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07/29/2025
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07/29/2025
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7/25/2025 3:11:16 PM
Creation date
7/25/2025 12:55:28 PM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Agenda Packet
Meeting Date
07/29/2025
Meeting Body
Value Adjustment Board
Subject
Value Adjustment Board Organizational Meeting
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on said property as a result of an apparent scrivener error or input error on the deed <br /> evidencing the address of their new homestead after a closing. <br /> 6. While serving in Flagler County,there was an issue before me of an appeal of a denial <br /> of historically commercial or nonprofit exemption of two real property parcels. <br /> 7. While serving in Flagler County,an appeal of a petition on a Homestead denial with the <br /> issue as to whether or not the Petitioner is a permanent resident of the property at issue. <br /> The issue was a permanent resident issue and whether or not has the Petitioner <br /> demonstrated by a preponderance of the evidence that he is indeed a permanent resident <br /> of the property. <br /> 8. While serving in Flagler County,there was an appeal of a petition on a Homestead denial <br /> with the issue as to whether or not the Petitioner had abandoned the property by way of <br /> a rental of the property, and whether or not rental of a homestead constitutes the <br /> abandonment of the property, with that abandonment being the rental of an entire <br /> dwelling previously claimed to be a homestead for tax purposes. Did that rental <br /> constitute the abandonment of homestead tax designation? <br /> 9. While serving in Indian River County: Pursuant to Section 193.461 (3) (b) Florida <br /> Statutes,as a Special Magistrate a"Greenbelt"properties matter came before me. With <br /> a "Greenbelt" agricultural classification,properties are bona fide agricultural operations <br /> taxed according to the"use"value of those operations,rather than the development value. <br /> For property to qualify for agricultural classification, land must be used in good faith <br /> for commercial agricultural purposes. <br /> 10. While serving in Marion County:An appeal of the denial by the Marion County <br /> Property Appraiser of Petitioner's application for non-profit/charitable ad valorem <br /> exemption status as to the use of property/properties at issue. There were 35 parcels at <br /> issue before me as the Special Magistrate.APPLICABLE STATUTES:Florida Statutes <br /> 196.26,Florida Statute 193.501 Florida Statute 196.196,as admitted as evidence via <br /> testimony and documents and submitted by the Property Appraiser and Petitioner <br /> respectively. <br /> 11.While serving in Citrus County: An appeal for a denial of Homestead Denial. <br /> RELEVANT STATUTE:Section 6(b)Florida Constitution and Florida Statute 196.015. <br /> 12. Appointed as the Sumter County Florida Value Adjustment Board legal counsel on April <br /> 11,2023. <br /> If selected by the Value Adjustment Board, the objectives and goals that I would take to ensure <br /> timely return of the associated worksheets would be as I have done over the years in my capacity <br /> as a VAB special magistrate in the counties that I have served are very simple: to get the work <br /> done immediately after receiving the files from the VAB clerk whether it would be the physical <br /> files through the U.S. Postal Mail or electronically by and through AXIA or the particular system <br /> designed for the particular county. Should I need a question answered, then I ask not only <br /> electronically to either the clerk or VAB counsel, but I also follow up with a telephonic <br /> conversation to make sure the written electronic communication comports with the overall <br /> understanding of the substance of the intent of the communication. To put it even more simply, <br /> when the work comes to me,I get the job done quickly,without delay,and efficiently. <br /> I believe that I am the most qualified to serve the taxpayers of Indian River County as a Value <br /> Adjustment Board Special Magistrate because of the combination of my prior experience as a VAB <br /> 2 <br /> -32- <br />
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