Correspondence - Good Cause Late Petition #2019-00710 Patricia L. Morgan
From: Patricia L. Morgan
Sent: Friday, November 1, 2019 3:41 PM
To: 'George Hermanson'
Cc: value adjustment board
Subject: RE: Collier County Value Adjustment Board (VAB)
Attachments: DR-486 Petition to Value Adjustment Board - Request for Hearing.pdf; Hermanson - 810
Buttonbush Lane, Naples, FL 34108.pdf
Mr. Hermanson,
In reviewing what you placed onto your petition yesterday,you have the parcel ID number for the property located at
613 Bridgeway Lane, not Buttonbush. We can get that updated with a new form.Attached is a new petition form to file.
Just complete and email it back to us or drop it by. (I am also attaching the information from the PAO website so that
you can update it with the correct parcel ID number.)
You also state that you want an appeal on the assessment value of the property located on Buttonbush, correct? On this
new form you will need to mark the correct petition type as: "Real Property Value".
You are correct. The deadline was Friday, September 13, 2019 to file an appeal with the VAB. What you file now will
have to be reviewed by the VAB Legal Counsel for "good cause" as to why you filed late. Once it has been determined
for "good cause", you will receive notification from our office from the VAB Legal Counsel either granting or denying
your request to file late. If it is granted, you will then be scheduled for a hearing before a VAB Special Magistrate that
can hear residential value appeals.
Please send us the form to: vabclerk@collierclerk.com as soon as possible, so that we may get it over to Counsel.
Thank you,
Trish Morgan
w/Clerk to the VAB
From: George Hermanson<georgehermanson@outlook.com>
Sent: Friday, November 1, 2019 2:47 PM
To: Patricia L. Morgan <patricia.morgan@collierclerk.com>
Subject: Re: Collier County Value Adjustment Board (VAB)
External Message: Please use caution when opening attachments, clicking links,or replying to this message.
I am filing a challenge to proposed assessment on 810 Buttonbush Lane. It is not yet our residence as we are building a
new house on it, so we are not homesteading it. Our residence is 613 Bridgeway Lane which is homesteaded already. I
am not challenging that so that is not part of my petition.
My reason for a late petition is that we didn't receive our TRIM notice in the mail until last week which was past the
normal deadline for petition filing.
George Hermanson
Sent from my iPhone
On Oct 31, 2019, at 12:55 PM, Patricia L. Morgan <patricia.morgan@collierclerk.com>wrote:
Good afternoon,
I am currently verifying the petition that you submitted to our office today. I need a little clarification.
On the petition, you have marked that this is for"Denial for Late Filing of Exemption or Classification".
When I pull you information up in our system, it shows that you have Homestead for this year's taxes.
Please advise if you are filing for late file homestead or for a value appeal. This petition will only be an
appeal for the 2019 tax cycle.
Also, I need more information on your TRIM notice to submit to Counsel. Have you been out of town
and that is why you received your notice late? Please send further clarification.
Thank you in advance for the requested information.
Regards,
Collier County VAB Clerk's Office
Please visit us on the web at www.collierclerk.com
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2
GI PETITION TO THE VALUE ADJUSTMENT BOARD DR-486
REQUEST FOR HEARING R. 04/18
Rule 12D-16.002
Section 194.011, Florida Statutes F.A.C.
Eff.04/18
FLORIDA
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts
that support the correctness of the assessment. To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use Form DR-486PORT. For deferral or penalties, use DR-486DP.
Petition # County Tax year 20 Date received
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address Parcel ID and
for notices physical address or
TPP account#
Phone Email
The standard way to receive information is by US mail. If possible, I prefer to receive information by ❑ email ❑ fax.
1 I I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
❑ I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of
your evidence to the value adjustment board Berk. Florida law allows the property appraiser to cross examine or object to your
evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property ❑ Res. 1-4 units ❑ Industrial and miscellaneous ❑ High-water recharge ❑ Historic,commercial or nonprofit
❑ Commercial ❑ Res.5+units ❑Agricultural or classified use ❑Vacant lots and acreage ❑ Business machinery,equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
❑ Real property value ❑ Denial of exemption Select or enter type:
❑ Denial of classification
❑ Parent/grandparent reduction ❑ Denial for late filing of exemption or classification
❑ Property was not substantially complete on January 1 (Include a date-stamped copy of application.)
❑ Tangible personal property value (You must have timely ❑ Qualifying improvement(s. 193.1555(5),F.S.)or change of
filed a return required by s.193.052. (s.194.034, F.S.)) ownership or control(s. 193.155(3), 193.1554(5),or
193.1555(5), F.S.)
