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04/07/2022 VAB Final Meeting AGENDA MONROE COUNTY VALUE ADJUSTMENT BOARD April 7, 2022 2021 FINAL MEETING 10:00 A.M. Call to Order Marathon Government Center 2798 Overseas Highway, 2"d Floor Marathon, FL. 1. Chairman's Statement on Public Comment. a. Public Comment. 2. Approval of the 2021 VAB Organizational Meeting minutes of October 6, 2021. 3. Approval to adopt the Special Magistrates' 2021 Recommended Decisions on Exemption & Valuation Petitions. 4. Approval of the 2021 VAB Expenditures for the Special Magistrates, VAB Counsel, & Publication of Legal Notices including any invoices that remain outstanding as of the conclusion of this meeting. 5. Approval of the 2021 Certification of Tax Roll for Real Property & Tangible Personal Property, 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)292-3438,one week prior to the meeting. Item 2 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. October 6,2021 1 of 3 • 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 Item 3 VAB Recommended Decisions 2021 Petition Petitioner/Agent Recommended =Date Email # Name Decision C084 John J. Brier Denied 12/09/2021 Briermm59 ACL.COM 1 Paul Palmentera _....._.�.__..:_�......... .� E002 Denied 01/13/2022 Paul Palmenteral@ mail com 2 ... E009 Coco General Partnership Denied —�o1/13/2022 �oe.d.WillouhbyCmail.com 3 Ramon Duran—Property Tax Consultants 5/2022 iustvalue@propertvtaxltd.com 4— � R005 Y Y Property � Denied 01 0 _,_._.. -----___...— ........._�_A,. __ Ayes Julio Family Trust—Pro ert Tax Denied 01/05/2022 lustvalue@propertytaxltd.com 5 l Consutants _...... ._ _,..�................ R006 s Contne Property Tax Consultants Denied _._._ uu4vv v..e. tytaxltd.com 6 R.OS. v py ___ 01 05 2022 justv alue@propertvtaxltd.com _ ..�..� 1e �...n_ ...�... Stuart Yanofsky — d 02/25/2022 Stuart 5stuart anofsky com 7 R052 —... Den ....� _ m...... R089 : SvetlanaVaisman Denied 12/09/2021 LanaVaismanYahoo.com $ .�.�..—.�.. .. _.............................. ... ........ m .� . m. .. ...........................�..............�. �� �.�...w. �w. —.�.._----------------------------..........................................._ _..... ...... . ................... . ..... ........ . ....... � _� DECISION OF THE VALUE ADJUSTMENT BOARD R.01/1DR-485V 7 VALUE PETITION Rule 12D-16.002 F.A.C. County Eff.01/17 FLORIDA ................... ...... Tge actions below were taken on your petition. These actions are a recommendation only, not final n These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes.)_ Petition # (----0ze Parcel ID 0&-7 0CX)'D00 ev'Petitioner name 'TOA A �e Property 57� vO I The petitioner is: N t- 'a—; ' WfA ­7i taxpayer record M taxpayers address other, ex 111L representative ............... .......... ­­­d.................... —------- Decision Summary jj. Denied y V. your petition n Granted your petition El Granted your petition in part ....... ............. Before Board Action Value Value from After Board Value presented by property appraiser Lines I and 4 must be completed TRIM Notice Action Rule 12D-9.02§(l 0 —------------- 1. Just value, required ... . ................ ------ 2. Assessed or classified use value,* if applicable 9 257- * .........W........---—-----­---­­-­­­---­­­------- ..........3. Exempt value, enter"O" if none 4. Taxable value,* required ——---------- ------- ....... *All values entered should 66 count taxable School and other taxing au h v I es,m ction 196, .. .......... Reasons for Decision Fill-in fields will expand, or add pages as needed. .............. ings of Fact ct'd It'¢-m>sNov �- W", 0"t❑PAO ) CO- f vr— ke- �c✓ P 44S-e- -feXz.'C ❑IJ onclusions of Law Gjae-"CA_ eAllo�g ome e on of Special Magistrate Finding and conclusions above are recommendations. ------------ igi ture,s cial magistrate Print name Date A2-1 i C.J� � .,_. I nature,V cie-ik­&r special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on —r3D -at Address If the line above is,blank, the board does not yet know the date time, and place when the recommended decision will be considered. To find the information, please call or visit our website at El Final Decision of the Value Adjustment Board Signature,chair',value-'adjustment board................ Print name Date of decision .......... �!qpature,VAB clerk or repTsqqt9iK ...... Print name Date mailed P DECISION OF THE VALUE ADJUSTMENT BOARD DR-485xc EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-16.002 F.A.C. OR QUALIFYING IMPROVEMENT PETITION Efr.01117 FLI ��___..�...._...�.. . ....�..W .'.n� ��...�. ..µ.,,_ _.__. _._._�..._ ..��.... ..�_. ._w....�.,�......_w The actions below were taken on your petitionMonroe County. ✓❑ These actions area recommendation only, not final. ❑ These actions area final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit test our assessment. See sections 193.155 8 :1,194.036.194.171 2,196.151,and 197.2425,Florida Statutias.court to furtherwcon... .... (_. ,,. ... .-�._ ._. .mm ..._..w _.... Petition# E002-2021 Parcel ID 00394486-000900 !s: ✓ tax a er of record representative Property �..ulfvie e Petitioner name - �WPauI Palmentera � � I Property 7 Gulfview Drive �..�.._..._..��..._._. The petitioner' p y address Islamorada, FL 33036 ❑ other,explain: Decision Summar _✓ Denied your petition ] Granted dour etitian Granted your petition in art _ Value before Board Action Lines 1 and 4 must be completed Value from Value presented by property appraiser Value after TRIM Notice Board Action Rule 12b-9.025(1.0 F,A.0 1, Just value, required _ 2 Assessed�or classifieds use value,*if __. _. _ .... .,M........._ _..�._. .._.._..� _._� .. �. _a..__ 3. Exempt value,*enter"0"if none ..4. Taxable value,* required._�._�...�,.._..�.�__.�...� _.�p�._......�.�.__._��..�..�.. __�.._..__e...��..._m.�-�....�. ....._ . _.ter.d.... hould be coo ay� 'School and other taxing authority aloes m y differ.(Section 196.031(7),F,S.) All values en ed s n taxable values,Sc n values may _Reason for Petition ❑✓ Disabled veteran-�.mm.❑ Homestead ❑VVidowler El Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Use classification, specify _ ❑ Parenttgrandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control ❑Other, specify Reasons for Qecision_..�.....�........�.. .._..�,......�.�.�. ..._,... .� _.. ._..