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10/06/2021 VAB Organizational Meeting AGENDA M[]N ROE COU NTY VALU E ADjUSTM ENT BOARD [lCfOb8r 6 1» 2021 2021 ORGANIZATIONAL MEETING 10:00A.M. Call toOrder Marathon Government Center SaUuteto Flag 2798Overseas Highway, 2"u Floor Marathon, FL. Any person wishing to address the Board shall provide the Clerk with their name and the agenda item on which they wish tobeheard. There isofive-nn/nute time limit on presentations tm the Board. l. Introduction ofVAB Board Members &[ontact Information: Members of the 2O21 Value Adjustment Board * County Commissioner David Rice * County Commissioner Craig Cates * County Commissioner Eddie Martinez,Alternate * School Board Chair John Dick * School Board Member Mindy Conn, Alternate * School Board Citizen Member Mike Leonard * County Commission Citizen Member John Repetto 2. Election of Chair and Vice Chair. Chair must be a County Commissioner, pursuant toF.Sl94.OlS. 3. Approval to Adopt Resolution No. 001-2021 Authorizing a Filing Feefor Certain Petitions Filed with the Value Adjustment Board, pursuant toF.S. l94.Ol3. 4. Approval of Recommended Appointments of Special Magistrates for the 2021 Tax Year. * Exemption and Classifications: David Van Loon & RinkyParwani * Valuation—Residential and CommenoiaL— Kevin Talbott, Steven Nystrom & EnaJane * Tangible Personal Property: Steven Nystrom S. Adoption of Local Administrative Procedures of the Board. a. Authorize Board Counsel to review and make good cause determinations oflate-filed petitions for tax appeal year 2021, pursuant to Rule 12D.9'015; ratifying such good cause determinations, if any, made todate. 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. No acceptance of petitions via fax. C. Authorize Board Clerk, or her designee, to re-schedule hearings requested by petitioners or the Property Appraiser for a single time good cause. F.Sl94.O32 (2)(a). d. Authorize Board Chair to sign all documents upon VAB Counsel review. 202I Organizational Meeting Agenda October Gm' 202I 1of2 e. Grant 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. f. No telephone hearings during the 2021 tax appeal year unless necessitated by the COVID-19 Protocols. g. 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. 6. Approval of the 2020VAB Final Meeting Minutes of April 151", 2021. 7. Approval of the Initial Certification of the 2021 Tax Rolls, pursuant to F.S. 193.122. 8. Review of 2021 Legislative Changes, Amending Rule 12D-9.025 9. 2021 Petitions Filed to Date: • Exemption &Classifications: 8 • Valuation Petitions (Commercial 207 & Real Property 87) • Tangible Personal Property Petitions: 26 • Late-Filed Petitions (to date): 3 10. 2021 VAB Reference Materials List available to the Public, Special Magistrates and Board Members. 11. 2021 VAB Hearing Schedule -to be determined. The VAB will remain in session until all petitions have been heard, pursuant to F.S. 194.032. 12. Report from the Monroe County Property Appraiser, Scott Russell. 13. Public Comment. 14. 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 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 which the appeal is to be based. 2021 Organizational Meeting Agenda October 6t", 2021 2 of 2 Monroe County 2021 VAB Contact List VAB Board Members Monroe County Commissioner-District 1 Craig Cates 305-292-3440 boccdis1@monEgfiqEnjy:fL,&2v Monroe County Commissioner-District 4 David Rice 305-360-3538 boccdis4@monroecounty-fl.gav Monroe County Commissioner-District 3,ALT Eddie Martinez 305-292-3430 --boccdis3@monEgfiqEnjy:fL,&2v School Board Member-District 4 John Dick 305-289-1553 John.Uick@l(ey�Sch_ools.com School Board Member-District 3,ALT Mindy Conn 305-923-1618 Mindy.Conn hools.com @ Kty�� _ School Board Citizen Member Mike Leopnard 614-395-2290 JMLeonard20032gmail.com Monroe County Citizen Member John Repetto 305-394-5948 JBRepetto@gMaii.com C�erk,,ol,Co u,rt Kevin Maclok 305-292-3550 KMadol(@Monroe-Clerl(.com VAB Clerk Sally M.Abrams 305-292-3550 VABClerl(@Monroe-Clerl(.com VAB Legal Counsel Attorney Jennifer Sanchez 305-293-0084 JGSanchez@bellsouth.net Property Appraiser Property Appraiser Scott Russell 305 292-3404 PAO@mcpafl.org Director Valuation Services Dee Dee Harnish 305-292-3521 DI-larnish@mcpafl.2r& Director Appraisal Services Mike Russo 305-292-3413 MRusso@m�gpafl.org Director Real Estate Services Tina Malgrat 305-292-3459 TMal g_rat@mcp fl or L___& Supervisor Tangible Personal Property Neal Birmingham 305-292-3453 hLEirmm2ham2mcpafl.org Legal Counsel John Dent 941-952-1070 SMartin�i@dentmcclain.com Special Magistrates Exemptions Special Magistrate Tangible Personal Property Special Magistrate Valuation Special Magistrate Valuation Special Magistrate iValuation Special Magistrate RESOLUTION NO. VAB 001-2021 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 6th day of October 2021. Commissioner David Rice Commissioner Craig Cates School Board Member John Dick BOCC Citizen Member John Repetto School Board Citizen Member Michael Leonard Value Adjustment Board of Monroe County, Florida By: Chairman (SEAL) ATTEST: Kevin Madok, CPA, CLERK BY: Deputy Clerk DAVID VAN LOON 3158 Northside Drive Key West, Florida 33040 Office Telephone: (305) 296-8851 / Cellular Phone: (305) 797-5444 e-mail: :avid.