09/25/2020 VAB Organizational Meeting 1,
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MONROE COUNTY VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING 2020
AGENDA
Friday, September 25t', 2020 Marathon Government Center
2798 Overseas Highway
i 10:00 a.m. BOCC Meeting Room, 2nd Floor
Marathon, Florida
Any person wishing to address the Board shall provide the Clerk with their name
and the agenda item on which they wish to be heard. There is a five-minute time
limit on presentations to the Board.
i 1. Call to Order and Pledge of Allegiance (Commissioner Heather Carruthers) ,
2. Introduction of Board Members &VAB Member Contact List: ,
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Members of the 2020 Value Adjustment Board
• County Commissioner David Rice
• County Commissioner Craig Cates
• County Commissioner Heather Carruthers, Alternate
• School Board Member John Dick
• School Board Chair Mindy Conn, Alternate
• School Board Citizen Member Michael Leonard
• County Commission Citizen Member John Repetto
3. Election of Chair and Vice Chair, Chair must be a County Commissioner, pursuant to F.S
194.015
4. Ratification of Contract with Jennifer G. Sanchez, Esq., to continue as Private Board
Legal Counsel for the Value Adjustment Board, contract term expiring September 30,
2022. (Pursuant to F.S. 194.015).
i 5. Approval to Adopt Resolution No. 001-2020 Authorizing a Filing Fee for Certain Petitions
Filed with the Value Adjustment Board, pursuant to F.S. 194.013.
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6. Approval of Board Counsel's Recommendations on Appointments of Special Magistrates
for the 2020 Tax Year.
• Exemption and Classifications - David Van Loon and Rinky Parwani
i • Valuation— Residential and Commercial — Kevin Talbott and Steven
Nystrom
• Tangible Personal Property—Steven Nystrom
7. Adoption of Local Administrative Procedures of the Board as Presented by Board
Counsel:
a. Authorize Board Counsel to review and make good cause determinations of late-
filed petitions for tax appeal year 2020, pursuant to Rule 12D.9-015; ratifying
such good cause determinations, if any, made to date.
b. Direct Board Clerk to interpret "filed" as when the petition is received by the
Clerk, and not to base a timely filing on the postmark.
c. Authorize Board Clerk, or her designee, to re-schedule hearings requested by
petitioners or Property Appraiser for a single time good cause. F.S 194.032 (2)(a).
d. Authorize Board Chair to sign any and all documents upon VAB Attorney review.
e. Grant Board Clerk flexibility in scheduling hearings and meetings pursuant to
Executive Order No. 20-69 (extended by Executive Orders No. 20-112, 20-139,
20-150, 20-179, and 20-193), Monroe County Emergency Directives 20-06 and f
20-10, and the Center for Disease Control (CDC) social distancing guidelines
F established to contain the spread of the COVID-19 virus by conducting hearings
and meetings via Communication Media Technology ("CMT") using a Zoom
Webinar platform and/or telephone only when conducting "In-person" hearings
or meetings cannot conform to the COVID-19 Protocols set therein.
f. No telephone hearings during the 2020 tax appeal year unless necessitated by
the COVID-19 Protocols.
g. Confirmation of denial of all petitions without further hearing where petitioner
has not made partial payment of property taxes by deadline, pursuant to F.S. �
194.014.
8. Approval of the 2019 VAB Final Meeting Minutes of July 22, 2020.
9. Review of 2020 Legislative Changes Presented by Board Counsel
10. Approval of the Initial Certification of the 2020 Tax Rolls, pursuant to F.S. 193.122.
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11. Tally of 2020 Petitions Filed to Date:
• Exemption & Classifications: 38
• Valuation Petitions (Commercial 73 & Real Property 29)
• Tangible Personal Property Petitions: 32
• Late-Filed Petitions (to date): 0
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12. 2020 VAB Hearing Schedule -to be determined. The VAB will remain in session until all
F petitions have been heard, pursuant to F.S. 194.032.
13. Listing of 2020 VAB Reference Materials List Available to the Public, Special Magistrates
and Board Members.
14. Report from the Monroe County Property Appraiser.
I 15. Public Comment.
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Adjournment
ADA Assistance:Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability
should contact the Clerk's Office at(305) 292-3550, one week prior to the meeting.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a j
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.
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Item #4
LEGAL SERVICES CONTRACT,�y�
THIS AGREEMENT ("Agreement") is entered into this 'Ltay of October, 2019, by and
between the MONROE COUNTY VALUE ADJUSTMENT BOARD,hereinafter referred to as the VAB
and Jennifer G. Sanchez, Esq., 1223 White St. Unit 104,Key West,FL 33040,hereinafter referred to as
the Attorney.
WHEREAS,the VAB wishes to enter into this Agreement with the Attorney so that the Attorney
will act as private legal counsel to the VAB;
NOW THEREFORE,IN CONSIDERATION of the mutual promises contained herein,the parties
agree as follows:
I. Tenn: The term of this Agreement is for a three-year period commencing October 1,2019
and terminating September 30,2022. Thereafter,the VAB may exercise an option for an additional two
(2) years upon giving written notice to the Attorney no less than sixty (60) days prior to the original
expiration date. If the option is exercised, the contract shall be extended on the same terms as the initial
term.
The VAB's performance and obligation to pay under this Agreement is contingent upon annual
appropriations by the Monroe County Board of County Commissioners and the Monroe County School
Board. Should funding be appropriated in amounts insufficient to cover the services under this contract,
the required services may be modified in writing and executed by both parties to provide a level of service
commensurate with the finding appropriated.
2. Scoot of Services: The Attorney will provide all services required under Rule 12D-9.009,Florida
Administrative Code.
Attorney shall attend all meetings of the VAB and all hearings before the Special Magistrates for
the VAB,and shall advise the VAB and VAB Special Magistrates on an as-needed basis regarding such
legal issues as may arise, including but not limited to valuation, homestead and other exemptions, late
filing, and the admission of evidence, and any other legal matters concerning Value Adjustment Board
business. Attorney shall,on an as-needed basis,also provide advice to the clerical staff provided by the
Clerk to the VAB.
This Agreement is personal to the Attorney. Attorney has been retained specifically because
Attorney,personally,is understood by VAB to be able to handle this matter. Employment of additional
individuals,whether attorneys,paralegals,or others, who will bill time to VAB is not permitted without
the advance written approval of VAB.
3. ,Special Conditions Reoardina Representation:
a) The Client is the Monroe County Value Adjustment Board (VAB), and to the extent ethically
permissible, its elected and appointed officers and its employees. In the event that Attorney
cannot ethically represent individuals in addition to VAB,Attorney shall advise VAB in writing
of that fact immediately.
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b) Attorney is licensed to practice law in all jurisdictions relevant to this matter and meets the
statutory criteria for private counsel to a value adjustment board in the State of Florida.
c) The Attorney must at all times comply with F.S. 194,015 and must immediately advise the VAB
of any conflict. F.S. 194.015 currently states: "The private counsel may not represent the property,
appraiser, tax collector, any taxing authority, or any property owner in any administrative or
judicial review of property taxes." The Attorney must also at all times comply with Rules 12D-
9.005 and 12D-9.009,Florida Administrative Code and must immediately advise the VAB of any
inability to comply with the requirements of these rules.
d) If Attorney practices with others who may also provide services to VAB, he or she understands
that VAB expects that Attorney will be responsible for managing the representation, assuring
compliance of others with the terms of this Agreement and ethical requirements,preparing and
substantiating all bills, and communicating with VAB. Attorney may not delegate or outsource
this work without MI written disclosure to,and prior written approval from,the VAB.
e) Attorney has been retained by VAB to provide the scope of services described in Section 2 above.
Attorney represents that he or she is competent and available to handle that matter. In the event
that additional matters are assigned by VAB to Attorney, this Agreement shall apply to those
matters as well,unless a separate Agreement is required by the VAB.
1) Review of ethical obligations before initiating representation: Attorney has conducted a thorough
investigation and determined that neither Attorney nor his or her firm has any ethical impediment,
real or potential,to representing VAB.To the extent that any ethical impediment,real or potential,
is discovered or ever arises,Attorney shall immediately inform VAB in writing of the impediment
(regardless of whether Attorney believes he or she has taken all steps necessary to avoid the
impediment and regardless of whether Attorney believes that the impediment is insubstantial or
questionable), make full disclosure of the situation to VAB, obtain VAB's express, written
consent to continue the representation of the other client,and take all steps requested by VAB to
avoid or mitigate the impediment. Attorney understands that if a direct or indirect conflict of
interest arises which,in the opinion of the VAB,cannot be avoided or mitigated under the Rules
of Professional Conduct of The Florida Bar,VAB may,in its discretion,(a)obtain reimbursement
front Attorney for all fees and expenses paid to Attorney in this matter; (b)obtain cancellation of
all amounts allegedly owed by VAB to Attorney;and(c)obtain reimbursement for consequential
expenses incurred by VAR,including the cost of replacement counsel.
4. Payment:
The VAB shall compensate the Attorney according to the terms of this paragraph. Payment shall
be made monthly upon receipt of a proper invoice with documentation of services rendered,pursuant to
the Florida Prompt Payment Act. The Attorney shall submit monthly invoices by the tenth(106)calendar
day of each month to the following e-mail address: oampo-abra®monroecounty-fl.gov.
a) The VAB shall pay to Attorney a fixed monthly amount of one thousand seven hundred fifty
dollars and no cents($1,750.00)("Monthly Payment"),less taxes if Monroe County determines that the
withholding of taxes is required. The Monthly Payment shall include payment for all legal services
rendered by Attorney in the preceding month. The VAB shall not pay for any additional costs,including
but not limited to travel costs,per diems, telephone, postage,courier costs, or general office overhead,
with the exception of the travel expenses for travel outside Monroe County outlined in paragraph 4(b)
below.
