Good morning.

Welcome to uh July 30th Value Adjustment Board Organizational Meeting.

Would you all please uh we'll call this meeting the order and please stand for plate of allegiance.

I'd like to leave it to the flag of the United States of America and to the Republic for which it stands one nation under God with liberty and justice for all.

Thank you very much.

We don't have anyone signed up for public comment today, do we?

We do welcome public comment, and that is uh something that we um certainly encourage, but we'll move beyond that today.

Um the purpose of this organizational meeting is to confirm the VAB members, clerk staff contact information, appoint legal counsel, and ratify the filing fee resolution, approve and authorize twenty twenty-six special magistrate appointments, adopt a local VAB procedures, and handle other VAB matters.

So, how would we like to proceed first?

Um, we can move along on the agenda.

The first item required by statute.

Um, and I'm assuming there was no one online as well for public comment, correct?

No.

Okay.

Um, we would need to appoint VAB legal counsel.

And that would be you.

Yes.

Yes, before you can make any other decisions that's required by states.

Okay, well, let's get uh on with that then.

So we are going to um I'm presuming since we have a contract with you here that you're willing to take on those services again.

I would be honored, and I haven't asked for any increase in pay or anything.

It's the same contract that you've had in prior years.

Obviously, you're allowed to advertise and um every year, so it is one of the first things you need to do.

And if you're thinking about advertising, we should start that.

I'm not planning on retiring it anytime soon, but if you do um want to make it available just to see what other qualifications out there, that's certainly available to you.

I think you've been doing a fantastic job in giving us uh sound advice over the certain last couple of years, so I have no cause to do so.

Um is there any other comments or questions regarding this appointment?

No, other than just to say thank you.

Thank you for the work you've done over the course of the years.

We appreciate all of your advice and um your sound direction that we've been given.

So thank you.

Appreciate that.

Thank you.

Do you need a motion?

Yes, well, I need a motion and a second.

Okay, I move that we appoint um Miss Parwani.

Second.

Thank you.

Did you want to say anything either?

Oh, just um, she's been amazing.

Very thankful.

I was just seconded the motion.

Oh, okay.

I just saw your light on, that's all.

Thank you.

Um we have a motion and it's been seconded.

All those in favor of appointing Ms.

Parwani, the BAB council say aye.

Aye.

All opposed, same sign.

Hearing none.

Motion passes.

Okay.

So now we're we have a several administrative codes that we need to adopt and/or recognize.

Well, we need to under the statute do a couple of things.

Um, make sure that we have a quorum that we have um everyone present that is required and that all their contact information is included in the packet, which it is.

In addition, we need to make available all these rules and statutes here or online to the public, which are the 12d9, 12d 10, um, 12d 51.001, 12d 51.002, 12d 51.03, chapters 1932 through 195, the government and sunshine law, and Florida statutes.

So the master copies here for public viewing and public access is available online at the Hills Clerk website, um, or you can also purchase paper copies if you so choose to have nightly reading.

Um, so that's all required by statute, in addition to the VAB contact information being made available.

Very good.

And then the next item is the appointment of the special magistrates to the value adjustment board and counties of 75,000 or more.

This um population, this board is entitled to hire special magistrates to hear evidence and testimony.

Um in the packet, you will see that we have reviewed the attorney magistrates and the appraiser magistrates, and we would need a motion for approval.

I would condition that motion on the fact that the clerk will verify their licenses prior to hearing as well as verify their training.

The training has not been issued by the Department of Revenue yet, um, but we usually get it, we usually have it by now.

So we should be getting it in the next few days, and then certain magistrates are required to take the exam if they're under a certain level, and others are we're just required to take the portions that are necessary.

And so is this a continuation of our magistrates that we cer currently had, or is there uh new ones being added as well?

Um, I believe there are a couple new ones.

I reviewed all their applications, and they all meet the statutory requirements under the law.

We just need to make sure before they actually hear that they finish up these final requirements.

So they're all qualified.

Um I recommend hiring everybody who's qualified simply because there can be conflicts, there can be, you know, magistrates get a like we just had one appointed to the bench.

Um there's been overwhelmed with some.

Yeah, some of them can't handle all the work that there's there.

So the more you have, the more opportunity you have for variety and availability for scheduling.

And they work in all the other counties.

So sometimes they just you know have three counties and they're all on the same hearings, they're all on the same day, and they can't be in three places at once.

So my recommendation to the board would be to appoint all the appraiser and attorney magistrate, subject to the clerk's you know, utilization as well as verification of their requirements prior to hearing.

Okay, can we have a motion for that?

I'll make a motion, but are we doing questions after the motion?

Sure.

Second.

Second, okay.

Discussion.

Yes.

So one of my questions is in the past, we've had a couple um different magistrates where we've had some timing issues where they've taken a little bit of extra additional time, and we've wanna make sure.

