10/05/2022 2022 VAB Organizational Meeting AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
October 5", 2022
2022 ORGANIZATIONAL MEETING
10:00 A.M. Call to Order Marathon Government Center
Salute to Flag 2798 Overseas Highway, 2°d 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 to be heard. There is a five-minute time limit on presentations to the Board.
1. Introduction of VAB Board Members&Contact Information:
Members of the 2022 Value Adjustment Board
• County Commissioner David Rice
• County Commissioner Craig Cates
• School Board Chair John Dick
• School Board Member Mindy Conn,Alternate
• School Board Citizen Member Jason Koler,New Appointee
• County Commission Citizen Member John Repetto
2. Approval of Amendment No. 1 Retroactively Extending the Current Legal Services Contract for an
Additional Two-Year Term Through September 30, 2024, for VAB Counsel, Jennifer G. Sanchez,
3. Election of Chair and Vice Chair. Chair must be a County Commissioner, pursuant to F.S 194.015.
4. Approval to Adopt Resolution No. 001-2022 Authorizing a Filing Fee for Certain Petitions Filed with the
Value Adjustment Board, pursuant to F.S. 194.013.
5. Approval of Recommended Appointments of Special Magistrates for the 2022 Tax Year.
• Exemption and Classifications: David Van Loon&Rinky Parwani
• Valuation—Residential and Commercial: Kevin Talbott, Steven Nystrom &Ena Jane
• Tangible Personal Property: Steven Nystrom
6. Adoption of Local Administrative Procedures of the Board.
a. Authorize Board Counsel to review and make good cause determinations of late-filed petitions
for tax appeal year 2022, pursuant to Rule 12D.9-015; ratifying such good cause
determinations, if any, made to date.
b. Direct Board Clerk to interpret"filed" as when the petition is received by the Clerk, and not to
base a timely filing on the postmark. 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.S 194.032 (2)(a).
d. Authorize Board Chair to sign all documents upon VAB Counsel review.
2022 Organizational Meeting Agenda October 51h, 2022 1 of 2
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 2022 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.
7. Approval of the 2021 VAB Final Meeting Minutes of April 7, 2022.
8. Approval of the Initial Certification of the 2022 Tax Rolls, pursuant to F.S. 193.122.
9. Review of 2022 Legislative Changes.
10. 2022 Petitions Filed to Date:
• Exemption& Classifications: 32
• Valuation Petitions(Commercial 111 &Real Property 102)
• Tangible Personal Property Petitions: 3
• Late-Filed Petitions(to date): 3
11. 2022 VAB Reference Materials available to the Public, Special Magistrates and Board Members.
12. 2022 VAB Hearing Schedule-to be determined. The VAB will remain in session until all petitions have
been heard, pursuant to F.S. 194.032.
13. Report from the Monroe County Property Appraiser, Scott Russell.
14. Public Comment.
15. 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)292-3438,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.
2022 Organizational Meeting Agenda October 511, 2022 2 of 2
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Monroe County 2022 VAB Contact List
,VAB Board Members Monroe County Commissioner-District 1 Craig Cates 305-292-3440 bocOis'.Emgnm§LCount4r,ALO_v
Monroe County Commissioner-District 4 David Rice 305-360-3538 boc 4 mo o yJ12,
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School Board Member-District 4 John Dick 305-289-1553 John.Dick
School Board Member-District 3,ALT Mindy Conn 305-923-1618 Mincly.Corm(@KeysSchools.com
School Board Citizen Member Jason Koler 305-481-1463 La_sonEKeYsWegkjY_.qo_m
Monroe County Citizen Member John Repetto 305-394-5948 JBRepettp_ )gMail.com
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Clerk of Court Kevin Maclok 305-292-3550 KMadok(jMpRrqg,,,Cjerk.com
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VAB Clerk Sally M.Abrams 305-292-3438 VABC e Monroe-Clerk.co
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VAB Legal Counsel Attorney Jennifer Sanchez 305-293-0084 JGSanchezAbellsouth.net
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Property Appraiser Property Appraiser Scott Russell 305 292-3404 PAO LWmcpafl.org
Director Valuation Services Dee Dee Harnish 305-292-3521 DHarnishC(;)mcr),afl.o(g
Director Appraisal Services Mike Russo 305-292-3413 M.R!4.s s_o..(T,Engpafl. rg
Director Real Estate Services Tina Malgrat 305-292-3459 TMalprat 'mcpaflLor
Supervisor Tangible Personal Property Neal Birmingham 305-292-3453 NBirminga-, h f�2mcr_ 4_qfl..prg —
7L(l/—T Legal Counsel John Dent 941-952-1070 SMartini dentmcclain.com
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Special Magistrates -Exemptions Special Magistrate
Tangible Personal Property Special Magistrate
Valuation Special Magistrate
Valuation Special Magistrate
Valuation Special Magistrate 9/14/2022
AMENDMENT NO. I TO LEGAL SERVICES CONTRACT
(Extension)
THIS AMENDMENT NO. 1 ("Amendment") is made and entered into this .,..,....,.. LL_ day of
October 2022, by and between the MONROE COUNTY VALUE ADJUSTMENT BOARD
(hereinafter referred to as "VAB") and JENNIFER G. SANCHEZ, ESQ. (hereinafter referred to
as "Attorney). (VAB and Attorney are hereinafter collectively referred to as the "Parties.")
WITNESSETH
WHEREAS, the Parties entered into a Contract on October 4, 2019 ("Contract"), whereby
Attorney would provide legal services to the VAB; and
WHEREAS, paragraph 1 of the Contract provided that the term of the Contract was for three (3)
years beginning October 1, 2019 and terminating September 30,2022,with an option for the VAB
to extend the Contract for an additional two-year term on the same terms as the initial Contract;
and
WHEREAS, the VAB wishes to exercise the option to extend the Agreement; and
WHEREAS, in addition, the Parties wish to modify paragraph 4 to modify the date by which
invoices must be submitted so that invoices are submitted closer to the end of the month in which
the services are rendered; and
WHEREAS, the Attorney agrees to provide such services to the VAB according to the terms and
subject to the conditions set forth herein.
NOW, THEREFORE, for and in consideration of the mutual covenants and promises as
hereinafter set forth and of the faithful performance of such covenants and conditions, the
COUNTY and CONSULTANT do hereby agree as follows:
1. The Term of the Contract as stated in Paragraph 1 of the Contract ("Term") is hereby
extended for two (2)years, through September 30, 2024.