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b) If VAB directs Attorney to travel outside Monroe County for VAB business,then Attorney's
reasonable travel expenses will be- reimbursed in accordance with the applicable provisions for
"approved travelers"of the Monroe County Code,and will be summarized on the Monroe County Travel
Form with all applicable receipts attached thereto. VAB will not pay for any markup of expenses.
c) All other expenses are not reimbursable, including but not limited to: telephone, postage,
overnight mail,courier,overhead.
d) Attorney is not authorized to retain and VAB will not pay for experts, additional counsel,
consultants, support staff, or the like,or to outsource or delegate work, without prior written approval of
the VAB.
5. Termination: The Agreement can be terminated by either party with or without cause with sixty
(60)days prior written notice. Attorney shall be paid through the date of services rendered.
6. Aceountina Records: Records of the Attorney pertaining to this Agreement shall be kept on
generally recognized accounting principles, acceptable to the Monroe County Clerk, and shall be
available to the VAB or to an authorized representative for audit. Attorney understands that Attorney
must have documentation to support all aspects of each bill, including fees and expenses, and must
maintain that documentation until at least one year after the termination of the representation. This
documentation shall be made available by Attorney to Monroe County, VAB or their designated
representative, including an accountant, the Monroe County Clerk or Monroe County Clerk's
representative, or legal bill auditor upon written request. Attorney agrees to cooperate with any
examination of this documentation and Attorney's fees and expenses, e.g., by responding promptly and
completely to any questions Monroe County,VAB or its designated representative may have. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and,in the event
that VAB requests that they be preserved,shall preserve them at least one additional year or,at the option
of the VAR,delivered to the VAB for storage by the VAB,with VAB responsible for paying the actual
cost of storage. This documentation shall include, for example,original time records, expense receipts,
and documentation supporting the amount charged by Attorney for expense items generated by the
Attorney or his or her firm. VAB reserves the right not to pay any fee or expense item for which sufficient
documentation is not available to determine whether the item was necessary and reasonable. Upon the
execution of an Agreement or amendment to this Agreement by the VAB, Attorney may provide the
documentation in digital electronic form in Adobe Portable Document Format (PDF) or in Alchemy
format in lieu of the manual preservation requirements detailed above.
a) Access to Records.Attorney shall maintain all books,records,and documents directly pertinent
to performance under this Agreement,including but not limited to the documents referred to in Section 4
of this Agreement, in Accordance with generally accepted accounting principles, consistently applied.
Upon ten(10)business days written notice to the other,representatives of Monroe County,the VAB or
Attorney shall have access,at all reasonable times,to all the other party's books,records,correspondence,
instructions,receipts,vouchers and memoranda(excluding computer software)pertaining to work under
this Agreement for the purpose of conducting a complete independent fiscal audit. Attorney shall retain
all records required to be kept under this Agreement for a minimum of five years, and for at least four
years after the termination of this Agreement. Attorney shall keep such records as are necessary to
document the performance of the Agreement and expenses as incurred, and give access to these records
at the request of Monroe County,the VAB,the State of Florida or authorized agents and representatives
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of said government bodies. It is the responsibility of Attorney to maintain appropriate records to insure
a proper accounting of all collections and remittances. Attorney shall be responsible for repayment of
any and all audit exceptions which are identified by the Auditor General for the State of Florida,the Clerk
of Court for Monroe County,the VAB,or their agents and representatives.
Florida Public Records Law: Attorney agrees that, unless specifically exempted or excepted by Florida
law or Rules and Regulations of The Florida Bar, the provisions of Chapter 119, Florida Statutes,
generally require public access to all records and documents which may be made or received under this
Agreement Attorney agrees to consult with the County Attorney's office concerning the application of
the Public Records Law from time to time concerning specific circumstances that may arise during the
term of this Agreement.
Pursuant to F.S. 119.0701,Attorney shall comply with all public records laws of the State of Florida,
including but not limited to:
a. Keep and maintain public records required by the VAB in order to perform the service.
b. Upon request from the public agency's custodian of public records,provide the public agency with
a copy of the requested records or allow the records to be inspected or copied within a reasonable time
at a cost that does not exceed the cost provided in Florida Statutes,Chapter 119 or as otherwise
provided by law.
c. Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law for the duration of the contract
term and following completion of the contract if the Attorney does not transfer the records to the public
agency.
d. Upon completion of the contract,transfer,at no cost,to the VAB all public records in possession of
the Attorney or keep and maintain public records required by the public agency to perform the service.
If the Attorney transfers all public records to the public agency upon completion of the contract,the
contractor shall destroy any duplicate public records that are exempt or confidential and exempt from
public records disclosure requirements. If the Attorney keeps and maintains public records upon
completion of the contract,the Attorney shall meet all applicable requirements for retaining public
records. All records stored electronically must be provided to VAB,upon request from the public
agency's custodian of records,in a format that is compatible with the information technology systems
of the agency.
IF THE ATTORNEY HAS QUESTIONS REGARDING THE APPLICATION OF
CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY'S DUTY TO
PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE
CUSTODIAN OF PUBLIC RECORDS, BRIAN BRADLEY, AT(305) 292-3470,
bradlev-brian ir+monroecouncv-fl.gov, c/o Monroe County Attorney's Office, 1111 12th
St., Suite 408, Key West,FL. 33040.
This provision shall survive the termination of this Ag,..w.rent.
7. Modification: Additions to, modification to or deletions from the provisions set forth in this
Agreement shall be effective only in writing and approved by VAB.
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8. Indemnification and Hold Harmless: The Attorney agrees to indemnify and hold Monroe County
Value Adjustment Board harmless for any and all claims,liability,losses and causes of action which may
arise out of its fulfillment of the Agreement. It agrees to pay all claims and losses,including related court
costs and reasonable attorneys' fees, and shall defend all suits filed due to the negligent acts, errors or
omissions of the Attorney employees and/or agents.
9. Insurance. The Attorney shall provide and maintain at all times during the term of any contract,
without cost or expense to the County, Professional Liability insurance in the minimum amount of
$500,000 per occurrence / $1 million in the aggregate, with a company or companies authorized to do
business in the State of Florida,and which is acceptable to the VAB.
The Attorney shall provide to the VAB certificates of insurance or a copy of all insurance policies within
five (5) days after execution of this Agreement. The Attorney shall also provide new certificates
whenever the tens of the prior policy expires.
10. Taxes: The VAB, Monroe County and Monroe County School Board are exempt from Federal
Excise and State Florida Sales Tax.
11. Finance Charges: The VAB, Monroe County, and Monroe County School Board will not be
responsible for any finance charges.
12. independent Contractor: It is the intent of the parties hereto that the Attorney shall be legally
considered as an independent contractor and that neither it nor its employees or agents shall, under any
circumstance, be considered servants or agents of the VAB and VAR shall at no time be legally
responsible for any negligence on the part of said successful responder,its employees or agents,resulting
in either bodily or personal injury or property damage to any individual,firm,or corporation.
13. Disclosure,: At any time during the term of this Agreement,the Attorney is required to list any or
all potential conflicts of interest,as defined by Florida Statute 112 and Monroe County Ethics Ordinance.
The Attorney shall disclose all actual or proposed conflicts of interest, financial or otherwise, direct or
indirect,involving any client's interest which may conflict with the interests of the VAB.
14. Assignment: the Attorney shall not assign,transfer, convey, sublet or otherwise dispose of this
Agreement,or of any or all of its right,title or interest therein,or his or its power to execute such contract
to any person, company or corporation without prior written consent of the VAB.
15. Compliance With Law Attorney shall comply with all international,federal,state and local laws
and ordinances applicable to the work or payment for work thereof.
16. Force Maieure: The Attorney shall not be liable for delay in performance or failure to perform,
in whole or in part,the services due to the occurrence of any contingency beyond its control or the control
of any of its subcontractors or suppliers,including labor dispute,strike,labor shortage, war or act of war
whether an actual declaration thereof if made or not, insurrection, sabotage,riot or civil commotion, act
of public enemy,epidemic,quarantine restriction,accident,fire,explosion,storm,flood,drought,or other
act of God, act of any governmental authority, jurisdictional action, or insufficient supply of fuel,
electricity,or materials or supplies,or technical failure where the Attorney has exercised reasonable care
in the prevention thereof, and any such delay or failure shall not constitute a breach of this Agreement.
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17. Governing LawNenue: This Agreement shall be governed and construed by and in accordance
with the laws of the State of Florida and constitutes the entire Agreement between the VAB and Attorney.
Venue of any court action filed relative to this Agreement shall lie in Monroe County,Florida.
18. Antisolicitation: The Attorney warrants that no person has been employed or retained to solicit
or secure this contract upon an Agreement or understanding for a commission,percentage,brokerage,or
contingent fee and that no member of the Monroe County government or the VAB has any interest,
financially or otherwise in the Attorney or its subcontractors.
19. Severability: If any provision of the Agreement shall be held by a Court of competent jurisdiction
to be invalid or unenforceable,the remainder of this Agreement,or the application of such provision other
than those as to which it is invalid or unenforceable, shall not be affected thereby;and each provision of
the Agreement shall be valid and enforceable to the fullest extent permitted by law.
20. Notice: Any notice required or permitted under this Agreement shall be in writing and hand-
delivered or mailed, postage prepaid by certified mail, return receipt requested, to the other party as
follows:
For VAB: For Attorney:
Monroe County Clerk of Court Jennifer G.Sanchez,Esq.
500 Whitehead Street 1223 White Street,Unit 104
Key West,FL 33040 Key West,FL 33040
VAB shall give notice to Attorney of any meetings at which the Attorney's presence is required or
requested.
21. Ethics Clause: The Attorney warrants that it has not employed,retained or otherwise had act on
its behalf,any former Monroe County officer or employee in violation of Section 2 or Ordinance No. 10-
1990 or any County officer or employee in violation of Section 3 of Ordinance No. 10-1990. For breach
or violation of the provision, the VAB may, at its discretion terminate this Agreement without liability
and may also, at its discretion, deduct from the Agreement or purchase price, or otherwise recover,the
full amount of any fee,commission,percentage,gift,or consideration paid to the former or present County
officer or employee.