( >,�z ...lawcorn 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 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 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 3 Florida Department of Revenue Certificate of Trairdng David Van Loon has received 2020 VAB Attorney Special Magistrate Training Oil 09/17/2020 FLORIDA PARWANi LAW9 P,.A. 9905 Alambra Avcnue PHONE: 813-514-8280 Tampa,Florida 33619 FAX- 813-514-8281 website:Nw,AK�NLP Rinky S. Parwani,Managing Attorney, licensed in 11,CA,TX, ]A June 15, 2021 Via US Mail and Electronic Mail Kevin Madok. CPA Monroe County Clerk of'C.'ourt PO Box 1980 Key West, Florida 33041-1980 VABClerk(��),Mo,i,ii-oe-(-'Icrk.coiii Dear Mr. Madok. I am forwarding the enclosed application for the Monroe County Value Aqjustment Board Attorney Special Magistrate 2021/2022 terra. I have enclosed a copy of' my resume. I will forward my certificate once training is issued by the DepartInCut of Revenue. I can handle hearings at any location in the County. I have practiced taw for greater than five years with ad valorem experience. I do not represent the Property Appraiser, the Tax Collector, any taxing authority or ally property owner in any administrative or judicial review of property taxes. I have been licensed to practice law for 20 years. I have ten),cars ofexperience providing legal services to 1�,'lorida 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 2020 for the following Counties: Osceola, I Iernando, Citrus, Brevard, Volusia, Lee, Polk, Pasco, Manatee, Santa Rosa, Marion, Citrus.,, Pinellas, Monroe, Indian River and Sumter. I am currently legal counsel for the follo,,ving County Value Adjustment Boards: Itillsborough, 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 Axia. I have a license to practice law in four states: California, Iowa, Texas and Florida. I have handled property tax issues in all lour 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-prolile matters. Very tr1ily your. C/X, 7 ink/S. Par-wani 9905 Alambra Avenue 813.514.8280 Tampa,Florida 33619 rinky@parwanilaw.com Kinky S. Parwani Professional::, Parwani Law,P.A. 2008-Present Tampa,Florida Experience Managing Attorney Successful small firm practice. Variety of cases including but not limited to real estate, debt resolution,foreclosure,mortgage modification,banlauptcy,litigation,immigration,probate,wills and [nuts, class actions, employment law, corporate, traffic, guardianship, social security, dependency,family law and contract work. Representation of businesses,individuals,doctors, government agencies and entertainment clients. Serve as county special magistrate and legal counsel to numerous value Adjustment Boards.Volunteer for Fox Channel 13 Tampa Bay Ask- A Lawyer. Winner of 2010 Brandon Small Business of the Year Award for Minority and Women Owned Business after only being open 3 years. Nominated in 2011 and 2012 for Brandon Small Business of the Year Award. Recognized for Pro Bono Service from 2010 to 2014 by 136 Judicial District. Selected as American Bar Association General and Solo Small Firm Diversity Fellow for 2011-2012. Selected as a 2013 Super Lawyer Florida Rising Star. Nominated from 2013 through 2020 for the Riverview Chamber Business of the Year Award. Finalist for Riverview Chamber Business of the Year Award 2020. Parwani Law,P.A.received the outstanding Pro Bono Service Award for 2017 from the 136 Judicial District. US Legal Elite 2019 Best Banlouptcy & Debt Negotiations Attorney Tampa Bay. Attorney and Practice Magazine 2019 Top Ten Immigration Law Attomey. Lawyer of Distinction 2019. Worksite Hero Specialty Award from CareerSou rce Tampa Bay 2019. Middleberg,Riddle&Giamra Dallas,Texas Partner Advised Fortune 500 clients on litigation and corporate aspects of business and legal requirements for consumer mortgage lending. Provided legal advice to software engineers regarding web based and DOS based mortgage documentation preparation system. A member of the director team for large firm responsible for strategic guidance,management and law firm vision. Countrywide Home Loans Plano,Texas Senior Vice President of Fair Lending and Legal Compliance Head of all legal compliance and fair lending for over 1000 