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VAB Minutes 03/05/2018 R March 5, 2018 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 5, 2018 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: CHAIRMAN: Andrew Solis Burt L. Saunders Erick Carter (School Board) Rebecca Earney (Citizen Member) Nace Cohen (Citizen Member) COUNSEL TO THE VAB: Holly E. Cosby, Esq. Also Present: Jennifer Blaje, Collier County Property Appraiser's Office Jack Redding, Collier County Property Appraiser's Office Page 1 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA MARCH 5, 2018 @ 9:00 am Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Andy Solis, VAB Chairman (BCC, District 2) Burt Saunders, VAB Vice-Chairman (BCC, District 3) Erick Carter (Collier County School Board, District 4) Nace Cohen (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Shawn Khan, MD, MBA (Alternate Homestead Citizen Member) 1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today's agenda B. Approval/Acceptance of Minutes from October 2, 2017 VAB meeting 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB 1) Department of Revenue — Property Tax Oversight (a) Proposed Rule Change: Rule 12D-9.020, F.A.C., "Exchange of Evidence" (b) Proposed Rule Change: Rule 12D-16.002, F.A.C., "Index to Forms" Page 1 March 5,2018 - DR-486, Petition to the Value Adjustment Board — Request for Hearing - DR-486PORT, Petition to the Value Adjustment Board — Transfer of Homestead Assessment Difference —Request for Hearing 2) Florida Legislative Session (2018) Proposed Bills (a) HB 503 / SB 454 "Limitations on Homestead Assessments" (linked SB 452; compared HB 501) (b) HB 527 / SB 1000 (similar) "Homestead Exemption for Surviving Spouses of Deceased Disabled Veterans" (c) HB 765 "Truth in Millage Notices" (no SB companion) (d) SB 650 "Administrative Review of Property Taxes" (no HB companion) B. Recommendation to Declare a Vacancy 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2017 VAB • Homestead Exemption Petitions • Wholly Exemption Petitions • Tangible Personal Property • Tax Petitions: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board — Tangible Personal Property (DR-488 TPP) 8. Adoption of Certification of the Value Adjustment Board — Real Property (DR-488 RP) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) Page 2 March 5,2018 10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency 11. Set date for 2018 VAB Organizational Meeting: Monday, August 6, 2018 at 9:00 am (proposed & room reserved) 12. Adjourn Page 3 March 5, 2018 March 5, 2018 MS. COSBY: We have a hot mic. CHAIRMAN SOLIS: So we will call the March 5th, 2018, Collier County Value Adjustment Board meeting to order. MS. COSBY: Okay. And we will begin with Item No. 1, and it will be the Pledge of Allegiance. If everybody would stand, please. CHAIRMAN SOLIS: And, Mr. Carter, could you lead us in the Pledge. SCHOOL BOARD MEMBER CARTER: Yes. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Continuing with Item 1. This is Holly Cosby, Value Adjustment Board counsel, for the record. I have reviewed the Affidavit of Publication, and I find it sufficient to proceed. We would need to move forward with introductions, and then I'll verify quorum. Commissioner Saunders, we'll start with you. COMMISSIONER SAUNDERS: I'm supposed to introduce myself? MS. COSBY: Yes, sir, please. COMMISSIONER SAUNDERS: I'm Burt Saunders. MS. COSBY: Commissioner. COMMISSIONER SAUNDERS: I'm sorry. Let me rephrase this for the record. I am Commissioner Burt Saunders, District 3. MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: Erick Carter, School Board, District 4. MS. COSBY: Thank you. CHAIRMAN SOLIS: Andy Solis, County Commissioner, District 2. HOMESTEAD MEMBER EARNEY: Rebecca Earney, Homestead Citizen Member. MS. COSBY: Thank you. And I will advise for the record, Page 2 March 5, 2018 pursuant to Florida Statute section -- or Chapter 194.015, we do have quorum here and can proceed with the meeting today. Moving on to the next item, it's Item 2A approval of today's agenda. We would need a motion. COMMISSIONER SAUNDERS: I'll make that motion. SCHOOL BOARD MEMBER CARTER: I'll second. MS. COSBY: Motion by Commissioner Saunders, second by Mr. Carter. Do we have any discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to section -- Agenda Item Section 2B. We have approval and acceptance of the minutes from the October 2nd, 