HomeMy WebLinkAbout10/12/2023 VAB Organizational Meeting Agenda AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
October 12th 2023
2023 ORGANIZATIONAL MEETING
10:00 A.M. Call to Order Marathon Government Center
Salute to Flag 2798 Overseas Highway, 2nd 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 2023 Value Adjustment Board
• County Commissioner David Rice
• County Commissioner Craig Cates
• County Commissioner Jim Scholl,Alternate
• School Board Chair John Dick
• School Board Member Mindy Conn,Alternate
• School Board Citizen Member Jason Koler
• County Commission Citizen Member John Repetto
2. Election of Chair and Vice Chair. Chair must be a County Commissioner, pursuant to F.S 194.015.
3. Approval to Adopt Resolution No. 001-2023 Authorizing a Filing Fee for Certain Petitions Filed with the
Value Adjustment Board, pursuant to F.S. 194.013.
4. Approval of Recommended Appointments of Special Magistrates for the 2023 Tax Year.
• Exemption and Classifications: David Van Loon&Rinky Parwam
• Valuation—Residential and Commercial: Kevin Talbott, Steven Nystrom &Ena Jane
• Tangible Personal Property: Steven Nystrom
5. 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 2023, 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 designee, VAB legal counsel, 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.
2023 Organizational Meeting Agenda October 12t", 2023 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 2023 tax appeal year unless necessitated by the COVID-19
Protocols.
g. No de novo hearings or appeals heard during the Final Meeting of the Value Adjustment
Board.
h. Confirmation of denial of all petitions without further hearing when petitioner has not made
partial payment of property taxes by deadline,pursuant to F.S. 194.014.
6. Approval of the 2022 VAB Final Meeting Minutes of July 26, 2023.
7. Approval of the Initial Certification of the 2023 Tax Rolls,pursuant to F.S. 193.122.
8. Review of 2023 Legislative Changes by Jennifer Sanchez, Esq.
9. 2023 Petitions Filed to Date:
• Exemption &Classifications: 30
• Valuation Petitions (Commercial 284 &Real Property 249)
• Tangible Personal Property Petitions: II
• Late-Filed Petitions (to date): II
10. 2023 VAB Reference Materials List is available to the Public, Special Magistrates and Board Members.
11. 2023 VAB Hearing Schedule -to be determined. The VAB will remain in session until all petitions have
been heard, pursuant to F.S. 194.032.
12. Report from the Monroe County Property Appraiser, Scott Russell.
13. Public Comment.
14. Adjournment.
ADA Assistance:Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability should contact the Clerk's
Office at(305)292-3438,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.
2023 Organizational Meeting Agenda October 12t", 2023 2 of 2
Monroe County 2023 VAB Contact List
VAB Board Members Monroe County Commissioner-District 1 Craig Cates 305-292-3440 boccdis1@monEgfiqEnjy:fL,&2v
Monroe County Commissioner-District 4 David Rice 305-360-3538 boccdis4@monroecounty-fl.gav
Monroe County Commissioner-District 3,ALT Jim Scholl 305-292-3430 --boccdis3@monEgfiqEnjy:fL,&2v
School Board Member-District 4 John Dick 305-289-1553 John.Uick@l(eysSch_ools.com
School Board Member-District 3,ALT Mindy Conn 305-923-1618 Mindy.Conn hools.com @ Kty��� _
School Board Citizen Member Jason Koler 305-481-1463 Jason@KeysWeekly.com
Monroe County Citizen Member John Repetto 305-394-5948 JBRepetto@gMaii.com
Clerk
ol,Court Kevin Maclok 305-292-3550 KMadol(@Monroe-Clerl(.com
VAB Clerk Sally M.Abrams 305-292-3550 VABClerl(@Monroe-Clerl(.com
777777M 777797M
VAB Legal Counsel Attorney Jennifer Sanchez 305-293-0084 JGSanchez@bellsouth.net
Property Appraiser Property Appraiser Scott Russell 305 292-3404 PAO@mcpafl.org
Director Valuation Services Dee Dee Harnish 305-292-3521 DI-larnish@mcpafl.2r&
Director Appraisal Services Mike Russo 305-292-3413 MRusso@m�gpafl.org
Director Real Estate Services Tina Malgrat 305-292-3459 TMal g_rat@mcp fl or L &
Supervisor Tangible Personal Property Neal Birmingham 305-292-3453 NBirrmnjham@mcpafl.org
Legal Counsel John Dent 941-952-1070 SMartini@dentmcclain.com
Special Magistrates Exemptions Special Magistrate
Tangible Personal Property Special Magistrate
Valuation Special Magistrate
Valuation Special Magistrate
iValuation Special Magistrate tr is
RESOLUTION NO. VAB 001-2023
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 12th, 2023.
