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Home My WebLink About07/29/2025 (2)Ryan L. Butler 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(iNndianriverclerk.com Web address: htty://indianriverclerk.com VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING MINUTES The Value Adjustment Board (VAB) of Indian River County, Florida, met on Thursday, July 29, 2025, at 11:30 a.m., in the County Administration Building, 1801271 Street, Building A, Room A2-511, Vero Beach, Florida. Present were Commissioners Joseph E. Flescher and Joseph H. Earman; School Board Member Jacqueline Rosario; Angela Schepers, Business Citizen Member; and Rick Wykoff, Homesteaded Citizen Member. Also present were VAB Attorney Nicholas Bykowsky; VAB Clerks Terri Collins -Lister and Randi Wardlow. Present from the Property Appraiser's Office were Jenny Wingate, Ryan McIver, Billy Anton, and Austin Boller. 1. CALL TO ORDER Chairman Joseph H. Earman called the meeting to order. 2. INVOCATION — Commissioner Joseph H. Earman Chairman Joseph H. Earman delivered the Invocation. 3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher Vice Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag. 4. BOARD MEMBERS LIST AND VAB CONTACT INFORMATION A. Introduction of Board Members/Board Clerk Introductions were made by all present. B. Board Members list and designated Board Clerk's contact information Information only 2025 VAB Organizational Meeting Minutes Page 1 Jule 29, 2025 5. APPROVE FIRST AMENDMENT TO AGREEMENT BETWEEN THE INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND NAPIER & ROLLIN, PLLC. FOR LEGAL SERVICES. A. Memorandum — First Amendment to Agreement between the VAB and Napier & Rollin VAB Clerk Terri Collins -Lister explained the need to raise the attorney service rate from $175 to $225 per hour due to significant increases in workload and legal complexity, and statewide comparisons showing that other counties pay equal or higher rates. Legal services have expanded as the volume and complexity of VAB petitions continue to rise. B. First Amendment to Agreement ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote, approved the First Amendment to the Agreement between the Indian River County Value Adjustment Board and Michelle Napier, Esq., and Nicholas Bykowsky, Esq., of Napier & Rollin, PLLC Attorneys at Law, setting the rate at $225 per hour for legal services. C. VAB Special Magistrate Rate Survey Information Only 6. APPROVAL OF THE MINUTES A. VAB Final Meeting Minutes of April 29, 2025 ON MOTION by Vice Chairman Flescher, SECONDED by School Board Member Rosario, the Board, by a 5-0 vote, approved the VAB Final Meeting Minutes from April 29, 2025, as written. 7. REVIEW, DISCUSS, AND ADOPT A FILING FEE OF AN AMOUNT NOT TO EXCEED $50 FOR THE 2025 APPEAL CYCLE. A. Memorandum — Increased Filing Fee for Petitions The VAB Clerk reviewed Section 8 of House Bill 7031 that amended Section 194.013, Florida Statutes, to increase the filing fee that the VAB may impose to file a petition with the VAB from $15 to $50 a parcel. An extensive discussion took place regarding the Tax Representatives' abuse of the current $15 filing fee. They often file dozens of petitions and then fail to appear, wasting 2025 VAB Organizational Meeting Minutes Page 2 July 29, 2025 staff and magistrates' preparation time. The Property Appraiser's Office emphasized that moving to a $50 fee would deter frivolous filings and reduce administrative burdens. The Clerk concluded that a survey had been conducted and that many Florida counties were adopting the $50 maximum. ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote, approved setting the filing fee to $50 for the 2025 Appeal Cycle. C. Survey - Proposed filing fees for the 2025 Tax Year Information Only 8. APPROVE A RESOLUTION SETTING THE FILING FEE TO THE AMOUNT DETERMINED BY THE VALUE ADJUSTMENT BOARD, NOT TO EXCEED $50 PER PARCEL FOR THE 2025 PETITION FILING PERIOD, PURSUANT TO F.S. 194.013. A. Draft VAB Resolution 2025-1 ON MOTION by School Board Member Rosario, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote, approved the Value Adjustment Board Resolution 2025-1, setting the filing fee for the 2025 petition filing period to reflect the new filing fee in the amount of $50, as presented, and pursuant to F. S. 194.013. 9. APPOINT ATTORNEY APPLICANT TO SERVE AS A SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS, PURSUANT TO F.S. 194.035. A. James Haynes Davis The VAB Clerk stated Attorney Claudette Pelletier was unavailable for the 2025 cycle and that Attorney James Haynes Davis had previously served with the VAB. VAB Attorney Bykowsky confirmed Attorney Davis's qualifications under Florida law and Department of Revenue requirements. ON MOTION by Vice Chairman Flescher, SECONDED by School Board Member Rosario, the Board, by a 5-0 vote, approved the appointment of James Haynes Davis for exemption, classification, assessment difference transfers, and tax deferral hearings for the VAB 2025 tax year. 2025 VAB Organizational Meeting Minutes Page 3 July 29, 2025 10. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour. ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman Flescher, the Board, by a 5-0 vote, approved a rate of pay not to exceed $125.00 per hour, to be paid to the Attorney Special Magistrates for the VAB 2025 tax year. 11. DISCUSSION AND APPOINTMENT OF APPRAISER APPLICANTS TO SERVE AS SPECIAL MAGISTRATES FOR REAL PROPERTY VALUATION, PURSUANT TO F.S. 194.035. A. Stephen Boyle..................................................................................................................... B. Terrie Peltier...................................................................................................................... C. Robert Busler...................................................................................................................... D. Scott Sehr............................................................................................................................ E. Douglas Lawson.................................................................................................................. The VAB Clerk reviewed each applicant's experience and noted that Stephen Boyle had certain conflict limitations due to his previous role as an appraiser in the County. Additionally, his son, who was also an appraiser, represented taxpayers at the hearings. Therefore, bringing in another magistrate, such as Douglas Lawson, would increase availability for commercial hearings, since the other magistrates were general appraisers. The VAB Clerk believed that having multiple appraisers would ensure greater scheduling flexibility. ON MOTION by Citizen Member Schepers, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote, approved the appointment of Stephen Boyle, Terrie Peltier, Robert Busler, Scott Sehr, and Douglas Lawson as Appraiser Special Magistrates for the VAB 2025 tax year. 12. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $125.00 per hour. ON MOTION by School Board Member Rosario, SECONDED by Citizen Member Wykoff , the Board, by a 5-0 vote, approved a rate of pay not to exceed $125.00 per hour for all Appraiser Special Magistrates for the VAB 2025 tax year. 2025 VAB Organizational Meeting Minutes Page 4 July 29, 2025 13. APPOINT ONE APPRAISER APPLICANT TO SERVE AS A SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING AND ONE APPRAISER APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.35. A. Pamela Andrea................................................................................................................... B. Alex Ruden.......................................................................................................................... The VAB Clerk stated that Special Magistrate Andrea served as the primary magistrate, with Alex Ruden as her alternate. The VAB Clerk mentioned that the majority of the Tangible Personal Property filings had been resolved and would be interested to see whether the filings decreased with the increase in filing fees. ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Schepers, the Board, by a 5-0 vote, approved the appointment of Pamela Andrea as the Special Magistrate for Tangible Personal Property hearings, and Alex Ruden as the alternate for the VAB 2025 tax year at a rate of pay of $125.00 per hour, plus reimbursement of lodging expenses at the actual reasonable cost of a hotel for overnight, and mileage at the County approved rate of .0445 cents per mile. 14. DESIGNATE THE VAB ATTORNEYS TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D- 9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). VAB Attorney Nicholas Bykowsky emphasized the need for documentation supporting late petitions (medical emergencies, travel documentation, and forwarding issues). The Clerk noted that many petitioners ignore TRIM notices and respond only after the tax bills arrive. ON MOTION by Vice Chairman Flescher, SECONDED by School Board Member Rosario, the Board, by a 5-0 vote, approved to designate the VAB Attorneys to make the determination for all good cause reviews on behalf of the full Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and (7). 15. DESIGNATE THE VAB ATTORNEYS TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote, approved to designate the VAB Attorneys to review all Special Magistrates' recommendations for legal sufficiency. 2025 VAB Organizational Meeting Minutes Page 5 July 29, 2025 16. DESIGNATE THE VAB ATTORNEYS TO PROVIDE SPECIAL MAGISTRATE ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A REVIEW OF THE FLORIDA ADMINISTRATIVE CODE, AND CURRENT PRACTICES AND PROCEDURES. Attorney Bykowsky outlined recurring deficiencies in recommended decisions, including formatting errors, inconsistent application of rules, and missing evidentiary rulings. Orientation ensured magistrates comply with Florida Administrative Code rules and the new 15 -day evidence exchange deadline. ON MOTION by School Board Member Rosario, SECONDED by Citizen Member Schepers, the Board, by a 5-0 vote, approved to designate the VAB Attorneys to provide Special Magistrate Orientation on Hearing Guidelines, Evidence Exchange, a review of the Florida Administrative Code, and Current Practices and Procedures. 17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2025-2026 VAB INVOICES ON BEHALF OF THE FULL BOARD. ON MOTION by Citizen Member Wykoff, SECONDED by Vice Chairman Flescher, the Board, by a 5-0 vote, approved the VAB Chairman to review and authorize payment of VAB invoices on behalf of the full Board. 18. OTHER BUSINESS A discussion ensued on the Property Tax Reform proposal. 19. PUBLIC INPUT There was none. 20. ADJOURNMENT There being no further business, the meeting adjourned at 12:23 p.m. 2025 VAB Organizational Meeting Minutes Page 6 July 29, 2025 VALUE ADJUSTMENT BOARD Approved: April 30, 2026 ATTEST: .�;�y �p61Ml5s�o^y "'c�i� •• ,:yet"j; '•(N: . 9��R COU��• Ryan L. Butler, Clerk of Circuit Court and Comptroller By: Terri Collins -Lister, VAB Clerk 2025 VAB Organizational Meeting Minutes Page 7 July 29, 2025