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HomeMy WebLinkAbout08/16/2017 VAB�� CO JEFFREY R. SMITH, CPA, CGFO, CGMA 4 Clerk of Circuit Court & Comptroller �a Clerk to the Board and Value Adjustment Board 180127th Street +�pRIpA Vero Beach, FL 32960 Telephone:. (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.or2 AGENDA VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING COUNTY ADMINISTRATION BUILDING A-102 WEDNESDAY, AUGUST 16, 2017, 10:00 A.M., BOARD MEMBERS Susan Adams, Chairman Bob Solari, Vice Chairman Charles Searcy, School Board Member District 4 Todd Heckman, Business Citizen Member Duane Weise, Homesteaded Citizen Member 1. CALL TO ORDER 2. INVOCATION - Clerk of Court & Comptroller Jeffrey R. Smith 3.. PLEDGE OF ALLEGIANCE — School Board Member Charlie Searcy 4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member 2017 VAB Organizational Meeting Page 1 August 16, 2017 5. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/Board Clerk B. Board Members list and designated Board Clerk's contact information ...............4 6. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of April 19, 2017 ........................................................ 5-12 7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOR THE 2017 PETITION FILING PERIOD, PURSUANT TO F.S. 194.013 A. VAB Resolution 2017-1.............................................................................................13-14 8. APPOINT KAREN WONSETLER, ESQ., ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS, PURSUANT TO F.S. 194.035 A. Karen Wonsetler, Esq...............................................................................................15-22 9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour. 10. APPOINT TWO OF THE FOLLOWING APPRAISER APPLICANTS TO SERVE AS SPECIAL MAGISTRATE FOR REAL PROPERTY VALUATION AND ONE APPRAISER APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035. A. Stephen Neill, MAI...........................................................................23-31 B. Juliana Young, MAI.........................................................................32-40 C. Marcos E. Salas., SRA, AI-RRS..............................................................................41-53 D. Terrie Peltier.............................................................................................................54-63 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $105.00 per hour. 2017 VAB Organizational Meeting Page 2 August 16, 2017 12. APPOINT ONE OF THE FOLLOWING APPRAISER APPLICANTS TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING, PURSUANT TO F.S. 194.35, AND SET HOURLY RATE OF PAY, MILEAGE AND MAXIMUM RATE PER DAY FOR OVERNIGHT LODGING REIMBURSEMENT IN ACCORDANCE WITH F.S. 112.06 A. Pamela Andrea, ASA........................................................................64-76 B. Edward Weinert........................................................................................................77-87 13. AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD A. Sample Special Magistrate Agreement...................................................................88-93 14. DESIGNATE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D-9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). 15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. 16. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A REVIEW OF THE FLORIDA ADMINISTRATIVE CODE AND CURRENT PRACTICES AND PROCEDURES. A. Special Magistrate Orientation Agenda.......................................................................94 17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2017-2018 VAB INVOICES ON BEHALF OF THE FULL BOARD. 18. PUBLIC INPUT 19. ADJOURNMENT Anyone who needs.a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. 2017 VAB Organizational Meeting Page 3 August 16, 2017 Agenda Item No. S.B. INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (VAB) MEMBERS Commissioner Susan Adams — District 1 Commissioner Bob Solari — District 4 School Board Member — Charlie Searcy, District 4 Citizen Homesteaded Property Owner Member — Duane M. Weise Citizen Business Member Todd Heckman VAB Attorney — Michelle Napier, Esq. VAB Clerk — Terri Collins -Lister ONLINE SERVICES ONLINE PETITION FILING: https://VAB.indian-river.org EMAIL: AXIA@clerk.indian-river.org VAB FORMS, RULES, & ADDITIONAL INFORMATION: http://dor.myflorida.com/dor/property/vab FLORIDA STATUTES CHAPTER 194.011: http://www.leg.state.fl.us/Statutes/ CONTACT INFORMATION Terri Collins -Lister, Supervisor Clerk to the Board and VAB County Administration Building "A" 1801 27th Street Vero Beach, FL 32960. (772) 226-1432 Fax: (772) 978-1857 Email: tlister@clerk.indian-river.org Revised 01/05/2017 -4- JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 Agenda Item No. 6.A. Telephone: (772) 226-1432 Fax: (772) 978-1857 E=mail: Axia@clerk.indian-river.org Web address: httn://Clerk.indian-river.or2 VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING MINUTES — APRIL 19, 2017 The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, April 19, 2017, at 8:30 a.m., in the County Administration Building, 1801 27th Street, Building "A", Room A-102, Vero. Beach, Florida. Present were Chairman Susan Adams; Vice Chairman Bob Solari; School Board Member Charlie Searcy; and Citizen Members Duane Weise and Todd Heckman. Also present were VAB Attorney Michelle Napier, Clerk of Circuit Court and Comptroller Jeffrey R. Smith, VAB Board Clerk Terri Collins -Lister; Deputy Clerks Shelli Gagnon and Rhonda Zirkle; from the Property Appraiser's Office (PAO) was Attorney Eric Barkett; Manager Bruce Goodwyn; Supervisor Janine Hicks; Real Estate Appraiser George Clarke; and Assessment Control Margo Maxwell and Gigi Williams. Present were John and Deborah Brenner, the taxpayers for Petition 2016-003, Bob and Gina Abel, the taxpayers for Petition 2016-046; and Anthony P. Guettler, representing Taxpayer's Maria Zita Bernardina & Jacinto Ezpeleta for Petition(s) 2016-007 and 2016-008. 1. CALL TO ORDER Chairman Susan Adams called the meeting to order at 8:35 a.m. 2. INVOCATION Clerk of Circuit Court and Comptroller Jeffrey R. Smith delivered the Invocation. 3. PLEDGE OF ALLEGIANCE School Board Member Charlie Searcy led the Pledge of Allegiance to the Flag. Value Adjustment Board Page 1 2016 Tax Cycle Final Meeting - 5 - 4. INTRODUCTIONS Introductions were made individually by all present. 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of July 20, 2016 ON MOTION by Citizen Member Heckman, SECONDED by School Board Member Searcy, the Board unanimously approved the Value Adjustment Board Organizational Meeting Minutes of July 20, 2016, as written. B. VAB Meeting Minutes of January 23, 2017 ON MOTION by School Board Member Searcy, SECONDED by Citizen Member Heckman, the Board unanimously approved the Value Adjustment Board Meeting Minutes of January 23, 2017, as written. 6. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' RECOMMENDATIONS AS THE VALUE ADUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. 2016 VAB Recap ON MOTION by School Board Member Searcy, SECONDED. by Vice Chairman Solari, the Board unanimously approved the 2016 Value Adjustment Board Recap, as submitted. Value Adjustment Board .. Page 2 2016 Tax Cycle Final Meeting - 6 - B. 2016 Special Magistrates' Recommendations ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the Board unanimously accepted the Special Magistrates' recommended decisions, pulling Petitions 2016-003, 2016-007, 2016-008 and 2016-046 for discussion. MOTION WAS MADE by Vice Chairman Solari, SECONDED by Citizen Member Heckman, to accept the Special Magistrates' recommended decisions for Petitions 2016-007 and 2016-008. School Board Member Searcy referred to Petition 2016-008 and asked how the PAO missed the value by $666,580. Attorney Anthony Guettler, representing the owner of the property for Petition 2016-008, stated that the property was new construction and the improved values were higher than their cost. He pointed out that a detailed fee appraisal was done on the unique properties which included a main house and a guest house. He added that one of the issues was whether the two properties with the main house and a guest house should be assessed separately or together. PAO Manager Bruce Goodwyn stated the reason for the difference in the values was that the PAO only does a mass appraisal of the properties and when there is a fee appraisal done, it includes the inside of house, so cost figures can get skewed. Chairman Adams CALLED THE QUESTION and by a 5-0 vote, the Motion carried. Chairman Adams called for Petitioner John Brenner, Petition 2016-003. Mr. Brenner wanted to appeal the decision made by the Attorney Special Magistrate at his November 28, 2016 VAB Hearing on Portability. Mr. Brenner reviewed a timeline of events in regards to his granted Homestead Exemption and the denial of his portability request for the 2016 Tax year on his subject property at 945 Bowline Drive. He also discussed both the Florida Statute for Portability and the information on the PAO website. He summarized that the two main issues were that he was denied his Portability because of late application and delayed the ability to adjust the market value of the original house from $467,000 to $1,065,000. PAO Attorney Eric Barkett referred to the complexity of the Portability Statute with regard to the Market Value issue specifically; there was absolutely no legal question, in his opinion, that it was handled properly by the PAO. Value Adjustment Board Page 3 2016 Tax Cycle Final Meeting - 7 - VAB Attorney Michelle Napier added under the Florida Statutes and Florida Administrative Code, the VAB has the discretion and the authority to rely on the Special Magistrate's recommendations without further hearing. She had reviewed all the Special Magistrate Recommendations and opined they were legally sufficient. Mr. Brenner continued on his discussions with the PAO regarding his Portability, the PAO website, and the disclaimer on the website. A discussion ensued and Chairman Adams invited questions from the Board. MOTION WAS MADE by School Board Member Searcy to accept the Special Magistrate's Recommendation for Petition 2016-003. A discussion ensued and Vice Chairman Solari asked for a quick synopsis of the steps in the process that had taken place prior to this meeting. VAB Attorney Napier summarized the VAB hearing process and reiterated that she had reviewed the Special Magistrate's Decision for legal sufficiency. PAO Attorney Barkett stated there was a hearing where the Petitioner was represented by a Counsel and they were afforded every opportunity to present all of the evidence. He continued that their hearing. was postponed to supply additional evidence and reset to another date; on which the hearing lasted for several hours. . Mr. Brenner recapped the areas where he felt the appeal failed and that he was not afforded an informal meeting with the Property Appraiser. VAB Attorney Napier explained that it was the Petitioner's right to appeal to the Circuit Court if they do not agree with the position of the Board. Vice Chairman Solari commented that although he heard some things that did not seem correct one way or another, he could not at this point; interject into this process which has already gone on to a significant degree. He stated that he would support the Special Magistrate's recommendation because the Petitioner was represented by an attorney, had the opportunity to present his desired information, and had the right to appeal in Circuit Court. Vice Chairman Solari also hoped that any potential or incorrect interpretations of the law on the PAO website would be cleared up. There was a MOTION ON THE FLOOR, SECONDED by Vice Chairman Solari, to accept the Special Magistrate's Recommendation for Petition 2016-003; the Motion carried (4-0) with Citizen Member Heckman abstaining. Citizen Member Heckman abstained because he knew John and Debbie Brenner personally and was also involved with an issue. on his Portability. Value Adjustment Board Page 4 2016 Tax Cycle Final Meeting -8- Chairman Adams referred to Petition 2016-046 and asked VAS Attorney Napier if she had anything to add and whether the Petitioner was afforded the same process as the previous Petitioner. VAB Attorney Napier affirmed that the Petitioner was afforded the same process as Mr. and Mrs. Brenner and that the Board had the authority to rely on its Special. Magistrate's Recommendation and the VAB Attorney's review of the recommendation for legal sufficiency. Petitioner Robert Abel stated that he lived in a fairly new subdivision with his house being the smallest and the least square footage than of all the homes in the community. He pointed out that he was assessed at 86 percent of his purchase price, whereas the other homes were assessed between 77 and 81 percent of their purchase price. Mr. Abel told the Board that he went through the VAB process and in the Special Magistrate Recommendations, under Findings of Fact it stated, "However it appears that this property is slightly being assessed more compared to that of his neighbors" and he felt that this supported his argument. George Clarke with the PAO explained that the value determined by the PAO was $56,000 less than Mr. Abel's submitted appraisal and both the PAO and the Petitioner's submitted comparables supported the PAO's value.. A discussion ensued on the homes located on the same street as Mr. Abel's house that were larger, but the assessed value was lower. Mr. Abel wanted to be in line with those homes on his assessment. School Board Member Searcy questioned PAO Manager Goodwyn on the rule that caps 3% per year maximum increase for assessed value. PAO Manager Goodwyn explained that the 3% cap per year was based on the property being homesteaded; the assessed value becomes capped at a maximum of 3% per year unless there is an addition to the property. He pointed out that Mr. Abel just stated one of the fallacies or problems with mass appraisal. ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the. Board unanimously accepted the Special Magistrates' recommended decision for Petition 2016-046. Value Adjustment Board Page 5 2016 Tax Cycle Final Meeting - 9 - 7. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12 A. Tax Impact Notice DR -529 for Tax year 2016 ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the Board unanimously approved and authorized the Chairman to execute the Tax Impact Notice Form DR -529 for Tax Year 2016 for publication. B. Certification Form DR -488 Real Property ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the Board unanimously approved and authorized the Chairman to execute the Certification Form. DR -488 for Real Property. C. Certification Form DR -488 Tangible Personal Property ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Tangible Personal Property. 8. APPROVE RENEWAL OF THE AGREEMENT BETWEEN INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND MICHELLE NAPIER FOR LEGAL SERVICES, Pursuant to DOR Rule 12D-9.013(1) (C). A. Attorney Agreement ON MOTION by Vice Chairman Solari, SECONDED by School Board Member Searcy, the Board unanimously approved the renewal of VAB Attorney Michelle Napier's Agreement, Pursuant to DOR Rule 12D-9.013 (1)(C). Value Adjustment Board Page 6 2016 Tax Cycle Final Meeting - 10- 9. APPROVE THE PROPOSED REVISED SPECIAL MAGISTRATE CONTRACT A. Special Magistrate Revised Contract ON MOTION by Vice Chairman Solari, SECONDED by School. Board Member Searcy, the Board unanimously approved the proposed revised Special Magistrate Contract. Terri Collins -Lister, VAB Clerk, informed the Board that in the proposed contract there were some minor word changes and added to Exhibit "A", Article 2: Fees in Section 2.1 was "a minimum of two (2) hours" which reads, "The BOARD shall pay the (Title)) SPECIAL MAGISTRATE at the rate of «rate » per hour for his/her services. SPECIAL MAGISTRATE shall be paid for a minimum of two (2) hours of his or her time for each day the SPECIAL MAGISTRATE is scheduled and reports for hearings ". 10. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE AND APPRAISER FOR THE 2017 VAB HEARINGS. ON MOTION by Citizen Member Heckman, SECONDED by School Board Member Searcy, the Board unanimously authorized the Value Adjustment Board Clerk to solicit for Attorney and Appraiser Special Magistrates for the 2017 Tax Year Hearings. 11. PUBLIC COMMENT There was none. 12. OTHER BUSINESS VAB Clerk Terri Collins -Lister mentioned at the 2016 Organizational Meeting, the Board had asked if the VAB Clerk would provide a copy of the budget, as well as a breakdown of the VAB expenses by use categories. She handed out copies of the 2016/2017 VAB Budget and the 2015 VAB expenses by category. The Board reviewed and commented on the VAB Budget categories and inquired whether a column could be added to the VAB Budget Details of Operating Expenses to compare with the current year expenditures to previous year actual spent. Clerk of Circuit Court and Comptroller Jeffrey R. Smith, in response to the Board's questions, said the VAB Budget Details of Operating Expenses could be changed to show prior expenditures. Value Adjustment Board Page 7 2016 Tax Cycle Final Meeting - 11 - Agenda Item No. 7.A. o INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �ZORI�p' RESOLUTION 2017 —1 WHEREAS, Chapter 194, Florida Statutes, Section 194.013, allows the Value Adjustment Board, hereafter "VAB", to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a petition. NOW, THEREFORE, BE IT RESOLVED BY THE 2017 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD THAT: 1. There is hereby authorized, established, and imposed a filing fee upon each separate, parcel of property covered by petitions file pursuant to Section 194.011, Florida Statutes. . 2. The filing fee shall be $15.00 for each separate, non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to Section 194.011, Florida Statutes, and subject to appeal. An owner of contiguous, undeveloped parcels may file with the VAB, a single joint petition if the Property Appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners' association as defined in Section 723.075, Florida Statutes, with approval of its board of administration or directors, may file with the VAB, a single joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition. For single joint petitions, a filing fee in the amount of $15.00 for the petition, plus a fee of $5.00 for each parcel included in the petition, will be imposed. 