HomeMy WebLinkAbout03/25/2019VAB (2)JEFFREY 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-river.org
Web address: http://Clerk.indian-river.org
VALUE. ADJUSTMENT BOARD (VAB)
FINAL MEETING MINUTES — MARCH 25, 2019
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday,
March 25, 2019 at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building "A", Room A-102, Vero Beach, Florida. Present were Chairman Joseph E.
Flescher, Vice Chairman Tim Zorc, School Board Member Jacqueline Rosario, and Citizen
Members Todd Heckman and James A. Kordiak.
Also present were VAB Attorney Michelle Napier; Clerk of Circuit Court and, Comptroller
Jeffrey R. Smith; VAB Clerk Terri Collins -Lister; Deputy Clerks Rhonda Zirkle and Randi
Wardlow.:Present from the Property Appraiser's Office (PAO) were Property Appraiser
Wesley Davis; Attorney Canda Brown; Manager Bruce Goodwyn; Supervisor Janine Hicks;
and Real Estate Assessors Billy Auton and George Clarke. Also present was Real Estate
Appraiser Stephen Boyle representing Taxpayer James A. Dupay for Petition 2018-112 and
William and Deborah Papich, the Taxpayers for Petition 2018-017.
CALL :TO ORDER
Chairman Joseph E. Flescher called the meeting to order at 11:30 a.m.
INVOCATION
Clerk of Circuit Court and Comptroller Jeffrey R. Smith delivered the Invocation.
PLEDGE OF ALLEGIANCE
Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag.
INTRODUCTIONS
Introductions were made individually by all
present.
2018 VAB Final Meeting
March 25, 2019
Page 1
APPROVAL OF MINUTES
A. VAB Organizational Meeting of August 2, 2018:
ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman,
the Board voted unanimously to approve the Value Adjustment Board
Organizational Meeting Minutes of August 2, 2018 as written.
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 VAB Recap
Citizen Member Kordiak sought and received information from staff on the 2018
VAB Recap compared to the previous year.
ON MOTION by Vice Chairman Zorc,SECONDED by Citizen Member Heckman,
the Board voted unanimously to accept the 2018 Value Adjustment Board Recap.
B. 2018 Special Magistrates' Recommendations
PAO Attorney Canda Brown discussed the Special Magistrate recommendations for
Petitions 2018-046 and 2018-112: She took exception with the Magistrate's fording of
facts, analysis, and legal ruling. She explained that both petitions concerned the eight
factors to consider in deriving just valuation in Florida Statutes. Chapter 193, Section
011.
Attorney Brown pointed out in both Special Magistrate recommendations, the
magistrate automatically deducted the 15% adjustment and she felt it violated the
status of the law.
Stephen: Boyle, representing Petition 2018-112, disagreed with the PAO's stance,
noting the assessed values on comparable houses sold in 2017 and the appraisal value.
A discussion ensued with PAO Real Estate Assessor George Clarke reviewing how
the market value was determined on Petition 2018-112.
VAB Attorney Michelle Napier added that all of the Special Magistrate's
Recommendations were reviewed by her prior to submission for legal sufficiency to
ensure that the Florida Statutes Rules and the Florida Administrative Code (FAC)
are followed.
2018 VAB Final Meeting
March 25, 2019
Page 2:
Attorney Napier. pointed out that the VAB, under FAC has :the authority and the
discretion to either adopt the Special Magistrate recommendations or request another
hearing.
Attorney Brown pointed out that the value was based on assessed value, not market
value, and the Property Appraiser has the discretion to take the 15% reduction or
disregard any of the eight factors to consider in deriving just valuation. A discussion
followed regarding the options for Petitioner and the Property Appraiser to seek
remedy in Circuit Court.
William and Deborah Papich, taxpayers for Petition 2018-017, appealed to the VAB
on their previously denied Homestead Exemption.
Vice Chairman Zorc stated that since the VAB Attorney had reviewed all the
recommendations for legal sufficiency and the comments from the PAO were duly
noted, he would move forward with adopting the Special Magistrates'.
Recommendations for the 2018 Tax Year.
ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Kordiak,
the Board voted unanimously to adopt the Special Magistrates' Recommendations
for the 2018 Tax Year.
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...
ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Zorc,
the Board unanimously approved and authorized the Chairman to execute the Tax
Impact Notice Form DR -529 for Tax Year 2018 for publication.
B. Certification Form DR -488 Real Property
ON MOTION by: Vice Chairman Zorc, SECONDED by Citizen Member Heckman,
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 Citizen Member Heckman, SECONDED by Citizen . Member.
Kordiak, the Board unanimously approved and authorized the Chairman to execute
the Certification Form DR -488 for Tangible Personal Property.
2018 VAB Final Meeting Page 3
March 25, 2019
10.
AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR
SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE
AND APPRAISER FOR THE 2019 VAB HEARINGS.
ON MOTION by Citizen. Member Heckman, SECONDED by Vice Chairman. Zorc,
the Board unanimously authorized the Value Adjustment Board Clerk to solicit for
Attorney, Tangible and Appraiser Special Magistrates for the 2019 Tax Year
Hearings.
PUBLIC COMMENT
OTHER BUSINESS
Vice Chairman Zorc questioned if there was any legislation in Tallahassee to address
the issue with the 15% reduction in the values of property, with the PAO responding
there was a case pending.
11. ADJOURNMENT
There being no further business, the meeting adjourned at 12:16 p.m.
VALUE ADJUSTMENT BOARD
CoLrnmis .' i n im Zorc, VAB Chairman
Approved: July 1, 2019
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
B: \ �J O, ,,o .
Y
Terri Collins -Lister, VAB Clerk
:
2018 VAB Final Meeting Page 4
March 25, 2019