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March 22, 2024 VAB Minutes - Final MeetingMarch 22, 2024 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 22, 2024 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: MEMBERS PRESENT: Chairman Dan Kowal, County Commission Member Burt Saunders, County Commission Member Rebecca Earney, Homestead Citizen Member Jill Rosenfeld, Alternate Homestead Citizen Member Tom Moshier, School Board Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD: Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE: Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE: Derek Johnssen Marty Rustin March 22, 2024 Page 2 MS. COSBY: We have a hot mic. CHAIRMAN KOWAL: Hot mic, okay. Well, let's bring this Collier County Value Adjustment Board meeting to a start. And if you'd like to go ahead and get the Pledge of Allegiance started, that would be great. (The Pledge of Allegiance was recited in unison.) CHAIRMAN KOWAL: All righty. MS. COSBY: And I will state for the record, Holly Cosby. CHAIRMAN KOWAL: Your mic's not on. MS. COSBY: Yeah, I didn't think so. There we go. Okay. This is Holly Cosby, Value Adjustment Board counsel. I will state for the record that I have reviewed the affidavit of publication, and I find that sufficient to proceed. And then moving on for Item No. 1, if we could please -- I want to make sure that on the record I clarify that the agenda index is incorrect. It will be Commissioner Kowal who will be our chair for this meeting, and during the organizational meeting, Erick Carter was appointed vice chair, so we don't have a vice chair for the meeting, but we have our chair present, so that item is taken care of. Moving on to introductions, if we could go ahead and just have everybody introduce themselves on the record, starting with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, alternate homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead member. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. CHAIRMAN KOWAL: Commissioner Dan Kowal, District 4, Collier County. COMMISSIONER SAUNDERS: Commissioner Burt March 22, 2024 Page 3 Saunders, District 3. SCHOOL BOARD MEMBER MOSHIER: Tim Moshier, school board, Collier County. MS. COSBY: Wonderful. Thank you. I'm Holly Cosby, Value Adjustment Board counsel. I will also advise for the record that I had -- we have quorum here today for this meeting pursuant to Florida Statute 194.015, and if I could get everybody just to check the contact information in the agenda. It would be -- if you're looking at a digital agenda, it would be Digital Page 9. If you would just look over your contact information and just verify that everything is correct. SCHOOL BOARD MEMBER MOSHIER: Yes. HOMESTEAD MEMBER EARNEY: Yes. COMMISSIONER SAUNDERS: Yes. BUSINESS MEMBER KEZESKE: Yes. HOMESTEAD MEMBER ROSENFELD: Yes. CHAIRMAN KOWAL: That's correct. MS. COSBY: Okay. I think we have all six affirmatives. Thank you very much. So I will go ahead and turn the agenda over to Commissioner Kowal, and if you have any questions or would like to look to me for any concerns, please do. CHAIRMAN KOWAL: Okay. I guess we have to approve the minutes for the last agenda or -- MS. COSBY: We're looking to approve today's agenda first. CHAIRMAN KOWAL: Approve today's agenda, yes. COMMISSIONER SAUNDERS: I'll make a motion to approve today's agenda. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. March 22, 2024 Page 4 HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Nay -- all against, say no. (No response.) CHAIRMAN KOWAL: Ayes have it. Sorry. MS. COSBY: Then you'll need to go -- CHAIRMAN KOWAL: Now we'll move to -- can I get a motion to approve and accept minutes from the August 7, 2023, VAB organization meeting? COMMISSIONER SAUNDERS: So moved. HOMESTEAD MEMBER EARNEY: Seconded. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes, unanimous. All right. I guess we're moving on to 3, general business discussion. MS. COSBY: Okay. This is informational. 