HomeMy WebLinkAbout04/19//2017 VABJEFFREY R. SMITH, CPA, CGFO, CGMA��
Clerk of Circuit Court & Comptroller q
Clerk to the Board and Value Adjustment Board
180127th Street
Vero Beach, FL 32960pglpA
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia@clerk.indian-river.org
Web address: http://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.
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2016 Tax Cycle Final Meeting
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.
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2016 Tax Cycle Final Meeting
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.
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2016 Tax Cycle Final Meeting
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.
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2016 Tax Cycle Final Meeting
Chairman Adams referred to Petition 2016-046 and asked VAB 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.
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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).
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2016 Tax Cycle Final Meeting
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 orate » 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.
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2016 Tax Cycle Final Meeting
13. ADJOURNMENT
There being no further business, the meeting adjourned at 9:38 a.m.
VALUE ADJUSTMENT
AUG 16 2017
Approved:
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
Terri Collins -Lister, VAB Clerk
Value Adjustment Board
2016 Tax Cycle Final Meeting
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