2. In paragraph 4 of the Contract ("Payment"), the first sentence is hereby modified to read
as follows (language changed is shown with underlining):
The VAB shall compensate the Attorney according to the terms of this paragraph. Payment
shall be made monthly upon receipt of a proper invoice with documentation of services
rendered,pursuant to the Florida Prompt Payment Act. The Attorney shall submit monthly
invoices no mearlier than the twentieth�20�') calendar dad° of each month to the following e-
mail address: campo-abra@monroecounty-fl.gov.
3. In all other respects, the terms and conditions set forth in the Contract remain unchanged
and in full force and effect.
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IN WITNESS WHEREOF, the Parties hereto have caused these presents to be executed on the
day of_,
...................................... ....2022.
Attest of Witness: JENNIFER G. SANCHEZ, ESQ.
B
Print Name:
Attest: Kevin Madok, CPA, Clerk VALUE ADJUSTMENT BOARD OF
MONROE COUNTY, FLORIDA
By: .. .. �,. ....... .�.�..m.. BY: _...........................
.
As Deputy Clerk Chairperson
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LEGAL SERVICES CONTRACT
THIS AGREEMENT ("Agreement") is entered into this � y of October, 2019, by and
between the MONROE COUNTY VALUE ADJUSTMENT BOARD,hereinafter referred to as the VAB
and Jennifer G. Sanchez, Esq., 1223 White St. Unit 104, Ivey West,FL 33040,hereinafter referred to as
the Attorney.
WHEREAS,the VAB wishes to enter into this Agreement with the Attorney so that the Attorney
will act as private legal counsel to the VAB;
NOW THEREFORE,IN CONSIDERATION ofthe mutual promises contained herein,the parties
agree as follows:
1. JgM: The term of this Agreement is for a three-year period commencing October 1,2019
and terminating September 30, 2022. Thereafter, the VAB may exercise an option for an additional two
(2) years upon giving written notice to the Attorney no less than sixty (60) days prior to the original
expiration date. If the option is exercised, the contract shall be extended on the same terms as the initial
term.
The VAB's performance and obligation to pay under this Agreement is contingent upon annual
appropriations by the Monroe County Board of County Commissioners and the Monroe County School
Board. Should funding be appropriated in amounts insufficient to cover the services under this contract,
the required services may be modified in writing and executed by both parties to provide a level of service
commensurate with the funding appropriated.
2. Scope ofSe Services: The Attorney will provide all services required under Rule 12D-9.009,Florida
Administrative Code.
Attorney shall attend all meetings of the VAB and all bearings before the Special Magistrates for
the VAB,and shall advise the VAB and VAB Special Magistrates on an as-needed basis regarding such
legal issues as may arise, including but not limited to valuation, homestead and other exemptions, late
filing, and the admission of evidence, and any other legal matters concerning Value Adjustment Board
business. Attorney shall,on an as-needed basis, also provide advice to the clerical staff provided by the
CIerk to the VAB.
This Agreement is personal to the Attorney. Attorney has been retained specifically because
Attorney,personally,is understood by VAB to be able to handle this matter. Employment of additional
individuals,whether attorneys,paralegals, or others,who will bill time to VAB is not permitted without
the advance written approval of VAB.
3. Special Conditions Regarding ftresenta gn:
a) The Client is the Monroe County Value Adjustment Board (VAB), and to the extent ethically
permissible, its elected and appointed officers and its employees. In the event that Attorney
cannot ethically represent individuals in addition to VAB,Attorney shall advise VAB in writing
of that fact immediately.
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b) Attorney is licensed to practice law in all jurisdictions relevant to this matter and meets the
statutory criteria for private counsel to a value adjustment board in the State of Florida,
c) The Attorney must at all times comply with F.S. 194.015 and must immediately advise the VAB
of any conflict. F.S. 194.015 currently states: "The private counsel may not represent the property,
appraiser, tax collector, any taxing authority, or any property owner in any administrative or
judicial review of property taxes." The Attorney must also at all times comply with Rules 12D-
9.009 and 12D-9A09,Florida Administrative Code and must immediately advise the VAB of any
inability to comply with the requirements of these rules.
d) If Attorney practices with others who may also provide services to VAB,he or she understands
that VAB expects that Attorney will be responsible for managing the representation, assuring
compliance of others with the terms of this Agreement and ethical requirements,preparing and
substantiating all bills, and communicating with VAB. Attorney may not delegate or outsource
this work without full written disclosure to,and prior written approval from,the VAB.
e) Attorney has been retained by VAB to provide the scope of services described in Section 2 above,
Attorney represents that he or she is competent and available to handle that matter. In the event
that additional matters are assigned by VAB to Attorney, this Agreement shall apply to those
matters as well,unless a separate Agreement is required by the VAB.
f) Review of ethical obligations before initiating representation: Attorney has conducted a thorough
investigation and determined that neither Attorney nor his or her firm has any ethical impediment,
real or potential,to representing VAB.To the extent that any ethical impediment,real or potential,
is discovered or ever arises,Attorney shall immediately inform VAB in writing of the impediment
(regardless of whether Attorney believes he or she has taken all steps necessary to avoid the
impediment and regardless of whether Attorney believes that the impediment is insubstantial or
questionable), make full disclosure of the situation to VAB, obtain VAB's express, written
consent to continue the representation of the other client,and take all steps requested by VAB to
avoid or mitigate the impediment. Attorney understands that if a direct or indirect conflict of
interest arises which,in the opinion of the VAB,cannot be avoided or mitigated under the Rules
of Professional Conduct of The Florida Bar,VAB may,in its discretion,(a)obtain reimbursement
from Attorney for all fees and expenses paid to Attorney in this matter; (b)obtain cancellation of
all amounts allegedly owed by VAB to Attorney;and(c)obtain reimbursement for consequential
expenses incurred by VAB, including the cost of replacement counsel.
4. L4= #i :
The VAB shall compensate the Attorney according to the terms of this paragraph. Payment shall
be made monthly upon receipt of a proper invoice y4th documentation of services rendered,pursuant to
the Florida Prompt Payment Act. The Attorney shall submit monthly invoices by the tenth(10'�calendar
day of each month to the following e-mail address: campo-abra@monroer.ounty-ft.gov.
a) The VAB shall pay to Attorney a fixed monthly amount of one thousand seven hundred fifty
dollars and no cents($1,750.00) ("Monthly Payment"), less taxes if Monroe County determines that the
withholding of taxes is required. The Monthly Payment shall include payment for all legal services
rendered by Attorney in the preceding month. The VAB shall not pay for any additional costs,including
but not limited to travel costs, per diems, telephone, postage, courier costs, or general office overhead,
with the exception of the travel expenses for travel outside Monroe County outlined in paragraph 4(b)
below.