Commissioner David Rice
Commissioner Craig Cates
Commissioner Jim Scholl
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: :avid.( >,�z ...lawcorn
PROFESSIONAL EXPERIENCE
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
HIGHSMITH & VAN LOON, P.A. Key West, FL
2001 to Present
Partner from 2007 to Present
Associate from 2003-2007
Law Clerk from 2001 to 2003
Firm specializing in Real Estate, Land Development Regulation, Probate and Trust
Administration, Tax and Estate Planning, Civil and Commercial Litigation.
Charged with handling large civil litigation cases, as well as handling a large volume of
real estate transactions. In addition to litigation, charged with drafting, negotiating legal
documents for general catagories of transaction work as well as general counsel for
corporations.
Real Estate Transactions, include all aspects of the transaction, including review of
documents and title, issuing title policies and drafting loan documents. Tasked with
handling large range of transactions from $60,000 up to $75,800,000.00.
Charged with drafting commercial loan documents for institutional lenders, including
SBA approved loans and documents. Transaction amounts up to $10,000,000.00.
SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms
147, 148, 155, 159, 601, 1050 and Loan Agreements.
Experience drafting and forming Condominium Association and Homeowner's
Assocation for developers. Additionally, past and current representation of
Condominium and Homeowner's Associations as well as the property management
companies who are retained by Associations.
Handle a large volume of real estate related litigation, including landlord tenant matters,
foreclousres for both lenders (private and commercial) and homeowners.
Special Magistrate, Monroe County Value Adjustment Board— 11/2015 —present
Tasked with conducting all hearings for Petitions filed in Monroe County regarding
"Exemptions and Classifications" under Florida Statute Chapter 193 and rendering a
Report and Recommondation to the Value Adjustment Board.
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.
EDUCATION
...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1994 University of New Hampshire Durham, NH
Bachelor of Arts in Political Science.
Scholarship Recipient.
Member, University Football Team.
1996 University of New Haven New Haven, CT
Masters of Science in Education
2003 Florida Coastal School of Law Jacksonville, FL
Juris Doctor
PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS
...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
The Florida Bar; admitted 09/23/2003
United States District Court, Southern District of Florida; admitted 04/06/2010
Monroe County Bar Association; 2003 to Present
Key West Association of Realtors; 2005 to 2011
Licensed Florida Real Estate Associate; 2005 to 2011
Trustee, South Florida National Parks Trust, appointed to six year term beginning 01/2018
AWARDS
...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014
Rotarian of the Year—2009-2010
2
COMMUNITY SERVICE
...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Rotary Club of Key West: Member 2007 to Present
President—2016 to 2017
Board of Directors, Coral Hammock Home Owners' Association— 11/2010 to 02/2015.
Member, Key West High School Varsity Football Coaching Staff— 1996 to Present
Key West Youth Lacrosse League—Volunteer Coach—2017 to Present.