❑ Check here if this is a joint petition. Attach a list of parcels or accounts with the property appraiser's determination that
they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)
Enter the time(in minutes)you think you need to present your case. Most hearings take 15 minutes.The VAB is not bound
by the requested time. For single joint petitions for multiple parcels or accounts, provide the time needed for the entire group.
❑ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property
appraiser's evidence. At the hearing, you have the right to have witnesses sworn.
You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy
of your property record card containing information relevant to the computation of your current assessment, with confidential
information redacted.When the property appraiser receives the petition, he or she will either send the property record card
to you or notify you how to obtain it online.
Your petition will not be complete until you pay the filing fee.When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is
completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer's written authorization or power
of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s.
194.011(3), F.S.). Please complete one of the signatures below.
DR-486
R. 04/18
Page 2
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax
collector.
❑ I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this
petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed
representatives.
I am (check any box that applies):
❑ An employee of (taxpayer or an affiliated entity).
❑ A Florida Bar licensed attorney (Florida Bar number ).
❑ A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ).
❑ A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ).
❑ A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number )-
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that
am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process
under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
❑ I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above
AND (check one)
❑ Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the
taxpayer's authorized signature OR ❑ the taxpayer's authorized signature is in part 3 of this form.
❑ I am an uncompensated representative filing this petition AND (check one)
❑ the taxpayer's authorization is attached OR❑ the taxpayer's authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of
becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the
facts stated in it are true.
Signature, representative Print name Date
INFORMATION FOR THE TAXPAYER DR-486
R. 04/18
Keep this information for your files. Do not return this page to the VAB clerk. Page 3
Informal Conference with Property Appraiser material can be reviewed, investigated, and responded
You have the right to an informal conference with the to or rebutted in the time frame remaining before the
property appraiser. This conference is not required hearing. These requirements are more specifically
described in subsection (8) of this rule and in
and does not change your filing due date. You can
paragraphs 12D-9.025(4)(a) and (f), F.A.C.
present facts that support your claim and the property If you provide this evidence and make a written
appraiser can present facts that support the request for the property appraiser's evidence, the
assessment. To request a conference, contact your property appraiser must give you his or her evidence
county property appraiser. at least seven days before the hearing.
At the hearing, you have the right to have witnesses
PART 1. Taxpayer Information sworn.
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of ADDITIONAL INFORMATION
your evidence to the VAB clerk before the hearing. Required Partial Payment of Taxes (Section
The property appraiser may respond or object to your 194.014, F.S.)
evidence. The ruling will occur under the same
statutory guidelines as if you were present. You are required to make a partial payment of taxes if
The information in this section will be used by the VAB you have a VAB petition pending on or after the
clerk to contact you regarding this petition. payment delinquency date (normally April 1, following
the assessment year under review). If the required
PART 2. Petition Information and Hearing partial payment is not made before the delinquency
Provide the time you think you will need on page 1. The date, the VAB will deny your petition. The last day to
VAB is not bound by the requested time. make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
Exchange of Evidence Rule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date.
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing, You should be aware that even if a special magistrate's
the petitioner shall provide to the property appraiser a recommended decision has been issued, a partial
list of evidence to be presented at the hearing, a payment is still required before the delinquency date.A
summary of evidence to be presented by witnesses, special magistrate's recommended decision is not a
and copies of all documentation to be presented at the final decision of the VAB. A partial payment is not
hearing. required only if the VAB makes a final decision on your
2. To calculate the fifteen (15) days, the petitioner petition before April 1. The payment amount depends
shall use calendar days and shall not include the day on the type of petition filed on the property. The partial
of the hearing in the calculation, and shall count payment requirements are summarized below.
backwards from the day of the hearing. The last day of Value Appeals:
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period For petitions on the value of property and
shall run until the end of the next previous day that is portability, the payment must include:
neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and
(b) A petitioner's noncompliance with paragraph * A partial payment of at least 75 percent of
(1)(a) does not affect the petitioner's right to receive a the ad valorem taxes,
copy of the current property record card from the * Less applicable discounts under s. 197.162,
property appraiser as described in Section F.S.
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph Other Assessment Appeals:
(1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or
special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the
However, under Section 194.034(1)(h), F.S., if the property was not substantially complete on
property appraiser asks in writing for specific evidence January 1, the payment must include:
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly • All of the non-ad valorem assessments, and
refuses to provide it to the property appraiser a • The amount of the ad valorem taxes the
reasonable time before the hearing, the evidence taxpayer admits in good faith to owe,
cannot be presented by the petitioner or accepted for • Less applicable discounts under s. 197.162,
consideration by the board or special magistrate. F.S.