2017, Value Adjustment Board special meeting. Has everybody had an opportunity to review those minutes? (No response.) MS. COSBY: I'll entertain a motion at this time to approve those minutes. SCHOOL BOARD MEMBER CARTER: I so motion. MS. COSBY: Motion by Mr. Carter. COMMISSIONER SAUNDERS: Second. MS. COSBY: Second by Commissioner Saunders. Is there any discussion? (No response.) Page 3 March 5, 2018 MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to section 3. Now we have 3A. We have updates from the Department of Revenue and/or the current session of the Florida Legislature affecting the Value Adjustment Board. And I will advise the Board that there are proposed rules in Section lA and B. There are some proposed rules. I don't believe those have been promulgated yet, so there's nothing that's substantively impactful. And the same with Section 3A2; there are some proposed bills, but at this point nothing has been passed and nothing is substantively impactful as far as the VAB goes. We have a few things as far as notations on homestead, homestead exemption for surviving spouses of the deceased, disabled veterans. Actually, Truth in Millage notices, that's a large one, and I'll give a brief cap on that. Essentially, property appraisers are looking to have the TRIM notices at some point on the website only and not as a mailing any further. I think they're going to do something where they do a postcard mailing for a few years, and then after that you'll get a postcard saying that the TRIM notice is available online, and then you can access it. I'm not quite sure where it's going to go, but that's a pretty exciting one for the Property Appraiser's Office. (Mr. Cohen is now present in the boardroom.) And I'll just advise for the record that we have Mr. Cohen here now, our school board (sic) citizen member. Page 4 March 5, 2018 Thank you for joining us. BUSINESS MEMBER COHEN: Good morning. Thank you. MS. COSBY: And then actually we have Section 3B, recommendation to declare a vacancy, and that actually we will need board action on. And as it was explained to me, if you'll turn to Agenda Item 3B, there is a secondary -- I think there's a secondary citizen member on the BOCC side. The Value Adjustment Board's required to have one. Collier County has elected to have two, so we had an alternate citizen member appointed by the BOCC, and that member has not attended any meetings. CHAIRMAN SOLIS: Who is it? MS. COSBY: That is a good question. BUSINESS MEMBER COHEN: Shawn Khan. MS. COSBY: Yeah. I think it's Mr. Khan. Thank you, Mr. Cohen. CHAIRMAN SOLIS: That's an alternate position? MS. COSBY: Yes, sir. And so at some point prior to my seat here as counsel, there was appointed a secondary citizen member just in case, I guess, Mr. Cohen couldn't make it, and he has not shown up to anything. So what they want to do is they want to vacate that position and maybe open it back up to the BOCC to appoint a second -- CHAIRMAN SOLIS: Okay. MS. COSBY: -- a new alternate citizen member. CHAIRMAN SOLIS: Has anybody heard from him or talked to him or -- HOMESTEAD MEMBER EARNEY: Just the email traffic that has gone back and forth. He's been out of the country at each meeting. CHAIRMAN SOLIS: Okay. SCHOOL BOARD MEMBER CARTER: So is it required for an Page 5 March 5, 2018 alternate to be at the meeting or no? MS. COSBY: There is no requirement for the alternate. And I apologize for my lack of further information. Just from what I understand, it's not a requirement, I can advise, but they did decide at some point -- there was a board that decided to have an alternate just in case, I guess, so we can ensure an quorum, and that just -- that alternate has never shown up; never been available for any of our meetings. So they would -- VAB admin is requesting to vacate that seat from Mr. Khan and probably open it back up to the BOCC to appoint another alternate citizen member if the VAB ever needs one. COMMISSIONER SAUNDERS: So you just need a motion to -- MS. COSBY: We do need a motion to declare a vacancy. COMMISSIONER SAUNDERS: I'll make that motion. MS. COSBY: Do we have a second? BUSINESS MEMBER COHEN: I'll second. MS. COSBY: We have a motion from Commissioner Saunders, a second from Mr. Cohen. Do we have any further discussion? CHAIRMAN SOLIS: Well, I'm just wondering if we shouldn't ask him if he would just like to resign. SCHOOL BOARD MEMBER CARTER: I agree with Mr. Solis. CHAIRMAN