Agenda 05/11/2021 Item #10A (Resolution - VAB Appointments)05/11/2021
EXECUTIVE SUMMARY
Recommendation to appoint two Commissioners as regular members, and three Commissioners as
alternate members, for a one-year period on the Value Adjustment Board.
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OBJECTIVE: To appoint two (2) Commissioners as regular members and three (3) Commissioners as
alternate members, for a one-year period on the Value Adjustment Board (VAB).
CONSIDERATIONS: The VAB meets for the following purposes:
• Hearing petitions relating to assessments filed pursuant to Section 194.011(3), Florida Statutes
(F.S.).
• Hearing complaints relating to homestead exemptions as provided for under Section 196.151, F.S.
• Hearing appeals from exemptions denied, or disputes arising fr om exemptions granted, upon the
filing of exemption applications under Section 196.011, F.S.
• 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.
Currently, Commissioner Solis and Commissioner Saunders serve as regular members and the Board’s
citizen member is Ms. Rebecca Earney. Ms. Jill Rosenfeld is the Board’s citizen alternate member. 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
is scheduled to take place on July 9, 2021 in the Board of County Commissioners Chambers. The final
meeting of the VAB cycle is typically held in January or February of the following year. In total, 2-3
meetings are held between July-February and these meetings usually do not last longer than one-hour.
FISCAL IMPACT: None.
GROWTH IMPACT: None.
LEGAL CONSIDERATION: This item has been reviewed by the County Attorney, is approved as to
form and legality and requires majority vote for Board action. -JAK
RECOMMENDATION: To appoint 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: Derek M. Johnssen, Finance Director, Office of the Collier County Clerk of the Circuit
Court and Comptroller
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05/11/2021
COLLIER COUNTY
Board of County Commissioners
Item Number: 10.A
Doc ID: 15772
Item Summary: Recommendation to appoint two Commissioners as regular members, and three
Commissioners as alternate members, for a one-year period on the Value Adjustment Board.
Meeting Date: 05/11/2021
Prepared by:
Title: – Clerk of the Circuit Court
Name: Erin Roxberry
05/04/2021 8:18 AM
Submitted by:
Title: Senior Staff Assistant – Clerk of the Circuit Court
Name: Jennifer Milum
05/04/2021 8:18 AM
Approved By:
Review:
Clerk of the Circuit Court Derek Johnssen Additional Reviewer Completed 05/04/2021 11:35 AM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 05/04/2021 11:40 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 05/04/2021 3:52 PM
Budget and Management Office Ed Finn Additional Reviewer Completed 05/05/2021 11:11 AM
County Manager's Office Mark Isackson Level 4 County Manager Review Completed 05/05/2021 11:27 AM
Board of County Commissioners Geoffrey Willig Meeting Pending 05/11/2021 9:00 AM
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