The URL can be used to link to this page

10/13/2016 Organizational Meeting 2016 tiI MONROE COUNTY VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA Thursday, October 13, 2016 Marathon Government Building 2798 Overseas Highway 10:00 a.m. BOCC Meeting Room 2nd Floor Marathon,Florida Any person who wishes to be heard shall provide the Clerk with his or iher name and the agenda item on which he or she wishes to be heard. There is a five-minute time limit on presentations to the Board. 1. Call to Order and Pledge of Allegiance 2. Introduction of Board Members and provide contact list Members of the 2016 Value Adjustment Board • Mayor Heather Carruthers • Commissioner George Neugent • School Board Member John Dick • School Board Citizen Member James Leonard • BOCC Citizen Member John Repetto 3. Election of Chair and Vice Chair • (Chair must be a County Commissioner,F.S 194.015) 4. Ratify Private Legal Counsel Appointment • (Chapter 12D-9.013(1)(c)F.A.C. requires that legal counsel to the Value Adjustment Board be ratified annually 5. Selection and appointment of Special Magistrates for the 2016 Value Adjustment Board. • Exemption and Classifications.- • Valuation—Residential and Commercial.- • Tangible Personal Property. - Organizational Meeting October 13,2016 1 t. • 6. The Clerk of the Board makes available to the Public, Special Magistrates and Board Members the following: • DOR Uniform Policies and Procedures Manual • Rule Chapters 12D-9 and 12D-10, Florida Administrative Code. • Rules 12D-51.001, 51.00, 51.003, Florida Administrative Code and Florida Statute Chapters 192-195. • Florida's Government in the Sunshine laws, including information on where to obtain the current Government-in-the-Sunshine manual. • Florida's property tax system and taxpayer rights and opportunities within this system. • Review 2016 Legislative changes (Board Counsel). 7. Approval of the following administrative actions: • Authorizing Board Counsel to review and make good cause determinations of late-filed petitions for tax appeal year 2016, pursuant to Rule 12D.9-015; ratifying such good cause determinations,if any,made to date. • Directing Clerk to interpret "filed" as when the petition is received by the Clerk, and not to base a timely filing on the postmark. • Authorizing the Clerk of the Board, 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 Chair to sign any and all documents upon VAB Attorney review. 8. Approval of VAB Final Meeting minutes of 2015 held June 29,2016. 9. Adoption of a Resolution, attached hereto, authorizing pursuant to Fla. Stat. sec. 194.013 a Filing Fee for certain petitions with the Value Adjustment Board. S I Organizational Meeting October 13,2016 2 10. Adoption of local rules of the Board(Board Counsel). • No telephone hearings during the 2016 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. Clerk's Report on Petitions filed for 2016, (as announced at the meeting). • Exemption and Classification Petitions. • Valuation Petitions. • Tangible Personal Property Petitions. • Late-Filed Petitions (to date). 12. Approval of Initial Certification of the 2016 Unadjusted Tax Rolls pursuant to Fla. Stat. sec. 193.122. 13. Announcement of tentative schedule of hearings for the 2016 tax appeal year. 14. Report from Property Appraiser. 15.Public Comment fi 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)295-3130,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. ti k'I Organizational Meeting October 13,2016 3 • August 25, 2016 The Key West Citizen Account No. 006336 Sunday 10/9 & Wednesday 10/5 Florida Keys Keynoter Account No. 185016 Saturday 10/8 & Wednesday 10/12 The Reporter Account No. 185016 Friday 10/7 I am enclosing herewith a Notice to be published in each of your newspapers with the above listed dates. If any of these dates do not work, please use an alternate date, as long as it is before the date of the meeting. Once publication has been completed, I will require your sending the Proof of Publication, as well as the invoice, to my attention so that payment can be made in a timely manner. Should you have any questions or require additional information please feel free to contact me at(305) 295-3130. Sincerely, Amy Heavilin, CPA, Clerk of the Circuit Court and ex-officio to the Value Adjustment Board by: Nicole Rhodes, Deputy Clerk Enclosure cc: Property Appraiser File NOTICE Notice is hereby given that the 2016 Monroe County Value Adjustment Board will hold its Organizational Meeting on Thursday, October 13th, at 10:00 a.m., at the Monroe County Government Center located at 2798 Overseas Highway, BOCC Meeting Room, Marathon,Florida. This meeting is for the purpose of selecting Special Magistrate positions pursuant to the provisions of F.S. 194.035, and any other matters that may properly come before the Board. Amy Heavilin,CPA Clerk to the Value Adjustment Board ) 10/7/2016 Miami-KeysNet:Classified Ads Browse Ads Classifieds Back Mpnlighting Announcements Legals:Legals&Public Notices Apartment Rentals Need a job? AO 2714820 NOTICE... • Need to hire some help? Automotive — Dare�r�ted:Daoeer7 Ci E-Mar a mend Print this ad (0 SHARE ® � Newspaper ID#0002714820-01 • Commercial Real Estate Ad#2714820 NOTICE Notice is hereby given that the 2016 Monroe County Value Cleaning a House Adjustment Board will hold Its Organizational Meeting on Thursday,October 13th, • Fixing a Car Employment at 10:00 a.m.,at the Monroe County Government Center located at 2798 Overseas • Handyman Work For Sale Highway,BOCC Meeting Room,Marathon,Florida.This meeting is for the purpose • Personal Trainer of selecting Special Magistrate positions pursuant to the provisions of F.S.194.035, • Running Errands Legals and any other matters that may properly come before the Board.Amy Heavilln, • And More... CPA Clerk to the Value Adjustment Board Published October 7,2016 The Reporter Forecbsure(4) Find and hire the help you need) Legals&Pubic Notices(10) _ 1 Notice lo Creditors(4) I Foreclosed Homes Obituaries for Rent O I a Pets/Animals Find Homes with Rent to Own i ( Real Estate For Rent Options Access All Listings with$1 Trial!Go to hu dfoiecluscd.cou; Real Estate for Sale HUD Homes WI Services Directory Rent Option Foreclosed Homes Don't Last Long. Find Your Home Before Everyone Else Go to hudltomesusa.ore ( httpi/www.fikeysnews.com/classified-ads/ad13210553 1/1 10/11/2016 Miami-KeysNet:Classified Ads IDi KITCHEN PIECES STARTING AT$55 SAUDER Shop Now- Browse Ads Classifieds Back MQnlighting Announcements Legals:Legals&Public Notices Apartment Rentals Need a job? Adak 2714803 NOTICE... Automotive __-- Need to hire some help? E-Mai a friend Print this ad 1 SHARE in w Eil_I Date Listed:October 8 Newspaper lD#0002714803-01 • Cleaning a House Commercial Real Estate Ad#2714803 NOTICE Notice Is hereby given that the 2016 Monroe County Value Adjustment Board will hold its Organizational Meeting on Thursday,October 13th, • Fixing a Car Employment at 10:00 a.m.,at the Monroe County Government Center located at 2798 Overseas • Handyman Work For Sale Highway,BOCC Meeting Room,Marathon,Florida.This meeting is for the purpose • Personal Trainer of selecting Spada!Magistrate positions pursuant to the provisions of F.S.194.035, • Running Errands Garage Sales and any other matters that may properly come before the Board.Amy Heavilln, • And More... CPA Clerk to the Value Adjustment Board Published October 8,12,2016 Florida Legals Keys Keynoter Find and hire the help you need! Forecbsure(1) --- ------ — — Legels&Pubic Notices(9) Notice to Credbors(3) Rent To Own Obituaries Homes $419/mo Pets I Animals No Down Payment+Bad Real Estate For Rent Credit OK!Exclusive Rent To Real Estate for Sale Own Listings MLS Services Directory yourrent2own.com O i thiunb SUBWAY NOW HCLIICK HERE TO APPL NEEDED httpJ/www.flkeysnews.com/classified-ads/ad/3210859 1/1 r� THE REPORTER. NOTICE Published Weekly ��>h�r Tavernier, Monroe County, Florida tt$10430PrAiiittWaKtti� alue'''F/A►d]J tmon.�b i! .`' oldl�gOrsenliatlone).: PROOF OF PUBLICATION 1ne9i► hur:daj Octob � , '13th,800 O;e ,rptt18� * Mohr9 Cb nly;o v,mj�' STATE OF FLORIDA L C•pnpli} acb !of 27e8 over COUNTY OF MONROE +QA,5:0 �vay; Q n F!ort4L., 4.4114 101111#holj Rio Ir ,t. Before the undersigned authority personal) `�'�'S personally Er timiv lnLit_k the tir 3 appeared RICHARD TAMBORRINO who on �p o1 Y: t, ";„ �A9rte:a:a4lectt�'�3 '�el�^`='• oath, says that he is PUBLISHER of THE ±l a 0!. ©. . a tli �" REPORTER, a weeklynewspaper in ailt f.O35,o d' 4e qt: ;•, published & 18X o35 prict mkgtbetJ� :i Tavernier, in Monroe County, Florida: that the Il_• ,.� •= p, , f attached copy of advertisement was published Injahe so8y said newspaper in the issues of: (date(s) of ��> z �u, tip r, i ,•' publiic9ation) !mx MP 9001bolif ueA :t Affiant further says that the said THE REPORTER is a newspaper published at. Tavernier, in said Monroe County, Florida, and that the said newspaper has heretofore been continuously published in said Monroe County, Florida, each week (on Friday) and has been entered as a second class mall matter at the post office in Tavernier, in Monroe County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement. The affiant further says that he has neither paid nor promised any person, firm, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper(s) and that The THE REPORTER Is in full compliance with Chapter 60 of the Florida State Statut on Legal and Official Advertlsem Richard Tamborrino,Publisher Sworn to and subscribed before me this 7 Day of i(Z/ �� ,2016 )/(2//a,ty---7/' Notary y (SEAL) �Y BEVER&TRAEGER +g MYCOMMISSI091 FF 108704 ` i9r {,yi EXPIRES:April 18,2018 , /OP Bonded Thai tielrryFuNcUm:lera-km M 4}p Du IleWla,rinmv a Massimo,,0.5oea 5.2016 7A NATIONAVORLD HAGERSTOWN,MARYLAND MANILA,PHII(PPINES MOSCOW,RUSSIA LOS ANGElES,CALIE Feds will shoot deer at DBterte tells Obama you can iAFD rely video two Civil War battlefields go to bell,'warns breakup I: showing&aspedwith gum Federal government aturpohooten Rapine leader Dunne told ,1 w®target hundreds of Mike-talked President Barad Obaiam rasps can go t as It_ leas anoneilla p;des •�p released surveillance video deer a two Gn7 War bL'tefieklw is he in e speech ThmteY that net his -� t I' 1 r Tueadsy showing an Ili-year. Maryland ids December,launching strongest Made so far ega�st the US r7 old black suspect running arndd-yearpeogaam aimed al curb- w+ainaiddsm of his deadly adding ,q- I' bog damage m Brats and r from police while holding plants the maqurtd0 adding that he may raw- ., a •,s.= whet appear to be a gun be National Perk Salim saidIDoday. ray decide to'break upwkhAnada' '—-' "'Mal his left hand just before he The Agriculture Department Ile abu bashed out atm at de — r was fatally shot by omcen sharpshooters plan to Hf 243 deer Ikrnpmn Ikeda ea,. og the blue With '' — . • In a death that has generated • es Antietam National Battlefield and has also(darted Ids brutal crackdown a•e.,ww°m rowdy poems. • 278 at MoneacyNational Battlefield Inca damaptoguot),,Idph"eduy Tie Rnulaa OMbry aatlyuraghbad kefM arks kteesk The footage shows a man from December through March Since becoming pmsident in June, 5y11 aim Wwf-0u-rt ate dahese sdssBas,an amuaaneael crouching behind an SUV and under a program the park sayice Drterte has had an uneasy relation tart tam hssklapenY sew b tamed eastern sib Rook • apprised in 201t Both parks have ship with the US.and with Obamu heweemeig taw eyemt�eteyNNelakg,eyee a bane d ah 1 h�cweatpan from u • • liar n dehdtia man than and has declared intrntons to bolster �a'wflch weed"abut Rs • popNaaO Waeeryapksmm W}Gea.pgw keeeey n a,M a bstr.a at He then lurks the gun bath into • 10 times greater than the commonly relationswith Chin and Russia es he tie N g yro ate here muse aria.Bad ba ape a k gyp,b his waistband and tuns around accepted sustainable density of 15 to revamps Philippine foreign policy that prated a Knees batty k saw Swim portonTaba d gassiest to comerofa strip mud uo®- 2n per square mere.—AP has long leaned onWashingtoa—AP awry ships of tie Msetaraeae mast. cat,ram after him.—AP Hurricane Matthew slams Haiti, heads north THEA000Q TO PRESS Foreman said Matthew Western Hemisphere,bit- war to number of de& BuIlK including one person southern coast of Iraid could hit Florida toward the ling a coma of Hald what The country's Civil whose home was crushed an of from the test of the PETIT.GOAVE, Haled end of the week and push many people live In shacks Protection Agency said by a tree in Pon Satin and country.Many aural%wen — Hurticane Matthew in way up the Fast Coast of wood or concrete blocks. many homes were damaged a 26-year-old man who impassable because of slammed into]labia south. over the weekend The fore- It unloaded heavy rain as It or dstrayed. drowned eying to rescue flooding landslides or lacer . western tip with howling art triggered a rush by swirled on toward a lightly it's the worst Jmrriane a child who had fallen into trees Local radio reported 145 mph winds Tltesday,Amaianr to stock up on populated pan of Cuba and that live seen during my a rushing rivet aut orina that the weer was abnrddn tearing oil roofs In the food,gasoline and other the Bahamas life,•said Fidele Nicolas.a eddThe child was saved. high In pans of the dry of ' • pot end largely noel area, emergency supplies. Damage In the haNm-hh civd protection official in Four deaths were recant. In Cayes uprooting trees Nees and leaving The dangerous Category pan W appeared to be Nipper Jost east of where ed In the neighboring htiW n r-year Nelso a 6S-yea ' Mess bloated and choked 4 storm—at one paint the widespread but because of Matthew came ashore.'It DaMNran Rmbia and In Sr.old farmer in the own of with debris At leans nine most powerful hurricane In spotty commuNutbns, destroyed schools, roads, each in Colombia and in Sr.Leogane aid his trek n duds were blamed on the the region In nearly■decode blocked loads and washed- other mummer.: Vbtmu end the Grenadines. Bed when the wind ripped storm during is week-long—blew ashort around dawn out bridges the!WI ennowas At least three deader were The storm left the pen- the corrugated metal roof march awe the Caribbean.in the poorest country in the not Immediately dear.Nor blamed on the norm In Imsula that rots along the from their home Treasure West on Sunday,bringing Ad piece th e have been joined togee NOTICETO PATIENTS dllmsdm with them the prised rapt- thatkokthe same on the oean by centuries of concretion. Aed aagm,Wr 20.20rd,Dt Nado Douuww• HerComma ton Page IA et.a wed a several other flat am the andnu atom!de Cwmrm wi0 also be °^t,, ,,not be A, with a ..wary Y Orlmboy tw ManaA niv,e tea Caner Grace ardent unties Including from the Auxin Investors in mooing the oeriaedon to you romp carte.to seek medical can end mental this find b that its a mu- square metal spikes such the continuing neonate roam Dram the ma.that hana0 *lb ate d 27rt Cenary Onmlopy'bored reneedmedical ' Ile weapons dueling sword as were used in the con- were able to participate In been m needy touched In cy 000 21eoCaoto ,stay the can,,,,, aril iW«ty. that would hale car-e been r-mutton of the galleon,as the the a ha ytodn emu-peas Center oval comas.operational their anent booboo rind and used by r tailo and well assome pottery pee- skis Ian month.and maimed The ueatat crag toO and rerun and wit ma h t m kJao asaeel...Oar soldiers in die 1600sraid to.TIN erasure was band Sir emeralds Burt the mean mmmtmdrdn.dawateoo ilk pelves dead by A,mdnwo-HweMla .a Capt.Andy Harrod,cap- under than is fort errand depde adding to the coffers once w d the andwma oho ifyou nave any@asuma er congas ra your yo r Min of the ounce-hunting In an area known as the this part ma.ore Ends dour foOuwog Ibarinrc 1m,too5-2Bd.D0at aeeanm MN r boa;l.a Magruder. Quirsn:ovis Matron'said And finally, a whom. Wilzig Maooclud fbmceA Fired.Key West,FL 33040. hawed mairuks ty maps Once on land,the npl- tractor group of divers his enslartilunewermin i the areasthe vast ocean en and other melbas been working the rite of ..