retail branches and the telemarketing group. Managed a staff of over 30 employees. Responsible for all executive strategic guidance concerning policies and procedures. Maintained and developed compliance policies and procedures in accordance with company culture and laws. Provided advice to executive team on federal and state laws and regulations including HMDA, RESPA, 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 lending.Lead attorney advising credit card business unit including home equity loans. Private Practice with Law Firms Beverly Hills and Lake Tahoe,California Corporate and Litigation Associate Attorney Responsible for all aspects of multi-million dollar business transactions, tax planning and real estate matters for local,national and international businesses and individuals. Handled issues concerning covenants, conditions and restrictions, wetlands, easements, partnerships, corporations, limited liability companies, business sales, acquisitions, mergers, start-ups, transaction negotiation, corporate compliance, corporate governance, securities compliance, employment law and trademark, copyright. Represented film, internet and music companies, artists, performers and commercial photographers with the formation of business entities, sophisticated film financing transactions, complex corporate negotiated transactions, the commercial exploitation of intellectual property rights, employment contracts and securities and corporate law compliance. Lead trial attorney managing all aspects of federal and state, complex, press-worthy, multi- million dollar, international litigation and appeals, including discovery, motions, briefs,depositions,court appearances and mediations. Education: 1998 University of Minnesota Law School Minneapolis,Minnesota .. JD Dean's List Outstanding Woman Graduate Award of 1998 Won Minnesota Bar Computer Law Essay Contest Editor of Journal,Moot Court Competitor 1993 Drake University Des Moines,Iowa MBA Graduated at age nineteen. Vice President of Management Honor Society 1992 Drake University Des Moines,Iowa BS Double major in accounting and corporate finance Completed program in two calendar years INerrtbershlps and Florida Bar—Admitted 4/2003 Bar Number 629634 ASSOCtatbnt Texas Bar -Admitted 9/2005 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 6/2009 US District Court-Central District of California-Admitted IA 999 US District Court—Middle District of Florida—Admitted 5/2008 US District Court—Northern District of Florida—Admitted 6/2009 US District Court—Southern District of Florida—Admitted 7/2009 Fellow,Life Management Institute—11/1992-FLMI Iowa Society of Certified Public Accountants- 11/1994—CPA(inactive) Institute of Certified Management Accountants— 11/94—CMA(inactive) American Bar Association Hillsborough County Bar Association Hillsborough East County Bar Association Tampa Bay Bankruptcy Bar Association National Association of Consumer Bankruptcy Attorneys American Immigration Lawyers Association pUblkAftwl. Computer Law News,A Publication of the Minnesota Bar Association,"Email in the Workplace:The Employer's Right to Snoop in Minnesota,"Winter 98-99 The Daily Journal,Verdicts and Settlements,"Blinder Vision,The`State Fund' Decision Creating Numerous Unanswered Questions About the Duties of a Party Receiving Possibly Privileged Documents in Discovery,"January,21,2000 Certified Management Accountants' Society of Southern California Newsletter,"Are You Ready for California's New Wage and Hour Law?"March 2000 Metropolitan News,Special Edition New Admittee Handbook,"What Your Bar Association Can Do For You,"June 2001 Truckee Tracks Chamber Newsletter,"Do 1 Have An Employee Or An Independent Contractor,"May 2002 and"123456789 Shhh! It's a Social Security Number,"June 2002 "Legally Savvy"Column,CapitalistChicks.com,2006 and 2007 2012 "How to Advise Your Client in Foreclosure." Stetson Law Review "Identity Theft:Protect Yourself!"an article published in the American Prepaid Legal Institute News Briefs Newsletter October 2012 Issue,Volume 10,No.33. "Choosing an Entity for Your Business American Prepaid Legal Institute News Briefs Newsletter November 2012 Issue,Volume 11,No.33. "Mediation is not Meditation:How to Stay Active and Engaged"page 10, January/February 2015 issue of the American Bar Association Solo,Small Firm and General Practice Division Magazine GPSOLO. Tampa Tribune and"Some Tips for Beginning Entrepreneurs"August 9,2015 "Residential Foreclosures: Helping Your Client with Options."