SOLIS: If he hasn't been able to make it, then maybe he would just rather resign, and we wouldn't have to remove him. COMMISSIONER SAUNDERS: With the permission of the second, then I will amend the motion to reflect staff to inquire as to his intention in terms of whether he'd like to stay or resign. MS. COSBY: Okay. COMMISSIONER SAUNDERS: And if he does resign, then we'll have the BOCC appoint another alternate. MS. COSBY: Okay. We have an amended motion from Page 6 March 5, 2018 Commissioner Saunders that the VAB admin will reach out to Mr. Khan and ask for his intentions with regards to the alternate position, and if Mr. Khan has no intention of continuing, we'll ask him to formally resign in writing to the Value Adjustment Board. Do we have a second to that amended motion? BUSINESS MEMBER COHEN: I have a question. MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: Are we going to get another alternate, or is this just -- are we eliminating the alternate position altogether with this motion? MS. COSBY: They are not. At this point they are just asking for the vacancy so the BOCC can appoint another alternate citizen member. BUSINESS MEMBER COHEN: All right. I'll second. MS. COSBY: We have a second to the amended motion. Do we have any further discussion on this item? HOMESTEAD MEMBER EARNEY: What's the time frame, the time frame of getting him the letter and his response and -- MS. COSBY: We'll work on it. HOMESTEAD MEMBER EARNEY: -- because it's not going to come up again until our August meeting. MS. COSBY: Yes, sir -- yes, ma'am. What we'll probably do is I'll engage admin in pursuing that expeditiously, and hopefully we'll have something by the end of April from Mr. Khan, and I'll set that as a deadline for April 30th. CHAIRMAN SOLIS: And if he intends to stay, hopefully he'll commit to being here in August. MS. COSBY: Correct. And if not, that should give the BOCC enough time to appoint an alternate citizen member for our August meeting. Any further discussion on this matter? Page 7 March 5, 2018 (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Agenda Item 4, public comment. Do we have anybody present today that wishes to comment from the public? (No response.) MS. COSBY: With nothing, we'll move on to Agenda Item 5, Value Adjustment Board members or staff comment. Do the board members have any comments at this time, questions, or do we have anything from the staff? (No response.) MS. COSBY: To my knowledge, none. We can move on to Item 6, adoption of special magistrate recommendations for the 2017 Value Adjustment Board. And I would advise that this large stack of paperwork is all of the recommendations from the petitions to the Value Adjustment Board this year that were heard by special magistrates. I have reviewed them all for legal consistency, form, and compliance, and at this time they all do comply and they are all consistent with the Florida Statutes and laws and rules that govern our VAB. And at this point we would need a motion unless there's any further -- we can discuss after the motion, but we would look for a motion to adopt. Page 8 March 5, 2018 SCHOOL BOARD MEMBER CARTER: I motion to adopt. MS. COSBY: We have a motion from Mr. Carter. COMMISSIONER SAUNDERS: Second that. MS. COSBY: We have a second from Commissioner Saunders. Any discussion with regard to the adoption of special magistrate recommendations? (No response.) MS. COSBY: Okay. With none, those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Item 7, adoption of a certification of the Value Adjustment Board tangible personal property, which is the DR Form 488 TPP, and what that is is that is the actual showing of the actual impact Value Adjustment Board had on ultimate taxable values for the tangible personal property, and you'll see that it's zero, actually. And we would need a motion to adopt that so that we can forward that on to the Department of Revenue. COMMISSIONER SAUNDERS: So moved. MS. COSBY: We have a motion by Commissioner Saunders. SCHOOL BOARD MEMBER CARTER: Second. MS. COSBY: Second by Mr. Cohen (sic). Any further discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. Page 9 March 5, 2018 HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Item 8, adoption of certification of the Value Adjustment Board real property, same form with the real property, DR-488 RP. And on that form you will see that there is a net change in taxable