OFFICIAL MEETING MINUTES

OF THE

VALUE ADJUSTMENT BOARD (VAB)

PALM BEACH COUNTY, FLORIDA

April 7, 2010

THURSDAY                                                                                                           COMMISSION

8:46 A.M.                                                                                                                    CHAMBERS

1.                     CALL TO ORDER

1.A.                 Roll Call

Commissioner Karen T. Marcus, Chair – Absent

School Board Member William Graham, Vice Chair

Commissioner Steven L. Abrams

Citizen-At-Large Scott Johnston

Citizen-At-Large Stormet Norem – Absent

VAB Legal Counsel Heidi Juhl, Esq.

Clerk & Comptroller Board Services Administrator Grant J. Skolnick, Esq.

                        Deputy Clerk Sydone Thompson

(CLERK’S NOTE: School Board Member Graham announced that a quorum was present.)

2.                     CERTIFICATION OF THE 2009 PARTIAL TAX ROLL

2.A.                 Certification Motion

MOTION to certify the 2009 partial tax roll for the hearings that took place from November 6, 2009, through January 15, 2010; as well as the petitions that were administratively granted and withdrawn during the same time period. Motion by Commissioner Abrams, seconded by Scott Johnston, and carried 3-0. Commissioner Marcus and Stormet Norem absent.

2.B.                 Clerk Read Figures into the Record

Vice Chair Graham requested that the clerk read the certification figures into the record.

1.

Ann Clark, VAB coordinator, read the 2009 Real Property tax roll figures as follows:

a.         Taxable value of Real Property Assessment Roll as submitted by Property Appraiser to the Value Adjustment Board                                                    $ 134,538,290,298

b.         The Net Change in Taxable Value,

            to date, due to actions of the Board                      $ 22,394,240

c.         The Net Change in Taxable Value,

            to date, due to actions of the Property

Appraiser                                                                   $ 254,743,526

d.         Taxable value of Real Property

Assessment Roll incorporating all

changes due to the action of the

Value Adjustment Board                                        $ 134,261,152,532

2.

Ms. Clark, read the 2009 Tangible Personal Property tax roll figures as follows:

a. The Taxable Value of Tangible

Personal Property Assessment Roll as

submitted by the Property Appraiser to

the Value Adjustment Board                                 $ 6,665,393,559

b. The Net Change in Taxable Value,

to date, due to actions of the Board                      $ 23,951,661

c. The Net Change in Taxable Value, to

date, due to actions of the Property

Appraiser                                                                   $ 27,298,310

d. Taxable Value of Tangible Personal

Property Assessment Roll incorporating

all changes due to action of the

Value Adjustment Board                                        $ 6,614,143,588

3.                     APPROVAL OF THE MINUTES OF THE VAB MEETING OF MARCH 17, 2010

MOTION to approve the minutes. Motion by Commissioner Abrams, seconded by Scott Johnston, and carried 3-0. Commissioner Marcus and Stormet Norem absent.

4.                     BOARD COMMENTS

4.A.                 VAB Rules.

Commissioner Abrams asked staff if a rule was in place regarding re-hearings.

VAB Legal Counsel Heidi Juhl, Esq. stated that as per Florida Statutes the new law went into effect in July. She said that the Department of Revenue had been working on the VAB rules which did not address issues that often arose during the VAB process. She concluded that Rule 12D-9 was now officially adopted and in force and effect.

5.                     STAFF COMMENTS

5.A.                 Petitioners Requesting New Hearings.

Clerk & Comptroller VAB Supervisor Gloria Madison stated that several reconsiderations were requested and it was expected that many of those petitioners probably would be in attendance at the next meeting.

Ms. Juhl stated the following:

· The new rule would be used to address concerns of petitioners.

· Petitioners would be asked to provide a letter stating whether they would be attending the next VAB meeting, and why they were requesting a new hearing.

· The information would be provided to the VAB and the Property Appraiser’s Office prior to the next meeting.

Commissioner Abrams asked that petitioners be instructed to provide their case number if a new hearing was requested.

5.B.                 VAB Budget.

Clerk & Comptroller Board Services Administrator Grant J. Skolnick, Esq. stated the following:

· VAB was added to the agenda for the April 20, 2010, Board of County Commissioners meeting, and a request would be made for additional funding.

· On April 5, 2010, the VAB budget was submitted to the Office of Financial Management and Budget for fiscal year 2011.

· Reasonable projections were made for the next fiscal year.

6.                     PUBLIC COMMENTS – None

7.                     ADJOURNMENT

At 8:53 a.m., the vice chair declared the meeting adjourned.

ATTESTED:                                            APPROVED: 06/03/2010

                                    Clerk                                                 Chair