(Volume 33,Number 2,page 26)American Bar Association GP SOLO Magazine in the March/April 2016 Other8us1hum . Hillsborough Community College,Adjunct Professor,Paralegal Program, and Tewhing Bankruptcy,Immigration,Legal Research and Writing I and II,Tampa,FL Sierra Nevada College,Accounting Professor,Incline Village,NV Glendale Community College,Accounting Instructor,Glendale,CA Felhaber,Larson,Fenlon&Vogt, Employment Law Clerk,Minneapolis,MN Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA Imation,3M spin-off,Paralegal,St.Paul,MN Metrahealth,Financial Analyst,Tampa,FL Cumberland Casualty and Surety,Accountant,Tampa,FL The Principal Financial Group,Staff Accountant,Des Moines, IA IDS Financial Services,Computer Information Manager,West Des Moines, IA Florida Department of Revenue Certificate of Training Rinky Parwani has received 2021 Value Adjustment Board Members and Board Attorneys VAB Training on 8/29/21 FLORIDA KEVIN TALBOTT, SRA 3208 Flagler Ave Key West, Florida 33040 305-296-0831 aokreal@aol.com EDUCATION Barry University, Miami Shores Florida - Bachelor of Liberal Studies 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 60 Hour CE Courses 2016 60 Hour CE Courses 2018 60 Hour CE courses 2018 Real Estate Damages (Appraisal Institute) ROFESSIONAL DESIGNATIONS AND LICENSES • SRA - Senior Residential Appraiser • Licensed Real Estate Broker, State of Florida • Past Member of the Regional Ethics and Counseling Panel • Member of the Appraisal Institute 2011-Present— Special Magistrate for the Monroe County Value Adjustment Board REAL ESTATE AND APPRAISAL EXPERIENCE 2010-Present— Special Magistrate for Monroe County Property Appraisers Office 1991- Present Real Estate Appraiser,Appraisers of the Keys, Inc., Key West, Fl. 1987-1990 — Real Estate Appraiser,Appraisal First, Miami, Fl. 1986-1987 — Real Estate Appraiser, Local Appraisal Service, Miami, Fl. 1985-1986— Real Estate Appraiser/Sales,Wise Realty, Tallahassee, Fl. 10 NEw STREA' MVIIWNIWIIHNIWIfWNIWIftVNIWIN7MWIMMIWIftVN�iNVNMIIIWNIWIWINfWMVNNtli�NIWIIWNfWIWINIWIMININIfWNW�ftVNIWttYINf�fWNIWMVMIVIf�i 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, informal settlement and unregistered land economic analysis, 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 10 NEw STREA' MVIIWNIWIIHNIWIfWNIWIftVNIWIN7MWIMMIWIftVN�iNVNMIIIWNIWIWINfWMVNNtli�NIWIIWNfWIWINIWIMININIfWNW�ftVNIWttYINf�fWNIWMVMIVIf�i 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/or editing the GLTN Guidebook on the Valuation of Unre isg tered Lands, FIG Real Estate Task Force project, the Appraisal Institute Real Estate Valuation in Global Markets textbook, the CIPE Scorecard Proiect, and the REM Policy Framework for Sustainable Real Estate Markets. I have authored the Informal Market analvsis of Greece & Albania, the UNECE's Guidelines for the Formalization of Informal Constructions (2020), and the COVID-19 Recovery Action Plan for Informal Settlements (2021)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 International Federation of Surveyors (FIG), 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 where I serve as a Special Magistrate. 5044 Cypress Trace Drive•Tampa,FL 33624 •Phone: 813-963-3510 •Fax: 813-963-3510 10 NEw STREA' MVIIWNIWIIHNIWIfWNIWIftVNIWIN7MWIMMIWIftVN�iNVNMIIIWNIWIWINfWMVNNtli�NIWIIWNfWIWINIWIMININIfWNWftVNIWttYINf�fWNIWMVMIVIf�i Steven L. Nystrom, MAI—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 and consulting 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) • Past Appraisal Institute Instructor ACADEMIC BACKGROUND • Bachelor of Arts -Maj or-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 Ron DeSantis,Governor Julie I.Brown,Secretary dpr b a STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION FLORIDA R "'APPRAISAL BD THE CERTIFIED GEN RTIFIED UNDER THE PROVISIO¢I '/ j �-I FL°° STATUTES /r'IN ! 41 n� LICEI NUIiR i2Z �'f9 �� rrt�� »rJ y 1 11)J>✓� u�yrfJ fr' �� EXPIRATION DATE: NOVEMBER 30,2022 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. ■ This is your license. It is unlawful for anyone other than the licensee to use this document. Steven Nystrom MAI has served as a Special Magistrate in the following counties for the noted years and plans to work with them in the coming year: Pinellas 2003, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20; Pasco 2005, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 19, 20; Polk 2016, 17, 18, 19, 20; Manatee 2016, 17, 18, 19, 20: Sumter 2017, 18, 19, 20; Lee 2007, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20; Hillsborough 2008, 09, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20; Hendry 2008, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20; Monroe 2018, 19, 20; Charlotte 2013, 14, 15, 16, 17, 18, 19, 20; Hernando 2018, 19, 20; TPP: Charlotte 2013, 14, 15, 16, 17, 18, 19, 20; TPP Lee 2014, 15, 16, 17, 18, 19, 20; TPP Pinellas 2014, 15, 16, 17, 18, 19, 20; TPP Hillsborough 2017, 18, 19, 20; TPP Manatee 2016, 17, 18, 19, 20; TPP Hernando 2018, 19, 20; TPP Monroe 2018, 19, 20; TPP Experience Include the following; Steven L. Nystrom MAI 06/21/2021 TPP Length of Experience I have been in the appraisal industry since 1989. As such, I have 31 years of experience. 