Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
09/28/2018 VAB Organizational Meeting
MONROE COUNTY VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING A G E N D A Friday, September 28, 2018 Marathon Government Center 2798 Overseas Highway nd 10:00 a.m. BOCC Meeting Room, 2 Floor Marathon, Florida [[373,1235,1367,1296][12][B,I,][Calibri]]Any person who wishes to be heard shall prov [[1365,1235,2111,1296][12][B,I,][Calibri]]ide the Clerk with his or her name [[375,1296,1938,1357][12][B,I,][Calibri]]and the agenda item on which he or she wishes to be heard. There is a five [[1938,1296,1953,1357][12][B,I,][Calibri]]- [[1953,1296,2112,1357][12][B,I,][Calib ri]]minute [[375,1357,1219,1418][12][B,I,][Calibri]]time limit on presentations to the Board. [[1219,1357,1249,1418][12][B,I,][Calibri]] 1.Call to Order and Pledge of Allegiance 2.Introduction of Board Members and Provide Contact List: Members of the 2018 Value Adjustment Board County Commissioner Danny Kolhage County Commissioner George Neugent County Commissioner Heather Carruthers, Alternate School Board Member John Dick School Board Vice-Chair Mindy Conn, Alternate School Board Citizen Member James Leonard County Commission Citizen Member John Repetto 3.Election of Chair and Vice Chair (Chair must be a County Commissioner, F.S 194.015) 4.Acknowledge Jennifer G. Sanchez, Esq., to continue as Private Board Legal Counsel for the 2018 Value Adjustment Board, contract term expires September 30, 2019. ([[2135,2627,2258,2688][12][,I,][Calibri]]see s. [[525,2688,812,2749][12][,I,][Calibri]]194.015, F.S.). [[812,2688,841,2749][12][,,][Calibri]] 5.Approval to Adopt Resolution No. 001-2018 [[1347,2810,1377,2871][12][,I,][Calibri]]A [[1377,2810,1594,2871][12][,I,][Calibri]]uthorizing [[1594,2810,2249,2871][12][,I,][Calibri]]a Filing Fee for Certain Petitions [[450,2871,556,2932][12][,I,][Calibri]]Filed [[556,2871,1241,2932][12][,I,][Calibri]]with the Value Adjustment Board [[1241,2871,1267,2932][12][,I,][Calibri]]P [[1267,2871,1928,2932][12][,I,][Calib ri]]ursuant to Fla. Stat. sec. 194.013 [[1928,2871,1941,2932][12][,I,][Calibri]]. [[1941,2871,1953,2932][12][,,][Calibri]] [[1953,2871,1982,2932][12][,,][Calibri]] Organizational Meeting September 28, 2018 1 of 3 6.Selection and Appointment of Special Magistrates for the 2018 Value Adjustment Board. Exemption and Classifications Valuation – Residential and Commercial Tangible Personal Property 7.List of 2018 VAB Reference Materials Available to the Public, Special Magistrates and Board Members: DOR Uniform Policies and Procedures Manual Rule Chapters 12D-9 and 12D-10, Florida Administrative Code Rules 12D-51.001, 51.002, 51.003, Florida Administrative Code Florida Statute Chapters 192 thru 195 Florida’s Government in the Sunshine Laws and Manual Florida Department of Revenue Property Tax Oversight Program & VAB Information Review 2018 Legislative Changes (Board Counsel) 8.Approval of Administrative Actions: Authorize Board Counsel to review and make good cause determinations of late-filed petitions for tax appeal year 2018, pursuant to Rule 12D.9-015; ratifying such good cause determinations, if any, made to date. Direct Board Clerk to interpret “filed” as when the petition is received by the Clerk, and not to base a timely filing on the postmark. Authorize Board Clerk, or her designee, to re-schedule hearings requested by petitioners or Property Appraiser for a single time good cause. F.S 194.032 (2)(a). Authorize Board Chair to sign any and all documents upon VAB Attorney review. 9.Approval of 2017 VAB Final Meeting Minutes of June 25, 2018. Organizational Meeting September 28, 2018 2 of 3 10. Approval to Adopt Local Rules of the Board ([[1361,422,1654,483][12][,I,][Calibri]]Board Counsel [[1652,422,1680,483][12][,,][Calibri]]). [[1680,422,1709,483][12][,,][Calibri]] No telephone hearings during the 2018 tax appeal year. No de novo hearings or appeals at the Final Meeting of the Board. Confirmation of denial of all petitions without further hearing where petitioner has not made partial payment of property taxes by deadline, pursuant to Fla. Stat. sec. 194.014. 11.Number of 2018 Petitions Filed: Exemption and Classification Petitions: 10 Valuation Petitions: 320 Tangible Personal Property Petitions: 25 Late-Filed Petitions (to date): 3 [[300,1519,329,1580][12][,I,][Calibri]] 12.Approval of Initial Certification of the 2018 Unadjusted Tax Rolls Pursuant to Fla. Stat. sec. 193.122. 13.Tentative 2018 VAB Hearing Schedule - Yet to Be Confirmed. [[1687,1855,2185,1916][12][,I,][Calibri]]The VAB will continue in [[450,1916,945,1977][12][,I,][Calibri]]session until all petitions [[945,1916,956,1977][12][,I,][Calibri]] [[956,1916,1295,1977][12][,I,][Calibri]]have been heard [[1295,1916,1744,1977][12][,,][Cali bri]]. (see s. 194.032, F.S.). [[1744,1916,1773,1977][12][,,][Calibri]] 14.Report from Property Appraiser. 15.Public Comment. ADA Assistance: Anyone needing special assistance at the Value Adjustment Board’s meeting due to a disability should contact the Clerk’s Office at (305) 292-3550, one week prior to the meeting. Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a record of the proceedings, and for such purpose he or she may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon with the appeal is to be based. Organizational Meeting September 28, 2018 3 of 3 Monroe County 2018 VAB Contact Information Legal Counsel Attorney Jennifer Sanchez 305 - 293 -0084 igsanchez @bellsouth.net VAB Board Members Monroe County Commissioner - District 1 Danny Kolhage 305 - 292 -3440 boccdisl @monroecounty- fl.gov Monroe County Commissioner - District 2 George Neugent 305- 872 -1678 boccdisl @monroecounty- fl.gov Monroe County Commissioner - District 3, ALT Heather Carruthers 305- 292 -3430 boccdis3@monroecounty- fl.gov School Board Member - District 4 John Dick 305 - 289 -1553 John.Dick @keysschools.com School Board Vice -Chair - District 3, ALT Mindy Conn 305- 923 -1618 Mindy.Conn @KeysSchools.com School Board Citizen Member James Leonard 305- 743 -7368 JMLEONARD2003 @GMAIL.COM Monroe County Citizen Member John Repetto 305- 289 -6000 jbrepetto @gmail.com VAB Special Attorney Special Magistrate �m Magistrates Commercial /Res. Appraiser Magistrate Commercial /Res. Appraiser Magistrate Tangible Personal Prop /Res. Appraiser Magistrate Clerk to the VAB Clerk Sally M. Abrams 305 - 292 -3550 VABCIerk @Monroe - Clerk.com Property Appraiser Property Appraiser Scott Russell 305 292 -3404 PAO @mcpafl.org Appraisals, Classifications, Condominiums Dee Dee Harnish 305 - 292 -3521 DHarnish @mcpafl.org Appraisals, Classifications Mike Russo 305 - 292 -3413 MRusso @mcpafl.org Exemptions Lynn O'Connor 305 - 292 -3492 LOconnor @mcpafl.org Tangible Personal Property Dee Dee Harnish 305 - 292 -3521 DHarnish @mcpafl.org Legal Counsel John Dent 941952 -1070 Ddrabina@dentmcclain.com 8/24/2018 RESOLUTION NO. VAB 001 -2018 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE COUNTY, FLORIDA, IMPLEMENTING THE AUTHORIZATION PROVIDED FOR IN SECTION 194.013, AUTHORIZING PURSUANT TO FLORIDA STATUTES A FILING FEE FOR PETITIONS FILED WITH THE BOARD IN THE AMOUNT OF $15.00 WHEREAS, Section 194.013, Florida Statutes, provides that, if so required by . Resolution of the Value Adjustment Board, petitions filed pursuant to Section 194.011, Florida Statute, shall be accompanied by a Filing Fee to be paid to the Clerk of the Circuit Court, also serving as Clerk of the Value Adjustment Board, in an amount determined by the Board not to exceed Fifteen Dollars ($15.00) for each separate parcel of property, real or personal, covered by the petition and subject to Appeal; and WHEREAS, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF MONROE COUNTY, FLORIDA: 1. That a Filing Fee in the amount of Fifteen Dollars ($15.00), for petitions filed with the Value Adjustment Board is hereby authorized. 