22. Public Entity Crime Statement A person or affiliate who has been placed on the convicted vendor
list following a conviction for public entity crime may not submit a response on a contract to provide any
goods or services to a public entity,may not submit a response/bid on a contract with a public entity for
the construction or repair of a public building or public work,may not submit responses/bids on leases of
real property to public entity, may not be awarded or perform work as a contractor, supplier,
subcontractor, or consultant under a contract with any public entity,and may not transact business with
any-public entity in excess of the threshold amount provided in section 287.017, for CATEGORY TWO
for a period of 36 months from the date of being placed on the convicted vendor list.
23. Miscellaneous.
a) Ownership of Attorney files and work product: Attorney understands that all files and work
product prepared by Attorney or his or her firm at the expense of VAB (or for which VAB is otherwise
billed) are the property of VAB. Without VAB's prior written approval,this work product may not be
used by Attorney or his or her firm nor disclosed by Attorney or his or her firm to others, except in the
normal course of Attorney's representation of VAB in this matter, Attorney agrees that VAB owns all
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rights, including copyrights, to materials prepared by VAR or by Attorney on behalf of VAB. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and, in the event
that VAR requests that they be preserved, shall preserve them at least one additional year (with VAB
responsible for paying the actual cost of storage). Attorney shall comply with the State of Florida Records
Retention GS1-SL time schedule for destruction. Attorney shall provide VAB with prompt access to
(including the ability to make copies of) all attorney files and work product, regardless of whether the
representation or matter is ongoing and whether attorney fees and expenses have been paid in full.
b) Dispute Resolution Attorney and VAB agree that all disputes regarding Attorney's fees or
expenses are to be resolved pursuant to the procedures and practices for mediation by the Attorney
Consumer Assistance Program of the Florida Bar.
c) Entire Agreement. The entire Agreement between the VAB and Attorney with respect to the
subject matter hereof is contained in this Agreement.This Agreement supersedes all prior oral and written
proposals and communications between the VAR and Attorney related to this Agreement.No provision
of this Agreement shall be deemed waived, amended or modified by either party unless such waiver,
amendment or modification is in writing and signed by the party against whom the waiver, amendment
or modification is claimed. This Agreement shall be binding upon and inure to the benefit of the parties
hereto,their permitted sarcnsors and assigns.
d)Captions. The captions set forth herein are for convenience of reference only and shall not define,
modify,or limit any of the terms hereof.
e) Conflicts in Interpretation. The VAB and Attorney agree that, in the event of conflicting
interpretations of the terms or a term of this Agreement by or between them,the final interpretation by
the VAB shall apply.
f) Adjudication of Disputes and Disagreements. The VAB and Attorney agree that all disputes and
disagreements between them shall be attempted to be resolved by a meet and confer session between
representatives of the VAB and Attorney. If the issue or issues are still not resolved to the satisfaction of
both within 30 days after the meet and confer session,then either shall have the right to seek such relief
as may be provided by this Agreement or by Florida law.
g) Cooperation. In the event any administrative or legal proceeding is instituted against either the
VAB or Attorney relating to the formation, execution, performance, or breach of this Agreement, the
VAB and Attorney each agree to participate, to the extent required by the other, in all proceedings,
hearings,processes, meetings, and other activities related to the substance of this Agreement.The VAB
and Attorney each agree that neither shall be required to enter into any arbitration proceedings related to
this Agreement or any Attachment or Addendum to this Agreement.
hjLegal Obligations and Responsibilities. Non-delegation of Constitutional or Statutory Duties. This
Agreement is not intended to relieve, nor shall it be construed as relieving, either the VAB or Attorney
from any obligation or responsibility imposed upon each by law except to the extent of actual and timely
performance thereof by the other, in which case the performance may be offered in satisfaction of the
obligation or responsibility. Further this Agreement is not intended to authorize,nor shall it be construed
as authorizing, the delegation of the constitutional or statutory duties of the VAB, except to the extent
permitted by the Florida Constitution,state statutes,case law,and,specifically,the provisions of Chapter
125,Florida Statutes.
i) Attorney's Fees and Costs. In the event any administrative proceeding or cause of action is
7
initiated or defended by the VAB or Attorney relative to the enforcement or interpretation of this
Agreement, the prevailing party shall be entitled to an award of reasonable attorney's fees, court costs,
investigative,and out-of-pocket expenses,as an award against the non-prevailing party,and shall include
reasonable attorney's fees, court costs, investigative, and out-of-pocket expenses in appellate
proceedings. Mediation proceedings initiated and conducted pursuant to this Agreement or as may be
required by a court of competent jurisdiction shall be conducted in accordance with the Florida Rules of
Civil Procedure and usual and customary procedures required by the circuit court of Monroe County.
j)Authority. Attorney warrants that Attorney is authorized by law and the Rules and Regulations of
The Florida Bar to engage in the performance of the activities encompassed by this Agreement. Each
party to this Agreement warrants that he,she or it has the requisite personal or corporate authority to enter
into this Agreement. If Attorney is a member of a law firm, either as partner, shareholder,associate,or
other relationship, Attorney warrants that she is authorized to enter into this Agreement by Attorney's
law firm.
k)Non-Discrimination. Attorney shall not discriminate,in its employment practices and in providing
services hereunder, on the basis of race, color,sex, religion, disability, national origin,ancestry, sexual
orientation,gender identity or expression, familial status, or age,and shall abide by all federal and state
laws regarding non-discrimination. Upon a determination by a court of competent jurisdiction that such
discrimination has occurred, this Agreement automatically terminates without any further action by the
VAB,effective the date of the court order. Attorney is aware of the provisions of Section 13-101 through
13-106, Monroe County Code, relating to non-discrimination, and agrees to abide by the Code's non-
discrimination requirements.
I) Claims for State or Federal Aid. The VAB and Attorney agree that each shall be, and is,
empowered to apply for,seek,and obtain federal and state funds to further the purpose of this Agreement,
provided that all applications, requests, grant proposals, and funding solicitations by Attorney shall be
approved by the VAB prior to submission.
m)Non-Reliance by Non-Parties. No person or entity shall be entitled to rely upon the terms,or any
of them, of this Agreement to enforce or attempt to enforce any third-party claim or entitlement to or
benefit of any service or program contemplated hereunder, and the VAB and Attorney agree that neither
the VAB nor Attorney or any officer, agent, or employee of each shall have the authority to inform,
counsel, or otherwise indicate that any particular individual or group of individuals, entity or entities,
have entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the
community in general or for the purposes contemplated under this Agreement.
n) Attestations. Attorney agrees to execute such documents as the VAB may reasonably require,
including a Drug-Free Workplace Statement, and a Public Entity Crime Statement.
b)Signatures of Parties Required. This Agreement shall not be effective until executed by both VAR
and Attorney and received in final executed form by an authorized representative of VAB.
p) No Personal Liability. No covenant or obligation contained In this Agreement shall be deemed to
be a covenant or obligation of any member,officer,agent or employee of the Value Adjustment Board in
his or her individual capacity and no member,officer, agent or employee of the Value Adjustment Board
shall be liable personally on this Agreement or be subject to any personal liability or accountability by
reason of the execution of this Agreement.
q)Execution in Counterparts. This Agreement may be executed in any number of counterparts,each
s
v
of which shall be regarded as an original, all of which taken together shall constitute one and the same
instrument and the VAB and Attorney may execute this Agreement by signing any such counterpart.
IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first above
written.
JENNIFER G.SANCHEZ,ESQ.
Attest or Witness:
Bl
(7)C:Ba
VALUE ADJUSTMENT BOARD
in ,;. MADOK,CPA,Clerk OF MONROE COUNTY,FLORD)A
By: at . 0i M .� VAS By: ` � ""�--
°epaty Clerk Ma�/Chairman
MONROE COUNTY ATTORNEY
APPROVED AS TO FORM:
fir-Ls.
Assistant County Attorney
Date: 9-23-2019
9
w 1110
Item #5
RESOLUTION NO. VAB 001-2020
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 25h day of September, 2020.
Commissioner Heather Carruthers
Commissioner David Rice
Commissioner Craig Cates
School Board Representative John Dick
School Board Representative Mindy Conn
School Board Citizen Member James Leonard
BOCC Citizen Member John Repetto
Value Adjustment Board
of Monroe County, Florida
By:
Chairman
(SEAL)
ATTEST: Kevin Madok, CPA, CLERK
BY:
Deputy Clerk
it J
Item #6
DAVID VAN LOON
3158 Northside Drive
Key West, Florida 33040
Office Telephone: (305) 296-8851 /Cellular Phone: (305) 797-5444
e-mail: david(?D,hvl-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. In addition to litigation, charged with drafting, negotiating legal
documents for general catagories of transaction work as well as general counsel for
corporations.
Real Estate Transactions, include all aspects of the transaction, including review of
documents and title, issuing title policies and drafting loan documents. Tasked with
handling large range of transactions from $60,000 up to$75,800,000.00.
Charged with drafting commercial loan documents for institutional lenders, including
SBA approved loans and documents. Transaction amounts up to $10,000,000.00.
SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms
147, 148, 155, 159, 601, 1050 and Loan Agreements.
Member, Sixteenth Judicial Circuit Judicial Nominating Committee- 2014 to 2018
Chair, Grievance Committee"16" B, of The Florida Bar-2014 to 2017
Supreme Court of Florida Certified Circuit Court Mediator— 12/2013 — 11/2017.
Special Magistrate, Monroe County Value Adjustment Board— 11/2015 —06/2020
H
EDUCATION
1994 University of New Hampshire Durham, NH
Bachelor of Arts in Political Science.
Scholarship Recipient.
Member, University Football Team.
1996 University of New Haven New Haven, CT
Masters of Science in Education
2003 Florida Coastal School of Law Jacksonville, FL
Juris Doctor
PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS
The Florida Bar; admitted 09/23/2003
United States District Court, Southern District of Florida; admitted 04/06/2010
Monroe County Bar Association; 2003 to Present
Key West Association of Realtors; 2005 to 2011
Licensed Florida Real Estate Associate; 2005 to 2011
Trustee, South Florida National Parks Trust, appointed to six year term beginning 01/2018
AWARDS/INTERESTS
Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014
Rotarian of the Year—2009-2010
Boating, Fishing, Hunting, Diving
COMMUNITY SERVICE
Rotary Club of Key West: Member 2007 to Present
2
v
Positions held:
Past President/Board Member 2017-2018
President-2016 to 2017
President-Elect—2015 to 2016
Secretary -2014 -2015
Treasurer—2013 -2014
Board of Directors - 2010 to 2018
Recipient, Paul Harris Fellow plus five
Chairman, Community Services Committee, charged with implementing community
services activities and projects for the citizens of Monroe County and Key West —
2008 to 2013.
