[8:07] Being of the value of just a word to order it 10-11 a.m. if we can stand for the implication, please.

[8:17] We thank you for the opportunity to gather together in service of our community.

[8:20] We ask for you wisdom and guidance as we consider matters before us today.

[8:24] Help us make decisions with fairness and integrity and respect for those who serve.

[8:28] We serve. Place our citizens, our employees, our first responders and all who make the community a better place.

[8:34] Please guide our words and actions to help us always remember their responsibility and trust it with us.

[8:39] in the United States.

[8:45] We're

[8:57] going to start off before the

[8:59] introductions and I think Mr.

[9:00] Ball for coming on last minute notice we

[9:02] appreciate you.

[9:03] We had Mr. Johnson cancel the last second because

[9:06] something came up.

[9:07] So when we start with introductions with

[9:10] our council team in there.

[9:11] Good morning.

[9:11] Howley.

[9:12] Good morning.

[9:13] Howley.

[9:13] Good morning.

[9:13] of her native county commission.

[9:16] Susan Duvall, school board member.

[9:18] Steve Champion, her native county commission.

[9:20] Tom, why should I go home to the property owner?

[9:23] Heidi Prost, administrative services supervisor.

[9:26] Page Jeffries, admin services.

[9:30] We're going to move on to B.

[9:33] Do we need to approve the agenda?

[9:34] We don't have to approve the agenda.

[9:36] I guess I'm just going to write.

[9:37] It's down there, but that's where we're approved.

[9:40] Well, we're, we're, we're, we're at B.

[9:41] So we're contacted.

[9:42] Okay, so we're only we we we that later. Okay. Yes, I just would like to make sure that we check the contact information and ensure that everybody's contact information is correct.

[9:52] Mr. Wall, you will not be on this list, but Mr. Johnson's information is on there. And while we're doing that, I do want to make

[10:00] Make sure that we mention that our honorable court is also here with us today.

[10:04] He is very honorable.

[10:08] My information to that.

[10:09] Wonderful.

[10:10] My pleasure.

[10:11] My name is correct.

[10:12] Thank you so much.

[10:14] All right, moving.

[10:15] Yes.

[10:16] I will advise for the record that I have reviewed the affidavit of publication.

[10:20] And I find it sufficient to proceed with this meeting today.

[10:22] And additionally, pursuant to floor to statute 194.015.

[10:27] We do have quorum in the room.

[10:29] Great. Thank you. We're going to move on to D and handle conversation with Mr.

[10:33] Bicycle in the beginning and he's willing to be Vice-Share. So I would like to point

[10:38] him as Vice-Share. We can have a motion if you agree.

[10:43] I'm going to make a Mr. Loco to approve Mr. Bicycle as Vice-Share.

[10:47] Second, a second, a second, a Mr. Bicycle. All in favor?

[10:50] Aye. Aye. Motion carries for you.

[10:53] Thank you. Move on to E. We're going to go for a motion to approve the agenda.

[10:58] motion to approve. Most of I can miss our lockout approved agenda. Second. Second by

[11:03] Mr. Ball to approve the agenda. All in favour? Aye. Aye.

[11:07] Aye. It's approved. It's approved for a Council of F.

[11:13] Or did we just need approval? We don't need that for you. Just need approval.

[11:16] We're like for approval of the minutes from the previous meetings.

[11:20] To a motion to approve by Mr. Vice-Secard. Second. Second by Mr.

[11:25] I'd like to all in favor.

[11:26] Aye.

[11:28] Kerry Sforo.

[11:30] Down to G, we're moving fast here.

[11:31] Yes, sir.

[11:32] Council.

[11:33] All right.

[11:33] Well, G1 is to ratify myself as vape attorney to come back for the year.

[11:39] I will advise for the record.

[11:40] There's a little bit of an update.

[11:43] In the package, G1, you would have my contract.

[11:47] There's a human trafficking affidivit.

[11:48] I have been appointed to represent Citrus County as well, and when I was provided with

[11:54] packet to sign for Citrus County.

[11:56] They had this human trafficking affidavit in there.

[11:59] And I liked it, and actually it's required by statute.

[12:02] So any time a governmental entity appoints or hires a non-governmental

[12:06] entity, they should be signing an affidavit stating that they do not use coercion

[12:10] for labor services.

[12:12] So I have incorporated that for myself and for our magistrates.

[12:16] So that's in there, my affidavits in there.

[12:19] You have been provided with my Department of Revenue Certification for

[12:23] training and a passing of the exam for 2025.

[12:26] So after I provided that, I also took the training and passed the exam, commissioner.

[12:30] Loco, I got 100 again this year.

