finally, when a petition is filed in Collier County on a parcel that is located within a municipality, "the City of," "the Town of," when we provide notices of hearing to the petitioner and the Property Appraiser for those hearings, we also must provide a notice of hearing to the CEO of that municipality. That hasn't been done because hearings haven't been set yet, but as soon as they are, those notices will go out. I check with administration. They provide me August 18, 2025 Page 24 those monthly reports showing that they've done that. At the end, I come back to the final meeting and I show you those monthly reports and provide that they've been done. But at this time, those are the three items that cannot be completed, and I just want to make sure -- advise the Board on the record of those things. Does the Board have any questions? CHAIRMAN SAUNDERS: I don't see any questions concerning Item 12C. MS. COSBY: Wonderful. CHAIRMAN SAUNDERS: So we'll move on to public comment. Don't see any. SCHOOL BOARD MEMBER CARTER: That's odd. We usually have so many. Mr. Hall must have chased them off. CHAIRMAN SAUNDERS: They'll all be here on Tuesday, the 26th, for the County Commission meeting. MS. COSBY: We'll let the record show that you did keep public comment open enough -- for a long enough time for anybody to step up. SCHOOL BOARD MEMBER CARTER: To walk in? CHAIRMAN SAUNDERS: All right. So is there anything else that we need to cover? MS. COSBY: I would just advise that even though we try to keep this fast, and typically we're under 30 minutes, for all the law changes that I've had to advise you-all of today, to get this done in 33 minutes is an accomplishment. SCHOOL BOARD MEMBER CARTER: It's impressive. CHAIRMAN SAUNDERS: Well, you have a Board, and all of us have reviewed all of those rules -- MS. COSBY: Yes. CHAIRMAN SAUNDERS: -- and all of the statutes in preparation for today's meeting, so -- August 18, 2025 Page 25 MS. COSBY: You-all come in here ready, and I appreciate that. SCHOOL BOARD MEMBER CARTER: You really didn't need to go over it. We already knew everything. MS. COSBY: Yes. It's just a reminder and to get it all on the record. So I -- I'm grateful for all of your studying and reading in advance. Thank you. SCHOOL BOARD MEMBER CARTER: Hours, we spent. CHAIRMAN SAUNDERS: All right. If there's nothing else, then, any other comments from the Board? (No response.) CHAIRMAN SAUNDERS: Seeing none, we are adjourned. MS. COSBY: Thank you. ***** August 18, 2025 Page 26 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 10:02 a.m. COLLIER COUNTY 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.