2013 Spring newsletter

Florida Chapter of IAAO

Spring 2013

Staying Appraised

ANNUAL CONFERENCE APPROACHING

2013 Florida Chapter of the IAAO Annual Conference

Hyatt Regency Sarasota April 30—May 3, 2013

Seminar April 30th, 9-5

Cost: Members $85, non-members $105

Dirty Deeds Explained Dirt Cheap

INSIDE THIS ISSUE

Conference May 1st-3rd

President’s Message .......... 2

May 1—Welcome and General Session

IAAO Report ........................ 4

Best Practices ...................... 6

May 2—Real Estate Track, Exemptions Track and IT/GIS Track

Professional Designation . 8

May 3—General Session, legislative and legal updates

Member Spotlight .............. 9

Cost: $85 Member, $105 Non-Member

Past President’s Message 10

Legal Corner ...................... 11

Register for the conference here or visit fciaao.org

County Spotlight ............... 13

Peanut Gallery .................. 14

Board Nomination ........... 15

ROOM RESERVATIONS

Please Note : Deadline to reserve under the special conference room pricing is April 7th. Reservations must be made through the follow- ing website to receive the special pricing: CLICK HERE TO RESERVE A ROOM

2012-2013 FCIAAO

PRESIDENT’S MESSAGE

EXECUTIVE BOARD

PRESIDENT Lainie Claudio, CFE Assistant Property Appraiser Marion County

“Together we can continue to make our chapter stronger. ” As I write this, our offices are well underway in the preparation of the 2013 Assessment Roll; the legislative session is in full swing and the Department of Revenue (DOR) offered a workshop that provided an overview on Coefficient of Price-Related Bias (PRB). DOR will be using the PRB in conjunction with the Price- Related Differential (PRD), for statistical analysis purposes of tax rolls, which is another method of testing vertical equity. As a re- sult, we have implemented the PRB methodology into our statis- tical analysis program, along with other tax roll submittal changes, such as sub-stratification. Regardless of what is required of our offices, we have learned to adapt quickly and efficiently. Jan Cornelius, Chief Deputy Prop- erty Appraiser for Volusia County, wrote this issue’s Best Prac- tices article titled, ―The Silver Lining of the Economic Down- turn‖. The article gives an excellent depiction of how the Volusia County Property Appraiser’s office combated those changes in an innovative way. As stated in the article, ―it would be difficult to pinpoint exactly where we would be from an industry standpoint had the economic downturn not occurred, but I believe by trying to keep ahead of the curve, we are further ahead. In essence, we can all relate to the importance of keeping ahead of the curve.‖ The Best Practices article series has allowed us to share and high- light best practices of property appraiser’s offices from across the state. We again have the opportunity to do just that in Sarasota, The FCIAAO Executive Board met on Friday, March 8, 2013 at the Seminole County Property Appraiser’s office. I am pleased to report that at the start of our board meeting we were honored to have the Hon. David Johnson, Seminole County Property Appraiser install our newest board member Tracy Drake, As- sistant Property Appraiser for Clay County. We want to welcome Tracy and we look forward to his involvement with the board and the chap- ter. Lainie Claudio, CFE President

VICE PRESIDENT Neil “Nick” Nikkinen, AAS, CFE Director of Real Property Assessment Putnam County

2 ND VICE PRESIDENT Alice Weinberg Community Service Director Seminole County

TREASURER Doug Will, AAS, CFE

Chief Deputy Leon County

SECRETARY Todd Finlayson, CFE

Director of TPP St. Lucie County

MEMBERSHIP DIRECTOR Katie Casey, CFE Training & Development Coord. Orange County DIRECTOR Justin Edwards, CFE Office Operations Supervisor Putnam County

DIRECTOR Brian Loughrey, CFE Administrative Director Sarasota County

DIRECTOR Tracy Drake, CAE, RES, AAS, CFE Assistant Property Appraiser Clay County

IMMEDIATE PAST PRESIDENT Sheila Crapo, CFE Appraisal Consultant

Alachua County

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Spring 2013 Newsletter of the FCIAAO