[12:34] And I did provide that to the administration, but the agenda packet was finalized after I did that.

[12:40] So it's an appendage that it's not included here, but I promise I did take the training and pass the exam.

[12:46] And then my certification of insurance is also attached.

[12:49] Can I say a light on for Mr.

[12:51] Yeah, I just have a question for you.

[12:53] I first of all, I appreciate you bringing

[12:54] forth to human trafficking, affidavit.

[12:57] I'm not asking you to play turning right now,

[13:00] but does it make it any less illegal?

[13:03] More illegal.

[13:04] By having the affidavit, I mean, I just just curious.

[13:07] It makes it more illegal.

[13:09] More illegal.

[13:09] It makes everything more legal if we're following more laws.

[13:12] Oh, OK.

[13:13] All right, I mean, appreciate it.

[13:15] Obviously, I would like anybody who has involved

[13:17] the net to be convicted of the highest crime they possibly can.

[13:23] I can't have.

[13:24] I'm trying to imagine how it would happen in the VAB setting.

[13:28] Great.

[13:29] All right, we're looking for a motion to ratify the contract.

[13:33] So moved.

[13:34] Have a motion by Mr. Vice-secret.

[13:36] Second by Commissioner Laco, all in favor.

[13:38] Hi.

[13:39] Hi.

[13:39] carries 4O.

[13:41] D2.

[13:42] This is a designated author as factions.

[13:45] What is that counsel?

[13:46] This is to designate myself to handle good cost situations, so there will be late file, late

[13:51] baptitions and rescheduling of hearings, and it would also allow me to ask for additional

[13:58] documentation from anybody wishing to file one of those.

[14:03] Look at for a motion of G2, so I'm moved, and I'm most of my Mr. Vice Secretary.

[14:08] Second.

[14:08] I'm Mr. Lyco, all in favour?

[14:10] Hi.

[14:11] Hi.

[14:11] I carry his 40.

[14:13] H.

[14:15] I'll go through this quickly, you can actually do H1, 2, 3 and 4 together if you'd like.

[14:21] Okay.

[14:21] So I'll explain all of it, and then you can hit it.

[14:25] H1, qualifications of an appointment in a special magistrate's, what I've provided to you,

[14:29] are only the compliance check pages.

[14:32] It's two pages a piece per applicant.

[14:34] I was like, do review all of their full submissions.

[14:38] If there is anyone that would like to see the full submissions, they are available upon request.

[14:43] And so we have returning Joseph Haines Davis and Laura El Walker for exemption classification portability in any other legal matters.

[14:53] We have returning for real property valuation, which is commercial and residential. We have Robert Hicks, Shelley Kennedy, who's here with us today.

[15:00] Colleen Millett, Stephen, John Robinson, Richard Steeves, and then we have tangible personal properties, Steve,

[15:06] Nice, John, and John Robinson. Number two, we're asking for approval of the proposed contract in human trafficking

[15:12] affidavit. There's no changes to the contract, but the human trafficking is affidavit is new and it's the same when that

[15:18] I signed. We'll be asking our magistrates to sign this as well. H3 is the tentative hearing schedule and it does provide that

[15:26] our next hearing for the final meeting, for the final meeting is March 19th.

[15:30] So everybody will just triple check their calendars that they're available on that day that

[15:35] would be great.

[15:36] And number H4, we have converted our special magistrate orientation to a recap packet so that

[15:42] we don't have to hold a full orientation, especially since there are no changes from 2025.

[15:46] And we do not have any new special magistrate applicants to her and no county.

[15:52] We have any questions, like we're on motion for each one through each work.

[15:57] Make a motion.

[15:58] We have a motion for my school board member to evolve for each one through each four and

[16:03] second by the commissioner like I'm on the favor.

[16:05] Hi.

[16:06] There is four or zero.

[16:10] Disinformation Council.

[16:12] Yes, sir.

[16:12] This is just information about how the board may accept a special magistrate recommended

[16:18] decisions during the final meeting, as provided without any further consideration, and I just

[16:23] provided the law, the same memorandum.

[16:27] Okay.

[16:27] No vote needed on that, correct?

[16:29] Okay.

[16:29] We're moving on to J.

[16:31] Okay.

[16:32] J is, with regards to our resolution for filing fee, and there is, there is an update from last year.

[16:38] We did go to $50 per petition, that remains department of revenues issued a PTO bulletin

[16:46] 20601, I was already aware of the different petition types that require a $15 petition,

[16:53] but since the Department of Revenue laid them out, I made sure to include them in our

[16:56] resolution as well.

[16:58] So there's slide different petition types that we can only charge $15 and not $50 for.

[17:02] So that's added.