Chairman, World Sailfish Committee, charged with implementing and facilitating
seventy five volunteers to work the World Sail Fish Tournament held in Key West,
Florida—2009 to 2012.
Chairman, Vocational Education Committee, charged with implementing vocational
services, activities, and projects between the Rotary Club and local schools as well as
providing awards and recognition of student achievements—2010 to 2011.
Board of Directors, Coral Hammock Home Owners' Association— 11/2010 to 02/2015.
Member, Key West High School Varsity Football Coaching Staff and Girls Softball Coaching
Staff and Coordinator for Summer Recreational Programs— 1996 to 2000
Key West Youth Lacrosse League—Volunteer Coach—2017 Season.
Key West Junior Football League—Volunteer Coach—2016 to Present
Horace O'Bryant School Head Football Coach—2019 to Present
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PARWANI LAW, P.A. 9905 Mambas Avenue
PHONE:813-5148288 Tampa,Florida 33619
PAX:813-5148281
white; 168w300mzilll
Rinky S.Puwud,Managing Attorney,licensed in PI.,CA TX,IA
June 10,2020
Via US Mail and Electronic Mail
Kevin Madok,CPA
Monroe County Clerk of Court
PO Box 1980
Key West,Florida 33041-1980
VABCIerk@Monroe-Clerk.com
Dear Mr.Madok:
I am forwarding the enclosed application for the Monroe County Value Adjustment Board
Attorney Special Magistrate 2020/2020 term. I have enclosed a copy of my resume. I will
forward my certificate once training is issued by the Department of Revenue.
I have practiced law for greater than five years with ad valorem experience.I do not represent the
Property Appraiser, the Tax Collector, any taxing authority or any property owner in any
administrative or judicial review of property taxes. I have been licensed to practice law for 20
years. I have ten years of experience providing legal services to Florida counties.
I have been an attorney special magistrate for Hillsborough County from 2008 through 2010.
For Hillsborough County I was the primary attorney handling the good cause decisions for three
years. I have also handled good cause requests for Manatee County for several years. I have
either been an alternate magistrate or a special magistrate at various times from 2009 through
2019 for the following counties: Osceola, Hernando, Citrus, Brevard, Volusia, Lee,Polk, Pasco,
Manatee, Santa Rosa,Marion, Citrus,Pinellas,Monroe,Indian River and Sumter. I am currently
legal counsel for the following County Value Adjustment Boards: Hillsborough, Osceola, Polk,
Pinellas, Alachua and Pasco. I have significant understanding and experience with the
Department of Revenue Value Adjustment Board Rules. I have taken the Value Adjustment
Board Training each year since 2008 and I am extremely familiar with Asia.
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.
Pyyoursce„ex
S�/P
9905 Alambra Avenue 813.514.8280
Tampa,Florida 33619 rinky@parwanilaw.com
RInkky S.Parwani
P.afrlbnal Parwani Law,PA. 2008-Present Tampa,Florida
Maim Attorney
Successful snail fees pectin. Variety of eases including ben not limbed to real art a; debt
resolution,freedom menage modified-lay bankruptcy,laden,immigration,probate,wills
and his,darn actions,employment kw,ea paste traffic,gumd�att@,dependmey,�Y
kw and contract wok Represmpdm of businesses,mdividxls,decay government agencies
and mbdimren cllma. Save as county special magistrate awl legal counsel to numerous
Value At6uelmeatBomb.Vohameer for FoxC2mmd 13 Tensaw Ask-ALawyer. Werner of
2010 Brandon Snail Business of the Year Award fir Mania and Women Owned Business
aver any being open 3 yeas Narrated a 2011 and2012 for Brandon Small Buenas of the
Year Award Recognised 63r Pm Ban Service firm 2010 lo 2014 by 13e Judicial District
Selected as Amaitan Bar Association General and Solo Small Finn Diversgy Fellow for 2011-
2012. Selected asa2013 Super awysrFlaNaRbag S . Nominated f n2013 am*2017
for the Riverview Chamber Business of the Yet Award Parwani Law, PA.received the
admoding Pro Bono Service Award fcr 2017 from the 13e hark]District US legal Elite
2019 Best Bmk upay & Debt Negotiations Matey Tampa Bay. Attorney and Practice
Migraine 2019 Tap Ten Immigrates'Law Ararney. Lawyer of Distinction 2019. Wake@
Han Specialty Awed ram Caoa$aace Tampa Bay 2019.
Middkberg Riddle&Glenna Dribs,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 tam for large firm responsible fen
strategic guidance,management and law firm vision.
Countrywide Home Loans Plano,Texas
Senior Moe President of FebLending and legal Compliance
Head of all legal compliance aid fair lending for over 1000 retail branches and the
telemarketing group. Managed a staff of over 30 employees. Responsible for all
executive strategic guidance concurring policies and procedures. Maintained and
developed compliance policies and procedures in accordance with company
culture and laws, Provided advice to executive team on federal and state laws and
regulations including HMDA, RESPA, TILA, ECOA, FCRA, GLBA, OFAC,
BSA,high cost and privacy regulations.
Wells Fargo Financial Des Moines,Iowa
Assistant General Counsel
Advised executives and business units on state and federal consumer lending laws
for unsecured, secured, and real estate loans,retail credit and sales finance. Well
versed In HMDA, TILA, RESPA and other lending regulatory schemes for
consumer landing.Lead attorney advising credit card business unit including home
equity loans
V J
Private Practice with Law Firms Beverly Hills and Lake Tahoe,California
Corporate and Wpellon Associate Attorney
Responsible for all aspects of multi-million dollar business transactions, tax
planning and real estate matters for local,national and international businesses and
individuals, Handled issues concerning covenants, conditions and restrictions,
wetlands, easements, partnerships, corporations, limited liability companies,
business sales, acquisitions, mergers, start-ups,transaction negotiation, corporate
compliance, corporate governance, securities compliance, employment law and
trademark, copyright. Represented film, interne and music companies, artists,
performers and commercial photographers with the formation of business entities,
sophisticated film financing transactions, complex corporate negotiated
transactions, the commercial exploitation of intellectual property rights,
employment contracts and securities and corporate law compliance. Lead trial
attorney managing a0 aspects of federal and state, complex, press-worthy,multi-
million dollar, international litigation and appeals, including discovery,motions,
briefs,depositions,court appearances and mediations.
®duos—on 1998 University of Minnesota Law School Minneapolis,Minnesota
A
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
SS
Double major in accounting and corporate finance
Completed program in two calendar years
Nn116Nefllp and Florida Bar—Admitted 42003 Bar Number 629634
MenahSoaa Tens Bar -Admitted 92005 Bar Number 24049868
California Bar -Admitted 12/1998 Bar Number 199487
Iowa Bar-Admitted 2/2004 Bar Number 18659
US Tax Court—Admitted 12,2009 Bar Number PR0625
US Supreme Court—Admitted 5/2009
Ninth Circuit-Admitted 4/1999
Eleventh Circuit—Admitted 62009
US District Court-Central District of California-Admitted 1/1999
US District Court—Middle District of Florida—Admitted 52008
US District Court—Northern District of Florida—Admitted 62009
US District Court—$oumem District of Florida—Admitted 72009
Fellow,Life Management Institute—11/1992-FLMI
Iowa Society of Certified Public Accountants-11/1994—CPA(inactive)
Institute of Certified Management Accountants—11/94—CMA(inactive)
American Bar Association
Hillsborough County Bar Association
Hillsborough East County Bar Association
Tampa Bay Banknrptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
American Immigration Lawyers Association
fry J
Publican Computer Law News,A Publication of the Minnesota Bar Association,"Email in the
Woritpl.oe: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 Pry
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 Tricks Chamber Newsletter,"Do I Have An Employee Or An Independent
Contractor,"May 2002 and"123456789 Sbhhl Ifs a Social Security Number,"June
2002
"Legally Savvy"Column,Capital stChicks.com,2006 and 2007
2012
"How to Advise Your Client in Foreclosure." Stetson Law Review
"Identity Theft:Protect Youreelfl"an article published in the American Prepaid Legal
Institute News Briefs Newsletter October2012 Issue,Volume 10,No.33.
"Choosing an Entity for Your Business American Prepaid Legal Institute News Briefs
Newsletter November 2012 Issue,Volume I1,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 Finn 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 Megaime in the Mamb/April 2016
0BtrBubb= Hillsborough Community College,Adjunct Instructor,Paralegal Program,
Sc Twetang Bankruptcy,Immigration,Legal Research and Writing I and IL Tampa,FL
amiss. Sierra Nevada College,Accounting Professor,Incline Village,NV
Glendale Community College,Accounting Instructor,Glendale,CA
Felhaber,Larson,Fenton&Vogt,Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Circa!,Summer Associate,Costa Mesa,CA
'matron,3M spin-off Paralegal,St.Paul,MN
Metraheaith,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
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KEVIN TALBOTT, SRA
3208 Flagler Ave
Key West,Florida 33040
305-296-0831
gokreaI(a aoLcom
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
2014 Business Practices and Ethics
- - 201460 Hour CE courses
2016 60 Hour CE courses Mckissock
2018 60 Hour CE courses Mckissock
2018 Real Estate Damages (Appraisal institute)
2018 Supervisory Trainee Course
1r► 1110
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
1993-1995 -Secretary of Greater Miami Chapter of the Appraisal Institute
REAL ESTATE AND APPRAISAL EXPERIENCE
Specializing in the Florida Keys (Commercial and Residential)since 1991
2011-Present-Special Magistrate for Monroe County Value Adjustment Board
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.