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 8 years of experience doing TPP VAB Special Magistrate work including Charlotte, Pinellas, Hillsborough, Manatee, Hernando, Monroe and Lee 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 2013-2020. 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 15 to 16 years. I currently consider my weighted experience to be 11 years overall as it relates to TPP. Welcome [ login ]_(/eweb/DynamicPage.aspx?WebCode=LoginRequired) a�llll �� l.ppra,isal I, sti(; , d " Steven L. Nystrom, MAI ICGo Back View Resume(upload/resume_47758.pdf) Email Nystrom@NewStreamCompanies.com (mailto:Nystrom@NewStreamCompanies.com) Phone • Business: 813-928-9119 (tel:813-928-9119) Address Steven L. Nystrom, MAI NewStream Companies 5044 Cyperss Trace Dr. Tampa, FL 33624 View Map(https://maps.google.com/?q=5044 Cyperss Trace Dr., ,Tampa, FL, UNITED STATES) Accepts Fee Assignments Yes Continuing Education Program Completed Primary Market Area Florida, United States. The physical office location is in central Florida (Tampa). Secondary Market Area Massachutsetts, Maryland, Virgina, & Georgia. Assignments are taken anywhere throughout the United States, as well as consulting assignments Internationally. Formal Education Bachelor of Arts: Economics - University of Florida, Master of Arts: Real Estate Appraisal Program (sponsored by the Appraisal Institute) - University of Florida (3.93 GPA) Primary Focus NewStream Companies focuses on retail, industrial, office, and vacant land consulting and appriasal assignments. International consulting is our expanding arena, with the bulk of our current work still within the United States. Languages • Spanish • Swahili Join (https://www.appraisalinstitute.org/ai-affiliation/) Contact Us (https://www.appraisalinstitute.org/about/contact-us/) Donate (https://www.appraisalinstitute.org/about/charitable-entities/) Terms & Conditions (https://www.appraisalinstitute.org/service/terms/) Privacy Policy (https://www.appraisalinstitute.org/service/privacy/) A,-�R_,] Quality Appraisals 3130 SW 111t"Avenue, Miami, FL 33165 QualityAppraisalslnc.com 305-551-5858 enajane@QualityAppraisalslnc.com Ena Jane Luis A.Jane State-Certified General Real Estate Appraiser, RZ412 State-Certified Residential Real Estate Appraiser, RD6311 June 16, 2021 Sally Abrams Deputy Clerk Kevin Madok CPA Clerk of the Circuit Court& Comptroller 500 Whitehead St. Key West, FL 33040 RE: Appraiser Special Magistrate Solicitation — Ena Jane Dear Ms. Abrams: It was a pleasure speaking to you today. I am attaching my resume for your consideration to serve as an Appraiser Special Magistrate for Monroe County. I have been a Special Magistrate for Miami-Dade County for the past 28 consecutive years and in Broward County for the past consecutive 10 years. Thus, I bring many years of experience as an Appraiser Special Magistrate and am accustomed to hearing large caseloads of all property types ranging from small residential condominiums to multi-million dollar income producing properties of all types (retail, hotels, offices, multi-family, etc.). I have been a Real Estate Appraiser since 1985 and a State-Certified General Appraiser since 1989. I actively practice as a Real Estate Appraiser serving many national and local banks as well as attorneys in the area. As I had mentioned during our telephone conversation, I have a second home in Monroe County located at 218 Mohawk St, Tavernier, FL 33070 which he have owned since 1991. Thus, lodging would not be an issue for me as my home is located at MM 89.5. 1 would be available to hear cases in both Key Largo as well as in Marathon. My office phone number is 305-551-5858 and cell number is 305-790-8184. If you need anything else from me, please let me know and I certainly hope to hear favorable news from you in regards to having the honor of being selected as an Appraiser Special Magistrate for Monroe County. Regards and thank you for your attention. Ena Jane State-Certified General Real Estate Appraiser RZ412 IIII IIII IIII°°IIII(°�� "'IIII IIIII IIII''°° "'"'Illh°° IIIIIIIIIII IIII' IIII" IIIIIIIIIII IIII II1 ` IIIII IIIII°°° IIIII°II��IIII II�'�' IIIIIII��'°°� IIII II�G!