[17:03] It's in section one of the rest solution.

[17:05] Otherwise we will be charging $50 per petition so long as the board adopts this resolution.

[17:09] Okay. There's no questions like a promotion, so the motion to approve by Mr. Vice-Second,

[17:17] by Commissioner Laco, all in favor.

[17:20] Okay.

[17:24] Okay.

[17:25] Is it approval of the initial certifications?

[17:28] There are Department of Revenue Forms 12D.

[17:31] I'm sorry.

[17:32] Department of Revenue Forms D, R480, P1 for real property, and one for tangible property,

[17:36] and we'll be asking the chair to sign those at the end of this meeting.

[17:39] We have our motion.

[17:43] So moved.

[17:43] Through by Commissioner Loco.

[17:45] Second, my amiss of all.

[17:47] Did you do second, sir?

[17:48] I'm sorry.

[17:49] All right.

[17:50] You second, right?

[17:51] So I started to make, I can move.

[17:54] Second is fine by me.

[17:56] So we have a motion by Commissioner.

[17:57] I'll have a second by school.

[17:58] Remember, Mr. Ball, all in favor?

[18:01] I'm sorry.

[18:03] All right.

[18:04] You second, right?

[18:04] So I started to make.

[18:06] I can move.

[18:06] Second is fine by me.

[18:08] Okay.

[18:09] So we have a motion by Commissioner.

[18:11] reflecting all of the lead law changes, and what I did was I created an index for each

[18:16] one of those.

[18:17] So it's the first page of Exhibit L. It would be page 60 of the digital packet. It's just

[18:23] a title plus just a second line of a blurb of what those PTO bulletins cover if anybody would

[18:30] like have any questions about those please let me know. And then I provided the bulletins

[18:35] And then after that, I provided all of the proposed changes to the rules, Florida administrative

[18:41] code 12-D-9, and most of it focuses on remote hearings.

[18:46] And I will advise the board on that later on in this meeting.

[18:52] But the bottom line is that they were leaning very heavily towards Zoom, and then kind of

[18:58] backed off.

[18:59] I will tell you, I was a part of every single department of revenue workshop in hearing

[19:03] on all of the proposed rules advocating

[19:05] zealously for my vap clients.

[19:08] And so there's quite a few changes in here

[19:10] that are due to my statements along with other

[19:13] vap attorneys that came and advocated for their clients.

[19:18] And so they have backed off of pushing for Zoom.

[19:22] And now telephonic is still acceptable

[19:24] as long as Zoom is not participle.

[19:27] And then finally there are a few new DOR forms.

[19:30] one being the D.O.R. hearing the hearing notice, D.R. 488, I'm sorry, D.R. 481, and D.R. 481,

[19:38] R.M., and then there are two new petition, updates to petition filing forms, D.R. 486,

[19:43] and the D.R. 486 port.

[19:47] I'm standing good information. No vote needed on that correct?

[19:49] Correct.

[19:51] We're going to move on to M and I believe we can do all of these, right? Sorry. Sorry.

[19:55] I just wish you Mr. Lange.

[19:56] Just for the record, can you explain how in the tell-

[20:03] We have telephonic procedures that the special magistrate will qualify the person speaking, and they will ask them for their name, their address, their affiliation to the property, and our local policies and procedures are included here, and I can explain exactly what we have.

[20:25] I assume that under oath to rain.

[20:27] They are under oath, and while I appreciate that all of you take this process very seriously,

[20:35] our magistrates, we did this last year what we did away with the affidavit, and we had just

[20:39] the oath and the identifying of the person's speech verbally, and the magistrates came back

[20:49] and said that there weren't any issues, they didn't have any issues, but there will be,

[20:54] there will be just essentially the, the, the, the, the, the, the, the magistrate will ask for

[20:58] qualifying information.

[21:00] Thank you.

[21:01] My pleasure.

[21:02] Okay.

[21:02] The permission.

[21:03] Proceed to them.

[21:03] We're going to move on to M, and I believe we can take all of these right once you do.

[21:07] I will read these all into the record.

[21:09] I will advise for the record that all of these resources are in the room.

[21:13] And they are also on our honorable clerks of our website.

[21:16] And our website.

[21:17] I checked is compliant.

[21:18] Every link works, everything points where it needs to, and everything that is required to be there is there.

[21:25] We have a Florida administrative code 12D9, 12D10, the uniform rules of procedure for hearings, and value adjustment boards.

[21:35] We have Florida administrative code chapters or sections 12D51.001, 12D51.003.

[21:44] We have Florida Statutes 192, 193, 194 and 195.