Key West Junior Football League—Volunteer Coach—2016 to 2019
Horace O'Bryant School Head Football Coach—2019 to 2022
3
PARWANI LAW, P.A. 9905 Alambra Avenue
PHONE:813-514-8280 Tampa,Florida 33619
FAX:813-514-8281 website:www.parwanilawxom
Rinky S.Parwani,Managing Attorney,licensed in FL,CA,TX,IA
July 24,2023
Delivered Via US Mail and Electronic Mail(VABCIerkQMonroe-clerk.com)
Monroe County Clerk of Court
Attention: Value Adjustment Board Clerk
PO Box 1980
Key West, Florida 33041-1980
Re: Monroe County Value Adjustment Attorney Special Magistrate 2023/2024
Dear Monroe County Value Adjustment Board:
I am applying for the Monroe County Value Adjustment Board Attorney Special Magistrate
2023/2024 term. I have enclosed a copy of my resume. I will forward my new certificate once
the training is issued by the Department of Revenue. I am available for all locations as long as we
coordinate them with my court schedule
I am able to meet the scope of services defined in the advertisement as I have done so for many
years with other Counties in the State of Florida. I will sign a contract at the negotiated hourly
rate. Current rates for my VAB counsel work in other counties range from $125 to $200 per hour
with various hourly minimums and travel reimbursements.
I have practiced law for more 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 25
years. I have fifteen years of experience providing legal services to Florida counties.
I have been an attorney special magistrate for Hillsborough County from 2008 through 2010. For
Hillsborough County'I was the primary attorney handling the good cause decisions for three
years. I have also handled good cause requests for Manatee County for numerous years. I have
either been an alternate magistrate or a special magistrate at various times from 2009 through 2023
for the following counties: Seminole, Osceola, Hernando, Citrus, Brevard, Volusia, Lee, Polk,
Pasco, Manatee, Santa Rosa, Marion, Citrus, Pinellas, Monroe, Indian River and Sumter. I am
legal counsel for the following County Value Adjustment Boards for many years: Hillsborough,
Osceola,Polk,Pinellas,Alachua and Pasco. I also have been legal counsel for Sumter and Hardee
Counties. I have a 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 uireer. I am very familiar with the legal property tax issues in Florida and have
been intiniately involved in the challenges including litigation and high-profile matters for VaILIC
AdJustment Boards.
'I'llarnk you and I appreciate your consideration for the posit.ion.
V e ry t r L ty y,curs,
Rinky S. Parivani
9905 Alambra Avenue 813.514.8280
Tampa,Florida 33619 rinky(irparwanilaw.com
Xmky S. Parwani
Professional Parwani Law,P.A. 2008-Present Tampa, Florida
Experience Managing Attorney
Successful small firm practice. Variety of cases including but not limited to real estate, debt
resolution,foreclosure,mortgage modification,bankruptcy,litigation,immigration,probate,wills
and masts, class actions, employment law, corporate, traffic, guardianship, social security,
dependency,family law,appeals and conbw 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 Distrim Selected as American Bar Association General and Solo Small
Finn Diversity Fellow for 2011 2012. Selected as a 2013 Super Lawyer Florida Rising Star.
Nominated from 2013 through 2020 for the Riverview Chamber Business of the Year Award.
Finalist for Riverview Chamber Business of the Year Award 2020. Parwani Law,P.A.received
the outstanding Pro Bono Service Award for 2017 from the 131'Judicial District US Legal Elite
2019 Best Bankruptcy & Debt Negotiations Attorney Tampa Bay. Attorney and Practice
Magazine 2019 Top Ten Immigration Law Attorney. Lawyer of Distinction 2019. Worksite
Hero Specialty Award from CareerSource Tampa Bay 2019.
Middleberg,Riddle&Gknna 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
Me0ibieftW1341trid ^ Florida Bar—Admitted 4/2003 Bar Number 629634
A: ; 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
Tampa Bay Bankruptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
pubJ116agorli 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 Yourself!"an article published in the American Prepaid Legal
Institute News Briefs Newsletter October 2012 Issue,Volume 10,No.33.
"Choosing an Entity for Your Business American Prepaid Legal Institute News Briefs
Newsletter November 2012 Issue,Volume 11,No.33.
"Mediation is not Meditation:How to Stay Active and Engaged"page 10,
January/February 2015 issue of the American Bar Association Solo,Small Finn and
General Practice Division Magazine GPSOLO.
