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2022 Final VAB Agenda 04/17/2023Value Adjustment Board (VAB) Agenda April 17, 2023 1 Page 1 April 17, 2023 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA APRIL 17, 2023 @ 9:00 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Dan Kowal, VAB Co-Chair (BCC, District 4) Ron Kezeske, VAB Vice-Chairman (Business Citizen Member) Erick Carter (Collier School Board, District 4) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) VAB Legal Counsel, Holly E. Cosby 1.Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2.Agenda and Minutes A.Approval of today’s agenda (motion needed) B.Approval/Acceptance of Minutes from September 12, 2022, VAB Organizational Meeting. (motion needed) 3.General Business Discussion A.Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB (informational) 1)Department of Revenue – Property Tax Oversight and Florida Legislative Session (2022) Proposed Bills (informational) (a)PTO Bulletin 22-10 regarding: Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole. Effective January 1, 2023, section 197.3181, Florida Statutes (F.S.), is created. The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Nicole, the property owner may apply for a refund of a 2 Page 2 April 17, 2023 portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. This property tax relief will apply retroactively to January 1, 2022, and will expire on January 1, 2024, pursuant to S. 194.011 (3, F.S. Affects Form DR-5001, Affidavit of Proof of Publication (dated: December 22, 2022) (b)PTO Bulletin 23-01 regarding: Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole – Revised Form. On December 16, 2022, during a Special Legislative Session Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. Affects Form DR-5001 R. 01/23, the full text of the implementing (chapter 2022-272, sections 3 and 7, laws of Florida, SB 4-A) which created s. 197.3181, F.S. (dated: January 17, 2023) (c)Florida Administrative Register, Volume 49, Num er 09, January 13, 2023, Section IV, Emergency Rule – DOR Property Tax Oversight Program Rule Number: 12DER23-01 Hurricane Ian or Hurricane Nicole Tax Refund: provides for a refund of property taxes to property owners whose residential improvements were rendered uninhabitable by Hurricane Ian or Hurricane Nicole in2022 (d)Coded Draft Ag Guidelines - January 2023 - PTO 2023, Florida Department of Revenue B.Value Adjustment Board 2022 Compliance Checklist for Collier County C.Correspondence from VAB Participants 1)Lynn Varie (Petitions: 2022-561, 2022-562) 2)Varie DOR Complaint Filed 4.Public Comment 5.VAB Members or Staff Comment 6.Adoption of Special Magistrate Recommendations A.Board Member Kezeske must recuse himself from the vote for Petition 2022-00309, as owner of that parcel B.Adoption of Special Magistrates’ Recommendations for 2022 VAB (1216 Filed Petitions) (385 Petitions went to hearing (605 Parcels)) 3 Page 3 April 17, 2023 1)Motion for approval for the recommended decision for Petition 2022 00309 (alone) (motion needed) 2)Motion for approval for all other recommended decisions (motion needed) Homestead Exemption Petitions Portability Transfer Petitions Not Substantially Complete Petition Tax Petitions: Residential and Commercial 7.Adoption of Certification of the Value Adjustment Board – Tangible Personal Property (DR-488 TPP) (motion needed) 8.Adoption of Certification of the Value Adjustment Board – Real Property (DR-488 RP) (motion needed) 9.Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed) 10.Discussion/Motion regarding retaining additional VAB Special Magistrates (motion needed) 11.Set date for 2023 VAB Organizational Meeting: Dates and Times the Boardroom is available: Monday, July 31, 2023 (9-11 a.m. or 1-3 p.m.), Wednesday, August 2, 2023 (9-11 a.m.), and Monday, August 7, 2023 (9-11 a.m. or 1-3 p.m.) 12.Adjourn 4 ITEM #1 •Pledge of Allegiance •Affidavit of Publication •Introductions and Quorum Requirements (Chapter 194.015 F.S.) ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■I 5 ~nples inily News PAR'f OF1HE1JSA TODAY NETWORK: BCC ENGINEERING ENVIRONMENTAL 3299 TAMIAMI TRL E # 700 NAPLES, FL 34112-5749 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Published Daily Naples, FL 34110 Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in said newspaper issue(s) dated or by publication on the newspaper's website, if authorized, on lssue(s) dated: 04/03/2023 Subscribed and sworn to before on April 3, 2023: Nota~Stateof~~~ My commission expires NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE AD- JUSTMENT BOARD (VAB) will conduct its final meeting for the 2022 Tax Year on April 17, 2023, at 9:00 A.M. in the County Commission Boardroom, 3299 Tamiami Trail East, 3rd Floor, Na - ples, Florida. In addition, the VAB will review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls for 2022, review current legislative bills affecting the VAB process, recap the process for 2022, hear public comment and discuss other related issues at the sugges- tion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decision made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such per- son will need to ensure that a verbatim record of the proceed- ing is made, to include the testimony and evidence upon which any such appeal is to be based. If you are a person with a disability who needs any accommoda- tion in order to participate in this proceeding, please contact the Facilities Management Division at (239) 252-8380, located at 3335 Tamiami Trail East, Naples, FL 34112. VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA BURT SAUNDERS, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Martha Vergara, Deputy Clerk (SEAL) Pub Date: Apr. 3, 2023 #5652011 Publication Cost: $252.00 Ad No: 0005652011 Customer No: 1303805 PO #: 4600004979 KATHLEEN AL~EN Notary Publ ic Sta,te 0 ~ \i\J'isconsin # of Affidavits 1 This is not an invoice 6 Collier County 2023 VAB Contact Information Legal Councel VAB Attorney Holly E. Cosby 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner District 3 Burt Saunders 239-252-8603 burt.saunders@colliercountyfl.gov BCC Rep. Co-Chair Commissioner District 4 Dan Kowal 239-252-8604 dan.kowal@colliercountyfl.gov BCC Alternate Commissioner District 5 William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov BCC Alternate Commissioner District 2 Chris Hall 239-252-8602 chris.hall@colliercountyfl.gov BCC Alternate Commissioner District 1 Rick LoCastro 239-252-8601 rick.locastro@colliercountyfl.gov Chairman's Staff Executive Coordinator - Commissioner Saunders Sue Filson 239-252-8603 sue.filson@colliercountyfl.gov Co-Chairman's Staff Executive Coordinator - Commissioner Kowal Sarina Francis 239-252-8604 sarina.francis@colliercountyfl.gov Collier County School Board School Board Member - District 4 Erick Carter - Chair 239-377-0485 carteel@collierschools.com Alternate School Board Member - District 5 Jerry Rutherford 239-377-0489 jerry.rutherford@collierschools.com Alternate School Board Member - District 6 Stephanie Lucarelli 239-377-0485 lucars@collierschools.com Alternate School Board Member - District 7 Kelly Lichter 239-377-0491 kelly.lichter@collierschools.com Alternate School Board Member - District 8 Tim Moshier 239-377-0488 timothy.moshier@collierschools.com Staff Director of Community Engagement Lisa Morse 239-377-0219 moresl1@collierschools.com Citizen Members Homestead Rebecca Earney 608-633-5915 raearney@gmail.com Citizen Members Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com Citizen Members Business Ron Kezeske 239-963-5063 ronkezeske@gmail.com VAB Special Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 C: 239-293-7691 ellen@chadwelllaw.com Attorney Special Magistrate Joseph Haynes Davis 407-839-3725 C: 407-616-6961 joseph.davis@jhdlaw.com Commercial/Residential Appraiser Special Magistrate Lorraine Dube 239-566-8848 239-293-5768 dube5757@yahoo.com Commercial/Residential Appraiser Special Magistrate Michael P. Jonas 239-936-1991 C:239-777-3430 mjonas@calsonnorris.com Tangible Personal Property Mario de La Guardia 954-905-9946 mario@assetappraisalsolutions.com Clerk to theVAB Clerk of Courts 239-252-8437 Director Finance/BMR/VAB Crystal K. Kinzel Derek Johnssen 239-252-7863 crystal.kinzel@collierclerk.com derek.johnssen@collierclerk.com 03/01/20237 Item #2 •2A - Approval of Today’s Agenda •2B – Approval/Acceptance of September 12, 2022, VAB Organizational Meeting Minutes ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■I ■ 8 Page 1 April 17, 2023 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA APRIL 17, 2023 @ 9:00 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Dan Kowal, VAB Co-Chair (BCC, District 4) Ron Kezeske, VAB Vice-Chairman (Business Citizen Member) Erick Carter (Collier School Board, District 4) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) VAB Legal Counsel, Holly E. Cosby 1.Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2.Agenda and Minutes A.Approval of today’s agenda (motion needed) B.Approval/Acceptance of Minutes from September 12, 2022, VAB Organizational Meeting. (motion needed) 3.General Business Discussion A.Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB (informational) 1)Department of Revenue – Property Tax Oversight and Florida Legislative Session (2022) Proposed Bills (informational) (a)PTO Bulletin 22-10 regarding: Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole. Effective January 1, 2023, section 197.3181, Florida Statutes (F.S.), is created. The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Nicole, the property owner may apply for a refund of a 9 Page 2 April 17, 2023 portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. This property tax relief will apply retroactively to January 1, 2022, and will expire on January 1, 2024, pursuant to S. 194.011 (3, F.S. Affects Form DR-5001, Affidavit of Proof of Publication (dated: December 22, 2022) (b)PTO Bulletin 23-01 regarding: Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole – Revised Form. On December 16, 2022, during a Special Legislative Session Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. Affects Form DR-5001 R. 01/23, the full text of the implementing (chapter 2022-272, sections 3 and 7, laws of Florida, SB 4-A) which created s. 197.3181, F.S. (dated: January 17, 2023) (c)Florida Administrative Register, Volume 49, Num er 09, January 13, 2023, Section IV, Emergency Rule – DOR Property Tax Oversight Program Rule Number: 12DER23-01 Hurricane Ian or Hurricane Nicole Tax Refund: provides for a refund of property taxes to property owners whose residential improvements were rendered uninhabitable by Hurricane Ian or Hurricane Nicole in2022 (d)Coded Draft Ag Guidelines - January 2023 - PTO 2023, Florida Department of Revenue B.Value Adjustment Board 2022 Compliance Checklist for Collier County C.Correspondence from VAB Participants 1)Lynn Varie (Petitions: 2022-561, 2022-562) 2)Varie DOR Complaint Filed 4.Public Comment 5.VAB Members or Staff Comment 6.Adoption of Special Magistrate Recommendations A.Board Member Kezeske must recuse himself from the vote for Petition 2022-00309, as owner of that parcel B.Adoption of Special Magistrates’ Recommendations for 2022 VAB (1216 Filed Petitions) (385 Petitions went to hearing (605 Parcels)) 10 Page 3 April 17, 2023 1)Motion for approval for the recommended decision for Petition 2022 00309 (alone) (motion needed) 2)Motion for approval for all other recommended decisions (motion needed) Homestead Exemption Petitions Portability Transfer Petitions Not Substantially Complete Petition Tax Petitions: Residential and Commercial 7.Adoption of Certification of the Value Adjustment Board – Tangible Personal Property (DR-488 TPP) (motion needed) 8.Adoption of Certification of the Value Adjustment Board – Real Property (DR-488 RP) (motion needed) 9.Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed) 10.Discussion/Motion regarding retaining additional VAB Special Magistrates (motion needed) 11.Set date for 2023 VAB Organizational Meeting: Dates and Times the Boardroom is available: Monday, July 31, 2023 (9-11 a.m. or 1-3 p.m.), Wednesday, August 2, 2023 (9-11 a.m.), and Monday, August 7, 2023 (9-11 a.m. or 1-3 p.m.) 12.Adjourn 11 September 12, 2022 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida September 12, 2022 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: Burt Saunders, BCC Member Andy Solis, BCC Member Rebecca Earney, Homestead Citizen Member Roy Terry, School Board Member Jill Rosenfeld, Homestead Citizen Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Annabel Ybaceta, Director Homestead/Exemptions Jennifer Blaje, Director Tax Roll Compliance/Data Mgmt. THE CLERK'S OFFICE Crystal Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen, Clerk’s Finance Director Marty Rustin – BMR Manager 12 September 12, 2022 Page 2 MS. COSBY: All right. We have a hot mic. Good morning, everyone. CHAIRMAN SAUNDERS: The meeting will come to order. Why don't we start off with the Pledge of Allegiance. We'll have Mr. Kezeske lead us in the Pledge, if you would. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: All right. We'll begin with the roll call, please. MS. COSBY: We'll start with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Oh, hi. Jill Rosenfeld, homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead citizen member. COMMISSIONER SOLIS: Andy Solis, Collier County Commission, District 2. CHAIRMAN SAUNDERS: Burt Saunders, Collier County Commission, District 3. SCHOOLBOARD MEMBER TERRY: Roy Terry, Collier County School Board, District 5, here for Erick Carter. BUSINESS MEMBER KEZESKE: Ron Kezeske, business community member. CHAIRMAN SAUNDERS: All right. So we do have a quorum. MS. COSBY: Yes, we do, sir, pursuant to Florida Statute 194.015. CHAIRMAN SAUNDERS: All right. We'll move on to Item No. 2. MS. COSBY: I will advise for the record that we do have quorum and that I have reviewed the Affidavit of Publication, and I find it sufficient to proceed. And I will advise that there is an executive summary for Item 2 which contains a link to the statute 13 September 12, 2022 Page 3 which addresses quorum. CHAIRMAN SAUNDERS: All right. Let's move on to Item No. 3, 3A. MS. COSBY: We've already done 3A. CHAIRMAN SAUNDERS: We just did that. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. 3B, introduction of the Clerk to the Value Adjustment Board. MS. KINZEL: Hello. Crystal Kinzel, for the record, and we're here to support your actions, so -- and Derek is the designee for our office. CHAIRMAN SAUNDERS: Thank you. And 3C. MS. COSBY: Okay. 3C, I just would like to advise that we have two of our -- we have three citizen members present here today, and I will advise for the record that I have done preliminary or final research just to ensure that they still meet the criteria required by the statutes, and they do. CHAIRMAN SAUNDERS: All right. Item 4, appointment of a VAB chairperson. Must be a BCC representative. MS. COSBY: Yes. CHAIRMAN SAUNDERS: I think that sort of limits the choices here. MS. COSBY: Commissioner Saunders, I will say that, for the record, you've done a fine job previously, and I would recommend... CHAIRMAN SAUNDERS: All right. Is there a nomination? COMMISSIONER SOLIS: I would nominate Commissioner Saunders. BUSINESS MEMBER KEZESKE: I'll second. CHAIRMAN SAUNDERS: All right. Any other nominations? (No response.) 14 September 12, 2022 Page 4 CHAIRMAN SAUNDERS: Then the nominations are closed. I assume, by unanimous vote, then, I will continue to serve as Chairman. MS. COSBY: Yes, please. CHAIRMAN SAUNDERS: I won't ask for a vote just in case it's not unanimous. Item 5. MS. COSBY: Wait a minute. Just one second, Commissioner. Well, we didn't hear the vote. Did we vote? CHAIRMAN SAUNDERS: There were no other nominations, and I -- MS. COSBY: Closed it. Okay. We need you to appoint a Vice Chair, and it can be anybody. CHAIRMAN SAUNDERS: All right. Anybody -- who would like to serve as Vice Chair? HOMESTEAD MEMBER EARNEY: Do not make eye contact. COMMISSIONER SOLIS: That's the way it works? CHAIRMAN SAUNDERS: Well, you're still in a contested election, aren't you? SCHOOLBOARD MEMBER TERRY: Yes. CHAIRMAN SAUNDERS: Well, why don't we -- why don't we -- BUSINESS MEMBER KEZESKE: Erick, who is the normal school board member, though, is not up for reelection, so... COMMISSIONER SOLIS: And he's not here. BUSINESS MEMBER KEZESKE: And he's not here, so I say -- (Simultaneous crosstalk.) CHAIRMAN SAUNDERS: All right. Is there a motion, then? MS. COSBY: There's no motion. It's just your pleasure. 15 September 12, 2022 Page 5 CHAIRMAN SAUNDERS: Ron, would you like to serve as the Vice Chair? BUSINESS MEMBER KEZESKE: If I'm allowed to, that's fine. MS. COSBY: You absolutely are. CHAIRMAN SAUNDERS: Then I will make a motion for Ron to serve as the Vice Chair. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All right. We have a motion and second. Are there any other nominations? (No response.) CHAIRMAN SAUNDERS: We'll close the nominations. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Today's agenda, I guess we still need a motion to approve the agenda. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Is there a motion to approve the agenda? HOMESTEAD MEMBER EARNEY: I'll make a motion to approve the agenda. CHAIRMAN SAUNDERS: Is there a second? BUSINESS MEMBER KEZESKE: Second. 16 September 12, 2022 Page 6 SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item No. 6, recommendation to reaffirm by resolution of the following: VAB legal counsel, Holly Cosby. MS. COSBY: That would be me. CHAIRMAN SAUNDERS: All right. Are there any questions? (No response.) CHAIRMAN SAUNDERS: All right. Is there a motion? COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Second? SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. 17 September 12, 2022 Page 7 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Thank you. CHAIRMAN SAUNDERS: Congratulations. Surprise -- I'm sure you are surprised. MS. COSBY: I'm honored. CHAIRMAN SAUNDERS: Number 7, special magistrates. No. 7A, recommendation to approve by resolution the appointment of the VAB special magistrate for VAB tax year 2022. MS. COSBY: Yes, sir. We have five that went through the procurement process, and at this time we have -- we are recommending to the Board Ellen Chadwell, who's an attorney. She'll be hearing legal matters; we have Joseph Haynes Davis, also an attorney. He'll be serving more as a conflict counsel and overflow; we have Ms. Lorraine Dube. She's a state certified appraiser. She can hear anything value except for tangible matters; same with Michael Jonas. He is a certified appraiser, so he can hear all valuation except for tangible; and, finally, we have Mario de la Guardia, and he can hear tangible matters. CHAIRMAN SAUNDERS: Are any of the proposed appointees here this morning? MS. COSBY: No, they are not. CHAIRMAN SAUNDERS: Okay. Are there any questions or comments from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve the resolution appointing those folks as indicated. COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: We have a motion. Is there a second? 