Do any of the magistrates that are applying today fall in that category where we've had some timing issues with them in the past?

I think Mr.

Robinson was.

Um, he's had he's just been very late in all my counties, but I think all the clerks are aware and are scheduling accordingly.

So I and I think that particular year, to be fair, he had a large number of petitions.

So we've also, I believe, modified this contract to allow the clerk to reassign um as necessary to meet our deadlines.

Okay, so you know, because if somebody, for example, does the hearing, but we've had issues where we didn't know if they were gonna remain qualified to complete the recommendation, that'll allow this board to say, well, we you you know the clerk can reassign it.

And at the end of the day, the board is the final stamp.

So if you get a recommendation that maybe one magistrate heard and another one had to write be for whatever reason, you can send it back to one magistrate to re-hear everything if there's an issue.

So the due process considerations are covered by your review.

And we've clarified that within the contracts for each of the magistrates so that we make sure that we have a backup clause for them to be able to reassign.

That's what I want to make sure that we have that clarified because we had some that were waiting for quite extensive amount of time.

And so I believe we have um what we did in my other counties is we just allowed the um the approved the special magistrate contract with the authority of legal counsel to make adjustments as necessary to address it during the year.

Thank you so much.

So if you want to modify your motion for that then that will give me some flexibility if I feel like the concerns that you've raised haven't been addressed I'll address it accordingly.

So I would modify my motion to say that um we are going to approve um allowing pending allowing for the change in the contract to allow the um or legal counsel to make it legal counsel to make any necessary adjustments to the assignments of the um the petitions no the clerk will the clerk will assign yeah and they can make adjustments okay um subject you know I believe it's in there I think we put it in there last year I'm checking we haven't put it in yes oh yeah we did so we it's already in there so it's in there so we're good yeah I yeah if that's the only thing issue if you want me to have the ability to adjust it as necessary for other issues you can put that in there no as long as we have it in there that the clerk has the flexibility to adjust based on timing because we just want to make sure that both the petitioners and those you know are able to have things done in a timely manner as well as the clerk to continue to be able to do the business of the county absolutely thank you.

Is there any other comment about board members no we have a motion that was made and seconded all those in favor of the motion say aye.

Aye okay all those opposed same sign hearing then motion passes right here.

So now we're gonna approve that contract yeah yeah that we were just speaking about right yeah and um a number four is the paragraph that gives you the detail on the specific question you had commissioner or yes paragraph four yes so we need a motion to authorize the chair to execute those contracts I make a motion for the chair of the value and adjustment board to execute the contracts for the special magistrates second motion is made and seconded is there any further discussion all those in favor for approval say aye.

Aye all those opposed same sign hearing none motion of price approved yeah and I would like a motion on um 4D to specifically allow the special magistrates to consider good the attorney special magistrates to consider good cause under the statute I would like the clerk to be able to handle um reschedule requests so if I could get a motion for that that way the first reschedule requests so moved so that you're you're asking for the clerk to be able to reschedule special requests.

Yes be I mean I will handle if if there's an issue beyond the clerk but it's just it doesn't it's not cost effective to have me look at every single one because most of the time they're gonna get rescheduled and they need the flexibility to reschedule them quickly.

Yeah you do want the attorney magistrate okay um so I guess the clerk would prefer not to have that duty you have the authority to um choose between an attorney myself or the clerk to whether they do reschedule a requests well why don't we get give her the authority no because you don't want the the does the clerk dot the authority at all ministerial so we that's why we don't want correct okay all right so the county themselves what I would say is go ahead to to I'm trying to think of efficiency so um do you want do you would you would it be easier for you to have a an attorney magistrate do it or would it be easier for me to do it.

Okay they think it'll be more effective and faster to have the attorney magistrates to decide both okay so motion to allow the attorney magistrate to do reschedule and special requests to handle to handle scheduling and special requests so moved good cause yeah for good cause yeah I I'll make that motion I have a motion maybe on Ms.

Clay and second it by Commissioner Sapeta is there any further discussion and you'll be able to take care of that internally is that more of a procedural yeah we just have to vote on it by statute who's gonna do it.

Okay all those in favor for the motion say aye aye all those opposed same sign motion passes uh all right moving right along I feel like rinky and I were speaking lawyer to each other right then that's okay good well I think at the end of the day it comes down to making sure that the legality of it combined with the process of the courts right and we want it to be efficient and cost effective as well so you know the clerk's input is invaluable in that because they're actually doing the process um the next we need a motion to adopt the local VAB procedures and approve the local forms.

Right.

And we want it to be efficient and cost effective as well.

So, you know, the clerk's input is invaluable in that because they're actually doing the process.

Um, the next we need a motion to adopt the local VAB procedures and approve the local forms.

And we haven't changed any of those procedures outside of uh statutory requirements.