[21:48] Florida government in Sunshine Manual, Florida Department of Revenue for uniform policies and procedures manual, all the VAB forms that have been adopted by the Department of Revenue, and a general information on the Florida property tax system,

[22:03] respective roles within the system, taxpayer opportunities to participate in the system, and property tax payer rights, and that document, which is M7, is included in your packet,

[22:14] It starts on digital page 115, and it is a three-page document, and I will advise that it has been updated with the taxpayer rights of having the right to appear using electronic or other communication equipment.

[22:30] Okay, great information.

[22:31] There's no questions.

[22:32] We'll entertain motion.

[22:34] So moved.

[22:35] And I'm most of my Mr.

[22:35] Vice Secretary for M1 through seven.

[22:38] Second.

[22:38] I can wish to lock him.

[22:40] All in favor?

[22:40] Aye.

[22:41] I carries four zero.

[22:43] Move on to N.

[22:45] Number one.

[22:46] Okay.

[22:47] And one is the ratification of.

[22:50] We can do these all three.

[22:51] We can do that.

[22:52] Yes, sir.

[22:52] We have the picture-shener information sheet,

[22:55] which is just gives a good little general synopsis

[22:58] of the bad process here in Hernando County and some of the things that a petitioner can expect.

[23:03] At mailing address filing fees, second document is the exchange of evidence information sheet,

[23:10] and that has to do this does not supersede. Florida rules and statutes on evidence exchange.

[23:17] This depends that with local requirements as far as what size to provide and how many copies of

[23:23] of evidence and thirdly is the telephonic hearing policies and this is where I will let you know

[23:30] that again due to the heavy work on the part of everybody involved in Florida, the Department

[23:36] of Revenue has allowed telephonic to be an appropriate method for electronic or other communication

[23:43] equipment.

[23:45] And so Zoom is not required at this time.

[23:48] Hernando County did find that Zoom was not participle and that's the language in the in the role

[23:53] They that they don't have to do Zoom if it's not participle

[23:56] But I do want to make sure that I let the board know that even though it's not required yet

[24:01] The Zoom's on the her assumes the teams web X, whichever you know

[24:04] I we use Zoom completely for all of them

[24:07] But it's on the horizon, okay

[24:09] It's going to happen and at some point when we do and are able in Hernando County to incorporate Zoom

[24:15] there's probably going to be a cost about it, and we'll need to talk with you all about funding.

[24:21] And it will hit the budget, and if that had been has anything else they want to add to that,

[24:25] I just was, I needed to make sure that you all understood that at this point we don't have additional costs.

[24:30] We're going to proceed continuing with telephonic, but at some point, if we do incorporate Zoom if we're required to incorporate Zoom,

[24:37] there's probably going to be some costs involved in implementing that.

[24:40] Yeah, we're painfully aware of the unfunded mandates from the state, thank all of us are, so the no surprise there.

[24:50] Hi, you press.

[24:51] I have been working with Kurt Corvant.

[24:53] Do you get our room ready for Zoom team hearings?

[24:58] And I believe he would like to speak.

[25:04] Thank you. Members,

[25:08] this room had gone over some changes in the past to make it more visible and we do

[25:14] believe we will be able to accommodate it for small costs. Obviously there is always going to be some sort

[25:19] of cost when it is after the fact that we did some foreplanning on this type of issue to be more

[25:29] because we have said cross-meets to apologize has advised that it is coming, you know, it's just

[25:36] unfortunately it's a way of the future that's coming. I prefer the in-house in person type thing

[25:43] and I will hold the rest of my comments regarding telephonic hearings for citizens.

[25:49] Thank you. Thank you for your information. Your team does a great job with the technology

[25:54] and that and I tell you I hope it doesn't come to the county commission meetings. That's going to be a circus.

[25:59] When all of this starts happening and everybody starts dying, I wanted to make a comment.

[26:03] I just, I pray it doesn't happen.

[26:05] I agree.

[26:05] It began kudos to my staff both in administrative services, which does the VAB support process

[26:12] and to the technology team for having the forethought to look at this kind of stuff.

[26:17] So we have a great team here in her name to unproud of the part of it.

[26:20] You absolutely do.

[26:22] I second half.

[26:24] I would like to just add for the board's information.

[26:26] and our experience with telephonic hearings

[26:30] are it's typically representatives

[26:33] that are representing multiple property

[26:36] that are filed.

[26:37] It's not your average homestead and own property owner.

[26:41] Those are very few.

[26:42] They want to come in person.

[26:43] They want to have a face-to-face

[26:45] and bring their evidence, they sit right here

[26:47] at this table, and have that back and forth

[26:50] with the property of Fraser's representatives

[26:52] and the magistrate.