��. pages. Fill-in fields will expand, or add as needed. Petitioner lost his homestead exemption in 2019,due to his claiming of a exemption is Lorain County, Ohio. As such, Petitioner did not have a homestead to port over. Petitioners arguments as to his 2016-2019 exemptions are untimely. Conclusions of Law Petitioner did not have a homestead exemption in which he could part over to his new residence for the 2021 tax year. As such,his Petition is denied. ❑ Recommended Dec! h of vial Magistrate The finding d Van Lao i n conclusions above are recommendations. n and ✓ - agi ate Print name Date �a 1GGtEGEb�aJ. S.M.Abrams 1.26.22 Signature,VAB Berk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at ❑AM ❑ PM. Address If the line above is blank,please call 3o5_29_143g or visit our website at Final Decision of the Value Adjustment Board Signature, chair,value adjustment board ' Print name .�.... __ Date of dec9sion Print name _.. _ .... ._Date mailed l�a torties S� nature,VAi3 Berk arum �. „.�.. �_�_......-.._._._.�.m �....__. DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01117 2 Rule 12D-16.002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F,A,C, OR QUALIFYING IMPROVEMENT PETITION eff.01r17 FLORID The actions below were taken on your petition in Monroe County. R These actions are a recommendation only, not final, ❑ These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. See sections 193.155,8 `,µ194.036, 194,171(2),196.151,and 197.2425, Florida Statutas. wa -_ Petition# E009-2021 Parcel ID 00036430-000000 Petitioner name Jose.. h Willou hb....� .��.W._.,.. _.. .�...__. ._.._._..._.�. ,���� ..-_.._....._. Property 622 United Street The petitioner is taxpayer of record 0 representative address Key West, Florida 33040 ❑ other,explain. Decision Summa ✓ Denied dour petition ❑ Granted your etition ❑ Granted ouraetltion m dark Value before Board Action Lines 1 and 4 must be completed Value from Value presented by property appraiser Value after TRIM Notice Board Action ._ .-_...�..__�..�. Rule 120-9.025�10" F..A..C. ..__ 1. Just value, required 2. Assessed or classified use value, If applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required *All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7), F.S) Reason for Petition Homestead []Widowler ❑ Blind ❑ Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification, specify ❑ Parentlgrandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control ❑ Other,specify .�� . ,.. .. _ .._.. _.._. ..... __ �..,......, ._. Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact _ _. An application for a request for a 2021 Exemption had not been submitted by the owner of record to the MCPA,therefore there is nothing pending before the VAB that can be considered. Conclusions of Law .._... ._.._ ,.�„ .... .-._.w. Petitioner failed to file an application for a 2021 exemption, therefore the VAB is unable to grant his Petition, and as such, the Petition is denied, ecommended Decision of S ecial Magistrate The finding and conclusions above are recommendations. David Van Loon s ecia m strate Print name Date �Sau Ric�iele bvawS S.M.Abrams 1.26.22 -. _ _.._ _ .... ..... ....._ .___ ._ _... - Signature,VAB dark or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at [] AMC] PM, Address If the line above is blank,please call,305-292-3438 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Sig nature,VAB clerk or re Sresentatiµve'..._w_ _ � � Print namemmm y"Mpm mwvww "m"_ Date mailed to oar es 4 DECISION OF THE VALUE ADJUSTMENT BOARD R-R. 817 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 elactions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.161,and 197.2425, FloOda Statutes. Parcel 0 m_ 1 3 D f9� 7�.?�l C7�0�7._ Petitioner name �rtm ,_ o�� Property Thepetitioner is: taxpayer of record taxpayer's address v p ❑. J other,.ex lain �. � —��. ..,..� representative .... �.__�.���..��m�.....�.�..,..,. ,.����.- ....._.... w_....��.� ..._ ... _... �...._ mm ._......... _ —_.. _..._ w. �__�..._.. _�. ... .. edision Summary . Denied your petition ❑ Granted your petition ❑ Granted your petition in part Lines 1 and 4 n1USt.. .... Value presented o pro.... ...... . . _..__ Value Value from Before Board Action After Board party appraiser completed be TRIM Notice Action Rule 12D-9 025(10) F.A.C. 1. Just value, required �j � _— m,_,� ... --_�.._ � — 2. A�sessed or classified use value,* if applicable . _._p_._. _._..�._.w._�� ..w ... �a _. . E � _......__. _� w_ ........ 3. em t value,* � enter 0" if none f� 4. Taxable value,* required *Allmmualuesm entered mshould be county taxable values. School and othertaxCnqauthority values ma, differ (Sectlon 196,031(7,'pvF,S: �. �_.. _..... . �.�e ( @c'�SOIIS for DeCISIOn Fill-in will exo6ind, oradcl. awes as needed Findings of Fact Petitioner did not appear at the hearing and did not state good cause. Petitioner did not submit any evidence for review. Property appraisers office as present at the hearing along with their attorney. Conclusions of Law Relief is denied decision is issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. Special Magistrate�._ i g n � _.mom - above are recommendations.,..n D SI n of S ecial Finding and conclusions mmm. Fte�o , me Kevin Talbottmm mITITm 01/05/2022 _ Sign `p 1agls ate Print name Date " .. Signature,V clerk or special representative Print ame Date If this is a recommended decision, the board will consider thexecommended decision on .. at Address. If the line above is blank, the board does not yet know the date,time, and place when the recommended decision will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board � � ���� ���� ................_..�..........�_.�_. �.��...___...._....��._ ..�.�...... oard Signature,chair,value adjustment .�...._ ....�.......... .._ _ _ ..�_ ..:� ._.... ... board Print name Date of decision Si nature VAB clerk or re tir_ 9 _ .. ..m�.i es&C►latye .. ..--.- _, Print name Date.mailed,to parties DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/17 � 1/17 VALUE PETITION Rule 12D•16.002 F.A.C. L910A Monroe County Eff.01/17 The,actions below were take.._ e_ ......._.... ..�. _ n _._ _ .............. �..�_. ���.w.... n on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.161,and 197,2425. rlda Statutes _..._ ...._ __... ........ _ �.....