�eswa.s®a.awrm.. see. ' of that his crew IQ sand lath were trued ova to Mtn Mocha's sister ship Santa i underside,handheld metal Corcoran,chief conservator Margarita,which sank In the detectors.They're seeking—for Mel Misers Treasures.game steam in1627_ Notice of General Animal Quarantine and sal finding—amain-Corcoran win carefully and Crews from the Sea I ingtnanae from the Mantra padmdy wait for a duo- Reaper, which Includes Smarr de Attth. the cos known a electrolysis Mel Fisher' grandson Pruasatt b Ouder Gas,'I'd"Suttaae me IriN..Dcpaenod d Aprlaa"sad Spaeth gale.the sank in—who an circuit await loch Fishes-Abt have been Larararie Services Oi tin of Arend hdatry,homy established an Annul IM'T ' a hutfoae off Key Wont In moving through wvater—Is continuing to excavate the 2o""nd fejt'o'''''`i"g(4c"'rio su' II`` September 1622 used to remove therock-like Margarita orteckCie and last The aermmere Cooed surd es Key largo bed retie Mans a 91)aomn trough The mom sent the ship and layers drvrffidioa from due month returned lath some. as Wavle of the Florida Kew to,end bebodng,Key West(Mae Metre rOD. most d her aarandcargo to raper and Its handle thing that to an tuttnined to oceanaoo,andaeanered Much of the blade h eye looks like an oddly Thasanavumerabkattedmprwerethsapro5dt eNroSMdSawtimnwt:dr } some dhin a mks-long trail reposed,but the hilt,ohan- shaped rock.But the dulled la 6 a aargor b eel mwrarkapk tisrsx. Tin rgmohbw i own the dammsgwaes. die.remains covered in con- eye ofauraswo diver knows rove y ^taprne=k.t oo0s'm•and awaroos d ew Matod'a are aboard the claim and will take maahs those rocks are enually p'''d lima daeward to prmdaerrb htheahaa. Magruder rwmed to Key to mnserve,Gomnm said dumps of sflw coins that 7M wovwrtwrN ma9anfmak anomosadlne a>aarlhhesraa wimerst aeernaaafQrl ton the D.nadment k montited and k a viotnon of Section 665A0.Flmka f 61169.1a0wrm of.;ran reeling purdseon to allow their winos to ewer at bee Gym enbk upenm for the MN hen mayclaim a refund the armrie sea oust pot sent the norus Ia especial ado Depatre tit Jni gale m Sunni bled near Mon Marta a too at Key Late.Oval.of tvanadt 10 years These people also by contacting the Florida Batwing permission to Wva ns wen nut to ire s on mew C.trige.of Nt.jr.y moen . Cornrow!km ku Pap lA posted our personal tele- Department of Agrindture kapecn d of are pro treatment effeffective easiest sonereeven within phone numbers on social and Const Salina at Me areoWs to Ise leaded and Deportment personnel.Doom.off seeker al re McCarthy'.di&cuit decision media.which we vier es 550-168.2221 or 800.435- Woe.*OwniceesiammhDoeromge aLti emrie birds,We°Prpetarienwy to dose the business they vile 7352 seeking permvm to lam tsmaeaanal allow teaboala to co impacted and treated, had successfully nun for 10 -lye work In Key West, 'If you do not lune pool Iimmom y,byDepamene Mmes.,. years,Rick mid we hnt surd In I:cy wart of Payment'oral us you Pbma visit marine/1F rorrebistacom cc al teno+islpRJt 1-B'10-its a 'II war Jot time to dose for then e bane,pa of 30 name and email address a ran K�-� i 71521 l , after 10 very good yeah,' years and we always try gymmemtoerrhipse gm all. itek said on T esday.atlll en be good neighbors.We cam and we will send a Effeedv¢October 3,2010 surprised by some people's closed our business as receipt to enable you to �Ziuidf Asg/ ' hush response. best we could.We wen not claim parr Windt'the ugh M;tSnot,lA.Snot,D.V.M. I 'IVF has had gym men- able to girt people much state. SIVA VourtrudorvDiiector bras go on social media notice,but knowing out Monroe County prop. Dnodumr or Arno Inewnry • to my we basically tipped faithful gym members and say records show• that people of and this b ism- friends were going to be McCarthy awns the build- "'••s".r wow pletely untrue."he said In covered by us personally log at 1119 White St.Before ban ore had written Wand as well as being covered he acquired It and opened - ... ' - checks for chest people by OUT insurance On us the gym,the budding had - Advertise..Better, who we thought were out comfort In knowing we did housed a bagel cafe and bands bur they jumped the the right thing' before that It was a video it Pifke Ogig Rmilt S Tbici- 'ie7ei te! . gun in their judgment of us Wand Gym,1119 White rental store. There was '� ,.;:FR.YiSTNE GAIN Ad..wY Cir,Fder and now well let Jam make St.dosed pemanendy at 6 no information mailable w f t:•- - claims forlbehnfunds from p.n.Frlday:Aceordingto the Tuesday about what will y fra.ar�w 7 305292.7777 a.232 the surety bond whkhWe've signs posted on each win- replace Island Gym. ICI11l.Cl'I aballnrksyanasvr.mm bad to maintain at maid-dam 01 the building mem- amTMkaweaan me NOTICE NOTICE OF MEETING LAST DAY TO Notre a Mrv*on,,,mW nhe aura M.me Covey Who Key Wed Bight Management Dlamot Board Mashing REGISTER TO VOTE edertmeu Boat wit Mid an Orgearai.al Deem on Wednesday,October 12,2016 et 500 P.M. thusear.Onroeer 1.h.no taco am.,aar sa.o.Canty Old City Hag Chnnhen,510 Greene Sweet TM laid*to register to vise v Nape you pollee party Gceawmwe Ceaw bce:au a McOvo,aess 144ta4r.BOCC ADA Assistance:g is Vas pansy of the Cry of tat'ha Gaeral Erection fa Meeting noon.Martine Fiore. Kay west ed voter y thla ate Tta meBiignewmepapa aaNtt4g 6peGal Mapvm tommpyy with en regakernanta of the America.with r�.ill not be ti90b to 0000 a la not n7gwtena users this Nee pose...pewee b oe ration or F.S.1n035,and o-p b'W� INN Pieces sail ma TTy nether at B]0- Tuesday,November B.2gt6. o'er manes tut nary properly come Woe en Bond. 055-8771 o0JO-955-8770(Joke)muse ADA Covdevtor atPity An.CM 305-809.3731 at bast five butanes,day,in wranea R.Joyce m are God to no ate for nor language W 6wupwahsor hr FLcfam Agmmmnt Boas eruo tiler.misters[stoning devices, Agaebcdmump �nwlatehy`asabk/mural. wre.wwwe..erwe new t w a'+�law a..re... m Tut Ksv WEIT GatmER•5unoas',G:oau 9,2016 9A WORLD . , . • . , Saudi-led coalition airstrike hits Yemeni funeral, kills 82 i IREASSDeUSED►AESS government of Pmldmt told one rester, Mural Abed Rabbis Mamoru Ball Tewfq. �" _• SANM Tenn-An 0U- M well as their allies.anal. Ambulances rushed to the I tulle by ayoto meled armen.Ism ofaleh.President All Abdu0ah site to fls In radio be to ;I, on SutddryUegctedefwa•Seth. hospitals In nib broad• .1�• al hal packed with mourn. Among those killed was ants.the Health Ministry •- ,7�:'i en inYemenk capital Sane,M.J-Gen Abdul.Qader Ilihl,summoned off-duty floc. ) t k, Iliheggg t kart R2 people and head of the capital's local tors and called on residents '.. �1 s ,------- turning Imo a'Takeo(council,accordingto the to donate blood Resmen, F . blood'aamding to a senior oifidals.Saturday's tune•mean St0t.gifted trough it, fw�,y;�r{ w AA Health Mmistryoifsial. al vas held for Sheikh All the rubble in much of more - " , ,'-kk,.., Nasser al.Argely, the al-RaWhaq father of GaW casualties,but a fee tsar Health Ministry's undersim.at-Rawishan, the Interior erupted hindered theework .. sl 9 (_. - relay,told a news confer-minister Intleetxl-led goy. MohammedAbdd•Sehm, Y g• I 1�• i . ern that the take also left ammo.Gehl AI.Rlshwan the Hota is spokesman In r- '— ..-ds .. 7y' s. ' 534 people wounded.The was salmnly seconded In Sams angrily denounce � ., = — '°", } q cruelty figures were not the:meth the al mWle as the latest an i' _ e'' 44 fund he added. In the aftermath of the of'genocide by the Saudi- , p. •t•- s •.pis O ^� Yemeni security and used.strike.hundreds of body led coalition k..T4 v-.e •!cal officials officials said the dead pans were found strewn •Tie&Bence ef the United 9./ 7 )° ab� and wounded Include rot•to and outside the hall Nations and thebetcmatbn• `��f-/_ ' j. Matt and 0eau)ty officials Rescues collected them In t community Is the toad. - . - ens-mer.c from the ranks of the Shiite sacks. tine of the meet knew'he gage Megaet Ile aftermath of a Sa.4aa a a91en aleebbe Sahel/In Saaaalmaa.9anard lioethl rebels lighting the The place hen been mid.'These modem ell eaadtr awe mes1 sandals aq at lent 1 Neeple kale Mrs Wad h a Limed mita Intemationelty-recognised tamed Into a lake of blood,'not escape dhine justice' aletbeo tkal targeted a forth bit In the aeihl,Sao.. . Baltic region worried about Russian Denmark's intelligence agency stops book of ex-boss nuclear-capable missiles in Kaliningrad THE A65DC1AmIgESs damn of Rd1e249,,one Denmark's largest radio sta. MELISOCUIFDfans ..,., ., rr , ... s - the mean. COPINItAGEN.Denman eons,width also seodved an e. - -- 'The Islander ballistic -ADanishrourtnaodered InJunnion. WARSAW, Poland e/f L +=,}' t-'•. A misiesystem is mobile'he two large Danish media ore- Ekstn Blade told the - Poland and Estonia �s�'=){ S- e -s old In a statement Saturday la and 40 bookstores across bJunnion forbids wholly or espresedcononnsSatuday —"v t.,Y. I ��ii As pan of the plan ofmm• the country oatepubfsh or par0ypdnthg the book- that Russia has mewed nude- .t? C-- ' , bat training,missile troops sell a book base on knee The PET agency mid u•apabk iskanden ballistic -� ....., ' - me engaged In training on Wevn with Denmahtfrme Friday It also secured m missiles into Kaliningrad a.—' a yes-round basis.rover- domestibtetgamagency injunction against the pub. ' Russian Legion on the Baltic . • LL I log great distances of the thief.lakob Schati Usher of the hook,which if Sea,with one Diktat my- • •-. Russian Unitary In vatous The court MI:meelon based on Inteninss with leg Rosh appear.eager to izi ways:by sir,by sea,and was made at the request Scher(dm agent)':boss ku dominate that badyefwater. IL— - under their own power• of Dmarukk Security and seven years. Russia, meanwhile, •.` e - -r Ile also said Aesta used Intelligence Service.known In a television token- saps the missile toe being ..s., - the deployment to figure out as PEE which feared the view PET head firm Bond deployed as pan of regee- IieC�N • tie v1diq Par Pea what range a US.spy said. book-Seven years vdth PET'Andersen said they had lie Munn,'meoerenen en neerilb TM mammy lire hew mold contain marts reacted after ads claimed Kaliningrad %add tar ala kpasNleSel of, Rauh one Dsdsh media attkhed the book was sea.h khan le SOIL exposed lsodtg and The development romp before loading It on the the count overnight nding operations,the mown and amid heightened tensions ERR that he sees the move Russiahfsouses the Russian Anibal(a cargo carnet)tight wheh they lamed about the unknown.' It berxeen Russia andtheWesl as part of a longer Russian Baltic Fleet,as well as too). under a US.n000naiSSen.e Saturday.trim Blades.chief "We now have gams to the over Syria attempt to dominate the epic land form and an satellite thing above In order eke Pool Madsen nahv It husked aeepetendyeading It seems to are dot this Baltic Sm. ale hem deudunent with to verify the parameters of was'compledy ludicrous' It;Borth Andersen told the If re mother amp Its the In the long term,Rush's fighter.,bombes and hell• that spaceoppaeaueaWa did that PET Vanes what the TV2 tunnel adding the mew general mnee,t of escalation wish Is to bring the Baltic content as well as an can. not have to wait too long free ems should mine ey may ask for den Injoacton that we see at least In rhelo-Sea and the passages leading ly-warningradar system and (for results);he said,with- Teydmes In aneotig t. to be MWedi mating emsalvc rind'said outgoing Estonian to It more and more under other egdpmenl. out elaborating. end democracy,' told Is found.'kb hale no Interest president Thomas Hendrik Its conmo(end to control It The lskuder,which an Other countries In the Imam Ramskeeg thief Inhddag back the book' Ilves,according to Estonian mesh ate It does the Black be equipped with a eanven- region me also nervous. bradentee ERR. Scs,'Teens mid Donal at a nuclear maimed, Finland and the United u�.rser Polish Defense Minister Wedged between NATO has a range of al least 500 Stain signed o bilateral .°..mwmnmm • Anton Meelerewlee sald members Poland end k0ometert(310 miles),plm• defense cooperation pan : 2 City of Key West,FL , Poland romskim the matter Lithuania and the Batik ing mast of Poland with- Friday pledging doses mil.. o'highest concern'and Is Sec Kaliningrad h viol to In Its rends when It is In It ey collaboration at the Meeting Agenda Full What-Final monitoring the situation. Russia's mrategie position.Kaliningrad. time when the Nordic cone- Planning Board The chief of staff of the Separate from the brslan Russian Defense 6llnisay try h Increasingly concerned Ttoeeday.mmobem,mut 030 PM ad Camas Estonian Defense Forces,mainland by 435 miles,It spokesman Ma}•Gen.Igor over neighboring Russia's ,yanyn ,at.as.ws,yaeeays„wxaeer cry U.Gm.RIM Terre told h the westernmost)let of Kenshenkor pisyed down activities In the Baltic Sea ,m at 0m...wea woe Arnatuaris OA anatasw ace eeON r-r•ranw TIT oc aseoo s-amwmo-asammw ma.a seawan.-oms.maaasn a w,.se•warm.days ringiAge treadreare ass..army German police find explosives stashed in apartment w��.adr re o sorsewmsse Approval d Minute. IRE/ASOCLUED PRESS mooted from the five-sus.as 22.year-old lobe,Mail he h daogaons.•Bernhardt 1 try.puoenent building In from the Dammam area.said. Action:WIN BE]RA-German Imes- Chemniraas tilebomt squad and urged anponewith lea. TWO people who had 2 �orO^ebpmem PWd-WYeep8gteaea I thrums found mural hot-removed the implosives,motion of his whereabouts 'contact(with Aibakr were 0072000f7Du•00lgae000720a q .1 O0 11311-0 Mtso D.v berme t glum.apgli deed gams of to lets•which were not considered to contact photo of."Hwy Will Into malady nor the YOtU11-A Pit*,Dvealop hoer Ran application the esphuves In an apart-ahble enough to move far.released a photo of a dark. Chemndu train station and a km nadwakemed d•.atenm end dlmet matt they naked SttimdayIn They were then destined halted men wearing a hood. third wU feud downtown, prmpetYlsom.d in eve iPS toning deo-td the eastern thy of Chemnin in a mended dndo etoa ed sweatshirt and a said h e Bernhardt said adding day Seatonar td erotml.C '.nn of OrtnmLand'on korn Cary asthey sought Syrian said an police sa wU lest rem wearing similar being questioned with d Rey West.Florida. I tun suspected of planning he a highly while mit.dotes t elope thee dteymigeet M7p 1.10 a bombing attark The tus• time'Bernhardt said adding •ab have to assume that authorities(rod Abair. s M E the00712 V000000:arOnee RO 108738) remained on the rum but that weogo 0Wrm•ODCO001AIUrent re pen etas scant eon. AraQratiw enr ma•het wdoncnmoe end threemnsaee were detained deco a more dargcmus ruse stein reemeeeaaa n°mean rrse ern and being questioned.polkr than WC Ile&I not idaulfy NOTICE TO PATIENTS aontinneeructure ardwasramen accessory Maxie Nip said. ten qpe dapfmhe a.of Smear ZQ 2010,Of.Pomade Rta�m�,e�s. Density Wtiden'W(HHDR)Zodag Deus dew Stimy pollee epebeoeue The apemnenl was raid. Herd,wO not beadlmad who 2lat DenNy Gay of Kay West,Forma. Tom Bernhardt told report. ed after local authorities Onmbgyeo howl+A•Gaauat eGesee Carer• i ees to nwM food eadvea from German You 0may00 wdewmwkntesed card and sonnet 4 Yararma-ed5af{eplarArw.(RE.00OSie61- avvhocotobed domestic Fh Nr10d 21atornby Oaw,o,b,",,Se,,rnd OnmaO;Ant e730an)-A rearm er•rename to byefelygamn '.gemtm ages- moireceeckoin by ommetrO.C olo.dn .. eo roerr!brk requirements m add tamnetr t cuddly through the apart-cy that the suspect might be 21e Cereuy Oncddgr ern Ahrta a Gomame Comm may deter:mated rmnn the Meson mmL whkh was nlde old- etenend ttuthr was tltm4')51 erdM sOed a � am kg unon Oessity Residential(MDR)Zoning District d me day. to be planning a bombing enabeated by Oardero-Hm a.end Cry ens Key Went,Ronda They were not just)y)ng attack Whn police knocked 6 VerWmd-021eRHMaDto.(REe00019(TO- con onlMlsslenahle. dawn to elms hareem.no :you lure army g,hmkroprmraaaapvWgYo u 000000;AK.1073351)-A request kr a rename In was eelalle*.m➢hiddel oesn ens Wide. ma-S - Ya�Y79BWB1.awdmb9128H order mmnweui a ga(SF)Zels hake to property keeled he foal Snuny pose put ore en RemoveO Wed,Kee Welt,R.330e0. ire Ke We Rote.. 7mdrg Dhamtd0rn Key Ws.t,Ronda. I About IDO people were aka identifying the suspect ,•... .lea-era•..