Florida April 30 – May 3, at the 2013 FCIAAO Semi- nar and Annual Conference. The seminar topics in- clude problem deeds, trust issues, and more. The con- ference follows the seminar and offers three interest- ing tracks on various topics, Real Estate, Exemptions, and IT/GIS. We are also pleased to welcome the President of IAAO, Rob Turner, who will address the chapter during our general session and will be sharing his insight and update on IAAO. Furthermore, we will be conducting the Chapter’s Annual Business Meeting and Installation of Officers at the Banquet on Thurs- day evening. I want to thank the Chapter’s Board and Committees for putting the seminar and conference together, and a special thank you to the presenters and vendors for their contribution to our conference.

Lainie Claudio, Hon. David Johnson and Tracy Drake

The FCIAAO Seminar and Conferences are developed for you, the member. Therefore, we encourage you to contact your board members, or committee members with suggestions on topics you would like presented at future conferences. Together we can continue to make our chapter stronger.

We look forward to seeing you in Sarasota!

Sincerely, Lainie Claudio, CFE President of FCIAAO

FCIAAO EXECUTIVE BOARD WELCOMES NEWMEMBERS

Hon. Carey Baker

Hon. Bob Henriquez

Rachel Peters

Hon. Dana Blickley

Hon. A. Michael Hickox

Linda Rankin

Robert Brunk

Ronald Hiepe

Duane Rodenberger

Richard Bullard

Karen Jones

Amanda Rupard

Tonya Caldwell

Brian Lasher

Hon. Scott Russell

Peter Coonan

David Ledgerwood

Christine Schluter

Nereia Cormier

Misty Liebert

Julie Schroeder

Jennifer Craig

Kevin Lilly

Tiffani Siegel

Daniel Crumley

Samuel McCarter

Bill Ward

Charles Flowers

Brian Mills

Sumner Webster

Janet Fugate

Anna Pelts

Carl Graham

Diane Pendleton

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Spring 2013 Newsletter of the FCIAAO

IAAO REPORT

Florida Chapter IAAO was recently well represented at the Kansas City IAAO Leadership Days held the week of February 8th, 2013. Leadership Day atten- dees tackled committee agendas bright and early on Friday morning with fel- low members; a networking luncheon with other IAAO committee members, staff and board members was held mid-day before everyone returned to their meetings. Following IAAO President Rob Turner’s opening remarks at the luncheon, committee members introduced themselves and President Turner introduced his board and IAAO Executive Director Lisa Daniels, IAAO staff and liaisons.

Alice Weinberg

The chairman of each committee diligently prepares in advance a meeting agenda and an IAAO staff member is assigned to each committee. Minutes are taken and later submitted for a report to the IAAO Board of Directors. Throughout the first day, committees met briefly with members of the Board of Directors as they dropped by each meeting for informal remarks and to listen and offer their assis- tance. Members of the Florida Chapter IAAO who are participating as committee members and who were present at the recent Leadership Days include:

Lainie Claudio (Marion County): Member Services Committee

Ed Crapo (Alachua County): ―Super Chair‖

Sheila Crapo (Alachua County): Communications Committee

Tracy Drake (Clay County): Councils and Sections Committee

Colleen Keene (Alachua County): Conference Content Committee

Bill Wadsworth (Affiliate Member) Chair CEAA Committee

Alice Weinberg (Seminole County): Certificate of Excellence in Assessment Administration Special Committee

“Another objective for Leadership Days is to allow the coordination of ef- forts between committees .”

Over 65 committee members were present for the two day session designed to expedite committee as- signments and allow a face to face opportunity for staff and fellow team members. Chairs communi- cate in advance with their team regarding goals and assignments, and they prepare an agenda to pro- vide specifics regarding the committee’s responsibilities. As mentioned previously, an IAAO staff member is assigned to each of the 13 committees. Another objective for Leadership Days is to allow the coordination of efforts between committees al- lowing a better understanding of each group’s goals. During the Saturday afternoon Wrap-Up Ses- sion, a brief presentation is made to all attendees regarding the results of the committee meetings.

