Agenda 05/27/2008 Item #12A
Agenda Item No. 12A
May 27, 2008
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EXECUTIVE SUMMARY
To provide the Board of County Commissioners ("Board") with information regarding
changes in Value Adjustment Board, to appoint two members of the V AB from the
membership of the Board and to request direction on the solicitation of citizens interested in
serving on the Value Adjustment Board ("V AB") for 2008.
OBJECTIVE: To provide the Board of County Commissioners ("Board") with information
regarding changes in Value Adjustment Board legislation, to appoint two members of the V AB
from the membership of the Board and to request direction on the selection of private counsel and
the solicitation of citizens interested in serving on the Value Adjustment Board ("V AB") for 2008.
CONSIDERATIONS: At the time of preparation of this executive summary, CS/HB 909,
Engrossed 3, attached hereto, was pending signature by the Governor of Florida This bill amends
Section 194.015, Florida Statutes in two significant ways.
First, the V AB will be required to be comprised of two citizen members. This is a new addition.
The following is the required membership:
. two members of the members of the governing body of the county as elected from the
membership of the board of said governing body;
. one member of the school board; and
. two citizen members (one of whom shall be aooointed by the governing bodv of the countv
and must own homestead orooerlY 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).
Additionally, the citizen members may not be a member of or employee of a taxing authority and
may not represent other property owners in any administrative or judicial review of property taxes.
The citizen members should also be available to attend important V AB meetings during the fourth
week in July, October 10-15, and January when the V AB holds its final meeting.
This Office recommends that public notice be given through press release and advertisement in the
Naples Daily News soliciting applications for a citizen member and alternative citizen member.
Advertisement in the Naples Daily News is necessary because it will presumably reach a broader
range of qualified applicants. Interested persons should be encouraged to provide some
information about their background and experience, identify their homestead property and notify the
Board of their availability, Applications should be accepted until 5:00 p.m. on June 10, 2008.
Thereafter, all submittals will be presented to the Board for selection at its June 24, 2008 meeting,
where two persons meeting the qualifications will be selected.
Second, beginning September 1, 2008 (the effective date of the bill), local county attorney offices
are no longer allowed to act as counsel to the V AB and the V AB must appoint private counsel who
will receive compensation as established by the V AB. Private counsel must have practiced law for
over five years and may not represent the local property appraiser, the tax collector, any taxing
authority, or any property owner in any administrative or judicial review of property taxes. Because
the V AB cannot meet without counsel, and the law, as of September 1, will require the V AB to
.~ have private legal representation, private counsel must be appointed by the 2007 V AB prior to
September 1. Consequently, it is recommended that the V AB, as constituted in 2007, reconvene as
soon as possible and direct staff on the selection process so it can appoint counsel at its
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organizational meeting to be held in the fourth week of July. Although the timing will be close, the
V AB may request Purchasing Department staff to issue a request for proposal or request quotes, and
the final selection of counsel can be made by late July.
As has been done in past years, it is also necessary for the Board to select two members from its
membership to serve on the V AB.
Any additional information received after the processing of this item will be provided to the Board
when this item is considered.
This Executive Summary has been reviewed by Property Appraiser staff, Board staff, and
purchasing staff.
FISCAL IMPACT: There is no cost to issue a press release. The cost of publishing a notice in the
Naples Daily News is estimated at under $500. The cost of an attorney is expected to be
approximately $150 - $300 per hour. Section 194.015, Florida Statutes requires two-fifths of the
expenses of the V AB to be borne by the district school board and three-fifths by the district county
commission. The County Attorney Office is of the opinion that advertisement expenses and fees for
private V AB counsel are a V AB expense. This provision is not proposed to be altered by the bill.
Accordingly, all expenses will be taken from the Other General and Administrative cost center
Number 103010, Fund 001.
GROWTH MANAGEMENT IMP ACT: None.
RECOMMENDATION: That the Board of County Commissioners:
I. direct Board staff to issue a press release soliciting letters applications for a citizen
member and alternative citizen member;
2. direct the County Attorney to publish a notice in the Naples Daily News soliciting
applications for a citizen member and alternative citizen member;
3. appoint two members of the V AB from the membership of the Board.
PREPARED BY: Ellen T. Chadwell, Assistant County Attorney, Office of the County
Attorney; Jennifer A. Belpedio, Assistant County Attorney, Office of the County Attorney
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!\genda Item No. 12A
f~ay 27 2008
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COLLIER COUNTY
BOARD OF COUNTY COMMiSSIONERS
Item Number:
Item Summary:
12A
To provide the Board of County Commissioners (Board) with information regarding changes
in Value Adjustment Board legislation, to appoint two members of the VAS from the
membership of the Board and to request direction on the solicitation of Citizens interested in
serving on the Value Adjustment Board (VAS) for 2008.
