10/06/2021 VAB Organizational Meeting Minutes MINUTES OF THE
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Organizational Meeting
Marathon, Florida
October 6, 2021
The 2021 Organizational Meeting of the Monroe County Value Adjustment Board was
convened at 10:00 a.m. at the Marathon Government Center. Present and answering to roll call
were County Commissioner David Rice, School Board Member John Dick, School Board
Citizen Member Mike Leonard, County Commission Citizen Member John Repetto, Clerk of
Court Kevin Madok, VAB Counsel Jennifer Sanchez, Sally Abrams, Deputy Clerk, Property
Appraiser Scott Russell, and Property Appraiser Supervisor Mike Russo. Members not present
were County Commissioner Eddie Martinez (alternate), County Commissioner Craig Cates, and
School Board Member Mindy Conn.
Item 1.The members of the 2021 Value Adjustment Board were introduced as follows: County
Commissioner David Rice, County School Board Member John Dick, School Board Citizen
Member Mike Leonard, and County Commission Citizen Member John Repetto. The Board
member contact list is incorporated herein by reference.
Item 2.Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard to appoint County Commissioner David Rice as Chair. Motion
carried unanimously.
Item 2.Motion was made by School Board Citizen Member Mike Leonard and seconded by
County Commissioner David Rice to appoint School Board Member John Dick as Vice-Chair.
Motion carried unanimously.
Item 3. Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard to adopt the following Resolution implementing the authorization
provided for in Section 194.013, Florida Statutes, to require a filing fee for certain petitions filed
with the Board. Motion carried unanimously.
RESOLUTION NO. 001-2021
Said Resolution is incorporated herein by reference.
Item 4.VAB Counsel, Jennifer G. Sanchez addressed the Board. After discussion, motion was
made by School Board Member John Dick and seconded by County Commission Citizen
Member John Repetto to appoint the 2021 Special Magistrates, as follows:
Special Magistrates for Exemption and Classifications - David Van Loon &
Rinky Parwani.
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• Special Magistrates for Valuation — Real Property and Commercial — Kevin
Talbott, Steven Nystrom & Ena Jane.
• Special Magistrates for Tangible Personal Property — Steven Nystrom
Motion carried unanimously.
Item 5a. Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard granting approval for the 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. Motion carried
unanimously.
Item 5b. Motion was made by County Commission Citizen Member John Repetto and seconded
by School Board Member John Dick directing the Board Clerk to interpret "filed" as when the
petition is received by the Clerk, and not to base a timely filing on the postmark. No acceptance
of petitions via fax. Motion carried unanimously.
Item 5c. Motion was made by School Board Citizen Member Mike Leonard and seconded by
School Board Member John Dick authorizing the Board Clerk, or his designee, to re-schedule
hearings requested by petitioners or the Property Appraiser for a single time good cause. F.S
194.032 (2)(a). Motion carried unanimously.
Item 5d. Motion was made by School Board Member John Dick and seconded by County
Commission Citizen Member John Repetto authorizing the Board Chair to sign all documents
upon VAB Counsel review. Motion carried unanimously.
Item 5e. Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard granting the Board Clerk flexibility in scheduling hearings and
meetings pursuant to Monroe County Guidelines and the Center for Disease Control (CDC)
social distancing guidelines 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.. Motion carried unanimously.
Item 5f. Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard to approve no telephone hearings during the 2021 tax appeal year
unless necessitated by the COVID-19 Protocols. Motion carried unanimously.
Item 5g. Motion was made by School Board Member John Dick and seconded by County
Commission Citizen Member John Repetto to approve confirmation of denial of all petitions
without further hearing when petitioner has not made partial payment of property taxes by
deadline, pursuant to F.S. 194.014. Motion carried unanimously.
October 6,2021 2 of 3
Item 6. Motion was made by School Board Member John Dick and seconded by County
Commission Citizen Member John Repetto to adopt the 2020 VAB Final Meeting Minutes of
April 15, 2021. Motion carried unanimously.
Item 7. Motion was made by School Board Member John Dick and seconded by School Board
Citizen Member Mike Leonard to approve the 2021 Tax Rolls, pursuant to Florida Statute
Section 193.122. Motion carried unanimously.
Item 8.VAB Counsel, Jennifer G. Sanchez reviewed the 2021 Legislative amendment to Rule
12D-9.025 with the Board. After discussion, motion was made by School Board Member John
Dick and seconded by County Commission Citizen Member John Repetto to adopt the legislative
changes. Motion carried unanimously.
Item 9. Sally Abrams, Deputy Clerk, reported the number of petitions filed to date, as follows:
• Exemption and Classification Petitions: 8
• Valuation Petitions: 294
• Tangible Personal Property Petitions: 26
• Late-Filed Petitions (to date): 3
Item 10. Ms. Abrams announced that the 2021 VAB Reference List is available to the Public,
Special Magistrates and Board Members. Said reference list is attached hereto.
Item 11. Ms. Abrams announced that the hearing schedule for the 2021 Value Adjustment Board
(VAB) will be scheduled and that the VAB will remain in session until all petitions have been
heard.
Item 12. Scott Russell, Monroe County Property Appraiser, addressed the Board.
Item 13. There was no public comment.
There being no further business, the meeting of the Value Adjustment Board adjourned.
Kevin Madok, CPA, Clerk
and ex-officio Clerk to the
Value Adjustment Board
Monroe County, Florida
Sally M. Abrams, D.C.
October 6,2021 3 of 3
VAB REFERENCE MATERIALS 2021
�~ Value Adjustment Board Training
�~ Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last
Updated: lI/IOIO)
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�~ Rule Chapter 12D-9, F.A.C., Requirements for Volue Adjustment Boords in Administrotive Reviews;
UnifnrmRules of Procedure for Keorings Before Vo/ue Adjustment Bnords
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�~ Rule Chapter 12D-10, F.A.C., Volue Adjustment Boord Rules cippliccible to the requirements for
heoringsonddecisions
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�~ Rule Chapter lID-5l, F.A.[., Stondord Assessment Procedures ondStondondMeosuresofWo/ue
Guidelines
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�~ Florida Department of Revenue Property Tax Oversight Program, VAB Information 8' Forms:
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�~ Value Ad.ustrnent Board Bulletins from the Florida Department ofRevenue
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�~ Florida Department of Revenue's Value Adjustment Board Process Calendar
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�~ Florida Administrative Code Rules 1ID-51.001, 1ID-51.00I, 1ID-51.003
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�~ Govern rnent-in-the-3unshineManual
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Taxpayer Guide to Petitions to the Value Adjustment Board:
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�~ Florida's Attorney General Opinions
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�~ Florida Statutes Chapter 192thnu Chapter 19S
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�~ Taxpayers' DisagreernentofPropertyVa|ue
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