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b) If VAB directs Attorney to travel outside Monroe County for VAB business,then Attorney's
reasonable travel expenses will be- reimbursed in accordance with the applicable provisions for
"approved travelers"of the Monroe County Code,and will be summarized on the Monroe County Travel
Form with all applicable receipts attached thereto. VAB will not pay for any markup of expenses.
c) All other expenses are not reimbursable, including but not limited to: telephone, postage,
overnight mail,courier, overhead.
d) Attorney is not authorized to retain and VAB will not pay for experts, additional counsel,
consultants,support staff,or the like,or to outsource or delegate work,without prior written approval of
the VAB.
5. Termiination: The Agreement can be terminated by either party with or without cause with sixty
(60)days prior written notice. Attorney shall be paid through the date of services rendered.
6. Accounting Records: Records of the Attorney pertaining to this Agreement shall be kept on
generally recognized accounting principles, acceptable to the Monroe County Clerk, and shall be
available to the VAB or to an authorized representative for audit. Attorney understands that Attorney
must have documentation to support all aspects of each bill, including fees and expenses, and must
maintain that documentation until at least one year after the termination of the representation. This
documentation shall be made available by Attorney to Monroe County, VAB or their designated
representative, including an accountant, the Monroe County Clerk or Monroe County Clerk's
representative, or legal bill auditor upon written request. Attorney agrees to cooperate with any
examination of this documentation and Attorney's fees and expenses, e.g., by responding promptly and
completely to any questions Monroe County,VAB or its designated representative may have. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and, in the event
that VAB requests that they be preserved,shall preserve them at least one additional year or,at the option
of the VAB, delivered to the VAB for storage by the VAB, with VAB responsible for paying the actual
cost of storage. This documentation shall include, for example, original time records, expense receipts,
and documentation supporting the amount charged by Attorney for expense items generated by the
Attorney or his or her firm. VAB reserves the right not to pay any fee or expense item for which sufficient
documentation is not available to determine whether the item was necessary and reasonable. Upon the
execution of an Agreement or amendment to this Agreement by the VAB, Attorney may provide the
documentation in digital electronic form in Adobe Portable Document Format (PDF) or in Alchemy
format in lieu of the manual preservation requirements detailed above.
a) Access to Records.Attorney shall maintain all books,records,and documents directly pertinent
to performance under this Agreement,including but not limited to the documents referred to in Section 4
of this Agreement, in accordance with generally accepted accounting principles, consistently applied.
Upon ten(10)business days written notice to the other,representatives of Monroe County,the VAB or
Attorney shall have access,at all reasonable times,to all the other party's books,records,correspondence,
instructions,receipts,vouchers and memoranda(excluding computer software)pertaining to work under
this Agreement for the purpose of conducting a complete independent fiscal audit. Attorney shall retain
all records required to be kept under this Agreement for a minimum of five years, and for at least four
years after the termination of this Agreement. Attorney shall keep such records as are necessary to
document the performance of the Agreement and expenses as incurred, and give access to these records
at the request of Monroe County,the VAB,the State of Florida or authorized agents and representatives
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of said government bodies. It is the responsibility of Attorney to maintain appropriate records to insure
a proper accounting of all collections and remittances. Attorney shall be responsible for repayment of
any and all audit exceptions which are identified by the Auditor General for the State of Florida,the Clerk
of Court for Monroe County,the VAB,or their agents and representatives.
Florida Public Records Law: Attorney agrees that, unless specifically exempted or excepted by Florida
law or Rules and Regulations of The Florida Bar, the provisions of Chapter 119, Florida Statutes,
generally require public access to all records and documents which may be made or received under this
Agreement. Attorney agrees to consult with the County Attorney's office concerning the application of
the Public Records Law from time to time concerning specific circumstances that may arise during the
term of this Agreement.
Pursuant to F.S. 119.0701,Attorney shall comply with all public records laws of the State of Florida,
including but not limited to:
a. Keep and maintain public records required by the VAB in order to perform the service.
b. Upon request from the public agency's custodian of public records,provide the public agency with
a copy of the requested records or allow the records to be inspected or copied within a reasonable time
at a cost that does not exceed the cost provided in Florida Statutes,Chapter 119 or as otherwise
provided by law.
c. Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law for the duration of the contract
term and following completion of the contract if the Attorney does not transfer the records to the public
agency.
d. Upon completion of the contract,transfer,at no cost,to the VAB all public records in possession of
the Attorney or keep and maintain public records required by the public agency to perform the service.
If the Attorney transfers all public records to the public agency upon completion of the contract,the
contractor shall destroy any duplicate public records that are exempt or confidential and exempt from
public records disclosure requirements. If the Attorney keeps and maintains public records upon
completion of the contract,the Attorney shall meet all applicable requirements for retaining public
records. All records stored electronically must be provided to VAB,upon request from the public
agency's custodian of records,in a format that is compatible with the information technology systems
of the agency.
IF THE ATTORNEY HAS QUESTIONS REGARDING THE APPLICATION OF
CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY'S DUTY TO
PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE
CUSTODIAN OF PUBLIC RECORDS, BRIAN BRADLEY, AT(305) 292-3470,
braille -briar umonroecounl -fl. ,ov, c/o Monroe County Attorney's Office, 1111 12th
St., Suite 408, Key West,FL. 33040.
This provision shall survive the termination of this Agreement.
7. Modification: Additions to, modification to or deletions from the provisions set forth in this
Agreement shall be effective only in writing and approved by VAB.
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8. Ind emnificattMmz'ik'id.Hold.Harmlq�5: The Attorney agrees to indemnify and hold Monroe County
Value Adjustment Board harmless for any and all claims,liability, losses and causes of action which may
arise out of its fulfillment of the Agreement. It agrees to pay all claims and losses,including related court
costs and reasonable attorneys' fees, and shall defend all suits filed due to the negligent acts, errors or
omissions of the Attorney employees and/or agents.
4. Insurance. The Attorney shall provide and maintain at all times during the term of any contract,
without cost or expense to the County, Professional Liability insurance in the minimum amount of
$500,000 per occurrence / $1 million in the aggregate, with a company or companies authorized to do
business in the State of Florida,and which is acceptable to the VAB.
The Attorney shall provide to the VAB certificates of insurance or a copy of all insurance policies within
five (5) days after execution of this Agreement. The Attorney shall also provide new certificates
whenever the term of the prior policy expires.
10. Taxes: The VAB, Monroe County and Monroe County School Board are exempt from Federal
Excise and State Florida Sales Tax.
11. Finance Charges: The VAB, Monroe County, and Monroe County School Board will not be
responsible for any finance charges.