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Spring 2013 Newsletter of the FCIAAO

Committee appointments are made annually by the current IAAO President and approved by the Board of Directors. The thirteen committees include: Technical Assistance, Research, Membership Services, Councils & Sections, Planning & Rules, Chapters & Affiliates, Communications, Education, USPAP, Conference Content, CEAA Special Committee, Instructor Relations Sub-Committee and Professional Designa- tions Sub Committee. The second Leadership Days will be held the first week of November to follow up committee goals and to assess the outcome of the annual conference.

Article Contributor: Alice Weinberg, Community Service Director,

Seminole County

IAAO CERTIFICATE OF EXCELLENCE

The IAAO Certificate of Excellence in Assessment Administration is the highest professional honor a jurisdiction can obtain. The Florida Chapter of the IAAO is proud to have nine (9) jurisdictions that have qualified for the IAAO’s Certificate of Excellence in Assessment Administration. At the last IAAO Annual Conference Florida jurisdictions represented nearly half of all of the jurisdictions that have achieved this recognition. The Certificate of Excellence recognizes and requires a high level of ap- praisal and assessment proficiency and teamwork throughout the entire office. The Florida Chapter would like to encourage other Florida Property Appraiser’s offices to obtain a Cer- tificate of Excellence and keep our State and our Chapter at the forefront of appraisal and assessment practices. The Certificate of Excellence recognizes the hard work of the entire staff. Candidates for the Certificate of Excellence will learn about their organization’s strengths and weaknesses and further develop the strong office teamwork and group achievement that is required to complete the Certifi- cate’s rigorous requirements.

In addition to the recognition as an industry leader that the jurisdiction achieves with the Certificate of Excellence, other benefits include:

Enhancing the public trust Promoting staff and individual professionalism Focusing staff on strategic goals Developing additional staff teamwork Boosting staff morale

If you are interested, additional information about the IAAO Certificate of Excellence in Assessment Administration can be found in the ―Awards & Recognition‖ section of the IAAO website or you can send your questions directly to the IAAO staff liaison for the Certificate of Excellence in Assessment Administration Special Committee via email to excellence@iaao.org .

Article Contributor: Bill Wadsworth, Radiant Software Inc., IAAO Research Committee

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Spring 2013 Newsletter of the FCIAAO

BEST PRACTICES “THE SILVER LINING OF THE ECONOMIC DOWNTURN” I like to think of myself as an optimist, but there is no sugar coating the economic devastation and decline in property values that occurred during the last five years. The enormous drop in the stock market and collapse of the real estate market, while unemployment and foreclosure figures rose like a high tide, is something most of us probably never saw coming. Yet, as I dare say, the real estate market appears to have stabilized, we can begin to see some blue sky among those same storm clouds that we all had to weather. While we may have been unprepared for what happened, it was pretty obvious from the beginning of this chaotic period that we had better come up with some creative ways to get our jobs done. After all, the responsibilities of the Property Appraiser’s Office hadn’t changed; we still had a tax roll to prepare each year. While we all endured budget cuts that resulted in less staff and resources, our job got a little more difficult as we faced the challenge of appraising properties with a limited number of sales, many of which were foreclosures. We have had to learn to do more with less. Jan Cornelius, CFE you hear, but you really don’t ―get‖ until you are able to experience it, usually not by choice. It can be likened to something your parents tell you while you’re growing up, but you really don’t fully under- stand what they have said until you have that life experience for yourself. Necessity has changed the way Property Appraisers around the state do business. In a very quiet, unassuming manner, we have all had to innovate and think outside the box, making some major procedural changes to get our jobs done. To me, therein lies the ―silver lining‖. The changes our offices have had to implement over the past five years, whether they involved person- nel, technology or methodology have reshaped the mass appraisal industry and have made us much more efficient and effective. These changes are here to stay. Let’s face it, you’re not going to get back those six appraiser positions you’ve lost or those eight vehicles you had to cut, but then again, we are finding they are really no longer needed. Our Property Appraiser, Morgan Gilreath, has written extensively and done several presentations on appraising in our recent declining market; with everything from using time adjustments, to different types of market evidence, to comparable neighborhoods, to qualifying foreclosures and short sales. So, I won’t try to expand on much of that, except to say, the events of the last five years did force our staff to re-examine the way that we looked at the market and resulted in some significant changes to our valuation process. These changes involved utilization of more data and detail, and will remain as part of our tax roll procedures. Another important component to redefining ourselves has been technology. I find it ironic that at the same period of time that there was an economic meltdown, there was also a firestorm of technological “For too long, we’ve all been doing our own thing, sometimes duplicating services or data. ” We have all heard the saying ―necessity is the mother of invention‖. This is one of those phrases that