�'III"" PERSONAL DATA Ena C.Jane 3130 S.W. 111 Avenue Miami, FL 33165 Email Office: 305-551-5858— Fax: 305-551-0588 ` , � ; aisals ... ...... ...... Owner—Vice President, Commer'w6,al and Reglalerrt6al ReaB Esaale AppiMsaBs State-Certified General Appraiser, License #RZ412 "State Certified General Appraiser" is certified by the Department as qualified to issue certified appraisal reports for all types of real property. It is required that all reports prepared by State Certified General Real Estate Appraisers be in compliance with "Uniform Standards of Professional Appraisal Practice". Appraisal Institute — Practicing Affiliate "FHA Approved"—Active Appraiser Roster List APPRAISAL EXPERIENCE IN THE FOLLOWING PROPERTY TYPES SINGLE FAMILY RESIDENCES, CONDOMINIUMS, VACANT LAND, DUPLEXES, FOURPLEXES, APARTMENT BUILDINGS, MULTI-FAMILY, MULTI-TENANTS, SELFSTANDING-BUILDINGS, INDUSTRIAL, WAREHOUSES, OFFICE BUILDINGS, RESTAURANTS, RETAIL STORES, STRIP CENTERS, SHOPPING CENTERS, WAREHOUSE/OFFICE/RETAIL-CONDOS, GAS STATIONS/CONVENIENCE STORES, CAR DEALERS, MOTELS, HEALTH CARE FACILITIES, NURSING HOMES, ADULT LIVING FACILITIES (ALF-S), GROUP HOME, SPECIAL- PURPOSE PROPERTIES, DAYCARE FACILITIES, NURSERIES, LAND DEVELOPMENT, NEW CONSTRUCTION DEVELOPMENT, REVIEW APPRAISALS "SPECIAL APPRAISER MAGISTRATE" for Miami-Dade County 1993-Present "SPECIAL APPRAISER MAGISTRATE" for Broward County 2011-Present Have served as an appraiser expert witness in Miami-Dade County Civil Court. License Real Estate Broker, Ena D.Jane-Realtor, 1990-Present XXX IIII IIII IIII°°IIII °�� "'IIII IIII IIII''°° "'"'Illh°° IIIIIIIIIII IIII' IIII" IIII''? IIIIIIIIIII IIII EDUCATIONAL DATA: Associate in Arts, Education Major, Miami Dade Community College, graduated 1978 Member Phi Thetta Kappa Liberal Arts Major with a Legal Concentration, Barry University, Miami, FL REAL ESTATE EDUCATION: Century 21 Schools of Real Estate 1981, Principles and Practices I Bert Rodgers School of Real Estate 1985, Principles and Practices II Bert Rodgers School of Real Estate 1985, Mortgage Brokers Course APPRAISER COURSES SUCCESSFULLY COMPLETED & PASSED: - An Introduction to Appraising, Real Property Course 101, Course of the Society of Real Estate Appraisers, Required for SRA, SRPA designations. -Applied Residential Property,Valuation Course 102, Course of the Society of Real Estate Appraisers. Required for SRA, SRPA designations. - Principles of Income Property, Appraising Course 201, Course of the Society of Real Estate Appraisers. Required for SRPA designation. - Residential Construction Seminar, Sponsored by the Society of Real Appraisers. - Appraising Single Family Residences, Sponsored by Society or Real Estate Appraisers. - R-41C Seminar Sponsored by the, Society of Real Estate Appraisers. - NARA Certified Review Appraisal, Course of the National Association of Review Appraisers. - Marshall & Swift Basic Use and Understanding of Residential Cost Handbook Sponsored by Marshall &Swift. - Marshall and Swift Basic Use and Understanding of the Marshall and Swift Valuation Service: Calculator Method Sponsored by Marshall and Swift. - Professional Practice and the Society of Real Estate Appraisers, Sponsored by the Society of Real Estate Appraisers. XXXI IIII IIII IIII°°IIII(°�� "'IIII IIII IIII''°° "'"'Illh°° IIIIIIIIIII IIII' IIII" IIII''? IIIIIIIIIII IIII - Demonstration Report Workshop, Sponsored Local Chapter 71 of Society of Real Estate Appraisers. - Florida Appraisal Certification Seminar (State Law and Rules for Real Estate Appraisers) Sponsored by the Society of Real Estate Appraisers. - New FIRREA Guidelines Seminar 1991 Sponsored by Appraisal Institute. - Discounted Cash Flow Analysis Seminar sponsored by Appraisal Institute. - Uniform Standards of Professional Appraisal Practice, Seminar 1992, Sponsored by Appraisal Institute. - Appraising Troubled Properties, Seminar 1992, Sponsored by Appraisal Institute. - Rates, Ratios & Reasonableness Seminar Sponsored by Appraisal Institute, 1992. - Appraisal Reporting of Complex Residential Properties, Sponsored by Appraisal Institute, 1993. - New FNMA Form 1004 Seminar Sponsored by Appraisal Institute, 1993. - Uniform Standards of Appraisal Practice, Sponsored by Appraisal Institute, 1994. - Single Family Construction, Sponsored by Appraisal Institute, 1994. - Plan Reading, Gold Coast School of Real Estate, 1994. - Real Estate Finance, Gold Coast School of Real Estate, 1996. - Uniform Standards of Appraisal Practice, Gold Coast School of Real Estate, 1996. - Appraising of Apartment Buildings, Miami Dade Community College, 1998. - Uniform Standards of Appraisal Practice, Miami Dade Community College, 1998. - Uniform Standards of Appraisal Practice, Miami Dade Community College, 2000. - Multi Family Appraising, Miami Dade Community College, 2000. - Florida State Law and USPSP Review for Real Estate Appraisers, Appraisal Institute, Florida International University, September 2002. - Introduction to Appraising &Analysis of Proposed Subdivisions&Condominiums,Appraisal Institute, Florida International University, September 