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Home My WebLink About03/22/2010• JEFFREY K. BARTON Clerk to the Board 1801 27th Street, Bldg. A Vero Beach, Florida 32960-3394 • Telephone: (772) 226-1436, or 226-1916 Fax: (772) 978-1857 E-mail: Axia@indian-river.org Web address: httn://Clerk.indian-river.org AGENDA VALUE ADJUSTMENT BOARD FINAL MEETING MONDAY, MARCH 22, 2010, 8:00 A.M. COUNTY BLDG. "A" ROOM 102 MEMBERS Commissioner Joseph E. Flescher Commissioner Wesley Davis School Board Member Debbie MacKay Citizen Member Rose Spytek Citizen Member Duane Weise VAB Attorney David Hancock VAB Deputy Clerk Maria Suesz Clerk of the Court Jeffrey K. Barton PAGE ® 1. CALL TO ORDER 2. INVOCATION — Joseph E. Flescher 3. PLEDGE OF ALLEGIANCE — Rose Spytek 4. ELECTIONS A. CHAIRMAN — Replacing Peter O'Bryan, and B. VICE CHAIRMAN -Position must be filled by a Board of County Commissioner 5. APPROVAL OF MINUTES OF VAB ORGANIZATIONAL MEETING DATED JULY 31, 2009 1-11 6. APPROVAL OF BOARD'S DESIGNEE, ATTORNEY DAVID L. HANCOCK'S DETERMINATION OF GOOD CAUSE FOR PETITIONS FILED BEYOND THE STATUTORY DEADLINE 12 1 Value Adjustment Board 2009 Tax Cycle Final Meeting O 7. ACT UPON MATTERS PENDING BEFORE THE VALUE ADJUSTMENT BOARD Petitions relating to Assessments A. Attorney Michael O'Haire to discuss Petitions 2009-0442 and 2009-0443 13-54 B. Discussion by Property Appraiser David Nolte, or his Designee C. Stephen Boyle and Attorney Paul Berg to discuss Petition 2009-0456 55-63 D. Discussion by Property Appraiser David Nolte, or his Designee 9. ACT UPON THE RECOMMENDED DECISIONS OF THE SPECIAL MAGISTRATES RELATING TO THE VAB PETITIONS FOR THE 2009 TAX YEAR, AUTHORIZE THE CHAIRMAN TO EXECUTE THE TAX IMPACT NOTICE DR -529 FOR PUBLICATION, AND APPROVE THE CHAIRMAN TO EXECUTE THE CERTIFICATION FORM DR -488 FOR REAL PROPERTY AND TANGIBLE PERSONAL PROPERTY FOR FILING AS REQUIRED BY THE FLORIDA STATUTES AND THE REQUIREMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE. (memorandum of March 10, 2009) 64 A. Table of Decision Codes 65 B. Exemption/Classification Hearing Summary Sheets 66-69 C. Assessment Valuation Hearing Summary Sheets 70-118 D. Tax Impact Notice DR -529 for Tax year 2009 119 E. Certification Form DR -488 Real Property 120-121 F. Certification Form DR -488 Tangible Personal Property 122-123 10. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO NOTIFY EACH PETITIONER, THE PROPERTY APPRAISER, AND THE FLORIDA DEPARTMENT OF REVENUE OF THE FINAL DECISIONS OF THE VALUE ADJUSTMENT BOARD. 11. AUTHORIZE VAB CLERK TO SOLICIT FOR ATTORNEY AND APPRAISER SPECIAL MAGISTRATES FOR VAB HEARING PURPOSES FOR THE 2010 TAX YEAR 124 12. ADDITIONAL ITEMS FOR DISCUSSION AND INFORMATION A. Real Estate Article published October 29, 2009 in 32963 — Discussion by Citizen Member Weise 125-127 B. Recap of expenses (handout) 14. ADJOURNMENT ms Value Adjustment Board 2009 Tax Cycle Final Meeting 2 • JEFFREY K. BARTON Clerk to the Board INDEX TO MINUTES VALUE ADJUSTMENT BOARD FINAL MEETING MARCH 22, 2010 1. CALL TO ORDER 1 2. INVOCATION 1 • 3. PLEDGE OF ALLEGIANCE 1 • 4. ELECTIONS A. CHAIRMAN - REPLACING PETER O'BRYAN, AND 2 B. VICE CHAIRMAN - POSITION MUST BE FILLED BY A BOARD OF COUNTY COMMISSIONER 2 5. APPROVAL OF MINUTES OF VAB ORGANIZATIONAL MEETING DATED JULY 31, 2009 3 6. APPROVAL OF BOARD'S DESIGNEE, ATTORNEY DAVID L. HANCOCK'S DETERMINATION OF GOOD CAUSE FOR PETITIONS FILED BEYOND THE STATUTORY DEADLINE 3 Value Adjustment Board Final Meeting March 22, 2010 1 • 