410
NEwSTREAM
C O M P A N I ES
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
EXECUTIVE PROFILE
Over 30 years of complex real estate consulting experience with specialties in real estate
valuation, real estate taxation, international real estate consulting, litigation support,
international relations, land policy economics and global macroeconomics.
• Current President of NewStream Companies, an international real estate consulting firm
based in Tampa, Florida, USA. NewStream Companies performs a wide variety of real
estate consulting such as the valuation of commercial facilities, risk analysis of multi-
billion dollar asset portfolios securing commercial mortgage backed securities and land
policy consulting on an international scale.
• International relations for professional organizations and global macro-economic
consulting on real estate and land policy related issues. This is directly focused on
problem solving for complex land policy, land tenure, valuation, real estate taxation,
informality and structural factors underpinning engines of economic growth in emerging
and established economies. This consultancy has assisted many groups including the
World Bank, United Nations (UNECE WPLA & GLTN), World Citizen Consulting
(NGO), ECE, and the International Federation of Surveyors NGO (FIG), for the
Appraisal Institute 2005 to 2011 and the National Society of Professional Surveyors
(NSPS).
• Steven L. Nystrom MAI also serves as a Special Magistrate in many of Florida's
Counties. This is a quasi judicial position, hired by the Clerk of the Court, where he
makes recommendations on hundreds of real estate taxation related hearings each year,
and thousands of hearings since 2003.
EXECUTIVE PERFORMANCE OVERVIEW
• Strategic Control; Complete operational control of NewStream Companies.
• Complex Project Management often involving world scale topics.
• Creative Problem Solving and Teamwork; Positive contribution on the world's most
complicated real estate related economic professional forums.
5044 Cypress Trace Drive•Tampa,FL 33624 •Phone:813-963-3510•Fax: 813-963-3510
V 11110
NEWST'REAi4i
COMPANIES
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
• International Land Policy: Understanding and flexibly adapting the worlds' tool kit of
methodologies to greatly varying situations, economies and cultures. Research papers
were written and presented on the World Financial Crisis, Land Lease Economies,
Industrial Efficiency, Diagnostic Tools for the Valuation Profession, Land Tenure
Alternatives. (available at NewStream Companies.com), and assistance was provided in
writing, reviewing and editing the GLTN Guidebook on the Valuation of Unregistered
Lands, FIG Real Estate Task Force project, the Appraisal Institute Real Estate Valuation
in Global Markets textbook, Informal Market analysis of Greece & Albania and the
CIPE Scorecard Project, and the currently ongoing Guidelines for the Formalization of
Informal Constructions publication(s).
PROFESSIONAL EXPERIENCE
• Appraisal and consulting experience consists of a wide variety of complex valuation and
consulting assignments. These include both large and small income producing
commercial properties, special use properties, international facilities, vacant land,
litigation assignments, condemnation or eminent domain appraisals, environmentally
sensitive wetlands, lease analysis and many large unique industrial, office and retail
facilities.
• Land policy speaking, writing and research experience related to land tenure, valuation,
real estate taxation, global real estate related macroeconomics, creative land policy,
informal markets, and other structural land market topics on most of the world's
continents.
• Asset management experience consists of appraisal summary reviews, broker interviews,
site inspections, and market analysis reports for the purchase and sale of huge multi-
billion dollar commercial mortgage and conduit portfolios.
• International relations representing professional organizations to the Federation of
International Surveyors, the World Bank, the United Nations, and other NGO's,
governments,and institutions.
• Cash flow analysis experience consists of modeling in Pro-Ject+, Argus, Dyna Lease,
and Center for a wide variety of commercial properties.
• Real Estate Taxation, Quasi-judicial and Litigation experience through litigation support
related to appropriate, accurate, and ethical real estate practices. Thousands of quasi-
judicial hearings were presided upon with recommendations made relating to all types of
real estate assets in many Florida Counties were I serve as a Special Magistrate.
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510 •Fax: 813-963-3510
V 4110
NEWSTREAM
COMPANIES
Steven L. Nystrom, MN—Senior Real Estate & Land Policy Consultant
PROFESSIONAL CAREER CHRONOLOGY
• August 1998-Current Principal—NewStream Companies
A Florida based international real estate appraisal, and consulting firm
which provides a wide range of specialized real estate services across the
globe.
• Sept. 1995—Aug. 1998 Senior Appraiser-General Motors Acceptance Corporation
An international real estate appraisal and consulting firm.
• May 1993-June 1995 Senior Associate- Ratcliffe,Cali,Duffy& Hughes
A dominant metropolitan Washington D.C. based real estate appraisal
and consulting firm.
• May—August 1992 Internship -Attaway,Thompson,Jeffers&Associates
A highly respected real estate appraisal firm serving the south eastern
United States.
• 1989-1990 Associate-Appraisal Company of Key West(Key West, Florida)
• 1988-1989 Real Estate Sales Associate-Coldwell Banker(Key West, Florida)
CERTIFICATIONS, LICENSING, HISTORY AND OTHER
• Member of the Appraisal Institute, MAI Designation,No. 11132
• Certified General Appraiser, State of Florida, RZ2169
• Chairman of the FIG Federation of International Surveyors,Comm.9(2005-2018)
• Past Delegate to FIG for the Appraisal Institute
• Current Delegate to FIG Commission 9 for NSPS
• Working Representative to the United Nations& World Bank for Peace by Prosperity
• Appraisal Institute, International Relations Committee(2006-2011)
• Appraisal Institute Instructor
ACADEMIC BACKGROUND
• Bachelor of Arts-Major-Economics(Liberal Arts&Sciences)-University of Florida
• Masters of Arts-Real Estate Appraisal Program-University of Florida
5044 Cypress Trace Drive•Tampa,FL 33624 •Phone:813-963-3510•Fax: 813-963-3510
L►
Steven Nystrom MAI has served as a Special Magistrate in the following counties for the noted years:
Pinellas 2003,04, 05,06,07,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
Pasco 2005,06,07,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
Polk 2016, 17, 18, 19
Manatee 2016, 17, 18, 19
Sumter 2017, 18, 19
Lee 2007,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
Hillsborough 2008,09, 10, 11, 13, 14, 15, 16, 17, 18, 19
Hendry 2008,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
Monroe 2018, 19
Highlands 2019
Charlotte 2013, 14, 15, 16, 17, 18, 19
Hernando 2018, 19
TPP:Charlotte 2013, 14, 15, 16, 17, 18, 19
TPP Lee 2014, 15, 16, 17, 18, 19
TPP Pinellas 2014, 15,16, 17, 18, 19
TPP Hillsborough 2017, 18, 19
TPP Manatee 2016, 17, 18, 19
TPP Hernando 2018, 19
TPP Monroe 2018, 19
TPP Experience Include the following;
Steven L. Nystrom MAI 04/11/2020
TPP Length of Experience
I have been in the appraisal industry since 1989.As such, I have 30 years of experience.
V
A: TPP is a component of the value for hotels, bars,restaurants, day care facilities,some special
purpose properties and single-family residential valuation for VAB cases.Additionally,cost analysis(the
primary approach for TPP)is the core of insurance valuation.Over this entire period I have had a fair
number of each these assignments and estimating the value of the TPP, deducting for TPP,appropriately
considering TPP,and/or utilizing cost analysis is an significant (if secondary) portion all of these analyses.
B: I also have 7 years of experience doing TPP VAB Special Magistrate work including many counties
and have extensively studied the DOR guidelines regarding TPP,and the ASA TPP text book(Valuing
Machinery and Equipment 3rd edition). I have taken (and passed)the DOR test each year from 2013-
2019.
C: Considering TPP(valuing and deducting for it) has also been part of the scope of work of my single
family residential VAB work. I have performed single family VAB magistrate work for about the last 14 to
15 years.
I currently consider my weighted experience to be 10 years overall as it relates to TPP.
V Q
Form W-9 Request for Taxpayer Give Form to the
(Rev.October 2016) Identification Number and Certification requester.Do not
Department of the Treasury send to the IRS.
Internal Revenue Semce a Go to www.lra.gov/FonnW9 for instructions and the latest information.
1 Name las shown on your income taxreturn).Name is required on this line;do not leave this line blank.
Nystrom Enterprises Incorporated
2 Business name/disregarded entity name,it different from above
Steven Nystrom(DBA)
3 Check appropriate box for federal tax classification of the person whose name is entered on met.Check only one of the 4 Exemptions(codes apply only to
Os following seven boxes. certain entities,not individuals;see
a instructions on page 31:
o ❑ Individual/sole proprietor or ❑ c Corporation E S Corporation ❑ Pednership ❑Trustleslete
opf single-member LTG ' Exempt payee code(if any)
❑ Limited iability company.Enter the tax classification(C::C corporation,S=S corporation,lax-Partnership).
Note:Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check Exemption from FATCA reporting
C e LLC if the LLC Is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC k code lit any)
a. another LLC that is not disregarded from the owner for US.federal tax purposes.Otherwise a single-member LLC that
9 is disregarded from the owner should check the appropriate box for the lax classification of its owner.
g 0 Other(see instructions)• :awn is::a.m.,...,s..xe>,aw•the U Si
en 5 Address(number,street,and apt.or suite no.)See Instructions. Requester's name and address Optional)
m5044 Cypress Trace Drive
6 City,state,and ZIP code
Tampa,Florida 33624
7 List account numbers)here(optional)
latal Taxpayer Identification Number(TIN)
Enter your TIN in the appropriate box.The TIN provided must match the name given on line 1 to avoid Social security number
backup withholding.For Individuals,this is generally your social security number(SSN).However,for a
resident alien,sole proprietor,or disregarded entity,see the instructions for Part I,later.For other - -
entities,it Is your employer identification number(EN).If you do not have a number,see How to gel a
TIN,later. or
Note:If the account is in more than one name,see the Instructions for line 1.Also see What Name and Employer identification number
Number To Give the Requester for guidelines on whose number to enter.