•,--a- ,e,... a Variances-ex Eaton eta.a(RE.00006kw- 1 000000,A101006513)-A request tnhildne NOTICE OF MEETING NOTICE damned cock mem mn worms and brick i Tunas Waterfront&hamay Board Nona h tweet den die the 2016 Menge Cony Yale pews to property In the Ma62 mi g twice 1 Monday,October 17,one Ad,enn.n Been;we toed m orgenhatmtl Meeting on per Section DO-381,Section 122-8e00)d imp 603 PAL Lord Old ON Hail-Men Cnenbm Governmea Censusatedat 2,Odder 13:at al NOwned alevie CconowaeBOCC °wined oft he I�a el Want, Cad.d 510 femme 09000 M HWaaM,BOCC Ordrarrm darn 1 wrap Roan Mamhm,Dodd. 7 Antral ePA3 Re port Perm11 d...7..,a,ww.-.m,...rw..o ..n....,e shem..r:ghae t.p.Pwd..t:cfeg SP.'.nMay rtee Akoatlon BysamTDPM)Annual e-woo II a...la.aa saeav•r..a oar ow err-.wean (aos.Lbs Wsmdea ne porhionto lthe 00055.W way -Gno,arm dmq traddg W moNleeno MI a.awe �n�m.,•--aaro�.e,a.aen n�� onaer mdlera lmat may D•oP.dY mnr bm's err Bawd ,pJnrtwan ra0deB0 try Becton age-WSd end o.ae..-lea tr:+.a Noy lee ICAa the Lenart.OmerkorneraCtly rleoy au dam Coded i ) er e CleMmeM�Che Ad>smr,t Board Ordnersu d the City d Key Wort,Florida mr,wr•o.. m ...rsr,err..-•.. air m......ra. too l NAME OF COMMITTEE CURRENT/PREVIOUS NEW COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER O C b COMMISSIONER COMMENTS COMMISSIONER KOLiIAGE'S NEUGENT'S CARRUTRERS• RICE'S RIURPHY PREFERENCES PREFERENCES PREFERENCES PREFERENCES PREFERENCES Monroe County Local Coordinating Board Neugent Neugent for the Transportation Disadvantaged Small County Coalition a.Neugent a.Neugent b.Rice b.Rice South Florida Regional Council a.Neugent a.Neugent Resolution??-2015 b.Rice b.Rice Changing the name. Substance Abuse Policy Board Murphy Murphy This is a voting position. ---- Tourist Development Council Kolhage Carruthers Chairperson or their appointed designee to sit on this Board. Value Adjustment Board a.Kolhage a.Neugent b.Neugent b.Carruthers c.Carruthers- c.Kolhage— Alternate Alternate Voter Canvassing Board Kolhage Carruthers Chairperson has to sit on this Board. C—�= --- —--- -- --------_ Monroe Conn 2016-2017 VAB Contact Information Legal Counsel Attorney Jennifer Sanchez 305-293-0084 jysanchez@bellsouth.net VAB Board Members District 3/Mayor Heather Carruthers 305-292-3430 .. •i 3 elu t.1e,.m,tea,1'lK1111111111.1111 District Two/Commissioner George Neugent 305-872-1678 i 2e.. School Board Chairman/District 4 John Dick 305-289-1553 John.Dlck@keysschools.com School Board Citizen Member James Leonard 305-743.7368 JMLEONARD2003•GMAILCOM_ Monroe Coun Citizen Member John Repetto 305-289.6000 bre.etto• :maii.com - - - — - - --- - - VABSpecial Attorne S.ecial Ma:istrate Magistrates Commerical/Res.Apprasier Magistrate Tan:ible Personal Pro./Res.A..raiser Ma:Istate ._ _---terClerk to the VAB Clerk _ Nicole Rhodes 305-292-3412 nrhodes•monroe-cierk.com Property Appraiser Property Ap.raiser Scott Russell 305 292-3404 PAO•mc.afl.or: A..ralsals,Classlfications,Condonminiums Dee Dee Hamish 305-292-3521 ' DHarnish_ •mc.afl.or: A.praisals,Classifications Mike Russo 305-292-3413 MRusso•m .afl.or: Exem.tions L n O'Connor 305-292-3492 LGarda@mcpafl.org Tan:ible Personal Pro.erty Jack Kane 305-292-3504 JDelamater_m..afl.or: Le..1 Counsel John Dent 941952-1070 'ammon•dentmcclain.com Nicole Rhodes From: James Dorl <jjdorl@yahoo.com> Sent: Friday, October 07,2016 1:44 PM To: Nicole Rhodes Subject: Re: Magistrate position on Value Adjustment Board Hi Nicole, If you are off today I hope you are enjoying the rare county four day weekend. No I do not have a resume because I have been self employed with either the law firm that I was a part of or now a solo practitioner for the last thirty years. Honestly I am too busy to create one. As far as real estate experience goes I have litigated real estate cases for the past thirty years and have been a member agent of The Fund for the past six and a half years,Agent#5026. As an additional reference I would list John Repetto. Again thank you for taking the time to consider these letters. Sincerely, James J. Dori, Esq. JAMES J. DORL, P.A. Suite 12 First Professional Centre 5701 Overseas Highway Marathon, FL 33050 Telephone: (305)743-6565 Facsimile: (305) 743-4143 CONFIDENTIALITY NOTICE: The information contained in this e-mail message is intended for the personal and confidential use of the recipient(s)designated above. This message may contain information that is protected by the attorney/client privilege,and/or some other legal privilege, and any unauthorized or inadvertent use, receipt, disclosure, dissemination or distribution of such information shall not waive any such privilege. If you are not an intended recipient of this message, and/or you have received this message in error, then please notify the sender at(305) 743-6565.Any unauthorized and/or unintended review, use, dissemination, distribution or reproduction of this message, or any of the information contained in it, is strictly prohibited. From: Nicole Rhodes<nrhodes(c monroe-clerk.com> To: 'James Dorl' <jidorl(c�yahoo.com> Sent:Thursday, October 6, 2016 2:48 PM Subject: RE: Magistrate position on Value Adjustment Board Hello James, Thank you for your interest in the VAB!! Can you send me a resume with more information and background experience? Also, do you have experience in real, exemption or tangible property? Nicole Rhodes Monroe County Clerk of Court 500 Whitehead Street Key West, FL 33040 Office: 305-292-3412 Fax: 305-295-3663 it 1 1 ii From:James Dorl jmailto:ijdorl@yahoo.comj Sent:Thursday,October 06, 2016 2:45 PM To: Nicole Rhodes Subject: Magistrate position on Value Adjustment Board Dear Ms Rhodes, I would like to be considered for the magistrate position on the Value Adjustment Board. I have been an attorney here in Marathon for the past thirty years and believe that I have a reputation for competency, honesty and fair dealing. I am currently approved by the court system to serve as a special magistrate and usually am the person who Judge Becker appoints to do mental health hearings at the Middle Keys Guidance Clinic. I do not know if references are required for this position but I would list fellow practitioners David Kirwan (email: kirwan@bellsouth.net) and Mitch Cook(email: mitch@mitchcooklaw.com) as references. If you should need other references please let me know. Thank you for taking the time to consider this request. Very truly yours, James J. Dorl, Esq. JAMES J. DORL, P.A. Suite 12 First Professional Centre 5701 Overseas Highway Marathon, FL 33050 Telephone: (305)743-6565 Facsimile: (305)743-4143 CONFIDENTIALITY NOTICE: The information contained in this e-mail message is intended for the personal and confidential use of the recipient(s)designated above. This message may contain information that is protected by the attomey/client privilege, and/or some other legal privilege, and any unauthorized or inadvertent use, receipt, disclosure, dissemination or distribution of such information shall not waive any such privilege. If you are not an intended recipient of this message,and/or you have received this message in error, then please notify the sender at(305)'743-6565.Any unauthorized and/or unintended review, use, dissemination,distribution or reproduction of this message, or any of the information contained in it, is strictly prohibited. 2 HIGHSMITH & VAN LOON, P.A. ROBERT E.HIGHSMITH* 3158 NORTHSIDE DRIVE DAVID VAN LOON KEY WEST,FLORIDA 33040 KASEY W.LIBERATORE TELEPHONE(305)296-8851 FACSIMILE(305)296-8575 *BOARD CERTIFIED WILLS TRUSTS a,ESTATES ATTORNEY david@hvl-law.com August 15,2016 Via Email: Nrhodes(u�monroe-clerk.com Amy Heavilin,CPA Attention: Nicole Rhodes Clerk to the Value Adjustment Board P.O.Box 1980 Key West,Florida 33041-1980 Re: Special Magistrate Value Adjustment Board Dear Nicole: Please find attached my resume for consideration for the Special Magistrate position for the Value Adjustment Board,Monroe County,Florida. I have been a practicing attorney in the State of Florida since 2003 and have concentrated my area of practice in both litigation and real estate. My practice has afforded me the opportunity to be involved with and have experience in the valuation of real estate,issues related to homestead exemptions and classifications as well as valuation of tangible personal property in both Monroe County and Hendry County,Florida. Additionally,I am familiar with Chapter 12D-9 of the Florida Administrative Code and the Uniform Rules for Procedure for Hearings Before Value Adjustment Boards and served as the Special Magistrate the Monroe County VAB hearing Petitions for Exemptions last year. Thank you for taking your time to consider my resume and if anything further is needed please do not hesitate to contact me so that I may provide it to you. ( Very truly yours, avid Van Loon 1 1 � p REAL ESTATE $-ESTATE PLANNING 4 PROBATE$' LITIGATION DAVID VAN LOON 3158 Northside Drive Key West,Florida 33040 Office Telephone: (305)296-8851 /Cellular Phone: (305) 797-5444 e-mail: david a,hv1-law.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. Member, Sixteenth Judicial Circuit Judicial Nominating Committee-2014 to Present. Chair, Grievance Committee"16"B, of The Florida Bar-2014 to Present. Supreme Court of Florida Certified Circuit Court Mediator— 12/2013— 11/2015. Special Magistrate, Monroe County Value Adjustment Board— 11/2015—06/2016 }' 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 di 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 AWARDS/INTERESTS Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014 Rotarian of the Year—2009-2010 Boating,Fishing, Hunting, Diving,Triathlons 2 1 COMMUNITY SERVICE Rotary Club of Key West: President—2016-Present President-Elect—2015 to 2016 Secretary-2014-2015 Treasurer—2013 -2014 Board of Directors-2010 to Present. Member—2007 to Present Recipient,Paul Harris Fellow 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 Little Conch Baseball—Volunteer Coach—2012 to 2015 Key West Junior Football League—Volunteer Coach—2016 to Present DVL.resume-rev 08-2016 3 1 PARWANI LAW, P.A. 9905 Alambra Avenue PHONE:813-514-8280 Tampa,Florida 33619 FAX:813-514-8281 wcbsitc:w'ww.parwanilaw.cnm Rinky S.Parwani,Managing Attorney,licensed in FL,CA.TX,lA tinky@parwanilaw.com parwanilaw.com August 18,2016 Delivered Via US Mail and Electronic Mail (Nrhodes a,monroe-clerk.com) Amy Heavilin,CPA Nicole Rhodes Clerk to the Value Adjustment Board PO Box 1980 Key West,FL 33041-1980 Dear Clerk: Please find attached my Special Magistrate Application for the Monroe County Value Adjustment Board Attorney Special Magistrate in the 2016/2015 term. I have also enclosed a copy of my resume for your review and my training certificate. I have practiced law for greater than five years with ad valorem experience. 1 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 17 years. I have six 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 have been the primary attorney handling the good cause decisions for three years. I also have either been an alternate magistrate or a special magistrate from 2009 through 2015 for the following counties: Osceola, Hernando, Lee, Polk, Pasco, Manatee, Santa Rosa, Marion, Pinellas, Monroe, Indian River and Sumter. I also handled good cause decisions for Manatee County in 2011, 2012 and 2013. I am currently legal counsel for the following County Value Adjustment Boards: Hillsborough, Osceola, Sumter, Polk 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 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. Thank you for your consideration. Please let me know if there is additional information you require. Ve tr ly 'ours, n y S. arwani 9 I Blackboard Learn Page 1 of 1 2016 VAB Training This is to certjfy that Rinky has successfully completed Value Adjustment Board Members and Board Attorneys VAB Training OH July. 6, 2016 https.//www.coursesites.com/webapps/achievements/previewCertificate.do?course ida 334... 7/7/2016 9905 Alambra Avenue 813.514.8280 Tampa,Florida 33619 rinky@parwanilaw.com Rinky S. Parwani Professional Parwani Law,P.A. Tampa,Florida Experience Managing Attorney Successful small firm practice. Variety of cases including but not limited to real estate,debt resolution, foreclosure, mortgage modification, bankruptcy, litigation, immigration, probate, wills and Dusts,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 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 oft e Year Aw r L Recognized for Pro Bono Service from 2010 to 2014 by 13m Judicial District Selected as American Bar Association General and Solo Small Finn Diversity Fellow for 2011- 2012. Selected as a 2013 Super lawyer Florida Rising Star. Nominated from 2013 through 2015 for the Riverview Chamber Business of the Year Award. Middleberg,Riddle&Glenna 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, T1LA, 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,internet 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. Education 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 Memberships and Florida Bar—Admitted 4/2003 Bar Number 629634 Associations Texas Bar -Admitted 9/2005 Bar Number 24049868 California Bar -Admitted 12/1998 Bar Number I99487 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 Brandon Bar Association Tampa Bay Bankruptcy Bar Association National Association of Consumer Bankruptcy Attorneys American Immigration Lawyers Association Publications 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 201 6 Other Business Hillsborough Community College,Adjunct Instructor,Paralegal Program, and Teaching Bankruptcy,Legal Research and Writing I and II,Tampa,FL Experience 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 tl � d Nicole Rhodes From: Toni Viens <toni.viens@appraisal-education.org> Sent: Sunday, September 11,2016 4:45 PM To: Nicole Rhodes Subject: Special Magistrate Appointment Attachments: Qualifications -Toni Viens 2016.docx;June_Viens_Feature.pdf Dear Nicole, I enjoyed our conversation from last week and hope the weather in Key West is cooling a bit. Attached are my qualifications for your review related to serving as a Special Magistrate for Monroe County. Please note,I have served as a Special Magistrate for Hillsborough County and have also served as a Hearing Officer for the State of Kansas. In my positions with Johnson County,Kansas and Harris County,Texas,I presided over numerous settlement conferences. I am fully versed in the appeal process.As a Special Magistrate and.Hearing Officer,my decisions were based upon evidence provided and conclusions of law. My hearings are professional, respectful and remain on schedule.I complete my written conclusions typically within days of the hearing. My appraisal knowledge covers all major types of commercial, industrial, lodging and residential properties. I teach the Uniform Standards of Professional Appraisal Practice(USPAP) and am fully versed in the requirements of appraisal methodology. I am also a Florida State Certified General Appraiser: Certificate Number-2799. Attached is an article on office building valuation which I wrote for the Internatiional Association of Assessing Officers' (IAAO) "Fair& Equitable" publication. I have come to Key West numerous times and would be readily available to meet with you personally. Thank you, Toni/ Toni Viens,MAI, SRA Real Property Consultant Mass Appraisal Valuation & Education AQB Certified USPAP Instructor Florida State Certified General Appraiser: 2799 Texas State Certified General Appraiser: 1380285 Course Developer& Instructor Phone: 913.912.2964 E-mail: toni.viens@appraisal-education.org 1 Mass Appraisal Valuation * Commercial Market Modeling* Appraisal Review Appeals/Litigation Support * Appraisal Education 2 Toni Miens,MAI,SRA Mass Appraisal Consulting&Education AQB Certified USPAP Instructor Florida State Certified General Appraiser:2799 Texas State Certified General Appraiser: 1380285 Phone: 913.912.2964 E-mail: toni.viens(adappraisal-education.org Mass Appraisal Consulting&Education Company Focus Represent appraisal jurisdictions and property owners to determine if a property is properly valued for ad valorem valuation and property tax purposes.Full understanding of appraisal methodology,including the valuation of commercial,residential and industrial properties as well as appraisal review.Comprehensive knowledge and instructor for the Uniform Standards of Professional Appraiser