3. All filing fees shall be paid to the Clerk of the VAB at the time of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. The Clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. If the petitioner does not satisfy the payment requirement at the time, the petition will be deemed incomplete and will not be scheduled for a hearing. 4. Upon the acceptance and filing of a petition by the VAB Clerk, the accompanying filing fee shall be non-refundable, except when an excessive filing fee has been collected due to an error by the VAB Clerk or through the electronic filing system. Overpayments in excess of Ten and No/100 ($10.00) due to miscalculation on the part of the petitioner or petitioner's agent shall be refunded. The VAB Clerk shall develop and utilize a standard procedure for issuing required refunds. 5. Any petition filed after the statutory deadline for petition filing, as set forth in Section 194.011(3); Florida Statutes, may be reviewed to determine whether the petitioner has demonstrated a good cause justifying the late filing. Fee payments filed with late -filed petitions are non-refundable. 1 -13- Agenda Item No. S.A. M't?<I SPECIAL MAGISTRATE APPLICATION "_ INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD ro (APPLICANTS MUST MEET. QUALIFICATIONS OUTLINED IN FLA. STAT. 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑✓ Attorney Special Magistrate ❑ Appraiser Special Magistrate for... ❑ Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? I to 8 hours per week; ❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. APPLICANT INFORMATION Name: Karen Wonsetler Home Address: 14210 Lovers Key Lane, Orlando, FL 32828 Mailing Address: 860 North Orange Ave. Suite 135, Orlando, FL 32801 Business Name: Wonsetler & Webner, P.A. Business Address: 860 North Orange Ave. Suite 135, Orlando, FL 32801 Phone: Home/ Business/ 407-770-0846 Cell/ 407-484-7938 Fax: 407-770-0843 E -Mail: karen@kwpalaw.com • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you. have served as a special magistr, to previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at http•//dor mvflorida.com/dor/property/vab/training.litml. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: 140929 Date of Admission: May 1998 How many years of experience do you have in the area of ad valorem taxation: 11+ Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you have in the area of tangible property valuation: Page 1 v01/13/2015 -15- Nv f; SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 194.035) 1. Educational Background University of Florida College of Law - graduated Dec. 1997 2. List any experience and/or, specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property Other (please secify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Orange Co. since 2006, Brevard and Hillsborough since 2007, Seminole Co. since 2011, Polk since 2015 and Indian River Co. since 2014 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? 0 No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. Racheal Poteet, Brevard County Property Appraiser's Office, formerly clerk to the BOCC Katie Smith, Orange County Clerk to the BOCC 6. Are you willing to accept the Value Adjustment Board established schedule of fees? 91 Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. I have used Axia since it's inception. ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Florida Bar 1998 140929 2. Of those organizations describe any possible concoct or tmerest tnaL uouiu Uu;ur ur Liiu aYYcaimiuc v• a well � of interest that may prevent you from fairly conducting a hearing: None. Page 2 v01/13/2015 -16- ,,. SPECIAL MAGISTRATE APPLICATION 's INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? E No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment . board of any of the counties to which you are applying: None. 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None CERTIFICATION Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special. magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes W1 No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information frons other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he/she hill follow all requirements and mandates of lmv in fulfilling the duties of special magistrate. Date: 5/3/17 Signature of Applicant Karen Wonsetler Printed Name of Applicant Page 3 v01/13/2015 -17- vrR� SPECIAL MAGISTRATE APPLICATION ero INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? No ❑ Yes (please explain) _ 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment i board of any of the counties to which you are applying: None. 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. i None i i Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? Yes No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item containe herain. The undersigned acknowledges that, ifselected, he/she will fotloiw all requirements and mandates of law i f rolling tit duties of special magistrate, i Date:-5/3/9 7 Signature of AppIican Karen Wonsetler Printed Name of Applicant The Florida B-ir - Profile Page 1 of 2 _. .. .......... ... .. . ... __ ..._ .-... _. ._... ..... _.... _.. .... _..__ ._..-. ....- ...... __�.----...__..__ .,. _......Ethics Rules Professionalism Log In Follow Us THE FLORIDA BAR ABOUT THE BAR NEWS & EVENTS FOR THE PUBLIC MEMBER SERVICES LOG IN - FIND_A LAWYER Search The Florida Bar �Y_l THEFLORIDABAR / FinclALawyer / Profile Karen Jenette Wonsetler Eligible to Practice Law in Florida Member in Good Standing Bar Number: 140929 Mail Address: Karen Wonsetler P.A. Law Office of Karen Wonsetler P.A 860 N Orange Ave Ste 135 Orlando, FL 32801-1011 United States Office: 407-770- 0846 Fax: 407-770-0843 Email: karen@kwpalaw.com Personal Bar URL: www.floridabar.org/mybarprofile/l40929 vCard: r County: Orange Circuit: 9 Admitted: 05/22/1998 10 -Year Discipline None History: Law School: University of Florida, Fredric G. Levin College of Law Sections: Real Property, Probate Law Federal Courts: U.S. District Court, Middle District of Florida Firm: Karen Wonsetler P.A. Firm Size: 2 to 5 Firm Position: Managing Partner The Find a Lawyer directory is provided as a public service. The Florida Bar maintains limited basic information about attorneys licensed to practice in the state (e.g., name, address, year of birth, gender, law schools attended, admission year). However, through this directory The Florida Bar allows individual attorneys the opportunity to provide for public Information certain expanded personal and professional data. It is the attorney's responsibility to routinely review and update those expanded listings. The information contained in those expanded listings is - presented by the Bar "as is" with no warranty of any kind, express or Implied. The Florida Bar, its Board of Governors, employees, and agents thereof are not responsible for the accuracy of that additional data. Publication of attorneys' contact information within this listing should not be construed as their consent to receive unsolicited communications in any form. Certain unauthorized uses of this data may result in civil or criminal penalties. The Find a Lawyer directory is not a lawyer referral seryice. - About the Bar - News, Events & For the Public Member Services Directories Research & Publications Professionalism -19- http://www.floridabar.org/wps/portal/flbar/home/attysearch/mprofile/!ut/p/zl /jY_LDoIwF... 3/11/2016 Karen Wonsetler, Esq. Writing Sample - Prior Report 2015 & Recommendation Findings of Fact Petitioner, Huntington Reserve Assoc., LTD, was not present at the hearing held on December 11, 2013, but rather was represented by attorneys Mr. Frank Brady and Jeanne Brady. The documentation submitted by the Petitioner shall be referred to in general terms as Petitioner's Composite Exhibit 1. The Property Appraiser's Office was represented at hearing by Send.y Shaffer, Coordinator of Exemption Services and by attorney Gaylord Wood, Jr., and the Property Appraiser's Office did submit a nine (9) section set of documents in support of its position that the denial was appropriate in this matter. The documentation submitted by the Property Appraiser's Office shall be referred to in general terms as Property Appraiser's Composite Exhibit A. In addition to the documentation presented by the parties, each presented memorandums of law and fact in support of their respective positions. Historically, the subject property has not enjoyed the benefit of the Affordable Housing Exemption. This initial 2013 application was denied by the Property Appraiser's Office in June 2013 for a number of reasons, the main reason relating to the Property Appraiser's determination that based upon the composition of the Petitioner's corporate entity, that the housing operation is run in such a manner as to inure to the benefit of the for-profit partners. The denial of this initial application in no manner related to the change in the relevant Florida Statute with a July. 1, 2013 effective date and with retroactive effect. As such, this hearing in no manner involved any analysis as to the constitutionality of the recent change in the Affordable Housing statute. The Petitioner appealed the denial and did raise an argument regarding both the Petitioner's eligibility as a not-for-profit organization and arguments regarding the unconstitutionality of the recent statutory change. Despite stating affirmatively in Petitioner's factual memorandum, Petitioner did. not enjoy the Affordable Housing exemption in at least the prior three years, and as such, the Petitioner's argument that a `vested right' was interrupted and denied is factually inaccurate and inapplicable in the case at hand. Again, as the Property Appraiser did not deny the application on the 2013 legislative change, but upon the law as in effect for 2012, specifically in effect as of January 1, 2013, such arguments are unnecessary and outside of the scope of this hearing. Petitioner has set forth in its documentation and evidence that "The Partnership, Inc." is a non- profit Florida corporation with an overall ownership interest in the limited partnership which owns the property. The amount of that interest is 0.009%. Huntington Reserve Associates, Ltd is the limited partnership. Per the Property Appraiser's analysis, Huntington Reserve Associates, Ltd is a for profit entity based upon the fact that it files taxes on a for-profit rather than on a non -for-profit tax form. The Property Appraiser further argues that the tax structure of the partnership entities underscores the fact that the subject property is run in such a manner as to create a profit and to shift the benefit of any taxation credits or exemptions. -20- Karen Wonsetler, Esq. Writing Sample - Prior Reportods, & Recommendation Specifically, the Property Appraiser's legal basis for the denial rests upon the requirement set forth in Sections 196.195 and 196.1978, Florida Statutes [2012]. Per the first section, the Petitioner must comply with the determination of exempt status as defined in Section 196.195 in order to establish eligibility for the Affordable Care exemption. Mr. Wood focuses on subsection (3) of 196.195 which states as follows: "Each applicant must affirmatively show that no part of the subject property, or the proceeds of the sale, lease, or other disposition thereof, will inure to the benefit of its members, directors, or officers or any person or firm operating for profit of for a nonexempt purpose." The Property Appraiser. as .part of its initial denial determined that the income or proceeds from the subject property inures to the for-profit entity. The depreciation and tax credits as well inure to the benefit of a for-profit partner, Centerline Credit Enhanced Partners L.P., which owns 99.98% of Huntington Reserve Associations, Ltd. Petitioner's attorney argues that the fact that Petitioner is a Florida registered non-profit entity is and should be sufficient to satisfy the requirements set forth in. the statute and was not able to dispel the Property Appraiser's theory on how and in what manner the non-profit inured to the benefit of the for-profit partners. The statute does not only call for. a Florida based non-profit general partner, but has additional conditions and qualifications which went largely unaddressed by Petitioner. Petitioner argues that the case law of TEDC/Shell City Inc., v. Robbins 690 So.2d 1323 (Fla. 3`a DCA 1997) which holds that tax credits is tantamount to a "benefit." There is only argument that Shell City has been legislatively negated as it has not been overruled by a higher court: As such, at hearing both parties continued their legal interpretations in support of their respective positions. No dispositive documentation was produced to satisfy Petitioner's affirmative obligation that the Petitioner's partners did not benefit from the Petitioner's operation of the facility as "affordable housing." Conclusions of Law When a taxpayer seeks a preferential tax treatment such as relief from an ad valorem tax, the statute under which he claims the benefit must be strictly construed against the taxpayer. DeQuervain v. Desguin, 927 So. 2d 232, 236 (Fla. 2d DCA 2006). Furthermore, the person claiming the exemption has the burden of proving by testimony or evidence that he qualifies for such. Schooley v. Judd, 149 So. 2d 587, 590 (Fla. 2d DCA 1963). The burden of proof in an exemption hearing falls upon the Petition to prove eligibility by at least a preponderance of the evidence. In this case, the Petitioner failed to carry its burden to show affirmatively by either testimony or evidence that it qualified for the 2013 Affordable Housing exemption per the mandates of Sections 196.19 78 and 196.195, Florida Statutes. 'There is an unresolved factual issue as to -21- Karen Wonsetler, Esq. Writing Sample - Prior Report z0:1 & Recommendation whether or not the Petitioner's ownership and actual use of the property would qualify it for the affordable housing exemption for the 2013 tax.year. Per the Property Appraiser's representative and counsel, it not satisfied with Petitioner's showing as to the criteria for ownership or use as of January 1, 2013, and stand by that office's initial denial of the exemption application. Although Petitioner did provide information with its application to the Property Appraiser's. office and did request the Value Adjustment Board conduct a hearing on its petition in its absence, Petitioner failed to put forth any evidence or testimony above and beyond a copy of the current information available from the Florida Secretary of State, Division of Corporation showing the relationship between Petitioner and other corporate entities. The application of that portion of the statute that was not changed on July 1, 2013 yields the first layer of legal issues, irrespective of any discussion or argument related to a 2013 mid -year amendment regarding ownership criteria. As such, this legal conclusion is irrespective of any retroactive application as to ownership, and focuses instead upon the provisions governing Section 196.195 Florida Statute, and proof as to Petitioner's eligibility as of January 1, 2013. As Petitioner made no challenge to any retroactively applied version of the law by the Property Appraiser's Office and the legal analysis does not consider the retroactive application in this decision, there will be no legal discussion regarding the constitutionality or unconstitutionality of acts by the Florida legislature. I find that there is an unresolved question as to whether or not the non-profit partner does in fact inure to the benefit of the general for profit partner. If it does inure to the benefit of the for-profit partner, then the ownership and use are not an appropriate basis for a claim for the exemption. Petitioner made no presentation of facts or evidence which would assist in the factual and legal analysis. As such, the Petitioner failed to carry its burden of proof and has not affirmatively shown an entitlement to the Affordable Housing exemption. When the Petitioner fails to carry its burden of proof, the initial denial of the exemption by the Property Appraiser's Office is upheld. Accordingly, the petition is denied. Agenda Item No. 10.A. "� iu5in`"� ",:( R -r- ;1 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD `4c S. (APPLICANTS .ROUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. fi_194.035) Please type or print. I.f more space is needed, attach additional sheets. Applicants may supplement their application with a resinne. However, a resume cannot Ge used in lieu ofan application. Application for: ❑ Attorney Special Magistrate ❑✓ Appraiser Special Magistrate for... ❑✓ Real Property and/or ❑ Tangible Personal Property If appointed, .how much time would you be available to conduct hearings and complete your recommendations? ❑✓ 1 to S hours per week; [:19 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. Name: Stephen G. Neill Home Address: 139 Dominion Court, Fort Pierce, FL 34949 Mailing Address: Same Business Name: Callaway & Price, Inc. Business Address: 1803 South 25th Street, Suite 1, Fort Pierce, FL 34947 Phone: Home/ Business/ 772464-8607 Cell/ 561-718-1768 Fax: 772-461-0809 E -Mail: s.neill@callaivayandpdce.com • Copy of license referenced below. o Documentation to support membership in professional organizations listed below under Organizations. a A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you. have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an 'appraisal as a writing sample. o Prior to conductuig hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Departmetit of Revenue. To obtain the training, go online to the Department's website at Itttp://doi-.ruvflot4cla.com/dor/tiropert /vab/training lttii�l. Return your completion certificate to the VAB cleric. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant., Residential Appraiser License #: Valid Through: General Appraiser License #: RZ2480 Valid Through: 11/30/18 Provide number of years of experience you. have in the area of real property valuation: 20 Describe experience, and number of years you have in the area of tangible property valuation: N/A Page I x01/13/2015 -23- SPIJCIAL MAGISTRATI; APPLICATION INDIANRIVER COUNTY VALUE T1VIlCNT BOARD ottio" (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 4 194.035) Q e 1. Educational Background. Please see attached qualifications. 