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Spring 2013 Newsletter of the FCIAAO

innovation being developed. Technology is moving so rapidly, and is probably our best opportunity for efficiencies. Our office was a little late getting to the ―Pictometry Party‖, but now that we have it, we have seen great results. It has decreased the time our appraisers are in the field by almost half, while increasing productivity. As Morgan says, ―having an appraiser drive out to a property and pull a tape around a building is our biggest expense‖, but now we can review most properties from our desk- top. I know many counties already have Pictometry or some comparable product, but if your county does not, do whatever you can to obtain it. We are now in the process of sharing Pictometry with other county departments, so they can work with it and see how it can benefit them. Our goal is to be able to have a flight each year, with the cost divided among the departments using it. Eventually, we will probably get the cities involved as well. It doesn’t seem that information flows well between most governmental departments. For too long, we’ve all been doing our own thing, sometimes duplicating services or data. Our office is trying to change this mentality by reaching out to other county departments to share information and technol- ogy. Just two weeks ago, we went to a demonstration for a product that has the potential of being the next game changer. Volusia County has a document manager (scanning) system known as Liberty, which was purchased by On Base, so the county is in the process of a conversion between the two companies. Our IT Director informed us about a module to the On Base system that allows plans to be scanned. We already have access to plans scanned in the Building Department’s system, but, unfortunately, it is difficult to read the dimensions unless it is a small ―cookie cutter‖ house. With the On Base system you’re able to zoom in and measure to scale on the screen, write notes on the document and export the sketch. We are currently trying to determine if the sketch could be imported directly into our CAMA system. Either way, this tool could be a huge time saver for new construction and additions, especially for commercial properties and complex dwellings. We are very excited about the possibilities. In conclusion, it would be difficult to pinpoint exactly where we would be from an industry standpoint had the economic downturn not occurred, but I believe by trying to keep ahead of the curve, we are further ahead. In our office and most likely in yours, we have done what the public has been clamoring about for years, that government needs to be more like private industry. We’ve cut the fat; we’re lean and mean, and much more efficient, while still keeping our high level of professional standards and quality service to the taxpayer. That’s a pretty bright ―silver lining‖ to come from such a dark ominous cloud.

Article Contributor: Jan Cornelius, CFE, Chief Deputy, Volusia County

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Spring 2013 Newsletter of the FCIAAO

PROFESSIONAL DESIGNATION SPOTLIGHT: TRACY S. DRAKE, CAE, RES, AAS, CFE

When did you begin your career in the assessment field?

I began working for the Clay County Property Appraiser’s Office in 1993.