Meeting Date:
5/27/200890000 AM
Prepared By
Ellen T. Chadwell
Assistant County Attorney
Date
County Attorney
County Attorney Office
5/15/20089:30:00 AM
Prepared B}'
Jennifer A. Belpedio
Assistant County Attorney
Date
County Attorney
County Attorney Office
5/15/20089:30:00 AM
Approved By
Jennifer A. Belpedio
Assistant County Attorney
Date
County Attorney
County Attorney Office
5/15/2008 3:56 PM
Approved By
Jeff Klatzkow
A.ssistant County Attorney
Date
County Attorney
County Attorney Office
5/15/20085:08 PM
App,oved By
OMB Coordinator
OMS Coordinator
Date
County Manager's Office
Office of Management &. Budget
5/16/20088:35 AM
Approved By
John A. Yonkosky
Director of the Office ot Management
Date
County Manager's Office
Office of Management & Budget
5/16/2008 9:25 AM
Approved By
Leo :::. Ochs, Jr.
Deputy County Manager
Date
Board of County
Commissioners
County !'Jlanager's Office
5/18/20089:20 AM
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ENROLLED
CS/HB 909, Engrossed 3
2008 Legislature
A bill to be entitled
An act relating to ad valorem taxation; amending s.
193.011, F.S.; clarifying factors that a property
appraiser must consider in deriving just valuation;
amending s. 193.461, F.S.; revising criteria for
classifying agricultural lands; amending s. 194.011, F.S.;
requiring the Department of Revenue to develop a uniform
policies and procedures manual for use in proceedings
before value adjustment boards; specifying availability
requirements for such manual; amending s. 194.035, F.S.;
requiring certain persons in certain counties to attend
special magistrate training under certain circumstances;
providing a fee exemption; requiring value adjustment
boards to verify the qualifications of special magistrates
prior to appointment; providing selection criteria;
requiring the department to provide and conduct training
for special magistrates; providing training requirements;
requiring the department to charge tuition fees; providing
for deposit of such fees; amending s. 194.037, F.S.;
revising information required to be provided on the
disclosure of tax impact form; providing legislative
intent; specifying that taxpayers are precluded from
having certain burdens of proof; amending s. 195.002,
F.S.; conforming provisions to changes made by the act;
amending s. 195.052, F.S.; specifying requirements for
data to be published by the Department of Revenue;
extending the publication period; providing an effective
date.
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Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 193.011, Florida Statutes, is amended
to read:
193.011 Factors to consider in deriving just
valuation.--In arriving at just valuation as required under 8.
4, Art. VII of the State Constitution, the property appraiser
shall take into consideration the following factors:
(1) The present cash value of the property, which is the
amount a willing purchaser would pay a willing seller, exclusive
of reasonable fees and costs of purchase, in cash or the
immediate equivalent thereof in a transaction at arm's length;
(2) .The highest and best use to which the property can be
expected to be put in the immediate future and the present use
of the property, taking into consideration the leqally
permissible use of the property, including any applicable
judicial limitation, local or state land use regulation, or
historic preservation ordinance, and any zoning changes,
concurrency requirements, and permits necessary to achieve the
highest and best use, and considering any moratorium imposed by
executive order, law, ordinance, regulation, resolution, or
proclamation adopted by any governmental body or agency or the
Governor when the moratorium or judicial limitation prohibits or
restricts the development or improvement of property as
otherwise authorized by applicable law. The applicable
governmental body or agency or the Governor shall notify the
property appraiser in writing of any executive order, ordinance,
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57 regulation, resolution, or proclamation it adopts imposing any
58 such limitation, regulation, or moratorium;
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(3) The location of said property;
(4) The quantity or size of said property;
(5) The cost 00' said property and the present replacement
62 value of any improvements thereon;
63
(6) The condition of said property;
(7) The income from said property; and
(8) The net proceeds of the sale of the property, as
64
65
66 received by the seller, after deduction of all of the usual and
67 reasonable fees and costs of the sale, including the costs and
68 expenses of financing, and allowance for unconventional or
69 atypical terms of financing arrangements. When the net proceeds
70 of the sale of any property are utilized, directly or
71 indirectly, in the determination of just valuation of realty of
72 the sold parcel or any other parcel under the provisions of this
73 section, the property appraiser, for the purposes of such
74 determination, shall exclude any portion of such net proceeds
75 attributable to payments for household furnishings or other
76 items of personal property.
