Agenda 05/26/2015 Item #10A 5/26/2015 10.A.
EXECUTIVE SUMMARY
Recommendation to appoint two Commissioners as regular members and three
Commissioners as alternate members to the Value Adjustment Board (VAB).
OBJECTIVE: To appoint two (2) Commissioners as regular members and three (3) Commissioners as
alternate members to the Value Adjustment Board(VAB).
CONSIDERATIONS: The VAB shall meet for the following purposes:
1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3),F.S.
2. Hearing complaints relating to homestead exemptions as provided for under Section 196.151,F.S.
3. Hearing appeals from exemptions denied,or disputes arising from exemptions granted,upon the
filing of exemption applications under Section 196.011,F.S.
4. Hearing appeals concerning ad valorem tax deferrals and classifications.
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;
• 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. The citizen members should also be available to attend VAB meetings during an
advertised meeting day in August,in October,and in March of the following year when the VAB
holds its final meeting.
Currently,Commissioner Fiala and Commissioner Hiller are the regular members,while Commissioner
Henning and Commissioner Nance serve as alternates. Commissioner Taylor was elected to office after
the VAB appointments had been made for the 2014/2015 session.
The VAB cannot hold its Organizational Meeting until all members of the board are appointed,even if the
number and type of members appointed are sufficient to constitute a quorum.The organizational meeting
will take place in August 2015 in the Board of County Commission Chambers.
FISCAL IMPACT: NONE.
GROWTH MANAGEMENT IMPACT: NONE.
RECOMMENDATION: That the Board of County Commissioners appoints two(2)Commissioners as
regular members and three(3)Commissioners as alternate members, and to direct the County Attorney to
prepare a resolution confirming the appointments.
PREPARED BY: Mike Sheffield,Manager,Communication and Customer Relations Division
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5/26/2015 10.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 10.10.A.
Item Summary: Recommendation to appoint two Commissioners as regular members and
three Commissioners as alternate members to the Value Adjustment Board (VAB).
Meeting Date: 5/26/2015
Prepared By
Name: BrockMaryJo
Title: Executive Secretary to County Manager,County Managers Office
5/18/2015 12:04:06 PM
Submitted by
Title: Executive Secretary to County Manager, County Managers Office
Name: BrockMaryJo
5/18/2015 12:04:07 PM
Approved By
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/18/2015 1:29:59 PM
Name: SheffieldMichael
Title:Manager-Communications&Cust. Relations, Communication&Customer Relations Division
Date: 5/18/2015 1:31:34 PM
Name: OchsLeo
Title: County Manager,County Managers Office
Date: 5/18/2015 2:21:01 PM
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