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VAB Org. Minutes 09/12/2022September 12, 2022 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida September 12, 2022 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: Burt Saunders, BCC Member Andy Solis, BCC Member Rebecca Earney, Homestead Citizen Member Roy Terry, School Board Member Jill Rosenfeld, Homestead Citizen Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Annabel Ybaceta, Director Homestead/Exemptions Jennifer Blaje, Director Tax Roll Compliance/Data Mgmt. THE CLERK'S OFFICE Crystal Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen, Clerk's Finance Director Marty Rustin — BMR Manager Page 1 September 12, 2022 MS. COSBY: All right. We have a hot mic. Good morning, everyone. CHAIRMAN SAUNDERS: The meeting will come to order. Why don't we start off with the Pledge of Allegiance. We'll have Mr. Kezeske lead us in the Pledge, if you would. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: All right. We'll begin with the roll call, please. MS. COSBY: We'll start with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Oh, hi. Jill Rosenfeld, homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead citizen member. COMMISSIONER SOLIS: Andy Solis, Collier County Commission, District 2. CHAIRMAN SAUNDERS: Burt Saunders, Collier County Commission, District 3. SCHOOLBOARD MEMBER TERRY: Roy Terry, Collier County School Board, District 5, here for Erick Carter. BUSINESS MEMBER KEZESKE: Ron Kezeske, business community member. CHAIRMAN SAUNDERS: All right. So we do have a quorum. MS. COSBY: Yes, we do, sir, pursuant to Florida Statute 194.015. CHAIRMAN SAUNDERS: All right. We'll move on to Item No. 2. MS. COSBY: I will advise for the record that we do have quorum and that I have reviewed the Affidavit of Publication, and I find it sufficient to proceed. And I will advise that there is an executive summary for Item 2 which contains a link to the statute Page 2 September 12, 2022 which addresses quorum. CHAIRMAN SAUNDERS: All right. Let's move on to Item No. 3, 3A. MS. COSBY: We've already done 3A. CHAIRMAN SAUNDERS: We just did that. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. 3B, introduction of the Clerk to the Value Adjustment Board. MS. KINZEL: Hello. Crystal Kinzel, for the record, and we're here to support your actions, so -- and Derek is the designee for our office. CHAIRMAN SAUNDERS: Thank you. And 3C. MS. COSBY: Okay. 3C, I just would like to advise that we have two of our -- we have three citizen members present here today, and I will advise for the record that I have done preliminary or final research just to ensure that they still meet the criteria required by the statutes, and they do. CHAIRMAN SAUNDERS: All right. Item 4, appointment of a VAB chairperson. Must be a BCC representative. MS. COSBY: Yes. CHAIRMAN SAUNDERS: I think that sort of limits the choices here. MS. COSBY: Commissioner Saunders, I will say that, for the record, you've done a fine job previously, and I would recommend... CHAIRMAN SAUNDERS: All right. Is there a nomination? COMMISSIONER SOLIS: I would nominate Commissioner Saunders. BUSINESS MEMBER KEZESKE: I'll second. CHAIRMAN SAUNDERS: All right. Any other nominations? (No response.) Page 3 September 12, 2022 CHAIRMAN SAUNDERS: Then the nominations are closed. I assume, by unanimous vote, then, I will continue to serve as Chairman. MS. COSBY: Yes, please. CHAIRMAN SAUNDERS: I won't ask for a vote just in case it's not unanimous. Item 5. MS. COSBY: Wait a minute. Just one second, Commissioner. Well, we didn't hear the vote. Did we vote? CHAIRMAN SAUNDERS: There were no other nominations, and I -- MS. COSBY: Closed it. Okay. We need you to appoint a Vice Chair, and it can be anybody. CHAIRMAN SAUNDERS: All right. Anybody -- who would like to serve as Vice Chair? HOMESTEAD MEMBER EARNEY: Do not make eye contact. COMMISSIONER SOLIS: That's the way it works? CHAIRMAN SAUNDERS: Well, you're still in a contested election, aren't you? SCHOOLBOARD MEMBER TERRY: Yes. CHAIRMAN SAUNDERS: Well, why don't we -- why don't we -- BUSINESS MEMBER KEZESKE: Erick, who is the normal school board member, though, is not up for reelection, so... COMMISSIONER SOLIS: And he's not here. BUSINESS MEMBER KEZESKE: And he's not here, so I say -- (Simultaneous crosstalk.) CHAIRMAN SAUNDERS: All right. Is there a motion, then? MS. COSBY: There's no motion. It's just your pleasure. Page 4 September 12, 2022 CHAIRMAN SAUNDERS: Ron, would you like to serve as the Vice Chair? BUSINESS MEMBER KEZESKE: If I'm allowed to, that's fine. MS. COSBY: You absolutely are. CHAIRMAN SAUNDERS: Then I will make a motion for Ron to serve as the Vice Chair. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All right. We have a motion and second. Are there any other nominations? (No response.) CHAIRMAN SAUNDERS: We'll close the nominations. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Today's agenda, I guess we still need a motion to approve the agenda. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Is there a motion to approve the agenda? HOMESTEAD MEMBER EARNEY: I'll make a motion to approve the agenda. CHAIRMAN SAUNDERS: Is there a second? BUSINESS MEMBER KEZESKE: Second. Page 5 September 12, 2022 SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item No. 6, recommendation to reaffirm by resolution of the following: VAB legal counsel, Holly Cosby. MS. COSBY: That would be me. CHAIRMAN SAUNDERS: All right. Are there any questions? (No response.) CHAIRMAN SAUNDERS: All right. Is there a motion? COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Second? SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. September 12, 2022 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Thank you. CHAIRMAN SAUNDERS: Congratulations. Surprise -- I'm sure you are surprised. MS. COSBY: I'm honored. CHAIRMAN SAUNDERS: Number 7, special magistrates. No. 7A, recommendation to approve by resolution the appointment of the VAB special magistrate for VAB tax year 2022. MS. COSBY: Yes, sir. We have five that went through the procurement process, and at this time we have -- we are recommending to the Board Ellen Chadwell, who's an attorney. She'll be hearing legal matters; we have Joseph Haynes Davis, also an attorney. He'll be serving more as a conflict counsel and overflow; we have Ms. Lorraine Dube. She's a state certified appraiser. She can hear anything value except for tangible matters; same with Michael Jonas. He is a certified appraiser, so he can hear all valuation except for tangible; and, finally, we have Mario de la Guardia, and he can hear tangible matters. CHAIRMAN SAUNDERS: Are any of the proposed appointees here this morning? MS. COSBY: No, they are not. CHAIRMAN SAUNDERS: Okay. Are there any questions or comments from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve the resolution appointing those folks as indicated. COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: We have a motion. Is there a second? Page 7 September 12, 2022 HOMESTEAD MEMBER EARNEY: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 713, recommendation to approve by resolution the proposed special magistrate agreement forms, and we have two forms. If you could spend just a quick second explaining what that is, then we'll take a vote. MS. COSBY: Absolutely. Well, this is a somewhat modified agreement from last year for the magistrates for their appointments. And I have reviewed them. I have actually worked with procurement to make sure that everybody's on board with all terms and conditions. I have added some language in there that was not in there previously giving them some sort of a time frame to turn in their work product. We've worked out payment. We've worked out everything that we're required by the statutes with regards to recordkeeping. These five people will be appointed for five years, three and then a two-year renewal. CHAIRMAN SAUNDERS: Okay. Are there termination provisions in those agreements? You say they're fairly lengthy. MS. COSBY: I'm not sure. CHAIRMAN SAUNDERS: Generally, there's a termination September 12, 2022 for convenience. MS. COSBY: Yes. Oh, wait. That's mine. You can terminate me. CHAIRMAN SAUNDERS: Why don't we do this: Why don't we have a motion to approve the agreements -- MS. COSBY: Yes. CHAIRMAN SAUNDERS: -- but subject to -- MS. COSBY: Yes, there is. Termination of convenience, 30-day written notice. CHAIRMAN SAUNDERS: All right. Any questions or comments from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve Item B I and B2, the two agreements. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any questions or anything? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed, same sign? (No response.) CHAIRMAN SAUNDERS: That's approved unanimously. Number 8, approval and acceptance of the minutes. I need a motion for the minutes for February 28th, 2022. Do we have a Page 9 September 12, 2022 motion? COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: We have a motion. Second? HOMESTEAD MEMBER ROSENFELD: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 9, this is the Department of Revenue 2022 VAB training. MS. COSBY: This is informational only, but I will advise for the record that I take the training in your stead. And I did take the training, and I passed the example with a 98, one point more than last year. And -- but you're welcome to take the training as well if you'd like to understand a little bit more about VAB function and process. That is available this year from the Department of Revenue. I think it became available January 1 st. CHAIRMAN SAUNDERS: When is that training going to be? MS. COSBY: It's online. CHAIRMAN SAUNDERS: Oh, okay. MS. COSBY: It's online, and you can do it at your convenience. CHAIRMAN SAUNDERS: Commissioner Solis, would you Page 10 September 12, 2022 like to do the training? COMMISSIONER SOLIS: Yes. MS. COSBY: I will advise that I get 20 CLE credits for that training, so -- CHAIRMAN SAUNDERS: You get CLE credits? MS. COSBY: Twenty. CHAIRMAN SAUNDERS: Twenty? MS. COSBY: Twenty. Yes, it takes about that long to get through the training solidly, yes, sir. Yep, I get 20 CLE credits for that training. So if anybody needs CLE, you can get 20 credits for it. CHAIRMAN SAUNDERS: That's a thought. All right. Item No. 10. We have the attorney report. MS. COSBY: Yes. We've got several things to review with the Board. We've got -- we have 10A, which is a general overview of Value Adjustment Board role in the property tax system, including a process for complaints and the newly -adopted legislative changes that affect the VAB process. If anybody has any questions about 10A, I'd be happy to answer those. CHAIRMAN SAUNDERS: I don't see any questions coming from the Board. Number B . MS. COSBY: Okay. We are moving forward to adopt a resolution, proposed resolution to administer internal operating procedures regarding evidence exchange, documentation, telephonic procedures, and local forms to utilize for telephonic hearings. CHAIRMAN SAUNDERS: All right. Any questions or any comments? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve that. Commissioner Solis. COMMISSIONER SOLIS: So moved. Page 11 September 12, 2022 HOMESTEAD MEMBER EARNEY: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number C. COMMISSIONER SOLIS: Mr. Chair? MS. COSBY: Before we move onto IOC, I would like to make sure we get on the record prior to this meeting I had a discussion with the Property Appraiser's Office. We have two members today. We have Ms. Ybaceta here and Ms. Blaje here. And I discussed with them the evidence exchange or the evidence -- local evidence procedures, and most specifically what I discussed with them was would the Property Appraiser's Office be agreeable to move forward with the same agreement that we had last year with regards to evidence upload in Axia. And I want to clarify that on the record if we could. CHAIRMAN SAUNDERS: Commissioner Solis. MS. COSBY: Absolutely, please. COMMISSIONER SOLIS: Usually there's copies of the agenda up here or it's on the -- it's not on the monitors either, so we're having a hard time. I'm cheating off of Commissioner Saunders here, but... Page 12 September 12, 2022 CHAIRMAN SAUNDERS: Well -- and I stole this from Commissioner Solis. BUSINESS MEMBER KEZESKE: I had a meeting agenda, but it was the MPO, so I was way off. COMMISSIONER SOLIS: Right. I pulled it up, and the MPO is -- MS. COSBY: Do I need to get the IT guy here? Is his name Ron? What was his name? Tom. COMMISSIONER SOLIS: Or can we just --if somebody can pull it up on the monitor, then we'll be -- that would be fine. I'd rather not print it all out. MS. COSBY: I am so sorry. I did not know you -all did not have anything in front of you. COMMISSIONER SOLIS: Maybe Troy can find it somewhere on drive whatever and pull it up. MR. MILLER: Right now it's on a different network. We're going to try to get it on our network. COMMISSIONER SOLIS: Okay. Sorry. CHAIRMAN SAUNDERS: All right. On Item IOB, we clear on that one? Then we'll move on. MS. COSBY: Yeah. What I wanted to speak to on that for 1 OB was the evidence exchange -- or the evidence upload. I keep saying "exchange," and I am misspeaking. The evidence upload. So what we had agreed to last year or what the Proper Appraiser agreed to -- and I'm going to read it for the record. That subject to the Collier County Property Appraiser's express written consent, which consent shall be provided to the VAB in writing on an annual basis, evidence uploaded by the petitioner into the VAB Axia system may be admissible during the corresponding hearing so long as such evidence is uploaded into Axia at least 15 days prior to the corresponding hearing or reasonable time prior to the hearing as Page 13 September 12, 2022 defined by Rule 12D-9.020 if not available 15 days prior to the hearing and so long as the Property Appraiser has no other valid objection to any such evidence. Consent may be reasonably withheld by the Property Appraiser's Office if they advise us that in writing. And I will advise that the POA consent is only applicable to this paragraph in the local procedures; that the uploading of the petitioner evidence into Axia will not commence the evidence exchange process, and that the Property Appraiser does not waive any other objections that they may have to that evidence. So, essentially, if petitioner uploads their evidence into Axia, which is the system that the Value Adjustment Board utilizes for petition organization, if they upload their evidence into Axia with 15 days or more before the hearing, the Property Appraiser's Office will accept that evidence as submitted, and they will not object to it on a timeliness matter, but they don't waive any other objections. And that sort of facilitates the process. We've been doing that in Lee County for some time. And so the Property Appraiser's Office last year was so gracious to agree to this. And I just want to get on the record that they will be agreeable to this again with those specific parameters. MS. BLAGE: Yes. MS. YBACETA: Yes, that's correct. CHAIRMAN SAUNDERS : All right. Ready to move on to No. C? MS. COSBY: Yes. CHAIRMAN SAUNDERS: IOC, good cause determinations. IOCI, recommendation to designate legal counsel to determine good cause for late filed petitions. MS. COSBY: Okay. I can read them. If you want an explanation to that -- Page 14 September 12, 2022 CHAIRMAN SAUNDERS: Just very briefly. MS. COSBY: Absolutely. Friday was the deadline for filing of petitions. There's no cutoff period. Petitioners/taxpayers may file a petition at any time. But at this point, if they were -- if those petitions were to be accepted, they would have to have good cause why they didn't file by the deadline. So I review all of those. CHAIRMAN SAUNDERS: Okay. So do we need a motion on that item? MS. COSBY: Yes, sir. Further, I just want to make sure that we also confirm or we clarify that the Value Adjustment Board administration does handle internally reschedule requests, because those also have to be considered as a good cause -- on a good -cause basis because parties have one good cause reschedule, but it must be good cause for a rescheduled hearing. Administration does that, but then they call me in if they need to do so for any support on that. CHAIRMAN SAUNDERS: So we're going to designate you for 1 OC 1; is that correct? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. So is there a motion to that effect? COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? Page 15 September 12, 2022 (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number C2, recommendation to designate VAB clerk to determine good cause for hearing reschedules with legal counsel providing guidance. MS. COSBY: There you go. That's exactly it. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 1 OD, recommendation to adopt resolution for VAB petition $15 filing fee. We need a motion to approve the filing fee. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER TERRY: Second. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. Page 16 September 12, 2022 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10E, Florida Department of Revenue Forms DR-48 -- or 488p, initial certification of the Value Adjustment Board. MS. COSBY: Yes, sir. There are two forms attached to our agenda that I have here for the Chair to sign after the meeting, and they are -- one's for real property, and one is for tangible personal property. CHAIRMAN SAUNDERS: Okay. So we need a motion to approve those forms. MS. COSBY: Yes. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 1 OF, request approval for the destruction of VAB records in accordance with the general records schedule GS 1-SL. So we need a motion. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. Page 17 September 12, 2022 HOMESTEAD MEMBER EARNEY: Second. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. IOG, this is informational, VAB reference materials. I don't know if you need to go through any of that. MS. COSBY: I would like to get it into the verbatim. So if you would -- if you don't mind, I'll read them out. CHAIRMAN SAUNDERS: Okay. MS. COSBY: Or you can. Okay. Present in the room and also on the VAB Clerk's website we have the following reference materials: We have the Florida Government in the Sunshine Manual; we have Florida Administrative Code 12D-9; we have the Department of Revenue VAB forms; we have Florida Administrative Code 12D-10; we have Florida Administrative Code 12D-51.001, 12D-51.0025 12D-51.003; we have the Uniform Policies and Procedures Manual and all other legal resources and reference materials from the Department of Revenue; we have information for taxpayers regarding Florida Property Tax System and the Value Adjustment Board process and a property brochure; and then we have Florida Statutes Chapters 119, 2861 1921 1931 194, 195, and 196. CHAIRMAN SAUNDERS: All right. MS. COSBY: Sorry. I realized I was going really fast. September 12, 2022 CHAIRMAN SAUNDERS: comments? Are there any questions or (No response.) CHAIRMAN SAUNDERS: Then we'll move on to Item IOH, VAB 2021, expense report. MS. COSBY: All I'm just going to advise is that what is contained in your agenda packets, which, unfortunately, I don't know that you're able to see at the moment, is the -- is the final budget report from 2021. CHAIRMAN SAUNDERS: Okay. Are there any questions from the Board? (No response.) CHAIRMAN SAUNDERS: which is VAB dates of importance. Monday, August 15th, 2022. Item Then we'll move on to Item 11, 11 A, TRIM notices were mailed 11 B -- do you have any comments, Ms. Cosby, in reference to that? MS. COSBY: I do not, just that -- because they were mailed on Monday, August 15th, the deadline for filing was last Friday, September 9th. CHAIRMAN SAUNDERS: Okay. So that will take care of 11B. We'll move on to 11 C, magistrate hearings, October 2022 through December 2022, and more dates in January if needed. MS. COSBY: Yes. CHAIRMAN SAUNDERS: Any elaboration on that or any comments? MS. COSBY: The only thing I want to make sure of is I wanted to get a number of petitions filed from Value Adjustment Board administration. What is our number at this time? MR. RUSTIN: 1,156. MS. COSBY: We have 1,156 petitions filed at this time. That Page 19 September 12, 2022 does not include anything that comes in late filed at this time. HOMESTEAD MEMBER EARNEY: That's in comparison to 607 from last year? MS. COSBY: Yes, ma'am. CHAIRMAN SAUNDERS: I assume that's a reflection of this market that we've had. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Okay. Number 11 D, final VAB meeting for tax year 2022 is to be determined. MS. COSBY: Yes. We are aiming for late February. We may slide into March. CHAIRMAN SAUNDERS: Okay. Number 12, additional comments or concerns. MS. COSBY: Yes. I will -- there's a few items that I need to make sure we get in the record, and I want to address our citizen members first. I wanted to double-check with Ms. Rosenfeld, Ms. Earney, and Mr. Kezeske, do any of you -- are any of you a member or employee of a taxing authority at this time? HOMESTEAD MEMBER EARNEY: No. HOMESTEAD MEMBER ROSENFELD: No. BUSINESS MEMBER KEZESKE: (Shakes head.) MS. COSBY: Okay. All have signified by no. I want to double-check with all board members. Are any of you going to be representing a taxpayer in the judicial or administrative review of property values, which means are you -all going to be representing a taxpayer with the VAB either with the VAB or in the court? BUSINESS MEMBER KEZESKE: I filed a petition. MS. COSBY: You filed