That starts to require which has been updated through the state, right?

But beyond that, everything else is uh pretty much the same, but we didn't deal with it.

Correct, sir.

Okay.

Is there um any discussion on the procedures?

Seeing none, is there uh a motion to accept the procedures that we have before us?

Motion moved.

Oops, second.

Very good.

We have a motion made and seconded.

Uh all those in favor of the motion say aye.

Aye.

Aye.

All those opposed, same sign.

Hearing none, motion passes.

Okay.

We would need a motion to ratify the filing fee to the statute.

It did go up to $50 in the middle of the year.

Uh we talked about that um in the past.

And 55.

Yeah, so on that one, it looks like there's a motion made and seconded before.

Yes.

That was for last year.

Or two years, yeah, last year.

Yeah, we're just required to do it at the organizational meeting as well.

Okay, all right.

So so moved.

Can we have a motion made?

Is there a second to this motion?

Second.

Motion made and seconded to increase the filing fee for the upcoming year.

Um, all those in favor say aye.

Aye.

Aye.

All those opposed, same sign.

Hearing none, motion passes.

Okay.

Under the statute number seven, um, I'm required to give an overview of the value adjustment and property tax system process.

I know you're all familiar with that, but I'll I'll try to be brief.

Um, this process was established as a quasi-judicial process for the value adjustment board, which is um two commissioners, one school board member, and two citizens members, one member owning a business, and one member um a home homeowner in the county.

Um, the board is established to hear petitions for value classifications and exemptions and other property tax matters in the county as an informal process rather than going to directly to circuit court.

Um, so petitioners can file before this board.

If the county, like Hillsborough County has over 75,000 residents, the county or the board is entitled to hire special magistrates with certain qualifications to hear those um petitions and record the testimony and evidence into a suggested recommendation that this board would review and either approve or send back for further hearing as necessary.

So the petitioners um are able to file a petition, there's procedures, um, they go before the board.

The clerk is established to keep the records and also manage the scheduling of the hearings, and then we will meet um periodically to approve those recommendations at any time during the process.

The petitioner can go directly to circuit court.

They do not have to come before this board, they do not even have to file before this board, they don't even have to wait for the recommendation of this board, they can withdraw their petition at any time.

The purpose is simply to give them an informal process and a cost effective process.

Even the formal rule of evidence doesn't necessarily apply through this process.

Are there any questions about the value adjustment board or the procedures?

Okay, I don't see any note.

And this is through Floor Administrative Code.

This is yes, all those statutes and rules that we quoted earlier above, that's establishes this process.

Um and the taxpayers do have a bill of rights too, which is included as part of the process and part of the forms.

Um, number eight is our tentative vet schedule for the year.

That's just from informational purposes only.

Um then um number nine is um we need to approve our meeting minutes from May 19th.

May I ask uh a question regarding our dates?

These are in I saying they're not hard dates, they're they're soft, they can move.

So correct.

There are time limitations, which is why we need the flexibility.

In other words, you know, taxes are due at a certain time.

The property appraiser has um certain requirements to get out bills, etc.

So we are under we try to complete the year, I would say by I ideally it'd be March.

We seem to be getting later and later every year, but I think we're improving our processes so that we can try to meet that deadline a little bit better.

Okay, very good.

Thank you.

All right, so now we have some other things before Ms.

Sweet Grant.

Did we approve the minutes?

No, we need to approve the minutes.

No, we approved the minutes.

Yeah, that's what I was getting to.

Uh so approving the minutes from our last meeting.

Um any amendments, corrections, deletions from the minutes under review.

Seeing none.

Is there a motion to accept?

Motion to accept.

Thank you, Ms.

Clay.

Second.

All right.

Motion made and seconded.

Is there um any further discussion?

Any discussion.

All those in favor for approving the motion, say aye.

Aye.

All those that opposed, same sign.

Hearing none.

Motion approved.

Yes.

Thank you.

Um 9B is um some correspondence, and just to let you know that we've we're moving to a new system called just appraised, so we won't be using AXE anymore.

And um the benefit of that is that the prior appraiser uses it too.

Um we just wasn't getting the uh response for maintenance for Axia, and we've had it since 2008, so that's what we will be using starting this year.

Will we be uh the access that we had before?

Will that be afforded to us again?

Um for some of the backup documents because you know we had that we had some of these that were being the petitions coming before for like yeah, yeah, yeah.

I think in the past y'all have given them electronic access to everything, but if we know a petitioner's showing for hearing, we'll try to have that particular petition that's before you.

If we don't have a heads up, we'll do our best.

Well, yeah, understandable.

Yeah, sometimes we don't.

Yeah, surprises.

I love new software.

That sounds exciting.

Yeah, we I think we're gonna like this program.

Um we have a lot of correspondence in the background regarding the use of electronic equipment.

Um, I don't know if you know what we have to video all of our hearings now.