Rini Certification
Under penalties of perjury,I certify that;
1.The number shown on this form is my correct taxpayer identification number(or I am waiting for a number to be issued to me);and
2.I am not subject to backup withholding because:(a)I am exempt from backup withholding,or(b)I have not been notified by the Internal Revenue
Service(IRS)that I am subject to backup withholding as a result of a failure to report all interest or dividends,or(c)the IRS has notified me that I am
no longer subject to backup withholding;and
3.I am a U.S.citizen or other U.S.person(defined below);and
4.The FATCA code(s)entered on this form Of any)indicating that I am exempt from FATCA reporting is correct.
Certification Instructions.You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return.For real estate transactions,item 2 does not apply.For mortgage interest paid,
acquisition or abandonment of secured property,cancellation of debt,contributions to an individual retirement arrangement(IRA).and generally,payments
other than interest and dividends,you are not required to sign the certification,but you must provide your correct TIN.See the instructions for Part II,later.
Sign Signature of qp
Here U.S.person. Dale. / /Q
General instructions •Form 1099-DIV(dividends,including those from stocks or mutual
funds)
Section references are to the Internal Revenue Code unless otherwise •Form 1099-MISC(various types of income,prizes,awards,or gross
noted, proceeds)
Future developments.For the latest Information about developments •Form 1099-9(stock or mutual fund sales and certain other
related to Form W-9 and its instructions,such as legislation enacted transactions by brokers)
after they were published,go to www.irs.gov/FormW9.
•Form 1099-5(proceeds from real estate transactions)
Purpose of Form •Form 1099-K(merchant card and third party network transactions)
An individual or entity(Form W-9 requester)who Is required to file an •Form 1098(home mortgage interest),1098-E(student loan interest),
information return with the IRS must obtain your correct taxpayer 1098-T(tuition)
identification number(TIN)which may be your social security number •Form 1099-C(canceled debt)
SSN),individual taxpayer identification number(ITINI.adoption •Form 1099-A(acquisition or abandonment of secured properly)
taxpayer identification number(ATIN),or employer identification number
(EIN),to report on an information return the amount paid to you,or other Use Form W-9 only if you are a U.S.person(including a resident
amount reportable on an Information return.Examples of information alien),to provide your correct TIN.
returns include,but are not limited to,the following. I/you do not return Form W-9 to the requester with a TIN,you might
•Form 1099-INT(interest earned or paid) be subject to backup withholding.See What is backup withholding.
later,
Cat No.10231% Form W-91Hey.10-20181
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Certification of Training Completion
The Florida Department of Revenue provides this document for a person to
certify that he or she, personally and without any assistance, has completed
the Department's 2020 Value Adjustment Board Training, including the
exam,for Tangible Personal Property Appraiser Special Magistrate.
I certify that I,
Steven Nystrom
Personally, and without any assistance, have carefully reviewed and
studied the content of Modules 1 through 5, Module 7 (part 1 only), 8,
and 11 of the Department of Revenue's 2020 Value Adjustment Board
Training,for learning such content, and further certify that I,
personally and without any assistance, have completed and passed
the Department of Revenue's corresponding examination.
This certification becomes valid only when signed and dated below by the
person who completed the training including exam as described above. By
my dated signature below, I further attest to my preceding statements.
8/ a,/ -2.
Signature and Certification of DATE
Steven Nystrom
FLORIDA
V
Certification of Training Completion
The Florida Department of Revenue provides this document for a person to
certify that he or she, personally and without any assistance, has completed
the Department's 2020 Value Adjustment Board Training, including the
exam,for Real Property Appraiser Special Magistrate.
I certify that I,
Steven Nystrom
Personally, and without any assistance, have carefully reviewed and
studied the content of Modules 1 through 7 and Module 11 of the
Department of Revenue's 2020 Value Adjustment Board Training,for
learning such content, and further certify that I, personally and
without any assistance, have completed and passed the Department
of Revenue's corresponding examination.
This certification becomes valid only when signed and dated below by the
person who completed the training including exam as described above. By
my dated signature below, I further attest to my preceding statements.
/
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Signature and Certification of DATE
Steven Nystrom
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Item #7E
STATE OF FLORIDA
OFFICE OF THE GOVERNOR
EXECUTIVE ORDER NUMBER 20-193
(Amending Executive Order 20-179)
WHEREAS, on March 9, 2020,I issued Executive Order 20-52 declaring a state of emergency
for the entire State of Florida due to COVID-19;and
WHEREAS, Executive Order 20-69, as amended by Executive Order 20-179, requires
amendment to provide local government bodies with additional time to notice their meetings.
NOW,THEREFORE,I,RON DESANTIS, as Governor of Florida,by virtue of the authority
vested in me by Article IV,Section(1)(a)of the Florida Constitution,Chapter 252,Florida Statutes,and
all other applicable laws, promulgate the following Executive Order to take immediate effect:
__ Section 1.
Section 3.of Executive Order 20-179 is amended to read,as follows:
Except as amended herein, I hereby extend Executive Order 20-69, as extended by Executive Orders
20-112,20-123, 20-139 and 20-150, until 12:01 a.m. on October I,2020.
IN TESTIMONY WHEREOF, I have hereunto
or, ' set my hand and caused the Great Seal of the
S' 1 State of Florida to be affixed,at Tallahassee,this
p s. ., 7th day o ust, 20 n.
OR •
``
ATTEST: ou_-- r C
co
SE RETARY OF STATT,
�.0 rli
STATE OF FLORIDA
OFFICE OF THE GOVERNOR
EXECUTIVE ORDER NUMBER 20-179
(Emergency Management—COVID-19— Local Government Public Meetings)
WHEREAS. Executive Order 20-69, as extended by Executive Order 20-112.
Executive Order 20-123, Executive Order 20-139 and Executive Order 20-150. expires on
August L 2020, unless extended;and
WHEREAS. Executive Order 20-69 requires amendment to address foreseeable Truth
in Millage ("TRIM"), non ad valorem assessment, and value adjustment hoard related issues.
NOW, THEREFORE, ), RON DESANTIS. as Governor of Florida. by virtue of the
authority vested in me by Article IV. Section (l)(a) of the Florida Constitution. Chapter 252.
Florida Statutes. and all other applicable laws. promulgate the following Executive Order to
take immediate effect:
Section 1.
Executive Order 20-69 is amended to include Section 5. as follows:
A For any taxing authority holding a millage and budget hearing under Chapter 200.
Florida Statutes. or a local governing board holding a hearing or meeting regarding a non ad
valorem assessment. including, but not limited to. those under section 1973632. Florida
Statutes. I hereby suspend any Florida Statute that requires a quorum or supermaiority of the
membership to be present in person or requires the local government both to meet at a specific
public place.
B. A taxing authority holding a millage and budget hearing under Chapter 200. Florida
Statutes. or a local governing board holding a hearing or meeting regarding a non ad valorem
ilr rl
assessment including. but not limited to. those under section 197.3632. Florida Statutes. may
utilize communications media technology. such as telephonic and video conferencing. as
provided in section 120.54(5)(b)2., Florida Statutes.
C. This Executive Order does not waive any other requirement under the Florida
Constitution and"Florida's Government in the Sunshine Laws."including Chapter 286. Florida
Statutes.
D. The provisions set forth in this section shall expire at 12:01 a.m. on October 15.
2020.
Section 2.
Executive Order 20-69 is amended to include Section 6. as follows:
A. For any value adjustment board including. but not limited to,special magistrates,
holding a hearing or meeting under Chapter 194. Florida Statutes. I hereby suspend any
Florida Statute or rule that requires a quorum or individual to he present in person or requires
the local government body or individual to meet at a specific public place.
B. A value adjustment board including, but not limited to, special magistrates, holding
a hearing or meeting under Chapter 194, Florida Statutes. may utilize communications media
technology_such as telephonic and video conferencing, as provided in section I20.54(5lb)2.,
Florida Statutes.
C. This Executive Order does not waive any other requirement under the Florida
Constitution and "Florida's Government in the Sunshine Laws." including Chapter 286.
Florida Statutes.
D. The provisions set forth in this section shall expire at 12:01 a.m. on December 15.
2020.
2
jilt Ile
Section 3. Except as amended herein. I hereby extend Executive Order 20-69. as
extended by Executive Orders 20-112. 20-123. 20-139 and 20-150. until 12:01 a.m. on
September 1. 2020.
IN TESTIMONY WHEREOF. I have hereunto
set my hand and caused the Great Seal of the
ufi- 6r,+ State of Florida to he affixed. at I alluhassee. this
`' 29th day of 21120
eii
RON DES ,. r A :KNOB
ATTEST:
km,,,-)0„,„._
SEC 2ETARY OF STATE
11
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lei J Item #8
I
MONROE COUNTY VALUE ADJUSTMENT BOARD
2019 FINAL MEETING
MINUTES
Wednesday,July 22,2020 10:00 A.M. The Historic Gato Building
1100 Simonton St., 1"Floor Conference Room
Key West I
The Final Meeting of the 2019 Monroe County Value Adjustment Board convened at 10:03 a.m.
Present were BOCC Mayor Heather Carruthers,School Board Member John Dick and BOCC,[iti;en Member
John Repetto. Also present were Kevin Madok, Clerk of the Court Jennifer Sanchez, VABCoupsel; Sally
Abrams, VAB Clerk; Scott Russell, Property Appraiser; and Property Appraiser Directors Dawn Ch4st Mike
Russo and Tina Malgrat. " a
Mayor Carruthers lead the Pledge of Allegiance and called the meeting to order i 't "
Motion was made by John Dick and seconded by John Repetto to Approve the 2019 Organizational
Meeting Minutes of October 4,2019. Motion carried unanimously.
Mayor Carruthers opened the floor for public comment.There was no public comment.
Motion was made by John Dick and seconded by John Repetto to Adopt the Special Magistrates' 2019
Recommended Decisions on Exemption and Valuation,Petitions 'Motion'?carried:Unanimously.
Motion was made by John Dick and seconded;by John Repetto to Approve the 2019 VAB Expenditure
Audit Trail for Special Magistrates, VAB Counsel, &Publication of Legpftvotices. Motion carried unanimously.
Motion was made by John Dick arid lseconded by John Repetto to Approve the 2019 Anticipated
Expenditures up to the Final Meeting. Motion cairied unanimously.