2. List any experience and/or specialty for the following property types: PROPERTY TYPE IEXPERIENCE/SPECIALTY Residential Real Property All types, Including high end, condos, SIF & MIF Commercial Real Property All types, including Income-producing, single -tenant, multi -tenant, and special purpose properties Tangible Property NIA Other (please specify) Industrial, institutional, eminent domain, agricultural and procedural audits 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. St. Lucie County - 2007 -Current; Martin County - 2012-2015; Indian River County - 2010 -Current 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? 0 No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience. in ad valorem taxation, tangible personal property or real property appraisals. See #3 above. Lucero Carrillo, St. Lucie County VAB; Russ Counts, St. Lucie County VAB. 6. Are you willing to accept. the Value Adjustment Board established schedule of fees? S6 Yes Q No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your.. level of knowledge and experience with computers and list the applications you are familiar with, including Axia. Proficient knowledge and experience with computers for 20+ years with AXIA for 7 years; attended several seminars sponsored by AXIA. cO�GAN0.XTS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER# Appraisal Institute MAI 2004 12248 American Society of Parm Managers Associate Member 2013 & Rural Appraisers 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: N/A Page 2 v01/13/2015 -24- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEL—T QUALIFICA"PIONS OUTLINE D IN FLA. STAT. S 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? E] No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: Business relationships through the VAB process. 5. List any clubs, organizations, associations, or other entities to which you. belong or: participate 7in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. N/A Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that lie/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? El Yes 91 No If yes, please provide details: The undersigned certifies, under penalty of disqualification f•onr consideration, that each item contained in this ap/?lication, or any or document fitr•r�ished by or on behalf of the applicant is true and complete as of the date it becns The..undersy,171,111 authorizes the ►slue Adjustment Board to obtain h?formation r6nr other sources to verifyrr. The undersigned acknowledges that, ifselected, he/she will follow all i equit eirterits at�d �randates of late nfilling the duties of sl.7ecial magistrate. Date: 6/6117 Signature of Al' plicant Stephen G' Neill Printed Nam 'of Applicant Page 3 vO l/13/2015 -25- TEJ Qualifications - Stephen G. Neill, MAI Professional Designations\Licenses\Certifications Member, Appraisal Institute, MAI Designation#12248 Florida: State -Certified General Real Estate. Appraiser #RZ2480 Florida Licensed .Real Estate Broker #BK -0660406 Associate Member, American Society of Farm Managers and Rural Appraisers International. Right of Way Association Certified Right of Way Appraiser R/W-A/C Professional Experience Principal, Callaway & Price, Inc. - Since January 2006 Appraisal Consultant, Callaway &Price, Inc. - 7/02 - 12/05 Appraisal Consultant, Diskin Property Research - 4/00 - 6/02 Appraisal Consultant, Callaway & Price, Inc. - 5/97 - 4/00 Education Bachelor of Science Degree in Business/Real Estate, Florida State University Associates of Arts Degree, Indian River Community College Appraisal Institute Courses: 410 Standards of Professional Practice, Part A 420 Standards of Professional Practice, Part B 510 Advanced Income Capitalization 520 Highest and Best Use and Market Analysis 530 Advanced Sales and Cost Approaches 540 Report Writing 550 Advance Applications Analyzing Operating Expenses Appraisal from Blueprints and Specifications FHA and the Appraisal Process Real Estate Finance Statistics & Valuation Modeling Analyzing Distressed Real Estate Expert Witness An Appraiser's Introduction & Overview of the U.S. Hotel Industry Hotel Market Studies & Valuating - Using Hotel Valuation Software Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets International Right of Way Courses: 103 Ethics and the Right of Way Profession 400 Principles of Real Estate Appraisal 401 The Appraisal of Partial Acquisitions USPAP - Biennial Florida State Law for Real Estate Appraisers Florida Law Update Roles and Rules of Supervisors & Trainees Appraisal Institute - Leadership Conference Participant -26- V� Qualifications - Stephen G. Neill, MAI Qualified Expert Witness Miami -Dade Broward County Indian River Martin County St. Lucie County Bay County US Bankruptcy Court, Middle District of Florida Indian River County Special Magistrate - 2010, 2011, 2012 & 2013 St. Lucie County Special Magistrate - 2007,. 2008, 2009, 2010, 2011, 2012 & 2013 Martin County - 2012 & 2013 Appraising\Consulting Expertise ACLFs Mobile Home Parks Agricultural Multifamily Residential Aircraft Hangers. Office Buildings Apartment Complexes Ranchland Branch Banks Restaurants Car Dealership Retail Buildings Citrus. Groves Salvage Yards Condominium Projects Single -Family Residential .-Eminent Domain Sports Complexes Golf Courses Subdivisions Luxury RV Parks Truckstops/Gas Stations Marinas Warehouses Mining Operations Vacant Land Mini -Warehouses Special Purpose Properties Organizations and Affiliations Rotary Member - Past President/Board of Directors John Carroll High School Advisory Board Treasure Coast Seminole Booster Club -27- ..; . ... ... .. 07 1 4 --n V,4 ,_. . ........... . •es • P ond .:Pt, Wy . ... . ... . gii�y5ieMoizzy r)�z 1_ C* nl� :Iii: YUi�•:yYtzereof the Boded :of Du ed bypOrate .:.to*. ii��o (en '• '•2Zisartifeatc£iihepropcnyofiE In Axia Web Home Page 1 of 2 Indian River County Clerk to the Board Office Attn: Value Adjustment Board Clerk Indian River County Administration Building 1801 27th Street Magistrate Recommendation Code: Vera Beach, FL 32960 :DENIED: 5 - Denied 772-226-1916 axia@clerk.i.ndian-river.org TRIM VALUES BEFORE ACTION Real Propetty Value 323,480.00 PETITION: PARCEL: PETITION TYPE: HEARING DATE: 2016-046 33392100020000000018.0 Real Property Value 11/2/2016 10:30:00 AM OWNER NAME: MAGISTRATE: NOTICE NAME: DOR USE CODE: ROBERT I GINA ABEL Stephen Neill ABEL ROBERT I GINA 0100 ABEL ROBERT 3 GINA NOTICE NAME: 480 WINGATE TERRACE BW 50,000.00 50,000.00. VERO REACH FL,32968 MAGISTRATE RECOMMENDATION j Magistrate Recommendation Code: :DENIED: 5 - Denied COUNTYVALUES TRIM VALUES BEFORE ACTION AFTER ACTION I(I1 323,480.00 323,480.00 3231480.00' 1 1. MARKET VALUE 323,980.00 323,480.00: 323,980.00. 2. ASSESSED OR CLASSIFIED USE VALUE (if applicable) 50,000.00 50,000.00 50,000.00. 3. EXEMPT VALUE 298,480.00 273,480.00. 273,480.00; S. TAXABLE VALUE FINDINGS OF FACT AND CONCLUSION OF LAW Findings of Fact: Lisf of Property Appraiser Exhibit's/14itnesses:. * George Clarke representing the Property Appraisers Office (PAO) _ - - * Request Letter, 8th Criteria, PTO Bulletin - --- - '* Sales Comparison Approach, Summary of Sales, :Sales Map, Supporting Data _ - *' Building Residual - - - - - - List of Petitioners Exhibits/Witnesses: - - - - - * Robert J. Abel - -- * Verbal Testimony - .. . I* Real Estate Appraisal -- -- - - i* Sale to Assessment Ratio Analysis and Supporting Data - .. -'* Construction Contract - .. :Summary of Evidence presented by the Property Appraiser: - -- ,The Subject Property is a single-family residence located at 1480 Wingate Terrace SW. The -residence was built in. 2015 and contains 2-,362 square feet. The property has a pool with screen enclosure. The PAO presented a sales comparison approach tovalue with:4 comparable sales. The comparable sales indicated a range from $136 to $205' per square foot. The PAO concluded at $161 per. square foot prior to any cost of sale adjustments. After a cost of sale adjustment the PAO concluded at .$137 per square foot, or $323,480. _ -.. The PAO also presented a building residual analysis based on the same comparables. This analysis Was done by .subtracting the land value and the miscellaneous improvements from the purchase price. The residual indicated a :range from $95.77 to $151.81 per square foot. The PAO concluded at $90.06 per square foot, after a cost of sale :adjustment. The PAO also did this for thecomparablespresented by the petitioner. The petitioners comparables =indicated a similar range from $92.38 to $113.73 per .square foot:. .The PAO concluded below this range at $90.06 per square foot. - Summary of Evidence presented by the Petitioner: The petitioners main item of concern is the.fact that properties along the same street are assessed at 77% to 81%- of their purchase price and they he is assessed at 86% of his purchase price. https://vab.indian-river.org/Axia2Ol6/Users/Magistrate/Worksheet.aspx?s=xZyRNbcjLbOnj,:. 6/2/20y, Axia Web Home Page 2 of 2 The petitioner purchased the property in 2015 for $376,370 from the builder and had an appraisal done for $380,000 in August of 2015 by a local real estate appraiser. The petitioner presented a summary of comparable assessments to purchase prices along the same street as the Subject. These were all 2015 sales of new properties that range from 77% to 810 of their purchase prices. The petitioner feels that he should be treated similar to the properties within the sale street/neighborhood. Magistrates Analysis and Findings of Facts: From all indications the -PAO and petitioner agree on the market value of the property. The PAO concluded at :$380,570 and the petitioner presented an appraisal for $380,000. In addition the property was purchased for :$376,370 -in -2015. The-PAO then deducted 15% for the 8th criteria -to arrive at a just value of $323,.480. From all,- `indieations this is well supported and standard appraisal practice. - However, it does appear clear that this property is slightly being assessed more compared that i:sneighbors. . CONCLUSIONS OF LAW: Property Appraiser established presumption of correctness and admitted evidence did not overcome PA's - presumption of correctness: :The Property Appraiser established a presumption of correctness through admitted evidence that proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, F.S., and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. The Petitioner did not overcome the Property Appraiser's presumption of correctness because the admitted evidence did not prove by a preponderance of the evidence that: .. a. The Property Appraiser's just valuation does not represent just value; or b. The Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from ::the appraisal practices generally applied by the Property Appraiser to comparable property within the same 'county. Therefore, the petition should be denied. Worksheet completed on 2/8/2017 11:00:34 AM by Terri Collins-Uster https://vab.indian-river.org/Axia2016iUsers/Magistrate/Worksheet.aspx?s=xZyRNbejLbOnj... 6/2/20J�o _ STATE OF FLORIDA :.. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION FLORIDA REAL ESTATE APPRAISAL BD 850-487-1395 2601 BLAIR STONE ROAD TALLAHASSEE FL 32399-0783 NEILL, STEPHEN G 1803 S. 25TH STREET SUITE 1 FORT PIERCE FL 34947 i Congraliilationsl With this license you become one of the nearly j one million Floridians licensed by the Deparlment of Business and Professional Regulation Our professionals and businesses range i�`�3s STATE OF FLORIDA from architects to yacht broker, from boxers to barbeque ,fit► DEPARTMENT .OF BUSINESS AND restaurants, and they keep Florida's economy strong. �' PROFESSIONAL REGULATION Every day we work to Improve the way we do business in order RZ2480 ISSUED;. 11/13!2016 to serve you better. For Information about our services, please lo onto www.myfloridalicense:com. There you can find more CERTIFIED GEN�RALAPPRAISER: information about our divisions and the regulations that impact NEILL, STEPHEN G f: You, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve. you better so that you can IS CERTIFIED under the provisions of Ch.475 FS. serve your customers. Thank you for doing business, in Florida, @xpiratidn data , Nov 30, 2010 L1611130002233 I and congratulations on your new license.! DETACH HERE RICK SCOTT, GOVERNOR KEN LAWSON, SECRETARY STATE OF FLORIDA i DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION FLORIDA REAL ESTATE APPRAISAL BD ' . RZ24a0 >.,, E 4 S S,y1 I+xt �Y�t The CERTIFIED GENERAL.APPRAISER �� r••a i Named below IS CERTIFIED Under the provisions of Chapter 475 FS: Expiration date: NOV 30, 2018 i S NEILL, STEPHEN G 1803 25TH STREET SUITE.1 FORT PIERCE FL 3.4947 d .. i ISSUED: 11/13/2016 DISPLAY AS REQUIRED BY LAW SEQ# 1.1011130002233 -31- Agenda Item No. 10.B. SPECIAL MAGISTRATE APPLICATION 'Nil.1 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �?rmro?;� (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN &&- STAY. §_194.035) Please. type or print.. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used its lieu of an application. Application for: ❑ Attorney Special Magistrate Appraiser Special Magistrate for... ... ❑✓ Real Property and/or ❑ Tangible Personal Property . . If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per week; Q 9 to 20 hours per week; ❑ 21 to 30 hours per week; E] 31 to 40 hours per week. f Name: Juliana Young Home Address: 5865 34th Lane, Vero Beach, Florida 32966 Mailing Address: same Business Name: Young Appraisal & Consulting Business Address: 1924 44th Avenue, Vero Beach, Florida 32966 Phone: Home/ none Business/ 772 569 4548. Cell/ 772 563 3598 Fax: 772 569 1018 E -Mail: Julie@young-appraisals.com • Copy of license referenced below. • Documentation to support membership in professional organizations listedbelow under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a reconurended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion. of the current year training provided. by the Department of Revenue. To obtain the training, go online to the Department's website at litti.):I/dor.nivf.lorida.com/*dor/i)i-opertv/vab/t*l-,IilI ing. htm]. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: '.Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation.: Appraiser Magistrate Applicant: Residential Appraiser License it: Valid Through: General Appraiser License #: RZ571 Valid Through: Nov 2018 -Provide number.of years of experience you .have in the area of real property valuation: 30+ years Describe experience, and number of years you have in the area of tangible property valuation: Page 1. v01 / 13/2015 -32- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED N FLA. STAT. s (94.035) f S 1. Educational Background BS, California State Polytechnic University, Pamona, 1971 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property. 30+ -years of appraisal experience Commercial Real Prope! 25years ofappraisalexperience Tangible Property Experience in valuation of citrus crop on the tree Other (please seeify) 25 years of Abricultural Real Property appraisal experience 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Indian River County, 2014, 2015, and 2016 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? M No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. have extensive background In valuation of many property types and review of appraisal reports over the past 30 years. I have served on committees to develop seminars for property valuation. I am certified to teach the Uniform Standards of Professional Appraisal Practice. 6. Are you wil.lin.g to accept the Value Adjustment Board established schedule of fees? W1 Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and .list the applications you are familiar with, including Axia. I have used Axia for the past three years. to report the special magistrate cases 112MIJOWIR 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Am. Soc. Farm Managersa Rural Appraisers ARA, Accredited Rural Appraiser Nov 1,993 - present 4892 Appraisal institute MAI May 1989- present 11390 2. Ut triose organizations ceserioe any possivre ccznutu ut rracrcbt ruaL wuiu �. ��� �• _ �.uee��=u•=�� �- �� - - of interest that may prevent you from fairly conducting a hearing: none Page 2 v01/13/2015 -33- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS .MUST MEET QUALIFICATIONS OUTLINED [N FLA. STAT. $ 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? E No ❑ Yes (please explain) 4.. List any personal or business relationship you have ever had with any officer or employee of the office of the pr opeity appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you: are applying: Applied for homestead exemption In the property appraisers office in 2015. 1 currently serve as chair to the CAC for the Indian River County 5. List any clubs; organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. don't belong to any club or organization that would prevent me from fairly conducting a hearing. t do belong to the Garden Club of Indian River County and the Vera Beach Country Club. 1 r Pursuant to Fla. Stat. 5 144.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a. party before the Board in any administrative review of property taxes. Are you. an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes &6 No If yes, please provide details: Vie undersigned certifies, under penalty of disqualification from consideratio7l, that each iteral. contained in this application, or ally other document furnished by or oil behalf of the applicant is true alld complete as of Che date it bears. The tinde7sigiled authorizes the Value Adjusfinent.Board to obtain it fonnation front other sources to verify each item conNined herein. The undersigned ack towledges that, if selected, heJshe will follow all requirem ell ts and inandates of law in fu filling the dirties of special magistrate: Date: Stre of Applicant Printed Name of Applicant Page 3 v01/13/2015 -34- kn M AMERICAN SOCIETY ERS and of FARM MANIAVX-a--, �R. RURAL APPRAISERS/ INCI yo tit q } Cia. of Has met all of the requirements or an Accredited Rural rescribed Appral ethe rand Is rican the therefore ent fled to cManagers ry and Rural Appraisers f the title of 01, >1 nRIU>: P p e�`4�y>J` ARA't��d7�'d� `�k' t red evidence of The above named has shown bs therefore examination zed olu e the above title in experience ng this individual Is qualified an raisin.. �►'�'t ' d the profession of rural app g' IN WITNESS WHERMF, we have subscribed our signaft:res and affixed the seal of the American Society 'IN . 