HomeMy WebLinkAboutItem Q02 Q2
BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE Mayor James K.Scholl,District 3
The Florida Keys Mayor Pro Tern Michelle Lincoln,District 2
Craig Cates,District 1
David Rice,District 4
Holly Merrill Raschein,District 5
Board of County Commissioners Meeting
August 20, 2025
Agenda Item Number: Q2
2023-4304
BULK ITEM: No DEPARTMENT: County Attorney
TIME APPROXIMATE: STAFF CONTACT: Pedro Mercado
no
AGENDA ITEM WORDING: Selection of the Chairperson for the Value Adjustment Board.
ITEM BACKGROUND:
The Value Adjustment Board(VAB) is a creation of statute, namely F.S. 194.015. The statute provides
for the composition of the membership of the VAB which includes two members of the governing body
of the county as elected from the membership of the board of said governing body. The statue also
provides for the election of a chairperson of the VAB. Pursuant to guidance provided by Stephen J.
Keller, Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of
Revenue(DOR) the election of the chairperson is the responsibility of the County Commission, not the
Value Adjustment Board.
Last December, the BOCC selected Commissioners Cates and Rice to serve as regular members of the
VAB and Commissioner Scholl to serve as the alternate. Per the advice of DOR's general counsel, the
BOCC should select Commissioner Rice or Cates, i.e., one of the two regular members (not the
alternate) to serve as the VAB Chair.
In the future, it is recommended that the Board designate one commissioner to chair the VAB (usually
in December)when selecting commissioners to serve as members for the forthcoming year.
PREVIOUS RELEVANT BOCC ACTION:
The Board previously appointed Commissioners Cates and Rice to serve as regular members of the
VAB and Commissioner Scholl to serve as the alternate on December 11, 2024 when it designated
commissioners to serve on various boards.
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
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N/A
STAFF RECOMMENDATION: Select Commissioner Rice or Cates as the VAB Chair.
DOCUMENTATION:
VAB Leon 2024 0514 draft memo chair OGCLetterheadColor.pdf
FINANCIAL IMPACT:
N/A
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Florida Department of Revenue Jinn singale
Office of General Counsel Executive Director
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5050 West Tennessee Street,Tallahassee, FL 32399 floridarevenue.com
Please Respond to:
Office of the General Counsel
Property Tax Oversight Legal Section
Post Office Box 6668
Tallahassee,,Florida 32314-6668
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May 14, 2024
E-MAIL DELIVERY
From: Stephen J. Keller
Chief Legal Counsel for Property Tax Litigation and VAB Oversight,
Florida Department of Revenue (DOR)
To: Jon Moyle, Legal Counsel, Leon County Value Adjustment Board (VAB)
Mackenzie Baughn, Sr. Paralegal, Leon County Attorney's Office
Subject: Election of Chairperson for VAB by County Governing Body
Thank you for your emails on behalf of the Leon County Attorney's Office and several
VABs in which you inquire about the election process for the value adjustment board
chairperson. Your question to the Department is as follows:
• ""Specifically, the pending question is who elects the chair of the VAB? The two
possible choices are the county commission when ""electing"two members of
their commission to serve on the VAB or the VAB when convening and organizing
at its annual organizational meeting."
According to s. 194.015, F.S., the VAB is composed of two members of the county's
governing body, one of whom is elected as the chairperson. Section 194.015, F.S.
creates the value adjustment boards:
"Value adjustment board.—There is hereby created a value adjustment board for each
county, which shall consist of two members of the governing body of the county as
elected from the membership of the board of said governing body, one of whom shall
be elected chairperson, and one member of the school board as elected from the
membership of the school board, and two citizen members, one of whom shall be
appointed by the governing body of the county and must own homestead property
within the county and one of whom must be appointed by the school board and must
own a business occupying commercial space located within the school district. [...]"
You state it is unclear whether the VAB elects the chairperson at the first meeting or if
the governing body does this beforehand. You indicate that the legislative history for s.
194.015, F.S. does not contain anything relevant.
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Leon County
Value Adjustment Board
May 14, 2024
The function of the statute is to create the value adjustment board, set forth that all
members, including the chair, are elected and appointed by the county governing body
and the school board.
For consistency, we read the word "elected"as action by the county governing body or
school board. The statute states the county governing body shall elect two members to
the VAB, then the statute says one of whom shall be elected chair. The statute
proceeds to describe the school board member as "elected" by the school board.
Nowhere in this statutory process does it suggest that the VAB elects a chair.
The Department's rule, 12D-9.004, F.A.C., tracks the statute and provides: ""12D-9.004
Composition of the Value Adjustment Board.
"(1) Every county shall have a value adjustment board which consists of:
"(a) Two members of the governing body of the county, elected by the governing body
from among its members, one of whom shall be elected as the chair of the value
adjustment board;
." (Emphasis supplied).
The election of the VAB chair by the county governing body also relieves the VAB of the
task of beginning a meeting without an elected chair and then completing the election
during the initial meeting, which would typically be the organizational meeting of the
VAB.
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