12, Independent Contractor: It is the intent of the parties hereto that the Attorney shall be legally
considered as an independent contractor and that neither it nor its employees or agents shall, under any
circumstance, be considered servants or agents of the VAB and VAB shall at no time be legally
responsible for any negligence on the part of said successful responder,its employees or agents,resulting
in either bodily or personal injury or property damage to any individual, firm,or corporation.
13. Disclosure: At any time during the term of this Agreement,the Attorney is required to list any or
all potential conflicts of interest,as defined by Florida Statute 112 and Monroe County Ethics Ordinance,
The Attorney shall disclose all actual or proposed conflicts of interest, financial or otherwise, direct or
indirect, involving any client's interest which may conflict with the interests of the VAB.
14. Assignment: the Attorney shall not assign,transfer, convey, sublet or otherwise dispose of this
Agreement,or of any or all of its right,title or interest therein,or his or its power to execute such contract
to any person,company or corporation without prior written consent of the VAB.
15. Comnliance'With Laws: Attorney shalt comply with all international,federal,state and local laws
and ordinances applicable to the work or payment for work thereof.
16. Force MWeure: The Attorney shall not be liable for delay in performance or failure to perform,
in whole or in part,the services due to the occurrence of any contingency beyond its control or the control
of any of its subcontractors or suppliers,including labor dispute,strike, labor shortage,war or act of war
whether an actual declaration thereof if made or not, insurrection, sabotage,riot or civil commotion, act
of public enemy,epidemic,quarantine restriction,accident,fire,explosion,storm,flood,drought,or other
act of Clod, act of any governmental authority, jurisdictional action, or insufficient supply of fuel,
electricity,or materials or supplies,or technical failure where the Attorney has exercised reasonable care
in the prevention thereof, and any such delay or failure shall not constitute a breach of this Agreement.
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17. Gov erning,�,aw onue: This Agreement shall be governed and construed by and in accordance
with the laws of the State of Florida and constitutes the entire Agreement between the VAB and Attorney.
Venue of any court action filed relative to this Agreement shall lie in Monroe County,Florida.
18. 'so&itation: The Attorney warrants that no person has been employed or retained to solicit
or secure this contract upon an Agreement or understanding for a commission,percentage,brokerage, or
contingent fee and that no member of the Monroe County government or the VAB has any interest,
financially or otherwise in the Attorney or its subcontractors.
19. Sovembilit : If any provision of the Agreement shall behold by a Court of competent j urisdiction
to be invalid or unenforceable,the remainder of this Agreement,or the application of such provision other
than those as to which it is invalid or unenforceable, shall not be affected thereby; and each provision of
the Agreement shall be valid and enforceable to the fullest extent permitted by law.
20. Notice: Any notice required or permitted under this Agreement shall be in writing and hand-
delivered or mailed, postage prepaid by certified mail, return receipt requested, to the other party as
follows:
For YA For ttorney:
Monroe County Clerk of Court Jennifer G. Sanchez,Esq.
500 Whitehead Street 1223 White Street, Unit 104
Key West,FL 33040 Key West,FL 33040
VAB shall give notice to Attorney of any meetings at which the Attomey's presence is required or
requested.
21. Ethics Clare: The Attorney warrants that it has not employed,retained or otherwise had act on
its behalf,any former Monroe County officer or employee in violation of Section 2 or Ordinance No. 10-
1990 or any County officer or employee in violation of Section 3 of Ordinance No. 10-1990. For breach
or violation of the provision, the VAB may, at its discretion terminate this Agreement without liability
and may also, at its discretion, deduct from the Agreement or purchase price, or otherwise recover,the
fall amount of any fee,commission,percentage,gift,or consideration paid to the former or present County
officer or employee.
22. Public Entity rime Stateme A person or affiliate who has been placed on the convicted vendor
list following a conviction for public entity crime may not submit a response on a contract to provide any
goods or services to a public entity,may not submit a responso/bid on a contract with a public entity for
the construction or repair of a public building or public work,may not submit responses/bids on leases of
real property to public entity, may not be awarded or perform work as a contractor, supplier,
subcontractor, or consultant under a contract with any public entity, and may not transact business with
any public entity in excess of the threshold amount provided in section 287.017, for CATEGORY TWO
for a period of 36 months from the date of being placed on the convicted vendor list.
23. 'scellaneous:
a) Ownership of Attorney files and work product: Attorney understands that all files and work
product prepared by Attorney or his or her firm at the expense of VAB (or for which VAB is otherwise
billed) are the property of VAB. Without VAB's prior written approval, this work product may not be
used by Attorney or his or her firm nor disclosed by Attorney or his or her firm to others, except in the
normal course of Attomey's representation of VAB in this matter. Attorney agrees that VAB owns all
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rights, including copyrights, to materials prepared by VAB or by Attorney on behalf of VAB. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and, in the event
that VAB requests that they be preserved, shall preserve them at least one additional year (with VAB
responsible for paying the actual cost of storage). Attorney shall comply with the State ofFlorida Records
Retention GS 1-SL time schedule for destruction. Attorney shall provide VAB with prompt access to
(including the ability to make copies of) all attorney files and work product, regardless of whether the
representation or matter is ongoing and whether attorney fees and expenses have been paid in full.
b) Dispute Resolution Attorney and VAB agree that all disputes regarding Attorney's fees or
expenses are to be. resolved pursuant to the procedures and practices for mediation by the Attorney
Consumer Assistance Program of the Florida Bar.
e) Entire Agreement. The entire Agreement between the VAB and Attorney with respect to the
subject matter hereof is contained in this Agreement.This Agreement supersedes all prior oral and written
proposals and communications between the VAB and Attorney related to this Agreement.No provision
of this Agreement shall be deemed waived, amended or modified by either party unless such waiver,
amendment or modification is in writing and signed by the party against whom the waiver, amendment
or modification is claimed. This Agreement shall be binding upon and inure to the benefit of the parties
hereto,their permitted successors and assigns.
d)Captions. The captions set forth herein are for convenience of reference only and shall not define,
modify,or limit any of the terms hereof.
e) Conflicts in Interpretation. The VAB and Attorney agree that, in the event of conflicting
interpretations of the terms or a term of this Agreement by or between them,the final interpretation by
the VAB shall apply.
f) Adjudication of Disputes and Disagreements. The VAB and Attorney agree that all disputes and
disagreements between them shall be attempted to be resolved by a meet and confer session between
representatives of the VAB and Attorney. If the issue or issues are still not resolved to the satisfaction of
both within 30 days after the meet and confer session,then either shall have the right to seek such relief
as may be provided by this Agreement or by Florida law.
