Miami-Dade Legislative Item
File Number: 083105
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File Number: 083105 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1389-08 Control: Board of County Commissioners
File Name: ELIMINATE RQMT PROPERTY APPRAISAL REVIEW BY VALUE ADJUSTMENT Introduced: 10/28/2008
Requester: NONE Cost: Final Action: 12/2/2008
Agenda Date: 12/2/2008 Agenda Item Number: 11A25
Notes: Title: RESOLUTION URGING THE FLORIDA DEPARTMENT OF REVENUE TO REVISE PROPOSED RULES TO ELIMINATE THE REQUIREMENT THAT EACH SPECIAL MAGISTRATE’S PROPERTY APPRAISAL DECISION IS REVIEWED BY THE VALUE ADJUSTMENT BOARD AND TO MAKE SUCH OTHER CHANGES THAT ARE NEEDED TO ELIMINATE THE DETRIMENTAL EFFECTS THE PROPOSED RULES IN THEIR CURRENT FORM MAY HAVE ON THE VALUE ADJUSTMENT BOARD
Indexes: PROPERTY APPRAISER
  VALUE ADJUSTMENT BOARD
Sponsors: Carlos A. Gimenez, Prime Sponsor
  Audrey M. Edmonson, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 12/2/2008 11A25 Adopted P
REPORT: Commissioner Seijas expressed her opinion that the soon-to-be-elected property appraiser should have the opportunity to state his position regarding this issue. Commissioner Gimenez explained that the foregoing resolution addressed the impact of various rules on the Value Adjustment Board (VAB), particularly the requirement that the VAB review individually, every appeal filed and render a determination. In response to Commissioner Seijas’ suggestion that the Board pursue a change to this rule, Commissioner Gimenez noted the previous system allowed the appeals to be reviewed in blocks; however, the new rules now required appeals be reviewed, recorded, and decision issued individually. He noted there were currently 93,000 appeals awaiting VAB decisions. There being no further questions or comments, the Board proceeded to vote.

Budget and Finance Committee 11/4/2008 2D Forwarded to BCC with a favorable recommendation P

County Attorney 10/28/2008 Assigned Budget and Finance Committee 11/4/2008

County Attorney 10/28/2008 Assigned Jess M. McCarty 10/29/2008

Legislative Text


TITLE
RESOLUTION URGING THE FLORIDA DEPARTMENT OF REVENUE TO REVISE PROPOSED RULES TO ELIMINATE THE REQUIREMENT THAT EACH SPECIAL MAGISTRATE’S PROPERTY APPRAISAL DECISION IS REVIEWED BY THE VALUE ADJUSTMENT BOARD AND TO MAKE SUCH OTHER CHANGES THAT ARE NEEDED TO ELIMINATE THE DETRIMENTAL EFFECTS THE PROPOSED RULES IN THEIR CURRENT FORM MAY HAVE ON THE VALUE ADJUSTMENT BOARD

BODY

WHEREAS, during the 2008 regular session, the Florida Legislature passed and the Governor signed into law H.B. 909, Chapter 2008-197, Laws of Florida, related to property taxation and Value Adjustment Boards; and
WHEREAS, among other things, H.B. 909 required the Florida Department of Revenue (FDOR) to develop uniform policies and procedures for use by Value Adjustment Boards, special magistrates, and taxpayers in Value Adjustment Board (VAB) proceedings; and
WHEREAS, in October, 2008, FDOR released for public comment proposed rules setting uniform procedures for hearings before VABs and special magistrates; and
WHEREAS, among other provisions, FDOR’s proposed rules require the VAB to review each and every decision recommended by the special magistrates to determine:
(a) Whether the findings of fact are supported by sufficiently relevant and credible evidence and otherwise meet the requirements of law;
(b) Whether the conclusions of law are supported by sufficiently relevant and credible evidence, findings of fact and applicable provisions of law; and
(c) Whether the reasons for the recommended decision are sufficient; and
WHEREAS, over 93,000 VAB petitions have been filed in Miami-Dade County challenging 2008 property appraisal; and
WHEREAS, it is not practical to have all 93,000 petitions reviewed by the VAB following a special magistrate’s recommendation,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the Florida Department of Revenue to revise proposed rules to eliminate the requirement that each Special Magistrate’s property appraisal decision is reviewed by the Value Adjustment Board, and make such other changes to the proposed rules that are needed to eliminate the detrimental effects the proposed rules in their current form may have on the Value Adjustment Board.
Section 2. Directs the Clerk of the Board to transmit copies of this resolution to the Executive Director of the Florida Department of Revenue.
The Prime Sponsor of the foregoing resolution is Commissioner Carlos A. Gimenez. It was offered by Commissioner , who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows:



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