Did you intend to pursue three designations? No. I joined the IAAO in 1998 and initially applied for CAE candidacy. I soon realized that I had most of the requirements for the other designations, so I was able to complete the

Tracy S. Drake

AAS in 2000 and the RES in 2009. A friend of mine was pursuing his MAI designation, so we ―buddied-up‖ and worked on our commercial demos together. Finally, I received the CAE in 2012. It has been one of the most rewarding aspects of my professional development. Do you participate in any type of mentoring or advisory programs? I have been a member of the FCIAAO Professional Development Committee since 2001, and am currently an IAAO Profes- sional Designation Advisor (PDA) for the CAE, RES, and AAS designations. If anyone has questions about these designations, please contact me. Of the designations you have obtained, which one would you recommend? Tough ques- tion. Although the CAE seems to be held in the highest regard, I believe the AAS is the designation that I would encourage those working in assessment offices to pursue. Successful completion of the re- quired education, case study, and master exam provides a well-rounded foundation and understand- ing of the mass appraisal process. How can others join this effort to promote designations? The FCIAAO Professional Develop- ment Committee has done a good job of mentoring and promoting designations, but I believe we can do much more. I personally know how frustrating it can be to receive limited assistance during the designation process. Given that the educational materials, case studies, and master exams are occa- sionally revised, the committee needs advisors that are familiar with the changes and willing to pro- vide mentoring and encouragement to candidates. The FCIAAO Executive Board is seeking Professional Designation Advisors (PDA) to serve on the Professional Development Committee. To submit your name for considera- tion, please contact Tracy Drake at tdrake@ccpao.com.

PLEASE JOIN THE FCIAAO IN CONGRATULATING THE 2013 TONY HODGE AWARD RECIPIENTS:

Dave Adomatis, PPS

Tom Albanese, RES

Tracy Drake, CAE

Palm Beach County

Palm Beach County

Clay County

Brian Overfield, RES

Amber Ackley, RES

Palm Beach County

Palm Beach County

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Spring 2013 Newsletter of the FCIAAO

MEMBER SPOTLIGHT: KENYA BROWN, CFE MADISON COUNTY

What do you do for the PA? I am director of management, being that our office is an 8 person office my responsibilities range from customer service to performing payroll. I’m responsible for maintaining records and keypunching all exemptions. I assist with scheduling field personnel for site visits during exemption season. I maintain all updates and backups to (CAMA) and related systems; as well as assist the chief deputy in all work related to preparing the tax roll. I’m sure there are other responsibilities that I’ve not mentioned that I perform but the idea here is that everyone in the office shares the workload.

Kenya Brown, CFE

How long have you been employed with the PA? In May 2005 I transferred from the BOCC office where I was previously employed since October 1999.

What do you like most about your job? My first thought to this was I’ve been enjoying finding exemption violators but by the end of that whole process I’m actually feeling sorry for the citizens. So I prefer being able to come to work and have a productive day assisting customers with issues that can easily be resolved and them being happy by the time they leave our office.

What do you find challenging about your job? It’s a real challenge trying to help the citizens to understand all the changes that the legislature makes as well as what guidelines are in place for our office to follow.

What was your first job? My first job was as a cashier and bookkeeper at Har- vey’s supermarket. I started working for this company while I was a junior in high school.

Where were you born? I was born in a small town (population 3,000) in South Georgia called Hahira. This town is known for its annual Hahira honey bee festival that attracts any- where from 20,000 to 36,000 visitors.

Where was your best vacation ever? I’ve traveled to several places over the past few years, but my most favorite place that I’ve visited has been Ocho Rios, Jamaica. This was my best vacation be- cause I climbed the famous Dunn’s River Falls with family and friends and enjoyed the entire trip.

Continued on next page

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Spring 2013 Newsletter of the FCIAAO

(Member Spotlight continued) What do you plan to do when you retire? Retirement is so far off for me that much planning hasn’t been implemented. The thought of retirement would be traveling to places like Alaska, Hawaii and France.

What are your hobbies? My hobbies consist of shopping. I love internet shopping because I can shop as much and as long as I want uninterrupted.