77
Section 2. Paragraph (b) of subsection (3) of section
78 193.461, Florida Statutes, is amended to read:
79
193.461 Agricultural lands; classification and assessment;
80 mandated eradication or quarantine program.--
81
82
(3)
(b) Subject to the restrictions set out in this section,
83 only lands which are used primarily for bona fide agricultural
841 purposes shall be classified agricultural. "Bona fide
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CSlHB 909, Engrossed 3
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85 agricultural purposes" means good faith commercial agricultural
86 use of the land. In determining whether the use of the land for
87 agricultural purposes is bona fide, the following factors may be
88 taken into consideration:
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1. The length of time the land has been so used. utilized,
2. Whether the use has been continuous~T
3. The purchase price paid~T
4. Size, as it relates to specific agricultural use, but
93 in no event shall a minimum acreage be required for agricultural
94 assessment.-;-
95
5. Whether an indicated effort has been made to care
96 sufficiently and adequately for the land in accordance with
97 accepted commercial agricultural practices, including, without
98 limitation, fertilizing, liming, tilling, mowing, reforesting,
99 and other accepted agriculturalpractices~T
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6. Whether such land is under lease and, if so, the
101 effective length, terms, and conditions of the lease~, and
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7. Such other factors as may from time to time become
103 applicable.
104
Section 3. Subsection (5) of section 194.011, Florida
105 Statutes, is amended to read:
106
107
194.011 Assessment notice; objections to assessments.--
(5)~ The department shall by rule prescribe uniform
108 procedures for hearings before the value adjustment board which
109 include requiring:
110
~+a+ Procedures for the exchange of information and
111 evidence by the property appraiser and the petitioner consistent
112 with s. 194.032~, and
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113
~+&} That the value adjustment board hold an
114 organizational meeting for the purpose of making these
115 procedures available to petitioners.
116 (b) The department shall develop a uniform policies and
117 procedures manual that shall be used by value adjustment boards,
118 special magistrates, and taxpayers in proceedings before value
119 adlustment boards. The manual shall be made available, at a
120 minimum, on the department's website and on the existing
121 websites of the clerks of circuit courts.
122
Section 4. Section 194.015, Florida Statutes, is amended
123 to read:
124 194.015 Value adjustment board.--There is hereby created a
125 value adjustment board for each county, which shall consist of
126 two three members of the governing body of the county as elected
127 from the membership of the board of said governing body, one of
128 whom shall be elected chairperson, and one member t..,o mcmbcro of
129 the school board as elected from the membership of the school
130 board, and two citizen members, one of whom shall be appointed
131 by the governing body of the county and must own homestead
132 property within the county and one of whom must be appointed by
133 the school board and must own a business occupying commercial
134 space located within the school district. A citizen member may
135 not be a member or an employee of any taxing authority, and may
136 not be a person who represents property owners in any
137 administrative or ludicial review of property taxes. The members
138 of the board may be temporarily replaced by other members of the
139 respective boards on appointment by their respective
1401 chairpersons. fu~y three members shall constitute a quorum of the
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141 board, except that each quorum must include at least one member
142 of said governing board~ dflfi at least one member of the school
143 board, and at least one citizen member and no meeting of the
144 board shall take place unless a quorum is present. Members of
145 the board may receive such per diem compensation as is allowed
146 by law for state employees if both bodies elect to allow such
147 compensation. The clerk of the governing body of the county
146 shall be the clerk of the value adjustment board. Tae office of
149 the emffity attorney lRay be eouRElCl te the seara linleoo the
150 COURty attorney repreocnto the prej?erty apPTaioeT, in ..,hich
151 instanee The board shall appoint private counsel who has
152 practiced law for over 5 years and who shall receive such
153 compensation as may be established by the board. The private
154 counsel may not represent the property appraiser, the tax
155 collector, any taxing authority, or any property owner in any
156 administrative or judicial review of property taxes. No meeting
157 of the board shall take place unless counsel to the board is
158 present. lIo'.,ever, oounoel for the property ilpprClioer ahall not
159 bo re~ired ."hen the county atterney repreocnta only the bOilrd
160 at the board aoarin"a, ovon theu"h the eaunty attorney IRD.Y
161 represent tho proporty ilpprClioer in other mattero or ilt il
162 different tilRo. Two-fifths of the expenses of the board shall be
163 borne by the district school board and three-fifths by the
164 district county commission.
165 Section 5. Section 194.035, Florida Statutes, is amended
166 to read:
167 194.035 Special magistrates; property evaluators.--
168 (1) In counties having a population of more than 75,000,
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169 the board shall appoint special magistrates for the purpose of
170 taking testimony and making recommendations to the board, which
171 recommendations the board may act upon without further hearing.