2. This Resolution shall take effect upon its adoption. PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida, at their Organizational Meeting held on the 28 of September 2018. Commissioner Danny Kolhage Commissioner George Neugent School Board Representative John Dick School Board Citizen Member James Leonard Citizen Member John Repetto Value Adjustment Board of Monroe County, Florida By: Chairman (SEAL) ATTEST: Kevin Madok, CPA, CLERK BY: Deputy Clerk Value Adjustment Board Attorney Approved as to Form Jennifer Sanchez tO 4 DAVID VAN LOON 3158 Northside Drive Key West, Florida 33040 Office Telephone: (305) 296 -8851 / Cellular Phone: (305) 797 -5444 e -mail: david @hvl- Iaw.com PROFESSIONAL EXPERIENCE HIGHSMITH & VAN LOON, P.A. Key West, FL 2001 to Present Partner from 2007 to Present Associate from 2003 -2007 Law Clerk from 2001 to 2003 Firm specializing in Real Estate, Land Development Regulation, Probate and Trust Administration, Tax and Estate Planning, Civil and Commercial Litigation. Charged with handling large civil litigation cases, as well as handling a large volume of real estate transactions. In addition to litigation, charged with drafting, negotiating legal documents for general catagories of transaction work as well as general counsel for corporations. Real Estate Transactions, include all aspects of the transaction, including review of . documents and title, issuing title policies and drafting loan documents. Tasked with handling large range of transactions from $60,000 up to $75,800,000.00. Charged with drafting commercial loan documents for institutional lenders, including SBA approved loans and documents. Transaction amounts up to $10,000,000.00. SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms 147, 148, 155, 159, 601, 1050 and Loan Agreements. Member, Sixteenth Judicial Circuit Judicial Nominating Committee - 2014 to 2018 Chair, Grievance Committee "16" B, of The Florida Bar - 2014 to 04/2017 Supreme Court of Florida Certified Circuit Court Mediator — 12/2013 — 11/2017. Special Magistrate, Monroe County Value Adjustment Board — 11/2015 — 06/2018 MONROE COUNTY SCHOOL BOARD — Key West, FL Teacher, Key West High School, 12th Grade Social Studies — 1996 -2000 Defensive Coordinator, Key West High School Varsity Football Coaching Staff, charged with coordinating the short and long term goals and plans for the defensive team throughout each season - 1996 -2000, 2004 -2008; 2012 to 2016 EDUCATION 1994 University of New Hampshire Durham, NH Bachelor of Arts in Political Science. Scholarship Recipient. Member, University Football Team. 1996 University of New Haven New Haven, CT Masters of Science in Education 2003 Florida Coastal School of Law Jacksonville, FL Juris Doctor PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS The Florida Bar; admitted 09/23/2003 United States District Court, Southern District of Florida; admitted 04/06/2010 Monroe County Bar Association; 2003 to Present Key West Association of Realtors; 2005 to 2011 Licensed Florida Real Estate Associate; 2005 to 2011 Trustee, South Florida National Parks Trust, appointed to six year term beginning 01/2018 AWARDS / INTERESTS Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award — 2014 Rotarian of the Year — 2009 -2010 2 Boating, Fishing, Hunting, Diving, Triathlons COMMUNITY SERVICE Rotary Club of Key West: Member 2007 to Present Positions held: Past President/Board Member 2017 -2018 President — 2016 to 2017 President -Elect — 2015 to 2016 Secretary - 2014 -2015 Treasurer — 2013 - 2014 Board of Directors - 2010 to Present. Recipient, Paul Harris Fellow plus four Rotary Club of Key West Foundation, Inc. Chairman, Community Services Committee, charged with implementing community services activities and projects for the citizens of Monroe County and Key West — 2008 to 2013. Chairman, World Sailfish Committee, charged with implementing and facilitating seventy five volunteers to work the World Sail Fish Tournament held in Key West, Florida — 2009 to 2012. Chairman, Vocational Education Committee, charged with implementing vocational services, activities, and projects between the Rotary Club and local schools as well as providing awards and recognition of student achievements — 2010 to 2011. Board of Directors, Coral Hammock Home Owners' Association — 11/2010 to 02/2015. Member, Key West High School Varsity Football Coaching Staff and Girls Softball Coaching Staff and Coordinator for Summer Recreational Programs — 1996 to 2000 Key West Youth Lacrosse League — Volunteer Coach — 2017 Season. Key West Junior Football League — Volunteer Coach — 2016 to Present 3 V. PARWANI LAW, P.A. 9905 Alambra Avenue PHONE: 813 -514 -8280 Tampa, Florida 33619 FAX: 813 -514 -8281 website: www.parwanilaw.com Rinky S. Parwani, Managing Attorney, licensed in FL, CA, TX, IA September 10, 2018 Via US Mail and Electronic Mail (VABCLERK cicrk.com) Sally Abrams Kevin Madok, CPA Clerk of the Value Adjustment Board PO Box 1980 Key West, Florida 33041 -1980 Dear VAB Clerk and Value Adjustment Board: I am forwarding the enclosed application for the Monroe County Value Adjustment Board Attorney Special Magistrate 2018/2019 term. I have enclosed a copy of my resume and training certificate I have practiced law for greater than five years with ad valorem experience. I do not represent the Property Appraiser, the Tax Collector, any taxing authority or any property owner in any administrative or judicial review of property taxes. I have been licensed to practice law for 19 years. I have ten years of experience providing legal services to Florida counties. I have been an attorney special magistrate for Hillsborough County from 2008 through 2010. For Hillsborough County I was the primary attorney handling the good cause decisions for three years. I have also handled good cause requests for Manatee County for several years. I have either been an alternate magistrate or a special magistrate from 2009 through 2017 for the following counties: Osceola, Hernando, Citrus, Brevard, Volusia, Lee, Polk, Pasco, Manatee, Santa Rosa, Marion, Citrus, Pinellas, Monroe, Indian River and Sumter. I am currently legal counsel for the following County Value Adjustment Boards: Hillsborough, Osceola, Polk, Pinellas, Alachua and Pasco. I have significant understanding and experience with the Department of Revenue Value Adjustment Board Rules. I have taken the Value Adjustment Board Training each year since 2008 and I am extremely familiar with Axia. I have a license to practice law in four states: California, Iowa, Texas and Florida. I have handled property tax issues in all four states. I have also worked for various government entities in other states during my career. I am very familiar with the legal property tax issues in Florida and have been intimately involved in the challenges including litigation and high profile matters. I would be honored to be selected as an attorney VAB magistrate in Monroe County. Very truly yours, 'n ky . Parw 9905 Alambra Avenue 813.514.8280 Tampa, Florida 33619 rinky @parwanilaw.com Rinky S. Parwani Pmfe8sIona1` A Parwani Law, P.A. 2008 - Present Tampa, Florid; Appenoince Managing Attorney Successful small firm practice. Variety of cases including but not limited to real estate, debt resolution, foreclosure, mortgage modificat ion, bankruptcy, litigation, immigration, probate, wills and trusts, class actions, employment law, corporate, traffic, guardianship, dependency, family law and contract work. Representation of businesses, individuals, doctors, government agencies and entertainment clients. Serve as county special magistrate and legal counsel to numerous Value Adjustment Boards. Volunteer for Fox Channel 13 Tampa Bay Ask -A Lawyer. Winner of 2010 Brandon Small Business of the Year Award for Minority and Women Owned Business after only being open 