g) Cooperation. In the event any administrative or legal proceeding is instituted against either the
VAB or Attorney relating to the formation, execution, performance, or breach of this Agreement, the
VAB and Attorney each agree to participate, to the extent required by the other, in all proceedings,
hearings,processes, meetings, and other activities related to the substance of this Agreement. The VAB
and Attorney each agree that neither shall be required to enter into any arbitration proceedings related to
this Agreement or any Attachment or Addendum to this Agreement.
h)Legal Obligations and Responsibilities. Non-delegation of Constitutional or Statutory Duties. This
Agreement is not intended to relieve,nor shall it be construed as relieving, either the VAB or Attorney
from any obligation or responsibility imposed upon each by law except to the extent of actual and timely
performance thereof by the other, in which case the performance may be offered in satisfaction of the
obligation or responsibility. Further this Agreement is not intended to authorize,nor shall it be construed
as authorizing, the delegation of the constitutional or statutory duties of the VAB, except to the extent
permitted by the Florida Constitution, state statutes,case law,and,specifically,the provisions of Chapter
125,Florida Statutes.
i) Attorney's Fees and Costs. In the event any administrative proceeding or cause of action is
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initiated or defended by the VAB or Attorney relative to the enforcement or interpretation of this
Agreement, the prevailing party shall be entitled to an award of reasonable attorney's fees, court costs,
investigative,and out-of-pocket expenses,as an award against the non-prevailing party,and shall include
reasonable attorney's fees, court costs, investigative, and out-of-pocket expenses in appellate
proceedings. Mediation proceedings initiated and conducted pursuant to this Agreement or as may be
required by a court of competent jurisdiction shall be conducted in accordance with the Florida Rules of
Civil Procedure and usual and customary procedures required by the circuit court of Monroe County.
j)Authority. Attorney warrants that Attorney is authorized by law and the Rules and Regulations of
The Florida Bar to engage in the performance of the activities encompassed by this Agreement. Each
party to this Agreement warrants that he,she or it has the requisite personal or corporate authority to enter
into this Agreement. If Attorney is a member of a law firm, either as partner, shareholder, associate,or
other relationship, Attorney warrants that she is authorized to enter into this Agreement by Attorney's
law firm.
k)Non-Discrimination. Attorney shall not discriminate,in its employment practices and in providing
services hereunder, on the basis of race, color, sex, religion, disability, national origin,ancestry, sexual
orientation,gender identity or expression,familial status, or age,and shall abide by all federal and state
laws regarding non-discrimination. Upon a determination by a court of competent jurisdiction that such
discrimination has occurred, this Agreement automatically terminates without any further action by the
VAB,effective the date of the court order. Attorney is aware of the provisions of Section 13-101 through
13-106, Monroe County Code, relating to non-discrimination, and agrees to abide by the Code's non-
discrimination requirements.
1) Claims for State or Federal Aid, The VAB and Attorney agree that each shall be, and is,
empowered to apply for,seek,and obtain federal and state funds to further the purpose of this Agreement,
provided that all applications, requests, grant proposals, and funding solicitations by Attorney shall be
approved by the VAB prior to submission.
m)Non-Reliance by Non-Parties. No person or entity shall be entitled to rely upon the terms,or any
of them, of this Agreement to enforce or attempt to enforce any third-party claim or entitlement to or
benefit of any service or program contemplated hereunder, and the VAB and Attorney agree that neither
the VAB nor Attorney or any officer, agent, or employee of each shall have the authority to inform,
counsel, or otherwise indicate that any particular individual or group of individuals, entity or entities,
have entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the
community in general or for the purposes contemplated under this Agreement.
n) Attestations. Attorney agrees to execute such documents as the VAB may reasonably require,
including a Drug-Free Workplace Statement,and a Public Entity Crime Statement.
o) Signatures of Parties Required. This Agreement shall not be effective until executed by both VAB
and Attorney and received in final executed form by an authorized representative of VAB.
p)No Personal Liability. No covenant or obligation contained in this Agreement shall be deemed to
be a covenant or obligation of any member, officer, agent or employee of the Value Adjustment Board in
his or her individual capacity and no member, officer, agent or employee of the Value Adjustment Board
shall be liable personally on this Agreement or be subject to any personal liability or accountability by
reason of the execution of this Agreement.
q)Execution in Counterparts. This Agreement may be executed in any number of counterparts, each
8
of which shall be regarded as an original, all of which taken together shall constitute one and the same
instrument and the VAB and Attorney may execute this Agreement by signing any such counterpart.
IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first above
written.
JENNIFERR G. SANCHEZ,ESQ.
Attestor Witness:
..,� B w
VALUE ADJUSTMENT BOARD
MADOK,CPA, Clerk OF MONROE COUNTY,FLORIDA
-_�
By l epnty ClerkBy: ct7.__ Maihi/Chairinan
MONROE COUNTY ATTORNEY
APPROVED AS TO FORM:
Ol,t fst-dby0itftLwI
A 0litn.QntlM L FY1,
on11.IW
a AoverantY6aa5
D�a:mfroua au�oat'o0'
Assistant County Attorney
Date: 9-23-201 s
9
RESOLUTION NO. VAB 001-2022
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 October 5th, 2022.
Commissioner David Rice
Commissioner Craig Cates
School Board Representative John Dick
School Board Representative Mindy Conn
School Board Citizen Member Jason Koler
BOCC Citizen Member John Repetto
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: davi&&hv1-law.com
PROFESSIONAL EXPERIENCE
HIGHSMITH& VAN LOON,P.A. Key West, FL
2001 to Present
Partner from 2007 to Present
Associate from 2003-2007
Law Clerk from 2001 to 2003
Firm specializing in Real Estate, Land Development Regulation, Probate and Trust
Administration, Tax and Estate Planning, Civil and Commercial Litigation.
Charged with handling large civil litigation cases, as well as handling a large volume of
real estate transactions. 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�......,.......m..,m_....___...�__..............._--- — ------..._._ mm m .
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
PARWANI LAW, P.A. 9905 Alambra Avenue
PHONE:813-514-8280 Tampa,Florida 33619
FAX:813-514-8281 website:www.1 arwanilaw.,com
Rinky S.Parwani,Managing Attorney,licensed in FL,CA,TX,IA
June 22, 2022
Via US Mail and Electronic Mail
Kevin Madok, CPA
Monroe County Clerk of Court
PO Box 1980
Key West, Florida 33041-1980
VABClerk@Monroe-Clerk.com
Dear Mr. Madok:
I am forwarding the enclosed application for the Monroe County Value Adjustment Board
Attorney Special Magistrate 2022/2023 term. I have enclosed a copy of my resume. I will
forward my certificate once training is issued by the Department of Revenue. I can handle
hearings at any location in the County.