[26:54] So we have a process that has been working

[26:56] very well for us for telephonic hearings, but I will provide you an update at the end of the season,

[27:04] so let you know if we've had an uptick in those residential property owners here, but that has not been

[27:10] our experience. Well, I would just for the record, I would imagine that most people, if the county is

[27:17] wrong and they prefer to send their evidence, there's a negotiation, and most of those are handled

[27:21] before they're hearing unless there's a clear conflict, correct? There can be a settlement with the

[27:26] or a withdrawal if they have it informal or a conference with the property ofraisers

[27:32] office, they can always withdraw or settle their petition prior to hearing even here

[27:37] at the table. We've had negotiations happen here and they withdraw or settle right

[27:42] here at the table and then the magistrate doesn't have to consider the evidence and provide

[27:46] a recommendation. That's

[27:47] always better. Of course.

[27:49] That's what

[27:49] we need to lawyers all the time to make that happen.

[27:51] All right, I'm going to give a change.

[27:53] Yes, sir.

[27:54] Mad, something on that.

[27:55] On behalf of our property prisoner who's not unable to be here today, but his staff absolutely

[28:00] is, since we had a changing of the guard, I will say that that negotiation process seems to have

[28:06] gone a lot more smoother than it has historically.

[28:09] In the past, I can attest to my staff.

[28:12] Well, I won't put them on the spot, but they'll attest it if someone had a disagreement.

[28:15] They would just point them to the VAB process.

[28:18] We're as now our property advisors in their staff are definitely more open to like having this open discussion before they even get to this process that we're talking about today

[28:27] So kudos to our property's printer staff as well. Definitely. I think Randy and his team are doing a fantastic job

[28:32] And that's better, but we wanted to go shade and we want to make sure if we're wrong and they have the evidence

[28:37] Let's not waste it by the time. Let's just let's just get it done and I see a lot of I see some head shaking at that

[28:42] That's a great thing. So good job. You guys

[28:44] There's no more questions we're looking for.

[28:46] Motion to approve and one through three.

[28:49] Motion to approve and one through three by Mr. Vice-secret.

[28:52] Second by Commissioner Loco on the favor.

[28:54] Hi.

[28:55] The carries four zero.

[28:57] All right, we're on to O public comment.

[28:58] Is anyone here from the public?

[29:00] We'd like to speak.

[29:01] Oh, there you go.

[29:02] Mr. Corbott.

[29:03] I mean, I need something to record.

[29:04] You know, mine.

[29:05] This is not perfect.

[29:07] Are you really coming up, though?

[29:08] Talk. Okay.

[29:09] All right.

[29:09] We're going to ask for a recognize Mr. Corbott.

[29:12] Thank you.

[29:13] Value adjustment board policy provides the opportunity at this point in the meeting to address

[29:17] the board concerning any matter on the agenda or concerning the Hernandez County

[29:21] Value adjustment board process.

[29:23] The board will not consider subject matter of any public comment which is provided with

[29:27] the intention of appealing in portion of any special matter should record or value adjustment

[29:31] board vinyl decision.

[29:32] As for students who Florida statute 194.036, the appropriate relief would be through the

[29:37] circuit court.

[29:38] The maximum time a lot of per speaker is three minutes.

[29:40] there are guidelines for public comment. If there are guidelines for public comment, please review

[29:45] those prior to approaching the board for comment. Thank you.

[29:49] We're going to miss Mr. Corbett. I'm not going to turn on the timer.

[29:51] I think you know the rules.

[29:52] Yeah.

[29:52] I will buy that promise.

[29:54] You guys have comments at the end that you'd like me to speak on.

[29:59] So the telephonic.

[30:00] In the team's issue, I won't say issue, the approaching item that we're going to have to deal with. My biggest concern during this process and working with staff is we're trying to make government more efficient.

[30:15] And the way that the DOR had gone down the path that was

[30:18] almost to the point where anybody at any point in time

[30:21] could request that.

[30:23] So in speaking with staff, logically,

[30:26] you would set up a meeting date or two or three

[30:28] for those types of meetings so that we don't have to have

[30:31] everybody come here or magistrates that we're paying.

[30:34] I can't remember what our rates are, but they've gone up

[30:36] as everything else has to drive here to sit on a telephonic hearing.

[30:41] I was my understanding that that was not something

[30:43] the D.R. are considered. And I hope that we can get some legislation continued in this process

[30:50] to fix that kind of inefficiency that exists in government. My second item is late filing.

[30:57] This has always been a problem for me. The law is very clear. Yeah, so many days to file it.

[31:04] I'm happy that they finally raised it from $15 to $50, which still doesn't cover anything.