7. ACT UPON MATTERS PENDING BEFORE THE VALUE ADJUSTMENT BOARD 3 PETITIONS RELATING TO ASSESSMENTS 3 A. ATTORNEY MICHAEL O'HAIRE TO DISCUSS PETITIONS 2009-0442 AND 2009-0443 3 B. DISCUSSION BY PROPERTY APPRAISER DAVID NOLTE, OR HIS DESIGNEE 4 C. STEPHEN BOYLE AND ATTORNEY PAUL BERG TO DISCUSS PETITION 2009-0456 4 D. DISCUSSION BY PROPERTY APPRAISER DAVID NOLTE, OR HIS DESIGNEE 5 9.8. ACT UPON THE RECOMMENDED DECISIONS OF THE SPECIAL MAGISTRATES RELATING TO THE VAB PETITIONS FOR THE 2009 TAX YEAR, AUTHORIZE THE CHAIRMAN TO EXECUTE THE TAX IMPACT NOTICE DR -529 FOR PUBLICATION, AND APPROVE THE CHAIRMAN TO EXECUTE THE CERTIFICATION FORM DR -488 FOR REAL PROPERTY AND TANGIBLE PERSONAL PROPERTY FOR FILING AS REQUIRED BY THE FLORIDA STATUTES AND THE REQUIREMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE. 7 A. TABLE OF DECISION CODES 7 B. EXEMPTION/CLASSIFICATION HEARING SUMMARY SHEETS 7 C. ASSESSMENT VALUATION HEARING SUMMARY SHEETS 7 D. TAX IMPACT NOTICE DR -529 FOR TAX YEAR 2009 7 E. CERTIFICATION FORM DR -488 REAL PROPERTY 7 F. CERTIFIATION FORM DR -488 TANGIBLE PERSONAL PROPERTY 7 -1-0.9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO NOTIFY EACH PETITIONER, THE PROPERTY APPRAISER, AND THE FLORIDA DEPARTMENT OF REVENUE OF THE FINAL DECISIONS OF THE VALUE ADJUSTMENT BOARD 8 44,-10. AUTHORIZE VAB CLERK TO SOLICIT FOR ATTORNEY AND APPRAISER SPECIAL MAGISTRATES FOR VAB HEARING PURPOSES FOR THE 2010 TAX YEAR 8 Value Adjustment Board Final Meeting March 22, 2010 2 4-2-1 1. ADDITIONAL ITEMS FOR DISCUSSION AND INFORMATION 8 A. REAL ESTATE ARTICLE PUBLISHED OCTOBER 29, 2009 IN 32963 — DISCUSSION BY CITIZEN MEMBER WEISE 9 B. RECAP OF EXPENSES (HANDOUT) 9 44:12. ADJOURNMENT 9 3 Value Adjustment Board Final Meeting March 22, 2010 • JEFFREY K. BARTON Clerk to the Board April 22, 2010 VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING The Value Adjustment Board of Indian River County, Florida, held its Final Meeting for the 2009 Tax Cycle Year in the County Administration Building, 1801 27th Street, Room A-102, Vero Beach, Florida, on Monday, March 22, 2010. Present were Commissioner Wesley S. Davis, Vice Chairman Joseph E. Flescher, School Board Member Debbie MacKay, and Citizen Members Rose Spytek. Also present were Value Adjustment Board Attorney David Hancock, Value Adjustment Board Clerk Maria I. Suesz. 1. CALL TO ORDER Vice Chairman Flescher called the meeting to order at 8:10 a.m. 2. INVOCATION Vice Chairman Flescher delivered the Invocation. 3. PLEDGE OF ALLEGIANCE Citizen Member Rose Spytek led the Pledge of Allegiance to the Flag. 1 Value Adjustment Board Final Meeting March 22, 2010 • • • 4. ELECTIONS A. CHAIRMAN - REPLACING PETER O'BRYAN, AND Vice Chairman Flescher announced that Commissioner Wesley S. Davis was appointed to the Value Adjustment Board replacing Chairman O'Bryan who was now Chairman of the Board of County Commissioners. He advised the VAB that their nominations for Chairman and Vice Chairman should be a Commissioner. Board Member Rose Spytek moved to nominate Commissioner Flescher. Commissioner Flescher accepted the nomination, and the nomination was put to vote. ON MOTION by Citizen Member Spytek, SECONDED by Commissioner Wesley Davis, the VAB unanimously approved the election of Commissioner Joseph E. Flescher, as Chairman. B. VICE CHAIRMAN -POSITION MUST BE FILLED BY BOARD OF COUNTY COMMISSIONER ON MOTION by Board Member Spytek, SECONDED by Chairman Flescher, the VAB unanimously approved the election of Commissioner Wesley S. Davis, as Vice Chairman. Value Adjustment Board Final Meeting March 22, 2010 2 • 5. APPROVAL OF MINUTES OF VAB ORGANIZATIONAL MEETING DATED JULY 31, 2009 ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Spytek, the Board unanimously approved the minutes of the VAB Organizational Meeting of July 31, 2009, as written. 