2002. XXXII IIII IIII IIII°°IIII °�� "'IIII IIII IIII''°° "'"'Illh°° IIIIIIIIIII IIII' IIII" IIII''? IIIIIIIIIII IIII - Houses to Hotels - The Income Approach, Appraisal Institute, Florida International University, Sep/2002. - Computer Concepts & Communications for Real Estate Appraisers, Appraisal Institute, FIU, October 2004. - Listen the Underwriter Says You Need an Additional Comparable, Appraisal Institute, FIU, October 2004. - Assessment Appeals in Florida, Appraisal Institute, Florida International University, October 2004. - USPAP & Florida State Law for Real Estate Appraisers, Appraisal Institute, FIU, October 2004. - Appraising the Tough Ones, Appraisal Institute, September 2006 - Real Estate Finance, Value & Investment Performance, Appraisal Institute, September 2006 - Appraisal Consulting, Appraisal Institute, September 2006 - USPAP & Florida State Law for Real Estate Appraisers, Appraisal Institute, September 2006 - Introduction to Income Capitalization, Appraisal Institute, July 2008 - Supervisor Trainee Roles & Rules, Appraisal Institute, July 2008 - Litigation Skills for the Appraiser, Appraisal Institute, July 2008 - Florida Law for Real Estate Appraiser, Appraisal Institute, July 2008 - Spotlight on USPAP, Hypothetical Conditions & Extraordinary, Appraisal Institute, July 2008 - National USPAP Update Course, Appraisal Institute, July 2008 - Introduction to FHA Appraising: What Appraisers Need to Know About HUD Policies, - Procedures, and 2008 Roster Eligibility. Seminar Appraisal Institute, February 2009 - The New Residential Market Conditions Form, Seminar Appraisal Institute, March 2009 - Mastering Unique Complex Property Appraisal, October 2010 - Florida Law for Real Estate Appraisers, October 2010 - National USPAP Update Course, October 2010 -URAR and UAD Dataset Requirements, August 26, 2011 XXXIII IIII IIII IIII°°IIII °�� "'IIII IIII IIII''°° "'"'Illh°° IIIIIIIIIII IIII" IIII'"" IIIIIIIIIII IIII PROFESSIONAL REAL ESTATE EXPERIENCE LICENSED BY THE DPR Real Estate Salesman 1983-1985 Real Estate Broker 1985-present Real Estate Appraiser 1985-present State Certified General Appraiser 1989-present MEMBERSHIP AND CANDIDACY IN PROFESSIONAL ASSOCIATIONS & GROUPS Appraisal Institute — Practicing Affiliate Member Realtor Association of Miami-Dade County 1983-Present Realtor Association of Greater Miami and the Beaches 1983-Present Hialeah Miami Springs Board of Realtors 1985-1986 Florida Association of Realtors 1983-present National Association of Realtors 1983-present Affiliate Member Appraisal Institute 1994-1996 XXXIV IIII IIII IIII°°IIII °�� "'IIII IIIII IIIII°° "'"'Illh°° IIIIIIIIIII IIII"" IIII'"I IIII''? IIIIIIIIIII IIII LICENSE � Roux C]eSanfls,Governor Halsey Besheams,secretary � db fti pr STATE OF FLORIDA DEPARTMENT CAE BUSINESS AND PROFESSIONAL, REGULATION FLORIDA REAL EST TE APPRAISAL BD r % rr o u /rJr/�l/r ENS CERTIFIED GE �Ef °�� ' UNDE R THE PRfiVI If Fl % 4 A" AT4TE5`/ / r Orr r/ OJ �// y 0 I.�CE9U1 ERR �I12 EXPIRATION I@ATE: N OVEMBER 30,2022 Always verify licenses online at Ivly'FlorldaUcensexom W Do not alter this docuurTIent In any form. IRE This is your license.It is uiniaWfLJI for anyone other thain the licensee to use this clOCUrnen,t., XXXV MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Final Meeting Marathon Government Center April 15, 2021, 10:00 A.M. The 2020 Final Meeting of the Monroe County Value Adjustment Board was convened. Present at the meeting were: School Board Chair & VAB Vice-Chair John Dick, School Board Citizen Member Mike Leonard, Commission Citizen Member John Repetto, Clerk of Court Kevin Madok, VAB Counsel Jennifer Sanchez, VAB Clerk Sally Abrams, Property Appraiser Scott Russell, Property Appraiser Directors DeeDee Harnish & Mike Russo, and Legal Counsel John Dent. County Commissioner & VAB Chair David Rice attended via Zoom. School Board Chair & VAB Vice-Chair John Dick called the meeting to order and lead the Pledge of Allegiance. Jennifer Sanchez, VAB Counsel addressed the Board. Motion was made by School Board Citizen Member Mike Leonard; and seconded by County Commission Citizen Member John Repetto to allow Commissioner Rice to vote via Zoom due to exceptional circumstances. Motion carried unanimously. Due to Chairman David Rice not being physically present it was agreed that Vice-Chairman John Dick would chair the meeting. Item 1 Vice Chair John Dick read the Statement on Public Comment: • The VAB welcomes comments from petitioners about any issue or concern related to their petition or processes of the VAB. Anyone wishing to speak before the Board should notify the VAB clerk. • When addressing the Board, please state your name and petition number. Each speaker is allowed five(5)minutes to