Subject:
Title
Election of Value Adjustment Board Chairperson
End
Fiscal Impact:
None
Dept/Office:
County Attorney’s Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners elect two members of the Board to serve on the Value Adjustment Board, and one of these members to serve as the chairperson.
End
Summary Explanation and Background:
Section 194.015, Florida Statutes provides for the creation and composition of value adjustment boards:
“Value adjustment board.-There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. …”
The Department of Revenue has opined that the governing body of the county should elect the value adjustment board (VAB) chairperson prior to the annual VAB organizational meeting, rather than having the VAB elect its chairperson:
“For consistency, we read the word ‘elected’ as action by the county governing body or school board. The statute states the county governing body shall elect two members to the VAB, then the statute says one of whom shall be elected chair. The statute proceeds to describe the school board member as ‘elected’ by the school board. Nowhere in this statutory process does it suggest that the VAB elects a chair. […]
“The election of the VAB chair by the county governing body also relieves the VAB of the task of beginning a meeting without an elected chair and then completing the election during the initial meeting, which would typically be the organizational meeting of the VAB.”
The VAB will hold its organizational meeting for the 2025 tax year on August 15. Presently, Commissioners Adkinson and Altman serve on the VAB, with Commissioner Altman serving as the chairperson.
Clerk to the Board Instructions:
Please provide a copy of the Clerk’s Memorandum to the Clerk to the Value Adjustment Board, the County Manager’s Office, the County Attorney’s Office, the Property Appraiser, the School Board, and the Tax Collector.