02/04/1994 Final Meeting MINUTES
MONROE COUNTY VALUE ADJUSTMENT BOARD
CONTINUATION OF FINAL HEARING
Friday, February 4, 1994
Courtroom D, 500 Whitehead St.
Key West, Florida
The continuation of the final hearing of the 1993 Monroe County Value
Adjustment Board convened at 9:00 a.m.on February 4, 1994, in Courtroom D, 500
Whitehead St.,Key West, Florida. Present and answering to roll call were
Commissioners Shirley Freeman, Andy Griffiths, and Chairman Mary Kay Reich. Also
present were Danny Kolhage, Clerk; Ruth Ann Jantzen, Deputy Clerk; Ervin Higgs,
Property Appraiser; John Dent, Attorney;Jim Flenner, Special Master; Rob Wolf,
Assistant County Attorney,and county staff.
Motion was made by Chairman Reich, seconded by Commissioner Freeman, to
approve the Minutes of the January 12, 1994 Meeting of the Value Adjustment Board.
Motion carried unanimously.
Motion was made by Commissioner Freeman, seconded by Commissioner
Griffiths, to approve the Special Master's Recommendations of Real Property Petitions
Report with the exception of Petition No. 020-1993. Motion carried unanimously.
Commissioner Cheal entered the Meeting and took his seat.
The Board proceeded to hear Petition No. 020-1993. The following individuals
addressed the Board. Petitioner, Henry Morgenstern; Erol Vural,attorney, representing
Mr. Morgenstern; Ted Strader, Key West City Planner; Jim Flenner, Special Master;
Fred Skomp, Real Estate Broker. After discussion, motion was made by Commissioner
Freeman, seconded by Commissioner Cheal to lower the assessment on Petition No. 020-
1993 to $80,000.00. Roll Call was taken with the following results.
Commissioner Cheal - Yes
Commissioner Freeman - Yes
Commissioner Griffiths - Yes
Chairman Reich - Yes
Motion carried unanimously.
Motion was made by Chairman Reich, seconded by Commissioner Freeman, to
approve the Real Property Assessment Roll for the Year 1993, incorporating all changes
due to action of the Value Adjustment Board, in the amount of$6,131,276,653.00,and
the Tangible Personal Property Assessment Roll in the amount of$316,905,985.00.
(Copies attached).
Continuation of Final Hearing
Minutes
Page 2
There being no further business before the Board, the meeting was adjourned.
Danny L. Kolhage
Clerk to the Value Adjustment Board
By: ����
Ruth An Jant , Dep ty Clerk
• OR-488 I !h
R.03/92 1
' CERTIFICATE OF VALUE ADJUSTMENT,BOARD i
Pursuant to Section 193.122, Florida Statutes ,4
Monroe • County, Florida ,.19,ll 3' Tax Roll 1 t : '
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) Q Real Property ❑ Tangible Personal Property
in the above named county includable on such assessment roll meets all requirements imposed by
the statutes of the State of Florida and the requirements and regulations imposed by the Depart-
ment 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 a 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 ( X ) Real ( ) Tangible Personal
Property Assessment Roll as submitted by Property
Appraiser to the Value Adjustment Board $ 6,140,029,454
2. Net change in taxable value due to actions of the Board $ 8,752,801
3. Taxable value of ( X ) Real ( ) Tangible Personal
Property Assessment Roll incorporating all changes due 6,131,276,653
to action of the Value Adjustment 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 4t h day of February , 19
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DR-488
R.03/911 2 y
CERTIFICATE OF VALUE ADJUSTMENT BOARD
Pursuant to Section 193.122, Florida tatutes l .
' {1 t{tj;'• { iWt'• ' P t t t{ , II�'� ,c
Monroe County, Florida 4 1 I{ !''T / k ., =r r,:,
Y , I
We, the undersigned, as and constituting the Value Adjustment Board,of the above names' county, do e-tify
that after approval of the following described assessment roll by the Department of Revenue, all hearings r-quired
by s. 194.032, Florida Statutes have been held and that said Value Adjustment Board is satisfied that the
(Check One) 0 Real Property ® Tangible Personal Property
1
in the above named county includable on such assessment roll meets all requirements imposed by
the statutes of the State of Florida and the requirements and regulations imposed by the Depart-
ment 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 a 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 $ 318,280,985
2. Net change in taxable value due to actions of the Board $ 1,375,000
3. -Taxable value of ( ) Real ( X ) Tangible Personal
Property Assessment Roll incorporating all changes due
to action of the Value Adjustment Board $ 316,905,985
i
In witness whereof we have subscribed this certificate and caused the same to be attached to
and made a part of the4above described assessment_roll and a copy thereof sprea pon the
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minutes of this the day off 19
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Value Adjus" ent Board * :i }I
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COPY 1 - TO PROPERTY APPRAISER, COPY 2 - TO DOR, COPY 3 - RET, NED BY VALUE AD USTMENT ARD
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TAX IMPACT OF PROPERTY APPRAISAL
ADJUSTMENT BOARD
MEMBERS OF THE BOARD
Earl Cheal Shirley Freeman
Honorable Honorable
Board of County Commissioners— District No. 4 Board of County Commissioners— District No..1
Honorable Mary Kay Reich Honorable Frank Butler
Board of County Commissioners— District No. School Board — District No. 1
Honorable Andy Griffiths
School Board— District No. 7
The Property Appraisal 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 6
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 Reductions Action
Residential 3 5 4 25 339,766 5,154.11
Commercial 0 0 14 53 6,3771,926 106,626.18
Industrial
and
Miscellane- 0 0 1 2 453,460 6,596.44
ous
Agricul. 0 0 0 0 0 0
tural
Business
Machinery 0 0 0 17 0 0
and
Equipment
vacant Lots 0 0 6 54 2,956,649 48,031.85
and Acreage
TOTALS 3 5 24 151 10,127,801 166E,408.58
ALL TAXPAYERS SHOULD BE AWARE THAT BOARD ACTIONS WHICH REIDUCE
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 chair-
person or clerk at the` �ollt wing telep one numbers:
CHAIRPERSON the`
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(,Phone)
CLERK ' , <iio$)2P2 —3.S SJIP ..... 7 .--"- .i/
(Name) - '� (Phone)
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