Correspondence - Mary M. Gunther Patricia L. Morgan
From: Gerard K. Gunther <gmgunther@sbcglobal.net>
Sent: Tuesday, June 16, 2020 10:12 AM
To: value adjustment board
Subject: Re:
External Message: Please use caution when opening attachments,clicking links,or replying to this message.
Can you tell me what needs
to be done-
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Mary M. Gunther
1
Patricia L. Morgan
From: Patricia L. Morgan on behalf of value adjustment board
Sent: Tuesday, June 16, 2020 11:19 AM
To: 'Gerard K. Gunther'
Cc: value adjustment board
Subject: RE: Petition to the VAB
Attachments: DR-486 Petition to Value Adjustment Board - Request for Hearing.pdf
Good morning,
Attached please find the Value Adjustment Board (VAB) form, DR-486. Please complete it with marking"Denied
Homestead Exemption". From the form that you received from the Property Appraiser's office (PAO), it appears that you
didn't make your homestead in Florida by the January 1 date (as required by Florida statutes (laws) or your filed late
with them. Our office handles the appeals of that decision.
Once complete, mail or bring the form to our office. We are located at: Collier County Government Complex, 3299
Tamiami Trail East, Suite#401, Naples, FL 34112. Our office is open M-F, 8 am to 5 pm. Please make sure to mail or bring
the form to us within 30 days of the date of the PAO denial on the form.You will want to also include a $15 fee to file
the petition to the VAB. Please make it out to: VAB Clerk.
If you have additional questions, please let us know and we'll do our best to answer them. If it is a question regarding
your exemption, those would need to be addressed with the PAO.
Best Regards,
71444
Trish Morgan
Director of Board Minutes Et Records
and Value Adjustment Board
r' Collier County Clerk of the
Circuit Court Et Comptroller
3299 Tamiami Trail E, Suite #401
E1
Naples, FL 34112
CollierClerk.com
From: Gerard K. Gunther<gmgunther@sbcglobal.net>
Sent:Tuesday,June 16, 2020 10:12 AM
To: value adjustment board <VABCLERK@collierclerk.com>
Subject: Re:
External Message: Please use caution when opening attachments, clicking links,or replying to this message.
Can you tell me what needs
to be done-
1
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.
FLORIDA Eff.04/18
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.
U 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 clerk. 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 Cl 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
El 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.
111 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
to or rebutted in the time frame remaining before the
You have the right to an informal conference with the hearing. These requirements are more specifically
property appraiser. This conference is not required 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
partial payment is not made before the delinquency PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1.The date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
VAB is not bound by the requested time. 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