Hernando County

Value Adjustment Board

Organizational Meeting

Minutes

July 25, 2024

CALL TO ORDER

The meeting was called to order at 10:00 a.m. on Thursday, July 25, 2024, in the John Law

Ayers County Commission Chambers, Government Center, Brooksville, Florida.

Attendee Name

Steve Champion

Mark Johnson

John Allocco

Title

Chairman, Commissioner

Vice Chairman, School Board Member

Commissioner

Matt Mulvaney

Holly Cosby

Citizen Member

Legal Counsel

Heidi Kurppe

Patricia Tapia

Administrative Services Supervisor

Deputy Clerk

Citizen Member Thomas Beisacher was not present at the meeting.

Invocation

Pledge of Allegiance

Introductions

2024 VAB MEMBER AND VAB CLERK CONTACT INFORMATION

Pursuant to Florida Administrative Code (FAC), Chapter 12D-9.013(1)(a), the Board was

provided with a Member and Clerk Contact Information List.

REVIEW AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM

Mrs. Cosby reviewed the affidavit of publication and verified that a quorum of the Board was

present.

CONFIRMATION OF CHAIR (Commissioner) and CHAIR APPOINTS VICE CHAIR

Chairman Champion appointed Hernando County School Board Member, Mark Johnson, as

Vice Chairman.

APPROVAL OF AGENDA

Motion

To approve.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

John Allocco

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

Value Adjustment Board Agenda

APPROVAL OF MINUTES

The Minutes for the March 15, 2024, meeting were submitted for approval.

Motion

To approve.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

Minutes for VAB Final Meeting Held on March 15, 2024

RATIFICATION OF HOLLY E. COSBY AS LEGAL COUNSEL

Approval of Contract

FS, Chapter 194.015, stipulated that the Board shall appoint private counsel who had

practiced law for over five years and who shall receive such compensation as may be

established by the Board. A proposed contract with Mrs. Holly E. Cosby was submitted for

approval.

Motion

To ratify the contract.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

Designate/Authorize Actions of VAB Counsel

Mrs. Cosby stated that during each Value Adjustment Board (VAB) session, there were

several administrative functions that the VAB may assign to a VAB designee to perform and

/or fulfill, to include good cause determinations and requests for rescheduled hearings. This

ensured efficient VAB operations, saved time and saved County resources.

Mrs. Cosby stated that during each VAB session, there is the possibility of a mid-session

legislative change, which would affect the operations of the VAB, and which may be effective

immediately. Permitting VAB Counsel to amend any local procedure, form, website or any

other VAB operation during a VAB session, saved money and time, and permitted VAB

administration to maintain an efficient VAB process, while also maintaining compliance with

present-day laws and rules which govern Florida Value Adjustment Boards.

Motion

To designate/authorize actions of VAB Counsel.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

John Allocco

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

SPECIAL MAGISTRATES

Qualification and Appointment of Special Magistrates

Pursuant to FS, Chapter 194.035, a Request for Proposals was issued seeking qualified

individuals to serve as Special Magistrate (SM) to hear petitions dealing with Tangible

Personal Property (TPP) value issues, real property value issues, and exemption and

classification denials; and to prepare written recommendations for consideration by the Board.

The proposals from the following list of individuals, which included their area of expertise,

were submitted to the Board: Joseph Haynes Davis, Robert Hicks, Colleen Millett, Steven

Nystrom, John Robinson, Richard Steeves and Laura Walker.

Mrs. Cosby stated that as required by law she had verified that these applicants met all the

statutory requirements.

Motion

To approve as listed.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

John Allocco

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

Approval of Proposed Special Magistrate Contract

The proposed Contract for Services of Special Magistrate was provided to the Board.

Motion

To approve the contract with proposed changes.

(Note: The Motion included updating the Chairman on the contract to Chairman Champion.)

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

Authorization to Conduct Telephonic Hearings Upon Request

Mrs. Cosby advised the Board that FAC, Chapter 12D-9.026, required that the Board approve

the option of hearings being conducted by electronic media, which method had been

successfully utilized in the past for some petitioners.

Motion

To approve.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

John Allocco

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

2024 Tentative Hearing Schedule and Meeting Dates

Pursuant to FAC, Chapter 12D-9.013(2), the SM orientation meeting date and a list of

tentative SM petition hearing dates were provided to the Board. FAC, Chapter 12D-9.013,

required that the final meeting of the Board be announced, which the staff anticipated would

not occur until March of 2025.

There was no vote was taken on this informational item.

Special Magistrate Orientation Converted to Recap Packet

Mrs. Cosby advised the Board that the Special Magistrate Orientation Meeting was converted

to a Recap packet.