PAST PRESIDENT’S MESSAGE

I just wanted to take this opportunity to say Thank You to the members of the Florida Chapter for allowing me to serve on the board first as the Membership director and then as President of this great organization. I have met and worked with some outstanding people over the last 10 years while I was on the Executive Board. The board strives to bring exceptional educational opportunities to our members year after year. I can say in my last ten years I feel we have made great strides in this area and have been told by more than one person that our Confer-

Sheila M. Crapo, CFE

ences are one of if not the best conferences they have attended. It takes dedication and hard work to make this chapter what it is and of course we couldn’t do it without you all, our outstanding members. Florida Chapter of IAAO is the largest chapter and we strive to be the best at what we do! So as I go off the board at our upcoming conference I encourage those of you who have a desire to give back to the chapter to do so by volunteering for a committee, get involved, take the challenge. I guarantee it will be well worth it.

In closing I would like to leave you with this thought:

―We make a living by what we get, but we make a life by what we give.‖

-Winston Churchill

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Spring 2013 Newsletter of the FCIAAO

LEGAL CORNER Many thanks to Lainie for asking me to submit an article for the Legal Corner section of the FCIAAO newsletter. My favorite part of the newsletter has always been From the Peanut Gallery by Bruce Strenth. Over the years, I have greatly enjoyed Bruce’s light-hearted, keen observations along with his true fondness for FCIAAO and its membership. With that in mind, the following is a summary of a few recent court deci- sions and a list of pending legislation. The homestead tax exemption, while appearing so simple in concept, is consistently one of the most challenging ―routine‖ decisions made by the property appraiser’s office. The concept is deceptively easy; every person that owns a home and permanently resides in it is entitled to the exemption. Per- haps the apparent simplicity is what makes the exemption oftentimes complex. How much time and resources does your office spend administering the homestead tax exemption and monitoring for homestead fraud? “Perhaps the apparent simplicity is what makes the exemption oftentimes complex.” “There’s no place like home.” Dorothy in the Wizard of Oz. A very recent decision addressed the short-term rental provisions of section 196.061, Florida Statutes (2012). Rosenbaum v. Garcia, no. 10-30841 CA 25 (11th Jud. Cir. Ct. Feb. 20, 2013). In that case, the owners rented their homestead property for two short periods of time during 2005-2008. The first period was from December 1, 2005 to April 30, 2006. The second period was from December 21, 2007 to April 20, 2008. Upon discovery of the rentals, the property appraiser removed the homestead ex- emption and filed a lien for tax years 2006-2009. The trial court held that the short-term rentals over a period of four consecutive years required the homestead exemption to be removed beginning in the second year pursuant to section 196.061, which provides that rental of the homestead ―after January 1 of any year shall not affect the homestead ex- emption for tax purposes for that particular year so long as this provision is not used for 2 consecutive years.‖ Because the property was leased for two, short-term periods over four consecutive years, the removal of the exemption beginning in 2006 was upheld. Last year, three differences between the homestead tax exemption and the homestead protection from forced sale were discussed in Grisolia v. Pfeffer, 77 So.3d 732 (Fla. 3d DCA 2012). First, the owner’s failure to apply for homestead tax exemption did not disqualify the property from receiving the home- stead forced sale protection. Second, the general rule that statutes should be strictly construed against the taxpayer, which applied in the context of homestead tax exemption, did not apply to the home- stead forced sale protection. Rather, a liberal construction was applicable. Third, the homestead forced sale protection did not require the owner claiming the protection to reside on the property. In- stead, it was sufficient that the owner’s family reside on the property. Thus, the court held that the de- cedent and his widow, who were in the United States under temporary visas and actively pursuing per- manent resident status prior to his death, were entitled to the homestead forced sale protection where their American-born minor son had resided on the property since its purchase. Loren Levy, Esq.

Continued on next page

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“Property is the fruit of labor.” Abraham Lincoln.