100 i r i•�•,' t�fOVe(?'t�El' f,L, �y'?�'? fiE2TIFiC4rE"tt i - This R�+utr rral f :{ of n^tZgttOn... 'S G_ .....:.•� _ .S tI:P. f='C{_'3!':'+ C. SAH 1f1:9S:Ga;1 x•. . .^ i pP Iy!fiev;;n(9rt<.+d•^nRUr �1?'.pQlat8f3!Sfby``i..SQ-:•- f In r -I!_TNS.!iT.US(CaS?:9r,,dd9'R:!IT'-'1•�f>'7!ate „ !s •s the hiq, s rank aid ,.:e :_..tY h i.-, r. , n n demand':f a.^d v,en .'Mu�`•'a, tr nr:; regY `�;hat "rnrmP<.7..c799f5q djiUf'JIApp.7eH5 ] dislsstl lsublet! tot..:hn:�s:en.of!hecons.!tut. n:a.:-9y t rr!ra'icn of memt rsh!p: or shat! kms? re'::rned `o'he db^ 'g narnwl soc!e• Lipo -36- k This Certifies That has been admitted to tnernbership as an MAI Member in the Appraisal Institute and is entitled to all the rights and privileges'membership Of subject only to the limiting conditions set forth from time to time in the Bylaws and Regulations of the Appraisal Institute. In Witness Whereof, the Board of Directors of the Appraisal Institute has authorized this certificate to be signed in its behalf b/ the President, anti the Corporate Seat to be hereunto of on this fWl day of 311, f998 TN IS AM M, or. 111;.1 UINVO T( IME <1:C1tj'JAkY UM IN rEQN11.11ATION OF.MrSOFTSM1. APPRAISAL INSTITUTE ..,,._�._.._......,.r... a NSTITU A V - -37- a e "Note in the above chart -1, Market Value is the Just Value of the parcel, not the 100% Market Value anticipated at sale of the property. Findings of Fact: Proposed Findings of Fact: A. List of Property Appraisers ExhibitsMlitnesses: The Property Appraiser was represented at.the hearing by Billy Auton, Margo Maxwell, and Eric Barkett. Property Appraiser evidence included: Required Considerations by the Property Appraiser per SF 193.011, letter requesting information from the petitioner, PTO Bulletin 08-22, Comparable Sales Chart, neighborhood statistical analysis report, location maps subject/sales, subject property cards, comparable sales PA records cards and copy of petition. B. List of Petitioner exhibits/witnesses: The petition was filed by and represented by Stephen J. Boyle the property owner. Petitioner evidence included: hearing notice; subject PA card; comparable sales, 1 listing, sheet with wood frame 1 and 2 story sales and CBS 2 story sale (2014-15 sales), and 2013 two story frame sales; MLS sheets & PA cards for the listing / sales; A. Statute, 193.011 C. Summary of evidence presented by the Property Appraiser: The property consists of a 0.51 acre riverfront lot, with 101 river front feet. The residence includes 3,772 square feet of living area. The residence was constructed in 1987, two stories of wood frame on concrete slab. The property is located at 285 Riverway Drive, Vero Beach, Florida. The property appraiser presented a grid of comparable improved sales and the resulting $/sf living area used in analysis of the subject. The property appraiser included four sales of riverfront properties, one in the subject immediate neighborhood and three in Cache Cay Subdivision. The sales are transactions that occurred between March and November 2014. The sales support a 100% Market Value range of $279 to $355 per square foot of living area. The range of 81 Criteria $/sfla for the sales was not included on the PA chart. The Property Appraiser concluded that the Just Value (85% Criteria) rate of $286 / sfla (per square foot of living area) was appropriate based on these sales and 134 sales within the subject's neighborhood. The Neighborhood Statistical Analysis Report indicted average year built 1996, average area 4,235, mean sale value $925,903, and mean parcel value $785,210. D. Summary of evidence presented by Petitioner: The petitioners evidence consisted of: a chart of market sales and MLS/PA Information for the sales listed. On the chart the subject is analyzed -as if listed; also analyzed is one listing, 2 two story frame sales, 5 single story frame sales, and one CBS sale. All sales are located in the south Barrier Island area. The sales are analyzed based on the 100% $/sfla, the PA Assessed Value of land, and Assessed Value of the building for these sales. The sales support a $Isfla for the 100% Market Value from $200 to $403/sfla. The building contribution to the assessed value of these comparable sales ranges from $61 to $136/sfla. The assessed value of these sales ranges from $206 to $346/sfla. The petitioner concludes a value between $200 and $272 per square fool of living area for the 100% Market Value, from $754,400 to $1,025,984, reconciled at $890,000, and a 81 Criteria value, based on 12% deduction for cost of sale from $785,000. -38- The petitioner also included an outline of sales from 2013, which were presented in his petition in 2014. E. Magistrates analysis and finding of facts presented: A sales comparison analysis is generally the most useful technique for analyzing a single family residence. The Property Appraiser and petitioner provided comparable sales with similar riverfront location compared to the subject property. All of the documents and testimony presented were admitted into evidence and, where appropriate, were carefully reviewed. Persuasive evidence was provided by both parties. The PA four sales were analyzed to indicate the $/square foot living area (sfla) Just Value indication based on 8' Criteria 85% and PA Assessed Value. The four sales indicate the following Just Value 85% / PA assessed Value / 100% market Value Sale 1 $2551$276 / $300; Sale 2 $280 / $263 / $329; Sale 3 $237 / $226 / $279; and Sale 4 $3011 $310 / $355. Additionally the $/sfla building of the subject and sales is compared: Subject $137, S#1 $131, S#2 $157, S#3, $85, S #4 69. Based on the information presented by the PA sale #4 includes 244 river front feet, with a significantly higher proportion of the value in the underlying land. This sale indicates the highest $/sfia 100% market, Just, & assessed, and is the only sale that supports a higher value than used by the PA for the subject. The remaining three sales support an 85% Just Value from $237 to $280. All sales are single story, and two sales are CBS construction. Sale 1 is the most similar sale in location in the southern Barrier Island. Sales 2, 3, and 4 are located in the central Barrier Island, in the private community of Cache Cay. Sale 1 provides the most comparable information for the subject, at a 100% Market / 85% Just Value / sfla at $300 / $255. The petitioner evidence is analyzed to indicate the 8t' Criteria (85%) value indication for the sale ; presented by the petitioner. These sales support a Just Value from $170 to $343/sfia. The highest value indication is for a sale that is completely renovated, built in 1984. Both the PA and the petitioner include the 295 Riverway Drive sale. This sale supports values in the upper mid range of the sales presented by the petitioner. Most sales in the south Barrier Island area support values I lower than those indicated for the Cache Cay community. Analysis of the evidence presented included placing little weight on sales with significantly superior river front feet exposure. These sales support values in the upper end of the range, at Just Value $323/sfla (204 Spinnaker Dr.) and $302/sfla (PA 97 Cache Cay). Additionally, the "as is" sale (1345 River Ridge Dr.) is given little weight due to the anticipated lower condition of the improvement. The 216 Rudder Road and 107 Spring Line Drive sales are given less weight due to the difference in seller and buyer motivation. The sellers sold an improved property. The buyers purchased a lot, with premium paid for this type of riverfront lot due to lack of availability of vacant lots. New construction is anticipated for both of these properties. The remaining petitioner sales provide a Just Value range of $215 to $to $255/sfla. All building improvements are single story, and superior to the subject in that regard. The most comparable sale is adjacent to the subject, single story frame construction, 102 FF river frontage, built in 1988 and the Seacrest Drive sale, with 111 FF river frontage, built in 1990. These sales include frame building improvements from 3,027 to 4,360 square feet, bracketing the 3,772 square feet of the subject improvement. The adjacent sale is included on the both the PA and the petitioner sales information. These sales provide a Just Value indication of $215 to $255/sfla. Additionally, the assessed building value / sfla Is compared for the subject and the comparable properties. The subject $/sfla assessed building contribution is indicated at $137. The market sales provide a -39- ftLY- 3 range of $61 to $136. The subject assessed building value Is at $137.15/sfla, higher than the highest petitioner sale, and higher than all but one PA sale. The average petitioner sales $/sfla assessed value is $101. Considering the higher desirability of the single story configuration of the most comparable sales, a value toward the midrange, or Just Value at $240/sfla and 100% Market Value at $282/sfla is appropriate for the subject. This value supports an assessed building value of $100/sfla. Based on the evidence presented, the 100% Market Value of the arms length sale price of the subject property is supported at $1,063,704. The Just Value, based on the 8th Criteria at 85%, is indicated at $904,148. Conclusion of Law: D. Petition to be GRANTED. Petitioner did produce evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat. Section 193.011. The Petitioner produced sufficient evidence that the Property Appraiser's value exceeds Just Value based on the f=irst, Third, and Eighth Criterion. The evidence presented was sufficient to establish the value of the property as specified on the first page of this report; therefore the petition should be granted. -40- Agenda Item N-6 10.C. SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resaune cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate ❑✓ Appraiser Special Magistrate for... ❑✓ Real Property and/or ✓❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per week; ❑ 9 to 20 hours per week; ❑✓ 21 to 30 hours per week; ❑ 31 to 40 hours per week. APPLICANT INFORMATION Name: Marcos E Salas Home Address: 1811 Arbor Lakes Cir. Sanford, FL 32771 Mailing Address: 1811 Arbor Lakes Cir. Sanford, FL 32771 Business Name: MS Appraisal Services, LLC Business Address: 1811 Arbor Lakes Cir. Sanford, FL 32771 Phone: Home/ 407-430-9919 Business/ 407-430-9919 Cell/ 787-464-5474 Fax: N/A E -Mail: msappraiser7@gmail.com • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate . previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at http://dor.myflorida.com/doL/property/Vab/training.html. Return your completion certificate to the VAB clerk.. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: RZ-3343 Valid Through: 11/30/2018 Provide number of years of experience you have in the area of real property valuation: 17' Describe experience, and number of years you have in the area of tangible property valuation: 6 Page 1 v01/13/2015 -41- SPECIAL MAGISTRATE APPLICATION s INDIAN RIVER COUNTY. VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) 1. Educational Background Bachelor of Sciences and Agriculture Master in Business Administration 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Single-family, duplex, multi -family, condominium, Land (lots and acreage) Commercial Real Property Retail, office, hotel, motel, land, subdivision, industrial, agricultural, special use, others. Tangible Property CNC & other industrial machines, aircraft, car wash, gas station equipment, medical, others. Other (plea e secify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Orange, Hillsborough, Polk, Pasco, Seminole (Alternate)/2016 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? 0 No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals.. I have experience working at the property appraiser's office and have represented property owners at VAB hearings. As a result, I understand how each party works. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? W1 Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. am computer literate and typically work with computers on a daily basis. I use on a daily basis Microsoft Word and Excel and have experience using AXIA. ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: z. ut tnose organizations describe any possible contltct of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: None Page 2 v01/13/2015 -42- ORGANIZATION DESIGNATION DATE MEMBER # Appraisal Institute SRA 6/28/2012 469482 Appraisal Institute AI-RRS 4/19/2016 469482 z. ut tnose organizations describe any possible contltct of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: None Page 2 v01/13/2015 -42- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? M No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the. property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: None 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None CERTIFICATION Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes W] No If yes, please provide details: The undersigned certifies, tinder penalty of disqualification front consideration, that each item contained in this application, or any other doctnttent furnished by or on behalf of the applicant is true and contplete as of the date it bears. The undersigned authorizes the Value Adjusttttent Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in fit�filling the duties ofspecial magistrate. Date.. 4/28/2017 Signature of Applicant Marcos E Salas Printed Name of Applicant Page 3 v01/13/2015 -43- SRA AI -ARS Marcos E. Salas, SRA, AI-RRS EDUCATION 2006-2008 Master in Business Administration, MBA Major in Marketing Metropolitan University of Puerto Rico 1996-2000 Bachelor of Science, BS Major in Agriculture and Pre -Veterinary Medicine University of Puerto Rico, Mayaguez Campus APPRAISAL INSTITUTE APPROVED CLASSES ■ Appraisal Principles (AI -110) ■ Appraisal Procedures (AI -120) ■ Basic Income Capitalization (AI -310) ■ General Applications (AI -320) ■ General Appraiser Site Valuation and Cost Approach ■ OL300GR — Online Real Estate Finance Statistics and Valuation Modeling ■ Apartment Appraisal: Concepts and Applications (AI -330) ■ Residential Market Analysis and Highest and Best Use (AI -200R) ■ Residential Case Study (AI -210) ■ Advance Income Capitalization (AI -510) ■ Highest and Best Use and Market Analysis (AI -520) ■ Advance Sales Comparison and Cost Approach (AI -530) ■ Narrative Report Writing (AI -540) ■ Advanced Applications (AI -550) ■ Advance Residential Applications & Case Study, Part I ■ Advance Residential Report Writing, Part II ■ Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets APPRAISAL INSTITUTE APPROVED SEMINARS ■ Appraisal Consulting; A Solutions Approach for Professionals ■ Valuations of Hotels in Puerto Rico Seminar ■ Appraisal of Local Retail Properties ■ Professional's Guide to the URAR Form 1004 ■ Uniform Standards of Professional Appraisal Practice ■ FHA and the Appraisal Process ■ Rates and Ratios: Making sense of GIMs, OARS, and DCF ■ Professional's Guide to the Fannie Mae 2-4 Unit Form 1025 ■ Market Analysis and Site to Do Business ■ "Laws and Rules for the Appraisal Profession in Puerto Rico" ■ Subdivision Valuation ■ GIS- The Executive Overview ■ GIS- The Novice Case Study ■ Site Use and Valuation Analysis -44- ■ Hotel Appraisal. Techniques for Today's Uncertain Times. ■ Supervising Appraisal Trainees ■ Florida Real Estate Appraisal Law and Rules ■ Advance Internet Search Strategies ■ Analyzing Tenant Credit Risk and Commercial Lease Analysis ■ Valuation of Green Residential Properties ■ The Uniform Appraisal Dataset from Fannie Mae and Freddie Mac: Understanding Appraisal Data Standardization and Delivery ■ General Demonstration Report Writing ■ MAP (Multifamily Accelerated Processing) Valuation Training for Third Parry Appraisers (9/22/2012) ■ Marketability Studies: Six -Step Process & Basic Applications ■ Marketability Studies: Advance Considerations & Applications ■ The Appraiser as an Expert Witness: Preparation & Testimony ■ Litigation Assignments for Residential Appraisers: Doing Expert Work on. Atypical Cases ■ Condemnation Appraising; Principles and Applications ■ DEMO: Capstone Program (Residential & General) ■ Uniform Appraisal Standards for Land Acquisition - Yellow Book ■ Review Theory — General ■ Review Case Studies — General ■ The New FHA Handbook 4000.1 AMERICAN SOCIETY OF APPRAISERS ■ Introduction to Business Valuation-BV201. July 10-13, 2008. AMERICAN SOCIETY OF APPRAISERS/EMBRY-RIDDLE AERONAUTICAL UNIVERSITY ■ ME201-ACS - Introduction to Machinery and Equipment Valuation ■ ME202-ACS — Machinery and Equipment Valuation Methodology ■ ME203-ACS — Advanced Topics in Aircraft Appraisals ■ ME204 — ACS — Advance Topics and Report Writing ■ ME143-WEB — Prospective Truck/Tractor Appraising with Trend Analysis ■ ME142-WEB — Valuing Ambulatory Surgical Centers CCIM INSTITUTE ■ CI -101 Financial Analysis for Commercial Investment Real Estate INTERNATIONAL SOCIETY OF BUSINESS APPRAISERS ■ .. Valuation Essentials ■ Advanced Techniques ■ Demonstration Report Seminar OTHER. QUALIFICATIONS ■ Georgia -State Certified General Real Property Appraiser No. 335339 ■ Florida -State Certified General Real Estate Appraiser No. RZ3343 ■ Puerto Rico -State Certified General Real Estate Appraiser No. 281 CG ■ Puerto Rico Licensed Appraiser No. 949EPA ■ FHA approved -45- ■ SRA designated appraiser with the Appraisal Institute ■ AI-RRS designated review appraiser with the Appraisal Institute EXPERIENCE 2011 -Present MS Appraisal Services, LLC Chief Appraiser Office at Puerto Rico and Orlando, Florida Full service appraisal firm offering real estate, business valuation, machinery & equipment and appraisal review services. Serve as Special Magistrate to the Value Adjustment Board of several counties in Florida. 2015-2016 Orange County Property Appraisers' Office Commercial Real Estate Specialist Valuation of office buildings, hotels and golf courses for Ad - Valorem purposes. Dec. 2011-2012 Clayton, Roper & Marshall, Inc. Senior Commercial Appraiser Orlando, Florida Contact: Craig H. Clayton, MAI Duties: Full development of complex commercial appraisals. 