I have practiced law for greater than five years with ad valorem experience. I do not represent the
Property Appraiser, the Tax Collector, any taxing authority or any property owner in any
administrative or judicial review of property taxes. I have been licensed to practice law for 23
years. I have fourteen years of experience providing legal services to Florida counties.
I was 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
2021 for the following counties: Osceola, Hernando, Citrus, Brevard, Volusia, Lee, Polk, Pasco,
Manatee, Santa Rosa, Marion, Citrus, Pinellas, Monroe, Indian River and Sumter. I am currently
legal counsel for the following County Value Adjustment Boards: Hillsborough, Osceola, Polk,
Pinellas, Alachua and Pasco. I have significant understanding and experience with the
Department of Revenue Value Adjustment Board Rules. I have taken the Value Adjustment
Board Training each year since 2008 and I am extremely familiar with Axia.
I have a license to practice law in four states: California, Iowa, Texas and Florida. I have handled
property tax issues in all four states. I have also worked for various government entities in other
states during my career. I am very familiar with the legal property tax issues in Florida and have
been intimately involved in the challenges including litigation and high-profile matters.
Very truly yours,
/s/Rinky S. Parwani
Rinky S. Parwani
9905 Alambra Avenue 813.514.8280
Tampa,Florida 33619 rinky@parwanilaw.com
Rinky S. Parwani
Professional Parwani Law,P.A. 2008-Present Tampa,Florid,
Experience Managing Attorney
Successful small firm practice. Variety of cases including but not limited to real estate, debt
resolution, foreclosure, mortgage modification, bankruptcy, litigation, immigration, probate,
wills and trusts, class actions, employment law, corporate,traffic, guardianship, dependency,
family law and contract work. Representation of businesses,individuals,doctors,government
agencies and entertainment clients. Serve as county special magistrate and legal counsel to
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 131
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 2017 for the Riverview Chamber Business of the Year Award. Parwani Law,
P.A.received the outstanding Pro Bono Service Award for 2017 from the 136 Judicial District.
Middleberg,Riddle&Gianna 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
Memberships and Florida Bar—Admitted 4/2003 Bar Number 629634
Associations Texas Bar -Admitted 9/2005 Bar Number 24049868
California Bar -Admitted 12/1998 Bar Number 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 1/1999
US District Court—Middle District of Florida—Admitted 5/2008
US District Court—Northern District of Florida—Admitted 6/2009
US District Court—Southern District of Florida—Admitted 7/2009
Fellow,Life Management Institute—11/1992-FLMI
Iowa Society of Certified Public Accountants- 11/1994—CPA(inactive)
Institute of Certified Management Accountants—11/94—CMA(inactive)
American Bar Association
Hillsborough County Bar Association
Hillsborough East County Bar Association
Tampa Bay Bankruptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
American Immigration Lawyers Association
Publications Computer Law News,A Publication of the Minnesota Bar Association,"Email in
the Workplace:The Employer's Right to Snoop in Minnesota,"Winter 98-99
The Daily Journal,Verdicts and Settlements,"Blinder Vision,The `State Fund'
Decision Creating Numerous Unanswered Questions About the Duties of a Party
Receiving Possibly Privileged Documents in Discovery,"January,21,2000
Certified Management Accountants' Society of Southern California Newsletter,
"Are You Ready for California's New Wage and Hour Law?"March 2000
Metropolitan News,Special Edition New Admittee Handbook,"What Your Bar
Association Can Do For You,"June 2001
Truckee Tracks Chamber Newsletter,"Do I Have An Employee Or An Independent
Contractor,"May 2002 and"123456789 Shhh! It's a Social Security Number,"June
2002
"Legally Savvy"Column,CapitalistChicks.com,2006 and 2007
2012
"How to Advise Your Client in Foreclosure." Stetson Law Review
"Identity Theft:Protect Yourselfl"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
Other Business Hillsborough Community College,Adjunct Instructor,Paralegal Program,
and Teaching Bankruptcy,Immigration,Legal Research and Writing I and II,Tampa,FL
Experience Sierra Nevada College,Accounting.Professor,Incline Village,NV
Glendale Community College,Accounting Instructor,Glendale,CA
Felhaber,Larson,Fenlon&Vogt,Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA
Imation,3M spin-off,Paralegal, St.Paul,MN
Metrahealth,Financial Analyst,Tampa,FL
Cumberland Casualty and Surety,Accountant,Tampa,FL
The Principal Financial Group, Staff Accountant,Des Moines,IA
IDS Financial Services,Computer Information Manager,West Des Moines,IA
KEVIN TALBOTT, SRA
3208 FlaglerAve
Key West, Florida 33040
305-296-0831
aokreal Lit 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 DE "' NAT ONS D 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.
NEWSTREA
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 9 Tampa,FL 33624 •Phone: 813-963-3510•Fax: 813-963-3510
NEWSTRE�..
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,m ',Unret istered
Lands FIG,,,,Real Estate Task Force roect the A mmm mm IL sal Institute Real Estate Valuation,
�prat, -,
in Global Markets textbook the CIPE Scorecard Project and the REM Pohc,m
Framework 1,or Sustainable Real Estate Markets. I have authored the In ormal Market
anal zsis o Greece & Albania the UNECE's Guidelines_m or the Formalization of
Informal Constructions„y QZQJ_and the COVID-19 Recovery Action-Plan 16r In ormal
Settlements (2021)pablicatfonLy)
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 9 Phone: 813-963-3510•Fax: 813-963-3510
NEWSTREi,A
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- Major-Economics (Liberal Arts& Sciences)-University of Florida
• Masters of Arts-Real Estate Appraisal Program -University of Florida
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510 9 Fax: 813-963-3510
QUALIFICATION F TH
E APPRAISER
QUALIFICATION F THE APPRAISER
PERSONAL DATA
Ena C.Jane
3130 S.W. 111 Avenue
Miami, FL 33165
Email: En,aJanet ? ualitAaLraisalslnc co.m,
Office: 305-551-5858— Fax: 305-551-0588
ApprakWQual
ity, -aw_�,,Nvs
__
�Cammerelal and Resid €ental af Re Es
Owner-Vice President, tate Appraisals
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
"SPECIAL APPRAISER MAGISTRATE"for Monroe County 2021
Have served as an appraiser expert witness in Miami-Dade County Civil Court.
License Real Estate Broker, Ena D.Jane-Realtor, 1990-Present
QUALIFI
CATION OF THE APPRAISER
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.
QUALIFICATION OF THE APPRAISER
- 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.
I
- 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.