Tampa Tribune and"Some Tips for Beginning Entrepreneurs"August 9,2015
"Residential Foreclosures: Helping Your Client with Options."(Volume 33,Number
2,page 26)American Bar Association GP SOLO Magazine in the March/April 2016
Othdr@ustrtew" : ` Hillsborough Community College,Adjunct Professor,Paralegal Program,
and Teach Bankruptcy,Immigration,Legal Research and Writing I and 11,Tampa,FL
Sierra Nevada College,Accounting Professor,Incline Village,NV
Glendale Community College,Accounting Instructor,Glendale,CA
Felhaber,Larson,Fenlon&Vogt,-Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA
Imation,3M spin-off,Paralegal,St.Paul,MN
Metrahealth,Financial Analyst,Tampa,FL
Cumberland Casualty and Surety,Accountant,Tampa,FL
The Principal Financial Group,Staff Accountant,Des Moines,IA
IDS Financial Services,Computer Information Manager,West Des Moines,IA
Florida Department of Revenue
Certificate of Training
Rinky Parwani
has received
2023 Value Adjustment Board Members and
Board Attorneys VAB Training
on
9/25/23
FLORIDA
KEVIN TALBOTT, SRA
3208 Flagler Ave
Key West, Florida 33040
305-296-0831
aokrealPaol.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
199S 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
200S National USPAP Update Equivalent- No.ACE-0007332
200S Developing&Growing An Appraisal Practice - No.ACE0006929
200S Income Capitalization - No.ACE 0006928
200S Factory Built Housing- No.ACE0006927
200S Florida Laws &Regulations - No. ACE007284
2008 USPAP
2008 Supervisory Rules &Regulations - No.ACE007284
2008 General Appraiser Income Approach (Part 2)
2010 Continuing Education
2012 USPAP
2012 Florida Appraisal Laws & Regulations
2012 Appraising FHA
2014 60 Hour CE Courses
2016 60 Hour CE Courses
2018 60 Hour CE courses
2018 Real Estate Damages (Appraisal Institute)
ROFESSIONAL DESIGNATIONS AND LICENSES
• SRA - Senior Residential Appraiser
• Licensed Real Estate Broker, State of Florida
• Past Member of the Regional Ethics and Counseling Panel
• Member of the Appraisal Institute
2011-Present- Special Magistrate for the Monroe County Value Adjustment Board
REAL ESTATE AND APPRAISAL EXPERIENCE
2010-Present- Special Magistrate for Monroe County Property Appraisers Office
1991- Present Real Estate Appraiser,Appraisers of the Keys, Inc., Key West, Fl.
1987-1990 - Real Estate Appraiser,Appraisal First, Miami, Fl.
1986-1987 - Real Estate Appraiser, Local Appraisal Service, Miami, Fl.
198S-1986 - Real Estate Appraiser/Sales,Wise Realty, Tallahassee, Fl.
Steven Nystrom MAI has served as a Special Magistrate in the following counties for the noted years:
Pinellas 2003, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
Pasco 2005, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
Polk 2016, 17, 18, 19, 20, 21, 22
Manatee 2016, 17, 18:
Sumter 2017, 18, 19, 20, 21, 22
Lee 2007, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
Hillsborough 2008, 09, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
Hendry 2008, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
Monroe 2018, 19, 20, 21, 22
Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22
Hernando 2018, 19, 20, 21, 22
TPP: Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22
TPP Lee 2014, 15, 16, 17, 18, 19, 20, 21, 22
TPP Pinellas 2014, 15, 16, 17, 18, 19, 20, 21, 22
TPP Hillsborough 2017, 18, 19, 20, 21, 22
TPP Manatee 2016, 17, 18
TPP Hernando 2018, 19, 20, 21, 22
TPP Monroe 2018, 19, 20, 21, 22
TPP Experience Include the following;
Steven L. Nystrom MAI 05/12/2023
TPP Length of Experience
I have been in the appraisal industry since 1989. As such, I have 33 years of experience.
A: TPP is a component of the value for hotels, bars, restaurants, day care facilities, some special
purpose properties and single-family residential valuation for VAB cases. Additionally, cost analysis (the
primary approach for TPP) is the core of insurance valuation. Over this entire period I have had a fair
number of each these assignments and estimating the value of the TPP, deducting for TPP, appropriately
considering TPP, and/or utilizing cost analysis is an significant (if secondary) portion all of these analyses.