3 years. Nominated in 2011 and 2012 for Brandon Small Business of the Year Award Recognized for Pro Bono Service from 2010 to 2014 by 13th Judicial District. Selected as American Bar Association General and Sob Small Firm Diversity Fellow for 2011 -2012. Selected as a 2013 Super Lawyer Florida Rising Star. Nominated from 2013 through 2017 for the Riverview Chamber Business of the Year Award. Parwani Law, PA. received the outstanding Pro Bono Service Award for 2017 from the 13 Judicial District Middleberg, Riddle & Gianna Dallas, Texas Partner Advised Fortune 500 clients on litigation and corporate aspects of business and legal requirements for consumer mortgage lending. Provided legal advice to software engineers regarding web based and DOS based mortgage documentation preparation system. A member of the director team for large firm responsible for strategic guidance, management and law firm vision. Countrywide Home Loans Plano, Texas Senior Vice President of Fair Lending and Legal Compliance Head of all legal compliance and fair lending for over 1000 retail branches and the telemarketing group. Managed a staff of over 30 employees. Responsible for all executive strategic guidance concerning policies and procedures. Maintained and developed compliance policies and procedures in accordance with company culture and laws. Provided advice to executive team on federal and state laws and regulations including HMDA, RESPA, TILA, ECOA, FCRA, GLBA, OFAC, BSA, high cost and privacy regulations. Wells Fargo Financial Des Moines, Iowa Assistant General Counsel Advised executives and business units on state and federal consumer lending laws for unsecured, secured, and real estate loans, retail credit and sales finance. Well versed in HMDA, TILA, RESPA and other lending regulatory schemes for consumer lending. Lead attorney advising credit card business unit including home equity loans. Private Practice with Law Firms Beverly Hills and Lake Tahoe, California Corporate and Litigation Associate Attorney Responsible for all aspects of multi - million dollar business transactions, tax planning and real estate matters for local, national and international businesses and individuals. Handled issues concerning covenants, conditions and restrictions, wetlands, easements, partnerships, corporations, limited liability companies, business sales, acquisitions, mergers, start-ups, transaction negotiation, corporate compliance, corporate governance, securities compliance, employment law and trademark, copyright. Represented film, interne and music companies, artists, performers and commercial photographers with the formation of business entities, sophisticated film financing transactions, complex corporate negotiated transactions, the commercial exploitation of intellectual property rights, employment contracts and securities and corporate law compliance. Lead trial attorney managing all aspects of federal and state, complex, press - worthy, multi - million dollar, international litigation and appeals, including discovery, motions, briefs, depositions, court appearances and mediations. '° 1998 University of Minnesota Law School Minneapolis, Minnesota JD Dean's List Outstanding Woman Graduate Award of 1998 Won Minnesota Bar Computer Law Essay Contest Editor of Journal, Moot Court Competitor 1993 Drake University Des Moines, Iowa MBA Graduated at age nineteen. Vice President of Management Honor Society 1992 Drake University Des Moines, Iowa BS Double major in accounting and corporate finance Completed program in two calendar years Florida Bar — Admitted 4/2003 Bar Number 629634 AisOf. r Texas Bar - Admitted 9/2005 Bar Number 24049868 California Bar - Admitted 12/1998 Bar Number 199487 Iowa Bar - Admitted 2/2004 Bar Number 18659 US Tax Court — Admitted 12/2009 Bar Number PR0625 US Supreme Court — Admitted 5/2009 Ninth Circuit - Admitted 4/1999 Eleventh Circuit — Admitted 6/2009 US District Court - Central District of California - Admitted 1/1999 US District Court — Middle District of Florida — Admitted 5/2008 US District Court — Northern District of Florida — Admitted 6/2009 US District Court — Southern District of Florida — Admitted 7/2009 Fellow, Life Management Institute — 11/1992 - FLMI Iowa Society of Certified Public Accountants - 11/1994 — CPA (inactive) Institute of Certified Management Accountants — 11/94 — CMA (inactive) American Bar Association Hillsborough County Bar Association Hillsborough East County Bar Association Tampa Bay Bankruptcy Bar Association National Association of Consumer Bankruptcy Attorneys American Immigration Lawyers Association1 p Computer Law News, A Publication of the Minnesota Bar Association, "Email in the Workplace: The Employer's Right to Snoop in Minnesota," Winter 98 -99 The Daily Journal, Verdicts and Settlements, `Blinder Vision, The `State Fund' Decision Creating Numerous Unanswered Questions About the Duties of a Party Receiving Possibly Privileged Documents in Discovery," January, 21, 2000 Certified Management Accountants' Society of Southern California Newsletter, "Are You Ready for California's New Wage and Hour Law ?" March 2000 Metropolitan News, Special Edition New Admittee Handbook, "What Your Bar Association Can Do For You," June 2001 Truckee Tracks Chamber Newsletter, "Do I Have An Employee Or An Independent Contractor," May 2002 and "123456789 Shhh! It's a Social Security Number," June 2002 "Legally Savvy" Column, CapitalistChicks.com, 2006 and 2007 2012 "How to Advise Your Client in Foreclosure." Stetson Law Review "Identity Theft: Protect Yourself!" an article published in the American Prepaid Legal Institute News Briefs Newsletter October 2012 Issue, Volume 10, No. 33. "Choosing an Entity for Your Business American Prepaid Legal Institute News Briefs Newsletter November 2012 Issue, Volume 11, No. 33. "Mediation is not Meditation: How to Stay Active and Engaged" page 10, January/February 2015 issue of the American Bar Association Solo, Small Firm and General Practice Division Magazine GPSOLO. Tampa Tribune and "Some Tips for Beginning Entrepreneurs" August 9, 2015 "Residential Foreclosures: Helping Your Client with Options." (Volume 33, Number 2, page 26) American Bar Association GP SOLO Magazine in the March/April 2016 Other B s Hillsborough Community College, Adjunct Instructor, Paralegal Program, sutteschlhe,, Bankruptcy, Immigration, Legal Research and Writing I and II, Tampa, FL Sierra Nevada College, Accounting Professor, Incline Village, NV Glendale Community College, Accounting Instructor, Glendale, CA Felhaber, Larson, Fenlon & Vogt, Employment Law Clerk, Minneapolis, MN Robins, Kaplan, Miller and Ciresi, Summer Associate, Costa Mesa, CA Imation, 3M spin -off, Paralegal, St. Paul, MN Metrahealth, Financial Analyst, Tampa, FL Cumberland Casualty and Surety, Accountant, Tampa, FL The Principal Financial Group, Staff Accountant, Des Moines, IA IDS Financial Services, Computer Information Manager, West Des Moines, IA 2018 VAB Training This is to certify that in ky Parwani has successfidly completed Value Adjustment Board Members and Board Attorneys VAB Training on July 25, 2018 KEVIN TALBOTT, SRA 3208 Flagler Ave Key West, Florida 33040 305- 296 -0831 aokreal @aol.com EDUCATION Barry University, Miami Shores Florida - Bachelor of Science Degree PROFESSIONAL EDUCATION 1988 Course 101 - Introduction to Appraising Real Property 1989 Course 102 - Applied residential Property Valuation 1990 Demonstration Appraisal Workshop 1991 Standards of Professional Practice Pts. A & B 1992 Rates, Ratios and Reasonableness Seminar 1993 Appraisal Reporting of Complex Residential Properties 1994 7 Hour UAPAP Core Law 1995 Blue Print Reading Class 1997 Capitalization Theory & Techniques 1998 Small Hotel /Motel Valuation - 7 Hr. Credit 1999 Income Capitalization Theory & Techniques 2000 30 Hours Continuation Course 2005 