Reasonableness shall be determined by whether the
Collier County Property Appraiser
Property Summary
Parcel No 66282840006 Site Address 810 BUTTONBUSH LN
'Disclaimer Site City NAPLES Site Zone!Mile 34108
Name/Address HERMANSON,GEORGE H
PATRICIA 5 HERMANSON
613 BRIDGEWAY LANE
City NAPLES State FL Zip 34108
Map No Strap No Section Township Range Acres _Estimated
4A09 541300 8 64A09 9 49 25 0.4
Legal PELICAN BAY UNIT 1131.8 8 SITE 6
MillageArca o 79
teSub./Condo 541300-PELICAN BAY UNIT 1
School Other Total
ilst Cade 0 1-SINGLE FAMILY RESIDENTIAL 5.083 5.8928 10.9758
Latest Sales History 2019 Certified Tax Roll
Date (Not at Sales are listed due to Conrdentiaityl
(Subject to Chang.)
Book-Page Amnunt Land Value
04/29/19 5624-256.$ S 1,350,000
$1,425,60
02/12/011 (�) Improved Value
1,699,498
02/ /01 32 18.6$$•653 $705,000 (x) Market Value f 273,898
06/01/81 1267-2124?2666 S 90.00 (') 1096 Cap $$445,690
(-) Assessed Value
(•) School Taxable Value $1,253,808
1,699,498
(_) Taxable Value $
$1,253,808
Nap Values shown above equal 0 this parcel was created atter the final Tax(toll
Patricia L. Morgan
From: vabclerk <vabclerk@collierclerk.com>
Sent: Tuesday, November 5, 2019 11:37 AM
To: GEORGEHERMANSON@OUTLOOK.COM
Subject: Collier County VAB Petition Status Update - Good Cause (Petition #2019-00710)
Attachments: 1412_2019-00710_Good_Cause_Worksheet.pdf
Please see attached PDF-Good Cause
1
1112
a VALUE ADJUSTMENT BOARD DR-48
R 01 17
CLERK'S NOTICE Rule 12D-16.002
F.A.C.
W
o Effective 01/17
FLORIDA Collier County
To HERMANSON, GEORGE H, PATRICIA S HERMANSON From Crystal K. Kinzel, Clerk
613 BRIDLEWAY LANE Clerk, Value Adjustment Board
Address Value Adjustment Board
NAPLES, FL 34108 3299 Tamiami Trail E,Ste.401
Naples,FL 34112
Petition #2019-00710 Phone 239-252-7240
Representative # Email vabclerk@collierclerk.com
This notice will inform the parties of the following action taken on the petition.
❑ You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.)
❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's
notice. (Rule 12D-9.015(9), F.A.C.)
❑ The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by
separate notice (Rule 12D-9.015(11), F.A.C.)
❑ The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for
hearing. (Rule 12D-9.015(11), F.A.C.)
❑ Your petition was returned. There was no filing fee included with the petition.
❑ We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
❑ The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the
revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
❑The board did not find good cause to reschedule your hearing. Your hearing will be held on
at
•
❑ Other, specify
Certificate of Service
I certify a true copy was served by US mail or the method Fl petitioner HERMANSON,GEORGE H,PATRICIA S HERMANSON
requested on the petitioner's form on: ❑ other
❑ A copy was provided to the property appraiser.
Crystal K. Kinzel, Clerk 11/04/2019
Signature, deputy clerk Date
2019-00710 Page 1 of 2
Good Cause Late File Review Form - Collier 2019-710.pdf
Collier County VAB — Late File/Good Cause Review - 2019
Petition Number 2019-00710
Filing Date 11/1/19
Review Date 11/4/19
Accept/Reject Reject
Explanation This filing seems to encompass two separate petitions for two separate
parcels, each are dated 10/31/19 and 11/1/19, with a Clerk receipt date
of 11/1/19. The deadline for filing petitions in Collier County was
9/13/19, therefore this petition/these petitions is/are untimely filed and
petitioner must submit a good cause statement in order for this
petition/these petitions to be considered for acceptance. Petitioner
submitted a good cause statement, advising that petitioner"did not
receive TRIM notice until last week". There is further documentation
in the petition record showing that one petition contains the incorrect
parcel identification number, which resolves the two-petition issue.
VAB Admin requested further information from petitioner regarding
the alleged late receipt of a TRIM notice, and petitioner failed to
provide any further clarification on that issue. The VAB must rely on
F.A.C. 12D-9.015(14)(a) for qualifiers for good cause determinations
for late filed petitions. A petitioner alleging only the late receipt of a
TRIM notice cannot be considered good cause. Petitioner has failed to
show good cause for the untimely filing of this petition pursuant to
F.A.C. 12D-9.015(14)(a), and as such, this petition must be rejected.
