Value Adjustment Board

Hernando County Value Adjustment Board Organizational Meeting Minutes July 28, 2023 CALL TO ORDER The meeting was called to order at 10:00 a.m. on Friday, July 28, 2023, in the John Law Ayers County Commission Chambers, Government Center, Brooksville, Florida. Attendee Name Title John Allocco Chairman, Commissioner Thomas Beisacher Vice Chairman, Citizen Member Mark Johnson School Board Member Holly Cosby Legal Counsel Heidi Kurppe Administrative Services Supervisor Patricia Tapia Deputy Clerk Commissioner Steve Champion was not present at the meeting. Citizen Member Mr. Matt Mulvaney was not present when the meeting began. Invocation Pledge of Allegiance Introductions RECESS/RECONVENE The Board recessed at 9:05 a.m. and reconvened at 9:10 a.m. 2023 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. AFFIDAVIT OF PUBLICATION AND VERIFICATION OF QUORUM Mrs. Cosby reviewed the affidavit of publication and verified that a quorum of the Board was present. SELECTION/CONFIRMATION OF CHAIR (Commissioner) and VICE CHAIR Florida Statutes (FS), Chapter 194.015, stipulated that a member of the governing body of the County shall be elected Chairperson. Hernando CountyPage 1Value Adjustment Board

Minutes July 28, 2023Organizational Meeting Motion To keep the same Chairman of Comm. Allocco and Vice Chairman of Thomas Beisacher. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney APPROVAL OF AGENDA Motion To approve. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney APPROVAL OF MINUTES The Minutes for the March 9, 2023, meeting were submitted for approval. Motion To approve. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney 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 approve with noted changes. Hernando CountyPage 2Value Adjustment Board

Minutes July 28, 2023Organizational Meeting RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney 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: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney 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, 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 Hernando CountyPage 3Value Adjustment Board

Minutes July 28, 2023Organizational Meeting To accept all the applicants. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney Contract for Services of Special Magistrates The proposed Contract for Services of Special Magistrate was provided to the Board. Motion To approve. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney Authorization to Conduct Telephonic Hearings 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: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney Tentative Hearing Schedule and Value Adjustment Board 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 2024. Special Magistrate Orientation Converted to Recap Packet Mrs. Cosby advised the Board that the Special Magistrate Orientation Meeting was converted to a Recap packet. Hernando CountyPage 4Value Adjustment Board

Minutes July 28, 2023Organizational Meeting Motion To approve. RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney 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 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. 2023-01). RESULT: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney INITIAL CERTIFICATIONS OF THE VALUE ADJUSTMENT BOARD 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: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson and Beisacher ABSENT: Champion and Mulvaney Hernando CountyPage 5Value Adjustment Board

Minutes July 28, 2023Organizational Meeting Citizen Member Mr. Matt Mulvaney joined the meeting. 2023 LEGISLATIVE CHANGES Mrs. Cosby advised the Board that there were no changes that would impact the administrative functions and proceedings of the VAB. LEGAL ISSUES 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, 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: ADOPTED MOVER: Mark Johnson SECONDER: Thomas Beisacher AYES: Allocco, Johnson, Beisacher and Mulvaney ABSENT: Champion LOCAL ADMINISTRATIVE PROCEDURES 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 ratify and approve the Petitioner Information Sheet. RESULT: ADOPTED MOVER: Thomas Beisacher SECONDER: Mark Johnson AYES: Allocco, Johnson, Beisacher and Mulvaney ABSENT: Champion PUBLIC COMMENTS There were no public comments. Hernando CountyPage 6Value Adjustment Board

Minutes July 28, 2023Organizational Meeting VAB ADMINISTRATION AND VAB COUNSEL CLOSING COMMENTS VAB Clerk’s Report on Filed Petitions, FAC12D-9.013(2) VAB Legal Counsel Organizational Meeting Checklist ADJOURNMENT The meeting was adjourned at 10:35 a.m. Hernando CountyPage 7Value Adjustment Board