So um because we're a larger county.

Um the background of our lives.

Uh yes.

Yeah, everything's everybody look pretty.

Everything's recorded for posterity.

Um we have um the type of petition forms that we have in the background and various petition forms and changes that house bills in it 7031 brought about, so we have a lot of bulletins on that.

That's what all of this information is in section nine C basically.

So there was a lot of changes, a lot of changes, yeah.

Yes, so that's in there if you want to read that.

You have anything?

Well, we have our meeting notice, and then um, I'm sorry, there was a last minute addendum to the agenda we just received this week.

Um, and it took me a minute because it looked like we had been sued, but we hadn't.

Um so I we did have a petitioner.

I wasn't sure if she was filing a petition or if she was filing in circuit court against the value adjustment board, but I checked the Hills Clerk.

We haven't been formally sued by this particular petitioner.

So and we I don't believe we have a petition scheduled for this year yet.

She hasn't filed a proper petition under the required forms.

So I just wrote her a letter back explaining what the procedure is and what the expectations are to try to help her.

And this was one that came before us last year, or I believe so.

And but she just sent us the document, I think, earlier this week.

So the letter just went out this morning.

I just wanted, and so it's included in your addendum in case she happens to reach your office, but it'll go out in the mail to her today.

It's in 9B.

Um there should be an addendum.

Uh oh, okay.

Oh, I see it.

Yeah, I got we have because we literally just drafted it this morning and sent it out.

So tis in the pockets, yes.

Her petit her petition or request, the appeal, I guess is how she calls it, and our letter responding.

Thank you, mail.

Very good, thank you.

And our next um meeting schedule, the schedule for September 15th at 9 30 to extend the tax rules.

Let's make that happen.

So do we need uh a motion for that as well?

Or we just we're just gonna make it out.

One of those tentatively scheduled.

Very good.

Is there any other matters that need to come before this board before we adjourn?

Anybody again?

Um I we do have an orientation for the magistrates at 11 if you so choose to attend.

Today, yes, via WebEx.

We okay if you would like to be part of the orientation.

Okay, very good.

You want to send me the zoom for that?

I might or send me the link.

I mean I might watch.

Okay, great.

We'll get it to you.

Not bad at all.

I hear you.

Well, I do appreciate everybody uh coming in this morning.

Umshering it right along, but uh we seem to have a lot of I do have one thing.

We still have not heard anything from the audit, just to let you know.

So, you know.

How long is it?

No, it was earlier this year.

I missed it, sorry.

The audit it started this like last earlier this year or late last year.

Like December, I feel like it was right around the holidays.

And just to be clear, this is kind of a procedural thing.

It's not like there's some nefarious activity that would trigger this.

The focus of the audit was my impression was looking for financial issues.

Um, obviously also looking for as you know, ways we can improve compliance with the statutes.

I am finding in a lot of my conversations with the auditors during the county, a lot of times they want documentation of things that we do, but aren't yeah, they aren't required by statute, for example.

Um that's part of the reason we're gonna start doing that.

Like um, we verify the licenses before the beginning of the season.

We have the magistrates sign the contract saying they'll let us know if they're not licensed and able to, you know, um be you know, handle the hearing, and they are very good about doing that.

If they're for some reason they're disqualified or they need to sit down, they let us know they know they have to be in compliance with the statute.

But this year we're gonna start checking before the hearings to make sure there's still a license and probably documenting it in the magistrate, you know, those kinds of things, which aren't really technically required by statute, but would help when an audit does come along, or for example, um we have all the documentation, but necessarily we don't keep it in an audit book, right?

So that's why your your agenda this year is a lot thicker.

I wanted to make sure that you know, when someone retires, they can just go pull the agenda and say, oh, we have everything that the auditor would require attached to the agenda.

Yeah, well, I I just wanted to make clear that at least you know, since we keep we've talked about the audit and it's ongoing for the last uh couple meetings that it's kind of a normal process of what happens here, not something out.

It's not we're not an outlier.

No, we're just trying to better improve so when the next audit comes along, we have everything kind of just ready instead of like where did that, you know, where did that agenda go?

Where did that, you know, where do we find that?

How do we make sure we make it easy for the team later to respond to these requests?

You know, where was the minutes or where how were you appointed from the BOCC to the board?

Where's the documentation?

Is that included in the minutes?

Is there something in there that says you're qualified to serve on the board?

You know, yeah, the background stuff.

Yeah, so adding just adding documentation to make it easier down the road.

Very good.

Great.

Does anybody help else have anything?

What's that?

Yeah, we leave the paperwork will leave them here to collect our paperwork up.

Yes, okay.

Yes, yes, the added documentation, yes.

Yeah, all right.

Well, great.

If there's nothing else, we'll uh conclude and again appreciate everybody's time this morning and have a fantastic weekend ahead.