Practice(USPAP). Consult and develop reports for property appeals and other government valuation considerations. Instruct commercial and litigation staff on USPAP, valuation methodology,commercial property model development and defending values in the appeal process.Work with legal counsel in preparing for property litigation.Preside over settlement conferences between property owners and/or their representatives and appraisal jurisdictions.Instructor and course developer for numerous appraisal courses provided by professional organizations,states and universities.Contributor to industry publications.Course and webinar developer. Employment History Associate Chief Appraiser and Division Director Review/Litigation Department:Harris Count Appraisal District(HCAD) 2012—2013 Directed Review/Litigation Department related to defending appeals for real and personal property within Harris County,Texas.Oversaw 34 litigation appraisers plus additional support staff.Coordinated activities with both internal and external counsel.Consulted with appraisers and attorneys on defense strategy.Worked directly with other divisions to develop consistency in the valuation process.Provided direction,instruction and explanation related to the Texas Equal&Uniform Tax Code. +14` 1 Manager of Commercial Real Estate Johnson County Appraiser's Office Johnson County,Kansas 2008—2012 Directed commercial valuation and litigation processes for Johnson County,Kansas.Responsible for annual valuation and defense of all commercial real estate.Managed commercial and litigation real estate staff and provided both informal and formal training.Addressed valuation questions from county officials and property owners.Established policy, goals and objectives to assure compliance with county,state and federal regulations. Instrumental in developing automated appeal packets and commercial land mapping with valuation components.Established"Settlement Conferences"to expedite the appeal process. Reduced formal appeals by over 70%.Maintained an excellent relationship with jurisdictions as well as property owners and tax consultants.Worked with the State of Kansas in providing valuation and litigation education to other counties within Kansas. Special Magistrate Hillsborough County, Florida 2004—2007 Appointed by the Valuation Adjustment Board(VAB)with responsibilities to preside over numerous real estate property appeal hearings including; single family,residential subdivisions,townhomes, condominiums,office buildings,retail centers,apartment complexes,marinas,industrial parks, automotive dealerships and other property types. Determined"Burden of Proof'based upon the presentation of evidence provided by the Property Appraiser and the taxpayer or taxpayer's representative.Appeals heard without bias and decisions based upon evidence presented at the hearings and conclusions of law. Director of Research Hotel Valuation Services(HVS) Global Hospitality Services: Orlando, Florida 2000—2004 Studied the impact of on-going economic conditions within the hotel industry.Published quarterly reports on the lodging industry in the United States. Oversaw the database of 37,000 hotels.Primary instructor for hotel valuation for new company employees. Vice President, Chief Appraiser Phoenix Realty Advisors:Hartford, Connecticut 1991-1998 Company was a wholly owned subsidiary of Phoenix Life Insurance Company. Responsibilities included overseeing the valuation process of the insurance company's real estate investment grade portfolio. Ordered and reviewed all external appraisals. In charge of valuation matters pertaining to acquisitions and foreclosures of company owned real estate. 2 Education University of Florida College of Business: Graduate studies in Real Estate University of Florida College of Education:BA Degree Designations &Licenses MAI—Member of Appraisal Institute SRA—Senior Residential Appraiser Texas—State Certified General Appraiser:TX1380285 Florida—State Certified General Appraiser:RZ2799 Professional Organizations Appraisal Institute International Association of Assessing Officers(IAAO) Instructor The Appraisal Foundation Appraisal Institute International Association of Assessing Officers(IAAO) McKissock Education IFREC Real Estate School Approved Instructor: Alaska,Florida,Kansas,Missouri, Oklahoma,Wisconsin,Minnesota, Nebraska,Texas Course Development Valuation of Hotels—Mass Appraisal Valuation of Restaurants—Mass Appraisal Valuation of Office Buildings—Mass Appraisal Valuation of Big Boxes—Mass Appraisal Intangibles&Hotels—Mass Appraisal Appraisal Review Market Conditions The Appeal Packet Getting Ready for an Appeal Valuation Guidelines USPAP Standard 3—Appraisal Review USPAP Standard 6—Mass Appraisal Courses Taught—Partial Listing Hotel Valuation Understanding Discounted Cash Flows Principles of Appraisal Practice Procedures of Appraisal Practice Uniform Standards of Professional Appraisal Practice, 15 hours Uniform Standards of Professional Appraiser Practice,7 hours 1 3 IAAO Course 101 IAAO Course 102 Statistics,Modeling&Finance Hotel Valuation Restaurant Valuation for Mass Appraisal Office Building Income Approach for Mass Appraisal The Appeal Packet Sales Comparison Approach Valuing Unique and Complex Residential Properties Recognizing Mortgage Fraud Appraiser Liability Understanding Intangibles Courses Completed—Partial Listing USPAP-Current USPAP Instructor Course Recertification-Current IAAO Courses: 101, 102, 112,300'&Instructor's Workshop Appraisal of Real Property in Distressed Markets Statistics,Modeling&Finance Real Estate Finance Nursing Facilities Business Practice&Ethics Supervisor Trainee Roles&Rules Regression Analysis Feasibility Analysis,Market Value&Investment Standards of Professional Practice Using DCF Software Valuation of Small,Mixed Use Properties Special Purpose Properties Appraisal Practice for Litigation Understanding Residential Construction Residential Report Writing Residential Appraisal Review Florida Appraisal Law Texas Law Fundamentals of Separating Real Property,Personal Property and Intangible Business Assets Tenant Credit Analysis Appraisal Institute Faculty Workshop Capitalization Theory I&II Principles of Income Producing Properties Urban Properties Urban Growth&Land Development Real Estate Finance Oil and Gas Leases Mass Appraisal Valuation/Commercial Market Modeling/Appeals &Litigation Support Appraisal Review/Appraisal Education 1 4 loNt 2015 . Volum' 13, NimituR 6 MAGA/1Na at TM INFERNAlIONA1 ASS0C1AEICEN 01 AssicstNa;OFFICERS , . • • - It, ... . . , „.,.,-,.,„:,-...:•.. .,.,„.„. ... . : .,...1..i..... ., ..... . .,. ,iy.,.:-,,4 --- . , ....4 r- -..,.-t.' .4.,, '..t` - .''''r:444,4!.i:41.'--.--- •••.:` ,'-' .4.-.E u TA L Li. IAA() - ....7-, 1"--.-.1 - '.-4;,..-2‘ •••4"t:1:'-''':.. '''''''' .--1-^''''74'--, ..'-':'' '''''''';''''::r '''':,::::ii 1,..''''':.";,.'*- ' -'..0•":'''''-"-'''''''' '.:21-''''' , I B -.i,1,.. ..„..-;..- - .....„,...4.,. ..:..,,_,.., . .,,,...4!...t.,„,,;. .. ... .,..... :=:,... ., . ,_-.':',.;AVY:-.1if"--,! ., ,,- '' -. . . ''.. ,, i..---. • :',. - . .. . . ._ ,. . ..... ,.. ..,-• . . , - • - , Arni'e r• ;., t, I, co iii e'V • . „,,, . .. 61bruglittiow.„ - ,, ii.l• • - , . . ,,, ---,.... , -.,_...„,...,..wre,.:- • . . _ • .- _.,,c,,, .-;• A.,--..':..,..-`•.. ...7.p..,'.041 . - [ — •L . . . . --... . . - -•'Ob. -,'c i . C ,...••.1.4. • ..7',- ---•-, '.:.,••,-•-.-. • • '.- I *.',_.,.".;. •:i , I:., —- . ' ., . Vor.'4.,..S.,.7-..,511.•-•4 pp ..,.., ,,,.. ... . ;...,,..4.; , _ . ,7.-.-:, .•• ...., ,,,, .....:„.., ,',. - -. : _ _ii-lig4-1.-......! '" - :.... , -., i.,'„,:f.,,,,‘".*./...;1::*'..,-,-t.:...i-i...--_i..-,::---4•4:• '-''''.'"--•• -... ,. • -- . ,•-%:'•1..4de'44" ''''''''" - . , .-,,, ... r..4,..I,.,•,,,,S.,,...,, ,...iitt-1,,,,-- = ..,,, ',..• ---. . -'44-:*.--...-•,....''.-.4--' • , -•- : , • .,,..i',-4., . -::''': .'".• ",.;.- 'e' '- - -' ...._.--7----. ...-----,.4„ ,- ,_,-.'•:.... . . ,‘..;.,,...4..- --4,-----4...:•,-0 :--rn.-4,-,."---,-...- - 4 % I 4,-4' t..:-'- i '•.;--4,4..1044....,-t.•‘--4.-.1's,--,'-r¢.•.'',..-- -- "- ' • " - _ . ,...• ,',.;..1...e.....-..---:-.,-.; . . .. ... .... onsi . era.tron . .. „,•k.„--_,... ,:„.. Is•-,'._:,-S..,..4 . ' 44•.--•4 ri., .41 • . - , .--. .. li . ,-,1 k§ 4 '-' • ...:-... t • ••. i.v.,LF---..--....-: ,- • ,.,. ..::;.._-•,,,,,,,.4, ,„_,I., : ,-,.1.„......,. . .......,..., -...••-.`-.2•J'.1.7-.,'-' 4".r:-;-"4...L,.":;--$1}...,r-74-,1.:4. ; - .,.:-...4.-24ii--; ""r:.,-;r!. '......:'-"i'ml.• . --T..,,. ...,-::: ---!,....., •----:.‹.-,L.,. •-•,:Nz.-. :-.. .•.--",,.14-..v,,,--4,,,:e.:7,:„..„.„ -.;... - ---5i;' , r.''''''- '"' '*'wr-.• ',..., . '--....,...1., 4444., -.*:,.....„ P. ,cto,- 4. —.-' ...,,,,_:•7:•:„;*-,,r, ...0". ,,..,-.. .t.,.,-.;•',:.•-•,;•• - ' 0...-,„?:, . vi....6-,6s-,..,..,4,„1„.4._*,...,,,i,,.,,....,-,„„%..--4,.-__..plir,.„.•-,4".w,„..,_.. : T t,N-1 • ,!.. ,•••..,,, , o n i _ ,......,..„,„„.........„, _. ,.-..v., \ 1 ..... ,.,..„: ::. kill,-,•.. iii.'‘..4 .4*;• - ..., -. 41 ^. ;;'-..., ..^... '- ''''' ''-iA,%--:e..„'2-,1--1:17.'r'- :-.,-' '-:-..t1 kt i . ,.1 . . 1., . ... .. , -.. IL 1 P' 4::-.;4.-•--fte-li"-.:._.-,-M.1- ',',,-*.i.1;*4:i : '..17,144'S:1 ..t......:. t.':-, -.:7„.r4:,--. ,,.• .4-4:46_,.....7 . 1. t- r---:-/" .4',-*P--,k#6-4::.e*4-i . ijs0:. iifte ii.,-7-t.-04-.;;'-.ifaill,,,,,L,_,-if•if'4,, ,A.-.-. ..---- " -4••...--.,..1-:;4..0 '' eloo--,-V ,40"40:-'""-*-44.4'.-: .' '' - .i,c,•• 7 4"14; i.d.•*41, ..li rk*,.11ii .. 4+r dr,, K,.... .,...,..,..,:,i4w;,:i4„0,...,. .11,.,,,44, (3.-: 1.1 I-, akti Alkt,,,.. ., . '• -'1E•:, ,•:•,4 - _ ffL-:S44,--1i -74'4`",, ii '.'"•'''' '''• , ,,-",- ,"*.-ft.i 4,41. 1 Y•_•.. •, ' - ''''- ".41"27.-. ..::•---r','.. .71-4,41 .-i.,. ".''' .:.-";--i-,,'-''• *-:-'_......,_>0:-'4'...,,4 .,..,"-" tti•-•• ' ! .,,‘.,...sliftt.. ,. , - ...,44.1 •..,..11 ,454,,,,,tki.t,..,..., Nepct,7-.-":-ttgI.3,.,„,,..7.' • ',.:.,-,-''''_1• 4.4,-`'56. ' ::::.„-.1.4!--, ""----e- ..ir:••'''Z'tilihr, . . ,. -.. ... .„ ' ...i..---41141 . ".44!!... •.4.4 ...• 'I.,'.44,41, ' . _ ,..,s. LIt'N443‘,4., . . .., _ ,. . tf . ----•-• - ., ! • .441. . .,-... '. I . I•, -• t. • , i : ..._ I t .. C, - - i',”-- ., ' . • 014._---.,., : •'i .. •. . . 1- • i . rt-4..,r ..• t • . . . ..-....•- . ... I • 14 ''. i 1 110 4 1 , , , t t 6 .. .ii ,... .-01, a ? 1-'1'' 'rut•t4. 1 . .. 1 I I t!' 1 111PlItir641 e Also Inside: Selecting the Right Research Tools • 1 KAPA and KREAA Conference and Roundtable Discussion • i • .1.0 i - , 11111111. . . _ 1 FEATURE ARTICLE r,(cil' '' ° ; 181 111 - i yott - tf G I 11, k f i *R — i T• ti ` :t, lxY$ N `l' '`,'I CZ " t }11 ' „ 4A. ' -'0 .".' . 1:,"... -- " ' I " 4"" Cdrider Li 1m+y'5^e. ! Ilat { 4 W 4 f . ., i V'4'Y_'ci] k'l�1�J v .1 i 1,�4"` �r't'•y1 : s+',� h� ,.r. t "ram R^�'k ,--,- r. ..„i is •' ,, 1 fr'l l % ' , 4: ^ +t } . . _ - The statements made or opinions expressed by authors in Fair& Equitable do not necessarily represent a policy position of the International Association of Assessing Officers. In valuing office buildings for mass appraisal,the apprais- simple estate is a property ownership without any encum- er must take into consideration a number of items per- brances except for those restrictions the government im- taining to a universe of properties,as well as individual poses,specifically,taxation,eminent domain,police power. property-specific conditions.This article reviews the income and escheat. In a leased fee estate or leased fee interest, the approach to value in order to provide clarification of issues owner has granted to another party specific rights to use the within the valuation process that are frequently debated property,such as the ability of the other party(tenant)to oc- among mass appraisers, property owners, and property cupy a specifically identified area under certain conditions. owners'representatives. This agreement between the landlord and tenant is typically In estimating value by the income approach, the mass ap referred to as a lease. praiser must have a clear understanding of the following: • Fee simple estate(market)rents versus leased fee estate State property tax codes generally require mass (lease)rents appraisals to be valued assuming a fee simple estate or • Gross lease versus net lease current market value,specifically,current market rent. • Stabilized occupancy versus excessive occupancy • Capitalization rate adjustments if certain items are in State property tax codes generally require mass appraisals eluded or excluded as building expenses to be valued assuming a fee simple estate or current market • Property-specific deductions (if necessary) from the value,specifically,current market rent.Market rent is often capitalized value. referred to as rents being offered in the marketplace as of the date of valuation.Because there may be limited information Fee Simple Estate versus Leased Fee Estate as of the date of valuation,in addition to asking rent,leases Typically, the mass appraiser is responsible for valuing real signed in the last 12 to 18 months can generally be considered estate based on fee simple rather than leased fee. The fee recent enough to be market rent.Again,the mass appraiser FAIR&EQUITABLE•JUNE 2015 3 r I t 7Ea' t 'R'Titt: . . , may have difficulty in securing a sufficient number of recent clusive of a portion of the operating expenses.Consequently, leases to establish a market rent.Other means,such as indus- gross leases almost always have higher rents then net leases. try market reports and subscription services,can be used to In net leases most or a portion of the expenses are paid by develop a more statistically significant sample.Subscription the tenant.Conversely,because the tenant is responsible for services often provide asking rents,which are typically higher the majority of expenses, net rents are almost always less than contractual rents. than gross rents. Differences between an asking rent and an agreed-upon A very simplified way to determine whether a lease is gross contract rent can vary. To determine the adjustments that or net is to identify the party responsible for paying real should be made between asking and taking rent,the rents of property taxes.If the landlord pays the taxes,then the lease actual signed leases can be compared with the asking rents in, is more likely to be a gross lease.If the tenant pays the real ideally,the same building or similar buildings.This difference property taxes,then the lease is more likely to be a net lease. between the two rates provides direction for adjustments. Regardless of whether lease is gross or net, the landlord While the mass appraiser may be provided with rent rolls,us- generally pays for structural repairs and management.Row- ing contract rent in leases signed more than 18 to 24 months ever, there may be a few net leases in which the tenant is prior to the valuation date can result in a leased fee value. obligated to pay for structural repairs.Ideally,the appraiser Lease terms can range from a very short period of time,such has access to either the full lease or a lease abstract,which as 6 months or a year,to an extended period of,say,20 years. clearly differentiates which party(landlord or tenant)pays Because of constantly changing market conditions,required which expenses. payments for leases signed 12 months or older can often be either above or below current market rent. Newer properties tend to be net leased,while older properties tend to be gross leased. Office building leases tend to range from 3 to 5 years with options for renewal up to 20 years or more.During the lease When the appraiser builds income models,being consistent period,not including actual renewals,there will likely be pe- with the lease structure(gross or net)is imperative.Making riodic upward rent adjustments. These increases are often an adjustment from a gross lease to a net lease can be accom- known as step-ups and can be based on"increases in the Con- plished by reviewing and comparing the expenses associated sumer Price Index(CPI),another index,or an agreed-upon with each type of lease. increase between landlord and tenant. Table 1 presents an example of who typically pays for building Except