� .._ Pe 0 tition # � OS Parcel ID ©p 1� O Petitioner name Property The petitioner is. ®mtaxpayer¢ record ❑ taxpayees address %y� representative �� ` � other ex faih: Decision ��... Y .. y... ... . .. .. . .... W..... �. ...�� _ .a_w ... _......w. Summary enied our petition ❑ Granted your petition El Granted your petition in part Lines 1 and 4 mu ._ ..m ....�..w. �. . ,. Value presented o pro mm..� .., w Value Value from Before Board Action After Board st be completed TRIM Notice property Action �.�..........�. �..�. �. �..._ _..W_._ ._ .p.....�Rule 12D 9.025.�1��F A C 1. Just value, required P/ t 64! 2. Assessed or classified use value,* if applicable 3. Exempt value,_. enter 0 if none.__......_._._��..� .. ... ,��u�. ..._....�.......�.� . .._...�. __..... A.m�..�.A_ Exempt w .6�.._._. _..... - - ; _. _._..._ _._..._...... 4. Taxable value,* required All other t m_�_ .._ t_ 196. _m... .*All entered should be county taxable values,�Sch_ool_and other taxing,authon y_values ma�differ (Section 196,031�7� wR .�.._.._..._.. _..._ _... ._m... �..��_..__ ..._ _..-- w ....., easons for Decision .„ �......... _ Fill-in fields will s�tpand,or add pales as needed O1T Findings of Fact Petitioner did not appear at the hearing and did not state good cause. Petitioner did not submit any evidence for review. Property appraisers office as present at the hearing along with their attorney. _�. ....... . _..._ .. Conclusions of Law Relief is denied decision is issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. �. m � cision d d of Special Magistrate Finding and conclusions above are recommendations. ...._ ....... _.. Kevin Talbott 01/05/2022 Si` tore s' eethl magistrate Print name mm late S � � � ��kMl � ���In r Vcerkor special re sentative Print name D If this is a recommended decision, the board will consider the.recommended decision on at Address ga�-� t our website at. considered. To find the information, please call �or visit If the line above is blank,the board does not et know th .date, time and lace when the recommended decision will be ❑ Final Decision of the Value Adjustment -��..�-.�....... � .._�a,,.� ._. ......m_. .� Si....m ...W_ _. nature chair,value adjustment board Print name Date of g , , decision �.s� „..�� ... ....... nature VAB cler k or reprasEntattte . ... _�—__ _Print name ...A_ Date,mailed toartias. a DR-485V DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 VALUE PETITION Rule 12D-16.002 FAC. F11 Monroe County Eff,01/17 FLORIDA .......... The actions below were taken on your petition.' Z These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194,036, 194,171(2), 196.151, and 197.2425, i Florida Statutes. ..................... ....................... Petition# Parcel ID CO 0eF,2,5'?-D 0/00 (1 Petitioner name C- 4 1-, a Property.qbom 0 u4tAj �f 4 The petitioner is taxpay r of rec�o74F]Taxpayer's address S,71 D �7� representative _0 other ex .......... ...........Decision Summary [P'tenied your petition ❑F-1 Granted your petition ❑El Granted your petition in part Value Value from Before Board Action After Board r Value presented by property appraiser Lines I and 4 must be completed TRIM Notice Rule 12D-9.025 Action ­­­­­ ­­­_ . 0 „...,.Just value, required 2. Assessed orclassified use value,* if applicable , " , ' '.....................................3. Exempt value,*enter"0" if none 4. Taxable value,* required 0, 11 values entered should be count taxable values. School and other taxing values ta vald ma differ..(qqption 196.031 S.). Reasons for Decision Fill-in fields will nd,or add pages as needed. Findings of Fact _ Petitioner did not appear at the hearing and did not state good cause. Petitioner did not submit any evidence for review. Property appraisers office as present at the hearing along with their attorney, Conclusions of Law Relief is denied decision is issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. Eqi�ecom nde c ion f Special Magistrate Finding and conclusions above are recommendations, K, Kevin Talbott 01/0512022 .......... .............__......... Sig t I Wm -OtWe Print name Da t ec U r Signature, B clerk or',pecial representative Prin name Date If this is a recommended decision, the board will consider the,recommended decision on at Address If the line above is blank,the board does not yet know the date time, and place when the recommended decision will be considered. To find the information, please call or visit our website at F� Final Decision of the Value Adjustment Board -—----------- -------............... ........ ....­.. ............. Signature,chair,value adjustment board Print name Date of decision Print name Date mailed to�,ap!! DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 R. 1/17 VALUE PETITION Rule 12D-16.002 F.A.C. FLORIDA --- County Eff.01/17 ......... The dons below were taken on your petition. ..�........�,__.. .._.�. - �- -._ ....... ........... . . .. ..... .- hese actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes Petition Parcel ID . . _ �.... The petitioner is: [taxpayer of record ❑ address representativex a er's � Petitioner name ��r+ V an eds i j Property Y1"� p y Q other, expjain Decision _Summary ', Denied your petition ❑ Granted your petition ❑ Granted your petition in part Lines 1 and 4 must be completed TRIM Notice ....._ ,.w.w_...... .ValuBf.. .... -.�. Value Value from ore Board Action After Board p presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1 Just value, required �... w._..... .. �......._ _.... ......_�e.m. ..e. �.e_____..�..... �.w... 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter��.. ..... .r__. .... .. �,„„ ....�... _. ... .. .. ... ...� �..�m,._"0" if none *...r_._.qu. � �.. . � �� mmw �.�.� .._........a .._ . �.. 4 Taxable value, required �_..1..- ---.._--- *All values entered should be county taxable values. School and other taxing authority values madiffer.tSection 196.031(7), 6' Re_e �sm o.ns for Decision � _-- ..._ ..... Fill-in fields wPill expand, or addpar needed. 1 a s eFIndingsf Fact ' 1, Gs-kG✓ .� � 70.E o�toy {n,rc�c oaf,ce �- ?u� �{ (J r..d,-c eel � c�o td � k*_ 14Mk o W - t�e t4o A� 0 C j►�, ha `l �2-1, - )0A4,of�d r1,,+ V"vcr& �ivt�1� d� ef cA.. . .. �& 5 p uM awn carree� � .. mm � Conclusions of Law Pit-p0n�&A� 0Vo"k �.r-e;�.r �� v� Rec men de cision, of Special Magistrate �.