6. APPROVAL OF BOARD'S DESIGNEE, ATTORNEY DAVID L. HANCOCK'S DETERMINATION OF GOOD CAUSE FOR PETITIONS FILED BEYOND THE STATUTORY DEADLINE ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Spytek, the Board unanimously approved Attorney Hancock's determinations of Good Cause for Petitions filed beyond the statutory deadline. 7. ACT UPON MATTERS PENDING BEFORE THE VALUE ADJUSTMENT BOARD PETITIONS RELATING TO ASSESSMENTS A. ATTORNEY MICHAEL O'HAIRE TO DISCUSS PETITIONS 2009-0442 AND 2009- 0443 Attorney Hancock reviewed for the Board the Petitioner's right to appeal the Special Magistrate's decision to the VAB, and to make public comment. Attorney O'Haire handed out photocopies of the Special Magistrate's recommendation to the Board, addressing the Special Magistrate's comments which indicated that the "Petitioner was entitled to relief, but not through an artificial reduction in property assessment", under Value Adjustment Board Final Meeting March 22, 2010 3 • additional comments. He felt the Special Magistrate failed to translate the impact to the property in 2008 and 2009 tax years caused by a zoning change on the property, leaving the property owner the inability to build on his land. Attorney O'Haire asked the Board to send this Petition back to the Special Magistrate for a recommendation based on what he heard at the hearing and to further translate the damage into the impact on the property. He responded to questions from the Board. Discussion ensued regarding this request and the Board expressed their opinion and concerns. B. DISCUSSION BY PROPERTY APPRAISER DAVID NOLTE, OR HIS DESIGNEE David Nolte, Property Appraiser commented that all the factors that Attorney O'Haire mentioned had already been taken into consideration, be believed fairly, in the assessment, and that was the reason that the Special Magistrate did not make any further reduction. Chairman Flescher did not see a blatant error, and did not feel that the appeal should fall back on the Value Adjustment Board. The Board agreed. ON MOTION by Commissioner Davis, SECONDED by Citizen Member Spytek, the Board unanimously denied the Petitioner's request for a second hearing with the Special Magistrate. C. STEPHEN BOYLE AND A TTORNEY PAUL BERG TO DISCUSS PETITION 2009- 0456 Petitioner Stephen Boyle brought documents to handout, and the Chairman refused submission of any additional evidence at this meeting. Mr. Boyle proceeded to explain his argument pertaining to his assessment being too low and portability. Mr. Boyle related that he appealed to the VAB for his home which he sold in June 2009, for substantially more than the Fair Market Value determined by the Property Appraiser on January 1, 2009. During the VAB hearing in December 2009, it was made clear that Mr. Boyle was not the current legal owner of Value Adjustment Board Final Meeting March 22, 2010 4 • the property that he was arguing, and since the current legal owner did not file the petition, the hearing was stopped and remanded to the VAB Attorney for further action. It appeared to Commissioner Davis that Mr. Boyle needed to go back to the Legislature, and Mr. Boyle confirmed