18 September 12, 2022 Page 8 HOMESTEAD MEMBER EARNEY: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 7B, recommendation to approve by resolution the proposed special magistrate agreement forms, and we have two forms. If you could spend just a quick second explaining what that is, then we'll take a vote. MS. COSBY: Absolutely. Well, this is a somewhat modified agreement from last year for the magistrates for their appointments. And I have reviewed them. I have actually worked with procurement to make sure that everybody's on board with all terms and conditions. I have added some language in there that was not in there previously giving them some sort of a time frame to turn in their work product. We've worked out payment. We've worked out everything that we're required by the statutes with regards to recordkeeping. These five people will be appointed for five years, three and then a two-year renewal. CHAIRMAN SAUNDERS: Okay. Are there termination provisions in those agreements? You say they're fairly lengthy. MS. COSBY: I'm not sure. CHAIRMAN SAUNDERS: Generally, there's a termination 19 September 12, 2022 Page 9 for convenience. MS. COSBY: Yes. Oh, wait. That's mine. You can terminate me. CHAIRMAN SAUNDERS: Why don't we do this: Why don't we have a motion to approve the agreements -- MS. COSBY: Yes. CHAIRMAN SAUNDERS: -- but subject to -- MS. COSBY: Yes, there is. Termination of convenience, 30-day written notice. CHAIRMAN SAUNDERS: All right. Any questions or comments from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve Item B1 and B2, the two agreements. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER TERRY: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any questions or anything? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed, same sign? (No response.) CHAIRMAN SAUNDERS: That's approved unanimously. Number 8, approval and acceptance of the minutes. I need a motion for the minutes for February 28th, 2022. Do we have a 20 September 12, 2022 Page 10 motion? COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: We have a motion. Second? HOMESTEAD MEMBER ROSENFELD: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 9, this is the Department of Revenue 2022 VAB training. MS. COSBY: This is informational only, but I will advise for the record that I take the training in your stead. And I did take the training, and I passed the example with a 98, one point more than last year. And -- but you're welcome to take the training as well if you'd like to understand a little bit more about VAB function and process. That is available this year from the Department of Revenue. I think it became available January 1st. CHAIRMAN SAUNDERS: When is that training going to be? MS. COSBY: It's online. CHAIRMAN SAUNDERS: Oh, okay. MS. COSBY: It's online, and you can do it at your convenience. CHAIRMAN SAUNDERS: Commissioner Solis, would you 21 September 12, 2022 Page 11 like to do the training? COMMISSIONER SOLIS: Yes. MS. COSBY: I will advise that I get 20 CLE credits for that training, so -- CHAIRMAN SAUNDERS: You get CLE credits? MS. COSBY: Twenty. CHAIRMAN SAUNDERS: Twenty? MS. COSBY: Twenty. Yes, it takes about that long to get through the training solidly, yes, sir. Yep, I get 20 CLE credits for that training. So if anybody needs CLE, you can get 20 credits for it. CHAIRMAN SAUNDERS: That's a thought. All right. Item No. 10. We have the attorney report. MS. COSBY: Yes. We've got several things to review with the Board. We've got -- we have 10A, which is a general overview of Value Adjustment Board role in the property tax system, including a process for complaints and the newly-adopted legislative changes that affect the VAB process. If anybody has any questions about 10A, I'd be happy to answer those. CHAIRMAN SAUNDERS: I don't see any questions coming from the Board. Number B. MS. COSBY: Okay. We are moving forward to adopt a resolution, proposed resolution to administer internal operating procedures regarding evidence exchange, documentation, telephonic procedures, and local forms to utilize for telephonic hearings. CHAIRMAN SAUNDERS: All right. Any questions or any comments? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve that. Commissioner Solis. COMMISSIONER SOLIS: So moved. 22 September 12, 2022 Page 12 HOMESTEAD MEMBER EARNEY: Second. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number C. COMMISSIONER SOLIS: Mr. Chair? MS. COSBY: Before we move on to 10C, I would like to make sure we get on the record prior to this meeting I had a discussion with the Property Appraiser's Office. We have two members today. We have Ms. Ybaceta here and Ms. Blaje here. And I discussed with them the evidence exchange or the evidence -- local evidence procedures, and most specifically what I discussed with them was would the Property Appraiser's Office be agreeable to move forward with the same agreement that we had last year with regards to evidence upload in Axia. And I want to clarify that on the record if we could. CHAIRMAN SAUNDERS: Commissioner Solis. MS. COSBY: Absolutely, please. COMMISSIONER SOLIS: Usually there's copies of the agenda up here or it's on the -- it's not on the monitors either, so we're having a hard time. I'm cheating off of Commissioner Saunders here, but... 23 September 12, 2022 Page 13 CHAIRMAN SAUNDERS: Well -- and I stole this from Commissioner Solis. BUSINESS MEMBER KEZESKE: I had a meeting agenda, but it was the MPO, so I was way off. COMMISSIONER SOLIS: Right. I pulled it up, and the MPO is -- MS. COSBY: Do I need to get the IT guy here? Is his name Ron? What was his name? Tom. COMMISSIONER SOLIS: Or can we just -- if somebody can pull it up on the monitor, then we'll be -- that would be fine. I'd rather not print it all out. MS. COSBY: I am so sorry. I did not know you-all did not have anything in front of you. COMMISSIONER SOLIS: Maybe Troy can find it somewhere on drive whatever and pull it up. MR. MILLER: Right now it's on a different network. We're going to try to get it on our