HomeMy WebLinkAbout04/15/2021 (2)JEFFREY R. SMITH, CPA, CGFO, CGMA��
Clerk of Circuit Court & Comptroller p a.
Clerk to the Board and Value Adjustment Board
180127th Street
Vero Beach, FL 32960 42oxio4'
Telephone: (772) 226-1916
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
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Thursday,
April 15, 2021 at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building "A", Room Al -102, Vero Beach, Florida. Present were Chairman Joseph E.
Flescher, Vice Chairman and Citizen Member Todd Heckman, Commissioner Joseph H.
Earman, Alternate School Board Member Dr. Peggy Jones, and Citizen Member Rick
Wykoff.
Also present were VAB Attorney Michelle Napier (via Zoom); Clerk of Circuit Court and
Comptroller Jeffrey R. Smith, Assistant Deputy Clerk Ryan Butler, and VAB Clerks Terri
Collins -Lister, Randi Wardlow, and Rhonda Zirkle. Present from the Property Appraiser's
Office (PAO) were Property Appraiser Attorney Eric Barkett, Real Estate Assessor Margo
Maxwell, Chief Deputy Mickey Umphrey and Supervisor Janine Hicks (via Zoom); Present
from the Tax Collector's Office were Jordan Abbey and Debbie Gee (via Zoom). Also
present was Ralph Poppell, Taxpayer for Petition 2020-045; Real Estate Appraiser Stephen
Boyle, representing Taxpayer Dan Cornell for Petition 2020-031 who was also present; and
Lori and David Garnett, Taxpayer for Petition 2020-082 (via Zoom).
1. CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order.
2. INVOCATION - Jeffrey R. Smith
Clerk & Comptroller Jeffrey R. Smith delivered the Invocation.
3. PLEDGE OF ALLEGIANCE - Chairman Joseph E. Flescher
Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag.
4. INTRODUCTIONS
Introductions were made individually by all present.
5. APPROVAL OF MINUTES
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 1
April 15, 2021
A. VAB Organizational Meeting of September 14, 2020 ..........................................1-7
MOTION was made by Vice Chairman Heckman, SECONDED by Commissioner
Earman, the Board voted unanimously to approve the Value Adjustment Board
Organizational Meeting Minutes of September 14, 2020 as written.
6. 2020 VAB Recap..............................................................................................................8
VAB Clerk Terri Collins -Lister provided a recap of the 2020 VAB Tax Year and a
comparison to the previous tax years.
7. 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. 2020 Special Magistrates' Recommendations.....................................................9-10
VAB Attorney Michelle Napier gave an overview of the VAB process and the Board's
authority for the benefit of the new members on the Board.
Attorney Napier confirmed that she reviewed all of the Special Magistrates'
Recommendations for legal sufficiency to ensure that the Florida Statutes Rules and
the Florida Administrative Code (FAC) were followed.
Vice Chairman Heckman, in reviewing the Special Magistrate Recommendations,
pointed out the average reductions given were roughly 20%, which he felt was a little
high. He opined that there seemed to be "a disconnect" between the Magistrate and
the Property Appraiser's Office and sought clarification on the techniques used by
the taxing authority to create the valuation as opposed to the techniques the Special,
Magistrate used, noting the substantial differences in value of the property. He was
curious to see if the Special Magistrate was new to the VAB.
Chairman Flescher agreed with the Vice Chairman that one of the Special
Magistrate's recommendations consistently leaned toward one direction.
The Board sought and received clarification from Attorney Napier about the Special
Magistrate's recommendations in question. She pointed out the Special Magistrate's
written recommendations were very detailed and thorough. She added that the
Magistrate had discussed at great length the evidence presented from both sides in
her recommendations.
Appraiser Stephen Boyle explained the reasoning behind the large percentages with
Attorney Eric Barkett indicating the Magistrate was not new to the VAB. He
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2
April 15, 2021
believed the Magistrate operated under a misunderstanding of the law and routinely
granted an off the top 15% after determining what the market value should be.
Commissioner Earman sought and received clarification from Stephen Boyle on the
11t and 8' Criteria and the distinguishment. between the Market Value and Just
Value. A discussion followed on the 15% cost of sale adjustment.
Mr. Ralph Poppell, Petitioner for 2020-045, spoke on the history of the property,
which was divided into two equal parcels, the ongoing issues with the land elevation
and the flooding, and its value. His issue was that his parcel had a higher value than
the parcel fronting on State Road 60. A lengthy discussion followed regarding the
land, the reduction given by the Magistrate, and the Board's options going forward
with adopting the Special Magistrates' Recommendations.
Vice Chairman Heckman referred to the Special Magistrate Recommendation for
Petition 2020-019. He questioned the circumstance behind the magistrate granting a
reduction of 35%. The VAB Clerk pulled the recommendation for further review by
Vice Chairman Heckman.
The Board referred back to Special Magistrate Recommendation 2020-045 and
received clarification on their role in adopting the Special Magistrates'
Recommendations.