Another decision issued last year reminds us that the ad valorem tax is assessed against the property and not the owner. Miccosukee Tribe of Indians v. Dep’t of Envir. Protection, 78 So.3d 31 (Fla. 2d DCA 2012). This case generally involved the sovereign immunity of property owned by the Micco- sukee Indian Tribe from an eminent domain action. The property was neither reservation land nor land held by the federal government in trust. In resolving the immunity issue, the district court relied on cases holding that the ad valorem tax was assessed against the property rather than the owner. The district court held that an eminent domain proceeding requires jurisdiction over the property but not the property owner. In resolving difficult appraisal problems, it can be helpful to remember that the ad valorem tax is against the property and not the owner. The Florida Supreme Court discussed this principle in hold- ing unconstitutional the ―developers’ discount‖, which required platted lands to be assessed as acreage until a certain number of lots were sold. Interlachen Lakes Estates, Inc. v. Snyder, 304 So.2d 403 (1974). It also has been applied in decisions concluding that property appraisers must value property on the basis of fee simple unencumbered. See Schultz v. TM Fla.-Ohio Realty, Ltd., 577 So.2d 573 (Fla. 1991); Dep’t of Revenue v. Morganwoods Greentree, Inc., 341 So.2d 756 (Fla. 1977). Again, the assess- ment is against the property and not the owner. Why should your townhomes be valued differently than the identical townhomes owned by your neighbors merely because they are rented and the in- come approach may generate a lower value? Every legislative session, especially in the last five years, involves another list of bills containing changes to the property tax system in Florida. Although many of these bills are well intended and may bring positive benefits for property owners, amendments to the constitution and statutory changes ul- timately require administrative implementation. For many taxpayers, the property appraiser’s office also is the primary source of information regarding how a proposed amendment or recent statutory enactment impacts their tax burden. How much more difficult has it become in recent years to explain the TRIM notice to the property owner? Bills that our office is following this year include: a 30-day threshold on short-term rentals before abandonment of the homestead tax exemption occurs (SB 342, HB 279); a military housing exemption (SB 354, HB 531); changes to the VAB hearing process by eliminating the VAB attorney, creating a pre- siding special magistrate, and removing the 75,000 population cap to require all counties to use spe- cial magistrates (SB 1754; HB 1381); deletion of language authorizing VAB’s to review the property ap- praiser’s decision to grant an agricultural classification or exemption, and removal of the statutory presumptions of non-agricultural use (SB 1200; HB 1193); proposals to define ―combat-related injury‖ for purposes of the veteran’s discount (SPB 7032); and a yet unnumbered committee bill that will ad- dress the ―glitch‖ in the seniors exemption caused by last year’s implementing bill for Amendment 11, authorize electronic TRIMS, remove troublesome language in the affordable housing exemption stat- ute, and several other administrative issues. Which one of these changes, if any, would do you good? “A change would do you good.” Sheryl Crow.

Article Contributor: Loren Levy, Attorney, The Levy Law Firm

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Spring 2013 Newsletter of the FCIAAO

COUNTY SPOTLIGHT: CLAY COUNTY

Clay County was established on December 31, 1858, from a section of Duval County. Its name is in honor of Henry Clay, a famous American statesman, member of the United States Senate from Kentucky, and United States Secre- tary of State. Clay County was once a popular destination for tourists visiting from the northern states. The therapeutic, warm springs and mild climate were major draws for visitors. Steamboats brought them to various hotels in Green Cove Springs – the St. Elmo, Clarendon, and the Oakland. President Grover Cleve- land was the most prominent of such tourists; he had spring water shipped to

Hon. Roger A. Suggs, CFA, AAS, CCF

the White House. Clay County’s popularity among tourists peaked during the last three decades of the 19th century. It was later eclipsed by Henry Flagler’s extension of the Florida East Coast Railway to points such as Palm Beach and Miami.

The military has also played an important role in Clay County history. In 1939, Camp Blanding opened on Kingsley Lake in central Clay County. The Florida Na- tional Guard developed this 28,000 acre complex. Dur- ing World War II, it trained over 90,000 troops and be- came the fourth largest ―city‖ in the state. In Green Cove Springs, Lee Field was a flight training center. Af- ter World War II, Lee Field became a base for the mothball fleet. Although Lee Field closed in the early 1960s, Camp Blanding continues to operate today. Clay County is also a popular choice of residence for military

Spring Park, Green Cove Springs

personnel who are stationed on bases in nearby Duval County.