[31:09] But I would love to see lake fees be raised to where at least cover the cost of the attorney

[31:16] having to review those types of issues because they still just pay the $50 fee and I would

[31:23] say 99% of the time and hernano at least those are denied because the reason for them supplying

[31:29] it is not adequate for the reasons they should be submitting.

[31:33] I know that's probably not a popular thing for the public but we have to have processes in place

[31:38] to remain efficient as we can.

[31:41] I agree 100%, but on the second item,

[31:43] I know the first item when you legislate of change

[31:45] has been on the second item, is that something we can address

[31:47] as far as that, or is that legislative?

[31:49] It's legislative, as well.

[31:51] And I don't know, Ms. Cowsby, if you've had other counties,

[31:54] issue the same kind of complaints,

[31:56] but it's just very frustrating.

[31:59] And a day when the state is saying this,

[32:00] you should be more efficient on this, this, and this,

[32:02] and then they allow a state agency to force

[32:05] the inefficiency down upon us, which I know you all view with, a regular race.

[32:11] I don't disagree with you one bit, a lot of my time, a lot of my, especially in September

[32:17] and October, is spent reviewing late-file petitions.

[32:21] And I can tell you that when I deny them, it does still save some money, because then we

[32:25] don't have to pay the magistrate to hear that matter, because there's not good cause for

[32:29] the late filing, but it is an impact on the board and on revenue.

[32:33] and I acknowledge that I try to get through them as quickly as I can and I don't rewrite

[32:39] every single one. I copy and paste language, so I try to keep them as efficient as possible

[32:44] because I'm cognizant that there is a financial impact. What you're saying is absolutely correct

[32:49] and it wouldn't hurt to charge a late filing fee if they're late. It's a good idea. Unfortunately,

[32:56] we can't do it. It is legislative. I would love to impact that way to soften the blow and

[33:02] frame more of the process on the person that's filing late.

[33:08] It's a very valid concern and I appreciate you lodging it today.

[33:11] So would it be value added for us to agree and consent that we

[33:15] ask a legislation to look into this?

[33:17] Maybe if there was a letter or something, so.

[33:19] I would like to commit to a lot of the speech first.

[33:21] I was right on.

[33:22] My question was actually to ask.

[33:25] Will the clerks as a clerks association going to request

[33:27] that it as a state of item this year?

[33:32] I don't know if it'll be one of our items this year.

[33:35] I know we are constantly historically speaking,

[33:38] our most far legislation is always geared around the courts

[33:40] because we have to ask the state for finances.

[33:43] Whereas in here, it's our comptroller also.

[33:45] We have to negotiate that with you all.

[33:48] There's a heavy, heavy push on the clerks and controllers around the state

[33:51] to focus more on the comptroller function also.

[33:54] And I have gotten a lot of feedback from folks that I work with

[34:00] around the state that are anxious to do this type of thing.

[34:03] So I could see it being a, we usually try to run an efficiency bill and the funding bill.

[34:09] So it would probably be one of those efficiency type bills that just address eight

[34:14] problem in the room.

[34:14] So yes, sir.

[34:15] I apologize.

[34:16] Yes, sir.

[34:17] I personally would have no problem if that actually is filed for you to reach out

[34:23] to me for a letter from me saying I would be an agreement with this as a commissioner.

[34:29] I agree as well.

[34:31] May I also add something just so you understand the impact?

[34:35] It doesn't actually impact the clerk's budget.

[34:38] It impacts, right?

[34:39] I mean, we're going to read on that.

[34:40] The bill goes to the BOCC in the school board, 60 percent, 40 percent.

[34:45] So what he's doing is he's actually advocating on behalf of you all's budget.

[34:49] But we're a team.

[34:51] We're a team.

[34:51] I mean, he's clerk to the lab.

[34:53] So I appreciate that support, but at the end of the day, it does impact really truly

[34:57] financially and impacts the BOCC in school board.

[35:00] Mr. Paul agrees and we can also, you know, get with your board, maybe we can get both of us together to agree to that, to add it, or we just take it up on a B.O.C. side. B.O.C.C. side.

[35:12] Thank you.

[35:15] That would be an appropriate, very appropriate move forward, looking at the last page of what the charges were last year.

[35:27] pretty substantial. Yeah, that's a large amount of money to for both of us to have to

[35:34] to expense. So yes, anything that we could do to work together would be appreciated.

[35:40] And ultimately our citizens, because that's where the money comes from. Definitely.

[35:44] Much of welcome. Yes. My last question would be for attorney. And I know you're very efficient,

[35:50] but I just when you were talking about, you know, copying and pasting and stuff,

[35:55] is it possible to have a denial form that just lists the different items and you can check off

[36:00] which ones are the ones that they know have not qualified for it.