National USPAP Update Equivalent - No. ACE - 0007332 2005 Developing & Growing An Appraisal Practice - No. ACE0006929 2005 Income Capitalization - No. ACE 0006928 2005 Factory Built Housing - No. ACE0006927 2005 Florida Laws & Regulations - No. ACE007284 2008 USPAP 2008 Supervisory Rules & Regulations - No. ACE007284 2008 General Appraiser Income Approach (Part 2) 2010 Continuing Education 2012 USPAP 2012 Florida Appraisal Laws & Regulations 2012 Appraising FHA ROFESSIONAL DESIGNATIONS AND LICENSES. • SRA - Senior Residential Appraiser • Licensed Real Estate Broker, State of Florida • Member of the Regional Ethics and Counseling Panel • Member of the Appraisal Institute • Qualified by the Circuit Court of Monroe County as an Expert Witness 2011 - Present - Special Magistrate for the Monroe County Value Adjustment Board 1993 - Present - Secretary of Greater Miami Chapter of the Appraisal Institute REAL ESTATE AND APPRAISAL EXPERIENCE 2010 - Present - Special Magistrate for Monroe County Property Appraisers Office 1991- Present Real Estate Appraiser, Appraisers of the Keys, Inc., Key West, Fl. 1987 -1990 - Real Estate Appraiser, Appraisal First, Miami, Fl. 1986 -1987 - Real Estate Appraiser, Local Appraisal Service, Miami, Fl. 1985 -1986 - Real Estate Appraiser /Sales, Wise Realty, Tallahassee, Fl. 8/28/2018 Blackboard Learn Florida Department of Revenue 2018 VAB Training This is to certify that K ev i n a tb o tt has successfiilly completed Real Property Appraiser Special Magistrate VAB Training on August 28 2018 https : / /www.coursesites.com /webapps/ achievements /previewCertificate.do ?course_id = _334364_1 &ach_id = _12753668_1 &cert_key =BLUE &action =print 1/1 TERRIE PELTIER 10 • 6800 SW 40 STREET #644 MIAMI, FL, 33155 305 - 772 -6062 TERRIE201@BELLSOUTH.NET SUMMARY OF QUALIFICATIONS • Appraised Residential Re& Estate for 25 years in Miami -Dade, Broward and Palm Beach Counties. • Specializing in Single Family, Condo, 2 -4 Family, Co -Op and Vacant Land • Special Magistrate - -- Martin, Broward, Hillsborough, Orange, Osceola, Pasco, Lee, Polk, St. Lucie and Brevard Counties • Real Estate Investor with 14 years of experience as a buyer, seller, landlord, property manager and renovation specialist EXPERIENCE 2018- Present Peltier Appraisals, LLC 2017 -2018 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, Pasco, St. Lucie and Brevard Counties 2016 -2017 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, Osceola, Pasco, Lee, and Polk Counties 2015 -2016 Appraiser Special Magistrate for Broward, Martin and Hillsborough County 2014 -2015 Appraiser Special Magistrate for Martin County 2009 -2018 Terrie Peltier (Appraiser) 2008 -2018 Amerifirst Consulting, LLC (Real Estate Investor) 1993 -2009 Investors Appraisal Service 1984 -1993 Myron W. Peltier, Inc. (Appraiser Retired) LICENSURE 2007 Mortgage Broker's License 2006 State- Certified Residential Real Estate Appraiser 1993 State - Registered Real Estate Appraiser EDUCATION 1989 -1990 Nova University - -- Paralegal Certificate 1988 -1990 Nova University — 9 Credits away from B.A. degree in Business Administration 1986 -1988 Briarcliffe College -- A.A. Degree in Business Administration PROFESSIONAL TECHNICAL COURSES 2007 Gold Coast Schools - -- Mortgage Brokers Pre - License Course 2006 Gold Coast Schools — Mastering RE Appraisal Pre -Lic Course 2006 Gold Coast Schools - -- 15 Hr. National USPAP Pre -Lic Course 2000 -01 Miami -Dade Community College - -- Certified Appraiser Course (AB -2 & AB -2B) 1993 Miami -Dade Community College - -- Registered Appraiser Course 1 (AB - 1) 1986 Century 21— Principles & Practices of Real Estate SEMINARS, CONFERENCES, CONTINUING EDUCATION 2014 - 2017 Department of Revenue Value Adjustment Board Yearly Training 1994 -2016 30 Hr. Continuing Education /USPAP (Every 2 Years) 2010 Defaulted Mortgage Note Training 2009 14 Hr. Mtg Broker Continuing Education 8/23/2018 Blackboard Learn Ft D epar tment of Revenue T This is to certify that T errie P e lt ier has successfully completed Real Property Appraiser Special Magistrate VAB Training on August 23, 2018 https : / /www.coursesites.com /webapps/ achievements/ previewCertificate. do?course_id= _334364_1&ach_id =_ 12753668 _1 &cert_key = BLUE &action =print 1/1 - RICK SCOTT. GOVERNOR KEN L AWSONNl, SECRETARY STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION o ►-^°•... FLORIDA REAL ESTATE APPRAISAL BD °: LICENSE NUMBER I /5:: . . 1, RD6210 .....,-r "- •. �:,:.:i4; The CERTIFIED RESIDENTIAL APPRAISER . — '" Named below IS CERTIFIED = . ;,� Under the provisions of Chapter 475 FS. .. Expiration date: NOV 30, 2018. PELTIER, TERRIE `' • � i � { �' ; ❑ i o • 6854 SW 114 PLACE .` �`4 "l UNIT F w_ . MIAMI FL •0 1 :r T z•4 4 it :.,. : , ..._, . . , - ,,,,,.-..,....,_, .2§„ ISSUED: 10/09/2016 DISPLAY AS REQUIRED BY LAW SEQ# L1610090002737 . Page 1 of 3 . DR -485V a t DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/ 17 Rute 12D -16.0 02 VALUE PETITION F.A.C. Eff. 01/17 FLORIDA Broward County The actions below were taken on your petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1094.036, 194.171(2096.151, and 197.2425, Florida Statutes.) __ . . Petition # 2017 Parcel ID _ Petitioner name SETH Property 441 ROYAL The petitioner is: ❑ taxpayer of record ! taxpayer's agent address FORT LAUDERDALE, FL 333012515 ❑ other, explain: Decision Summary [Z] Denied your petition ❑ Granted your petition ❑ Granted your petition in part V alue from Before Board Action After Board Value Value presented by property appraiser Acton Lines 1 and 4 must be completed TRIM Notice Rule 12D- 9.025(10), F.A.C. 1. Just value, required 3,837,300.00 3,837,300.00 3,837,300.00 2. Assessed or classified use value,* if applicable L 3,837,300.00 ` 3,837,300.00 ^ 3,837,300.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 3,837,300.00 3,837,300.00 3,837,300.00 "All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand or add pages. as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) Z Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. PELTIER, TERRIE PELTIER, TERRIE 12/19/2017 Signature, special magistrate Print name Date VAB Clerk VAB Clerk Signature, VAB clerk or special representative -_ — Print name Date If this is a recommended decision. the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 954 357 -7205 or visit our web site at https : / /bcvab.broward.org/AxiaVti ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to •arties Page 2 of 3 Findings of Fact for Petition 2017 -. 2: The Petitioner's Agent, Seth , attend the hearing. Kelley Tanner was present at the hearing representing the Property Appraisers office. The subject is a 5 bedroom 5 bath home with 7,070 of adjusted building square footage. The lot size is 12,000 square feet. The subject is located on a canal, no fixed bridges with ocean access. The house was built in 2008 and has a pool. The Property Appraiser provided the Subjects property record card, Exterior photos, Aerial photos, List of vacant land sales and location map, Summary of 6 comparable sales, Property record card, exterior photos and aerial views of all comparable sales, MLS with photos on 5 comparable sales, MLS with no photos on 1 comparable sale, DR -493, Email correspondence and Misc. information. The Special Magistrate finds the Property Appraisers evidence admissible, relevant and credible. The Property Appraiser utilized 6 comparable sales to determine value. All comparable sales were built between 2004 -2015, canal front properties with no fixed bridge and ocean access. All comparables were similar in building square footage, lot size, frontage on the canal and pools. The Petitioner provided a Cover letter to Property Appraiser with evidence and a request for Property Appraisers evidence, Subject property record card, Aerial plat map with subject and comparable sales, 4 