for the first or possibly the second year of a lease, expenses involving gross and net leases. remaining lease step-ups should not be considered market Table 1.Expense responsibility for gross and net leases rent. Numerous market changes may have occurred from Gross Lease(S/sq ft) Net Lease(S/sq ft) one year to the next or from the time of lease origination to Expense Landlord Tenant Landlord Tenant a lease increase.Leases contractually obligate the tenant to Insurance $0.15 $0.00 $0.00 $0.15 remain in the space.In order to vacate a lease,the tenant is Real estate taxes $1.50 $0.00 $0.00 $1.50 often required to pay the landlord an early lease termination Operating' $350 $0.00 $0.00 $3.10 fee,which can be expensive.The tenant,while under a lease Subtotal $5.15 $0.00 $0.00 $4.75 commitment,may not be free to move without other exten- Reserves $0.45 $0.00 $0.45 $0.00 sive penalties being imposed by the landlord.Consequently, Management" $0.50 $0.00 $0.35 $0.00 a lease step-up during the lease term,in the majority of cases, Subtotal $0.95 $0.00 $0.80 $0.00 should not be considered to be at market and should not be Total $6.10 $0.00 $0.80 $4.75 used within a current market rent study. °Tenants can often reduce operating expenses within their own occupied space. "Landlords often reduce management fees for net leases because Gross Lease versus Net Lease less work is required on the part of the landlord. When market rents are reviewed,knowing whether the rents Based on table 1,if a landlord requires a$13.00/sq ft net op- represent a gross or net lease structui a is very important in erating income(NOI)for a gross lease,the landlord charges developing a correct valuation estimate. $19.10/sq ft($13.00/sq ft base rent plus$6.10/sq ft building In gross leases the landlord pays all or most of the operating expenses).Conversely,if the landlord requires a$13.00/sq ft and other expenses of the building.Since the landlord pays the NOI for a net lease,the landlord charges$13.80/sq ft($13.00/ expenses in a gross lease,the tenant's contractual rent is in- sq ft in base rent plus$0.80/sq ft for the landlord's portion 4I FAIR&EQUITABLE•JUNE 2015 - e • s of the building expenses). In this example, the tenant pays Other Income the balance of the expenses in the building,or$4.75/sq ft. Office buildings,especially large properties in urban settings, Note that if the appraiser uses gross lease rents with net lease can have additional income that should be considered in the expenses,the property will have an artificially inflated value. valuation process.Other income can be generated by parking Likewise,if an appraiser uses net lease rents with gross lease garages,communication towers,food concessions,personal expenses,the property will have an artificially reduced value. services such as dry cleaners,and other retail.All properties may have other income in the form of rent delinquencies. On net leases,in which the tenant pays the real estate taxes, the mass appraiser does not add an effective tax rate to the Stabilized Occupancy capitalization rate. In mass appraisal modeling, stabilized occupancy is the Other Lease Considerations current overall occupancy of a particular office building in- vestment class.Various investment classes can have differ- j Face rent can also be referred to as nominal rent and is the ent stabilized occupancies within different markets.Table 3 amount typically advertised by the landlord or the landlord's presents a general description of investment classes. agent before any lease concessions are granted to a tenant. Concessions can be, among other items, free rent or ad di- . Table 3.Investment classes tional tenant improvements. Investment Class Location and Building Characteristics Effective rent is the actual rent the tenant pays for a specified A Very good to excellent B Good to very good period. In effective rent calculations, concessions are con- C Average to above average sidered.If a landlord has a face rate of$1.20/sq ft/month but D Below average gives a concession of 2 months'free rent for the first year of F Very poor the lease,the effective rent is$1.00/sq ft,as shown in table 2. Unless a new property is in a lease-up stage, newer build- Table 2.Face rate and effective rate ings typically have high occupancies.Older, poorly located buildings with deferred maintenance generally have low Month Face Rent($/sq ft) Effective Rent($/sq ft) occupancies. January $1.20 $0.00 February $1.20 $0.00 There are several ways a mass appraiser can determine the March $1.20 $1.20 current market occupancy by investment class: April $1.20 $1.20 • The actual rent rolls that property owners or their rep- May $1.20 $1.20 resentatives provide to the jurisdiction June $1.20 $1.20 • Industry subscription services,such as CoStar or Xceli- July $1.20 $1.20 gent,which canvas buildings regularly August $1.20 $1.20 September $1.20 $1.20 • Industry market reports,such as PwCReal Estate Invest- October $1.20 $1.20 ment Survey, Coldwell Banker Commercial/Blue Book, November $1.20 $1.20 and others (the list at the end of this article identifies December $1.20 $1.20 some providers of industry market reports). Total $14.40 $12.00 ,In addition to location and investment class,certain circum- Monthly $1.20 $1.00 stances can cause specific area vacancies,such as extended road construction or negative environmental conditions. Tenant Reimbursements Individual properties can have lower-than-stabilized oc- This form of revenue is generally used in gross leases and cupancy for a number of reasons, such as lack of parking, comes to the landlord from tenant contributions to the op functional building deficiencies,or negative externalities. erating costs of the building. Often a landlord establishes a Because valuation is based upon a sale in which both parties base year for operating costs.The landlord pays for operating are knowledgeable,a buyer would be aware of an impending expenses up to the amount indicated by the base year.After- vacancy or negative property conditions and would negotiate ward the tenant pays all or a percentage of the costs above the price accordingly. The mass appraiser should take into the designated base year. consideration specific location and building conditions and adjust value accordingly. FAIR&EQUITABLE•JUNE 2015 5 .. ... .. _... rj Building Expenses . Effective gross revenue (revenue minus vacancy) is Building expenses can be fixed,for example,insurance and $20.00/sq ft. real property taxes. These expenses are described as fixed . Operating expenses with reserves are$7.50/sq ft,result- because the expenditures do not vary during the course of ing in a NOI of$12.50/sq ft and a capitalization rate of the year. 8.33 percent(NOI$12.50/sq ft_sale price$150.00/sq Variable expenses address the day-to-day operations of a ft). building and include expenses for cleaning, maintenance . Operating expenses without reserves are$7.00/sq ft,re- and repair, utilities, landscaping, security, administrative, suiting in a NOI of$13.00/sq ft and a capitalization rate professional fees,and the like.These expenses are described of 8.67 percent(NOI$13.00/sq ft-sale price$150.00/ as variable because for a number of reasons they can change sq ft). from month to month. The most obvious reason for fluc- In this example,based on the assumption that the sale price tuations in operating expenses is weather—winter requires is a constant,including reserves in the operating expense re- more heat and often snow removal but less landscaping. sults in a capitalization rate of 8.33 percent,while excluding Summer weather normally requires additional electricity reserves results in a capitalization rate of 8.67 percent—a for air-conditioning. difference of 34 basis points. Although the difference in Management fees are typically a percentage of income minus capitalization rates is less than 0.5 percent,a 34-basis-point vacancy;this expense is often shown as a separate line item differential in a capitalization rate can result in an inaccu- in the expense category. rate analysis. Other Expenses Tenant Improvement Allowance Other expenses are reserves,tenant improvement allowance, In this article and for consistency with the Dictionary of Real and leasing commissions. Estate (Appraisal Insitute 2010), the term tenant improve- ment allowance(TIA)is used instead of tenant improvement. When negotiating a lease, the tenant often wants the land- A reserve fund is established to replace building lord to upgrade or somewhat change the existing space.The landlord typically pays for this expense and then amortizes components that wear out before the main structure the cost to the tenant in the form of increased rent over the becomes economically obsolete. lease period.A new tenant in a new space tends to require a greater TIA than an existing tenant that is renewing and may want only minimal changes or upgrades to their space. Reserves At times a tenant does not ask for any additional upgrades in a renewal situation;this can also be true for new tenants. Reserves often called reserves for replacement or reserve The exact amount of refitting or upgrading space varies from allowance and, as with management fees, are typically a tenant to tenant and from market to market.Industry mar- separate line item of operating expenses.A reserve fund is ket publications often provide averages for TIA for either established to replace building components that wear out refitting or minimal upgrades. before the main structure becomes economically obsolete. Often,when a property sells,reserves are not considered by The following example is based on the assumption that each I either buyer or seller; thus capitalization rates provided in tenant stays for a five-year lease period.A new tenant requires industry market reports do not reflect this additional op- $30.00/sq ft to refit the new space, resulting in an annual erating expense. While many appraisers consider reserves amortized increase in rent of$6.00/sq ft. For an existing as an expense item,it is imperative that capitalization rates tenant requiring a minimal upgrade, the cost is$5.00/sq ft or an annual TIA cost of$1.00/s ft.Additional assumptions within the valuation process all be treated the same.That is, q P the capitalization rate should be adjusted to reflect whether are that 25 percent of the tenants are new and 75 percent are reserves are or are not included in the building expenses. existing tenants that renew their lease. Capitalization rates can change depending on the inclusion Under these circumstances,if TIA is included in the build- or exclusion of reserves as an operating expense. The fol- ing expenses,this expense is $2.44/sq ft/year, calculated as lowing is an example: follows: • A building sold for$150/sq ft. • The TIA for a new space is $30.00/sq ft for a 5-year • Reserves are estimated at$0.50/sq ft. lease,or$6.00/sq ft/year.Because this example assumes 61 FAIR&EQUITABLE•IUNE 2015 {� . 25 percent of the tenants are new, the annual cost for $6.00/sq ft T1A for a total of$26.00/sq ft with leasing a new tenant in the building is$1.50/sq ft($6.00/sq ft/ commissions of 6 percent and 25 percent of the tenants year at a new tenant move-in rate of 25 percent). being new). • The TIA for an existing tenant is$5.00/sq ft,or$1.25/sq • For the renewals the landlord pays an agent's fee of$0.47/ ft/year.Assuming 75 percent of the tenants are renewals sq ft($20.00/sq ft rent plus$1.00/sq ft TIA with leasing results in a TIA of$0.75/sq ft ($1.00/sq ft/year at an commissions of 3 percent and 75 percent of the tenants existing tenant rate of 75 percent). renewing). • Total annual costs for TIA can then be assumed to be • Total cost to the landlord is$0.86/sq ft($0.39/sq ft for $2.25/sq ft($1.50/sq ft for new tenants and$0.75/sq ft new tenants plus$0.47/sq ft for renewing tenants). for existing tenants). Table 4.Capitalization rate changes with and without TIAs and If the TIA is allowed as a building expense along with the leasing commissions other building expenses,the capitalization rate must reflect With hAs and Leasing Without TIAs and Leasing this additional expense. Expense Commissions($/sq ft) Commissions($/sq ft) Total rent $22.25 $22.25 Expenses before TIAs $7.50 $7.50 When negotiating a lease,the tenant often wants the TIA $2.25 $0.00 Leasing commission $0.86 $0.00 landlord to upgrade or somewhat change the existing Total expenses $10.61 $730 space.The landlord typically pays for this expense and NOI $11.64 $14.75 Sale price $150.00 $150.00 then amortizes the cost to the tenant in the form of Capitalization rate 7.8% 9.8% increased rent over the lease period. If the mass appraiser uses TIA and leasing commissions in the analysis, the expenses must be treated consistently. In these examples of including and excluding TIAs and leasing Most appraisers do not make adjustments for the TIA in commissions in the building expenses, capitalization rates buildings that are stabilized and are assumed to remain sta- show a spread of 2 percent-a substantial difference. bilized into the foreseeable future,Also,most appraisers,for Also,TIAs and leasing commissions are typically not taken as buildings requiring additional lease-up to achieve stabilized expenses for building operations,but adjustments are made occupancy,do not include the TIA from the building's oper- after the capitalized property value has been determined.For ating expenses,but adjust for this cost in the total capitalized buildings that are at stabilized occupancy and are anticipated property value. to remain at stabilized occupancy, most appraisers do not consider using TIAs or leasing commissions as a building op- Leasing Commissions erating expense or as a deduction from the capitalized value. Leasing commissions are fees typically paid by the landlord to the leasing agent for securing tenants.As with TIAs,this Capitalization Rates expense is not typically taken as a building operating expense, Capitalization rates for individual properties are based on and leasing commissions can vary from property to proper- investment grades.Newer buildings in good locations that ty or market to market.The following example is based on are functionally efficient and have adequate parking and an these assumptions: abundance of property amenities, as well as neighborhood • A typical lease is assumed to be 5 years. amenities, are considered to be Class A investment grades. • The leasing commission is 6 percent on new leases and Many of these buildings are LEED-certified(Leadership in 3 percent on renewals. Energy and Environmental Design,a rating system of the U.S. Green Building Council)and attract tenants that want to have • As with the example for the TIA,25 percent of the ten- the prestige and convenience of a new facility in a premier ants are assumed to be new and 75 percent are assumed location. Larger Class A buildings are often considered to to be renewals. be institutional grade and are purchased by institutional in- • If the base lease amount is $20.00/sq ft, leasing fees vestors.Many industry market publications recognize these for new tenants are $0.39/sq ft ($20.00/sq ft rent plus buildings as Class A++or Class A+.Smaller buildings or ones { FAIR&EQUITABLE•JUNE 2015 7 t-EL11t ► - ri� k " that are getting older but have a strong presence in the office ing expenses,both current and historic.When information market can be classified as Class A or A—. from these services is used to develop a capitalization rate, sale date, sale price, rent at the time of sale, vacancy, and The appraiser may want to assign investment grades based only on the rents being achieved at a property.Although an operating expenses at the time of sale are all components of older property may be realizing face rate Class A rents,the a realistic capitalization rate. landlord of an older property may be granting additional Industry publications such as RealtyRates provide capital- concessions to be competitive in the Class A market.Also, ization rates as well as market-oriented rents and expenses. these older building may be operating at higher vacancies This information is very helpful.The Building