01/03/1996 Final Hearing 95/4
MINUTES
OF THE MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Hearing
Value Adjustment Board
Wednesday, January 3 , 1996
The Final Hearing of the Monroe County Value Adjustment
Board convened at 10: 00 a.m. , on the above date, at the
Courthouse Annex, Courtroom D, 500 Whitehead Street, Key West.
Present and answering to roll call were Monroe County School
Board members Anne Kelly Cohan and Dr. Debra Walker; Commissioner
Mary Kay Reich, Chairperson. Commissioner Keith Douglass arrived
later in the meeting. Also present were Ruth Ann Jantzen,
Deputy Clerk; Ervin Higgs, Property Appraiser; Jim Hendrick,
County Attorney; Rob Robinson, Attorney, representing the
Property Appraiser; Special Masters Thomas D. Wright, Esq. , and
James Flenner; and County Staff.
Motion was made by Dr. Walker and seconded by Mrs.
Cohan to approve the Minutes of the September 27 , 1995
Organizational Meeting of the Value Adjustment Board. Motion
carried unanimously with Commissioner Douglass absent.
Property Appraiser Ervin Higgs, discussed
correspondence from the Florida Department of Revenue regarding
Form DR-474 used for all 1995 TRIM Notices and the problem with
some petition dates being cut off. Mr. Higgs will continue to
pursue all avenues to prevent this problem from occurring in the
future.
Motion was made by Mrs. Cohan and seconded by Dr.
Walker granting approval of the recommendations of the Special
Masters with regard to 1995 real property petitions, with the
exception of the following petitions: 040-1995, 043-1995, 161-
1995 and 164-1995. Motion carried unanimously with Commissioner
Douglass absent.
Motion was made by Dr. Walker and seconded by Mrs.
Cohan granting approval of the recommendations of the Special
Masters with regard to the 1995 homestead petitions. Motion
carried unanimously with Commissioner Douglass absent.
Motion was made by Dr. Walker and seconded by Mrs.
Cohan granting approval of the Refund List. Motion carried
unanimously with Commissioner Douglass absent.
95/5
Motion was made by Mrs. Cohan and seconded by Dr.
Walker granting approval of all expenditures relating to the
Final Hearing, including Special Master Fees and advertised
notices of the Final Hearing. Motion carried unanimously with
Commissioner Douglass absent.
Commissioner Douglass entered the meeting and assumed
his seat.
Petition 040-1995 - Kevin Moss, Attorney, representing
Casa Marina, addressed the Board. Attorney Rob Robinson,
representing the Property Appraiser ' s Office, and Special Master
Jim Flenner addressed the Board. Motion was made by Dr. Walker
and seconded by Commissioner Douglass to accept the
recommendation of the Special Master and deny the petition.
Motion carried unanimously.
Petition 164-1995 - Victor Heymann, Real Estate Broker,
representing Susan and Michael Birrell, addressed the Board.
After discussion the Property Appraisers Office agreed to reduce
the property to $7 , 000. 00 . Motion was made by Mrs. Cohan and
seconded by Commissioner Douglass to reduce the property to
$7 , 000. 00 . Motion carried unanimously.
Petition 043-1995 - Joline Ellison addressed the Board.
Motion was made by Commissioner Douglass and seconded by Mrs.
Cohan to accept the recommendation of the Special Master and deny
the petition. Motion carried unanimously.
Petition 161-1995 - The Board reviewed a letter
received by the Clerk ' s Office regarding this petition. After
review, motion was made by Commissioner Douglass and seconded by
Dr. Walker to accept the recommendation of the Special Master and
deny the petition. Motion carried unanimously.
Motion was made by Commissioner Douglass and seconded
by Dr. Walker granting approval of the Certification of the Tax
Roll . Motion carried unanimously. Totals are as follows:
Taxable value of Tangible Personal Property Assessment
Roll as submitted by Property Appraiser to the Value
Adjustment Board - $360, 857 , 198 . 00. There was no net
change in taxable value due to actions of the Board.
Taxable value of Real Property Assessment Roll as
submitted by Property Appraiser to the Value Adjustment
Board - $6, 856, 274 , 547 . 00. Net Change in taxable value
due to actions of the Board - $2 , 743 , 643 . 00 . Taxable
value of Real Property Assessment Roll incorporating
all changes due to action of the Value Adjustment Board
- $6, 853 , 530, 904 . 00 .
95/6
Copies of Tangible Personal Property Assessment Roll
and Real Property Assessment Roll are attached hereto and made a
part herein. (Exhibits 1 and 2 . )
Copy of the Notice of Tax Impact of Value Adjustment
Board is attached hereto and made a part herein. (Exhibit 3 . )
There being no further business to come before the
Board, the Meeting of the Value Adjustment Board was adjourned.
Clerk to the Value Adjustment Board
of Monroe County
Aga,C410-414
adisk.)
Ruth Ann Jan zen
Deputy Clerk
DR-488
*41n R. 03/92
• " ' '- Certificate of Value Adjustment Board
••�Goo m ` Pursuant to Section 193.122, Florida Statutes
Monroe County, Florida 19 95 Tax Roll'
We, the undersigned, as and constituting the Value Adjustment Board of the above named county, do certify that after
approval of the following described assessment roll by the Department of Revenue, all hearings required by s. 194.032,
Florida Statutes have been held and that said Value Adjustment Board is satisfied that the
(Check one) D Real Property iaj Tangible Personal Property
in the above named county includable on such assessment roll requirements imposed by the statutes of the State of
Florida and the requirements and regulations imposed by the Department of Revenue.