-Finding_and_conclusions above are re_c_o...m._mend�ati�o ns. _ Sig beta S e,ial i gist .te Print name e Signature, A clerk ors, a ial representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the da j e, and place when the recommended decision will be considered. To find the information, please call , 2.3 or visit our website at ❑���Final Decision of the Value Adjustment Board��������.__,,��,�m.��.......�..�..� ���...�.�__. ._., .�_ .....�,�.� .... .. ....� ...�. .Sig�nature,chair,... a��..Ue.adjustment board.....-.....����.. 9......m.A. ... .......__...... —.-�..�..__-............ ...��. . .. .. Print name Date of decision Sig nature VAB clerk or rep sentative Print name .m Date �- a mailed to t�aarties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 01/17 VALUE PETITION Rule 1213-116.002 F.A.G. FLORIDA M" r unty Eff.01/17 Th.....actions below were taken.oµn your a.� .��_..._.__.. __.__�. ....._._. . ..._..w.___....�... ....__. ..�.__—...�..._,._�..�..........__�.. ........__......w_.�....m.�.,. y petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes. Petition # — Parcel ID d Petitioner name Property 37�.5~ "' V .►3�'- _ The petitioner is. taxpayer of.record IT' taxpayers address Me,e `t' ,, representative �....__� other, exalain.:... Decision Summary.__. ��.�.�.._,_ ....�..�.._.��.....�....m _ enied your petition ❑ Granted your petition ❑ Granted your petition inpa part �._.m-..._. Linen 1 and 4 mction aust be ..M_ wValue from VaiuBp fsosre Boardnted oproperty appraiser After Board w completed Rule 12D 9 02510 r F.A.C._. n..._M.�._...._....m.. ...�__._...._ .m�._.CO leted .._ _^ TRIM Notice Action m .. ^..... .__ ._._ ._.. .. .. .m _....... .._ .... _., ., ... . 1. Just value, required .,.. _Assessed or classified use value,* applicable 2. se * i � e _._ _m .W.. _..w _.. ... . 4. Taxable value,* required � . ��a ?�._ 3. Exempt value, enter 0 if non *All values entered should be count mmtaxableyalues. School and other taxing autho r _. n values ma differq„Section 1 031 7 F.S. .. _._�.. _. ____! ..�w... ReasoriS for DeClSfori v Fill-in fields will expand, or addaxes as needed Findin s of Fact 1�1r r t� _.___..._ _...... w.__. �. ..._.� g w�._. _..�.�._.�.W._-..,_. . ..tea ..���. �GkY/ deo( tfi Ord oL Esc cc .f- cansIr�"_ p A. P PP �n _m w� _ ...—. ._....... .__..__ �_ _M.�.w _.. .._ Conclusions of Law .�,�n � �1 � c i �60�, -l :m ____..,_. _ ..._..._.__ . ....... w,__. _ ._ . ....._..._. _.._ Magistrate Re mrn a ecisrlon of Special.� .�.._w�.�...... ...w...__.._�...w_._...�._.`...... .�_..�w._�_.. ____A., . .. __......_�.�_....�...�.�.�.w�. p Finding and can usions above are recommendations. _.._ Sig ur a agis ate Print name ate '_2Ql 07 /... Sig a ure, I rlc p. . .. ._ _ �.�._m or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address _ considered. s not y .���.�... lace�..e recommended _�.....�.._..deci �._. be If the line above is blank, the board does not et know the date. tim , and place when the recommended decision will To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board ___ .... r ....._�__ _ . ........ ___..., .. _.._�.. ..... ......._..... �.. Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or resentative ___. __� .m...... _. _. .._.__Print name ____ _ _._. .Date mailed.to parties Item 4 kq ; Kevin Madek, cPA Clerk of the Circuit Court&Comptroller—Monroe County, Florida January 5, 2022 Ms. Beverly Anders Monroe County School Board 241 Trumbo Road Key West, FL 33040 Email: Beverlv.Anders Kevs„Schools.com Dear Ms. Anders: Pursuant to Florida Statute 194.015 regarding the Value Adjustment Board (VAB), please reimburse Monroe County Board of County Commissioners $11,040.94. This amount represents the Monroe County School Board's two-fifths share of VAB's Fiscal Year 2021 expenditures ($27,602.35 x 40%). Attached for your records is a printout of total expenditures for VAB for the past fiscal year.Please contact me if you have any questions or require further documentation. I can be reached at (305)292-3560 or at :radloff�).. onroe-clerk.corn. Sincerely, lsl Jam. Pam Radloff Finance Director Enclosure Cc: Nicole Rhodes Stephanie Valido Sally Abrams KEYWEST MARATHON PLANTATION KEY PK/ROTH BUILDING 500 Whitehead Street 3117 Overseas Highway 88820 Overseas Highway 50 High Point Road Key West,Florida 33040 Marathon,Florida 33050 Plantation Key,Florida 33070 Plantation Key,Florida 33070 305-294-4641 305-289-6027 305-852-7145 305-852-7145 Trial Balance 04:59 PM 01/05/2022 Page 1 of 1 Organization Monroe County Board of County Commissioners Periods FY2021 : Oct-Sep Ledger Actuals Accounting Worktag CC_04536 Value Adjustment Board Book Common Book Company Currency USD Translation Currency USD Run 01/05/2022 04:58 PM Trial Balance Ledger Account Beginning Balance DebitAmount edit Ending Balance Amount 530310:Professional Fees&Outside Services 0.00 27,528.08 900.00_ 26,628.08 530400:Travel&Per Diem 0.00: 45.58' 0.00 45.58 53043 ..;lltility.Services 0.00: 205,56 2.80.. 202.76 530490 Miscellaneous_Expenses _ _ 0.00 725.93 0.00 _ 725.93 I, Total 0.00 28 505.15 90280 RPT015-10 General Ledger Audit Trail-Line 05:09 PM Detail 01/05/2022 Page 1 of 5 Company:Monroe County Board of County Commissioners Period:FY2021-Sep Time Period:Current Period YTD Ledger Accounts and Summades:530310 Professional Fees&Outside Services Worktags:Cost Center.CC-04536 Value Adjustment Board .,. :.. w .�..,�,,.�.,�.,�.... .Transaction m m..»�,...�......_.,.....�.... Customer ..,� �.....»..�.. ._...._.._ ....... .�..,.®,.�.. .. ,�...w_.... OperaUonal7ransac5on'"' Add HaF Referenba for Joumal Number Payment Ledger Account Fund AccounImg Jcumel Source Journal Llna Debd Credit Memo Tranaacton Supp Payment Trans Date Number Beginning Balance ,.m.,.....:,m .._...._...._.... .... ._....,,--,..w. 0 6JE-21-06000095-Monroe 13-JE-21-00000045 530310:Professional Fees& F 001 01/13/2021 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAB LEGAL SVC DEC20 County Board of County Outside Services General County Board of County 195264 JENNIFER Commissioners-01/1312021- Fund Commissioners-0111312021, SANCHEZ Conversion Period4 530310:Professional Fees& Outside Services,Debh:1750, __.. Oradft:O Activpy_. _. 