2010 Real Estate Appraiser/Independent Contractor The Sage Group Orange Park, Florida Contact: Larry Sage, MAI, CEA, ASA ■ Full development of complex commercial appraisals for the FDIC and lending institutions. 2009-2011 Real Estate Appraiser/Independent Contractor Barber & Company, Inc. Griffin, Georgia Contact: Kenneth R. Barber, MAI ■ Full development of complex commercial appraisals for the FDIC and lending institutions. 12/2003-11/2008 Real Estate Appraiser/Independent Contractor Arocho Appraisal Group Arecibo, Puerto Rico Contact: Elpidio Arocho ■ Full development of commercial and residential appraisals 6/2000-11/2003 Real Estate Appraiser/Independent Contractor Lourdes Cruz & Associates Aguadilla, Puerto Rico Contact: Lourdes Cruz, MAI ■ Full development of commercial and residential appraisals -46- AFFILIATIONS SRA Designated Member of the Appraiser Institute AI-RRS Designated Member of the Appraiser Institute JOBS PERFORMED • Existing and proposed professional office buildings • Existing and proposed medical office buildings • Mixed-use properties Apartment buildings • Self -storage facilities • Lots subdivision • Hotels and motels • Free-standing retail stores • Convenience store and gas station • Agricultural land • Mobile home and RV parks • Existing and proposed industrial properties • Worship facilities • Shopping centers • Special properties • Residential properties (single-family, Condo, Multi -family) • Commercial and Residential Appraisal Reviews • Consulting in Tax Appeals for Real Estate and Tangible Personal Property (TPP) • Business Value of Controlling Interests • Equipment appraisals of car wash, gas stations, aircraft, tractor trailers, CNC machines, among others. -47- .KELP LftiVVS4.N:; SECRETARY TATE OF .FLOR1'DA: . MN UN.' . FLPRIDAAEAL LIETATEAPPR—AISAL BR TheliCERTIRED-:GENER'ALAP.P A[.$...ER:- larned eldvir IS �C I,TIFIEp;: ns�er}te'�rtrlsl�s cF:l7pta FS: NF.ORD -FL32 7>9 v: -- 1 54�Efl: o twtaa sISPLAYASRE4UI Ea:BV' k:AW •SE.Oi# 0601 00 0 022 51+1 DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION DEPAUMENT County: Orange OF REVENUE DR -485V R. 11/12 Rule 12D-16.002, F.A.C. Effective 11/12 The actions below were taken on your petition. © These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036,194.171(2),196.151; and 197.2425, Florida Statutes. Petition # 2016-02518 Parcel ID 16-22-30-0000-00-015 Petitioner name MICHAEL MOSES, RON WENZEL Property 5590 BALDWIN PARK ST The petitioner is: 0 taxpayer of record ❑ taxpayer's agent address ORLANDO, FL 32807 ❑ other, explain: Decision Summary ❑ Denied your petition © Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented b raiser yproperty app F.A.C. Rule 12D-9.025(10), Action 1. Just value, required 35,259,954.00 35,259,954.00 31,828,000.00 2. Assessed or classified use value,* if applicable 24,122,995.00 24,122,995.00 24,122,995.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 24,122,995.00 24,122,995.00 24,122,995.00 *All values entered should be county taxable values. School and other taxing authority values may differ. Section 196.031 7 , F.S. Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Marcos Salas Marcos Salas 02/02/2017 Signature, special magistrate Print name Date Katie Smith Katie Smith Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 407-836-5447 or visit our web site at https://vab.occompt.com/2016/ ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties Findings of Fact: The petitioner, Michael Moses, representing the property owner, Goldelm at Baldwin Park, LLC, appeared before the Special Magistrate and gave testimony. The Property Appraiser's Office (PAO) was represented by Karen Bowling and Gaylord Wood, appeared before the Special Magistrate and gave testimony. At the beginning of the hearing the PAO stated a just/market value of $35,259,954, an assessed value of $24,122,995, and a taxable value of $24,122,995. The subject property is an apartment project (District on Baldwin Park) built in 1973 (the PAO classifies it as 300 - Multi -Family I). It has a total of 436 apartment units and a site size of 20.01 acres. It is located at 5590 Baldwin Park St., Orlando, FL 32807. According to the Charles Wayne report, the apartment distribution is as follow: • 150 units of efficiency/1 bath and 500 square feet of heated space and a rental rate of $825 to $869 during 2015. • 44 units of efficiency/1 bath and 570 square feet of heated space and a rental rate of $899 during 2015. • 74 units of 1 bed/1 bath and 860 square feet of heated space and a rental rate of $1,059 to $1,060 during 2015. • 48 units of 2 bed/1.5 bath and 1,032 square feet of heated space and a rental rate of $1,299 to 1,379 during 2015. • 95 units of 2 bed/2 bath and 1,068 square feet of heated space and a rental rate of $1,299 during 2015. • 25 units of 3 bed/2 bath and 1,358 square feet of heated space and a rental rate of $1,499 to 1,549 during 2015. Evidence submitted to the VAB by the PAO, includes: summary page and property description, a summary of the market, assessed and taxable values, CAMA system preview screens, parcel map, aerial map, a property record card (PRC), property pictures, Charles Wayne Residential Market Report property summary, income pro -forma, a rent comparable map, a Charles Wayne comparable rental (March of 2016 rentals) analysis of 4 projects used as comparable and the subject, 2015 Expense Comparables — Class B, 2015 Ancillary Income Chart, a comparable sales grid with 2015 sales, location map, Costar sale write-ups, summary of value indications, Costar Analytics of 2015 multifamily sales over 100 units, Orlando Business Journal publication, professional publications and newspapers, OCPA 2016 DR -493 Letter to the Florida Department of Revenue, PAO Statement of compliance with section 193.011, Florida statutes, professionally accepted mas appraisal standards and uniform standards of professional appraisal practice and The Eight Criterion and the 15% Adjustment. In addition, PAO's testimony was admitted as evidence. The evidence presented by the Petitioner to the VAB, includes a profit and loss statement on accrual basis for the term 1/1/2016 to 8/31/2016 (only data from June of 2016 to August of 2016 was included), Goldelm at Baldwin Park — Tax Valuation (as of 8/31/2016) and Exhibit 1 that includes an explanatory letter that was read by the Petitioner during the hearing. Admissibility of Evidence: The evidence submitted by the appraiser and petitioner is deemed relevant and admissible with no objections raised by either parry. The evidence for both parties was admitted. No expert testimony or evidence was presented. The Department of Revenue (DOR) has developed specific evidence rules for presenting relevant and credible evidence. See Rule 12D-9.025 (1), Florida Administrative Code (F.A.C.). Generally, "relevant evidence" is evidence that is reasonably related, directly or indirectly, to the statutory criteria that apply to the issue under review. This description means the evidence meets or exceeds a minimum level of relevance necessary to be admitted for consideration, although it does not necessarily mean that the evidence has sufficient relevance to legally justify a particular conclusion. See Rule 12D -9.025(2)(b), F.A.C. All of the evidence noted above is considered relevant, credible and admissible. The Legislature has enacted eight factors that a property appraiser must consider when determining just valuation, which are enumerated in F. S. 193.011. In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. See Section 194.301, F.S., as amended by Chapter 2009-121, Laws of Florida (House Bill 521), and Section 193.011, F.S. A taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The PA demonstrated that they properly considered the eight criteria specified in Florida Statute 193.011, as follows: (1) Present cash value — the DR -493 Form indicates an adjustment.of up to 15% of the sale prices were applied to reflect costs of sale prior to incorporation of the sales data into property -specific valuation models; (2) Highest and best use — land use and building codes representing highest and best use of the property were applied (as identified on the subject's Property Record Card), which were consistent with the current use; (3) Location — the subject was assigned a "neighborhood code" related to its specific location or market area. Frontage features influencing value are also considered through the land description coding and unit price applied in assessing the subject's land component. (4) Quantity or size — the subject's size was considered based primarily on land and building areas or rental units as identified on the subject's PRC; (5) Cost and present replacement value — the PA indicates replacement costs are incorporated into the Cost/Market hybrid approach utilized in the CAMA system. The PAO did not develop a cost approach in the analysis; (6) Condition — the PAO considers the condition of the property through periodic site inspections; (7) Income — The PAO developed an income approach via direct capitalization method; (8) Net proceeds of sale — the PAO considers costs of sale through their application of a 15% downward adjustment to comparable sales indications. A specific 15% adjustment was not shown in the evidence presented. The PAO developed an income pro -forma analysis and a sales analysis. In the income pro -forma, the PAO used market rentals to estimate the potential gross income of the subject property. The rent comparable presented by the PAO show a brief detail of the room counts available, measured as the lowest and highest amount of bedrooms available in the apartment project and the lowest and highest rental rate. Moreover, the rental rates were surveyed during March of 2016, which is after the lien date. However, it does not show the specific rental rate of each apartment style. The PAO estimate of market rent for each apartment style is within the range of the subject rates reported by the Charles Wayne report. Reportedly, the subject property had a vacancy rate from 91% to 92%. The Charles Wayne rent comparable report shows the selected comparable and a range in occupancy rates from 91% to 100%, when measured in March of 2015. The PAO used a vacancy and collection loss of 6% or a 94% occupancy rate. The PAO also uses a 7% ancillary income, which is within the range for class B and C apartments. However, the range provided is very wide; from 5.4% to 12.2% and no reasoning was provided to conclude by 7%. Selecting 5.4% or 12% would generate considerably different results. The PAO estimated a 40% operating expense ratio (OER) or $5,184 per unit, excluding real estate taxes. The PAO provided a group of class B expense comparable that shows a range in OER from 35.3% to 56.5%. Expense comparable also shows a range in expense per unit from $3,626 to $5,090. The subject property has 43 years of chronological age and is expected to be at the bottom of the range, due to its higher depreciation. The PAO used a capitalization rate of 6.25% and loaded it with the millage rate resulting in a loaded capitalization rate of 7.98778%. The PAO deducted $1,046,879 to the capitalized value, resulting on a value opinion of $41,400,360 or $94,955 per unit. The PAO presented a grid with 16 sales, of which 6 are class B projects. These sales were built from 1986 to 2000, while the subject was built in 1973. The class B sales present a range in sales price of $73,372 to $98,669 per unit. The PAO gave more relevance to a group of 8 sales that are presented in bold letters, which includes class A, B and class B + sales. According to the PAO, these sales show an average sales price of $99,376. However, class A sales are not similar to the subject and should not be considered. The PAO reconciled for $95,000 per apartment unit, resulting in $41,420,000. The Petitioner stated that in his opinion, the subject property is a class C apartment project. The Petitioner is of the opinion that the PAO did not considered the age, condition and functional deficiencies of the property. The petitioner reported that the property configuration is functional obsolete, causing the subject to have higher vacancy. The subject project has 194 apartment units are efficiency units, while more demand exists for 2 bed/2 bath units. The Petitioner reported the property is presenting deferred maintenance; requiring paint and the parking needs to be re -sealed and re - striped. Also, a profit and loss statement that collects information from 1/1/2016 to 8/31/2016 prepared in accrual basis was submitted as evidence. However, the lien date is January 1, 2016 and the financial information directly related to the 2016 tax year is from January 1, 2015 to December 31, 2015. The Petitioner presented his opinion of market value using a net operating income of $3,039,924.44 and a capitalization rate of 9.75% for a value opinion of $31,178,712, equivalent to $71,511 per apartment unit. The evidence presented by the PAO showed a range in sales price for class B apartments from $73,372 to $98,669 per apartment unit. The 2016 Market Value is $35,960,638, equivalent to $80,871 per apartment unit. Based on the evidence provided, it is the Special Magistrate opinion the subject property should be valued at $73,000 per unit or $31,828,000. After a review of the evidence and testimony presented at the hearing, it is the Special Magistrates opinion that the Property Appraiser lawfully considered the eight criteria enumerated in Section 193.011, Florida Statutes and, therefore did present sufficient evidence to establish a presumption of correctness. However, based upon the evidence and testimony presented at the hearing, the Petitioner did prove by a preponderance of the evidence that the Property Appraiser's just value does not represent just value. Based upon this evidence, the Property Appraiser's presumption of correctness is overcome. Therefore, the petition is GRANTED and the Special Magistrate recommends that the determination of the PAO be overcome. -52- Agenda Item No. IO.D. TERRIE PELTIER STATE -CERTIFIED RESIDENTIAL REAL ESTATE APPRAISER RD #6210 6854 SW 114 PLACE #F MIAMI, FL. 33173 TERRIE201@BELLS®UTH.NET 305-772-6062 April 26, 2017 Terri Collins -Lister, Supervisor Clerk of the Board and VAB 1801271h Street, Bldg. A, Rm 801 Vero Beach, Fl. 32960 ARIA@clerh.indian-river.org Dear Mrs. Collins -Lister: would like to be considered for the position of Appraiser Special Magistrate. have over 24 years of residential appraising experience and 13 years of real estate investing experience. I .have also served as Special Magistrate for 8 Counties in Florida in 2016-17. Due to my many years of real estate experience, feel that I would make a great Appraiser Special Magistrate for Indian County. Attached please find the Special Magistrate Application, Resume, License, Writing Sample (Recommended Decision of Special Magistrate) and 2016 VAB Training Certificate. Your consideration of my application is greatly appreciated. Sincerely, Terrie Peltier -54- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate ❑✓ Appraiser Special Magistrate for... ❑✓ Real Property. and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per week; ❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑✓ 31 to 40 hours per week. APPLICANT •R • Name: Terrie Peltier Home Address' 6854 SW 114 Place, #F, Miami, Fl. 33173 Mailing Address: 6854 SW 114 Place, #F, Miami, Fl. 33173 Business Name: N/A Business Address: N/A Phone: Home/ 305-772-6062 Business/ 305-772-6062 Cell/ 305-772-6062 Fax: 305-328-5146 E -Mail: Terrie201@bellsouth.net • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A. writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194:035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at hap://dor.iiiyflor-ida.com/dor/pi-opertv/vab/training.litinl. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: RD6210 Valid Through: 11/30/18 General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: 24+ Years Describe experience, and number of years you have in the area of tangible property valuation: None Page 1 v01/13/2015 -55- a � i SPECIAL MAGISTRATE APPLICATION ' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. Q 194.035) • ONS/EX 1. Educational Background See Attached Resume 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Single Family, Condominum, Vacant Land, 24 Family and Co-ops Commercial Real Property Tangible Property Other please specify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Broward, Hillsborough, Pasco, Polk, Orange, Osceola, Martin and Lee Counties 2016-17 Broward, Hillsborough and Martin Counties 2015-2016 and Martin County 2014-2015 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? [f No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. I have over 34 years of appraising experience in Florida and have performed appraisals for the largest lending institutions, attorneys and local lenders. 1 have also been a real estate investor for over 13 years and have a paralegal certificate. Robert Blecha — 305-274-9415 and Karen Muni — 305-298-3980. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? W) Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, . including Axia. have experience with Microsoft Word, Alamode appraisal software and Axia. I have been using the computer since 1988 ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER# None 2. Of those organizations describe anv nossible conflict of interest that cnrdrl nenim nr the annaaranrA of a nn A; t of interest that may prevent you from fairly conducting a hearing: N/A Page 2 v01/13/2015 -56- ca c SPECIAL MAGISTRATE APPLICATION s INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. $ 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from. any organized association, or from the State of Florida? 