2012 Tax Roll At-A-Glance

Real Property Parcels

88,536

Tangible Accounts

5,045

Just (Market) Value

$12,423,346,985

Taxable NS Value

$7,939,080,171

Highest taxable value (TPP+RP)

$164,720,727

Clay Electric Co-Op, Inc.

Hon. Roger Suggs was first elected in 2009 | Number of Employees: 32 | Total Square Miles: 643, 6.62% of which is water | Website: www.ccpao.com

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Spring 2013 Newsletter of the FCIAAO

FROM THE PEANUT GALLERY

What is your reality? It seems that ―reality television‖ is everywhere. My opinion is that most of that reality is either contrived or condensed. In a sense that has always been a part of our television watching. Perry Mason did not win every case he tried; they just chose not to show us the losers. Matt Dillon did not catch every outlaw; they just chose not to show us the ones who got away. If by chance you do not recognize the names above, that is an age issue and a subject for another day.

Bruce Strenth, CFE

So, I guess that what we see on reality television is carefully put together with the hope that it will entertain us. It is funny when someone sinks their boat as soon as they put it in the water because they forgot the plug. It is not so funny if they secure the plug and put the boat in with- out incident. Lifestyles of the Rich and Famous entertained us in the eighties and nineties. Today you do not necessarily have to be rich or famous to be on reality television. I find it hard to imagine what it would be like to have a television camera following me around everywhere I go. I think my life on television would be an instant cure for insomnia for millions of people. I would like to share something with you that is as real as it gets. The reality is that Florida Chapter is your best chance to get quality education and worthwhile networking all wrapped up together. The FCIAAO Annual Conference is scheduled from May 1, 2013 through May 3, 2013. It is going to be held at the Hyatt Regency in Sarasota. You will not be disappointed if you attend. That is reality, I guarantee it.

Article Contributor : Bruce Strenth, CFE, Tangible Personal Property, Highlands County

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Spring 2013 Newsletter of the FCIAAO

Florida Chapter of the International Association of Assessing Officers

2013 – 2014 FCIAAO Executive Board Nomination The FCIAAO Nominating Committee, whose current members are Sheila Crapo, Chairperson and Immediate Past President, Lainie Claudio, current President, and Nick Nikkinen, Vice President, all of the Florida Chapter of IAAO Executive Board, met in March. It is our pleasure to announce the following proposed slate of officers for the 2013-2014 FCIAAO Executive Board. The annual business meeting to install the officers will be held on Thursday, May 2, 2013 at the Hyatt Regency, Sarasota, FL.

PRESIDENT

VICE PRESIDENT

Neil ―Nick‖ Nikkinen, AAS, CFE

Alice Weinberg

Director of Real Property Assessment

Community Service Director

Putnam Co Property Appraiser

Seminole Co. Property Appraiser

2 ND VICE PRESIDENT

TREASURER

Todd Finlayson, CFE

Doug Will, AAS, CFE

Director of TPP

Chief Deputy

St. Lucie Co. Property Appraiser

Leon Co. Property Appraiser

SECRETARY

DIRECTOR

Brian Loughrey, CFE

Justin Edwards, CFE

Administrative Director

Office Operations Supervisor

Sarasota Co. Property Appraiser

Putnam Co. Property Appraiser

MEMBERSHIP DIRECTOR

DIRECTOR

Katie Casey, CFE

Tracy Drake, CAE, RES, AAS, CFE

Training & Development Coordinator

Assistant Property Appraiser

Orange Co. Property Appraiser

Clay Co. Property Appraiser

DIRECTOR

IMMEDIATE PAST PRESIDENT

Marsha Coleman, CFE

Lainie Claudio, CFE

Director of Tax Rolls

Assistant Property Appraiser

Citrus Co. Property Appraiser

Marion Co. Property Appraiser

15

Spring 2013 Newsletter of the FCIAAO

Mission Statement

―To offer relevant educational opportunities in ad valorem appraisal and administration,

and to promote professional development of our members.‖

A publication by the Florida Chapter of International Association of Assessing Officers