3A is updates from the Department of Revenue, current session of Florida Legislature affecting the VAB. And you have in front of you 10 bulletins, PTO Bulletin 23-03 through PTO Bulletin 23-12. And those all have to do -- they do not affect the VAB as far as our board operates but more how special magistrates need to apply the March 22, 2024 Page 5 law during hearings. But I'm providing all of this information to you just as informational purposes if anybody has any questions. CHAIRMAN KOWAL: Anybody have any questions in reference to this agenda item? SCHOOL BOARD MEMBER MOSHIER: Not at this time. CHAIRMAN KOWAL: Okay. I guess we'll move on to B. MS. COSBY: 3B. During the Value Adjustment Board organizational meeting, I go through a checklist, a compliance checklist, and at the culmination of that meeting, there were three items that could not be completed at that time because they were not available, and those three items were that I, as VAB counsel, completed the VAB training and the exam. I had -- I did so as soon as the training came out. I will happily report that I got 100 on the exam. And, additionally, the second item is that the magistrates also received that Department of Revenue training. None of them -- none of our appointed magistrates were required to take the exam, but they did all complete the training prior to hearing hearings here in Collier County. And the third item was that notices have been given to chief executive officers for each municipality where there are hearings for any parcels within that municipality. And the reason we could not complete that at the organizational meeting was because hearings had not been set. But hearings did get scheduled, and the municipality report is within your agenda, and all CEOs for all the municipalities have been provided notices of hearing for any hearings that -- for petitions that fell within their municipality. So at this time, and well within our VAB cycle, we were well within compliance, so this is complete at this time. March 22, 2024 Page 6 CHAIRMAN KOWAL: Okay. Do we have any registered public speakers? MS. COSBY: We do not, but I need to go through Item C very quickly. CHAIRMAN KOWAL: I'm sorry. MS. COSBY: That's okay. Item 3C, update regarding Special Magistrate Antonov. We had a magistrate that was appointed to hear hearings in Collier County. He received a complaint from the appraiser board in New York for his New York appraisal license. And out of an abundance of caution, he let us know. I didn't find anything concerning within that appraisal complaint. He explained that the person was just looking to get out of paying him for his work. Unfortunately, that happens to us as lawyers as well. And so I reviewed the complaint. It's in New York. It has nothing to do with what happened -- what he does in Florida and/or what he does for the VAB, but I do need to, out of an abundance of transparency, ensure that I provide that to the VAB. So that's in front of you just for informational purposes only. Additionally, we received a Department of Revenue advisory memorandum that was forwarded to all VAB attorneys in the state of Florida, and it had to do with canned language that was embedded in the Axia program, which is what VAB administration and I and the magistrates use during the session to -- it's a database, and it basically runs the VAB. It's where petitioners can file petitions. It's where all of the records are docketed. It's where all of the notices are sent out from. Everything, everything is operated through Axia. But within that program, there's some embedded language that magistrates can simply click on, and then their recommended decisions will auto populate. And in a lot of counties, there was some archaic language that the Department of Revenue found was March 22, 2024 Page 7 embedded in their system. So they sent out an advisory memorandum to all counties to basically go through and audit our canned language just to make sure there wasn't anything in there. And so I worked with administration -- VAB administration very closely. They sent me several reports showing all of our canned language. Unfortunately -- and, again, out of an abundance of transparency, there was some of that concerning language within our embedded stuff, in our embedded programming, so we removed that. Now, a magistrate, had they ever used that in a recommended decision, I would have caught it, and I would have sent it back and said, "You can't use this language." It's no longer applicable. But they've never used it, but we did find it, and it was deep within. It was something somebody would have had to have really searched for. But we found what -- we found some concerning language. We removed it. And so I just need to let you all know that that was something that we had to do. It never came of issue, but I needed to advise you that that was provided to us as well as every other VAB in the state. It wasn't that we were targeted. It was that another county had the issue, and then the department said, anybody using Axia needs to, you know, look into this and to make sure that you also don't have the issue. CHAIRMAN KOWAL: They fixed it with a shotgun instead of a viper rifle. MS. COSBY: Yes. And that will