0 No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: None 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None CERTIFICATION Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources.to verb each item contained herein. The undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of 1mv in fidfill,ing�the-duties of special magistrate. Date: 4126/17 Sign plicant Terrie Peltier Printed Name of Applicant Page 3 v01/13/2015 -57- Terrie Peltier 6854 SW 114 Place #F Miami, Fl. 33173 30S-772-6062 Terrie201@bellsouth.net SUMMARY OF QUALIFICATIONS • Appraised Residential Real Estate for 24 years in Miami -Dade, Broward and Palm Beach Counties. • Specializing in Single Family, Condo, 2-4 Family and Vacant Land • Special Magistrate -- Martin, Broward, Hillsborough, Orange, Osceola, Pasco, Lee, Polk Counties S Real Estate Investor with 13 years of experience as a buyer, seller, landlord, property manager and renovation specialist EXPERIENCE 2016-2017 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, . Osceola, Pasco, Lee and Polk Counties 2015-2016 Appraiser Special Magistrate for Broward, Martin and Hillsborough County 2014-2015 Appraiser Special Magistrate for Martin County 2009-2015 Terrie Peltier. (Appraiser) 2008-2015 Amerifirst Consulting, LLC (Real Estate Investor) 1993-2009 Investors Appraisal Service 1984-1993 Myron W. Peltier, Inc. (Appraiser Retired) LICENSURE 2007 Mortgage Broker's License 2006 State -Certified Residential Real Estate Appraiser 1993 State -Registered Real Estate Appraiser EDUCATION 1989-1990 Nova University --- Paralegal Certificate 1988-1990 Nova University — 9 Credits away from B.A. degree in Business Administration 1986-1988 Briarcliffe College --- A.A. Degree in Business Administration PROFESSIONAL TECHNICAL COURSES 2007 Gold Coast Schools --- Mortgage Brokers Pre -License Course 2006 Gold Coast Schools — Mastering RE Appraisal Pre-Lic Course 2006 Gold Coast Schools --15 Hr. National USPAP Pre-Lic Course 2000-01 Miami -Dade Community College --- Certified Appraiser Course (AB -2 & AB -213) 1993 Miami -Dade Community College --- Registered Appraiser Course 1(AB-1) 1986 Century 21— Principles & Practices of Real Estate SEMINARS, CONFERENCES, CONTINUING EDUCATION 1994-2016 30 Hr. Continuing Education/USPAP (Every 2 Years) 2010 Defaulted Mortgage Note Training 2009 14 Hr. Mtg Broker Continuing Education 2008 Notary Public Workshop 1992 Intro to Advanced Wordperfect -58- RICK SCOTT, GOVERNOR KEN LAWSON, SECRETARY STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION w = FLORIDA REAL ESTATE APPRAISAL BD . - b The CERTIFIED RESIDENTIAL APPRAISER Named below IS CERTIFIED " •ti. Under the provisions of Chapter 475 FS. c� Expiration date: NOV 30, 2018 w:'w.., PELTIER,TERRIE.%' 6854 SW 114 PLACE UNITIAMI FL3317r3 1 ISSUED: 10109/2016 DISPLAYAS REQUIRED BY LAW SEQ# L1610090002737 DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION .�� AEPARTMEiVT County: Broward DR -485V R. 11112 Rule 12D46.002, F.A.C. Effective 11112 The actions below were taken on your petition. 0 These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(6)(1),194.036,194.171(2),196.151, and 197.2425, Florida Statutes. Petition # 2016 Parcel ID Petitioner name SMITK-7 Property 422 SW The petitioner is: to taxpayer of record ❑ taxpayer's agent address FORT LAUDERDALE, FL 333151233 ❑ other, explain: Decision Summary Q Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice p Value presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 227,250.00 227,250.00 227,250.00 2. Assessed or classified use value,* if applicable 227,250.00 227,250.00 227,250.00 3. Exempt value,* enter "0" if none 50,000.00 50,000.00 50,000.00 4. Taxable value,* required 177,250.00 177,250.00 177,250.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031 7 , F.S. Reasons for Decision rill -i,, '53Ids v, -ll or add paige" as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. PELTIER, TERRIE PELTIER, TERRIE 11/19/2016 Signature, special magistrate Print name Date VAB Clerk VAB Clerk Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 954 357-7205 or visit our web site at https:/lbcvab.broward.orglAxiaVVgJ ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of.decision SII N.....,+...a. VAt2 rlarle nr renrecontative Prinfi name - hate maH.A to n.W... -60- Fin d--i—ngs of Fact: The Petitioner, . I Smith, did not attend the hearing. The Petitioner checked the box on the Petition stating he would not be attending the hearing, but would like his evidence considered. Anthony MacKenzie was present at the hearing representing the Property Appraisers office. The subject is a 2 bedroom 2 bath home with 799 of adjusted building square footage. The lot size is 6,250 square feet. The house was built in 1939. The house was renovated in 2002. The house sold in October 2015 for $252,500 and was a qualified sale. The Property Appraiser provided the subjects property record card, Exterior photos, Aerial photos, Aerial map of subject and comparable sales, MLS for subject with property history and photos, Summary of Comparables, MLS on comparable sales with photos and Property cards of the Petitioners comparable sales. The Special Magistrate finds the Property Appraisers evidence admissible, relevant and credible. The Property Appraiser utilized 3 comparable sales. The 3 sales form an adjusted range of $292.92 to $316.02 per square foot. Comparable #3 was the subjects sale. The Petitioner provided a list of 5 comparables with addresses, sales prices, tax values, living square footages and bed/bath count. The list indicated median taxable values, low tax value and high tax values utilizing the 5 comparables. Also provided was a letter by Zach Smith, Subject property details with photos, Map of 4 comparables with summary, Grid of 4 comparable sales, Price and Market trends and Market activity. The Special Magistrate finds the Petitioners evidence is admissible, credible and partially relevant. The Petitioner provided the following sales: 305 SW 10 St., Ft. Lauderdale, Fl.- Sold for $227,000 on 7/2015. This was the Property Appraiser Sale #1. 1242 SW 4 Ave., Ft. Lauderdale, Fl.- Sold for $145,000 on 6/2015. This was a disqualified sale. 701 SW 17 St., Ft. Lauderdale, Fl: Sold for $2405000 on 7/2004. This sale is too old to utilize for the 2016 assessment. 713 SW 12 Ave., Ft. Lauderdale, Fl.- Sold for $252,000 on 9/2016. This is a 2016 sale. This sale took place after the January 1, 2016 assessment date and cannot be utilized for the 2016 assessment. 711 SW 11 St., Ft. Lauderdale, Fl.- Sold for $205,000 on 9/2016. This is a 2016 sale. This sale took place after the January 1, 2016 assessment date and cannot be utilized for the 2016 assessment In conclusion, the Property Appraiser's comparables adjusted price per square foot ranged ftom $292.92 to $316.02. The Property Appraiser utilized the subjects sale that occurred on 10/2015 for $252,500, which sold. for $316.02 per square foot. The subjects sale is the best comparable for indicating value and should be given the most weight. The property appraiser utilized $254.42 RD per square foot for the subjects just/market -61- value of $227,250. The Petitioner did not by a preponderance of the evidence overcome the Property Appraiser's presumption of correctness. Therefore, the petition is denied by the Special Magistrate. Denied by Special Magistrate at. Hearing & after Tax Roll Conclusions of Law: Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's dust valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property- Appraiser ropertyAppraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's dust valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. -62- Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personWI, ono .' '. ithout any assistance, has taken the Department's 201:6 Value Adjustmeht Board.:1' 4ining, including the exam, for Real Pro verty Appraisers Sp7.eciat<M1 gistrate ire guar; te-lkrrie Peltier -Personally and without any assistance, Heave p-# rgf .!,Iy:reVkive4 and steadied the content of Modules.1 through 7a ndModute ll of %he De art ent o I�ev nue's 2016 Value d 'asst eu Board T'rainin or f , g, f the putpose of .;lea is -i gg. such content, and fur te r certify .that I, person.alty an.dithaut any assistance, have_taken acid possoq.the Departwent, of Revenue's corresponding: exam — ation - This certification._ becomes valid oiily When si .ea a tid dated. below by the person who actuallyco upleted the traMin� including exam as described above. Ay my, dated signature below] I further aftest to my preceding statements. Signature and tC� fica -)n of .. Terri.e Peltier 10/18/2016 DATE - -63- Agenda Item No. 12.A. SPECIAL MAGISTRATE APPLICATION _A s INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: Attorney Special Magistrate ,Appraiser Special Magistrate for... ❑ Real Property and/or`..] Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? �,% ❑ 1 to 8 hours per week; [] 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. /Ue�'G L�Ce Name: Home Address: Mailing Address: Business Name: Business Address: Phone: Home!' Fax: . I t. E-Mail:.l 1A iyl `Cl/1 • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at bttp://dor.myflorida.conVdor/])roperty/vab/training.html. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser Lice.:se #: Valid Through: Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you have in the area of tangible property valuation: Page l v01/13/2015 -64- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 6 194.035) 1. Educational Background oSet 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property �� t Other (please specify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. 4. ' Have you ever been dismissed, terminated or denied appointment as a special. magistrate for poor or improper performance? MNo E]Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad .valorem taxation, tangible personal property or real property appraisals. see, A (-2 C -' AnNe Pp,OAjecr- jtln7/�, Are you willing to accept the Value Adjustment Board established schedule of If no, please in . cate y ur schedule of fe s to b charmed the board on a one-hc ❑ Yes No�L 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. %i 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # e 2. Ot those organizations aescnoe any possiuia wiiui- ui III LGIGOL L -L of interest that may prevent you from fairly conducting a hearing:A !o Page 2 x01/1312015 -65- SPECIAL MAGISTRATE APPLICATION a�A = INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? 0 No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: M ee- 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hwnnpb�ween the property appraiser and the property owner and taxpayer. Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in fulfilling the duties of special magistrate. Date: 4-� Signature of App rant WffATIjllKIN Name of Page 3 v01/13/2015 -66- QUALIFICATIONS OF PAMELA B. ANDREA, A.S.A. PROFESSIONAL EXPERIENCE: • Appraiser of Machinery and Equipment with expertise in furniture, fixtures, automotive, bakery, banking, CNC/metal fabricating, computer/networking, construction/paving, deli/food - processing, farm/logging, golf course, hotel/resorts, lawn/garden, manufacturing, medical, movie theater/video production, musical instruments, nursery, office, outpatient surgery, printing, radio station, restaurant, sawmill and screen printing. • Office Manager for various real estate and litigation law firms, including equipment purchasing and financial account management. • Health Care administration and consulting; development and management of public relations and marketing plans and budget; coordination of real estate purchase and renovation of medical center; design, layout and purchasing of furniture and equipment for medical practices; development of training programs for support staff, financial account management. • Expert Witness Testimony. • Special Magistrate, Value Adjustment Board (Past & Present) ---Brevard County, Duval County, Hernando County, Indian River County, Leon County, Martin County, Miami -Dade County, Nassau County, Orange County, Osceola County, Pasco County, Palm Beach County, St. Lucie County, Seminole County and Volusia County, Florida. PROFESSIONAL MEMBERSHIPS: American Society' of Appraisers Accredited Senior Appraiser, Machinery & Technical Specialties, 1997 President, South Florida Atlantic Chapter, 2001-2002 First Vice President, South Florida Atlantic Chapter, 2000-2001 Second Vice President, South Florida Atlantic Chapter, 1999-2000 Secretary, South Florida Atlantic Chapter, 1998-1999 Treasurer, South Florida Atlantic Chapter, 1997 -1998., Co -Chairperson of Personal Property Committee, South Florida Atlantic Chapter, 1995 -1997 Chairperson of Education Committee, South Florida Atlantic Chapter, 1995 -1997 -67- Qualifications of Pamela B. Andrea, A.S.A. Page 2 PROFESSIONAL MEMBERSHIPS (contd.): LAAO, Florida Chapter, 2002 -present • National Association of Female Executives, 1995 - 2002 Women in Healthcare, 1995 - 2002 • Davie/Cooper City Chamber of Commerce, 1994 - 1997 EDUCATION: American Society of Appraisers, Appraisal Courses ME 201 Introduction to Machinery and Equipment Valuation, .1993 ME 202 Machinery and Equipment Valuation Methodology, 1993 ME 203 Machinery and Equipment Valuation: Advanced Topics and Case Studies, 1993 ME 204 Machinery and Equipment Valuation: Advanced Topics and Report Writing, 1996 Universal Standards of Professional Appraisal Practice (USPAP), 2016 .All 303 Appraisers as Expert Witnesses, 2002 ME 209 Computer Valuation and Portfolio Analysis, 2002 All 301 Asset and Value Differences Among Disciplines, 2003 All 300 Appraisal Review for the Practicing Appraiser, 2004 All 207 Introduction: Advanced Application of the Cost Approach, 2005 All 220 Ethics and the Appraiser, 2011 Economic Obsolescence, 2013 Sharpening Your Appraisal Tools, 2015 • Miami -Dade Junior College, Miami, Florida, 1967-1969 • Katharine Gibbs School, New York, New York, 1969-1970 -68- American Society of Appraiserse A S A,�) The International Society of Professional Valuers© May 10, 2012 email: ffevalsery@aol.com Pamela B. Andrea, ASA M phone: (954) 680-2211 FF & E Valuation Service 5267 Sand Hills Circle Cake Worth, FL 33463 Dear Mrs. Andrea: It is a pleasure to inform you that you have satisfactorily fulfilled the Reaccreditation Program criteria outlined in Article IX, Section 3 (D) of the American Society of Appraisers Constitution. Your new ASA Reaccreditation Certificate is enclosed. This certificate is suitable for framing, is reproducible and can be included with your appraisal reports in lieu of the reaccreditation statement It indicates your reaccreditation through July 15, 2017 and constitutes documentation of your successful participation in a professional continuing education program that has been designed to assure that maximum effective valuation counsel is offered to the public. Please accept our best wishes for your continuing development in your profession. Si rely, ,r Donna J. Walk , ASA Chairman, Int'1 Board of Examiners Enclosure cc: Chapter President 4082 Regional Governor 92 11107 Sunset Hills Road, Ste 310 • Reston, VA 20190 • (703) 478-2228 -.Fax (703) 742-8471 • www.;appraisers.org -69- sem' American Society of Appraisers Providing Value Worldwide ... The American Society of Appraisers Attests that Pamela B. Andrea Accredited Senior Appraiser has successfully participated in the Society's mandatory Reaccreditation Program .and has complied with its continuing education requirements, as forth in the organization's Constitution, Bylaws and Administrative Rules. Therefore, formal reaccreditation has been granted by the International Board of Governors and will remain valid through July 15, 2021 /iefxecutive Officer � Praulding Worldwide Sr. na er of Accre itation an eaccreditation Services Blackboard team SPECIAL MAGISTRATE RECOMMENDED DECISION VAB Petition Nos. 2016 Date of Hearing: 1/23/17 Basic and Underlying Facts The subject of the hearing is the Tangible Personal Property (TPP) of various locations within - County. The companies lease coin- operated laundry equipment. The hearing was commenced and the witnesses were sworn. The Special Magistrate gave a short overview of the rules of procedure, administrative issues and opening statement necessary to conduct the hearing. Property Appraiser: The Property Appraiser (PA) indicated the Assessed Value for each of the 11 properties being petitioned. The next issue is whether the PA established a presumption of correctness. The assessed values are as follows: Petition No. 2016 $� Petition No. 2016 $� Petition No. 2016 $Now Petition No. 201.6 $N Petition No. 20161 Petition No. 2016 $400ma Petition No. 2016 $amn Petition No. 201641AM mum Petition No. 2015: Petition No. 2016 $� Petition No. 2016 -SW $10M The $25,000 exemption will be apportioned to each petition based on the percentage of the total amount. The PA discussed how the assessment was prepared, consideration of the 8 factors, F.S. 193.011, use of professional appraisal practices, applied valuation methods uniformly to. all comparable properties in County, DOR/PBC guidelines and tables, mass appraisal process using the cost approach, verification per statutory compliance and establish the Presumption of Correctness. The PA's evidence gives an explanation of how each of the 8 factors was considered (quoted in total): 1. "Cash Value - It would appear based on, new construction of pipelines,: sales data from our market research, and income indicators, that the present. cash value of properties, (an assemblage of assets, actively operating in a fair rate of return themselves, or facilitating other assets actively operating in a fair rate of return) is higher than the County assessments. 2. Highest and best use - The highest and best use for this equipment is that for which is was designed. The taxpayer's .return was accepted as reported for location, size and quantity of said property. The condition was considered to.be good unless specifically listed otherwise. Locations are periodically inspected to confirm all of the above as much as it is allowed or is necessary. 3. Location - See No. 2. -72- 4. Quantity and Size — See No. 2. S. Cost and Present Replacement Value — We used the State of Florida Life assignments, Index Tables and Depreciation schedules. We performed our Annual Market Research and compared the results to the state's tables.. We also considered the information presented in the prior year VAB hearings and where necessary, we make adjustments to our asset lives and tables. 6. Condition --See No. 2. 