Motion

To approve.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

SPECIAL MAGISTRATE RECOMMENDED DECISIONS

Mrs. Cosby stated that FS, Chapter 194.035(1) and FAC, Chapter 12D-9.031(2) allowed the

Board to hire SMs who had expertise to conduct hearings and subsequent to the hearings,

adopt the recommendations of the SMs without any further hearings.

RESOLUTION IMPLEMENTING PETITION FILING FEE

Adoption of Resolution Implementing Petition Filing Fee

Mrs. Cosby advised the Board that pursuant to FAC, Chapter 12D-9.013(1)(k), the Board was

required to annually approve the filing fee by Resolution.

Motion

To approve (Resolution No. 2024-01).

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Mark Johnson

Matt Mulvaney

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD

Approval of Initial Certifications

Initial Certifications of the Value Adjustment Board for Real Property and for Tangible

Personal Property (TPP), which were required to be transmitted to the Department of

Revenue pursuant to FS, Chapters 197.323 and 193.122(1), were provided to the Board.

The staff recommended that the Board approve the Initial Certifications of the Value

Adjustment Board for real property and for Tangible Personal Property (TPP) and authorize

the Chairman’s signature thereon.

Motion

To approve.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Matt Mulvaney

John Allocco

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

2024 LEGISLATIVE CHANGES

Mrs. Cosby advised the Board that there were no changes that would impact the

administrative functions and proceedings of the Value Adjustment Board itself but that there

were eighteen legislative changes regarding Chapter 12D-50 and pertaining to how the

special magistrates run the hearings.

LEGAL ISSUES

Administrative Code, Chapters 12D-9 and 12D-10, Requirements for Value Adjustment

Boards in Administrative Reviews, Uniform Rules of Procedure for Hearings; and Value

Adjustment Boards

Florida Administrative Code, Chapter 12D-51.001, 12D-51.002 and 12D-51.003, Standard

Assessment Procedures and Standard Measures of Value; Guidelines

Florida Statutes, Chapters 192 through 195, Also 119, 286, 196 and 197 Guidelines and

Statutes Applicable to Assessments and Assessment Administration

Florida Government in the Sunshine Law

Florida Department of Revenue Uniform Policies and Procedures Manual

Ratification of all VAB forms which have been adopted by the Department of Revenue

Florida Administrative Code, Chapter 12D9.013(1)(i) - General Information on Florida’s

Property Tax system, Respective Roles, Taxpayer Opportunities to Participate, and

Property Taxpayer Rights

Mrs. Cosby advised that as required by the Uniform Rules of Procedure for VABs, the Board

had been provided with website links and/or the following, which she highlighted: FAC,

Chapters 12D-9 and 12D-10; FAC, Chapter 12D-9.013(1)(i), pertaining to a document

discussing general information on Florida’s property tax system; FAC, Chapter 12D-9.032(6)

(a), which addressed forms and Special Magistrate recommendations; and FAC 12D-51.001,

12D-51.002 and 12D-51.003, and FS, Chapters 192 through 195, 119, 286, 196 and 197, as

reference information containing the guidelines and statutes applicable to assessments and

assessment administration. In addition, the Board was provided with a website link to

information provided by the Attorney General on the Government in the Sunshine Law. This

information was also available on the websites of the DOR and the Clerk to the VAB and

would be made available to taxpayers at the hearings.

Motion

To ratify and adopt all.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

Matt Mulvaney

John Allocco

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

LOCAL ADMINISTRATIVE PROCEDURES

Ratification of Petitioner Information Sheet

Ratification of Exchange of Evidence Information Sheet

Ratification of Telephonic Hearing Policies

Mrs. Cosby advised the Board that FAC, Chapter 12D-9, required ratification of forms and

local policies utilized by the Board. The Petitioner Information Sheet, Exchange of Evidence

Information Sheet, and Telephonic Hearing Policy were provided to the Board.

Motion

To approve N-1, N-2 and N-3.

RESULT:

MOVER:

SECONDER:

AYES:

ADOPTED

John Allocco

Mark Johnson

Champion, Johnson, Allocco and Mulvaney

Beisacher

ABSENT:

PUBLIC COMMENT

There were no public comments.

VAB ADMINISTRATION AND VAB COUNSEL CLOSING COMMENTS

Notification of Late Petition Requests

Mrs. Cosby advised the Board of Late Petition Request Nos. 23-365 and 23-366 that were

received after the 2023 Final Meeting of the Value Adjustment Board.

Clerk's Report on Filed Petitions

Additional Compliance Items

VAB Legal Counsel Organizational Meeting Checklist

ADJOURNMENT

The meeting was adjourned at 10:30 a.m.