Owners and and higher operating costs and may soon be requiring ma- Managers Association(BOMA)provides excellent informa- jor capital expenditures to stay competitive.The use of only tion on rents and operating expenses, as well as operating rents as a measure for investment grade may substantially ratios, according to building age,size, and location(urban, penalize older properties. suburban). As buildings continue to age or the neighborhood no longer CBRE (a real estate services company) publishes rates on supports a strong office building presence, these buildings properties that have value-added considerations. These are often classified as Class B. buildings require repair or additional leasing and once sta- bilizedFor buildings designated Class B—or C,their functional de are considered to be value added properties. sign is becoming outdated;their location is not supporting Mass appraisers adjust for property taxes not through oper- office use; and repairs and vacancies are increasing. This ating expenses,but through the addition of an effective tax reduction in investment grade continues as the building ex- rate to the capitalization rate for a combined rate.With net periences increased vacancy and deferred maintenance and leases, in which the tenant pays the taxes, no effective tax capital improvements are required. rate should be added to the capitalization rate. Although mass appraisal is designed to value a universe Property-Specific Deductions Although mass appraisal is designed to value a universe of of properties,there can be property-specific conditions properties,there can be property-specific conditions that re- quire deductions from the capitalized value.If these negative that require deductions from the capitalized value. conditions are valid and the property owner or manager pres- ent substantiating evidence,it is best for all parties involved In the development of a capitalization rate for each invest- to review the situation and make any necessary deductions ment grade, the most recognized and best indicator of the as early as possible in the valuation process. market is actual sales. Ideally the mass appraiser obtains Extended road construction resulting in diminished access credible information about office building sales within the and visibility to a particular building or market area can, jurisdiction or adjoining jurisdictions.For these sales,confir- through the duration of construction, cause increased va- mation of the date,sale price,any important considerations cancy and diminished rent.If this is the case,an adjustment related to the sale,as well as the NOI at the time of sale,are for rent loss should be considered. all important. A capitalization rate should be based upon the NOI at the time of sale.Capitalization rates can also be For buildings with above-market vacancy but proper man- based on the trailing 12 months of income or the anticipated agement and for which stabilized occupancy is anticipated 12 months of future income.Any of these cash flows can be to return over a period of several years, an adjustment for used; again, consistency in the cash flow that is utilized is rent loss should be considered. one important key to uniform appraisals. If the amount of information available to the mass apprais- er is limited, other avenues of information for developing Chronic or excess vacancy is due to a condition either at the capitalization rates are subscription services and industry building or external to the property. Chronic building va market publications. cancies are usually due to incurable functional obsolescence, such as asbestos in the building,inefficient floor plates,poor Subscription services such as CoStar and Xceligent provide access and visibility, or other conditions that prevent the information on the real estate market including office build- property from reaching stabilized occupancy. Conditions ings.This information can include sales, rents,and operat- external to the property could be redirection of a roadway 81 FAIR&EQUITABLE•JUNE 2015 C C- ✓.,E Ei A*rF.�.e'-r�rs ._1�.a._o-s•,.'... 5 1174. or other negative environmental/neighborhood conditions. Publications In cases of chronic vacancy,an investment grade reduction The Building Owners and Managers Association (BOMA) or other form of relief may be warranted for the property. is an industry association that publishes annual statistics on office buildings, including rents, vacancies, operating Impending Vacancy expenses,operating ratios,and the like. Impending vacancy often refers to a major tenant moving Costar, a real estate subscription service, provides, for a out of the building,a situation that may cause a protracted fee,information on commercial real estate,including office lease-up for the building and require a number building up buildings' rent,vacancy, operating expenses,capitalization grades.Both the extended lease period and cost to refit the rates,and the like. space should be considered in the estimate of value. Coldwell Banker is a real estate company that provides Deferred Maintenance publications on office building markets in addition to other Deferred maintenance occurs when the property is not being commercial properties. maintained to market standards.An appraiser can argue that Integra Realty Resources(IRR)is a real estate company that a replacement allowance has been accounted for in the oper- provides publications on office building markets in addition ation of the building.Still,the actual condition of the building to other commercial properties. is below market standards.If it is clear that rents are declin- PricewaterhouseCoopers (PwC), a real estate company, ing and vacancies increasing, the appraiser may consider a provides industry publications with information on, but reduction in investment grade. If the appraiser is provided not limited to,office market rent changes,expense changes, with an estimate of the cost to cure and an appropriate time marketing time,capitalization rates,and so on. frame for repair,the cost to cure may be a deduction from the capitalized value. RealtyRates is a real estate company that provides industry publications with information on office buildings and other Capital Expenditures commercial properties,including rents,vacancy,expenses, A capital expenditure is designed to improve the building expense ratios,capitalization rates,and so on. to add value;it is not a repair of deferred maintenance.This Real Estate Research Corporation(RERC),a real estate com- improvement can be a remodeled lobby,new HVAC system, pany, provides industry publications with information on upgraded restrooms, new restaurant, or addition of other office buildings and other commercial properties,including tenant amenities.Verified and current capital expenditures rents,vacancy,expenses,expense ratios,capitalization rates, should be reviewed and possibly deducted from the capital- and so on. ized value. Xceligent,a real estate subscription service,provides,for a fee,information on commercial real estate,including office Summary building rent, vacancy, operating expenses, capitalization This article has discussed a number of items that should rates,and so on. be considered in the valuation of office buildings by the in- come approach.It is important for the mass appraiser to stay Definitions(Appraisal Institute.2010. current with the market and know the difference between Dictionary of Real Estate Appraisal,5th ed. current market rents and leased fee rents.Keeping current Chicago:Appraisal Institute.reproduced with with the market can include reviewing industry publications and utilizing these publications to determine operating ratios permission) and ranges in capitalization rates. Basis Point—One one-hundredth of one percent point;used to Consistency in allowed building expenses in the use of capi- express changes in interest rates and in the yield of stocks and talization rates is imperative.When the information provided bonds,which must be expressed in fractions of a percent.(p.17) Capital Expenditures—Investment of cash indicates a loss in value at a specific property,the appraiser P� P (or creation of lia- should consider the evidence provided and make adjustment bility)to acquire or improve asset,e.g.,land,building,building accordingly. additions,site improvements,machinery,equipment;as distin- guished from cash outflows for expense items that are normally considered part of the current period's operations.(p.28) 9 FAIR&EQUITABLE•JUNE 2015 ejEt YLT; L �_ . - , Deferred Maintenance—Needed repairs or replacement Tenant Improvement Allowance(TIA)—A dollar amount of items that should have taken place during the course of (usually expressed as an amount per square foot) provided normal maintenance.(p. 54) to the tenant by the landlord for the construction of tenant Effective Rent—The rental rate net of financial concessions improvements which may or may not equal the cost of re- such as periods of no rent during the lease term and above modeling.(p. 195) � I and below market tenant improvements. (p.65) Tenant Improvements-1.Fixed improvements to the land Face Rate—Contract rent prior to deductions of concessions; or structure installed for use by a lease.2.The original install- also known as nominal rent.(p.75) ment of finished tenant space in a construction project;sub- ject to periodic change for succeeding tenants.(pp.195,196) Fee Simple Estate—Absolute ownership unencumbered by any other interest or estate, subject only to the limitations Value Added—The anticipated increase in a property value re- imposed by the government powers of taxation, eminent suiting from curing or correcting a form of depreciation.(p.296) domain,police power,and escheat.(p.75) Toni Viens, MAI, started her real estate Gross Rents—A lease in which the landlord receives stipu- career with Landauer Associates in New lated rent and is obligated to pay all of the property's operat- York City. Later she served as vice pres- ' ing and fixed expenses;also called full-service lease. (p.91) ident/chief appraiser for several national tt— s' Leased Fee Value or Leased Fee Interest—A freehold(own- financial institutions. In 2004, Toni tran- er-ship interest)where the interest has been granted to another sitioned to mass appraisal, working with t_ party by creation of a contractual landlord-tenant relationship large taxing jurisdictions in both setting and defending (i.e.,a lease).(p.111) values.She has successfully represented property owners in the appeal process and served as a special magistrate Leasing Commissions—Fees paid to an agent for leasing tenant space.(p. 112) hearing appeals.Toni has written several courses and ar- ticles for mass appraisal. She is an instructor for IAAO, LEED(Leadership in Energy and EnvironmentalDesign)—A The Appraisal Foundation,and the Appraisal Institute. voluntary green building certification system developed by U.S. Green Building Council, which provides third-party verifi- cation that a building or community was designed and built ,� j t• '} K using strategies aimed at improving performance across all Market_'Modelling with._:SPSS. : the metrics that matter most;energy savings,water efficiency, CO2, emissions reduction, improved indoor environmental Intermediate Residential Modeling with SPSS quality,and stewardship of resources and sensitivity to their Albuquerque,New Mexico •Aug.24-27,2015 impacts.(USGBC))p. 111) Mass Appraisal—The process of valuing a universe of prop- Modeling Commercial Properties erties as of a given date using standard methodology, em- Golden,Colorado Nov. 16-19,2015 ploying common data,and using statistical testing. (p. 123) ModelingVacant Land Net Lease—A lease in which the landlord passes on all ex- Albuquerque,New Mexico• Nov.30—Dec.3,2015 pense to the tenant. (p. 134) Rent Concession—A discount or other benefit offered by a Sponsored by Thimgan &Associates landlord to induce a prospective tenant to enter into a lease; usually in the form of one or more months of free rent,but For information,and registration material contact: it may be expressed in extra services to tenant or some other Garth Thimgan,P.O.Box 668,La Junta,CO 81050. consideration;also called rent offset. (p. 168) Phone:719-384-703 I • Cell:719-469-3885 Reserves for Replacement aka Replacement Allowance— An allowance that provides for the periodic replacement of Fax:719-384-5997 building components that wear out more rapidly than the E-mail`..thimgan@rural-com.com building itself and must be replaced during the building's Web site:www.thimgan.com economic life sometimes referred to as reserves or reserves g for replacement.(p. 168) iI 1 01 FAIR&EQUITABLE•JUNE 2015 KEVIN TALBOTT, SRA 3208 Flagler Ave Key West,Florida 33040 305-296-0831 aokreal@iaol.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. gJ tl 9 1Zeoj�� c L o rcorcxn 1/4 Qualifications of the Appraiser Education Graduate 1972 University of Missouri, Kansas City School of Arts and Sciences Bachelor of Arts,Foreign Languages-Triple Major Successful Completion of Kansas City, Missouri Board of Realtors, Missouri Real Estate Course and Examination 1976 Principles and Practices-Brokers License Successful Completion of Kansas Real Estate Commission Kansas Real Estate Principles and Course and Examination 1977 Practices-Brokers License Successful Completion of University of Kansas Advanced Professional Certificate In Real Course Studies 1980 Estate Basic Creative Financing Successful Completion of University of Kansas Advanced Professional Certificate in Real Course Studies 1981 Estate Commercial Appraisal and Investment Analysis Master's Degree Seeking University of Kansas Computer Science Courses 1983-1985 Successful Completion of American Institute of Real Estate 1988 Appraisers(AI.R E A)Real Estate Course and Examination Appraisal Principles Successful Completion of A.I.R.E.A.Residential Valuation Course and Examination 1988 Successful Completion of AI.R.E.A Standards of Principles and Practices Course and Examination 1988 Successful Completion of Dave Buster's School of Construction-Florida Residential Contractor Course and Examination 1988 license Successful Completion of Florida Real Estate Principles end Practices II-Brokers License Course and Examination 1988 Successful Completion of Appraisal Institute Appraisal Procedures Course and Examination 1993 Successful Completion and Appraisal Institute Residential Demonstration Appraisal, All Field Award of SRA Designation 1984 Experience Required for SRA Designation Completed Have Attended Ail Required Continuing Education Courses For All Licenses Of Note Ara: 2014 USPAP 2012 A14 p als�al ogf 2-4 Today Family Residence 2012 Challenging Assignments 2012 Foreclosure Basics November 30,2010 Appraising Apartments November 30,2010 Ad Valorem Tax Consultation. November 14,2004 Residential Property Construction February 26,2004 Appraising Manufactured Housing November 23,2002 Appraisal Institute-How to Recognize and Evaluate the Ugly House August 14,,200�0 The Appraising icing Technicalthe Oddball: Nonconforming and Difficult Properties InspectionMa of Real Estate Professional Experience AMERIREALTY Corp.1988 to Present President. Real Estate Analyst. Senior and Field Appraiser AMERIMORTGAGE Corp 1988 to August,2010 Vice-President Senior Field and Desk Review Appraiser Greg O'Berry Realtors 1987-1988-Licensed Real Estate Salesperson Commuunniity Management Bank,Inc.and Community Management Trust,Inc. Officer. Licensed Real Estate Broker,Missouri and Kansas since 1976 and 1977 respectively. Staff real estate consultant and analyst and valuation for company owned investment portfolio including rental properr i singlefamily and 1 to 4 family apartments townhomes. Also performed commercial and real analysis and valuation for company clients. AssociationsM and Designations 2004, _ Monroe Co Special Magistrate(TPP)to tin VAB to the VAB 1999, ,2008, ,2010,2011,2 2008, Q 2,20132011'�12 Monroe County Florida Bar Ethics Committee 2008,2009,2010 Florida Certified Residential Appraiser#RD0001250 Florida Residential Contracto s License#CR C045722 Florida Licensed Real Estate Broker Appraisal Institute,SRA Member Member Mersa Member Paso Fino Hors.Association 1 1 . r� craA agrr �yve:Erratnax + s:d.