address the Board. • As adopted by the Board at the 2020 Organizational Meeting; there are no de novo hearings or appeals heard during the Final Meeting of the Value Adjustment Board. a. Public Comment from Petitioners—No one from the public was present. Item 2. Motion was made by Commissioner David Rice; and seconded by School Board Citizen Member Mike Leonard to approve the 2020 VAB Organizational Meeting Minutes of September 251", 2020. Motion carried unanimously. Item 3. Motion was made by School Board Citizen Member Mike Leonard; and seconded by County Commission Citizen Member John Repetto to adopt the Special Magistrates' 2020 Recommended Decisions on Exemption &Valuation Petitions. Motion carried unanimously. VAB 2020 Final Meeting Minutes April 15, 2021 1 of 2 Item 4. Motion was made by County Commission Citizen Member John Repetto; and seconded by Commissioner David Rice to approve the 2020 VAB Expenditure Audit Trail for Expenditures from the Special Magistrates,VAB Counsel, & Publication of Legal Notices. Motion carried unanimously. Item 5. Motion was made by School Board Citizen Member Mike Leonard; and seconded by County Commission Citizen Member John Repetto to approve the 2020 Anticipated Expenditures from the VAB Counsel, Special Magistrates & Publication of Legal Notices up to the Date of the Final Meeting. Motion carried unanimously. Item 6. Motion was made by Commissioner David Rice; and seconded by School Board Citizen Member Mike Leonard to approve the 2020 Certification of Tax Roll for Real Property & Tangible Personal Property. Motion carried unanimously. Motion was made by County Commission Citizen Member John Repetto; and seconded by School Board Citizen Member Mike Leonard to adjourn the meeting. Motion carried unanimously. Kevin Madok, CPA, Clerk and ex-officio Clerk to the Board of County Commissioners Monroe County, Florida Sally M. Abrams, D.C. VAB 2020 Final Meeting Minutes April 15, 2021 2 of 2 � Print Form 1, INITIAL CERTIFICATION OF DR-aasP THE VALUE ADJUSTMENT BOARD N. 12109 Rule 12D-16.002 .o Florida Administrative Code Section 193.122(1), Florida Statutes FLORIDA Tax Roll Year 1 2 1 0 1 2 1 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. �✓ Real Property ❑ Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. - .._., __.................. ignature, hair o the V61ue ustment oar Date Print Form P INITIAL CERTIFICATION OF DR-488P THE VALUE ADJUSTMENT BOARD N. 12109 Rule 12D-16.002 Florida Administrative Code FLORIDA Section 193.122(1), Florida Statutes Tax Roll Year 1 2 1 0 2 1 The Value Adjustment Board of Monroe E] County has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the Check one. ❑ Real Property Fv—] Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. -------------------------- Signature, Chair of the Value Adjustment Board _ Date�� STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE REQUIREMENTS FOR VALUE ADJUSTMENT BOARD IN ADMINISTRATIVE, REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS AMENDING RULE 12D-9.025 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses (1) through(4)(f) No change. (g) An appraisal report shall not be submitted as evidence in a value adjustment board proceeding in n any tax year in which the person who performed the appraisal serves as a special magistrate to that county value adjustment board for the same tax year. Accordingly, in that tax year the board and any special magistrate in that county shall not admit such appraisal report into evidence and shall not consider any such appraisal report. (5)through (10) No change. Rulemaking Authority 194.01](5), 194.034(1), 195.027(1); 24 061/41 . Law Implemented 193.092, 194.011, 194.032, 194.034, 194.035 FS. History New 3-30-10, Amended 6-14-16, 9- 19-17, xx-xx 1 VAB REFERENCE MATERIALS 2021 �~ Value Adjustment Board Training �~ Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last Updated: lI/IOIO) o �~ 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 o �~ Rule Chapter 12D-10, F.A.C., Volue Adjustment Boord Rules cippliccible to the requirements for heoringsonddecisions o �~ Rule Chapter lID-5l, F.A.[., Stondord Assessment Procedures ondStondondMeosuresofWo/ue Guidelines o �~ Florida Department of Revenue Property Tax Oversight Program, VAB Information 8' Forms: o o �~ Value Ad.ustrnent Board Bulletins from the Florida Department ofRevenue o �~ Florida Department of Revenue's Value Adjustment Board Process Calendar o �~ Florida Administrative Code Rules 1ID-51.001, 1ID-51.00I, 1ID-51.003 o �~ Govern rnent-in-the-3unshineManual o o Taxpayer Guide to Petitions to the Value Adjustment Board: o �~ Florida's Attorney General Opinions o �~ Florida Statutes Chapter 192thnu Chapter 19S o �~ Taxpayers' DisagreernentofPropertyVa|ue o