HomeMy WebLinkAbout04/11/2024 (2)Ryan L. Butler 4th
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
180127t' Street #
Vero Beach, FL 32960 A
Telephone: (772) 226-1916
Fax: (772) 978-1857
E-mail: Axia@clerk.indian-river.org
Web address: http://indianriverclerk.com
VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING MINUTES
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Thursday,
April 11, 2024 at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building "A", Room A2-511, Vero Beach, Florida. Board Members Chairman Joseph E.
Flescher, Commissioner Joseph H. Earman, School Board Member Dr. Peggy Jones, and
Citizen Member Angie Schepers were present.
Also present were VAB Attorneys Michelle Napier and Nicholas Bykowsky; Ryan Butler,
Clerk of the Circuit Court & Comptroller, and VAB Clerk Terri Collins -Lister. Present
from the Property Appraiser's Office (PAO) were Billy Auton and Ryan McIver; and Edgar
Valdes, Taxpayer for Petition 2023-001.
1. CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order.
2. INVOCATION — Commissioner Joseph H. Earman
Commissioner Joseph H. Earman 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.
Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 1
April 11, 2024
5. APPROVAL OF MINUTES
A. VAB Organizational Meeting of August 16, 2023 ................................................1-6
ON MOTION by Commissioner Earman, SECONDED by School Board Member
Dr. Jones, the Board voted 4-0 (Vice Chairman Wykoff was absent) to approve the
Value Adjustment Board Organizational Meeting Minutes of August 16, 2023 as
presented.
6. 2023 VAB Recap.............................................................................................................. 7
VAB Clerk Terri Collins -Lister provided a recap of the 2023 VAB Tax Year and a
comparison to the previous tax years.
7. APPROVEAND 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. 2023 Special Magistrates' Recommendations.......................................................8-9
VAB Clerk Terri Collins -Lister presented the 2023 Special Magistrates'
Recommendations. Attorney Napier confirmed that she had carefully reviewed each
recommendation for legal sufficiency and also introduced Attorney Bykowsky, who
had assisted in the review process.
Commissioner Earman referred to the Special Magistrates' Recommendations and
engaged in a discussion with Billy Anton from the Property Appraiser's Office
regarding Petitions 2023-007 and 2023-154. Mr. Auton provided details, explaining
that Petition 2023-007 was filed by Sommers Family Land Farm LLC to increase
the agricultural classification on their property from 5.4 acres to approximately 10
acres. Petition 2023-154 pertaining to a vacant oceanfront property lot with a newly
constructed building near the Kansas City Colony Club.
Following this, there was a discussion where Mr. Auton clarified why the majority
of the recommendations were denied due to insufficient evidence provided by the
Petitioners to support their claims against the Property Appraiser's valuation.
Additionally, Mr. Edgar Valdes, Taxpayer for Petition 2023-001, expressed his
concern about being denied a homestead exemption. He sought guidance on the
steps he needed to take to appeal the Special Magistrate's decision.
Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 2
April 11, 2024
ON MOTION by Commissioner Earman, SECONDED by School Board Member Dr.
Jones, the Board voted 4-0 (Vice Chairman Wykoff absent) to adopt the Special
Magistrate Recommendations for the 2023 Tax Year.
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 2023 .......................:..............................10
ON MOTION by Commissioner Earman, SECONDED by School Board Member
Dr. Jones, the Board voted 4-0 (Vice Chairman Wykoff absent) to approve and
authorize the Chairman to execute the Tax Impact Notice Form DR -529 for Tax
Year 2023 for publication.
B. Certification Form DR -488 Real Property.......................................................11-12
ON MOTION by Citizen Member Schepers, SECONDED by Chairman Flescher
voted 4-0 (Vice Chairman Wykoff absent) to approve and authorize the Chairman
to execute the Certification Form DR -488 for Real Property.
C. Certification Form DR -488 Tangible Personal Property................................13-14
ON MOTION by School Board Member Dr. Jones, SECONDED by Citizen
Member Schepers, the Board voted 4-0 (Vice Chairman Wykoff absent) to approve
and authorize the Chairman to execute the Certification Form DR -488 for Tangible
Personal Property.
9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR
SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE,
AND APPRAISER FOR THE 2024 TAX YEAR VAB HEARINGS.
ON MOTION by Chairman Flescher, SECONDED by School Board Member Dr.
Jones, the Board voted 4-0, (Vice Chairman Wykoff absent) to authorize the Value
Adjustment Board Clerk to solicit for Attorney, Tangible, and Appraiser Special
Magistrates for the 2024 Tax Year Hearings.
10. AUTHORIZATION FOR NAPIER & ROLLIN, PLLC LAW FIRM ATTORNEYS
MICHELLE NAPIER AND NICHOLAS BYKOWSKY TO MAKE DECISIONS
ON BEHALF OF VALUE ADJUSTMENT BOARD
ON MOTION by School Board Member Dr. Jones, SECONDED by Commissioner
Earman, the Board voted 4-0, (Vice Chairman Wykoff absent) to authorize Napier &
Rollin, PLLC Law Firm Attorneys Michelle Napier and Nicholas Bykowsky to make
decisions on behalf of the Value Adjustment Board.
Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 3
April 11, 2024
10. PUBLIC COMMENT
There was none.
11. OTHER BUSINESS
There was none.
12. ADJOURNMENT
There being no further business, the meeting adjourned at 12:10 p.m.
Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 4
April 11, 2024
VALUE ADJUSTMENT BOARD
Joh Y.'Flescher, VAB Chairman
Approved: August 8, 2024
ATTEST:
Ryan L. Butler, Clerk of Circuit Court and Comptroller
By: \.)t� a06o •
Terri Collins -Lister, VAB Clerk
Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 5
April 11, 2024