7. Income — The income approach is used to assess regulated utilities in conjunction with the book cost approach method to perform a unit approach to value. This is typically how this industry is assessed across the State of Florida; however, many choose the use of the cost approach alone because of the subjective elements of the income approach. Income is also being used with assets that are leased. In both situations, it is considered to be appropriate in the DOR's Manual of Instructions and supported by existing case law. 8. Net proceeds of sale — Since there were not any direct sales to use in the development of the assessments, or used in any of the methods or sources used to test or make comparisons to the assessments, no adjustments were warranted. We specifically look for the indicators that costs regarding the sale or purchase of equipment were included, in every return we process and every sales comp we use in our Market Research; Specialized industries and utilities purchase as going concerns are always sold owner to owner, no middle man or costs of sale have ever been recorded or cited, and when we have asked these companies they have only confirmed the fact that they do not apply in these cases. With general office and store personal property, these assets are used until there is little value left, so the idea that some would pay someone else to sell it for them is very unlikely: In most all cases, the assets are either thrown away or given away; in some cases, they are sold for pennies on the dollar to secondary resellers: In all of these cases, the action is not that of a commission being render for a service being provided, but rather that the asset is not worth spending any money on, even the cost of removal: Trade level is critical when considering the 8th criteria; It is in appropriate to apply a broker or auction fee that may be applicable at the secondary trade level, to a first trade level taxpayer who always buys new equipment; In the event an actual cost of sale occurred, it should be identified by the taxpayer and would be considered in our assessment: However, blanket application of a cost of sale, who no "relevant and credible" evidence exists that these costs have been incurred, or would be incurred in .a hypothetical sale, is a direct violation of Property Tax Oversight Bulletin 11-01." The PA reviews DOR's tables and then develops their own tables. The PA discussed the various lives used by DOR and � County. DOR's life expectancy guidelines are 10 years for laundry equipment. County uses an 8 year life. The 2016 Present Worth Tables for wave some adjustments. The PA discussed the market value composites based on the industries, studies from tax returns to obtain model numbers, year. of acquisition, cost and comparables for those items. A bar chart and grid of the comparables was presented to substantiate their adjustments. The PA also studies the Tax Return E - Files and downloads new or changed items to be tabulated. Based on the data, the PA applies more depreciation. Leasing companies, utilities and wholly exempt returns are excluded from the data reviewed. Data from businesses sold is also compared with regard to the old and new owners returns. They look at the individual breakdown of the life of the assets and effective age. The PA requested Ryan s tables used to develop their % good and weighted average age. This was not provided by Ryan. The PA contacted some of the dealers in Ryan's evidence. The dealer's original cost does not include a manufacturer's warranty and does not recall speaking with Ryan. Some of these assets are over 22 years of age. He stated that the Agent did not petition all of the accounts. An income approach is done for utility companies and can be used for leasing companies. Ryan did not do an income approach or provide the information to do so. F.S. Section 193.011 requires the PA to consider each of the 8 factors but does not require the PA to. apply or use any factor that is not probative of just value. Based on the above, the PA believes that they. have complied with the 8 factors of the statutes. Petitioner/Agent; The Agent restated the requirements for the presumption of correctness within F.S. She questioned the PA's use of the taxpayer's estimate of fair market value (FNM to establish a percentage as being credible evidence. The Agent also believes that using data from businesses sold is not relevant evidence. She asked the PA for the supporting data for his use of "x 2" in his calculation of effective average age. The PA -73- did not have a clear explanation for the use of this multiple or data to support it. The Agent stated that this is not acceptable appraisal methodology or citation of a credible source. She indicated that the Taxpayers are not appraisers. The PA was asked if there. was any explanation on the DR -405 sent to the Taxpayer showing how FMV should be calculated. The PA could not. confirm what explanation was sent to the Taxpayer. The PA restated that he used the cost approach and mass appraisal, using the Taxpayer's estimate of FMV is only part of the process. The Agent stated that the PA did not verify how the. Taxpayer developed their FMV. The Agent questioned the PA's market research, verification of the data, the tables' reflection of all forms of depreciation and the business analysis. She asked the PA if they verified the similarity in the assets. The PA stated that they made an attempt to contact the sources but could not confirm. The Agent stated that DOR's tables are % of remaining economic life from Marshall & Swift (M/S). She stated that M/S produces mortality tables and they do not include external obsolescence. She reiterated that both the PA and Ryan are doing a cost approach and a market check. The Agent discussed that the PA does not have an authoritative source for their market research. Then, the Agent began discussion of their evidence. Her evidence included a definition of FMV, requirement of a market check based on DOR guidelines, ASA definitions, cost approach steps applied, calculation of effective .age/weighted age/normal economic life, auto/drilling industry market trends, dealer contacts, and intemet comparables. She discussed the sample size used to establish the Remaining Obsolescence Factor (ROF) applied to the assets — laundry equipment and M & E. The evidence stated that "this factor is necessary to make an obsolescence adjustment in the cost approach to determine a final answer for all depreciation that may not be readily apparent from the appraiser's research into a particular asset." Both the PA and the Agent are working from the same starting point, which includes freight, sales tax and installation. The Agent stated that the level of trade is the end user, not auction. On Page I21-124 of her evidence, the Agent presented the .tables used to depreciate the assets - computer; computer peripheral, tech & comm, office FF&E, LHI, M&E, retail trade, restaurant equipment, supermarket; medical, forklifts & batteries, refrigeration, construction, tractors and laundry equipment. The Agent's requested values are as follows: Petition No. 2016-� $S Petition No. 2016 Petition No. 20161 $4� Petition No. 2016 $mom Petition No. 2016! $� Petition No. 2016mft$� Petition No. 2036; $ Petition No. 20361 $� Petition No. 2016 $i Petition No. 2016 $mom Petition No. 2016' $X� Rebuttal The PA stated that the Agent did not present evidence to show the drop in the first year and an explanation of same. The PA used DOR and S tables, compared apples to apples, discussed loss of contact with manufacturer when buying used, contacted dealers themselves and received a different story, spot checked tables through their own market studies and considered previous VAB years. The PA questioned the Agent's lack of data used to create their depreciation tables. The PA reiterated that they considered all approaches to value. He discussed the Iack of data on the returns or, development of an income approach. He also discussed that the Agent did not send supporting data for their own tables. -74- The Agent reviewed specific questions posed by the PA relating to her comparables, MSRP use/non-use, age of assets in comparables and comparison of percentages used in .her tables and the PA's tables. The Agent stated that the PA is overvaluing the assets. An age -based market study must have replacement cost new (RCN), used price and age. The Agent stated that the PA's market study has no adjustment for condition, no age and no RCN to establish a percent good factor. The PA has no documentation to support any adjustments. She discussed the dealer contacts were made to sales people, not the President to the company. She questioned why the PA did not ask the dealers if they agreed with any of the data (percentages) presented by the Agent. She agreed with the PA that internet data is the least reliable but that must be done. The Agent stated that the dealer data shows the behavior in the market and depreciation was arrived at through the dealer information. She stated that.the PA's use of taxpayer filing data is not a market check. The Agent's values are more conservative. The Agent's Attorney stated that manufacturers warranties are intangibles. The Agent stated that the PA used DOR tables to establish data points, which only measures physical depreciation. The PA stated that it covers all forms of depreciation. The Agent believes it does not. Findings of Fact The first issue to determine is whether the PA established a presumption of correctness. (Rule 12D- 9.024(7) F.A.C.) Both parties are responsible for presenting relevant and credible evidence to support their valuations. After review, the Special Magistrate must consider the weight of the evidence to a standard of proof under F.S. 194.301 and Rule 12D -9.025(3)(b). F.A.C., which is "preponderance of the evidence". All of the evidence was admitted and considered. The PA believes they have complied with all of the standards and statutes to establish the presumption of correctness. The Agent believes that the method used to develop their requested values represents market by showing a willing buyer/willing seller and application of market depreciation. Petitioner failed to overcome the presumption of correctness established at the hearing by the PA's evidence. Petitioner's evidence did not prove by a preponderance that PA's valuation does not represent just value or is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the PA to comparable property in JINNiNIMCounty. Conclusions of Law The PA considered ail of the factors, approaches to value and appraisal methodology to show by a preponderance of the evidence that the assessments represent just value. The data presented by the Agent did not support their request for additional obsolescence or arbitrarily based. The Agent discussed 3 points (RCN, used price & age) needed to develop an age -based market study. The comparables used are a very small sample. The internet comparables relate to Maytag, Whirlpool and Kenmore. The dealer contacts are general and not based on a particular manufacturer. Only one dealer breaks down the life expectancy for different manufacturers. Nowhere in the Agent's evidence is a description of the different manufacturers at the locations. There is only one page showing pricing on Whirlpool single load products from March 2015. If the 3 points discussed above are important, there lacks sufficient market data used to develop their tables. The Agent did not provide a clear explanation of how their tables were applied to the line items. Because of the issues discussed in the paragraph above, the Petitioner failed to overcome the presumption of correctness established at the hearing by the PA. The PA. established a presumption of correctness for the assessment at the hearing. [Section 194.301, F.S.; Rule 12D-9.027, F.A.C.] The petitions are denied and the assessments stand. -75- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND .S.A. SPECIAL MAGISTRATE AGREEMENT TANGIBLE) PAMELA ANDREA, A � EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall.pay or reimburse the SPECIAL MAGISTRATE at the rate of $105.00 per hour for his/her services. 2.2 Travel expenses pursuant to § 112.061 F.S shaIl be paid to the SPECIAL MAGISTRATE for travel to and from the SPECIAL MAGISTRATE'S business office and the Indian River County Administration Building at 1801 27th Street, Bldg "A", Vero Beach, Florida, provided the distance between the Special Magistrate's business office, or residence, whichever is closer, and the aforesaid County Administration Building exceeds twenty-five (25) miles, one-way. 2.3 Lodging Expenses, pursuant to 112.061 F.S. for hotel accommodations shall be paid to the SPECIAL MAGISTRATE at a rate not to exceed $100.00 per night. Receipts are to be submitted with your invoices. 2.4 Normal office supplies consumed in the course of this project will not be reimbursable. I 2015 Exhibit A P. Andrea -76- Agenda Item No. 12.B. COMMECIAL MAGISTRATE APPLICATION s INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED 1N PLA. STAT. Z 104.035 Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their applications with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate ❑ Appraiser Secial Magistrate for... []� Real Property and/or X Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per week; ❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; X 31 to 40 hours per week. APPLICANT INFORMATION Name: Edward Weinert Home Address: 6510 Scott St. Hollywood, FL 33024 Mailing Address: same Business Name: All Coast Appraisals, LLC Business Address: 6510 Scott St. Hollywood, FL 33024 Phone: Home/ Business/ 993 ' q2e t7 Cell/954-993-9766 Fax: E -Mail: allcoastappraisals rr gmail.com • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have seiied as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at littp://dor.myflorida.com/dor/,property/vab/traininiz.htnil. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you have in the area of tangible property valuation: 27 years Page I vOl/13/2015 -77- z SPECIAL MAGISTRATE APPLICATION * INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. � 194.035) 1. Educational Background 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property Machinery, equipment, medical Other (please specify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Broward 1999- present Miami -Dade 2016 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? X No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property a praisals. L F g Al e /T rC --, q y --- 90,0 o 6. Are you willing to accept the Value Adjustment Board established schedule of fees? X Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # American Society of Appraisers ASA 1/06/1997 007552 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: no Pa;e 2 vOl/13/2015 -78- SPECIAL MAGISTRATE APPLICATION " INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED,IN FLA. STAT, b 194.0351 3. Have you ever been disbarred, suspended or received any other disciplinary action fi•om any organized association, or from the State of Florida? X[N No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: A//14 J//}_ 5. List any clubs, organizations, associations, or other entities to which you belong or participate iii and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that lie/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes X® No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document fi.rrnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorises the Value Adjustment Board to obtain it formation fi-om other sources to verb each item contained herein. The undersigned acknowledges that, if selected, he/she will.follow all requirements and mandates of of lmv in f djilling the duties of special magistrate. �✓ -'�� Date: 4/24/2017 Signature of Applicant Edward Weinert Printed Name of Applicant Page 3 x01/13/2015 .