Items 6a and 6b were taken together, Motion was made by John Dick and seconded by John Repetto to
Approve the 2019 Certification of Tax Roll tot:rReal'Property and Approve the 2019 Certification of Tax Roll for I
Tangible Personal Property. At the meeting, the Monroe County Property Appraiser's Office updated the taxable
value of Real Property to$27883570032. Motion carried unanimously. 1
Scott Russell, property Appraiser, updated the Board on the values presented on the Certification of the
2019 Tax Roll. 'j'd,.,
There being Bo further business,the meeting of the Value Adjustment Board was adjourned at 10:16 a.m.
I
Kevin Madok, CPA,Clerk
and ex-officio Clerk to the Board of County Commissioners
Monroe County, Florida
Sally M.Abrams, D.C.
4110
J Item #9
IProperty Tax Oversight II Bulletin: PTO 20-01
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: April 13, 2020
Bulletin: PTO 20-01
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemptions for Spouses of Deceased Veterans
and Spouses of First Responders —Florida Residency Requirement
Invalidated
This bulletin contains information regarding the recent court ruling affecting the
exemption for spouses of veterans who died from service-connected causes while
on active duty. The court decision also affects the exemption for surviving spouses
of first responders who died in the line of duty.
Exemption for Spouses of Deceased Veterans
The Florida Second District Court of Appeal recently held unconstitutional the
residency requirement in section 196.081(4), Florida Statutes, in DOR v. Bell, case
2D18-3134.
In the Bell case, a surviving spouse of a U.S. serviceman, who was killed in action,
applied for the exemption from ad valorem taxes. The Property Appraiser denied
the application because the deceased serviceman was not a permanent resident of
Florida as of January 1 on the year he died, as required by s. 196.081(4), F.S. The
constitutional provision authorizing the exemption, Article VII, section 6(0(1),
Florida Constitution does not contain such a residency requirement. The court
therefore found the Florida residency requirement of s. 194.081(4), F.S., to be
unconstitutional as a restriction on the exemption not authorized by the
constitution.
tri
Applications for exemption by surviving spouses of veterans who died from
service-connected causes while on active duty as a member of the U.S. Armed
Forces, pursuant to s. 196.081(4), F.S., should no longer be denied for the reason
that the deceased veteran was not a permanent resident of Florida on January 1 of
the year in which the veteran died.
Based on this recent court decision, Property Appraisers should not apply the
Florida residency requirement ins. 194.081(4), F.S. and Rule 12D-7.004(4)(c)1.,
Florida Administrative Code, when reviewing applications for exemptions under s.
194.081(4), F.S.
Exemption for Spouses of First Responders
Although the court decision in the Bell case was based on an application for
exemption sought by the surviving spouse of a deceased veteran under s.
194.081(4), F.S., Property Appraisers should not apply the Florida residency
requirement ins. 194.081(6), F.S., when reviewing applications for exemption by
surviving spouses of first responders who died in the line of duty.
Further Information
The Department of Revenue has provided this bulletin for your general
information. Please distribute to your staff who may be affected by the changes in
the law. If you have questions about its contents, please send them to
DORP TO(O floridarevenue.com.
V J
Property Tax Oversight I Bulletin: PTO 20-02
To: Property Appraisers and Tax Collectors
From: Property Tax Oversight Program
Date: April 22, 2020
Bulletin: PTO 20-02
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption for Deployed Servicemembers
The Legislature amended the exemption for deployed servicemembers, effective upon becoming
a law on April 8, 2020, and first applicable to the 2020 ad valorem tax roll under Sections 7 and 8
of the law. Chapter 2020-10, Laws of Florida, (HB 7097), Section 7 updates the designated
operations for which deployed servicemembers may qualify for the homestead exemption in
section 196.173, Florida Statutes. It adds to the list Operation Juniper Shield, which began in
February 2007,Operation Pacific Eagle, which began in September 2017,and Operation Martillo,
which began in January 2012. It removes from the list Operation Enduring Freedom, which began
on October 7, 2001, and ended on December 31, 2014.
Section 196.173(2), Florida Statutes, is amended to read (words stricken are deletions;words
underlined are additions):
196.173 Exemption for deployed servicemembers.—
(2)The exemption is available to servicemembers who were deployed during the preceding calendar
year on active duty outside the continental United States,Alaska, or Hawaii in support of any of the
following military operations:
(a) Operation Joint Task Force Bravo,which began in 1995.
(b) Operation Joint Guardian,which began on June 12, 1999.
(c) Operation Noble Eagle,which began on September 15,2001.
(d)(e) Operations in the Balkans,which began in 2004.
(e)(f) Operation Nomad Shadow,which began in 2007.
(0(g) Operation U.S. Airstrikes Al Qaeda in Somalia,which began in January 2007.
(g)(h) Operation Copper Dune,which began in 2009.
(h)(i) Operation Georgia Deployment Program, which began in August 2009.
(i)O) Operation Spartan Shield,which began in June 2011.
(JXk) Operation Observant Compass,which began in October 2011.
(k)(1) Operation Inherent Resolve, which began on August 8,2014.
(1)(m) Operation Atlantic Resolve,which began in April 2014.
(m)(n)Operation Freedom's Sentinel,which began on January 1,2015.
(n)(e) Operation Resolute Support,which began in January 2015.
(o)Operation Juniper Shield,which began in February 2007.
In)Operation Pacific Eagle,which beean in September 2017.
Iu)Operation Martillo, which began in January 2012.
Section 9 of Chapter 2020-10, L.O.F., provides an extended application deadline until June 1,
2020, for an applicant to file the Deployed Military Exemption Application(Form DR-501 M)
with the property appraiser for the 2020 tax year. This form is available for applicants and local
♦I 41110
Bulletin PTO 20-02
April 22, 2020
Page 2 of 2
officials on the website at https://tIoridarevenue.com/property/Documents/dr501 m.pdf. Property
appraisers must continue to accept the currently adopted version for 2020.
The full text of the changes is also available at http://Iaws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. If you have
questions about its contents, please send them to DORPTO@a floridarevenue.com.
yr
Property Tax Oversight J Bulletin: PTO 20-03
To: Value Adjustment Board Attorneys, Clerks and Administrators
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-03
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; VAB Filing Fee not Required for
Petitions for Exemption for Deployed Servicemembers
This is an addition to bulletin 20-02 relating to the exemption for deployed servicemembers that
describes the changes the 2020 Florida Legislature made to the designated military operations
and extended the application deadline to June 1 effective for 2020. Bulletin 20-02 is available on
the Department's website at https://revenuelaw.floridarevenue.com/PaQes/Browse.aspx#3-18-26.
The 2020 Legislature enacted Chapter 2020-10, Section 9, Laws of Florida,effective upon
becoming a law April 8,2020 and applicable to the 2020 tax rolls. This new law provided that a
value adjustment board petition filing fee is not required,and provided additional deadlines and
procedures for approval of late filed applications for the exemption,as follows. All text is new:
Section 9. Application deadline for additional ad valorem tax exemption for specified
deployments.—
(I)Notwithstanding the filing deadlines contained ins. 196.173(6), Florida Statutes,
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 2020 tax
roll is June 1, 2020.
(2) If an application is not timely filed under subsection (I), 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 property appraiser mails 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 property appraiser mails 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 reviewing
the petition,the value adjustment board may grant the exemption if the applicant is
it ri
Bulletin PTO 20-03
June 11, 2020
Page 2 of 2
qualified for the exemption and demonstrates extenuating circumstances, as determined
by the board, which warrant granting the exemption.
(4)This section shall take effect upon this act becoming a law and applies to the 2020
ad valorem tax roll.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions
about its contents, please send them to DORPTO(2ilfloridarevenue.com.
411► tJ
Property Tax Oversight I Bulletin: PTO 20-04
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 11, 2020
Bulletin: PTO 20-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption of Affordable Housing Property;
Provisions for Vacant Units Effective for 2020;
Provisions for Limited Liability Company Property and Occupied Units
Which No Longer Meet Income Limits Effective for 2021
The 2020 Legislature enacted two amendments to section 196.1978(1), F.S. in Chapter 2020-10,
section 10, Laws of Florida(I4B 7097), effective upon becoming a law April 8, 2020 and
operating retroactive to January 1, 2020; and in Chapter 2020-10, section 11,Laws of Florida,
effective January 1, 2021.
Section 10 amended section 196.1978(1), F.S, to provide additional criteria for the exemption of
affordable housing property. This amendment treats vacant units as exempt portions of the
affordable housing property.These criteria are: if a recorded land use restriction agreement
requires all residential units within the property to be used in a manner that qualifies for the
exemption under this subsection and if the vacant units are being offered for rent.
Section 11 amended section 196.1978(1), F.S., to expressly provide legislative intent for
affordable housing property where a sole member of a limited liability company that owns the
property is also a limited liability company that is disregarded as an entity for federal income tax
purposes. In this case, the property will be treated as owned by the sole member of the limited
liability company that owns the limited liability company that owns the property. Also, units
whose occupants' income no longer meet the income limits, but whose income met the income
limits at the time they became tenants, shall be treated as exempt portions of the affordable
housing property.
The text of these two amendments is as follows (words tricken are deletions; words underlined are
additions):
Section 10. Effective upon becoming a law and operating retroactively to January I,
2020, subsection (1) of section 196.1978, Florida Statutes, is amended to read:
196.1978 Affordable housing property exemption.—
(I) Property used to provide affordable housing to eligible persons as defined by s.
159.603 and natural persons or families meeting the extremely low-income, very-low-
income, low-income, or moderate-income limits specified in s.420.0004, which is owned
entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable
under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-
V Ui
Bulletin PTO 20-04
June 11, 2020
Page 2 of 3
32, 1996-I C.B. 717, is considered property owned by an exempt entity and used for a
charitable purpose, and those portions of the affordable housing property that provide
housing to natural persons or families classified as extremely low income, very low
income, low income, or moderate income under s. 420.0004 are exempt from ad valorem
taxation to the extent authorized under s. 196.196. All property identified in this
subsection seetiee must comply with the criteria provided under s. 196.195 for
determining exempt status and applied by property appraisers on an annual basis.The
Legislature intends that any property owned by a limited liability company which is
disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation
301.7701-3(b)(1)(ii) be treated as owned by its sole member. Units that are vacant shall
be treated as portions of the affordable housing property exempt under this
subsection if a recorded land use restriction agreement in favor of the Florida
Housing Finance Corporation or any other governmental or quasi-governmental
jurisdiction requires that all residential units within the property be used in a
manner that qualifies for the exemption under this subsection and if the units are
being offered for rent.