network. COMMISSIONER SOLIS: Okay. Sorry. CHAIRMAN SAUNDERS: All right. On Item 10B, we clear on that one? Then we'll move on. MS. COSBY: Yeah. What I wanted to speak to on that for 10B was the evidence exchange -- or the evidence upload. I keep saying "exchange," and I am misspeaking. The evidence upload. So what we had agreed to last year or what the Proper Appraiser agreed to -- and I'm going to read it for the record. That subject to the Collier County Property Appraiser's express written consent, which consent shall be provided to the VAB in writing on an annual basis, evidence uploaded by the petitioner into the VAB Axia system may be admissible during the corresponding hearing so long as such evidence is uploaded into Axia at least 15 days prior to the corresponding hearing or reasonable time prior to the hearing as 24 September 12, 2022 Page 14 defined by Rule 12D-9.020 if not available 15 days prior to the hearing and so long as the Property Appraiser has no other valid objection to any such evidence. Consent may be reasonably withheld by the Property Appraiser's Office if they advise us that in writing. And I will advise that the POA consent is only applicable to this paragraph in the local procedures; that the uploading of the petitioner evidence into Axia will not commence the evidence exchange process, and that the Property Appraiser does not waive any other objections that they may have to that evidence. So, essentially, if petitioner uploads their evidence into Axia, which is the system that the Value Adjustment Board utilizes for petition organization, if they upload their evidence into Axia with 15 days or more before the hearing, the Property Appraiser's Office will accept that evidence as submitted, and they will not object to it on a timeliness matter, but they don't waive any other objections. And that sort of facilitates the process. We've been doing that in Lee County for some time. And so the Property Appraiser's Office last year was so gracious to agree to this. And I just want to get on the record that they will be agreeable to this again with those specific parameters. MS. BLAGE: Yes. MS. YBACETA: Yes, that's correct. CHAIRMAN SAUNDERS: All right. Ready to move on to No. C? MS. COSBY: Yes. CHAIRMAN SAUNDERS: 10C, good cause determinations. 10C1, recommendation to designate legal counsel to determine good cause for late filed petitions. MS. COSBY: Okay. I can read them. If you want an explanation to that -- 25 September 12, 2022 Page 15 CHAIRMAN SAUNDERS: Just very briefly. MS. COSBY: Absolutely. Friday was the deadline for filing of petitions. There's no cutoff period. Petitioners/taxpayers may file a petition at any time. But at this point, if they were -- if those petitions were to be accepted, they would have to have good cause why they didn't file by the deadline. So I review all of those. CHAIRMAN SAUNDERS: Okay. So do we need a motion on that item? MS. COSBY: Yes, sir. Further, I just want to make sure that we also confirm or we clarify that the Value Adjustment Board administration does handle internally reschedule requests, because those also have to be considered as a good cause -- on a good-cause basis because parties have one good cause reschedule, but it must be good cause for a rescheduled hearing. Administration does that, but then they call me in if they need to do so for any support on that. CHAIRMAN SAUNDERS: So we're going to designate you for 10C1; is that correct? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: All right. So is there a motion to that effect? COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? 26 September 12, 2022 Page 16 (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number C2, recommendation to designate VAB clerk to determine good cause for hearing reschedules with legal counsel providing guidance. MS. COSBY: There you go. That's exactly it. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10D, recommendation to adopt resolution for VAB petition $15 filing fee. We need a motion to approve the filing fee. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER TERRY: Second. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. 27 September 12, 2022 Page 17 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10E, Florida Department of Revenue Forms DR-48 -- or 488p, initial certification of the Value Adjustment Board. MS. COSBY: Yes, sir. There are two forms attached to our agenda that I have here for the Chair to sign after the meeting, and they are -- one's for real property, and one is for tangible personal property. CHAIRMAN SAUNDERS: Okay. So we need a motion to approve those forms. MS. COSBY: Yes. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: All right. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10F, request approval for the destruction of VAB records in accordance with the general records schedule GS1-SL. So we need a motion. COMMISSIONER SOLIS: So moved. BUSINESS MEMBER KEZESKE: Second. 28 September 12, 2022 Page 18 HOMESTEAD MEMBER EARNEY: Second. We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER TERRY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 10G, this is informational, VAB reference materials. I don't know if you need to go through any of that. MS. COSBY: I would like to get it into the verbatim. So if you would -- if you don't mind, I'll read them out. CHAIRMAN SAUNDERS: Okay. MS. COSBY: Or you can. Okay. Present in the room and also on the VAB Clerk's website we have the following reference materials: We have the Florida Government in the Sunshine Manual; we have Florida Administrative Code 12D-9; we have the Department of Revenue VAB forms; we have Florida Administrative Code 12D-10; we have Florida Administrative Code 12D-51.001, 12D-51.002, 12D-51.003; we have the Uniform Policies and Procedures Manual and all other legal resources and reference materials from the Department of Revenue; we have information for taxpayers regarding Florida Property Tax System and the Value Adjustment Board process and a property brochure; and then we have Florida Statutes Chapters 119, 286, 192, 193, 194, 195, and 196. CHAIRMAN SAUNDERS: All right. MS. COSBY: Sorry. I realized I was going really fast. 29 September 12, 2022 Page 19 CHAIRMAN SAUNDERS: Are there any questions or comments? (No response.) CHAIRMAN SAUNDERS: Then we'll move on to Item 10H, VAB 2021, expense report. MS. COSBY: All I'm just going to advise is that what is contained in your agenda packets, which, unfortunately, I don't know that you're able to see at the moment, is the -- is the final budget report from 2021. CHAIRMAN SAUNDERS: Okay. Are there any questions from the Board? (No response.) CHAIRMAN SAUNDERS: Then we'll move on to Item 11, which is VAB dates of importance. 