2019-00710 Page 2 of 2
Patricia L. Morgan
From: Patricia L. Morgan on behalf of value adjustment board
Sent: Wednesday, November 6, 2019 3:27 PM
To: 'George Hermanson'
Cc: value adjustment board
Subject: RE: Collier County VAB Petition Status Update - Good Cause (Petition #2019-00710)
Good afternoon,
The Collier County Value Adjustment Board Legal Counsel has asked that we send you the following:
Dear Mr. Hermanson,
I am in receipt of the concerns that you have lodged with regards to your dissatisfaction with the outcome of the review
performed on your late filed petition. Please understand that the review of your good cause explanation is final,
however, as you stated that you participated in the Value Adjustment Board (VAB) process approximately twenty-five
(25) years ago, please accept the following information as a further explanation of the VAB process, as it exists today.
As the VAB Attorney, hired by the VAB as its own, private attorney, I have also been appointed by the Board as VAB
Designee, to administratively review certain matters on behalf of the Board. This designation is in place for the efficient
operation of the VAB, and is certainly permitted by the laws and rules which govern Florida Value Adjustment Boards.
As such, your belief that you deserve an appearance in front of the Board with regards to the consideration of your late
filed petition is incorrect.
As VAB Designee, I am charged with reviewing all good cause matters, be it late filed petitions or requests for
rescheduled hearings. I do so in an unbiased manner, applying all VAB laws and rules uniformly and equally to all
circumstances. I must apply the laws and rules which govern Florida Value Adjustment Boards without deviation. Your
late filed matter does not qualify for good cause as defined by Florida Administrative Code Section 12D-9. There is no
belief that your petition is frivolous, but the merits of your matter can only be considered by the VAB if filed within the
statutory filing period, or if filed late with good cause.
With regards to your specific circumstances, the property appraiser mails all TRIM notices out on or around the same
day, as a regular course of business. Unless there is some documentation proving a specific delay on the part of the
United States Postal Service, or some other documented occurrence that proves the late receipt of a TRIM notice, a
statement with regards to the late receipt of a TRIM notice cannot stand, on its own, as good cause for a late filed
petition.
I am hopeful that the above additional explanation will provide you with some clarity on the VAB good cause process.
Respectfully,
Holly Cosby
Collier County VAB Attorney
Original Message
From: George Hermanson<georgehermanson@outlook.com>
Sent: Wednesday, November 6, 2019 1:05 PM
1
To: value adjustment board <VABCLERK@collierclerk.com>
Subject: Re: Collier County VAB Petition Status Update-Good Cause (Petition #2019-00710)
External Message: Please use caution when opening attachments, clicking links, or replying to this message.
Please forward this to whom it may concern.
I was surprised and disappointed to receive the reply to my petition to reconsider the assessment on our property at
810 Buttonbush Lane. The reply stated that the BOARD did not deem my reason adequate regarding the lateness of my
petition.
I since learned that this is not the VAB decision but, instead, is from the board's attorney. Since my petition is to the
VAB, I expect that the response should be from the board itself, before which I requested and am entitled an
appearance.
Regarding the reason for my lateness, I have only my word to give and my memory to rely on,which is that we received
the TRIM notice for this property only two weeks ago, long after the deadline for filing a timely assessment challenge.
Certainly not having been noticed in time prior to the filing deadline is the best reason imaginable for my petition at this
time.
My wife and I are 40-plus-year Collier County residents and taxpayers, owners of seven properties over the years. I've
been very vigilant and and have carefully evaluated our tax obligations to the County for fairness every year. In fact, I
challenged an assessment some 25 years ago on a previous property and appeared before the VAB. As a result, the
board agreed with me and granted a significant reduction in our property's assessment.
These points are meant to emphasize that this is not a frivolous petition that is delinquent for no good reason. As long-
time residents and significant taxpayers of this County, we believe that our petition should receive the most serious
attention.
Thank you for your consideration, and we look forward to your favorable reply.
George Hermanson
Sent from my iPhone
>On Nov 5, 2019, at 11:38 AM,vabclerk<vabclerk@collierclerk.com>wrote:
> Please see attached PDF -Good Cause
> Please visit us on the web at
https://eur0l.safelinks.protection.outlook.com/?url=www.collierclerk.com&data=02%7C01%7C%7C3a145efa50bc
460688cf08d7620e67a9%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637085686831628324&sdata=76g
t420%2B8JN308MZo9KWOhrAnGJ4ggcJbTXfOX3zt4A%3D&reserved=0
>This electronic communication is confidential and may contain privileged information intended solely for the named
addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the
intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained
in this message.
> Unless expressly stated,opinions in this message are those of the individual sender and not of the Office of the Clerk
of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by
emailing helpdesk@collierclerk.com, quoting the sender and delete the message and any attached documents. The
2
Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and
attachments having left the CollierClerk.com domain.
>
> Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to
a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.
><1412_2019-00710_Good_Cause_Worksheet.pdf>
3