comparable sales on sales comparison grid, Property record card and MLS on all comparable sales and DR -493. The Special Magistrate finds the Petitioners evidence is admissible, credible and relevant. The Petitioner's comparables were utilized by the Property Appraiser. The Petitioner testified that the property located at 440 Royal Plaza Drive was sold furnished. He spoke to the realtor, Jodi Macken and she stated it was furnished by international designer Marc Michaels. The furniture was at a minimum of $350,000 and was included in the sales price. The Special Magistrate asked the Petitioner why the property located at 343 Coral Way sold so low and he stated he didn't know, there were no indications in the MLS, but it was listed for 9 months. Due to the property located at 440 Royal Plaza Drive selling furnished and the Petitioner testifying that the furnishings were included in the sales price, this comparable should be excluded. Also the comparable sale located at 343 Coral Way should be excluded because it sold for a low price for an unknown reason. It was also listed on the MLS for 9 months. The Property Appraiser's comparables #1, 2, 4 and 6 are the best sales to indicate value. 2 of these sales were also utilized by the Petitioner. The adjustment of $15,000 per FF is excessive and should be $6,000 per FF as the lot adjustment is taken into consideration separately. There was no adjustment for comparable #2's comer lot and external obsolescence of siding to Las Olas Blvd. There should also be a 1% age adjustment. The Property Appraisers Comparables #1, 2, 4 and 6 should be utilized and adjusted as below. The below comparables should be adjusted as follows: 813 Riviera Drive, Ft. Lauderdale, Fl. -- Sold for $4,450,000, +3,400 Sq.Ft., +178,000 Age = $4,631,400 Adjusted Purchase Price. 300 Royal Plaza Drive, Ft. Lauderdale, Fl. -- Sold for $5,250,000, - 44,030 Sq.Ft., - 368,500 Age, - 120,000 FF, +150,000 inferior Location (Corner /Sides to Las (T 1ac Rlvd, which is a busy street) = S4.867,470 Adjusted Purchase Price. 600 Royal Plaza Drive, Ft. Lauderdale, Fl. -- Sold for $4,930,000, +65,960 Sq.Ft., - 345,100 Age = $4,650,860 Adjusted Purchase Price. 530 San Marco Drive, Ft. Lauderdale, Fl. -- Sold for $4,550,000, +58,140 Sq.Ft., - 318,500 Age = $4,289,640 Adjusted Purchase Price. The Henn of the 4 comparable salos is 54,609,842. In Conclusion, the mean of the 4 adjusted comparable sales is $4,609,842, which is 83% of the market/just value. Therefore, the Petition is Denied. Denied by Special Magistrate at Hearing & after Tax Roll. Page 3 of 3 Conclusions of Law for Petition 2017- _2: Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. Co. NEWSTREAM C O M P A N I E S Steven L. Nystrom, MAI — Senior Real Estate & Land Policy Consultant EXECUTIVE PROFILE Over 26 years of complex real estate consulting experience with specialties in real estate valuation, real estate taxation, international real estate consulting, litigation support, international relations, and global macro economics. • Current President of NewStream Companies, an international real estate consulting firm based in Tampa, Florida, USA. NewStream Companies performs a wide variety of real estate consulting such as the valuation of typical commercial facilities to the risk analysis of multi - billion dollar asset portfolios securing commercial mortgage backed securities. • International relations for professional organizations and global macro - economic consulting on real estate related issues. This is directly focused on problem solving for complex land policy, land tenure, valuation, real estate taxation and structural factors underpinning engines of economic growth in emerging and established economies. This consultancy has supported the United Nations, World Bank, EU, and the International Federation of Surveyors NGO (FIG), for the Appraisal Institute 2005 to 2011, and NSPS from 2013 to the present. • Steven L. Nystrom MAI also serves as a Special Magistrate in many of Florida's Counties. This is a quasi judicial position, hired by the Clerk of the Court, where he makes recommendations at hundreds of real estate taxation related hearings each year, with +2,000 hearings performed since 2003. PROFESSIONAL EXPERIENCE • Appraisal and consulting experience consists of a wide variety of complex valuation and consulting assignments. These include both large and small income producing commercial properties, special use properties, intemational facilities, vacant land, litigation assignments, condemnation or eminent domain appraisals, environmentally sensitive wetlands, lease analysis and many large unique industrial, office and retail facilities. • Land policy speaking, writing and research experience related to land tenure, valuation, real estate taxation, global real estate related macro economics, creative land policy and other structural real estate asset topics on most of the world's continents. • Asset management experience consists of appraisal summary reviews, broker interviews, site inspections, and market analysis reports for the purchase and sale of huge multi- billion dollar commercial mortgage and conduit portfolios. 5044 Cypress Trace Drive • Tampa, FL 33624 • Phone: 813 - 963 -3510 • Fax: 813 - 963 -3510 NEWSTREAM C O M P A N I E S Steven L. Nystrom, MAI — Senior Real Estate & Land Policy Consultant • International relations representing professional organizations to the International Federation of Surveyors, the World Bank, the United Nations, EU, and other NGO's, governments, and institutions, Successes are measured in closer ties, understanding, and cooperation between these organizations. • Cash flow analysis experience consists of modeling in Pro- Ject +, Argus, Dyna Lease, and Center for a wide variety of commercial properties. Additional experience was gained through teaching other Pro-Ject+ users, as well as through Pro-Ject+, Dyna Lease and Argus seminars. • Real Estate Taxation, Quasi-judicial and Litigation experience through litigation support related to appropriate, accurate, and ethical real estate practices. Thousands of quasi judicial hearings were presided upon with recommendations made relating to all types of real estate assets in 8 Florida Counties were I served as a Special Magistrate. PROFESSIONAL CAREER CHRONOLOGY • August 1998 - Current Principal — NewStream Companies A Florida based international real estate appraisal, and consulting firm which provides a wide range of specialized real estate services across the globe. These services include, but are not limited to appraisals, land policy consulting, litigation support, site inspections, mortgage investment, equity buyouts, international speaking and research and feasibility studies. Billions of dollars in assets analyzed. • Sept. 1995 — Aug. 1998 Senior Appraiser - General Motors Acceptance Corporation An international real estate appraisal and consulting firm which provides a wide range of services, including narrative appraisals, highest and best use evaluations, market and feasibility studies and litigation support. Consulting assignments were located across the United States and involve all property types and billions of dollars in assets. Responsible for condemnation and market valuation assignments on a wide variety of complex commercial properties. Also responsible for providing market support for the purchase and sale of huge mortgage portfolios. • May 1993- June 1995 Senior Associate - Ratcliffe, Cali, Duffy & Hughes A dominant metropolitan Washington D.C. based real estate appraisal and consulting firm offering a wide range of services to local and institutional clients. Responsible for some of the largest and most complicated appraisal consulting assignments in the office. 