2022 TPP Seminar Program

SESSION DESCRIPTIONS

2022 TPP Seminar

THURSDAY, DECEMBER 8

CENTRAL ASSESSMENTS OF RAILROADS

8:30 AM TO 9:30 AM

AND PRIVATE CAR LINES

LIZETTE KELLY, PTO - FDOR Research and Analysis Process Manager

This presentation will provide an overview of the assessment of railroads and private car lines in Florida in cluding: the identification of both centrally and locally assessed railroad property; information on the roles of all participants in the process; the OASYS application for central assessment; and the calculation and dis tribution of the value by county and taxing district. Attendees will participate in an assessment exercise for one private car line, then distribute the value between several counties. The exercise will include some cor rections to the data to show how these might impact the overall assessment and distribution.

Lizette Kelly is currently the process manager of Property Tax Oversight Research and Analysis Section. In this capacity, she directs a research team responsible for implementing several key functions including the collection and analysis of ad val orem and non-ad valorem data, publication of the Florida Ad Valorem Valuation and Tax Data handbook, the certification of value to the Florida Department of Ed ucation, distributions to fiscally constrained counties and helps manage the annual tax roll approval process. She also leads the Program’s strategic initiative to modern

ize the information technology system and oversees production of the central assessment of railroads and private carline. Ms. Kelly has been with the Florida Department of Revenue since 1995 and joined the Property Tax Oversight Program in 2010.

LEGAL AND LEGISLATIVE UPDATE

9:30 AM TO 10:30 AM

LOREN E. LEVY, ESQ, Levy Law Firm

An overview of proposed, new or changed legislation that affects Assessments and Property Appraisers in Florida with particular attention to any that are specific to tangible personal property. The overview will in clude a review of any current or upcoming court cases that concern assessments, exemptions or personal property. Loren Levy is a member of The Levy Law Firm in Tallahassee and practices primarily in the areas of ad valorem tax and appellate law. Mr. Levy represents county-elected prop erty appraisers in ad valorem tax matters and serves as General Counsel for the Property Appraisers’ Association of Florida, Inc. Mr. Levy is a registered lobbyist with the legisla tive and executive branches of government in Florida. Mr. Levy also is a Florida Bar Board Certified Appellate Specialist, a member of the Appellate and Tax Sections of The Florida Bar, and is the past Chair of the Appellate Practice Certification Committee. Mr. Levy received his Juris Doctorate degree with honors from the Florida State University College of Law. He is a former law clerk for Florida Supreme Court Justice Parker Lee McDonald.

BEVERAGE BREAK sponsored by

10:30 AM TO 10:45 AM

9