8JE-21-00000097-Monroe B-JE-21-00000097 530310:Professional Fees& F_001 0V2012021 Conversion Accounting Joumal:Monroe 225.00 0.00 VAB HEARING 1/12/211 County Board of County Outside Services General County Board of County - 54194 KEVIN TALBOTT Commissoners-01/20/2021- Fund Commissioners-01/20I2021,. Convemion_Period4 530310:Professional Fees& Outside Services,Debit:225, Credft:O Activity 8JE-21-00000098-Monroe B-JE-21-00000098 530310:Prafessiona1 Fees& F_001 01I27/2021 Conversion Accounting Journal:Monme 1,750.00 0.00 VAB LEGAL SERamN2 County Board of County Outside Services General County Board of County 95264 JENNIFER Commissioners-0112712021- Fund Commissioners-11112112011„ SANCHEZ Converslon_Period4 530310:Professional Fees& Outside Servlces,Debft:1750, Credft:O Activity B-JE-21-00000123-Monroe B-JE-21-00600123 1530310:Professicna1 Fees& F_001 02/24/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB CANCELED 1/19 CANCEED I County Board of County Outside Services General County Board of County 99547 STEVEN /24/2021- Fund 2021 Commissioners-02 Commissioners-02/24/ , LAWARENCE Convemion_Period5 530310:Professional Fees& Outside Services,Debit:225, Credit:0 Activity B-JE-21-00000123-Monroe 6-JE-21-00000123 530310:Pmfessional Fees& F_001 '02/24/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 1126 CANCELLED County Board of County Outside Servlces General County Board of County 99547 STEVEN Commissioners-02/24/2021- Fund Commissioners-02124/2021. LAWARENCE Conversion_Pedod5 530310:Pmfessional Fees& Outside Services,Debft:225, _._ Credil:O Activity. BJE-21-00000123-Monroe B-JE-21-00000123 530310:Professional Fees& F_001 02/24/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 2111 CANCELLED I County Board of County Outside Services General County Board of County 99547 STEVEN Commissioners-02/24/2021- Fund Commissioners-02/24/2021, LAWARENCE Conversion Periods 530310:Professional Fees& Outside Services,Debit:225, .a...a......,....m.......�,,,.w.u..,...a.........�.�.,.�...................�... ....,............,..... .. ..... ............,-,��.�,....__.....,...._.......,,,��,. ...........as.rt .G,s'3diY,SLw,.. RPT015-10 General Ledger Audit Trail-Line 05:09 PM Detail 01/05/2022 Page 2 of 5 Fransadbon Customer Add Hoc ' Pe ent AccountlPg Joumal Source 1 Journal Llne pebtt Credit Memo Transaction Tyramns. Data .Operational Tfansectlon 8 pp Payment Journal Number Number Lodger Account Fund ...e .w__ ....._ YY BJE-21-00000123-Monroe BJE-21-00000123 --530310:Professional Fees& F_001 �0224/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 2/23 CANCELLED I County Board of County -Outside Services General - County Board of County 99547 STEVEN Commissioners-0212412021- Fund Commissioners-02/24/2021, LAWARENCE Conversicn_Pericd5 530310:Professicnal Fees& Outside Services,Debit:225, _... .._....-..._ Credit:0 Activity. BJE-21-00000115-Monroe BJE-21-0 00 0 011 5 :530310:Professional Fees& F 001 .0212612021 Conversion Accounting Journal:Monroe 0.06 225.00 VAB 1/19 CANCELLED 9 County Board of County 'Outside Services General County Board of County 99547 STEVEN Commissioners-02126/2021- Fund Commissloners-02/2612021, LAWARENCE Conversior_Period5 530310:Professicnal Fees& Outside Services,Debit:0, ....... ._ Credit:225 Activity. _ BJE-21-00000115-Monroe BJE-21-00000115 530310:Professional Fees& F 001 ;0212612021 Conversion Accounting Journal:Monroe 1 0.00 225.00 VAB 1/26 CANCELLED I County Board of County Outside Services General County Board of County 99547 STEVEN Commissioners-02/26/2021- Fund Commissloners-0 2/2 612 0 21, LAWARENCE Conversion_Periad5 i 530310:Professional Fees& Outside Services,Debit:0, _,. __._ _._.. CradA:225 Activicy_ BJE-21-00000115-Monroe BJE-21-00000115 530310:Pmfessional Fees& F_001 0226/2021 Conversion Accounting Journal:Monroe 0.00 225.00 VAB 2111 CANCELLED I Counly Board of County Outside Services General County Board of County 99547 STEVEN Commissioners-02/2612021- Fund Commissioners-02/2612021„ LAWARENCE Conversion Periods 530310:Professional Fees& Outside Services,Debft:O, ... .. __ _.... Credir225 Activity, B-JE-21-00000115-Monroe BJE-21-00000115 530310:Professional Fees& F 001 '0212612021 Conversion Accounting Journal:Monroe 0.00 225.00 VAB2/23 CANCELLED I County Board of County .Outside Services General County Board of County 99547 STEVEN Commissioners-0212612021- Fund Commissloners-02/2612021. LAWARENCE Conversion_Periad5 530310:Professional Fees& Outside Services,Debit:0, Credit:225 Activity BJE-21-00000139-Monroe BJE-21-00000139 530310:Professional Fees& F_001 03/03/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 1119121 CANCELLED County Board of County .Outside Services General County Board of County 1 99547 STEVEN Commissioners-0310312021- Fund Commissioners-031032021, LAWARENCE Conversion_Period6 530310.Professional Fees& Outside Services,Debit:225, CredA:O Activity Inversion E-21-00000131-Monroe B-JE-21-00000139 �530310:Profess onal Fees& F_001 03/032021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 126/21 CANCELLED unty Board of County Outside Services General County Board of County 199547 STEVEN mmissioners-03/03/2021- Fund Commissioners-03/0312021, WARENCE _Period6 530310:Professional Fees& Outside Services,Debit:225, " +'rf?h i�4+ePIv RPT015-10 General Ledger Audit Trail-Line 05:09 PM Detail 01/05/2022 Page 3 of 5 "J, �RT.rfoana.nccte'-fnor, Customer Operational Transaction Add Hoc'' Journal Number Peym®Ot Ledger AccountAccountngSource 'Journal Line Debts Credit ,lorn" TransactionTrans at_.,,,, Number _ BJE-21-00000139-Monroe 6-JE-21-00000139 ..