your own petition. Well, that's your right. Otherwise, will you be representing anybody else? BUSINESS MEMBER KEZESKE: No, ma'am. Page 20 September 12, 2022 MS. COSBY: Okay. Thank you. We are in compliance there. I will advise for the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a special magistrate or party citizen. I will advise for the record that all procedures and forms with the Board or special magistrate are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I will advise for the record that the VAB local procedures are ministerial in nature and not inconsistent with governing statutes, case law, Attorney General opinions, or rules of the Department of Revenue. I will advise for the record that there are two items that cannot be complete at this time, and those two items are that all appointed special magistrates have received the Department of Revenue training and have completed any corresponding exam, if required, and that's because the training came out on September 1 st, and it's not reasonable to expect that they all complete the training at this point. But we will ensure that they do so prior to hearing hearings here in Collier County. The other item that cannot be completed at this time is notices have been provided to chief executive officers of each municipality. Whenever a property is petitioned and that property falls within a city or a town, any sort of incorporated municipality, the CEO of that municipality is also entitled to the notice of those hearings. They may appear at those hearings if they would like to. That cannot be done at this time because no hearings have been set. But once hearings are set, I can assure you the Value Adjustment Board administration is very good about making sure that those get out. With that, everything else is in compliance, and I conclude my Page 21 September 12, 2022 presentation for Item 12. Thank you. CHAIRMAN SAUNDERS: All right. We'll move on to Item 13, public comment. Do we have any registered speakers? (No response.) CHAIRMAN SAUNDERS: We do not. Any comments from the Board members, any closing comments? (No response.) CHAIRMAN SAUNDERS: Anything from you in addition? MS. COSBY: I have nothing. Thank you, sir. CHAIRMAN SAUNDERS: All right. Then we are adjourned. Thank you. HOMESTEAD MEMBER EARNEY: Thank you. Page 22 September 12, 2022 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:27 a.m. VALUE ADJUSTMENT BOARD BURT SAUNDERS, VAB CHAIRMAN ATTEST CRYSTAL ,K. KINZEL, CLERK �C 16 J �'"!' These minutes accepte y the Board on as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 23 FORM 8B MEMORANDUM OF VOTING CONFLICT FOR COUNTY, MUNICIPAL, AND OTHER LOCAL PUBLIC OFFICERS LAST NAME —FIRST NAME —MIDDLE NAME NAME OF BOARD, COUNCIL, COMMISSION, AUTHORITY, OR COMMITTEE Kezeske, Ronald Value Adjustment Board - VAB MAILING ADDRESS THE BOARD, COUNCIL, COMMISSION, AUTHORITY OR COMMITTEE ON 3299 Tamiami Trail East, Fourth Floor WHICH I SERVE ISAUNIT OF: ❑ CITY a COUNTY ❑ OTHER LOCAL AGENCY CITY COUNTY NAME OF POLITICAL SUBDIVISION: Naples Collier Collier County DATE ON WHICH VOTE OCCURRED MY POSITION IS: April 17, 2023 ff ELECTIVE ❑ APPOINTIVE WHO MUST FILE FORM 813 This form is for use by any person serving at the county, city, or other local level of government on an appointed or elected board, council, commission, authority, or committee. It applies to members of advisory and non -advisory bodies who are presented with a voting conflict of interest under Section 112.3143, Florida Statutes. Your responsibilities under the law when faced with voting on a measure in which you have a conflict of interest will vary greatly depending on whether you hold an elective or appointive position. For this reason, please pay close attention to the instructions on this form before completing and filing the form. INSTRUCTIONS FOR COMPLIANCE WITH SECTION 112.3143, FLORIDA STATUTES A person holding elective or appointive county, municipal, or other local public office MUST ABSTAIN from voting on a measure which would inure to his or her special private gain or loss. Each elected or appointed local officer also MUST ABSTAIN from knowingly voting on a measure which would inure to the special gain or loss of a principal (other than a government agency) by whom he or she is retained (including the parent, subsidiary, or