B: I also have 10 years of experience doing TPP VAB Special Magistrate work including the counties
previously noted and have extensively studied the DOR guidelines regarding TPP, and the ASA TPP text
book(Valuing Machinery and Equipment 3rd edition). I have taken (and passed)the DOR test each year
from 2013-2022.
C: Considering TPP (valuing and deducting for it) has also been part of the scope of work of my single
family residential VAB work. I have performed single family VAB magistrate work for about the last 17 to
18 years.
I currently consider my weighted experience to be 13 years overall as it relates to TPP.
Ron DeSantis,Governor
R Melanie S.Griffin,Secretary
db'pr
M.
STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
1
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FLORIDA REAL ESTATE APPRAISAL BD
THE CERTIFIED GENERAL APPRAISER HEREIN IS CERTIFIED UNDER THE
PROVISIONS OF CHAPTER 475, FLORIDA STATUTES
i
1
NYSTROM, STEVEN L
5044 CYPRESS TRACE DR
TAMPA FL33624
I ,
i
LICENSE NUMBER RZ2369
EXPIRATION DATE: NOVEMBER 30,2024
Always verify licenses online at MyFloridaLicense.com
f (
Do not alter this document in any form.
ro,Q� This is your license. It is unlawful for anyone other than the licensee to use this document.
IIII IIII III[°°° IICA III""'IIII IpuJl N OF """IIIlI�° iii; III IIIV'°' IIII ,Illlm 111 ;lll IIII
QUALIFICATION OF THE APPRAISER
PERSONAL DATA
Ena C. Jane
3130 S.W. 111 Avenue
Miami, FL 33165
Email: Enaj un ��?�.Iggjft
Office: 305-551-5858 - Fax: 305-551-0588
Quality Appraisals
Owner-Vice President, C Residential Red Estate Appraisals
State-Certified General Appraiser, License #RZ412
"State Certiftied 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 2021-2022
Have served as an appraiser expert witness in Miami-Dade County Civil Court.
License Real Estate Broker, Ena D. Jane-Realtor, 1990-Present
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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 H
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 SPA SRPA designations.
-Applied Residential Property, Valuation Course 102, Course of the Society of Real Estate Appraisers. Required
for SPA, 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.
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- 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) Spons,ored by the
Society of Real Estate Appraisers.
- New FIRREA Guidelines Seminar 1991 Sponsored by Appraisal Institute.
- Discounted Cash Row Analysis Seminar sponsored by Appraisal Institute.
- Uniform Standards of Professional Appraisal Practice, Seminar 1992, Sponsored by Appraisal Institute.
-Appraising: Troubled Properties, Seminar 1992, Sponsored by Appraisal Institute.
- Rates, Ratios & Reasonableness Seminar Sponsored by Appraisal Institute, 1992.
-Appraisal Reporting of Complex Residential Properties, Sponsored by Appraisal Institute, 1993.
- New FNMA Form 1004 Seminar Sponsored by Appraisal Institute, 1993.
- Uniform Standards of Appraisal Practice, Sponsored by Appraisal Institute, 1994.
- Single Family Construction, Sponsored by Appraisal Institute, 1994.
- Plan Readimg, 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.
-Appraisingl 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 tin► and USPSP Review for Real Estate Appraisers, Appraisal Institute, Florida Irnternational
University, September 2002.
- Introduction to Appraising &Analysis of Proposed Subdivisions &Condominiums, Appraisal Institute, Florida
International University, September 2002.
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- 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.
-Appraisingi 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
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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 N 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
Florida Department of Revenue
Certificate of Training
Ena Jane
has received
2023 Real Property Appraiser Special
Magistrates VAB Training
on
9/12/23
FLORIDA
MINUTES OF THE
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Meeting
Marathon Government Center
July 26, 2023, 10:00 A.M.
