09-09-19 Minutes Commission WorkshopATTENDANCE:
Present:
Also Present:
CALL TO ORDER
MINUTES
Commission Workshop Meeting
Monday, September 9, 2019 - 5:30 PM
Commission Chamber
Ellen Glasser, Mayor - Seat 1
Cindy Anderson, Commissioner - Seat 2
Blythe Waters, Mayor Pro Tem / Commissioner - Seat 3
Candace Kelly, Commissioner - Seat 4
Brittany Norris, Commissioner - Seat 5
Joe Gerrity, City Manager (CM)
Brenna Durden, City Attorney (CA)
Donna Bartle, City Clerk (CC)
Kevin Hogencamp, Deputy City Manager (DCM)
Lori Diaz, Records Clerk
Mayor Glasser opened the meeting at 5:30 PM, followed by the Pledge of Allegiance to the Flag.
1. TOPICS
A. Presentation by Jerry Holland, Duval County Property Appraiser, regarding
property taxes
DCM Hogencamp addressed the Commission and explained the purpose of this
presentation.
Commissioner Waters arrived at 5:40 PM)
Kathleen Collins, Chief Financial Officer, representing Jerry Holland's office gave a
slide presentation/overview of the audit process and benefits. The presentation, which
is attached hereto and made part of this Official Record as Attachment A, included:
Highlights of Agreement
Tangible Personal Property Accounts in Atlantic Beach
TMA's Business Personal Property Audits in Florida
Success with using TMA for Homestead Audits
Discussion and questions ensued regarding the audit services, their technique, fmdings,
terms and results of other cities. Mayor Glasser requested a list of the accounts in Atlantic
Beach and expressed that 686 seemed high when it excludes businesses with a value of
less than $25,000.
Attachment A
Commission Workshop
September 9, 2019
B. Budget Update
CM Gerrity gave an update on changes that were made to the budget to include the
following projects:
Donner Park Bicycle Playground
Selva Median Walking Path
the Aquatic Dog Park
Road Resurfacing
Basketball Court at Jack Russell Park, and
Mayport Road Mural.
Discussion and questions ensued regarding grant requests in the Langton Consulting
Report.
2. PUBLIC COMMENT
None.
ADJOURNMENT
Mayor Glasser adjourned the meeting at 5:56 PM.
Attest:
ae.\film,te,
Donna L. Bartle, City Clerk Ellen Glasser, Mayor
Date Approved: j o/1,1/2-0 ! °i
Commission Workshop
September 9, 2019
ATTACHMENT A
09-09-19 Minutes
TMA Business Personal
Property Audits
Partnering Ivith TMA to audit and ensure Tangible
Personal Property Tax Compliance County Wide
ATTACHMENT A
09-09-19 Minutes
Highlights of Agreement:
Duval County Property Appraiser's Office & Tax Collector will contract with TMA
to provide TPP audit services
All audits will be performed in Duval County
Audit assignments will be determined by the Duval County Property Appraiser's Office
TMA will receive a fee of 35% of any tax, penalties and interest collected from back
Taxes assessed by the Property Appraiser on parcels identified through a TMA audit.
The fee will only be paid upon collection in relation to TPP taxes
Revenue generated from back taxes will stay in the district audit was conducted
Goal will be 50 audits per month county wide
Initial agreement is two years - Taxing authorities may opt out with written notification
90 days before end of fiscal year
ATTACHMENT A
09-09-19 Minutes
Tangible Personal Property Accounts in Atlantic Beach:
of Accounts
Assessed Exemption Taxable
Value Value Value
686 $37,199,279 $3,702,867 $33,496,412
ATTACHMENT A
09-09-19 Minutes
TMA's Business Personal Property Audits in Florida:
I \ TAX MANAGEMENT7111.11\
ASSOCIATES, INC
FLORIDA CLIENT LIST
Client Audits Discoveries Discovery % Total Discovery
Alachua County 32 22 68.75% 19.705.317.00
Miami -Dade County 272 211 77.57% 152.243.862.00
Osceola County 68 38 55.88% 13,635,576.00
TOTALS 372 271 72.85% 165,879,438.00
Duval County potential discovered value in the first year of
audit program = $563,165,o55.33
ATTACHMENT A
09-09-19 Minutes
Our success with using TMA for Homestead Audits:
Since July 2015 in Duval County we have processed over 2272 liens for
13,899,246.3o, with over $io,2oo,000 collected by the Duval County Tax Collector.
In Atlantic Beach:
Atlantic Beach
From TMA
From PAO
TOTAL
18,65o.48
130,091.67
148,742.15
ATTACHMENT A
09-09-19 Minutes
Contact Us:
For information about tangible personal property audits,
contact:
Tangible Personal Property Division
231 East Forsyth Street, Room 330
904) 630-1964
904) 630-5918 fax
or
Visit Us On the Web at
www.duvalpa.com