UALIFICA 0 N 0 F THE APPRAISER
- 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
I E R
ry WWW�� �WWWQUALIFICATION 17 S F THE P w w � wwwaaaw�w
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
i
QUALIFICATION OF THE APPRAISER
LICENSE
Ron DeSantis,Governor Halsey Reshears,Secretary
FI da '
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STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
FLORIDA REII IE f, � P RAISAL BD
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Always verify licenses online at MyRoridaLicense.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.
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MINUTES OF THE
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Meeting
Marathon,Florida
April 7, 2022
The 2021 Final Meeting of the Monroe County Value Adjustment Board was co yened at
10:00 a.m. at the Marathon Government Center. Present and answering to roii call were County
Commissioner David Rice, School Board Member John Dicks,County, Cornussion Citizen
Member John Repetto, Clerk of Court Kevin Madok, VAB Caunsel Mennifer 9-- ez, Sally
Abrams, Deputy Clerk, Property Appraiser Scott Russell, and Property ApRpr§ r Supervisors
Mike Russo and DeeDee Hamish. Members not present were County 6 iss oner Craig Cates
School Board Member Mindy Conn, and School Board Citizen'lVlember 1VIik Leonard.
Item 1.Chairman's Statement on Public Comment No one from the public was present.
Item 2.Motion was made by School Board Member M6hn Dick and seconded by County
Commission Citizen Member John Repetitc to pprove the 2021 VAB Organizational Meeting
minutes of October 6, 2021. Motion carticd unanimously. r
Item 3.Motion was made by County Cot min$ ion Cif zen Member John Repetto and seconded
by School Board Member John Dick to adap� Special Magistrates' 2021 Recommended
Decisions on Exemption&Valuation Petitions--Motion carried unanimously.
Item 4. Motion was made by County Commission Citizen Member John Repetto and seconded
by School Board Member Tbhn Dick:to approve the 2021 VAB Expenditures for the Special
Magistrates, VAB Counsel, &.Publication of Legal Notices including any invoices that remain
outstanding as of the ecmelusion dithis meeting. Motion carried unanimously.
Item5_MVlotion way;-made;by School Board Member John Dick and seconded by County
Commission Citizen Member John Repetto to approve the 2021 Certification of Tax Roll for
Real Property &Tangible Personal Property. Motion carried unanimously
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.
April 07,2022 _ -
� Print Form
INITIAL CERTIFICATION OF NR-2/09
THE VALUE ADJUSTMENT BOARD
Rule 12D-16.002
Florida Administrative Code
FLORIDA Section 193.122(1), Florida Statutes
Tax Roll Year 1 2 1 0 1 2 2
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 ❑ 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.
October 5, 2022
"gignature, Chair of the Value Adjustment Board Date
Print For-
INITIAL CERTIFICATION OF DR-488P
THE VALUE ADJUSTMENT BOARD N. 1
Rule 12D-16. 0002
d Florida Administrative Code
W
Section 193.122(1), Florida Statutes
FLORIDA
Tax Roll Year 1 2 1 0 1 2 1 2
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the
Check one. ❑ Real Property ❑✓ Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section
193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all
extensions to show the tax attributable to all taxable property under the law.
October 5, 2022
Signature, Chair 6"f`t'h—eV`alue Adjustment Board - Date
From: DORPTO<DORPT0.@floridarevenue com>
Sent:Tuesday,June 14, 2022 11:17 AM
To: DORPTO<DORPTO6 floridareven,ue.,com>
Subject:Amendments to Rules and Applicable Forms Effective June 13 and June 14, 2022
TO: Property Appraisers,Tax Collectors, Value Adjustment Boards, and Interested Parties
FROM: Property Tax Oversight
SUBJECT: Amendments to Rules and Applicable Forms Effective June 13 and June 14, 2022
The Department of Revenue announces amendments effective June 13, 2022,to the following rules:
12„D-7 004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving S„onuses of
Certain Veterans
12D-7.005„ Exemp:.)tion for Disabled Veterans Confined to Wheelchairs
12D-7.0143, Additional Homestead Exemp#ions for Persons 65 and Older with Limited Household Income
12D-9.015„ Petition; Form and FiliM Fee
1213-9.038 J Public Notice of Findn ,s and Results of Value Adjustment Board
12D-16.002, Index to Forms
12D-17.002 Definitions
12D-17.003,Truth in Milla e "TRIM Compliance
12D-17.004,Taxin-r Authority's Certification of Compliance; Notification by the Department
12D-17.006 Notification of Noncomliance Withholds„nr annd Escrow of State Revenue ShanngFunds
12D-18.003 Non-Ad Valorem Assessments. Method for Election to Use Section 197.3632 Florida Statutes_
12D-18.005„Adoption of Non-Ad Valorem Assessment
Roll
12D-18 011 Incorporation of Forms iRe,pealedI
The Department of Revenue announces amendments effective June 14, 2022,to the following rules:
121)-8 006LAssessments, Homestead_Pronerty Assessments at Just Value_Re p ealed'
12D-8.0062 Assessments Homestead Limitations
- _ i._..u.. _� . ..ad:L
121-8.,0063,Assessment of Changes,,,,,Additions or Improvements to a_Homestead..(Re )ealedi
, ..
12D-8.0064„Assessments Correcting Errors inA of a Homestead,
ssessments
The Department amended the following forms:
DR-486, Petition to the Value Adjustment Board—Request for Hearing
DR-487, Certification of Compliance
DR-500AR,Removal of Homestead Exemption(s)(front side of form];Automatic Renewal of Homestead
Exemption[backside of form]
DR-5015C, Household Income Sworn Statement and Return
DR-534,Application for Installment Payment of Property Taxes
Form DR-413,Affidavit of Proof of Publication, was repealed.
If you have an alternate form listed above that the Department approved before June 13, 2022, please
review your form for differences with the Department's form. If you find you need a new alternate form,
please send your requests to DORPTOL))floridarevenue.com.
Please forward this memo to any affected staff in your office.
All effective rules for property tax are on the Department of State's website at
httias f�www.flrules.or gateway Division.asi?DivlD=36.
The fillable forms are available on the Department of Revenue's website at
https://floridarevenue.com/property/Pages/Forms.aspx
Summary of the rule changes:
The amendments to Rules 12D-7.004 and 1213-7.005, F.AC., is to remove references to the provisions of
repealed Rule 12D-8.0061, F.A.C.The purpose of the proposed amendments to Rule 12D-7.0143, F.A.C.,
Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income, is to remove
the requirement for persons age 65 and older with limited income who receive an additional homestead
exemption to provide an annual statement of household income to the property appraiser, require the
property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of
living,and require persons receiving the additional exemption to notify the property appraiser by May 1 if
the household income exceeds the limitation for that tax year.