value due to actions of the Value Adjustment Board of $12,371,159. So that's not taxes, but it's a taxable value. And we will need a motion to adopt said form. BUSINESS MEMBER COHEN: I'll make a motion to adopt. MS. COSBY: We have a motion from Mr. Cohen. SCHOOL BOARD MEMBER CARTER: Second. MS. COSBY: Second from Mr. Carter. Any discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving forward to Item 9, adoption of the tax impact of the Value Adjustment Board. This is the DR-529 form that we need to file Page 10 March 5, 2018 in the -- we actually run it in the paper, and I will need a motion for that. SCHOOL BOARD MEMBER CARTER: I'll motion. MS. COSBY: We have a motion from Mr. Carter. BUSINESS MEMBER COHEN: I'll second. MS. COSBY: We have a second from Mr. Cohen. Is there any discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Item 10, this is -- we need to -- if we need to have discussion, certainly open for it, but motion to permit me as Value Adjustment Board counsel to oversee and review the Value Adjustment Board website to ensure compliance and consistency. I just do that on a regular basis, but we haven't -- I get paid for that, and that impacts revenue, so I'd like permission from the VAB before I do that. It shouldn't take very long; typically less than an hour. But we do need to make sure that that stays compliant, so we would need a motion for that. SCHOOL BOARD MEMBER CARTER: I'll motion. MS. COSBY: We have a motion from Mr. Carter. CHAIRMAN SOLIS: Second. MS. COSBY: Second from Commissioner Solis. Do we have any discussion on that item? Page 11 March 5, 2018 BUSINESS MEMBER COHEN: So you've been through that website, and you find it useful and it's a good tool and -- MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: Yeah. I've been flipping through it as well. It's wonderful. MS. COSBY: Yes, sir. BUSINESS MEMBER COHEN: It is. MS. COSBY: Yes, sir. And it does contain everything that one would need in the event that they're part of the Value Adjustment Board process. BUSINESS MEMBER COHEN: Yeah. As a side-note, it's very quick, you know, to pull information from this site -- MS. COSBY: True. BUSINESS MEMBER COHEN: -- and work with it, so, you know, it helps us accountants, that's for sure. MS. COSBY: Well, great. Good to hear. Thank you for the wonderful feedback. Is there any other discussion? (No response.) MS. COSBY: Okay. Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. The last item other than adjourning, we're looking to set the date for the Value Adjustment Board organizational meeting for 2018. Does Monday, August 6th, work for the Board? It would be at 9 a.m., Page 12 March 5, 2018 same room. COMMISSIONER SAUNDERS: I have no issues with that date. HOMESTEAD MEMBER EARNEY: Me either. MS. COSBY: I have no issues with that date, for the record, as well. BUSINESS MEMBER COHEN: Hang on. MS. COSBY: Sure. BUSINESS MEMBER COHEN: I'm clear. Thank you. MS. COSBY: Okay. So then, with that, let's just get it on the record. Can I get a motion to set the organizational meeting for 2018 for August 6th, 2018, Monday 9 a.m. BUSINESS MEMBER COHEN: I'll make that motion. MS. COSBY: We have a motion from Mr. Cohen. COMMISSIONER SAUNDERS: Second. MS. COSBY: Second from Commissioner Saunders. Any other discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Are there any other further questions, concerns from the Board at this time? (No response.) MS. COSBY: None. With nothing else, I will entertain a motion to adjourn. Page 13 March 5, 2018 CHAIRMAN SOLIS: So moved. MS. COSBY: Commissioner Solis moves to adjourn. BUSINESS MEMBER COHEN: I'll second. MS. COSBY: We have a second from Mr. Cohen. Any discussion? (No response.) MS. COSBY: Those in favor signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. COMMISSIONER SAUNDERS: Aye. BUSINESS MEMBER COHEN: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. We are adjourned at 9: 15 a.m. If I can ask that the Chair stay to sign a few documents, I'd greatly appreciate that. ***** Page 14 March 5, 2018 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9: 15 a.m. VALUE ADJUSTMENT BOARD 10,07/a10eas CHAIRMAN ATTEST VAB CLERK gp} y`„ fit.* • Attestasto.Cha iliac' .: Signa ureon `:TE+b'' These minutes approved by the Board ont\--op .Ca , as presented � or as corrected U TRANSCRIPT PREPARED ON BEHALF OF U.S. LEGAL SUPPORT, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 15