�. .. �-530310:Professional Fees& F001mmmm 03/0312021 Conversion Accounting Journal:Monroe 225.00 O.DO VAB 2/11/21 CANCELLED County Board of County Outside Services General County Board of County 199547 STEVEN Conve stoners-03/03/2021• Fund Commissioners-03/D3/2021, WARENCE Conversion_Periad6 S30310:Professional Fees 8 Outside Services,Debft:225, _... ... ..... ._. ,. Credil'O Activity B-JE-21-00000139-Monroe 13-JE-21-00000139 530310:Professional Fees& F 001 03/03/2021 Conversion Accounting Journal:Monroe 225.00 0.00 VAB 2/23121 CANCELLED County Board of County :Outside Services General County Board of County 199547 STEVEN Commissioners-0310312021-- Fund Commiss loners-03/0312021, LAWARENCE Conversion_Period6 530310:Professional Fees& Outside Services,Debit:225, Cred4:0 Actvity_. _.. BJE-21-00000149-Monroe B-JE-21-00000149 530310:Professional Fees& F 001 .03/1012021 Conversion Accounting Journal:Monroe 150.00 0.00 3/2 VAB HEARING 1 County Board of County 'Outside Services General County Board of County 94194 KEVIN TALBOTT Commissioners-03/1012021- Fund Commissioners-03110/2021, Conversior_Period6 530310:Professional Fees& Outside Services,DebRA50, j _._... CreditO Activity.._ 8JE-21-00000149-Monroe BJE-21-00000149 530310:P.fessional Fees& F_001 03/10/2021 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAB LEGAL SER FEB21 County Board of County Outside Services General County Board of County 1 95264 JEN NIFER Commission ers-03/1012021- Fund Commissioners-03110/2021, SANCHEZ Conversion_Period6 530310:Pmfessional Fees& Outside Services,DebN:1750, CrediCO Actvgy B-JE-21-00000149-Monroe B-JE-21-00000149 530310:Professional Fees& F_001 10311012021 Conversion Accounting Journal:Monroe 1,750.00 6.60 VAB LEGAL SER MAR21 '.County Board of County Outside Services General I County Board of County 1 95264 JENNIFER .Commissioners-03/1012021- Fund Commissioners-03/10l2021,, SANCHEZ Converslon_Perlod6 5303 to: Professional Fees& Outside Services,Debd:1750, .......... .......... ...... ...... Creda:O Activity !BJE-21-06000151-Monroe B-JE-21-00D00151 530310:Pmfessional Fees& F_001 03/17/2021 Conversion Accounting Journal:Monroe 337.50 0.00 2111 VAB HEARING I ' County Board of Ccunty Outside Services General - County Board of County 94194 KEVIN TALBOTT '.. Commissioners-03/17/2021- Fund Commissioners-03/1712021, Converslon_Perlod6 530310:Professional Fees& Outside Services, ,._01„_. _. Debit:337.5,CrsdiLOAcliVty BJE-21-000051-Monroe BJE-21-00000151 530310:Professional Fees& F 001 03/17/2021 Conversion Accounting Journal:Monroe 525.00 0.00 1127 VAB HEARING I County Board of County Outside Services General County Board of County 94194 KEVIN TALBOTT Commissioners-03/17/2021- Fund Commissioners-03117/2021, Conversion_Pericd6 530310:Pmfessional Fees& Outside Services,DebR:525, RPT015 10 General Ledger Audit Trail-Line 05:09 PM Detail 01/05/2022 Page 4 of 5 Transaction Customer ^ Operational Transaction Add Hoc Reference for Journal Number Payment LedgerAaount Fund Accounting Joumal Source Journal Gne. Debit Credit Memo Transaction Trans Data SuPP Payment W W Number �11-1&21-011001112-Monroe B-JE-21-D0000152 530310:Profesalonal Fees& F_001 03/24/2021 Conversion Accounting JoumalW Monroe 225.00 0.00 VAB County Board of County Outside Services General County Board of County HEAR3/11CANCELLED I Commissioners-03/2V2021- Fund Commissioners-03/24/2021„ 94194 KEVIN TALBOTT Conversion_Period6 530310:Pmfessional Fees& Outside Services,Debft:225, ... ...__. ........... _.__. _ ...._...Credit;O,Actiyity_.. BJE-21-00000209-Monroe B-JE-21-00000209 530310:Professional Fees& F_001 04/14/2021 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAB LEGAL SER APR21 County Board of County I Outside Services General County Board of County 1 95264 JENNIFER .Col missioners-0411412021- Fund Commissioners-04/14/2021,� SANCHEZ Conversion_Period7 530310:ProfesstonaI Fees& out side Services,Deb4:1750, Activity 21 _......_.. B-JE-21-00000210-Monroe B-JE- -00000210 530310:Professional Fees& F 001 04/21/2021 Conversion Accounting Journal:Monroe 1,405.58 0.00 VAB HEARING 3111/21 1 County Board of County Outside Services General County Board of County 94731 RINKY S Commissioners-0412112021- Fund Commissions rs-04/21/2021, PARWANI Convemion_Period7 530310:Professional Fees& Outside Services, I Debit:1405.58,Credit:0 .....__. ...._....... .. ...Activity.. BJE-21-00000210-Monroe B-JE-21-0 0 0 0 021 0 :530 310:Professional Fees& F001 '0412112021 Conversion Accounting Journal:Monroe 750.00 O.00VABI/12121-2111/211 County Board of County ;Outside Services General County Board of County 96762 DAVID VAN LOON Commissioners-04121/2021- Fund Commissioners-04121/2021, Conversion_Period7 930310:Professional Fees& Outside Services,Debl:750, Credit:O Activity, I ..._. .. BJ 240 E-21-00000246-Monroe B-JE-21-00000 530310:ProfesslonaI Fees& F_001 65/26/2021 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAB LEGAL SER MAY21 County Board of County -Outside Services General County Board of County 1 95264 JENNIFER Commissioners-05/26/2021- Fund Commissioners-0512612021, SANCHEZ Conversion_Period8 530310:Professional Fees& Outside Services,Debft:1750, Credd:0 Activity BJE-21-00000279-Monroe 6-JE-21-00000279 ''530310:Professicna1 Fees& F_001 06/11/2021 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAB LEGAL SER JUN21 County Board of County 'Outside Services General County Board of County 195264 JENNIFER Commisslonem-06/1112021- Fund Commissioners-06111/2021, SANCHEZ Conversion_Period9 530310:Profassional Fees& Outside Services,Debit:1750, Cred8:0Acdvity ........_........ BJE-21-00000039-Monroe B-JE-21-00000039 530310:Professianal Fees& F 001 10/28/2020 Conversion Accounting Joumal:Monroe 1,750.00 0.00 VAS LEGAL SER OCT20 (County Board of County Outside Services General County Board of County Commissioners-10/28/2020- Fund Commissioners-10/28/2020, Conversion_Periodl 530310:Professional Fees& Outside Services,Debd:1750, i........ RPT015-10 General Ledger Audit Trail-Line 05:09 PM Detail 01/05/2022 Page 5 of 5 o 'on 7A'id went mberr........ _......:: .. _..W Data. .... ounce Journal Lina Debt Cretllt Memo _. operational Transaction Reference for Joufnal Number Pa ant r. Lodger Account Fund Acpountin Joumal5 BJE-21-00000068-Monroe BJE-21-000DO068 530310:Professlonal Fees& F_001 j1123/2020 Conversion Accounting Journal:Monroe 1,750.00 0.00 VAS LEGAL SER NOV20 County Board of County .Outside Services General County Board of County 195264 JENNIFER Commissioners-11f23/2020- Fund I Commissioners-11123/2020, SANCHEZ Conversion Period2 530310:Professional Fees& Outside Servlces,CebR:1750, _ CreV0 Activity_. BJE-21-00000068-Monroe 6JE-21-00000068 530310:Profess anal Fees& F_001 '1112 3/2 0 20 Conversion Accounting Journal;Monroe 225.00 0.00 VAB 11120 194194 '.County Board of County 'Outside Services General County Board of County KEVIN TAL OTT 'Commissioners-112312020- Fund Commissioners-11123/2020, Conversion_Perio12 530310:Professional Fees& Outside Services,Debit:225, ........