HomeMy WebLinkAbout04/03/2019VABJEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
1801 27th Street
Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia@clerk.indian-riyer.org
Web address: http://Clerk.indian-river.org
VALUE ADJUSTMENT BOARD (VAB) SECOND FINAL MEETING
COUNTY ADMINISTRATION BUILDING, SECOND FLOOR, ROOM A2-105
WEDNESDAY, APRIL 3, 2019, 10:30 A.M.
BOARD MEMBERS
Joseph E. Flescher, Chairman
Tim Zorc, Vice Chairman
Jacqueline Rosario, School Board Member District 4
Todd Heckman, Business Citizen Member
James A. Kordiak, Homesteaded Citizen Member
CALL TO ORDER
INVOCATION - Jeffrey: R. Smith
PLEDGE OF ALLEGIANCE - Commissioner Joseph E. Flescher
APPROVE AND ADOPT THE SPECIAL MAGISTRATES'
RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION
AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO
SECTION 194.032, F.S.
A. 2018 Special. Magistrates' Recommendations 1_
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 2018
B. Certification Form DR -488 Real Property
ADJOURNMENT
2
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 3/25/2019
Petition #
2018-002
2018-017
2018-022
2018-030
2018-031
2018-035
2018-046
2018-079
2018.090
2018-092
2018-093
2018-111
2018.112
2018-126
2018-127
Parcel #
31380100003092000008.0
33383500002000000013.0
32390100016000300010.0
33.391200015000000007.6
30,39330000100000001.1.0
32402900014000000057.0
31390600025000000077.0
31391500008000000000.2
30380000001022000035.0
31391400006052000003.0
.31392100000005000015.0
33392200001014000001.0
33402200001000400004.0
32403100001001000019.0
32403200006008000033.0:.
:Tax Roll
OwnerName
PATERKA DANIEL F JUDITH A
PAPICH WILLIAM DEBORAH (H)
WILLIAMS HENRY P
MACMILLAN RONALD JASON (TR)(1/2)
VELLENGA CHRISTIAN
DUNWOODY COLIN ANNE MCCABE
BURLINGAME EDWIN L
WINDSOR CLUB INC
KLEIN JEFF PATRICIA
SNOWDEN GUY B DIANE P
PALM BAY JOAN LLC
SPIEGEL PROPERTIES INC . .
DUPAY JAMES A .. .
P. G OCEAN DRIVE INC*
PG OCEAN DRIVE INC * ...
Taxable Value Before
Adjustment
$198,735
$354,541
$204,425
$203,896
$876,222
$1,642,308
$141,783
$5,435,199
$567,778
$2,859,518
$197,079
$372,055
$478,316
$850,356
$1,680,351
SM Recommended - Recommended
Taxable Value Reduction Decision
$153,555 $-45,180. GRANTED
$354,541 $0 DENIED
$204,425 $0 DENIED
$203,896. $0 DENIED
$876,222 $0 DENIED
$1,642,308 $0 DENIED
$134,400. $-7,383 GRANTED
$5,435,199 $0 DENIED
$454,683 $-113,095 GRANTED
$2,859,518 $0 DENIED
$197,079 $0 DENIED
$372,055 $0 DENIED
$353,750 $-124;566 GRANTED
$850,356 $0 DENIED
$1,680,351 $0 DENIED
Totals:
$16,062,562
$15,772,338
3/25/2019 4:09:42PM
$-290,224
NOTICE
DR -529
R. 12/09
Rule 12D-16.002
TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administrative Code
Indian River County Tax Year
embers of. the Boar
2
0
1
8
Honorable Joseph E. Flescher
Board of County Commissioners, District No.
2
Honorable : Tim Zorc
Board of County Commissioners, District No. 3
Honorable Jacqueline Rosario
School. Board, District No. 2
Citizen Member Todd Heckman
Business owner within the school _district
Citizen Member James A. Kodiak
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 Year's Actions
Type of Property
Number of Parcels
Reduction in
County Taxable Value
Due to Board Actions
772-226-1919
Shift in
Taxes
Due to Board Actions
Exemptions
Assessments*
Both :
Granted
Requested
Reduced
Requested
Withdrawn
or settled
Residential
1
12
2
57
59,
$ 290,224
$ 4,294.07
Commercial
0
2
0
17
16
$
$
Industrial and
miscellaneous
0
0
0
9
7
$
$
Agricultural or
classified use
1
1
0
11
11
$
$
High-water recharge
0
0
0
0
0
$
$
Historic commercial
or nonprofit
0
0
0
0
0
$.
$
Business machinery
and equipment
0
0
0
5
5
$
$
Vacant lots and
acreage
0
0
0
18
15
$
$
TOTALS
2
15
2
117
113
$ 290,224
$ :. 4,294.07
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 acti•ons, contact the Chair or the Clerk of the Value Adjustment Board ':
Chair's name
Joseph E. Flescher
Phone
772-226-1919
ext.
Clerk's name
Jeffrey R. Smith
Phone
772-226-1432.
ext.
FLORIDA
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488
R. 12/09
Page 1 of 2
Section 193.122, Florida Statutes Rule 12D-16.002
Florida Administrative Code
Tax Roll Year.
2
0
8
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:
*AII 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:
April 3, 2019
Date
1. Taxable value of ,/ real property tangible personal property
assessment roll as submitted by the property appraiser to the value
adjustment board
$
16,818,927,798
2. Net change in taxable value due to actions of the Board
$
290,224
$
16,818,637,574
3. Taxable value of ,/ real property tangible personal property
assessment roll incorporating all changes due to action of the value
adjustment board
*AII 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:
April 3, 2019
Date
Certification of the Value Adjustment Board
PROCEDURES Tax Roll Year
The value adjustment board has met the requirements below. Check all that apply.
The board:
DR -488
R. 12/09
Page 2 of 2
2
0
1
8
III 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.
ill 2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
n 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser
did not influence the selection of special magistrates:
n 4. Considered only petitions filed by the deadline or found to have good cause for filing late.
[✓I 5. Noticed all meetings as required by section 286.011, F.S.
✓ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
,/ 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.
✓ 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.
April 3, 2019
Signature, chair of the value adjustment board Date