We further certify that it is ordered that upon completion of this certificate and the attachment of the same to the
described assessment roll as part thereof, that the said assessment roll be delivered to the Property Appraiser of this
county, on the day that this certificate is dated, who shall adjust the said assessment roll in accordance with the decision
of the Value Adjustment Board and make all required extensions on the roll to show the tax attributable to all taxable
property contained therein pursuant to law.
The following figures are true and correct to the best of our knowledge and belief:
1. Taxable value of ( ) Real ( x)Tangible Personal
Property Assessment Roll as submitted by Property
Appraiser to the Value Adjustment Board. $ 360,857,198
2. Net change in taxable value due to actions of the Board. $ -0-
3. Taxable value of ( ) Real ( x)Tangible Personal
Property Assessment Roll incorporating all changes due
to action of the Value Assessment Board. $ 360,857,198
In witness whereof we have subscribed this certificate and caused the same to be attached to and made a part of the
above described assessment roll and a copy thereof spread upon the minutes of this the 3rd
day of January , 19 96
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j as and constituting the Value Adjustment Board
Copy 1 —To Property Appraiser, Copy 2—To Department of Revenue, Copy 3— Retained by Value Adjustment Board
i • DR-488
"4:::itt...-9,
R. 03/92
" ''ur° Certificate of Value Adjustment Board
' Pursuant to Section 193.122, Florida Statutes
Monroe County, Florida 19 95 Tax Rolf
We, the undersigned, as and constituting the Value Adjustment Board of the above named county, do certify that after
approval of the following described assessment roll by the Department of Revenue, all hearings required by s. 194.032,
Florida Statutes have been held and that said Value Adjustment Board is satisfied that the
(Check one) ZiiReal Property p Tangible Personal Property
in the above named county includable on such assessment roll requirements imposed by the statutes of the State of
Florida and the requirements and regulations imposed by the Department of Revenue.
We further certify that it is ordered that upon completion of this certificate and the attachment of the same to the
described assessment roll as part thereof, that the said assessment roll be delivered to the Property Appraiser of this
county, on the day that this certificate is dated, who shall adjust the said assessment roll in accordance with the decision
of the Value Adjustment Board and make all required extensions on the roll to show the tax attributable to all taxable
property contained therein pursuant to law.
The following figures are true and correct to the best of our knowledge and belief:
1. Taxable value of (xx) Real ( ) Tangible Personal
Property Assessment Roll as submitted by Property
Appraiser to the Value Adjustment Board. $ 6,856,274,547
2. Net change in taxable value due to actions of the Board. $ 2,743,643
3. Taxable value of (xx) Real ( ) Tangible Personal 6,853,530,904
Property Assessment Roll incorporating all changes due
to action of the Value Assessment Board. $
In witness whereof we have subscribed this certificate and caused the same to be attached to and made a part of the
above described assessment roll and a copy thereof spread upon the minutes of this the 3rd
day of January , 19 96 _.
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as and constituting the ue Adjustment Board
Copy 1 —To Property Appraiser, Copy 2 —To Department of Revenue, Copy 3 — Retained by Value Adjustment Board
-529
12192
NOTICE
TAX IMPACT OF VALUE
ADJUSTMENT BOARD
COUNTY OF MONROE TAX YEAR 1995
MEMBERS OF THE BOARD
Honorable MARY KAY REICH Honorable KEITH DOUGLASS
Board of County Commissioners-District No. 5 Board of County Commissioners-District No. 4
Honorable WILHELMINA HARVEY Honorable ANNE KELLY C0HAN
Board of County Commissioners-District No. 1 ochool Board - District No. 4
Honorable DEBRA WALKER
School Board - District No. 5
I
The Value Adjustment Board meets each year to review complaints regarding property tax assessment and
exemptions.
The purpose of the board is to enhance fairness in property taxes by correcting errors when they are found to exist.
THE FOLLOWING TABLE SUMMARIZES THIS YEAR'S ACTION BY THE BOARD
Column 1 Column 2 Column 3 Column 4 Column 5 Column i
Type Number of Total Number of Total Number Reduction Loss in
of Exemption Number of Assessments of Requests in Taxable Tax
Property Requests Exemption Reduced by for Value Due Dollars
Granted by Requests The Board Assessment to Board
the Board Redu ctions Action
'Residential
1 3 1 28 43,535 778.73
Commercial 0 0 2 27 2,247,065 34,820.06
Industrial
and
Miscellane- 0 0 0 1 —0— —0—
ous
Agricul- •
tural 0 0 0 0 —0— —0—
Business
Machinery
and 0 0 0 6 —0— —0—
Equipment
Vacant Lots
and Acreage 0 0 5 32 453,043 8,103.80
TOTALS 1 _ 3 8 94 2,743,643 $43,702.59
ALL TAXPAYERS SHOULD,BE AWARE THAT BOARD ACTIONS WHICH REDUCE
TAXABLE VALUE CAUSE TAX RATES APPLICABLE TO ALL PROPERTY TO BE
PROPORTIONALLY HIGHER
Questions concerning the actions taken by this Board may be addressed to the chairperson or clerk at the following
telephone numbers:
CHAIRPERSON )2/2,, 4 ,,,/ ?,,--_ ,?:5-- - y/ 75
(Nuns) (Phone)
r
• CLERK ' (' (305)a9a- 3550 t
L✓ (Name) • (Phone)