MOTION was made by Commissioner Earman, SECONDED by Vice Chairman
Heckman, the Board voted unanimously to adopt Special Magistrate's
Recommendation 2020-045 for the 2020 Tax Year.
The Board, prior to recessing, reviewed the Special Magistrate's recommendations
for 2020-085 and 2020-031, as the Petitioners were available to answer any questions.
MOTION was made by School Board Member Dr. Jones, SECONDED by Citizen
Member Wykoff, the Board voted unanimously to adopt Special Magistrate's
Recommendation 2020-085 for the 2020 Tax Year.
MOTION was made by School Board Member Dr. Jones, SECONDED by Chairman
Flescher, the Board voted unanimously to adopt Special Magistrate's
Recommendation 2020-031 for the 2020 Tax Year.
Vice Chairman Heckman gave a brief summary of the Special Magistrate's
Recommendation for 2020-019, emphasizing the location of the house and the value
of the property. He felt the Property Appraiser's Office gave a fair counter offer and
requested a rehearing of Petition 2020-019 with a different Special Magistrate.
MOTION was made by Vice Chairman Heckman, SECONDED by School Board
Member Dr. Jones, the Board voted unanimously to 1) adopt the remaining Special
Magistrate Recommendations for the 2020 Tax Year, with the exception of
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 3
April 15, 2021
Recommendation 2020-019; and 2) schedule a rehearing of Petition 2020-019 with a
different Special Magistrate.
8. 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 2020 ......................................................11
Tabled
B. Certification Form DR -488 Real Property.......................................................12-13
Tabled
C. Certification Form DR -488 Tangible Personal Property................................14-15
Tabled
The Chairman called a recess at 1:00 p.m., and reconvened the meeting at 1:11 p.m.,
with all members present.
9. REVIEW OF SPECIAL MAGISTRATE BILLING FOR THE 2020 TAX YEAR
AND DIRECT THE VAB CLERK ON HOW TO PROCEED...........................16-26
VAB Clerk Terri Collins -Lister presented an invoice from Special Magistrate Juliana
Young for the 2020 Tax Year hearings. She made the Board aware of Ms. Young's
tardiness in providing the written recommendations and the invoice amount. She
iterated that the written recommendations were very detailed. She stated the Board
had the discretion to adjust her invoice as written in the Special Magistrate agreement
due to the tardiness of her recommendations.
A discussion ensued regarding the delay in the written decisions and the invoice
compared to previous years.
In response to Chairman Flescher's concerns regarding the Magistrate's tardiness of
the written recommendations, Attorney Napier referred to the Special Magistrate
Agreement in the agenda packet noting the Board has the discretion to make
adjustments to the Special Magistrate's invoice. Attorney Napier pointed out that
Special Magistrate Young's invoice was "vague" and lacked detail; she further
explained that Ms. Young did not distinguish between the time spent during a hearing
versus on the written recommendations; however, Attorney Napier pointed out the
written recommendations were very detailed.
Attorney Napier felt it was difficult to provide the Board any direction on what was
a reasonable or an unreasonable amount to bill without a detailed invoice. She said
the Board needed to determine what portion of the billing was not commensurate with
the services performed and ask the Magistrate to provide an itemized invoice and to
adjust her bill accordingly.
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 4
April 15, 2021
A discussion followed on Special Magistrate Young's invoice, the billing hours, the
time spent on each task, past practices, and staff time.
Commissioner Earman came forward and proposed withholding payment of Special
Magistrate Young's invoice. He suggested sending a letter to the Ms. Young
indicating the Board's disappointment in the tardiness of the recommendations and
the invoice amount. Request that Ms. Young submit an itemized invoice and adjust
her bill; taking into consideration the tardiness of the written recommendations, the
costs incurred by the County and the Value Adjustment Board, and the interest
accrued.
MOTION was made by Commissioner Earman, SECONDED by Vice Chairman
Heckman, the Board voted unanimously to: 1) withhold payment to Special
Magistrate Young; 2) send a letter to Special Magistrate Young indicating the
Board's disappointment in the tardiness of the recommendations, the invoice amount
compared to other magistrate billings from previous years, and a reminder of the
contractual requirements to provide the written recommendations timely; 3) request
that Special Magistrate Young provide an itemized invoice detailing the hours and
time spent on each task; and 4) request that Special Magistrate Young adjust her bill;
taking into consideration the tardiness of the written recommendations, the costs
incurred by the County and the Value Adjustment Board, and the interest accrued.
10. PUBLIC COMMENT
11. OTHER BUSINESS
12. ADJOURNMENT
There being no further business, the Chairman adjourned the meeting at 1:56 p.m.
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 5
April 15, 2021
VALUE ADJUSTMENT BOARD
o missioner Joseph . Flescher, VAB Chairman
: July 21, 2021
ATTEST:
Jeffrey R. Smith, r rcuit Court and Comptroller
By: l: -A Ott,
Terri Collins -Lister, VAB Clerk
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 6
April 15, 2021