_ _.... _..... Credt:0 Activity.... BJE-21-W000179-Monroe B-JE-21-00000179 530310:Professional Fees& F_001 i1212212020 Conversion Accounting Journal:Monroe 450.00 MO V MIN 12115-12116 MINCounty Board of County 'Outside Services General County Board of County KEVIN TALBOTT '.Commissioners-12/222020- Fund Commissioners-12/22/2020, '.Convemion_Period3 530310:Pfofesaional Fees& Outside Servlces,Debrt:450, .. ..._... _.. Credit:0 Activity BJE-21-00000170-Monroe BJE-21-DOOOOI 70 530310:Professional Fees& F_001 12123/2020 Conversion Accounting Joumal:Monroe 435.06 0.00 V2 BIG 3/121-2128122 1 '..County Board of County 'Outside Services General County Board of County 005319 MONROE '..Commissioners-122 312 020- Fund Commissioners-122312020. COUNTY CL (Conversion Period3 530310:Professional Fees& Outside Services,DebR:435, ......... ........_.... .. CredR:0 Activity...... ............... Operational Journal:Monroe 530310:Professional Fees& F_001 08110/2021 Supplier Operational Journal:Monroe 1,750.06 0.00 FY21 July-Sept County Board of County ,Outside Services General Invoice County Board of County Commissioners-06/10/2021 - Fund Commissioners-0611012021, 530310:Professional Fees& Outside Services,Deba:1750, .... ._.._. .. CredR:O Activity Operational Journal:Monroe 1530310:Professional Fees& F_001 I0811012021 Supplier Operational Journal:Monroe 1,750.00 0.00 VAB LEGAL SER JUL21 'County Board of County Outside Services General Invoice County Board of County Commissioners-08/10/2021 Fund Commissioners-08110/2021. 530310:Professional Fees& Outside Services,DebR:1750, Credit:" Act vRy.... Operational Journal:Monroe 530310:Professional Fees& F 001 09/0212021 Supplier Operational Journal:Monroe 1,750.00 0.00 SEP21 VAB LEGAL SER County Board of County Outslde Services General Invoice County Board of County I Commisslonera-09/02/2021 Fund Commissioners-09102J2021. 5 30310:P rofess Ion al Fees& Outside Services,Dsbit:1750, Credit:0 Activity. Total Debits/Credits 27,528.08 900.00 Ending Balance._. 26,628.08 RPT015-10 General Ledger Audit Trail-Line 05:10 PM Detail 01/05/2022 Page 1 of 1 Company:Monroe County Board of County Commissioners Period:FY2021-Sep Time Period:Current Period YTD Ledger Accounts and Summaries:530400:Travel&Per Diem Worktags:Cost Center.CC_04536 Value Adjustmen(Board Wd 'Transaction; 3upP Payment' Number .. ...._. ._. A Data ng `---.. �, _...._ .... ¢pent anal Transaction Reference for Journal Number Ledger Account Fund Journal Source Journal Lfne Debit Credit Memo .._.... _.._..... ._..,,., ... .. ... ............ ... .. Beginning.Balance 0 .. . B-JE-21-00000210-Monroe B-JE-21-00000210 530400:Travel& F_001 04/2V2021 Conversion Accounting Journal: 45.58 0.004/15 County Board of County Per Diem General Monroe County VAB I Commissioners-04/21/2021- Fund Board of County 102620 Conversion_Period7 Commissioners- SALLY 04/21/2021, ABRAM 530400:Travel&Per S Diem,Debit:45.58, ..._ ....... ....... ........_._. Credit:O Acdyjty.......... ......__..... Total Debits/Credits 45.58- 0,00 _. Ending Balance 45.58 -- RPT01 5-10 General Ledger Audit Trail-Line 05:12 PM Detail 01/05/2022 Page 1 of 3 Company:Monroe County Board of County Commissioners Period:FY2021-Sop Time Period:Current Period YTD Ledger Accounts and Summaries:�530430:[J6lity Services WoMags:Cost Center:.CC-04536 ValueAdjustment,Board Customer Payment i Add Hoc Referenge for Taire'�'Llon Aocdunl flg Journal Sourci Operational Transaction Transact"', Journal Number Trans L�.10.,A.:.urri] Fund ate a[Line Number Joan, 0 cid", g i-n n'I'n"g,ialan-ce 0 B-JE-21-00000094-Monroe B-JE-21-00000094 530430:Utility F001 01125/2021 Conversion Accounting Journal: 3.15 0.00 DE020 County Board of County services General Monroe County POSTAG Commissioners-01/2512021- Fund Board of County E KEY Conversion-Pedod4 Commissioners- WEST 01125/2021, 90276 MO 530430:Utility CLERK Services, Debit:3.15, OF THE Credit:O.Activity . I I B-JE-21-00000106-Monroe B-JE-21-00006106 530430:Utility F001 02112/2021 Conversion Accounting Journal: 3.00 0.00 197079 County Board of County Services General Monroe County KW Commissioner"'02/1212021- Fund Board of County POSTAG Curiversen-periodS Commissioners- E JAN21 02112/2021, 1 90276 530430:Utility MC Services,Debit:3, CLERK C,cdit:O Aclivily. OF THE B-j E-21-00000212-Monroe B-JE-21-00000212 530430:Utility F001 :04/30/2021 Conversion Accounting Journal: 4,08 0.00 MAR21 County Board of County Services General Monroe County POSTAG Commissioners-04/30/2021- Fund Board of County EKW I Conversion-Pedoi:17 Commissioners- 90276 MC 04130/2021, CLERK 530430:Utility OF THE Services,Debit:4.08, Credito Activity B-JE-21-00000279-Monroe B-JE-21-00000279 53o430:u(ility F001 06111/2021 Conversion Accounting Journal: 4.48 0.00 MAY2021 County Board of County services General Monroe County POSTAG Commissioners-06/1112021- Fund Board of County E KEY Conversion-PermcI9 Commissioners- WEST 1 06/11/2021. 90276 MC 530430:Utility CLERK Services,Debi1:4.48, OF THE RPT015-10 General Ledger Audit Trail-Line 05:12 PM Detail 01/05/2022 Page 2 of 3 Transaction customer operational Transaction: Add Hoc Reference for Journal Number Payment Ledger Account Fund Accounting Journal Source Joumal Line Debit Credit Memo Transaction Trans Date Supp Payment -.Number B-JE-1121-00000888-Monroe - � 00888 BJE-1121-000 530430:Utility F_001 '091302021 Ad Hoc Accounting Journal: 0.00 2.80 Accrue County Board of County Services General Journals Monroe County postage Commissioners-09/30/2021- - Fund Board of County due back Accrue postage due back from , Commissioners- from CDC CDC 09130/2021, 530430:Utility Services,Debit:0, Credit:2.8 Activity. . BJE-1021-00000652-Monroe B-JE-1021-00000652 530430:Utility F_001 09/30/2021 Manual Accounting Journal: 62.17 0.00 Sept. County Board of County Services General Journal Monroe County 2021 Commissioners-09/30/2021- Fund Board of County Postage Sept.2021 Postage KW Commissioners- KW 09/30/2021, 530430:Utility Services, Debit:62.17,Cfedlt:O ...___. _...._... _.... _.__. ._. __. ............ B-JE-1 121-00000887-Monroe B-JE-1121-00000887 530430:Utility F_001 06/30/2021 Ad Hoc Accounting Journal: 62.17 0.00 Accrue County Board of County Services General Journals Monroe County COC Commissioners-09/30/2021- Fund Board of County postage Accrue CDC postage due Commissioners- due 09130/2021, 530430:Utility Services, Debit:62.17,Credit:0 Activity B-JE-21-00000065-Monroe B-JE-21-00000065 530430:Utility F_001 11/20/2020 Conversion Accounting Journal: 37.40 0.00 OCT20 County Board of County Services General Monroe County POSTAG Commissioners-11/20/2020- Fund Board of County E KEY Conversion_Period2 Commissioners- WEST 11/20/2020, 90276 MC 530430:Utility CLERK Services,Debit:37.4, OF THE Credlt:0 Activity_ B-JE-21-00000170-Monroe 6-JE-21-00000170 530430:Utility F 001 12/23/2020 Conversion Accounting Journal: 22.80 0.00 NOV20 County Board of County Services General Monroe County POSTAG Commissioners-12/23/2020- Fund Board of County E KEY Conversion_Period3 Commissioners- WEST 12/23/2020. 90276 MC 530430:Utilily CLERK Services,Debit:22.8, OF THE m.,�..,....w.-� _ ........................................�........,m,m,. ..,,,,...,-,,._...A..,-..,-....... C'' "1 70 6etivi9v RPT015-10 General Ledger Audit Trail-Line 05:12 PM Detail 01/05/2022 .. Number �. .. .._..� Al,:; ansDale ng �_... � �.. F Operetional Transaction Reference for Journal Number Ledger Acceunl Fund Joumal Source Journal Line Debt Oredd Memo Operational Journal:Monroe 530430:Utility F_001 08/11/2021 Ad Hoc Operational Journal: 0.71 0.00 June 21 County Board of County Services General Payment Monroe County Postage Commissioners-08/11/2021 Fund Board of County Commissioners- 08/11/2021, 530430:Utility Services,Debit:0.71, ._._.._. _......._. '........ ......__ __...... ..,...__. ....._.Credd;O,Activity. Operational Journal:Monroe 530430:1.1111ity F_001 09/13/2021 Ad Hoc Operational Journal: 2.80 0.00 Aug 21 County Board of County Services General Payment Monroe County Postage Commissioners-09/13/2021 Fund Board of County Commissioners- 09/13/2021, 530430:Utility Services,Debit:2.8, ... ......_...... .._...... __..... ..... ........... ..... ...... ...__......... ...._.......... ._._._.,Credit:O Activity... Operational Journal:Monroe 530430:Utility F_001 09/16/2021 Ad Hoc Operational Journal: 2.80 0.00 Aug 21 '.County Board of County Services General Payment Monroe County Postage 'Commissioners-09/16/2021 Fund Board of County Commissioners- 09/16/2021, 530430:Utility Services,Debil:2.8, ''.. _... _.Credit0 Activity, Total Debits/Credits ...,205.56 „2,80. Ending Balance ., 202.76 _....W_ ......_..., .,.._ ... ........ ..... ..... ... ..... ....................... ............ .... .........w..._.............._.Y.... .......�t'{Mil.w°aaA>�'II�L+m. . 202 7fr m,....., .,..m,...,,,. RPT015-10 General Ledger Audit Trail-Line 05:13 PM Detail 01/0512022 Page 1 of 1 Company:Monroe County Board of County Commissioners Period:FY2021-Sep Time Period:Current Period YTD Ledger Accounts and Summaries:630490:Miscellaneous Expenses Worktags:Cost Center:CC04536 Value Adjustment Board Transaction Customer Add Hoe Joumal Payment Accounting Journal OperatlonalTransacaon Reference for Led or Fund Journal Line pebit Credit Memo Transoctlort Number Trans De[e Source Supp Payment Number .... ... ............._._._...._. Beginning.Balance_ _._.. ..... 0 Operational Journal: f 530490:Miscellaneous F_001 07/01/2021 Supplier Operational Journal:Monroe 115.20, 0.00 6125 LEGAL Monroe County Board of Expenses General Invoice County Board of County ADV FOR VAB County Commissioners- Fund Commissioners-07101/2021, 07/01/2021 530490:Miscellaneous Expenses,Debit:115.2, ....... _._ ... .._._.._ ......... ........ .. ._..._ .._....... ........... ........... .......CFedit:OActivity... ......_ Operational Joumal 530490:Miscellaneous F_001 07/01/2021 Supplier Operational Journal:Monroe 447.00�' 0.00'':138240 Monroe County Board of Expenses General Invoice County Board of County LEGAL ADV County Commissioners- Fund Commissioners-07/01/2021, FOR VAB 07/01/2021 530490:Miscellaneous Expenses,Debit:447,Credit:0 .. ....._ .... Activity. Operational Jo urn al: 530490:Miscellaneous F_001 07/01/2021 Supplier Operational Journal:Monroe 89.40; 0.00'138240 Monroe County Board of Expenses General Invoice County Board of County - LEGAL ADV County Commissioners- Fund Commissioners-07101/2021, FOR VAB 07/01/2021 530490:Miscellaneous Expenses,Debit:89.4,Credit:0 Activity . Operational Journal: 530490:Miscellaneous F 001 '..09/30/2021 Supplier Operational Journal:Monroe 74.33 O.001ACCT420902 Monroe County Board of Expenses General Invoice County Board of County VAB Public County Commissioners- Fund Commissioners-09/3012021, Meeting Notice 09/30/2021 530490:Miscellaneous Expenses,Debit:74.33, Credit:O Activity.. Total Debits/Credits 725.93' 0.00' _.,. Ending Balance 725.93 w„.�. .,. ......,......�............. w....,..,..,. .. @°duuk.E4aieanuro-. / ,u __ w_.�.. „-_. Item 5 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 a Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 1 2 1 0 2 1 The Value Adjustment Board of Monroe County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. ❑ Real Property ❑ Tangible Personal Property assessment for our county includes 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. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of ❑ real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 2. Net change in taxable value due to actions of the Board $ 3. Taxable value of real property ❑ tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ *All values entered should be county taxable values. School and other taxing authority values may differ. ._........... Chair of t _�...��. � w_ wwwww... Signature, he Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board DR-488 R. 12109 Page 2 of 2 PROCEDURES Tax Roll Year The value adjustment board has met the requirements below. Check all that apply, The board: ❑ 1. Followed the rehearin checklist in Chapter 12D-9, Florida Administrative ��� � � ........._.... p g p trative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ... �w... . ....w� -- ...w�........................... .........w ................................................................. ❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ❑ 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ❑ 5. Noticed all meetings as required by section 286.011, F.S. _ �mmmm ��............. ❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. � ❑ 8 Ensured that all decisions contained the required findings of fact and conclusions of I .._._...w_........�w......w� aw. ❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ❑ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustmentDate board Print Form