[36:04] It could be, but I will tell you that it is so much more efficient to make sure that I stayed

[36:11] in there the petitioner provided X and then they provided Y and then due to that unfortunately

[36:16] pursuant to this rule. A lot of those things are already there. I just copy from one and

[36:23] to the other and then just add the information as far as what they provided and what I reviewed.

[36:28] But my review notes should sort of reflect what a recommended decision provides so that when

[36:34] the petitioner sees it, they can see that I am acknowledging they provided their airline flights

[36:39] and their whatever or they failed after being requested for their flight at January or their

[36:43] hotel state or whatever I am asking for, that they failed to provide that.

[36:48] So it has to be somewhat detailed because that that prevents me from having to go back

[36:53] Again, because trust, when I originally tried to do it and keep it super simple and said,

[36:57] unfortunately, pursuant to afford administrative code 12, the 9.015 sub-15, 14 sub-A,

[37:04] you did not need these qualifications, a lot of things came back.

[37:07] Well, what didn't I provide?

[37:09] What didn't I do?

[37:10] You doesn't even look like you looked at my information, so it prevents me having to go back

[37:15] again.

[37:16] It's a very detailed thing.

[37:17] It's done the first time and it's done, and I'm typically 15, and it's on those

[37:20] 15s, 20.

[37:21] Thank you.

[37:23] There's no other comments.

[37:24] Thank you, Ms. Corba.

[37:25] Thank you.

[37:26] We'll move on to Council's closing comments.

[37:29] Actually, we're going to pee one first.

[37:31] Do you want some food?

[37:31] Sorry.

[37:32] File petition.

[37:34] And you have that information in your packet.

[37:37] And you can see a little larger that you can see that our petition load has increased steadily.

[37:45] 2020, we'll start with just 2021.

[37:48] We had 171 petitions, then 2228, 223, 366, 224, 398, 225, 433, and at this point it looks like we've had two petitions filed this year so far.

[38:05] I think the number is going to drastically increase because the numbers, the property values are dropping.

[38:14] And I mean, I'm assuming our property page is going to do a great job, but that I'm sure they will.

[38:19] But there's definitely a change in the market.

[38:22] If anything, it's stagnant for sure.

[38:25] Commissioner Walker.

[38:27] The biggest challenge is for people understanding that property taxes are retroactive.

[38:36] I try to make sure I explain that to people.

[38:38] and your property was assessed on January 1st.

[38:40] It's a two-to-value.

[38:41] It doesn't matter what happens during this year.

[38:45] And it's very difficult for people to understand that.

[38:49] I've brought this up numerous times.

[38:51] Everyone knows that I'm involved in the real estate.

[38:52] I think one of the things that we need to change at the state level,

[38:56] quite frankly, is when homes are being sold rather than telling you

[39:00] what the previous owner of the property is paying in property taxes,

[39:04] it should say it should require you to show what the property taxes would

[39:08] be if purchased at list price. And then you would certainly see a big difference in how people

[39:14] address real estate. We don't want to do that.

[39:17] That might deter us in for my own problems.

[39:19] Well, that's fine. But in the end, it relieves a lot of other problems. I don't think there's

[39:23] too many real estate agents or brokers who would be upset with that. They'd probably rather

[39:28] because it keeps the headaches down. This is what it is. You know, you don't have to say,

[39:32] well, I can't really tell you what it's going to be. You have an estimate because we don't

[39:37] of that person disabled, that person living in the house 100 years, you know, if they bought

[39:41] it a year ago, you know, we don't know how their taxes were assessed and why.

[39:47] And I've heard conversations of this several times, it's not moved forward, but I'm almost

[39:53] to the point where I'm wondering if it's going to be something that maybe is even addressed

[39:56] at the federal level because it's a problem everywhere.

[39:58] Yeah, I had a

[40:00] I'll tell you a story. I had a chaude story. I had a bought-up property and did some work on and sold it, and it was a homestead

[40:05] prior, and the title company didn't do a good job of estimating the taxes and went from 6,000 to 17,000. I was on the hook.

[40:12] I had to cut each check and pay because they did estimate the taxes right because I had my portion that I was responsible for.

[40:20] And it was, I was like, is this legal thing? Yes, we should have estimated these taxes that you should have paid your portion.

[40:26] it was eye-opening. That's for sure. So there's definitely mistakes we made and we should disclose

[40:31] these things to the system. All right, when we move on to, we're done with P1, so we need P2 now.

[40:38] Yes, P2 is the additional compliance items and I will go through them as quickly as I can. You have

[40:42] the compliance checklist in your packet. It has been updated since because I did take the

[40:47] training in past the exam. So you have the compliance checklist. I have gone through this while

[40:53] We are going through the meeting and making sure that we address all the items.