11A, TRIM notices were mailed Monday, August 15th, 2022. Item 11B -- do you have any comments, Ms. Cosby, in reference to that? MS. COSBY: I do not, just that -- because they were mailed on Monday, August 15th, the deadline for filing was last Friday, September 9th. CHAIRMAN SAUNDERS: Okay. So that will take care of 11B. We'll move on to 11C, magistrate hearings, October 2022 through December 2022, and more dates in January if needed. MS. COSBY: Yes. CHAIRMAN SAUNDERS: Any elaboration on that or any comments? MS. COSBY: The only thing I want to make sure of is I wanted to get a number of petitions filed from Value Adjustment Board administration. What is our number at this time? MR. RUSTIN: 1,156. MS. COSBY: We have 1,156 petitions filed at this time. That 30 September 12, 2022 Page 20 does not include anything that comes in late filed at this time. HOMESTEAD MEMBER EARNEY: That's in comparison to 607 from last year? MS. COSBY: Yes, ma'am. CHAIRMAN SAUNDERS: I assume that's a reflection of this market that we've had. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Okay. Number 11D, final VAB meeting for tax year 2022 is to be determined. MS. COSBY: Yes. We are aiming for late February. We may slide into March. CHAIRMAN SAUNDERS: Okay. Number 12, additional comments or concerns. MS. COSBY: Yes. I will -- there's a few items that I need to make sure we get in the record, and I want to address our citizen members first. I wanted to double-check with Ms. Rosenfeld, Ms. Earney, and Mr. Kezeske, do any of you -- are any of you a member or employee of a taxing authority at this time? HOMESTEAD MEMBER EARNEY: No. HOMESTEAD MEMBER ROSENFELD: No. BUSINESS MEMBER KEZESKE: (Shakes head.) MS. COSBY: Okay. All have signified by no. I want to double-check with all board members. Are any of you going to be representing a taxpayer in the judicial or administrative review of property values, which means are you-all going to be representing a taxpayer with the VAB either with the VAB or in the court? BUSINESS MEMBER KEZESKE: I filed a petition. MS. COSBY: You filed your own petition. Well, that's your right. Otherwise, will you be representing anybody else? BUSINESS MEMBER KEZESKE: No, ma'am. 31 September 12, 2022 Page 21 MS. COSBY: Okay. Thank you. We are in compliance there. I will advise for the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a special magistrate or party citizen. I will advise for the record that all procedures and forms with the Board or special magistrate are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I will advise for the record that the VAB local procedures are ministerial in nature and not inconsistent with governing statutes, case law, Attorney General opinions, or rules of the Department of Revenue. I will advise for the record that there are two items that cannot be complete at this time, and those two items are that all appointed special magistrates have received the Department of Revenue training and have completed any corresponding exam, if required, and that's because the training came out on September 1st, and it's not reasonable to expect that they all complete the training at this point. But we will ensure that they do so prior to hearing hearings here in Collier County. The other item that cannot be completed at this time is notices have been provided to chief executive officers of each municipality. Whenever a property is petitioned and that property falls within a city or a town, any sort of incorporated municipality, the CEO of that municipality is also entitled to the notice of those hearings. They may appear at those hearings if they would like to. That cannot be done at this time because no hearings have been set. But once hearings are set, I can assure you the Value Adjustment Board administration is very good about making sure that those get out. With that, everything else is in compliance, and I conclude my 32 September 12, 2022 Page 22 presentation for Item 12. Thank you. CHAIRMAN SAUNDERS: All right. We'll move on to Item 13, public comment. Do we have any registered speakers? (No response.) CHAIRMAN SAUNDERS: We do not. Any comments from the Board members, any closing comments? (No response.) CHAIRMAN SAUNDERS: Anything from you in addition? MS. COSBY: I have nothing. Thank you, sir. CHAIRMAN SAUNDERS: All right. Then we are adjourned. Thank you. HOMESTEAD MEMBER EARNEY: Thank you. ***** 33 September 12, 2022 Page 23 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:27 a.m. VALUE ADJUSTMENT BOARD ___________________________________ BURT SAUNDERS, VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK ___________________________ These minutes accepted by the Board on ______________________, as presented ____________ or as corrected _____________. TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. 34 Item #3A •General Business Discussion: 3A Updates from the Department of Revenue and/or Current Session of the Florida Legislature affecting the VAB (informational) 3A1 Department of Revenue – Property Oversight and Florida Legislative Session (2022) Proposed Bills (informational) .................................................................................................................................................................................. 35 Page 1 Florida Agricultural Classified Use Real Property Appraisal Guidelines DRAFT Property Tax Oversight January 2023 -n ,-0 ,a -1:::::1 ::11:1 DEPARTMENT OF REVENUE 36 Page 2 RULES OF THE STATE OF FLORIDA, DEPARTMENT OF REVENUE CHAPTER 12D-51.001 12D-51.001 Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines. Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in section 120.54, F.S., but shall not have the force and effect of rules and are to be used only to assist property appraisers in the assessment of agricultural property as provided by section 195.002, F.S. Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000. Specific authority 195.027(1), 195.032, 213.06(1), Law Implemented 193.461, 195.032, 195.062, 213.05, F.S. History – New 12-30-82. Formerly 12D-51.01 CLASSIFIED USE REAL PROPERTY GUIDELINES STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE AGRICULTURAL GUIDELINE I.General Provisions II. Woodlands Section III.Pasture Land IV.Citrus Lands V.Croplands 37 Page 3 CONTENTS 1.0 INTRODUCTION ................................................................................................................. 6 1.1 Overview and Specific Authority .......................................................................................... 6 1.2 Description of Guidelines ..................................................................................................... 7 1.3 Purposes of These Guidelines ............................................................................................. 7 1.4 Uses for Which These Guidelines Are Not Intended ........................................................... 8 1.5 Content of These Guidelines ............................................................................................... 8 1.6 Other Sources of Appraisal Guidance ................................................................................. 9 2.0 GENERAL PROVISIONS .................................................................................................. 10 2.1 Overview ............................................................................................................................ 10 2.2 Procedure for Classifying Agricultural Land ....................................................................... 10 2.3 Agricultural Factors ............................................................................................................ 11 2.3.1 The Sales Comparison Approach ........................................................................ 12 2.3.2 The Cost Approach .............................................................................................. 13 2.3.3 The Income Approach .......................................................................................... 13 2.3.4 Data Sources ....................................................................................................... 15 2.3.5 Value Consistent with Reason ............................................................................. 16 2.3.6 Nonproductive Land Value ................................................................................... 17 2.3.7 Five-year Average ................................................................................................ 17 2.4 Property Inspection ............................................................................................................ 17 2.5 Quality Assurance.............................................................................................................. 17 2.6 Assessment Challenges .................................................................................................... 17 3.0 TIMBERLAND ................................................................................................................... 19 3.1 Timberland Defined ........................................................................................................... 19 3.2 Timberland Valuation Basis ............................................................................................... 19 3.3 Timberland Categories ...................................................................................................... 19 3.4 Factors Influencing Timberland Values .............................................................................. 20 3.4.1 Determining Productive Capacity/Site Index ........................................................ 20 3.4.2 Stumpage Value .................................................................................................. 22 3.4.3 Management Costs .............................................................................................. 23 3.5 Establishing Pine Timberland Classes............................................................................... 23 3.6 Local County Value Tables ................................................................................................ 24 3.7 Timberland Valuation Summary ........................................................................................ 24 ---- 38 Page 4 4.0 PASTURE LAND ............................................................................................................... 26 4.1 Pasture Land Defined ........................................................................................................ 26 4.2 Pasture Land Valuation ..................................................................................................... 26 4.3 Rental Income for Pasture Land ........................................................................................ 26 4.4 Income from Livestock Operation. ..................................................................................... 27 4.4.1 Productivity of Soils .............................................................................................. 28 4.4.2 Classes of Pasture Improvement ......................................................................... 28 4.4.3 Annual Expenses ................................................................................................. 29 4.4.4 Livestock Budgets ................................................................................................ 29 4.4.5 Value Table .......................................................................................................... 29 4.4.6 NRCS Soil Capability and Animal Unit Month (AUM) ........................................... 30 4.4.7 Pounds of Saleable Beef Formula ....................................................................... 31 5.0 CITRUS LAND ................................................................................................................... 33 5.1 Citrus Land Defined ........................................................................................................... 33 5.2 Citrus Land Valuation ........................................................................................................ 