Item Coversheet



BOCC AGENDA ITEM

Item Title:Value Adjustment Board -Citizen Representatives
Date:11/9/2020
Department:County Manager's Office
Background:

The Value Adjustment Board is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB clerk in the county where the property is located. The VAB is an independent entity not affiliated with the property appraiser or the tax collector.

 

 

Per Florida Statute 194, appeals will be heard before the VAB’s appointed Special Magistrates who will make recommendations to the VAB in order to render a final decision.

 

 

The Board consists of the following: 

 

  • Two (2) members of the Board of County Commissioners (one of whom shall serve as the Chairman)
  • One (1) member of the School Board, elected by the School Board  
  • Two (2) citizen members, one of whom shall be appointed by the Board of County Commissioners and must own homestead property in Nassau County and the other appointed by the School Board and must own a business occupying commercial space within the School District. The citizen member may not be a member or an employee of any taxing authority and may not be a person who represents property owners in any administrative or judicial review of property taxes.

 

The VAB is in need of a citizen representative to replace Ms. Dawn Hagel who resigned from the position in August. The VAB also wishes to appoint an alternate citizen representative to attend when the regular appointee is unable too. 

 

 

Attached are resumes from individuals wishing to be appointed to the VAB. All resumes have been reviewed by the VAB Attorney, Ms. Teresa Prince to ensure they meet the requirements. 

 


Request:
Appoint one citizen representative and one alternate to the Value Adjustment Board. 
Financial/Economic Impact to Future Years Budgeting Process or Effect on Citizens:
The Value Adjustment Board (VAB) serves as the decision-making authority when there is a disagreement between the taxpayer and Property Appraiser concerning property exemptions, classifications and valuations.
Action Requested and Recommendation:
Appoint one citizen representative and one alternate to the Value Adjustment Board. 
Is this action consistent with the Nassau County Comprehensive Land Use Plan?
Funding Source:
N/A
Additional Information Needed for Contracts/Agreements (If Applicable)
Contract Number assigned by Contracts Management:
N/A
For non-governmental agencies, has the document been sent to the vendor for signature?
N/A
Does the document need to be recorded? If so, who will pay the recordation fee?
N/A
Are there any special mailing instructions? (Include contact name, address, deadline for submittal, how to mail such as express mail, FedEx, etc):
N/A
How many originals are needed?
N/A
ATTACHMENTS:
DescriptionUpload DateType
VAB Applicants11/5/2020Cover Memo