that he was already looking into it. He added that the Legislature recognized a loop hole in the Law. He continued by reading Florida Statute 193.155(9)(a) that authorizes the Property Appraiser to correct an error once it is found. Mr. Boyle was not aware of that part of the Statute at the hearing, and he did not know that he was going to be denied a hearing, and he was appealing to the Board to grant him a hearing with the Special Magistrate. Attorney Berg clarified that the evidence clearly shows there was an error, and secondly the intent of the Constitutional amendment under "Save Our Homes" is really to give the taxpayer regress so that they get a fair, just, evaluation of their property, and he asked that the Petition be remanded back to the Special Magistrate under the provision that the Special Magistrate can correct these errors and let Mr. Boyle put on his evidence. Board Member MacKay thought Mr. Boyle filed the wrong petition form to argue 1111 Portability with the VAB. The VAB Attorney Hancock agreed. • D. DISCUSSION BY PROPERTY APPRAISER DAVID NOLTE, OR HIS DESIGNEE Attorney Eric Barkett, representing the Property Appraiser David Nolte, stated, in general, everything that Mr. Boyle said he agreed with. He stated that this situation was unique because Mr. Boyle was arguing that the property value should be increased because the assessment was too low. With the current interpretation of the law, Attorney Barkett said Mr. Boyle does not have the standing to go forward with this. Attorney Berg continued to argue this appeal stating that the CAMA value was wrong, and that his client was attempting to raise the CAMA value only for 2009. Value Adjustment Board Final Meeting March 22, 2010 5 • Discussion ensued whereby the Board sought advice from the VAB Attorney Hancock. Attorney Hancock pointed out that the petition form used was the incorrect form, that he should have used the Portability form DR -501T. He defined the Portability Law, and clarified that the VAB operates under the Department of Revenue Rules, and under those rules there is no appellate right or modification right as suggested by Mr. Berg through the Florida Administrative Code. Secondly, he read the statutory section quoted by the petitioner regarding correcting errors, submitting that a procedural error, filing the wrong petition, suggesting that he was the current owner of the property when he was not; all those things are not a characteristic of the property that a mistake has been made by the VAB. He felt the proper statutory remedy for the Board was to affirm, or agree with the recommendation of the Special Magistrate and let the Petitioner file an action with the Circuit Court if he so desires. School Board Member MacKay pointed out that the VAB's job was to follow the law in • regards to being tax fair, for everyone. MOTION WAS MADE by School Board Member Debbie Mackay, SECONDED by Citizen Member Weise, to deny the Petitioner's request for a hearing and accept the recommendation of the Special Magistrate. Discussion ensued. The Chairman CALLED THE QUESTION and the Motion CARRIED, by a 4-1 vote, Vice Chairman Davis opposed. 