172 These special magistrates may not be elected or appointed
173 officials or employees of the county but shall be selected from
174 a list of those qualified individuals who are willing to serve
175 as special magistrates. Employees and elected or appointed
176 officials of a taxing jurisdiction or of the state may not serve
177 as special magistrates. The clerk of the board shall annually
178 notify such individuals or their professional associations to
179 make known to them that opportunities to serve as special
180 magistrates exist. The Department of Revenue shall provide a
181 list of qualified special magistrates to any county with a
182 population of 75,000 or less. Subject to appropriation, the
183 department shall reimburse counties with a population of 75,000
184 or less for payments made to special magistrates appointed for
185 the purpose of taking testimony and making recommendations to
186 the value adjustment board pursuant to this section. The
187 department shall establish a reasonable range for payments per
188 case to special magistrates based on such payments in other
189 counties. Requests for reimbursement of payments outside this
190 range shall be justified by the county. If the total of all
191 requests for reimbursement in any year exceeds the amount
192 available pursuant to this section, payments to all counties
193 shall be prorated accordingly. If a county having a population
194 less than 75,000 does not appoint a special magistrate to hear
195 each petition, the person or persons desiqnated to hear
196 petitions before the value adjustment board or the attorney
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ENROLLED
CS/HB 909, Engrossed 3
2008 Legislature
appointed to advise the value adjustment board shall attend the
training provided pursuant to subsection (3), regardless of
whether the person would otherwise be required to attend, but
shall not be required to pay the tuition fee specified in
subsection (3). A special magistrate appointed to hear issues of
exemptions and classifications shall be a member of The Florida
Bar with no less than 5 years' experience in the area of ad
valorem taxation, A special magistrate appointed to hear issues
regarding the valuation of real estate shall be a state
certified real estate appraiser with not less than 5 years'
experience in real property valuation. A special magistrate
appointed to hear issues regarding the valuation of tangible
personal property shall be a designated member of a nationally
recognized appraiser's organization with not less than 5 years'
experience in tangible personal property valuation, A special
magistrate need not be a resident of the county in which he or
she serves. A special magistrate may not represent a person
before the board in any tax year during which he or she has
served that board as a special magistrate, Before appointing a
special magistrate, a value adjustment board shall verify the
special magistrate's qualifications. The value adjustment board
shall ensure that the selection of special magistrates is based
solely upon the experience and qualifications of the special
magistrate and is not influenced by the property appraiser. The
special magistrate shall accurately and completely preserve all
testimony and, in making recommendations to the value adjustment
board, shall include proposed findings of fact, conclusions of
law, and reasons for upholding or overturning the determination
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225 of the property appraiser. The Beard ohall appoint speeial
226 ma~iotratca from the liat DO =8m~ilcd p~ier to con(crr~Rg of the
227 board. The expense of hearings before magistrates and any
228 compensation of special magistrates shall be borne three-fifths
229 by the board of county commissioners and two-fifths by the
230 school board.
231
(2) The value adjustment board of each county may employ
232 qualified property appraisers or evaluators to appear before the
233 value adjustment board at that meeting of the board which is
234 held for the purpose of hearing complaints. Such property
235 appraisers or evaluators shall present testimony as to the just
236 value of any property the value of which is contested before the
237 board and shall submit to examination by the board, the
238 taxpayer, and the property appraiser.
239 (3) The department shall provide and conduct training for
240 special magistrates at least once each state fiscal year in at
241 least five locations throughout the state. Such training shall
242 emphasize the department's standa~d measures of value, including
243 the guidelines for real and tangible personal property.
244 Notwithstanding subsection (1), a person who has 3 years of
245 relevant experience and who has completed the training provided
246 by the department under this subsection may be appointed as a
247 special magistrate. The training shall be open to the public.
248 The department shall charge tuition fees to any person attending
249 this training in an amount sufficient to fund the department's
250 costs to conduct all aspects of the training. The department
251 shall deposit the fees collected into the Certification Program
252 Trust Fund pursuant to s. 195.002(2).
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Section 6. Subsection (1) of section 194.037, Florida
Statutes, is amended to read:
194.037 Disclosure of tax impact.--
(1) After hearing all petitions, complaints, appeals, and
disputes, the clerk shall make public notice of the findings and
results of the board in at least a quarter-page size
advertisement of a standard size or tabloid size newspaper, and
the headline shall be in a type no smaller than 18 point. The
advertisement shall not be placed in that portion of the
newspaper where legal notices and classified advertisements
appear. The advertisement shall be published in a newspaper of
general paid circulation in the county. The newspaper selected
shall be one of general interest and readership in the
community, and not one of limited subject matter, pursuant to
chapter 50. The headline shall read: TAX IMPACT OF VALUE
ADJUSTMENT BOARD. The public notice shall list the members of
the value adjustment board and the taxing authorities to which
they are elected. The form shall show, in columnar form, for
each of the property classes listed under subsection (2), the
following information, with appropriate column totals:
(a) In the first column, the number of parcels for which
the board granted exemptions that had been denied or that had
not been acted upon by the property appraiser.