The 2022 Final 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 VAB
Vice-Chair and School Board Member John Dick, County Commissioner Jim Scholl, School
Board Citizen Member Jason Koler, VAB Counsel Jennifer Sanchez, Deputy Clerk Sally
Abrams, Property Appraiser Scott Russell, Property Appraiser Supervisor DeeDee Harnish,
Property Appraiser Counsel Jennifer McClain and John Dent. Members not present were County
Commissioner Craig Cates, County Commissioner David Rice, School Board Member Mindy
Conn, and County Commission Citizen Member John Repetto.
VAB Vice-Chairman John Dick called the meeting to order and lead the Pledge of Allegiance.
Item 1.Vice-Chairman John Dick read the Chairman's Statement on Public Comment. No one
from the public addressed the Board.
Item 2.Motion was made by County Commissioner Jim Scholl and seconded by School Board
Citizen Member Jason Koler to approve the 2022 VAB Organizational Meeting minutes of
October 5, 2022. Motion carried unanimously.
Item 3.Motion was made by County Commissioner Jim Scholl and seconded by School Board
Citizen Member Jason Koler to adopt the Special Magistrates' 2022 Recommended Decisions on
Exemption& Valuation Petitions. Motion carried unanimously.
Item 4. Motion was made by County Commissioner Jim Scholl and seconded by School Board
Citizen Member Jason Koler to approve the 2022 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. Motion carried unanimously.
Items. Motion was made by County Commissioner Jim Scholl and seconded by School Board
Citizen Member Jason Koler to approve the 2022 Certification of Tax Roll for Real Property &
Tangible Personal Property. Motion carried unanimously.
Vice-Chairman John Dick asked Property Appraiser Scott Russell for a 2023 forecast of the tax
base.
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.
Print Form
INITIAL CERTIFICATION OF DR-488P
THE VALUE ADJUSTMENT BOARD N. 12/09
Rule 12D-16.002
Florida Administrative Code
Section 193.122(1), Florida Statutes
FLORIDA
Tax Roll Year 1 2 1 0 1 2 3
The Value Adjustment Board of Monroe 0 County has not completed its hearings and certifies on
order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the
Check one. ❑✓ Real Property ❑ Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section
193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all
extensions to show the tax attributable to all taxable property under the law.
10/12/23
Signature, Chair of the Value Adjustment Board Date
Print Form
INITIAL CERTIFICATION OF DR-488P
THE VALUE ADJUSTMENT BOARD N. 12/09
Rule 12D-16.002
Florida Administrative Code
Section 193.122(1), Florida Statutes
FLORIDA
Tax Roll Year 1 2 1 0 1 2 3
The Value Adjustment Board of Monroe 0 County has not completed its hearings and certifies on
order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the
Check one. ❑ Real Property Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section
193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all
extensions to show the tax attributable to all taxable property under the law.
10/12/23
Signature, Chair of the Value Adjustment Board Date
VAB REFERENCE MATERIALS 2023
�~ Value Adjustment Board Training
�~ Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last
Updated: O9/IOII)
o
o
o
�~ Rule Chapter lID-9, F.A.[., Re4u/rennentsforVo/ue Adjustment Bnords/nAdm/nistrotiveReviews;
UnifnrmRules of Procedure for Keorings Before Vo/ue Adjustment Bnords
o
�~ Ru|e [hapterlID-lO, F.A.[., Vo/ue Adjustment Bnord Rules opplicob/etn the requirements for
heoringsonddecisions
o
�~ Rule Chapter lID-5l, F.A.[., Stondord Assessment Procedures ondStondondMeosuresofWo/ue
Guidelines
o
�~ Florida Department of Revenue Property Tax Oversight Program, VAB Information 8' Forms:
o
�~ Florida Department of Revenue's Value Adjustment Board Process Calendar
o
�~ F|orida Administrative Code Rules 1ID-51.001, 1ID-51.00I, 1ID-51.003
o
�~ Govern rnent-in-the-3unshineManual
o
Taxpayer Guide to Petitions to the Value Adjustment Board:
o
�~ Florida's Attorney General Opinions
o
�~ Florida Statutes Chapter 192thnu Chapter 19S
o
�~ Taxpayers' DisagreernentofPropertyVa|ue
o