HomeMy WebLinkAbout06/18/2018 VABJEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court ,& Comptroller
Clerk to the Board and Value Adjustment Board
180127t' Street
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.ors
AGENDA
VALUE ADJUSTMENT BOARD (VAB) SECOND FINAL MEETING
COUNTY ADMINISTRATION BUILDING A-102
MONDAY, JUNE 18,2018, 1:00 P.M.
BOARD MEMBERS
Joseph E. Flescher, Chairman
Tim Zorc, Vice Chairman
Charles Searcy, School Board Member District 4
Todd Heckman, Business Citizen Member
Wesley S. Davis, Homesteaded Citizen Member,
1. CALL TO ORDER
2. INVOCATION — Citizen Member Wesley S. Davis
3. PLEDGE OF ALLEGIANCE — Chairman Joseph E. Flescher
4. INTRODUCTIONS
5. 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 2017 ........................................................1
B. Certification Form DR -488 Real Property...........................................................2-3
C. Certification Form DR -488 Tangible Personal Property....................................4-5
6. OTHER BUSINESS
7. ADJOURNMENT
NOTICE
TAX IMPACT OF VALUE ADJUSTMENT BOARD
Indian River County
Tax Year 2 0 1 7
DR -529
R. 12/09
Rule 12D-16.002
Florida Administrative Code
Members of the Board
Honorable Joseph E. Flescher
Board of County Commissioners, District No. 2
Honorable Tim Zorc
Board of County Commissioners, District No. 3
Honorable Charles Searcy
School Board, District No. 4
Citizen Member Todd Heckman
Business owner within the school district
Citizen Member Wesley S. Davis
Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating
to property tax assessments, exemptions, classifications, and tax deferrals.
Summary of h'ear's Actions
Chair's name Joseph E. Flescher, Chairman
Number of Parcels
Reduction in
Shift in
Type of Property
County Taxable Value
Taxes
Exemptions
Assessments*
Both
Due to Board Actions
Due to Board Actions
Granted
Requested
Reduced
Requested
Withdrawn or settled
Residential
1
7
10
60
41
$ 8,562,830
$ 134,238.93
Commercial
0
0
0
25
22
$
$
Industrial and
0
0
0
5
5
$
$
miscellaneous
Agricultural or
0
0
0
7
7
$
$
classified use
High-water recharge
0
0
0
0
0
$
$
Historic commercial
0
0
0
0
0
$
$
or nonprofit
Business machinery
0
0
0
7
7
$
$
and equipment
Vacant lots and
0
0
0
7
7
$
$
acreage
TOTALS
1
7
10
111
89
$ 8,562,830
$ 134,238.93
All values should be county taxable values. School and other taxing authority values may differ.
*Include transfer of assessment difference (portability) requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair's name Joseph E. Flescher, Chairman
Phone 772-226-1919
ext.
Clerk's name Jeffrey R. Smith
Phone 772-226-1432
ext.
-1-
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD R 82/09
0
Page 1 of 2
Section 193.122, Florida Statutes Rule 12D-16.002
Florida Administrative Code
0
FLORIDA
Tax Roll Year 1 2 1 0 1 11 7
The Value Adjustment Board of Indian River County, after approval of the assessment roll
below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have
been held and the Value Adjustment Board is satisfied that the
Check one. 0 Real Property [-] Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax
attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of Z✓ real property F-] tangible personal property
assessment roll as submitted by the property appraiser to the value
adjustment board
$ 15,691,978,290
2. Net change in taxable value due to actions of the Board
$ 8,562,830
3. Taxable value of 0✓ real property tangible personal property
assessment roll incorporating all changes due to action of the value
$ 15,683,415,460
adjustment board
a
*Ali values entered should be county taxable values. School and other taxing authority values may differ.
Signature, Chair of the Value Adjustment Board
Continued on page 2
611 812 01 8
Date
-2-
Certification of the Value Adjustment Board R 82/09
Page 2 of 2
PROCEDURES
Tax Roll Year 1 2 1 0 1 1 17
The value adjustment board has met the requirements below. Check all that apply.
The board:
Z
1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions
reported by the VAB clerk or the legal counsel to comply with the checklist.
0
2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
0
3. Based the selection of special magistrates solely on proper qualifications and the property appraiser
did not influence the selection of special magistrates.
Z
4. Considered only petitions filed by the deadline or found to have good cause for filing late.
❑✓
5. Noticed all meetings as required by.section 286.011, F.S.
Z
6. Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
Z
7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
0
8. Ensured that all decisions contained the required findings of fact and conclusions of law.
0
9.' Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention.
All board members and the board's legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of the
findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the board
has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that
has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification
shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the
property appraiser.
May 16, 2018
Signature, chair of the value adjustment board Date
-3-
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488
R. 12/09
Section 193.122, Florida Statutes Rule 12D-16.002
0
Florida Administrative Code
FLORIDA
Tax Roll Year 20 17
The Value Adjustment Board of Indian River County, after approval of the assessment roll below by
the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held
and the Value Adjustment Board is satisfied that the
(Check one.) ❑ Real Property ® Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the
tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of Elreal property ® tangible personal property
assessment roll as submitted by the property appraiser to the value
$ 563,888,232
adjustment board
2. Net change in taxable value due to actions of the Board
$
3. Taxable value of Elreal property ® tangible personal property
assessment roll incorporating all changes due to action of the value
$ 563,888,232
adjustment board
*All values entered should be county taxable values. School and other taxing authority values may differ.
Signature, Chair of the Value Adjustment Board
Continued on page 2
6/18/2018
Date
-4-
Certification of the Value Adjustment Board
PROCEDURES
DR -488
R. 12/09
Page 2 of 2
Tax Roll Year 1 2 1 0 1 1 7
The value adjustment board has met the requirements below. Check all that apply.
The board:
Q 1.
Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions
reported by the VAB clerk or the legal counsel to comply with the checklist.
Z✓ 2.
Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
0 3.
Based the selection of special magistrates solely on proper qualifications and the property appraiser
did not influence the selection of special magistrates.
❑✓ 4.
Considered only petitions filed by the deadline or found to have good cause for filing late.
Z✓ 5.
Noticed all meetings as required by section 286.011, F.S.
✓0 6.
Did not consider ex parte communications unless al.l parties were notified and allowed to object to or
address the communication.
Z✓ 7.
Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
✓❑ 8.
Ensured that all decisions contained the required findings of fact and conclusions of law.
Z✓ 9.
Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
Z✓ 10.
Addressed all complaints of noncompliance with the provisions of Chapter 194, Part 1, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention.
All board members and the board's legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of the
findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the board
has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that
has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification
shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the -
property appraiser.
6/18/2018
Signature, chair of the value adjustment board Date
-5-