-79- Edward J. Weinert, ASA Employment President Business. Fixtures and Equipment Appraiser All Coast Appraisals, LLC 6510 Scott Street Hollywood, Florida 33024 Professional ASA, Accredited Senior Appraiser Designation Machinery & Technical Specialties American Society of Appraisers President local chapter ASA (2007-2008) Professional American Society of Appraisers Affiliation Association of Eminent Domain Professionals International Association of Assessing Officers Experience Allied Appraisal Services, Inc. Business Fixtures & Equipment Appraiser 1990-2010 Conditioned Air Contractor Unrestricted Georgia Mechanical Contractor Marion County Class B Education Central Florida Community College Ocala, Florida Phi Theta Kappa Honors Legal Special Magistrate Qualifications Miami Dade Value Adjustment Board Broward County Value Adjustment Board Hendry County Value Adjustment Board Hillsborough County Value Adjustment Board Lee County Value Adjustment Board Palm Beach County Value Adjustment Board Seminole County Value Adjustment Board Polls County Value Adjustment Board Volusia County Value Adjustment Board -80- Edward J. Weinert, ASA Expert Witness Circuit Court, Palm Beach County, Florida Circuit Court, Broward County, Florida Valuation Adjustment Board, Miami -Dade County, Florida Technical Machinery & Equipment Courses & Seminars Education American Society of Appraisers Principles of Valuation Machinery & Technical Specialties #MTS201 (1994) "If#MTS202 (1994) " if #MTS203 (1995) #MTS204 (1996) Advanced Application Cost Approach #MTS207 (2001) Appraisers as Expert Witnesses #ALL303 (2002) How to Respond to a Subpoena (2006) Legal Aspects of Personal Property (2011) Legal Aspects of Business Valuation (2011) Marketing & Managing the Small Appraisal Office (2012) Plastic Industry Machinery (2112) Principles of Valuation PP/GJ201AC (2013) WEBHCWG1 Valuation of Healthcare (2014) Real Estate & Real Property WEBHCG2 Valuation of Healthcare (2014) Enterprises & Services WEBHCG3 Valuation of Healthcare (2015) Tangible Personal Property WEBHCWG4 Valuation of Healthcare (2014) Intangible Assets & Intellectual Property The Four Pillars of HealthCare Industry (2016) Asian Decorative Arts (2015) Identification, Descriptions & Valuation Uniform Standards of Professional Appraisal Practice 2 -81- T i The American Society of Appraisers Attests that CA LD Y Y 1 RD 1• Y Y EINER 1. f IR., 1 A. LY. 1 has successfully participated in the Society's mandatory Reaccreditation Program and has complied with its continuing education requirements, as set forth in the organization's Constitution, Bylaws and Administrative Rules. Therefore, formal reaccreditation has n �7 been granted by the International Board of Governors and will TA ny remain valid through ge January 06 2019 u `Rig, �l ijryrsy T `� Lw ,k ntenrarional President Chairman, Intl Board of Examiners -83- Findings of Fact: Denied by Special Magistrate at Hearing & after Tax Roll Property Appraiser's evidence included cover sheet, Florida Statutes, evidence exchange, property card, tax return, and working papers. PAO used the 2014 tax return and the standard depreciation from DOR Guidelines to assess property. Petitioner's evidence included a summary letter and attachments:Florida Dept of Revenue Bulletin PTA -00-02 Florida Dept of Revenue code 12D-1.002.definition of Just Value Florida Dept of Revenue code 193.011 Factors to consider in deriving just valuation Broward County VAB findings tax year 2002 Tangible property tax return for year ended December 31, 2013 Broward County Appraiser's work sheet for year ended December 31,2013 Spread sheet for all equipment owned as of December 31.E 2013 Letter from Laser Mechanisms stating value of used laser components Email from Efficient Designs Inc stating offer to buy laser for $2500 purchased l year earlier for $25,525 Letter from Laser Electronics stating value of Laser is $0.00 Copy of agreement with K.D. Capital to sell Plate Laser (no buyer was found and laser was sold at auction). Auction results from Moecker Auctions. Special Magistrate can not revise prior years tax returns. PAO did consider Florida Statute 193.016. Auction Sales, sales to rebuilders or brokers does not represent Fair Value. Spread sheet has $0 value for some items, all items should have a value. Petitioner but did not adjust values on assets which over the values submitted. Petition is denied. DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION 1,. County: Broward DEPARTMENT OF REVENUE DR -485V R. 11/12 Rule 12D-16.002, F.A.C. Effective 11/12 The actions below were taken on your petition. © These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036,194.171(2),196.151, and 197,2425, Florida Statutes. Petition # 2014-06005 Parcel ID C00005158058G Petitioner name LASERTRON INC Property 14251 NW 4 ST The petitioner is: 0 taxpayer of record ❑ taxpayer's agent . address SUNRISE, FL 33325 ❑ other, explain: Decision Summary Z Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Lines 1 and 4 must be completed Value from TRIM Notice Before Board Action Value presented by property appraiser Rule 12D-9.02510 , F.A.C. After Board Action 1. Just value, required 369,654.00 369,654.00 369,654.00 2. Assessed or classified use value,* if applicable 369,654.00 369,654.00 369,654.00 3. Exempt value,* enter "0" if none 1 25,000.00 25,000.00 25,000.00 4. Taxable value,* required 1 344,654.00 344,654.00 344,654.00 *All values entered should be county taxable values. School and other taxing authority values may differ. Section 196.031 7 , F.S. Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) Q Recommended Decision. of Special Magistrate Finding and conclusions above are recommendations. WEINERT,ED VVEINERT,ED 01/30/2015 Signature, special magistrate Print name Date VAB Clerk VAB Clerk 02/05/2015 Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 954 357-7205 or visit our web site at https:Hbevab.broward.org/AxiaWe ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties 85 - Findings of Fact: Denied by Special Magistrate at Hearing & after Tax Roll Property Appraiser's evidence included cover sheet, Florida Statutes, evidence exchange, property card, tax return, and working papers. PAO used the 2014 tax return and the standard depreciation from DOR Guidelines to assess property. Petitioner's evidence included a summary letter and attachments:Florida Dept of Revenue Bulletin PTA -00-02 Florida Dept of Revenue code 12D-1.002 definition of Just Value Florida Dept of Revenue code 193.011 Factors to consider in deriving just valuation Broward County VAB findings tax year 2002 Tangible property tax return for year ended December 31, 2013 Broward County Appraiser's work sheet for year ended December 31,2013 Spread sheet for all equipment owned as of December 31, 2013 Letter from Laser Mechanisms stating value of used laser components Email from Efficient Designs Inc stating offer to buy laser for $2500 purchased 1 year earlier for $25,525 Letter from Laser Electronics stating value of Laser is $0.00 Copy of agreement with K.D. Capital to sell Plate Laser (no buyer was found and laser was sold at auction). Auction results from Moecker Auctions. Special Magistrate can not revise prior years tax returns. PAO did consider Florida Statute 193.016. Auction Sales, sales to rebuilders or brokers does not represent Fair Value. Spread sheet has $0 value for some items, all items should have a value. Petitioner but did not adjust values on assets which over the values submitted. Petition is denied. Conclusions of Law: Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In.the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that -86- Agenda Item No. 13. A. INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND SPECIAL MAGISTRATE AGREEMENT This Agreement is made and entered into by and between the Indian River County Value Adjustment Board, 1801 27th Street, Vero Beach, Florida 32960 (hereinafter referred to as "BOARD"), and whose address is (hereinafter referred to as "SPECIAL MAGISTRATE"), on WITNESSETH: - - - WHEREAS, the BOARD needs the services of a Special Magistrate for the purpose of taking testimony at hearings, and making recommended findings of fact and conclusions of law to the BOARD and performing such other tasks as required by the Board, all as authorized by Florida Statutes Chapter 194, and the rules of the Florida Department of Revenue; and WHEREAS, the SPECIAL MAGISTRATE desires to provide such services to the BOARD as, an independent contractor; and WHEREAS, the SPECIAL MAGISTRATE confirms He/she meets the qualifications of §194.035 Fla. Stat., and Rule Chapter 12D-9, F.A.C. and specifically in that • He/she is not an elected or appointed official or an employee of a taxing jurisdiction in the State of Florida; and, • He/she is a SPECIAL MAGISTRATE appointed to hear issues of exemptions, portability and classifications and a member of the Florida Bar with no less than 5 years of experience, or, • He/she is a SPECIAL MAGISTRATE appointed to hear issues regarding the valuation of real estate and is a state certified real estate appraiser, with not less than five years of experience in the area of ad valorem taxation, or real property valuation and/or • He/she is a designated member of a nationally recognized appraiser's organization with no less than five years of experience in tangible personal property valuation; and, • He/she shall not represent a person before the BOARD in any tax year during the time he/she shall serve as SPECIAL MAGISTRATE. -88- �ORIO4' NOW, THEREFORE, in consideration of the mutual terms and conditions, promises, covenants and payment hereinafter set forth, the BOARD and SPECIAL MAGISTRATE agree as follows: ARTICLE 1: SERVICES 1.0 The above recitals are true and correct and are hereby incorporated into this agreement. 1.1 SPECIAL MAGISTRATE shall perform professional services to the BOARD as a SPECIAL MAGISTRATE. The SPECIAL MAGISTRATE'S services shall include, but not be limited to the following: a. Conducting hearings in accordance with :the rules of the Florida Department of Revenue; b. Taking testimony and reviewing evidence at hearings for the Board pursuant to Chapter 194, Florida Statutes; c. Making recommended findings of fact and conclusions of law to the BOARD concerning the determination of the Indian River County Property Appraiser, within fourteen (14) calendar days of the conclusion of testimony of any case; d. Making a verbatim record of the proceedings and preserving any documentary evidence submitted for consideration. 1.2 :SPECIAL MAGISTRATE shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for his services under this Agreement, and any reporting requirements there under. SPECIAL MAGISTRATE agrees that he/she will not display or distribute business cards or otherwise advertise his/her business while serving as SPECIAL MAGISTRATE for the BOARD. 1.3 During any hours SPECIAL MAGISTRATE provides services to BOARD, SPECIAL MAGISTRATE shall devote his/her full time and effort to the services being performed for the BOARD. SPECIAL MAGISTRATE shall truthfully and accurately maintain all records and make such reports as the BOARD may require. SPECIAL MAGISTRATE shall comply with all requirements of Chapter 119 F. S. 1.4. The BOARD Clerk shall provide the SPECIAL MAGISTRATE the names of real and personal property owners contesting assessments upon execution of this agreement and after said names are known to the BOARD Clerk. If after review of the names, the SPECIAL MAGISTRATE finds that there may be the potential for a conflict of interest, the SPECIAL MAGISTRATE shall notify the BOARD Clerk and the BOARD Clerk shall reassign that case to an alternative SPECIAL MAGISTRATE. 1.5 The SPECIAL MAGISTRATE shall conduct all hearings in accordance with Florida Statutes, Chapter 194 and applicable Florida Department of Revenue Rules and Regulations and the BOARD'S Internal Procedures. . 1.6 The SPECIAL MAGISTRATE will avoid all ex parte communications with taxpayers or. Petitioners and representatives of the Indian River County Property Appraiser's Office. -89- G za �LORL04' ARTICLE 2: FEES 2.1 The BOARD shall pay or reimburse the SPECIAL MAGISTRATE the fees and expenses set forth in Exhibit "A" attached hereto and incorporated herein by reference. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on the date of this agreement and shall continue until the later of (1) conclusion of the Value Adjustment Board hearings and issuance of the BOARD'S final decision, or (2) the termination, expiration or cessation of all appeals of remands to the Indian River County Property Appraiser or the SPECIAL MAGISTRATE, or reconsiderations directed to the Board. Hearings before the SPECIAL MAGISTRATE pursuant to § 194.032(1)(a) F.S. shall begin not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1). Hearings shall be held from Monday through Friday beginning at 9:00 am with the last scheduled hearing beginning at 2:00 pin each day. The SPECIAL MAGISTRATE shall prepare in writing his/her findings of fact, conclusions of law, and recommendations to the Value Adjustment Board. Time is of the essence in this regard (as more fully specified above in Paragraph 1.1(c)), because the Value Adjustment Board intends to meet as soon as possible after the completion of hearings. SPECIAL MAGISTRATE shall notify the BOARD Clerk of any scheduling conflicts so that they may be resolved in a timely manner. 3.2 This Agreement may be terminated by either party, with or without cause, by written notice to the other party of the termination. Such termination shall be effective immediately upon receipt of such written notice but the BOARD may condition the effective date of such termination upon the SPECIAL MAGISTRATE'S performance of any duties or services hereunder. However, no termination for cause will be effective unless the defaulting party is first given ten (10) calendar days after receipt of notice of termination in which to cure the cause for termination. 3.3 In the event of termination, SPECIAL MAGISTRATE shall be entitled to compensation for services rendered through the effective date of termination. All finished or unfinished documents prepared by SPECIAL MAGISTRATE shall become the property of the BOARD and shall be delivered by SPECIAL MAGISTRATE to the BOARD immediately upon the effective date of termination. 3.4 In the event SPECIAL MAGISTRATE does not file reports with the Clerk within fourteen (14) days of the hearing, the Board, in its discretion, may elect to refuse to pay all or part of SPECIAL MAGISTRATE'S fee for those cases. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 SPECIAL MAGISTRATE will maintain a record of time for his/her performance under this Agreement and shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board for processing. Billings shall provide the nature of services performed and shall include a summary of any amounts previously billed and credits for amounts previously paid 4.2 SPECIAL MAGISTRATE acknowledges that each billing must be reviewed and approved by the BOARD Clerk or the BOARD'S designee. Should the BOARD Clerk or the BOARD'S designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, SPECIAL MAGISTRATE shall adjust billing accordingly. However, SPECIAL MAGISTRATE shall be entitled to payment of any portion of a billing not in dispute.. . -90- FLORIVp' 4.3 The BOARD shall pay SPECIAL MAGISTRATE'S billings in accordance with Section 218.70 through 218.79, Florida Statutes, the Florida Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 SPECIAL MAGISTRATE shall perform or furnish to the BOARD his/her professional services in accordance with the generally accepted standards of Special Magistrate services and in accordance with any laws, statutes, ordinances, codes, policies, rules and regulations governing Special Magistrate services hereunder. 5.2 SPECIAL MAGISTRATE shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in his/her work product, services, or materials arising from the negligent act, error or omission of SPECIAL MAGISTRATE. The foregoing shall be construed as an independent duty to correct rather than waiver of the BOARD'S rights under any applicable statute of limitations. The review of, approval of, or payment for any of SPECIAL MAGISTRATE'S work product, services, or materials shall not be construed to operate as a waiver. of any of the BOARD'S rights under this Agreement, or cause of action the BOARD may have arising out of the performance of this Agreement. ARTICLE 6: NO CONTINGENT FEES 6.1 SPECIAL MAGISTRATE certifies that he/she has not employed or retained any company or person, other than a bona fide employee working solely for SPECIAL MAGISTRATE, to solicit or secure this Agreement and that he/she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for SPECIAL MAGISTRATE, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the BOARD shall have the right to terminate the Agreement without liability at its discretion, to deduct from the contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or consideration. ARTICLE 7: NO ASSIGNMENT 7.1 This Agreement, and all duties described herein as in Florida Statutes Chapter 194 and the Florida Department of Revenue's Rules shall not be assigned, transferred or performed by subcontractors or sub -consultants, or otherwise encumbered, under any circumstances by SPECIAL MAGISTRATE without the prior written consent of the BOARD. The BOARD is relying upon the SPECIAL MAGISTRATE'S personal services, qualifications and expertise. ARTICLE 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties. One or more waivers by either party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the. parties in connection with this Agreement, venue for such litigation shall be in Indian River Cunty, Florida. �(I '`loxroA ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 SPECIAL MAGISTRATE is an independent contractor and isnot an employee, servant, agent, partner or joint venture of the BOARD. The SPECIAL MAGISTRATE shall be solely responsible for the taxation and payment of taxes on all compensation for services rendered and any reporting requirements. IN WITNESS WHEREOF the BOARD and SPECIAL MAGISTRATE have caused these presents to be executed in their names, the day and year first above written. SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA Susan Adams, Chairman VAB Approved: WITNESS: Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller By: Deputy Clerk ATTACHMENT: Exhibit "A" Approved as to -form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board . -92- G 7a ,� oRiOy' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND «First» «Last», «Title» SPECIAL MAGISTRATE AGREEMENT EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall pay the «Title» SPECIAL MAGISTRATE at the rate of «rate.» per hour for his/her. services. SPECIAL MAGISTRATE shall be paid for a ininimum of two (2) hours of his or her tune for each day the SPECIAL MAGISTRATE is scheduled and reports for hearings. 2.2 The Board shall not reimburse the Special Magistrate for office supplies expended or consumed during the rendering of the Services described in the Agreement. 2.3 The Board shall not reimburse the Special Magistrate for travel time, expenses, and costs of performing the services during the rendering of the Services described in the Agreement. Agenda Item No. 16.A. JEFFREY R. SMITH CPA CGFO CGMA Clerk of Circuit Court & Comptroller °A th 180127 Street ° Vero Beach, FL 32960 g i Telephone: (772) 226-1995 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.or2 VALUE ADJUSTMENT BOARD MAGISTRATE ORIENTATION AGENDA 1. Introductions and Contact Information 2. Ex-parte Communications Prohibited [12D-9.017] 3. Conflict of Interest/Recusal [12D-9.022] 4. Procedures for Conducting a Hearing a. Magistrate Not to Review Evidence on Axia prior to hearing [12D-9.025 (4)(a) b. Presentation of Evidence/Evidence Exchange, Admitted, Relevant, Preponderance of the evidence, Rebuttal evidence [12D-9.020] c. Withdrawn or Settled Petitions [12D-9.021 (4) (5) No decision necessary] d. No Shows [12D-9.021 (6-8) Modified decision] e. Magistrate not required to, but may, make findings during hearing. 5. Process of Administrative Review [12D-9.027] a. Just Valuations [Subsection (2)] b. Classified use valuations and valuations of limited increased property [Subsection (4)] c. Exemptions, classifications and portability issues [Subsection (4)] 6. Outline for Special Magistrate Recommendations a. Findings of Fact b. Analysis — at minimum follow process of administrative review [12D-9.027] c. Conclusions of Law d. Language for No Show Denials e. Dealing with petitions withdrawn or settled at hearing f. Typos 7. Requirements of the Special Magistrate Agreement a. Deadlines for recommendations and penalties for late completion b. Invoicing for Magistrate Services 8:.:: Other Items/Concerns/Discussion 9. Add-on Items -94-