Section 11. Effective January 1, 2021, subsection (I) of section 196.1978, Florida
Statutes, as amended by this act, is amended to read:
196.1978 Affordable housing property exemption.—
(1) Property used to provide affordable housing to eligible persons as defined by s.
159.603 and natural persons or families meeting the extremely low-income, very-low-
income, low-income, or moderate-income limits specified in s. 420.0004, which is owned
entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable
under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-
32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a
charitable purpose, and those portions of the affordable housing property that provide
housing to natural persons or families classified as extremely low income, very low
income, low income, or moderate income under s. 420.0004 are exempt from ad valorem
taxation to the extent authorized under s. 196.196. All property identified in this
subsection must comply with the criteria provided under s. 196.195 for determining
exempt status and applied by property appraisers on an annual basis. The Legislature
intends that any property owned by a limited liability company which is disregarded as an
entity for federal income tax purposes pursuant to Treasury Regulation 301.7701-
__3(h)(1)(ii) be treated as owned by its sole member. If the sole member of the limited
liability company that owns the property is also a limited liability company that is
disregarded as an entity for federal income tax purposes pursuant to Treasury
Regulation 301.7701-3(b)(110i), the Legislature intends that the property be treated
as owned by the sole member of the limited liability company that owns the limited
liability company that owns the property. Units that are vacant and units that are
occupied by natural persons or families whose income no longer meets the income
limits of this subsection,but whose income met those income limits at the time they
became tenants shall be treated as portions of the affordable housing property exempt
under this subsection if a recorded land use restriction agreement in favor of the Florida
Housing Finance Corporation or any other governmental or quasi-governmental
jurisdiction requires that all residential units within the property be used in a manner that
V
Bulletin PTO 20-04
June 11, 2020
Page 3 of 3
qualifies for the exemption under this subsection and if the units are being offered for
rent.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO(cDfloridarevenue.com.
it J
I Property Tax Oversight 0 Bulletin: PTO 20-05 I
To: Value Adjustment Board Attorneys, Clerks and Administrators,
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-05
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; Appraisal by Special Magistrate May
Not Be Submitted as Evidence
The 2020 Legislature enacted Chapter 2020-10, Section 4,Laws of Florida, effective July 1,2020.
Section 4 of this new law provides additional provisions applicable to value adjustment boards as
follows:
Section 4. Subsection (1) of section 194.035, Florida Statutes, is amended to read:
194.035 Special magistrates; property evaluators.—
(I) rrs
An appraisal may not be submitted as evidence to a value adjustment board
in any year that the person who performed the appraisal serves as a special
magistrate to that value adjustment board.
The full text of the law changes is available at http://laws.11rules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO(1 floridarevenue.com.
it IMO
Property Tax Oversight II Bulletin: PTO 20-06 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 11, 2020
Bulletin: PTO 20-06
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Property Damaged or Destroyed by Hurricane Michael
The 2020 legislature enacted Chapter 2020-10, Section 3, Laws of Florida (HB 7097), effective
for the 2019 through 2023 tax years. This law includes the following:
Section 3 creates section 193.1557, F.S., providing for assessment of certain property damaged
or destroyed by Hurricane Michael in 2018, and providing that sections 193.155(4)(6),
193.1554(6)(6), or 193.1555(6)(6), F.S., relating to assessment of changes, additions or
improvements, apply to such changes, additions, or improvements begun within five years after
January 1, 2019.The new section 193.1557, F.S., applies to 2019 through 2023 tax years and
stands repealed on December 31, 2023. The amendment is as follows:
Section 3. Section 193.1557, Florida Statutes, is created to read:
193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael.—
For property damaged or destroyed by Hurricane Michael in 2018, s. 193.155(41(b), s.
193.1554(6)(b), or s. 193.1555(6)(b) applies to changes, additions, or improvements
commenced within 5 years after January 1, 2019. This section applies to the 2019-2023
tax rolls and shall stand repealed on December 31. 2023.
The full text of the law changes is available at http://laws.frules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTOO/floridarevenue.com.
it J
Property Tax Oversight I Bulletin: PTO 20-08
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 29, 2020
Bulletin: PTO 20-08
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Information Included with Notices of Proposed Property Taxes
The 2020 legislature enacted Chapter 2020-10, Section 13, Laws of Florida (HB 7097), effective
July 1, 2020. This law amends section 200.069,F.S., relating to information included with notices
of proposed property taxes, to require that the property appraiser only include additional
information which explains any item in the notice or is information directly related to the
assessment or taxation for property owners in the mailing of the notice of ad valorem taxes and
non-ad valorem assessments:
200.069 Notice of proposed property taxes and non-ad valorem assessments.—
***
In addition,the property appraiser may not include in the mailing of the notice of
ad valorem taxes and non-ad valorem assessments additional information or items
unless such information or items explain a component of the notice or provide
information directly related to the assessment and taxation of the property.
***
The full text of the law changes is available at http://Iaws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO Z floridarevenue.com.
tilr J
Property Tax Oversight Bulletin: PTO 20-10 I
To: Property Appraisers, Tax Collectors, Value Adjustment Board
Attorneys, Clerks and Administrators, Clerks of the Court, Boards
of County Commissioners, Taxing Authorities, and Interested
Parties
From: Property Tax Oversight Program
Date: July 7, 2020
Bulletin: PTO 20-10
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption, Veteran and Veteran Surviving Spouse
Property Acquired Between January 1 and November 1
The 2020 Legislature enacted Chapter 2020-140, Laws of Florida, (CS/CS/HB 1249), effective
July 1, 2020. This new law provides additional provisions applicable to the veteran's exemption.
The law created section 196.081(1)(b), F.S., to provide that a veteran or veteran's surviving
spouse may receive a prorated refund of property taxes paid on property on which legal or
beneficial title is acquired between January 1 and November 1. The additional requirements for
the refund are that the veteran or veteran's surviving spouse:
• receives an exemption under section 196.081, F.S., on a property for the tax year, and
• applies for and receives an exemption on the acquired property in the next tax year under
section 196.081, F.S.
The refund is prorated as of the date of transfer. If the property appraiser determines the veteran
or spouse is entitled to an exemption under section 196.081, F.S., on the newly acquired
property, the law provides for the property appraiser to make entries on the tax roll necessary to
allow the prorated refund of taxes for the previous tax year.
The full text of the law changes is available at http://laws.11rules.org/2020/140 .
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO(1 f1oridarevenue.com.
Item #10
Print Form
INITIAL CERTIFICATION OF DRrsaa
1117 N.12/09
t - THE VALUE ADJUSTMENT BOARD Rule 120-1e.002
Florida Administrative Code
FLORIDA Section 193.122(1), Florida Statutes
Tax Roll Year .2 .0 2. 0
The Value Adjustment Board of Monroe I] 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 PropertyD 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, f 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.
Signature, Chair of the Value Adjustment Board Date
440
Item #10
INITIAL CERTIFICATION OF DR488P
peps THE VALUE ADJUSTMENT BOARD N.12/09
Rule 12D-16.002
Ronde Administrative Code
FLORIDA Section 193.122(1), Florida Statutes
Tax Roll Year l 2 I 0 1.2.1 0 I
The Value Adjustment Board of Monroe 0 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: Q Real Property Q Tangible Personal Property
assessment roll for our county teas been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue..: - -
On behalf of the entire.board, I certify that we have ordered this certification to be attached as part of the
assessment roll.We will issue a Certification of the Value Adjustment Board(Form DR-488).under.section
193.122(1.)and (3), F'.S.,when the hearings are completed.The property appraiser will make all
extensions to show the tax attributable to all taxable property under the:law.
Signature; Chair of the Value Adjustment Board - Date
Item #13
VAB REFERENCE MATERIALS 2020
• Value Adjustment Board Training
http://floridarevenue.com/property/Pages/VAB Training.aspx
• Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board
(Last Updated:09/2019)
https://floridarexenue.com/pronerty/Documents/DniformPoliciesM a nu a 12019.pdf
• Rule Chapter 12D-9, F.A.C., Requirements for Value Adjustment Boards in Administrative Reviews;
Uniform Rules of Procedure for Hearings Before Value Adjustment Boards
https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-9
• Rule Chapter 12D-10, F.A.C., Value Adjustment Board Rules applicable to the requirements for
hearings and decisions
https://www.flrules.oregatewaviChapterHome.asp?Chapter=12D-10
• Florida Department of Revenue Property Tax Oversight Program,VAB Information & Forms:
http://floridarevenue.com/property/Pages/VAB.aspx
http://floridarevenue.com/property/Pages/Forms.aspx
• Value Adjustment Board Bulletins from the Florida Department of Revenue
https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18-26
• Florida Department of Revenue's Value Adjustment Board Process Calendar
http://floridarevenue.com/property/Documents/pt902020.pdf
• Florida Administrative Code Rules 12D-51.001, 12D-51.002, 12D-51.003
https://www.flrules.oregateway/ChapterHome.asp?Chapter=12D-51
• Government-in-the-Sunshine Manual
http://www.mvfloridalegal.com/sun.nsf/sunmanual
http://myfloridalegal.com/webfiles.nsf/W F/MNOS-B90079/$file/SunshineMan ua I.pdf
• Taxpayer Guide to Petitions to the Value Adjustment Board:
http://floridarevenue.com/property/Documents/pt101.pdf
• Florida's Attorney General Opinions
http://mvfloridalegal.com/ago.nsf/Opinions
• Florida Statutes Chapter 192 thru Chapter 195
http://www.flsenate.gov/Laws/Statutes