6 Value Adjustment Board Final Meeting March 22, 2010 c 9.8. ACT UPON THE RECOMMENDED DECISIONS OF TI -IE SPECIAL MAGISTRATES RELATING TO THE VAB PETITIONS FOR THE 2009 TAX YEAR, AUTHORIZE THE CHAIRMAN TO EXECUTE THE TAX IMPACT NOTICE DR -529 FOR PUBLICATION, AND APPROVE THE CHAIRMAN TO EXECUTE THE CERTIFICATION FORM DR -488 FOR REAL PROPERTY AND TANGIBLE PERSONAL PROPERTY FOR FILING AS REQUIRED BY THE FLORIDA STATUTES AND THE REQUIREMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE. A. TABLE OF DECISION CODES B. EXEMPTION/CLASSI FICA TION HEARING SUMMARY SHEETS C. ASSESSMENT VAL UA TION HEARING SUMMARY SHEETS D. TAX IMPACT NOTICE DR -529 FOR TAX YEAR 2009 E. CERTIFICATION FORM DR -488 REAL PROPERTY F. CERT IFIATION FORM DR -488 TANGIBLE PERSONAL PROPERTY ON MOTION by Vice Chairman Davis, SECONDED by School Board Member MacKay, the Board unanimously 1) approved the recommended decisions of the Special Magistrates relating to the VAB Petitions for the 2009 Tax Year, 2) authorized the Chairman to Execute the Tax Impact Notice DR -529 for publication, and 3) approved the Chairman to execute the Certification Form DR -488 for Real Property and Tangible Personal Property for Filing as required by the Florida Statutes and the requirements and regulations of the Department of Revenue. Value Adjustment Board Final Meeting March 22, 2010 7 • 10.9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO NOTIFY EACH PETITIONER, THE PROPERTY APPRAISER, AND THE FLORIDA DEPARTMENT OF REVENUE OF THE FINAL DECISIONS OF THE VALUE ADJUSTMENT BOARD ON MOTION by Vice Chairman Davis, SECONDED by Board Member Spytek, the Board unanimously approved to authorize the VAB Clerk to notify each Petitioner, the Property Appraiser, and the Florida Department of Revenue of the Final Decisions of the Value Adjustment Board. 4-1-10. AUTHORIZE VAB CLERK TO SOLICIT FOR ATTORNEY AND APPRAISER SPECIAL MAGISTRATES FOR VAB HEARING PURPOSES FOR THE 2010 TAX YEAR ON MOTION by Board Member Spytek, SECONDED by Vice Chairman Davis, the Board unanimously approved to authorize the VAB Clerk to solicit for Attorney and Appraiser Special Magistrates for VAB Hearing purposes for the 2010 Tax Year. 12A1. ADDITIONAL ITEMS FOR DISCUSSION AND INFORMATION Value Adjustment Board Final Meeting March 22, 2010 8 0 A. REAL ESTATE ARTICLE PUBLISHED OCTOBER 29, 2009 IN 32963 - DISCUSSION BY CITIZEN MEMBER WEISE Citizen Member Weise recognized that this article had some criticism about the way the Board was operating, and he investigated further to see if it was a justified interpretation of the Board itself. He wanted to improve on the figure as stated in the article that 98% of the petitions are denied relief by the Value Adjustment Board. He asked what the possibility was to develop a reason for the denial along with the decision code. Property Appraiser Nolte spoke with the journalist that wrote the article, and he provided additional information. He related the process that his staff goes through before the Petition goes to a hearing. He related that the only cases that go to the Board are when two educated people disagree. public. Discussion continued by Attorney Eric Barkett regarding information getting out to the Chairman Flescher appreciated the recommendation. Property Appraiser Nolte said he would put together some information, as requested. B. RECAP OF EXPENSES (HANDOUT) The VAB Clerk reviewed the expense sheet for the Board and responded to questions from the Board. NO ACTION WAS TAKEN OR NEEDED. 4-4:12. ADJOURNMENT The Chairman called the meeting adjourned at 9:40 a.m. Value Adjustment Board Final Meeting March 22, 2010 9 • ATTEST: 0 fl/l: Jeffrey K. Barton, Clerk Minutes Approved: g •'y • /0 ei-$14 VABFina1/3/22/2010Minutes Joseph 6, Flescher, Chairman Value Adjustment Board Final Meeting March 22, 2010 10