5044 Cypress Trace Drive • Tampa, FL 33624 • Phone: 813 - 963 -3510 • Fax: 813- 963 -3510 NEWSTREAM C O M P A N I E S Steven L. Nystrom, MAI — Senior Real Estate & Land Policy Consultant • May — August 1992 Internship - Attaway, Thompson, Jeffers & Associates A highly respected real estate appraisal firm serving the south eastern United States. Responsibilities included commercial appraisals, mass appraisal assignments, and market and feasibility studies. This was a graduate school internship. • 1989 -1990 Associate - Appraisal Company of Key West (Key West, Florida) • 1988 -1989 Real Estate Sales Associate - Coldwell Banker (Key West, Florida) CERTIFICATIONS, LICENSING, HISTORY AND OTHER • Member of the Appraisal Institute, MAI Designation, No. 47758 • Certified General Appraiser, State of Florida, RZ2169 • AI Delegate to the FIG International Federation of Surveyors, Comm. 9 (2005 -2011) • NSPS Delegate to the FIG International Federation of Surveyors, Comm. 9 (2013 -2017) • Working Representative to the United Nations, World Bank & EU • Appraisal Institute, International Relations Committee (2006 -2011) • Appraisal Institute Instructor ACADEMIC BACKGROUND • Bachelor of Arts - Major - Economics (Liberal Arts & Sciences) - University of Florida • Masters of Arts - Real Estate Appraisal Program - University of Florida • PhD Studies & Relations — Real Estate Economics and Valuation — Aalto University School of Science and the Technology and the National Technical University of Athens 5044 Cypress Trace Drive • Tampa, FL 33624 • Phone: 813 - 963 -3510 • Fax: 813 - 963 -3510 Choose your path — select — • Find An Appraiser Online Store Donate Lum Library Join �Q Welcome, Steven L. Nystrom, MAI My Account Log Out Al Resources Education Publications Professional Practice News Advocacy About Us Home > My Appraisal Institute Print Email My Appraisal Institute Current Category My Financial Affairs Account # 47758 My AI Invoice (receipts /payments) Name: Steven L. Nystrom, MAI aiservice ©appraisalinstitute.orq Chapter: Florida Gulf Coast My Al Educational Transcript Category: Designated Member My Al CE Cycle Annual dues balance: $0.00 My AI CE Status Report My Al CE Extension Request Request Status Change MY AI CE Loq (add non - CE) My Al CE Status Report AI CE Program Resources Recent Al Education Questions? ce(aappraisalinstitute.orq My Al Profile Manage My Account Business Practices and Ethics Additional Designation(s) Date: Oct 28, 2016 Receipt Add a Candidate Path Al Advisor Resources Location: Tampa, FL Designation Paths My Chapter Fundamentals of Separating Real Property, Status Change Personal Property, and Intangible Business My Communities Assets Date: Oct 6 - 7, 2016 Receipt My Al Card Location: Rockville, MD Al Business Tools The Tough One: Mixed -Use Properties Al Service Center Date: Aug 31, 2016 Receipt Al Benefits Location: Tampa, FL Career Center The Implications of 3D Printing for Real Estate Professionals News & Reminders Date: Aug 31, 2016 Receipt Get Involved! Location: Tampa, FL Education Next Page > My Education Resources Search Al Education Launch Knowledge Center Download My Educational Materials, Student Forms, and Resources Education Questions education .orq AI Education Certificate Request Form Online Education Online Education Cancellation /Extension Information Technical Support ol- help(aappraisalinstitute.orq . ' " et41 ij; %1 . • 4 0. II . • .1/ ' ; ' t '' il'•• ., .46 , t :, .:- . .. 4„ .. . - i„ 4, , .... , Ai - - . - - - ..." SAN? ' Vi. - v • • 3 r• ' Y {� �s 1 , � n � � � J + • 1 K , a 4, • i ` ' / t i► i . � gam (y i _ • •r 1� s,4 � .4. } . .c`.•^0 r , •3V 1`.a- /fi ice ' '� • • RICK SCOTT, GOVERNOR KEN LAWSON, SECRETARY STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION . c -.. FLORIDA REAL ESTATE APPRAISAL BD ti c$w LICENSE NUMBER RZ2169 \ ,,. , ' ,i , • The CERTIFIED GENERAL APPRAISER ' ` `' `- I Named below IS CERTIFIED Under the provisions of Chapter 475 FS. Expiration date: NOV 30, 2018 ❑ • ........z. ❑ �� NYSTROM, STEVEN L , , '; • ; _ 5044 CYPRESS TRACE DR .• � � T TAMPA FL 33624 ` • • a rt ,. -' ` i 0• El ISSUED* 10/23/2016 DISPLAY AS REQUIRED BY LAW SEQ# L1610230004510 4 . • i - i.. 4 i. 8/15/2018 Blackboard Leam Florida Department of Revenue 2018 VAB Trainin This is to certify that steven n has successfully completed Real Property Appraiser Special Magistrate VAB Training on August 15, 2018 hops : //www.coursesites.com/webapps/ achievements /previewCertificate.do7course_id =_ 334364_ 18 ach_ id= _12753668_1&cert_key= BLUEBaction =print 1/1 8/15/2018 Blackboard Leam Florida Department of Revenue 2018 VAB Training This is to certify that steven n has successfully completed Tangible Personal Property Appraiser Special Magistrates VAB Training on August 15, 2018 https : //www.coursesites.com/webapps/ achievements /previewCertificate.do? course_ id =_ 334347_ 18 ach_ id= _12753647_18cert_key=BLUEBaction =print 1/1 SPECIAL MAGISTRATE APPLICATION VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN F.S. § 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate X Appraiser Special Magistrate for: X Real Property and /or X Tangible Personal Property k \ I I.\ I OR\I I ION Name: Steven L. Nystrom Email: Nystrom@NewStreamCompanies.com Business Name: Nystrom Enterprises Inc Home Address: 5044 Cypress Trace Drive, Tampa FL. 33624 Business Address: 5044 Cypress Trace Drive, Tampa FL. 33624 Phone: Home /813- 963 -3510 Business /813- 963 -3510 Cell/ 813 - 928 -9119 Fax: 813 - 963 -3510 DOCUMENTATION REQUIRED Verification of qualifications will he made prior to consideration of this application, pursuant to F.S. ; 194.035. • Copy of license referenced below. • Name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. • Documentation to support membership in professional organizations listed in item #5 below. Prior to conducting hearings, all applicants are required under F.S. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To receive the training, go online to the Department's website at http: / /floridarevenue.com /property /Paees/VAB Trainina.aspx Return your completion certificate to the VAB clerk. L I C E N S U R E/ EXPERIENCE Attorney Magistrate Applicant: Bar Number: _ Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Appraiser License #: RZ2169 Valid Thru: 11/30/18 How many years of experience do you have in the area of real property valuation: 28 How many years of experience do you have in the area of tangible property valuation: 8 QUALIFICATION /EXPERIEN('I: 1. Educational Background Master or Arts- University of Florida 1995 (Real Estate Appraisal Program) Bachelor of Arts- University of Florida 1988 (Economics) Page 1 V 01/25/2018 SPECIAL MAGISTRATE APPLICATION VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN 1 .S. 19-1.0 5) 2. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Pinellas 2003, 04, 05, 06, 07, 08, 09, 10, 11 , 12, 13, 14, 15, 16, 17; Pasco 2005, 06, 07, 08, 09, 10, 11 , 12, 13, 14, 15, 16, 17; Polk 2016, 17; Manatee 2016, 17: Sumter 2017; Lee 2007, 08, 09, 10, 11 , 12, 13, 14, 15, 16, 17; Hillsborough 2008, 09, 10, 11 , 13, 14, 15, 16, 17; Hendry 2008, 09, 10, 11, 12,13, 14, 15, 16, 17; Charlotte 2013, 14, 15, 16, 17: TPP: Charlotte 2013, 14, 15, 16, 17; Lee 2014, 15, 16, 17; Pinellas TPP 2014, 15, 16, 17, Hillsborough TPP 2017; 3. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? X No ❑ Yes (please explain) 4. List any additional information which makes you qualified to serve as a special magistrate. I specialize in complex and difficult assignments. I work world wide solving complex real estate & land policy problems, often assisting the United Nations or NGO's. 5. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Appraisal Institute MAI 1996 to present 47758 6. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? X No ❑ Yes (please explain) 7. List any experience and /or specialty for the following property types: PROPERTY TYPE EXPERIENCE /SPECIALTY Residential Real Property 15 years of experience Commercial Real Property 28 years of experience Tangible Property 8 years of experience Other (please specify) Page 2 V 01/25/2018 SPECIAL MAGISTRATE APPLICATION VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN 1 . 194. 8. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: Alan Hebdon, manager at Clerk of the court office, Pinellas County, we have been friends since high school. 9. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None 10. Explain your level of knowledge and experience with computers and list the applications you are familiar with. Axia, Excel, Word, Argus, DCF software; I am competant with a variety of computer programs and systems 11. Other than as a special magistrate to the VAB, will you be serving as a hearing officer for any governmental entity during the 2018 VAB season? If so, for whom? I will serve the VAB's of approximately 9 counties. No other service. ( 1114MI( k I IO\ Pursuant to F.S. § 194.035, a person cannot serve the Board as a special magistrate in the same year that he /she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official of a county, a taxing jurisdiction, or the state? ❑ Yes X No Are you an employee of a county, a taxing jurisdiction, or the state? ❑ Yes X No Will you be representing a party before the Board in any administrative review of property taxes? ❑ Yes X No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he /she will follow all requirements and mandates of law in fulfilling the duties of special magistrate. Page 3 V 01/25/2018 SPECIAL MAGISTRATE APPLICATION VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN F.S. ri 194.035) �—� Date: 7/23/18 Signature of Applicant Steven Nystrom MAI Printed Name of Applicant Page 4 V 01/25/2018 VAB REFERENCE MATERIALS 2018 • Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last Updated: 09/2017) LINK: https: // www. flrules .org /gateway /ChapterHome.asp ?Chapter= 12D -10 • Rule Chapter 12D -9, F.A.C.: Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings Before Value Adjustment Boards LINK: https: // www. flrules .org /gateway /ChapterHome.asp ?Chapter =12D -9 • Rule Chapter 12D -10, F.A.C.: Value Adjustment Board Rules applicable to the requirements for hearings and decisions LINK: https: / /www.flrules.org /gateway /ChapterHome.asp ?Chapter= 12D -10 • Florida Administrative Code Rules 12D- 51.001, 12D -51. -002, 12D -51 -003 Link: https: // www. flrules. org /gateway /ChapterHome.asp ?Chapter= 12D -51 • Florida Statutes: Chapter 192 thru Chapter 195 LINK: http: / /www.leg.state.fl.us /Statutes • Florida's Government In the Sunshine Laws and Manual LINK: http: // www. myflsunshine .com /sun.nsf /sunmanual • Florida Department of Revenue Property Tax Oversight Program & VAB Information: LINK: http: / /floridarevenue.com /property /Pages /Forms.asp LINK: http: / /floridarevenue.com /property /Pages /VAB.aspx LINK: http: / /floridarevenue.com /property /Documents /pt101.pdf Property Tax Oversight 1 Bulletin: PTO 18 -01 1 To: Property Appraisers and Tax Collectors From: Property Tax Oversight Date: June 1, 2018 Bulletin: PTO 18 -01 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Ad Valorem Tax Exemption for Deployed Servicemembers The Legislature enacted Chapter 2018 -118, Laws of Florida, (HB 7087) effective July 1, 2018. Section 15 updates the designated operations for which deployed servicemembers may qualify for the homestead exemption in Section 196.173, Florida Statutes. It specifies that Operation Enduring Freedom ended on December 31, 2014, and it removes from the list Operations New Dawn and Odyssey Dawn, which ended on December 15, 2011, and October 31, 2011, respectively. Section 196.173, F.S., is amended to read (words stricken are deletions; words underlined are additions): 196.173 Exemption for deployed servicemembers. — (2) The exemption is available to servicemembers who were deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of any of the following military operations: (a) Operation Joint Task Force Bravo, which began in 1995. (b) Operation Joint Guardian, which began on June 12, 1999. (c) Operation Noble Eagle, which began on September 15, 2001. (d) Operation Enduring Freedom, which began on October 7, 2001, and ended on December 31. 2014. (e) Operations in the Balkans, which began in 2004. (f) Operation Nomad Shadow, which began in 2007. (g) Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007. (h) Operation Copper Dune, which began in 2009. (i) Operation Georgia Deployment Program, which began in August 2009. (j) Operation Ncw Dawn, which began on Scptember 1, 2010, and cndcd on December 15, 2011. (k) Operation Odyssey Dawn, which began on March 19, 2011, and ended on October 31, 2011. ((13 Operation Spartan Shield, which began in June 2011. (I 3 Operation Observant Compass, which began in October 2011. (fl(-11) Operation Inherent Resolve, which began on August 8, 2014. (m)(e) Operation Atlantic Resolve, which began in April 2014. 1�(p) Operation Freedom's Sentinel, which began on January 1, 2015. (o_1(q) Operation Resolute Support, which began in January 2015. The full text of the changes is also available at http: / /laws.flrules.org/files /Ch 2018 118.pdf. The Department of Revenue has provided this bulletin for your general information. If you have questions about its contents, please send them to DORPTO @floridarevenue.com. I Property Tax Oversight Bulletin: PTO 18 -02 1 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 1, 2018 Bulletin: PTO 18 -02 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Assessment of Citrus Fruit Packing and Processing Equipment Rendered Unused Due to Hurricane Irma or Citrus Greening . The Legislature enacted chapter 2018 -118, Laws of Florida. Section 10 of the law creates Section 193.4516, Florida Statutes, which provides that, for ad valorem taxation purposes and applying to the 2018 tax roll only, tangible personal property that a citrus fruit packing or processing facility owns and operates will have a market value no greater than its value for salvage, provided the facility no longer uses the tangible personal property in its operation because of Hurricane Irma or citrus greening. Also, the term "citrus" has the same definition as in s. 581.011(7), F.S. Section 11 of the law provides that section 10 applies to the 2018 property tax roll. The full text of the changes is available at http: / /laws.flrules.org/2018 /118. To facilitate reporting this one -year ad valorem assessment reduction, the Department is adding a temporary exemption code "Z" to the NAP assessment roll for the 2018 roll submission cycle. The value to report with this code will be the difference between the market value and the salvage value of the eligible tangible personal property. Also include the assessment reduction on Form DR -489V, The 2018 Preliminary Recapitulation of the Ad Valorem Assessment Roll, and DR -403V, The 2018 Revised Recapitulation of the Ad Valorem Assessment Roll. Report the total just value of the eligible tangible personal property on line 5, column II, and report the total assessed value on line 18, column II. The 2018 Complete Submission and Roll Evaluation Standards document is on the Department's website at http : / /floridarevenue.com/property /Pages /Cofficial CompleteSubRollEval.aspx. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents, please send them to DORPTO@floridarevenue.com. NOTICE OF EMERGENCY RULEMAKING DEPARTMENT OF REVENUE RULE NUMBER: RULE TITLE: 12DER18 -05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma. SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC, HEALTH, SAFETY OR WELFARE: Section 213.06(2), Florida Statutes, provides an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare of Florida citizens. The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule, pursuant to Section 120.54, F.S., on behalf of the Department, when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 17 of Chapter 2018 -118, Laws of Florida, provides a process for a property owner to apply for an abatement of property taxes due to damage or destruction of a homestead residential improvement due to Hurricanes Hermine, Matthew, or Irma, and was effective upon becoming a law. The emergency rule incorporates, by reference, Form DR -463, Application for Abatement of Taxes for Homestead Residential Improvements, as an application for the property owner to submit to the property appraiser; Form DR -486H, Petition to the Value Adjustment Board for Abatement of Taxes, for the property owner to request a hearing to grant the abatement; and Form DR -485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, for boards or special magistrates to provide a decision to the petitioner after a hearing. REASONS FOR CONCLUDING THAT THE PROCEDURE USED IS FAIR UNDER THE CIRCUMSTANCES: Emergency rulemaking is fair under the circumstances, as the effective date of the period to apply for the abatement of property taxes is within 60 days after the close of the 2018 Legislative Session. Additionally, the promulgation of this emergency rule ensures that county officials and taxpayers are notified in the most expedient and appropriate manner regarding the abatement application and value adjustment board forms provided in Section 17, Chapter 2018 -118, Laws of Florida. SUMMARY OF THE RULE: Emergency Rule 12DER18 -05 notifies the public, property appraisers, tax collectors, and value adjustment board clerks of the forms used in the abatement process provided in Section 197.318, F.S., effective July 1, 2018, found in Section 17, Chapter 2018 -118, Laws of Florida. This emergency rule incorporates by reference, Forms DR -463, DR -485H, and DR -486H. THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Mike Cotton, Property Tax Oversight Program, telephone 850- 617 -8870 or email Mike .Cotton(&,,floridarevenue.com. THE FULL TEXT OF THE EMERGENCY RULE IS: STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM EMERGENCY RULE 12DER18 -05 12DER18 -05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma. (1) This rule applies to homestead property damaged or destroyed by hurricanes Hermine or Matthew in the 2016 calendar year or hurricane Irma in the 2017 calendar year and who meet the qualifications under section 197.318, F.S., Chapter 2018 -118, Laws of Florida. The forms listed in this rule are designated for the purposes indicated by their titles. (2) For purposes of this rule only, subsections (19), (25), and (26) of Rule 12D- 16.002, F.A.C., are superseded as set forth below. (3) Effective upon filing with the Department of State, Form DR -463, Application for Abatement of Taxes for Homestead Residential Improvements, is hereby incorporated by reference created as paragraph (19)(b) of Rule 12D- 16.002, F.A.C. Current subsection (19) is redesignated as paragraph (19)(a). No other changes are made to this subsection. (4) Effective upon filing with the Department of State, Form DR -486H, Petition to the Value Adjustment Board for Abatement of Taxes, is hereby incorporated by reference as paragraph (26)(d) of Rule 12D- 16.002, F.A.C. Current paragraphs (26)(d) through (26)(h) are redesignated as paragraphs (26)(e) through (26)(i). No other changes are made to this subsection. (5) Effective upon filing with the Department of State, Form DR -485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, is hereby incorporated by reference as paragraph (25)(a) of Rule 12D- 16.002, F.A.C. Current paragraphs (25)(a) through (25)(f) are redesignated as paragraphs (25)(b) through (25)(g). No other changes are made to this subsection. (4) Copies of these forms are available, without cost, by downloading the selected form from the Department's website at http : / /floridarevenue.com/property /Pages /Forms.aspx. Persons with hearing or speech impairments may call the Department's TDD at (800) 367 -8331. 1 Rulemaking Authority Section 213.06 FS. Law Implemented 194.011, 194.032, 194.034(2), 195.022, 197.318 FS. History -New 6- 15 -18. 2 9. MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Final Meeting Value Adjustment Board Marathon Government Center June 25, 2018 The 2017 Final Meeting of the Monroe County Value Adjustment Board convened at 10:00 a.m. on the above date, at the Marathon Government Center located at 2798 Overseas Highway, Marathon. Present at the meeting were Chairperson of the Board, Monroe County Commissioner, George Neugent, School Board Member John Dick and Monroe County Citizen Member, John Repetto. Monroe County Commissioner, Heather Carruthers and School Board Citizen Member, James Leonard were not present. Also present were Jennifer Sanchez, Counsel to the Value Adjustment Board; Nicole Rhodes, Clerk to the Value Adjustment Board; Scott Russell, Property Appraiser; and Jennifer McClain, Counsel to the Property Appraiser's Office. Commissioner George Neugent called the meeting to order at 10:03 a.m. and said the Pledge of Allegiance. Motion was made by School Board Member John Dick and seconded by BOCC Citizen Member John Repetto to Approve the Minutes of the October 30, 2017 Organizational Meeting. Motion carried unanimously. Motion was made by BOCC Citizen Member John Repetto and seconded by School Board Member John Dick granting approval of the adoption of the recommendations of Special Magistrates Recommendations for the 2017 Homestead • Petitions. Motion carried unanimously. Motion was made by School Board Member John Dick and seconded by BOCC Citizen Member John Repetto granting approval of the adoption of the Special Magistrates Recommendations for the 2017 Real Property Petitions. Motion carried unanimously. Motion was made by School Board Member John Dick and seconded by BOCC Citizen Member John Repetto granting approval of the adoption of the Special Magistrates Recommendations for the 2017 Tangible Personal Property Petitions. Motion carried unanimously. Motion was made by School Board Member John Dick and seconded BOCC Citizen Member John Repetto granting approval of the expenditures for the Special Magistrate Fees, expenditures for the Counsel to the Value Adjustment Board and expenditures for the Legal Notices. Motion carried unanimously. Motion was made by BOCC Citizen Member John Repetto and seconded by School Board Member John Dick granting approval of the 2017 Certification of Tax Roll. Motion carried unanimously. There being no further business, the meeting of the Value Adjustment Board was adjourned at 10:08 a.m. Kevin Madok, CPA, Clerk and ex- officio Clerk to the Board of County Commissioners Monroe County, Florida Vcole R odes, D. e. DR -488P INITIAL CERTIFICATION OF Rule 12D- 16.00 THE VALUE ADJUSTMENT BOARD Florida Administrative Code Section 193.122, Florida Statutes FLORIDA Tax Roll Year 2018 The Value Adjustment Board of Monroe County has not completed its hearings and certifies on order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that the (Check one.) 71 Real Property Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR - 488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 9/28/2018 Signature, Chair of the Value Adjustment Board Date z eg e' ! rd t- INITIAL CERTIFICATION OF Rule 12D -1 009 Florida Administrative Code THE VALUE ADJUSTMENT BOARD Section 193.122, Florida Statutes DR -488P FLORIDA Tax Roll Year 2018 The Value Adjustment Board of Monroe County has not completed its hearings and certifies on order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that the (Check one.) Real Property 7 Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR -488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 9/28/2018 Signature, Chair of the Value Adjustment Board Date