conclude Item 3C for me. CHAIRMAN KOWAL: Okay. Now I'll ask, is there any registered public speakers for comment? MS. COSBY: Not at this time, but you can open the floor for public comment, if there is any. CHAIRMAN KOWAL: Okay. March 22, 2024 Page 8 MS. COSBY: It doesn't sound like there's any. CHAIRMAN KOWAL: It doesn't appear to have any -- we don't appear to have any. All right. Let's move on to 5, VAB members or staff comments? MS. COSBY: I don't believe VAB staff has anything, but please the Board. COMMISSIONER SAUNDERS: Nope. CHAIRMAN KOWAL: All right. We'll move on to 6, adopt Special Magistrate recommendations. MS. COSBY: Okay. And I will provide an explanation for this. Our citizen member -- our esteemed citizen member, Mr. Kezeske, filed a VAB petition this year, as is his right, but as he sits on the Board, we have to make sure that we parse that from all of the recommendations and we have a Board vote on that petition specifically with Mr. Kezeske abstaining from that vote, and then the rest of them can be voted upon. So we will call -- and there's also a form that Mr. Kezeske filled out just to make sure to complete the process, and we have it all as public record. He's acknowledged that he's filled out that -- filed that petition. So I need to make sure that I advise the Board of this, and then when we move on to 6B, Mr. Kezeske will be abstaining from B1. CHAIRMAN KOWAL: Okay. MS. COSBY: We'll have to do them B1 and B2. CHAIRMAN KOWAL: All right. So we've taken care of that. So let's move on to B, and I guess we have the motion to approve the recommended decision for Petition 2023-01053, and he will be abstaining from voting on this, correct? MS. COSBY: Absolutely. And I will advise for the record March 22, 2024 Page 9 that I have reviewed that recommendation, and I find the recommended decision -- and I find that sufficient and compliant with law. CHAIRMAN KOWAL: Okay. Do we need a motion for that? MS. COSBY: Yes, sir. CHAIRMAN KOWAL: Okay. Do I have a motion for B1? COMMISSIONER SAUNDERS: Mr. Chairman, would this be an opportunity for Mr. Kezeske to comment on that or just -- no. Okay. MS. COSBY: No. COMMISSIONER SAUNDERS: Well, then I'll make the motion to approve. CHAIRMAN KOWAL: So we have a motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: We have a second. Okay. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: (Abstains.) CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It sounds like the ayes have it. So we'll move to B2. MS. COSBY: And I will advise for the record that the remainder of the recommended decisions have also been reviewed by me, and they are all sufficient and compliant with law. COMMISSIONER SAUNDERS: And I'll make a motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in March 22, 2024 Page 10 favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Unanimous, pass. So my paper jumps to 7; is that correct? MS. COSBY: Yes, sir. CHAIRMAN KOWAL: All right. Two to 7. All right. I guess we're on No. 7 then. MS. COSBY: Would the Chair like me to explain what that is? CHAIRMAN KOWAL: Yes -- MS. COSBY: Absolutely. CHAIRMAN KOWAL: -- please. MS. COSBY: At the end of the culmination of the Value Adjustment Board session, there are two forms that we will need to provide to the Property Appraiser's Office and the Department of Revenue, and that form is DR-488. So Item 7 is the DR-488 for tangible personal property, and what that advises the Board, and will advise the world, of the change in the taxable value of tangible property due to VAB action. So for Item 7, the change in taxable value due to VAB action this year is $0. But we do need Board approval to approve this form. CHAIRMAN KOWAL: Okay. Do I have a motion for Item No. B7 -- MS. COSBY: Just 7. CHAIRMAN KOWAL: -- or 7. COMMISSIONER SAUNDERS: So moved, Mr. Chairman. BUSINESS MEMBER KEZESKE: Second. March 22, 2024 Page 11 CHAIRMAN KOWAL: We have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: The ayes have it. All right. Move on to No. 8. MS. COSBY: Number 8 is very similar to 7 except that this is the certification of the Value Adjustment Board for real property and showing the shift in taxable value due to VAB action for real property, and that figure is $26,522,346. And we also need Board approval for the DR-488 form for real property. CHAIRMAN KOWAL: All right. Do I have a motion to approve No. 8? BUSINESS MEMBER KEZESKE: So moved. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I've got a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes unanimously. All right. I guess we move on to No. 9. MS. COSBY: Number 9 is the notice of tax impact. So this form follows the DR-488 forms where we have a shift in taxable March 22, 2024 Page 12 value. This, then, shows the shift in taxes as a result of VAB action. This form also provides notice of how many petitions the Value Adjustment Board received this year, how many parcels were petitioned, and the change in not just taxable value, but also the shift in taxes. And so I can tell you that our stats for petitions filed this year was 1,299 petitions were filed this year. I think -- is it 1299 or 1266? 1299. So we had almost 1300 petitions this year. But that does not translate to parcels. Some petitions have multiple parcels. But the number of parcels are at the bottom -- bottom row of this DR-529, that is Item No. 9. So we had 225 parcels requested for exemptions, we had 1,259 parcels requested for assessment reduction, or increase, and 916 of our petitions or parcels appealed this year, were withdrawn or settled, and so that results in a shift in taxes of $299,467. And this, once approved by the VAB, will also be advertised in the paper, as required. CHAIRMAN KOWAL: Okay. All right. So Item 9, I need a motion. BUSINESS MEMBER KEZESKE: So moved. CHAIRMAN KOWAL: Do I have a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: Okay. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: All opposed? (No response.) March 22, 2024 Page 13 CHAIRMAN KOWAL: Passes unanimously. All right. Let's move on to No. 10. MS. COSBY: I'm just looking for the Value Adjustment Board to continue to provide me with authority to review the Value Adjustment Board, the Clerk's VAB web page, to make sure that everything stays compliant, all links are active and not broken. I do that periodically, because if the Department of Revenue does it and they find a broken link or problem with our website, they'll let us know, so I keep on top of it. I don't check it every day or every month, but once in a while I do a check-in, and our administration's really great about keeping it up to date. But I need to ensure that we stay compliant on that. So I need the Board to approve that. CHAIRMAN KOWAL: I'll make a motion to approve that. MS. COSBY: Thank you. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: So a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passed unanimously. Move on to No. 11. Okay. So set a date for our next meeting. MS. COSBY: Yes. We will be organizing in August. There's two dates that we're proposing, August 12th and August 19th. And I'll give you a little calendaring on this. In Collier County, the first day of school is 8/13, August 13th. So it seems like 8/12 might be a little too chaotic for the school board. March 22, 2024 Page 14 So -- and I would also say that, you know -- and I -- honestly, looking at the two dates, I know that I can be available on the 12th, but I would prefer the 19th, if possible. But I would like to ask the Board what your availability and preference is. CHAIRMAN KOWAL: Okay. MS. COSBY: But we always do like to look to the school board and say, you know, when's your first day of school? Because that's probably going to be a little chaotic for them the day before. CHAIRMAN KOWAL: Mr. Moshier? SCHOOL BOARD MEMBER MOSHIER: I think the 19th would probably be a better day. MS. COSBY: What is the availability of the Board otherwise? COMMISSIONER SAUNDERS: The 19th is fine with me. CHAIRMAN KOWAL: The 19th is fine with me also. HOMESTEAD MEMBER EARNEY: Yes. BUSINESS MEMBER KEZESKE: It should be fine. I'll be coming back on the day prior, so... MS. COSBY: Okay. So you'll be gone on the 12th? BUSINESS MEMBER KEZESKE: I may look disheveled, but I'll be here. CHAIRMAN KOWAL: So the 12th, you won't be here at all, then? BUSINESS MEMBER KEZESKE: No. I'm only gone for, like, four days. CHAIRMAN KOWAL: Well, I'll make a motion to just pick the 19th. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. March 22, 2024 Page 15 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. MS. COSBY: Wonderful. CHAIRMAN KOWAL: All right. It looks like the 19th, August 2024, 9 a.m. MS. COSBY: Yes, sir. CHAIRMAN KOWAL: All right. I guess -- MS. COSBY: Does the Board have anything further? CHAIRMAN KOWAL: No. I'm ready. MS. COSBY: I have nothing further. CHAIRMAN KOWAL: All right. Well, adjourned. ******* March 22, 2024 Page 16 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:17 a.m. BOARD OF COUNTY COMMISSIONERS ___________________________________ DAN KOWAL, VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK ______________________________ These minutes accepted by 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.