Broward County Commission Regular Meeting
Director's Name: Andrew J. Meyers
Department: County Attorney
Information
Requested Action
title
MOTION TO APPOINT chairperson for the Broward County Value Adjustment Board.
body
Why Action is Necessary
Board action is required to appoint a chairperson for the Value Adjustment Board.
What Action Accomplishes
Appoints a chairperson for the Value Adjustment Board.
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
Summary Explanation/Background
Under Florida law, every county must have a Value Adjustment Board (“VAB”) in which owners may appeal the valuation of their property taxes. Section 194.015, Florida Statutes, provides that the VAB should consist of two members of its governing board, the Board of County Commissioners (“Board”). Historically, the VAB has elected its chairperson by vote of its members. Commissioner Mark Bogen currently serves as the VAB chairperson.
In response to an inquiry by Leon County, the Florida Department of Revenue (“FDOR”) recently clarified that Section 194.015 should be construed to require not only that the County Commission appoint two members, but also that the County Commission select one of the two appointed County Commissioners to serve as the VAB chairperson. The FDOR’s memorandum is attached for reference as Exhibit 1.
This item permits the Board to select the chairperson for the VAB.
Source of Additional Information
René D. Harrod, Chief Deputy County Attorney, 954-357-7600
Fiscal Impact
Fiscal Impact/Cost Summary
None.