The repeal of Rules 12D-8.0061 and 12D-8.0063, F.A.C, is necessary to remove rule language that is
redundant of provisions of sections 193.155(3)(a) and (4)(b), F.S.The amendments to Rules 12D-8.0062 and
12D-8.0064, F.A.C., is necessary to remove references to rules that are repealed.
The amendment to Rule 12D-9.015, F.A.C., is to incorporate the provisions of section 194.011(3) F.S.,
amended by section 1, Chapter 2021-209, L.O.F., which allow condominium associations, cooperative
associations, and homeowners' associations to file a single joint petition on behalf of its member unit
owners with the value adjustment board.
The amendments to Rule 12D-9.038, F.A.C., is to align the rule with section 194.037, F.S., as amended by
section 19, Chapter 2021-17, L.O.F., which allow the value adjustment board clerk to publish notices of
disclosure of tax impact as an Internet-only publication on the newspaper's website as provided in Chapter
50, F.S.
The amendments to Rule 1213-16.002, F.A.C., is to incorporate, by reference amended Forms DR-486, DR-
487, DR-500AR, DR-501SC,and DR-534.The repeal of obsolete Form DR-413 to incorporate 2021 legislative
changes.
The amendments to Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to incorporate the provisions
of section 21, Chapter 2021-17, L.O.F., effective January 1, 2022,to allow taxing authorities to electronically
publish notices and advertisements as provided in Chapter 50 and section 200.065, F.S. In addition, the
proposed amendments to Rule 12D-17.004, F.A.C., remove the requirement for school districts to submit a
copy of Department of Education Forms ESE-139 and ESE-524A.
The amendment to Rules 12D-18.003 and 12D-18.005, F.A.C., is to align the rule with amendments to
Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to
publish its notice of intent to use the uniform method of collection for collecting non-ad valorem
assessments on a newspaper's website.
Repealing Rule 12D-18.011, F.A.C., is to remove the duplication of the incorporation of forms that are
incorporated by reference in Rule 12D-16.002, F.A.C.
Amended Form DR-486, Petition to the Value Adjustment Board—Request for Hearing. Section 1,Chapter
2021-209, L.O.F., amends section 194.011(3), F.S.,to add the word "units"to describe types of property for
which condominium, cooperative or homeowners' associations can file single joint petitions with the value
adjustment board on behalf of association members who do not opt out of the petition.
Amended Form DR-487, Certification of Compliance. Section 21 of Chapter 2021-17, L.O.F., amends section
200.065, F.S.,effective January 1, 2022;to allow for publishing an advertisement on a newspaper's website
or in a print newspaper will be as provided in Chapter 50, F.S.The requirement to provide a copy of the
Department of Education Form ESE-524A was removed.
Amended Form DR-500AR, Removal of Homestead Exemption(s)(front side of form];Automatic Renewal for
Homestead Exemption[backside of form].Section 1, Chapter 2021-208, L.O.F., amends section 196.075(5),
F.S., adds the requirement that a taxpayer must notify the property appraiser by May 1 if their income
exceeds the adjusted income limitation.
Amended Form DR-501SC,Adjusted Gross Household Income Sworn Statement and Return.Section 1,
Chapter 2021-208, L.O.F., amends section 196.075, F.S.,to remove the annual submission requirement of a
statement of household income for limited income people who receive the additional homestead
exemption. Update the document to be provided with the statement and signatory requirements.
Amended Form DR-534,Application for Installment Payment of Property Taxes.Section 13, Chapter 2021-
31, L.O.F., amends section 197.222(1)(a), F.S., to require tax collectors to accept a late payment of the first
installment for property tax through July 31 and to eliminate the 5% late payment and loss of discount
penalty.
Repealed Form DR-413, Affidavit of Proof of Publication. Section 5 and 6, Chapter 2021-17, L.O.F., provides
the uniform affidavit form for proof of publication in section 50.051 F.S.
VAB REFERENCE MATERIALS 2022
➢ Value Adjustment Board Training
o htti2:,�floridarevenue.com " roertrPa�,es/VAB Training as.P,x
➢ Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last
Updated: 09/2022)
o htt s: e.comb" roiaert iDocumentsZUniformPoliciesManual2022 I,. df
�& floridarevenu
o httI s,/floridarevenue.com/Pror::,)erty/Documents/OtherLegaIResources2022.r df
o htt s://fig,ridarevenue.com/p o er ts ReferenceMaterials2022.[)df
➢ Rule Chapter 12D-9, F.A.C., Requirements for Value Adjustment Boards in Administrative Reviews;
Uniform Rules of Procedure for Hearings Before Value Adjustment Boards
o htt lsjwww flrules.org iiattewawylCbgpagnUp,e.as��?Chal)ter=12D-9
➢ Rule Chapter 12D-10, F.A.C., Value Adjustment Board Rules applicable to the requirements for
hearings and decisions
o httas;/ www,flrules.org/gatewam°yrChaterHome.ash?Chapter=12D-10
➢ Rule Chapter 12D-51, F.A.C., Standard Assessment Procedures and Standard Measures of Value
Guidelines
o htt s: www. rules.or iitewa hatrHoms Cg -
„51l D
➢ Florida Department of Revenue Property Tax Oversight Program, VAB Information & Forms:
o t1ML. ffIq, idarevenue.comi'�,>rgperty/�Pa orrD �. 5 � -id-21
o htt rs;: /floridarevenue.com/propert,v/Pap,,es/VAB.aspx
➢ Florida Department of Revenue's Value Adjustment Board Process Calendar
o ht„tri//florida„revenue com ' aerty/Documents/pt902O2O.pdf
➢ Florida Administrative Code Rules 12D-51.001, 12D-51.002, 12D-51.003
o https,;j,!/www.flrules.or:x�ateway/C„h„a„}aterH„ome.as a?�ter=12D-51
➢ Government-in-the-Sunshine Manual
o http/hwww.myfloridalegal.com/sun.nsf/sunmanual
mm NOS-B9QQ79/$file/SunshineManual mp„df
o htt m floridalegal„comp°webfiles.nsfWFfM mm
➢ Taxpayer Guide to Petitions to the Value Adjustment Board:
o htt1 : floridarep:.ro.}'.e.rt. .D.ocume„nts/w:,t101.pdf
venue.com
➢ Florida's Attorney General Opinions
o htt' : /myfloridale al.com/ag;o.nsffOpinions
➢ Florida Statutes Chapter 192 thru Chapter 195
o http //www.fl,senate.i$ov�Laws/Statutesl2020 Tit_le14 #Titlel4
➢ Taxpayers' Disagreement of Property Value
o httrs,-//floridarevenue.co gfo,�ertyjPages/Tax a ers e[pp!ertyyaluepisa ree aspx