sibling organization of a principal by which he or she is retained); to the special private gain or loss of a relative; or to the special private gain or loss of a business associate. Commissioners of community redevelopment agencies (CRAs) under Sec. 163.356 or 163.357, F.S., and officers of independent special tax districts elected on a one -acre, one -vote basis are not prohibited from voting in that capacity. For purposes of this law, a "relative" includes only the officer's father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law. A "business associate" means any person or entity engaged in or carrying on a business enterprise with the officer as a partner, joint venturer, coowner of property, or corporate shareholder (where the shares of the corporation are not listed on any national or regional stock exchange). ELECTED OFFICERS: In addition to abstaining from voting in the situations described above, you must disclose the conflict: PRIOR TO THE VOTE BEING TAKEN by publicly stating to the assembly the nature of your interest in the measure on which you are abstaining from voting; and WITHIN 15 DAYS AFTER THE VOTE OCCURS by completing and filing this form with the person responsible for recording the minutes of the meeting, who should incorporate the form in the minutes. APPOINTED OFFICERS: Although you must abstain from voting in the situations described above, you are not prohibited by Section 112.3143 from otherwise participating in these matters. However, you must disclose the nature of the conflict before making any attempt to influence the decision, whether orally or in writing and whether made by you or at your direction. IF YOU INTEND TO MAKE ANY ATTEMPT TO INFLUENCE THE DECISION PRIOR TO THE MEETING AT WHICH THE VOTE WILL BE TAKEN: • You must complete and file this form (before making any attempt to influence the decision) with the person responsible for recording the minutes of the meeting, who will incorporate the form in the minutes. (Continued on page 2) CE FORM 8B - EFF. 11/2013 PAGE 1 Adopted by reference in Rule 34-7.010(1)(f), F.A.C. APPOINTED OFFICERS (continued) • A copy of the form must be provided immediately to the other members of the agency. • The form must be read publicly at the next meeting after the form is filed. IF YOU MAKE NO ATTEMPT TO INFLUENCE THE DECISION EXCEPT BY DISCUSSION AT THE MEETING: • You must disclose orally the nature of your conflict in the measure before participating. • You must complete the form and file it within 15 days after the vote occurs with the person responsible for recording the minutes of the meeting, who must incorporate the form in the minutes. A copy of the form must be provided immediately to the other members of the agency, and the form must be read publicly at the next meeting after the form is filed. Ron Kezeske DISCLOSURE OF LOCAL OFFICER'S INTEREST hereby disclose that on April 17 (a) A measure came or will come before my agency which (check one or more) inured to my special private gain or loss; inured to the special gain or loss of my business associate, inured to the special gain or loss of my inured to the special gain or loss of whom I am retained; or inured to the special gain or loss of is the parent subsidiary, or sibling organization or subsidiary of a principal which has retained me. (b) The measure before my agency and the nature of my conflicting interest in the measure is as follows: Recused myself from voting on Agenda Item #6A1, as i filed a petition (2022-309) of my personal property. ,20 23 , by , which If disclosure of specific information would violate confidentiality or privilege pursuant to law or rules governing attorneys, a public officer, who is also an attorney, may comply with the disclosure requirements of this section by disclosing the nature of the interest in such a way as to provide the public with notice of the conflict. 04/18/23 Date Filed Signature NOTICE: UNDER PROVISIONS OF FLORIDA STATUTES §112.317, A FAILURE TO MAKE ANY REQUIRED DISCLOSURE CONSTITUTES GROUNDS FOR AND MAY BE PUNISHED BY ONE OR MORE OF THE FOLLOWING: IMPEACHMENT, REMOVAL OR SUSPENSION FROM OFFICE OR EMPLOYMENT, DEMOTION, REDUCTION IN SALARY, REPRIMAND, OR A CIVIL PENALTY NOT TO EXCEED $10,000. CE FORM 86 - EFF. 11/2013 PAGE 2 Adopted by reference in Rule 34-7.010(1)(f), F.A.C.