[40:56] There are a few that I need to make sure that I get on the verbatim.

[40:59] I want to advise that I have verified that the citizen members have met the criteria required

[41:04] in Florida statute 194.015 in Florida administrative code, 12.0404.

[41:11] I would like to make sure that I get on the record that no verb members will be representing

[41:16] other governmental entities or taxpayers in any administrative or judicial review of property

[41:22] And what that means in plain language is if everybody could signify by yes or no, well any of you be representing a taxpayer property owner in a bad matter or in the courts with regards to property assessments or classifications exemptions.

[41:37] No.

[41:38] No.

[41:39] No.

[41:39] Have a negative on a report.

[41:40] Thank you very much.

[41:41] I've also identified council.

[41:43] If you had your personal property and had to do a VIP,

[41:47] that's different.

[41:48] as different, you are not representing

[41:49] an other governmental entity or other taxpayer,

[41:52] you'd be representing yourself.

[41:54] That's possible, that's possible.

[41:55] That's possible for anybody.

[41:57] Commissions, tax payer, and you have that right.

[42:00] For your own properties, absolutely.

[42:03] I will just want to make sure at Mr. Bicek,

[42:05] or you're not a member or employee of a taxing authority.

[42:08] You're welcome.

[42:08] Thank you.

[42:10] I will advise for the record of the devab

[42:11] is willing to consider any written complaint file

[42:13] with respect to a special magistrate by any party

[42:17] citizens. All procedures and forms of the board, our special magistrates, are in compliance

[42:22] of Florida statute 194, and section floor section 194, and Florida Ministry of Code 129. The

[42:29] vabbison compliance with Florida statute 194 and Florida Administrative Code 129, and I ensure

[42:34] that throughout the process. I will advise that our local procedures are ministerial in nature

[42:40] and are not inconsistent with governing statutes, case law, attorney general opinions, or rules

[42:45] the Department of Revenue. Finally, there are two items that I report every year cannot be

[42:50] have not been complied with at this time, and those two items are that all official magistrates

[42:55] have received the Department of Revenue training and have completed this same end past

[43:00] any corresponding exam, and that's because the training was issued on August 4th, and it's really

[43:05] only reasonable to expect that our magistrates to complete that training prior to holding hearings

[43:10] here in Hernando County and that administration and I make sure that we keep on top of that

[43:14] that if somebody is here to preside over hearings

[43:16] that they made sure to complete the training first.

[43:19] The remaining item is that the notices

[43:21] have been given to the chief executive officer

[43:24] of each municipality as provided in Florida statute 193.116.

[43:30] And what that is, is that when a petition is filed here

[43:32] in Hernandez County, if the property,

[43:34] the subject property falls within a municipality

[43:37] with a city of town of whatever it is.

[43:40] That notice of hearing needs to go to the petitioner

[43:43] the property appraiser and the CEO of that municipality or like position.

[43:48] That hasn't been accomplished because no hearings have been set yet, but I can assure

[43:52] you that that administration is really good about keeping on top of that and during the

[43:55] final meeting, I will bring back to you this compliance checklist complete with all of

[43:59] the special magistrate Department of Revenue Certifications for their training and complete

[44:04] with a copy of any of the notices that the administration has provided to the CEOs

[44:09] to be any municipality and with that my presentation for P-2 concludes.

[44:15] Thank you.

[44:15] Thank you, council.

[44:17] We're moving on to closing comments.

[44:19] Start with you council.

[44:20] Anything else?

[44:20] No, sir.

[44:21] I'd like to continue to come here to her name.

[44:23] Thank you.

[44:24] Thank you.

[44:25] Do a great job.

[44:26] Thank you.

[44:27] Mr. Wall.

[44:30] Okay.

[44:31] Just glad that I could help out this morning.

[44:33] Thank you so much.

[44:34] We appreciate you.

[44:35] You saved us.

[44:36] You saved us.

[44:36] So I've been aware I've not been on bad in the past been aware of what goes on

[44:43] But first time to participate and I certainly appreciate we appreciate you because we would have had the reschedule this afternoon and all of these people

[44:51] What had to come back? So you saved us all that's research. We love your excitement and if you'd like to join us

[45:00] It's a member. I'll let Mark down.

[45:02] There you go. I don't have anything else to worry about.

[45:05] Staff?

[45:07] All right. Well, let's now attend 48 with a journalist meeting of the value of just more work. Thank you.

Value Adjustment Board on 2026-08-14 10:00 AM - 2026 Season Organizational Meeting

Agenda

Transcript