+ss ,..sF 4,,.armrluw�a eat. 5,8 VAB REFERENCE MATERIALS • Florida's Government in the Sunshine—Government-in-the Manual (Available at: www.myflsunshine.com/sun.nsf/sunmanual • Rule Chapter 12D-9, F.A.C. —Uniform Policies and Procedures Manual and Associated Forms (Available at: http://dor.myflorida.com/dor/property/vab/ • Rule Chapter 12D-10, F.A.C. —Rules Applicable to the Requirements for Hearings and Decisions (Available at: http://dor.myflorida.com/dor/property/vab/ • Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials (Available at: http://dor.niytkorida.com/dor/property/vab/pdf/vabuppmanual.pdf • Information for Taxpayers regarding Florida's Property Tax System and the Value Adjustment Board Process and a Property Brochure (Available at: http://dor.myflorida.com/dor/property/taxpayers and http://dor.myflorida.com/dor/property/brochures/pt101.pdf • Florida Statutes: Chapter 192; Chapter 193; Chapter 194; and Chapter 195 (Available at: http://www.leg.state.fl.us/Statutes/ , { aliVALUE ADJUSTMENT BOARD CALENDAR Consult the statutory reference before taking action. z FLORIDA Property Tax Oversight Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or holiday are extended to the next business day. Dates may vary,depending on the date of an earlier action. Dates VALUE ADJUSTMENT BOARD CALENDAR Florida Statute January 1 Appraiser ' Assessment date for real and tangible personal property. 192.042 ? I March 1 j Taxpayer ! Apply to property appraiser for exemption, property classification, 196.011(1); 1 1 and portability.By March 1. 193.052(2); 193.155(8)(h) March 31 Taxpayer Apply to tax collector for tax deferral for last year's taxes. 197.2423(1) By March 31. March 31 i Taxpayer ' If a taxpayer has a pending VAB petition, last day to make partial 194.014(1) payment of l be dismissed. April 20 - J VAB l Deny last petition of any taxpayer lwho has not made a f not paid, petition Irequired partial 194.014(1)(c) i ! ; payment. April to Collector Approve or deny all applications for deferrals.By 45 days after 197.2423(6) May ! application or as soon as practical. Taxpayer After a disapproval notice is mailed,taxpayer has 30 days to file 197.2425 with the VAB to appeal the disapproval of the tax deferral application. May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear ! 196.194(2) ( appeals on exemptions. Not before May 15,but at least two weeks before the meeting. ! i July 1 Appraiser ; Approve or deny all applications for exemptions, classifications, 196.193(5)(a); and portability.Notify taxpayers in writing of denials of exemption, 196.151; classification,or portability transfer. 193.155(8)(1); 193.461 _.__ _ _ _ __ _ Taxpayer After denial notice is mailed,taxpayer has 30 days to file with the �194.011(3)(d);_ i ! VAB to appeal a denial of exemption or classification. 193.461(3)(a) VAB Can begin to hear appeals of denials of exemptions, 194.032(1)(b) classifications,or deferrals.July 1 and after. August Appraiser Mail notice of proposed taxes(TRIM Notice)to taxpayer. 200.065(2)(b) August, Taxpayer Can request an informal conference with the property appraiser at 194.011 September F any time during the year. Often in August or September, after the TRIM notice. September Taxpayer File with the clerk of the VAB for petitions about the value of real or j 194.011(3)(d); tangible personal property, portability,or denial for late filing. By 196.011(8); the 25th day after the TRIM notice was mailed. Filing deadline can 193.155(8)Q); be found on the TRIM notice. 193.461(3)(a) November, VAB Certify each assessment roll on Form DR-488 and attach 193.122(1) December, certificate to each roll.After all hearings have been held. orlater :.. ._. __._ ___.. _ _ .- _-___-__.-__.- I VAB ' For tax bills to be mailed on time,the board of county 193.122(1) ' commissioners can order the VAB to certify each assessment roll , r with an initial certificate, Form DR-488P, even if hearings are not ' finished. i VAB Publish a notice of tax impact, Form DR-529.After all VAB 194.037(1) hearings are completed. Appraiser ' Make all required extensions and certify tax rolls.After VAB 193.122(1)and (2) i i certification by Form DR-488 or DR-488P. PT-902020,R.7/16 1 a INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute At least 25 days VAB i Notify petitioner of his or her scheduled time of 194.032(2) before hearing appearance i -_ _ _ 3 At least 15 days ; Taxpayer l Give the property appraiser a list and summary of 194.011(4)(a) fi before hearing l evidence and copies of documents to be presented r I at the hearing. — At least 7 days f Appraiser ; Give the petitioner a list and summary of evidence 194.011(4)(b) before hearing l and copies of documents to be presented at the y j hearing, if the petitioner asked in writing. ; Before the hearing ; Taxpayer 3 May reschedule the hearing a single time for good 194.032(2) Appraiser cause. r HEARING AND DECISION Up to 15 days Taxpayer I Can appeal a VAB decision about homestead 196.151 after decision Appraiser exemption or tax deferral to the circuit court of the 197.2425 Collector county. wUp _._ l Taxpayer i Cana appeal a VAB decision about assessment 193.155(3)(a) Up to 60 days pp { after decision Appraiser I value and portability denial to the circuit court of the 193.155(8)(1) county. 194.171(2) By 20 days after the last VAB Issue a written decision and send the decision to the 194.034(2) day the board is in session petitioner.PT-902020,R.7/16 2 I Property Tax Oversight II Bulletin: PTO 16-01 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program • Date: March 28, 2016 Bulletin: PTO 16-01 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Ad Valorem Tax Exemption for Deployed Servicemembers The 2016 legislature enacted Chapter 2016-26, Laws of Florida, (HB 7023) effective March 8,2016. Section 1 updates the designated operations for which deployed servicemembers may qualify for the homestead exemption in section 196.173, Florida Statutes. Also, it provides that 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 a subordinate operation to a designated main operation. Section 2 of the law extends the usual March 1 exemption application deadline for qualifying deployments during the 2014 and 2015 calendar years to June 1, 2016. For the 2016 exemption calculation, the servicemember may include the days he or she was deployed during 2014 and 2015.For a qualifying applicant who fails to meet the June 1,2016,deadline,the property appraiser may grant the exemption under certain conditions. If the property appraiser denies the exemption, the law provides an opportunity for review by a value adjustment board (VAB). The VAB filing fee is waived. The law provides refund eligibility for 2015 taxes under certain requirements. Section 3 of the law applies this.exemption to ad valorem tax rolls for the 2016 tax year and thereafter. The full text of the changes is below and is also available at http://laws.flrules.org/2016/26. Section 1. Subsection(2)of section 196.173,Florida Statutes,is amended,present subsections ( (3) through (7) of that section are renumbered as subsections (4) through (8), respectively, and a new subsection(3)is added to that section,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. Lc_1(-a-) Operation Noble Eagle,which began on September 15,20014 Bulletin PTO 16-01 March 28,2016 Page 2 of 3 (d)(b) Operation Enduring Freedom,which began on October 7,2001_; > > 3401h-,• (e) Operations in the Balkans,which began in 2004. (f) Operation Nomad Shadow,which began in 2007. (g) Operation U.S. Airstrikes Al Oaeda 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. Ed Operation New Dawn, which began on September 1, 2010, and ended on December 15,2011 j of �{e} Operation Odyssey Dawn, which began on March 19, 2011, and ended on October 31,2011. (1) Operation Spartan Shield,which began in June 2011. (m) Operation Observant Compass,which began in October 2011. (n) Operation Inherent Resolve,which began on August 8,2014. (o) Operation Atlantic Resolve,which began in April 2014. (p) Operation Freedom's Sentinel,which began on January 1,2015. (cr) Operation Resolute Support,which began in January 2015. The Department of Revenue shall notify all property appraisers and tax collectors in this state of the designated military operations. (3) The exemption is also 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 a subordinate operation to a main operation designated in subsection Section 2. (1) Notwithstanding s. 196.173,Florida Statutes: (a) The deadline for an applicant to file an application with the property appraiser for an additional ad valorem tax exemption under s. 196.173, Florida Statutes, for the 2016 tax year is June 1,2016. Bulletin PTO 16-01 March 28,2016 Page 3 of 3 (b) For purposes of calculating the 2016 exemption for the military operations added by this act, a servicemember may include as days he or she was on a qualifying deployment in the preceding calendar year the number of days he or she was on qualifying deployments during the 2014 and 2015 calendar years. (2) . If an application is not timely filed under subsection (1), a property appraiser may grant the exemption if: (a) The applicant files an application for the exemption on or before the 25th day after the mailing by the property appraiser during the 2016 calendar year of the notice required under s. 194.011(1),Florida Statutes; (b) The applicant is qualified for the exemption; and (c) The applicant produces sufficient evidence, as determined by the property appraiser,which demonstrates that the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrates extenuating circumstances that warrant granting the exemption. (3) If the property appraiser denies an application under subsection (2), the applicant may file, pursuant to s. 194.011(3), Florida Statutes, a petition with the value adjustment board which requests that the exemption be granted.Such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2016 calendar year of the notice required under s. 194.011(1),Florida Statutes.Notwithstanding s. 194.013,Florida Statutes,the eligible servicemember is not required to pay a filing fee for such petition.Upon review of the petition, the value adjustment board may grant the exemption if the applicant is qualified for the exemption and demonstrates extenuating circumstances, as determined } by the board,which warrant granting the exemption. (4) A servicemember may receive a refund of taxes paid for the 2015 tax year if he or she was on qualifying deployments during the 2014 and 2015 calendar years for more than 365 days. The amount of the refund is equal to the taxes paid on the servicemember's homestead in 2015 multiplied by the number of days in excess of 365 that the servicemember was on qualifying deployments during the 2014 and 2015 calendar years, divided by 365. Section 3. Except as otherwise expressly provided in this act, this act applies to ad valorem tax rolls for the 2016 tax year and thereafter. Section 4. This act shall take effect upon becoming a law. Approved by the Governor March 8,2016 Filed in the office of the Secretary of State March 8, 2016 The Department of Revenue has provided this bulletin for your general information. If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. Property Tax Oversight 1 Bulletin: PTO 16-02 i 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 23, 2016 Bulletin: PTO 16-02 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Conservation Easements The 2016 legislature enacted Chapter 2016-110,Laws of Florida, (SB 190)effective July 1, 2016. Section 1 of the law deletes the requirement for an annual application once the property owner has filed an original application for the exemption for real property dedicated in perpetuity for conservation purposes. The full text of the changes is below and is also available at http://laws.flrules.org/2016/110. Section 1. Paragraph (b) of subsection (6) of section 196.011, Florida Statutes, is amended to read(words stricken are deletions; words underlined are additions): 196.011 Annual application required for exemption.— (6)(b) Once an original application for tax exemption has been granted under s. 196.26, the property owner is not required to file a renewal application until in—eaeh the use of the property no longer complies with the restrictions and requirements of the conservation easement. { Section 2. This act shall take effect July 1,2016. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff that may be affected by the changes in the law. If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. Property Tax Oversight I Bulletin: PTO 16-03 hi 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 23, 2016 Bulletin: PTO 16-03 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Ad Valorem Taxation The 2016 legislature enacted Chapter 2016-128, Laws of Florida, (CS/CS/HB 499, 1st Eng.) effective on becoming law. The law was approved by the Governor on March 25, 2016. The law: • specifies that a taxpayer has the right to representation in a value adjustment board (VAB)proceeding by a person specified in s. 194.034(1)(a), (b), or(c),F.S. It also changes a statutory reference from s. 194.034(1)(a) and(c) to 194.034(1)(d), F.S. (See section 1); • states that when the property appraiser discovers that a taxpayer has filed an erroneous or incomplete statement of personal property or that a taxpayer has not returned all of his or her property for taxation,the property appraiser must mail a notice informing the taxpayer that he or she has filed an erroneous or incomplete statement of personal property. The property appraiser must mail the notice any time before the notice required in s. 200.069, F.S., is mailed. The taxpayer has 30 days after the date the property appraiser mails the notice to provide the property appraiser with a complete return listing all property for taxation(See section 2); • states that apart from an extension of the roll under s. 197.323, F.S.,the VAB must complete all hearings that s. 194.032, F.S., requires and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement can extend until December 1 in each year in which the number of filed petitions increases by more than 10 percent over the previous year. The provisions of this law first apply to the 2018 tax roll (See sections 3 and 4); • provides that before the property appraiser may file a tax lien against any property owned by a person who received the property assessment limitations in sections 193.155(10), 193.1554(10), and 193.1555(10), F.S., but the property appraiser determines was not entitled to the limitations for any year within the prior ten years, the owner must have 30 days to pay the taxes and any applicable penalties and interest. If the property appraiser improperly grants the property assessment limitation because of a clerical mistake or the property appraiser's omission, the person or entity improperly receiving the property assessment limitation may not be assessed penalties or interest(See sections 5, 6, and 7); • states that the taxpayer must sign a petition to the VAB or the taxpayer's written authorization or power of attorney must accompany the petition at the time of filing Bulletin PTO 16-03 June 23, 2016 Page 2 of 4 unless the person filing the petition is listed in s. 194.034(l)(a), F.S. A person listed in s. 194.034(1)(a), F.S., may file a petition with the VAB without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on the taxpayer's behalf. If a taxpayer notifies the VAB that someone has filed a petition for the taxpayer's property without his or her consent, the VAB may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the VAB finds that a person listed in s. 194.034(1)(a), F.S.,willfully and knowingly filed a petition that the taxpayer did not authorize,the VAB must require the person to provide the taxpayer's written authorization for representation to the VAB clerk before any petition filed by that person is heard. The taxpayer's written authorization for representation is valid for one assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. This section does not authorize the individual, agent, or legal entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer(See section 8); • changes the interest rate from 12 percent per year required by section 194.014(2), F.S.,to an annual percentage rate equal to the bank prime loan rate as the Board of Governors of the Federal Reserve System determines on July 1 of the tax year or the next business day if July 1 is a Saturday, Sunday, or legal holiday. Each taxing authority will proportionately fund interest on an overpayment related to a petition(See section 9); • adds that the VAB will meet to hear appeals from determinations that a change of ownership, ownership or control, or a qualifying improvement has occurred(See section 10); • deletes the requirement that the petitioner must check the appropriate box on the VAB petition form to request a copy of the property record card containing relevant information that the property appraiser used in computing the current assessment(See section 10); • states that when the property appraiser receives the petition from the clerk,the property appraiser must provide the petitioner with a copy of the property record card containing information relevant to the current assessment, with confidential information redacted, regardless of whether the petitioner initiates evidence exchange. If the property record } card is available online from the property appraiser,the property appraiser must notify the petitioner that the property record card is available online (See section 10); • provides that the petitioner or the property appraiser may reschedule the hearing a single time for good cause. In this section,"good cause"means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent him or her from having adequate representation at the hearing. If the hearing is rescheduled,the clerk must notify the petitioner of his or her rescheduled time at least 15 calendar days before the rescheduled appearance(See section 10); Bulletin PTO 16-03 June 23, 2016 Page 3 of 4 • requires that the taxpayer's employee or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under Ch. 475,F.S., a real estate broker licensed under Ch. 475, F.S., or a certified public accountant licensed under Ch. 473,F.S., whom the taxpayer retains may represent the petitioner in a VAB proceeding. This person may present testimony and other evidence (See section 11); • allows a person with a power of attorney to act on the taxpayer's behalf may also represent the petitioner in a VAB proceeding. The Department of Revenue must adopt a form that meets the requirements for this power of attorney. However, a petitioner is not required to use the department's form to grant the power of attorney (See section 11); • allows a person who has written authorization to act on the taxpayer's behalf and receives no compensation may also represent a petitioner. The Department of Revenue must adopt a form that meets the requirements of this written authorization. However, a petitioner is not required to use the department's form to grant the authorization(See section 11); • defines "timely filed" as filed by the deadline established in s. 193.062, F.S., or before the expiration of any extension under s. 193.063,F.S. If the property appraiser mails the notice under s. 193.073(1)(a), F.S.,the taxpayer must submit a complete return under s. 193.073(1)(a),F.S.,to contest the assessment(See section 11); • allows a special magistrate attorney to hear issues of the determination that a change of ownership, change of ownership or control, or a qualifying improvement has occurred (See section 12); • states that when appointing special magistrates or scheduling special magistrates for specific hearings, the board,board attorney, and board clerk may not consider the dollar amount or percentage of any assessment reductions any special magistrate has recommended in the current year or in any previous year(See section 12); • amends s. 197.3632, F.S.,to provide that counties as defined in s. 125.011(1),F.S., will adopt a non-ad valorem assessment roll between January 1 and September 25 if: o the county levies a non-ad valorem assessment for the first time o the non-ad valorem assessment increases beyond the maximum rate authorized by law or judicial decree at the time of initial imposition o the local government's boundaries have changed, unless all newly affected property owners have provided written consent for the assessment to the local governing board, or o the purpose for the assessment or the use of the revenue generated by the assessment changes. (See section 13); • provides that after certifying the final taxable value under ss. 193.122(2) or(3), F.S., for a tax roll that levied a 75 percent Prior Period Funding Adjustment Millage,a school district will adjust the next Prior Period Funding Adjustment Millage to include any shortfall or surplus in the prior period's unrealized required local effort funds that it Bulletin PTO 16-03 June 23,2016 Page 4 of 4 would have levied had the district certified its final taxable value under ss. 193.122(2) or(3),F.S. (See section 14); • repeals ss. (4)and(5) of Rule 12D-9.019, Florida Administrative Code,relating to scheduling and notice of a hearing of the Department of Revenue. The Department of State must update the Florida Administrative Code to remove those subsections of the rule. (See section 15) The full text of the changes is available at http://laws.flrules.org/2016/128 The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff that may be affected by the changes in the law.If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. q¢k 77 t JProperty Tax Oversight .I Bulletin: PTO 16-04 I 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 23, 2016 Bulletin: PTO 16-04 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Taxation The 2016 legislature enacted Chapter 2016-220, Laws of Florida, (HB 7099) effective on becoming law. The law was approved by the Governor on April 13,2016. The law: • amends the definitions of"new business"and"expansion of an existing business"to include any business or organization in an area that was designated as an enterprise zone under Ch. 290,F.S., as of December 30, 2015 (See section 2); • states that the new businesses and expansions of existing businesses that are in areas that were designated as enterprise zones under Ch. 290,F.S., as of December 30,2015,but not in a brownfield area,may qualify for the property tax exemption only if the local governing body approves by motion or resolution,subject to ordinance adoption, or by ordinance enacted before December 31, 2015 (See section 3); • provides that any exemption granted under this section will remain in effect for up to 10 years with respect to any particular facility, or up to 20 years for a data center,regardless of any change in the authority of the county or municipality to grant these exemptions or the expiration of the Enterprise Zone Act under Ch. 290,F.S. (See section 3); • states that this law's amendments to ss. 196.012 and 196.1995,F.S.,which relate to the property tax exemption for certain enterprise zone businesses, are remedial in nature and apply retroactively to December 31,2015. (See section 4) The full text of the changes is available at http://laws.flrules.org/2016/220. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff that may be affected by the changes in the law. If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. Property Tax Oversight I Bulletin: PTO 16-05 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 23, 2016 Bulletin: PTO 16-05 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Agriculture The 2016 legislature enacted Chapter 2016-88, Laws of Florida, (HB 749) effective July 1,2016. Section 1 of the law amends section 193.461, Florida Statutes, to identify the Citrus Health Response Program as a state or federal eradication or quarantine program; allow land to retain its agricultural classification for 5 years after execution of a compliance agreement; and require property tax collectors to assess the lands at a de minimis value during the 5-year term of the agreement. The full text of the changes is below and is also available at http://laws.flrules.org/2016/88. Section-F. Paragraph (a) of subsection (7)of section 193.461, Florida Statutes, is amended to read(words strieken are deletions; words underlined are additions): 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.— (7)(a) Lands classified for assessment purposes as agricultural lands which are taken out of production by a state or federal eradication or quarantine program, including the Citrus Health Response Programs shall continue to be classified as agricultural lands for 5 years after the date of execution of a compliance agreement between the landowner and the Department of Agriculture and Consumer Services or a federal agency, as applicable, pursuant to th ienr of such program or successor programs. Lands under these programs which are converted to fallow or otherwise nonincome-producing uses shall continue to be classified as agricultural lands and shall be assessed at a de minimis value of up to $50 per acre on a single-year assessment methodology while fallow or otherwise used for nonincome-producing purposes. Lands under these programs which are replanted in citrus pursuant to the requirements of the compliance agreement shall continue to be classified as agricultural lands and shall be assessed at a de minimis value of up to $50 per acre, on a single-year assessment methodology, during the 5-year term of agreement.; However, lands converted to other income-producing agricultural uses permissible under such programs shall be assessed pursuant to this section.Land under a mandated eradication or quarantine program which is diverted from an agricultural to a nonagricultural use shall be assessed under s. 193.011. 4 Bulletin PTO 16-05 June 23,2016 Page 2 of 2 The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff that may be affected by the changes in the law.If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. Property Tax.Oversight II Bulletin: PTO 16-06 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: September 20, 2016 Bulletin: PTO 16-06 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Solar or Renewable Energy Source Devices Exemption from Certain Taxation and Assessment Voters approved Amendment 4 in the August 30,2016, special election. This amendment created changes to sections 3 and 4, Article VII, and section 34, Article XII, of the Florida Constitution. These changes authorize the legislature to exempt from ad valorem taxation the assessed value of solar or renewable energy source devices subject to tangible personal property tax. The changes also authorize the legislature to prohibit consideration of solar or renewable energy source devices in assessing the value of real property for ad valorem taxation purposes. This amendment takes effect January 1, 2018,and expires on December 31,2037. The full text of the changes is also available at http://www.flsenate.gov/S es sion/Bill/20 16/0 1 93/Bil LText/er/PDF. The Department of Revenue has provided this bulletin for your general information. Please distribute to members of your staff who may be affected by the changes in the law. If you have questions about its contents,please send them to DORPTO@dor.state.fl.us. v a i MINUTES 1 OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Final Meeting Value Adjustment Board Marathon Government Center June 29, 2016 AO- The 2015 Final Meeting of the MonroeC unty Value Adjustment Board convened at 10:00 a.m. on the above date, at theTMarathon Government Center located at 2798 Overseas Highway, Marathon. PrssOCaftheiii4ting were Chairperson of the Board Mayor Danny Kolhage,School B.,ard Member John Dick and Citizen Member, ,rs. John Repetto. Monroe County Co ni„s over George Neugeut'was not present. Also 5 fM1*`NT present were Jennifer Sanchez, Counsel to the Value Adjustment Board; Nicole Rhodes, Clerk to the Value Adjustment Board; Scot-R.ussell, Property Appraiser; and John Dent, Counsel to the Property Appraisers Office? ;4 :', Mayor Danny Kolhage called the meeting to order at.10 00 a.m. and said the Pledge of Allegiance. ,k � , `a' '7„ � y, Motion waste-made by'School Board';Member John Dick and seconded by BOCC Citizen Member John{Repetto to=nominate 'Mayor Danny Kolhage as Chairperson. Motion carried unanimously s rt { vc ti f /Yf8 xrf4� 9r..,4 Motion vas„made\by'School Board Member John Dick and seconded by BOCC Citize�n�-Member JohntiRepetto to}Approve the Minutes of the October 2, 2015 Organizational Meeting.Motion carried`-iinanimously,a Motiont.was made by,G,School Board Member John Dick and seconded by BOCC Citizen Member John Repetto,granting approval of the adoption of the recommendations of Special MagistratesnRecommendations for the 2015 Homestead Petitions. Motion carried unanimously. '' `st.. r"=< y it=='v7 Property Appraiser;Scott Russell, requested discussion regarding petition C106-2015. The Board was notified that the petition was still waiting a corrected decision form from Special Magistrate Particia McGrath. After discussion, motion was made by School Board Member John Dick and seconded by BOCC Citizen Member John Repetto granting approval of the adoption of the recommendations of Special Magistrates Recommendations for the 2015 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 6/29/2016 Pagel i r i Recommendations for the 2015 Tangible Personal Property Petitions. Motion carried unanimously. Board members requested further discussion and clarifaction on the expenditures. After discussion, motion was made by BOCC Citizen Member John Repetto and seconded by School Board Member John Dick 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 School Board Member John Dick and seconded by BOCC Citizen Member John Repetto granting approval of the 201 S,Cetification of Tax Roll. Motion carried unanimously. Counsel to the Board spoke briefly about Legislation changes to the Value Adjustment Board and advised futher information will be provided at the 2016=Organiztional meeting. yr There being no further business,the meeting of the Value Adjustment Board was adjourned at 10:24 a.m. %' . � , lb--- Amy4Heavilin, CPA, Clerk' Q``p, and x.officio Clerk to the Boar °�ofi f.County Commissioners � , '4, s?Monroe County, Florida i lz x> ' 4b /� c • R V ,\5 , V.e v SLY g y< S�y y A "&i #tf -yy '' b¢ t J 1-0 l t 1 I. } 6/29/2016 Page 2 I I 1 RESOLUTION NO. VAB 001-2016 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 13th day of October,2016. Mayor Heather Carruthers Wok. rescn't Commissioner George Neugent School Board Representative John Dick School Board Citizen Member James Leonard Citizen Member John Repetto Not?feu"Jr Value Adju le nt Board x , d r '" k � e of Monro o ty,Florida w By: . Chairman UiLD.t 4 ` -,0s- AMY HEAVILIN CLERK u�q > BY: •'CJ�-� Deputy Clerk Value Adjustment Board Attorney Approved as to Form e ' er c ez Clerk's Report on Petitions filed for 2016(as announced at the meeting). • Exemption and Classification Petitions-5 • Valuation Petitions-202 • Tangible Personal Property Petitions-32 • Late-Filed Petitions(to date)-2 r- A li F L O izi D A INITIAL CERTIFICATION OF DR-488P N.12/09 THE VALUE ADJUSTMENT BOARD Rule 12D-18.002 Florida Administrative Code Section 193.122(1), Florida Statutes opt E Tax Roll Year 2 0 1 6 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 n Tangible Personal Property to include all roe and assessment roll for our county has been presented by the property appraiserproperty rtY 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. 10/13/16 Sic - ore,Chair 6417alue Adjust IT oar Date s9 Ii FLORIDA INITIAL CERTIFICATION OF DR-88P THE VALUE ADJUSTMENT BOARD N.121os Rule 12D-16.002 Florida Administrative Code • .♦ !. Section 193.122(1), Florida Statutes OF Tax Roll Year 2 0 1 6 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 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 ail taxable property under the law. :. 10/13/16 na ure,Chair ore7alue Adjustment kaitc:d- Date {