(b) In the second column, the number of parcels for which
petitions were filed concerning a property tax exemption.
(c) In the third column, the number of parcels for which
the board considered the petition and reduced the assessment
from that made by the property appraiser on the initial
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281 assessment roll.
282 (d) In the fourth column, the number of parcels for which
283 petitions were filed but not considered by the board because
284 such petitions were withdrawn or settled prior to the board's
285 consideration.
286
(e)+&} In the fifth fourth column, the number of parcels
287 for which petitions were filed requesting a change in assessed
288 value, including requested changes in assessment classification.
289
J!l~ In the sixth fifth column, the net change in
290 taxable value from the assessor's initial roll which results
291 from board decisions.
292
J.sl+H- In the seventh oi"th column, the net shift in taxes
293 to parcels not granted relief by the board. The shift shall be
294 computed as the amount shown in column ~ ~ multiplied by the
295 applicable millage rates adopted by the taxing authorities in
296 hearings held pursuant to s. 200.065(2) (d) or adopted by vote of
297 the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
298 Constitution, but without adjustment as authorized pursuant to
299 s. 200.065(6). If for any taxing authority the hearing has not
300 been completed at the time the notice required herein is
301 prepared, the millage rate used shall be that adopted in the
302 hearing held pursuant to s. 200.065(2) (c).
303 Section 7. It is the express intent of the Legislature
304 that a taxpayer shall never have the burden of proving that the
305 property appraiser's assessment is not supported by any
306 reasonable hypothesis of a legal assessment. It is the further
307 intent of the Legislature that any cases of law published since
308 1997 applying the every-reasonable-hypothesis burden of proof to
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309 uphold the property appraiser's assessment are expressly
310 rejected to the extent that they are interpretive of legislative
311 intent.
312
Section 8. Subsection (2) of section 195.002, Florida
313 Statutes, is amended to read:
314
315
195.002 Supervision by Department of Revenue.--
(2)
In furtherance of its duty to conduct schools to
316 upgrade assessment skills and collection skills, the department
317 may establish by rule committees on admissions and
318 certification. ~dditi8Hally, The department may also incur
319 reasonable expenses for hiring instructors, travel, office
320 operations, certificates of completion, badges or awards, and
321 food service incidental to conducting such schools and for
322 administering any certification program under s. 145.10L er s.
323 145.11, or s. 194.035. The department may charge a tuition fee
324 and an examination fee to any person who attends such a school
325 and may charge a fee to certify or recertify any person under
326 such a program. The department shall deposit such fees into the
327 Certification Program Trust Fund which is created in the State
328 Treasury. There shall be separate school accounts and program
329 accounts in the trust fund for property appraisersL aHa for tax
330 collectors, and special magistrates. The department shall use
331 money in the fund to pay such expenses.
332
Section 9. Section 195.052, Florida Statutes, is amended
333 to read:
334
195.052 Research and tabulation of data.--The department
335 shall conduct constant research and maintain accurate
336 tabulations of data and conditions existing as to ad valorem
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FLORIDA
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R E PRE S E N TAT I'~V E S
ENROLLED
CS/HB 909, Engrossed 3
2008 Legislature
337 taxation, shall annually publish such data as may be appropriate
338 to facilitate fiscal policymaking, and shall annually make such
339 recommendations to the Legislature as are necessary to ensure
340 that property is valued according to its just value and is
341 e~~itably taxed throughout the state. Such data shall include
342 the annual percentage increase in total nonvoted ad valorem
343 taxes levied by ea~~ city and .county and shall include
344 information on the distribution of ad valorem taxes levied among
345 the various classifications of property, including homestead,
346 nonhomestead residential, new construction, commercial, and
347 industrial properties. Such data shall include the previous
348 year's adopted millage rate, the current year's millage rate,
349 and the current percentage increase in taxes levied above the
350 rolled-back rate. Such data shall be published, at a minimum, on
351 the department's website and on the websites of all property
352 appraisers of this state, if available. Publication shall occur
353 not later than ~ ~ days after receipt of extended rolls for
354 all counties pursuant to s. 193.122 (7).
355
Section 10. This act shall take effect September 1, 2008.
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