33 5.3 Citrus Producing Areas ...................................................................................................... 33 5.4 Economic Life of Typical Grove ......................................................................................... 33 5.5 Determining Typical Yield .................................................................................................. 34 5.6 Citrus Value Schedules ..................................................................................................... 34 5.6.1 Basis of Citrus Value Schedules .......................................................................... 34 5.6.2 Preparing the Value Schedule ............................................................................. 36 5.7 Value Adjustment............................................................................................................... 37 5.8 Procedures and Formulas ................................................................................................. 38 5.9 Capitalizing Net Income ..................................................................................................... 39 5.10 Recapture ........................................................................................................................ 39 5.11 Base Land Value ............................................................................................................. 39 6.0 CROPLAND (Vegetables and Field Crops) ....................................................................... 41 6.1 Cropland Defined ............................................................................................................... 41 6.2 Cropland Valuation ............................................................................................................ 41 6.3 Income from Cropland ....................................................................................................... 41 6.4 Use of Budgets in Valuation .............................................................................................. 41 6.5 Use of Qualified Rental Agreements for Valuation ............................................................ 42 6.6 Irrigated Land Valuation .................................................................................................... 42 39 Page 5 Addendum A – Band-of-Investment (BOI) Example ................................................................. 45 Addendum B – Growth and Yield of the Southern Pines, Slash Pine ....................................... 46 Addendum C – Site Quality Curves for Slash Pine Plantations in Florida, 25-Year Basis ........ 47 Addendum D – Integrated Yield Data for Planted and Natural Pines ....................................... 48 Addendum E – Timberland Value Schedule ............................................................................. 49 Addendum F – Non-Pine Value Table ...................................................................................... 50 Addendum G – Agricultural Rental Analysis Example, Cropland/Pasture Land ....................... 51 Addendum H – Cropland and Pasture Land Value Schedule ................................................... 52 40 Page 6 1.0 INTRODUCTION 1.1 Overview and Specific Authority. Section 195.002(1), Florida Statutes, identifies the Florida Department of Revenue (Department) as a state administrative agency with the statutory responsibility of general supervision of the assessment and valuation of property, and the administration and collection of property taxes. The Department’s supervision is necessary to ensure all property is placed on the tax rolls and valued in accordance with the requirements of the state constitution. Every four years, the voters in each Florida county elect a property appraiser as directed by Article VIII, section 1(d), of the Florida Constitution. Section 192.001(3), Florida Statutes (F.S.), states the property appraiser is “the county officer charged with determining the value of all property within the county, with maintaining certain records connected therewith, and with determining the tax on taxable property after taxes have been levied.” In the course of discharging its statutory duties, the Department provides general supervision to the property appraiser of each of the 67 counties in the state of Florida. Property appraisers have the statutory responsibility to list and assess all real property in their respective county each year for ad valorem taxation purposes, as stated in ss . 192.011 and 193.085(1), F.S. Section 192.011, F.S., states, in pertinent part “[t]he property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use.” Section 193.085(1), F.S., states, in pertinent part “[t]he property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll.” Sections 195.062(1) and 195.032, F.S., specifically direct the Department to develop guidelines to establish standard measures of value, which include these Agricultural Classified Use Real Property Appraisal Guidelines, to aid and assist property appraisers in performing their assessment and valuation responsibilities. Statute provides the specific authority and legislative directive for the Department’s development of these guidelines, as well as underscores the Legislature’s intent to limit the scope of their use. Section 195.062(1), F.S., states, in pertinent part: The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. This manual shall contain all: (a) Rules and regulations. (b) Standard measures of value. (c) Forms and instructions relating to the use of forms and maps. 41 Page 7 Section 195.032, F.S., states: In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law, to be used by property appraisers in all counties, including taxing districts, to aid and assist them in arriving at assessments of all property. The standard measures of value shall provide guidelines for the valuation of property and methods for property appraisers to employ in arriving at the just valuation of p articular types of property consistent with ss. 193.011 and 193.461. The standard measures of value shall assist the property appraiser in the valuation of property and be deemed prima facie correct, but shall not be deemed to establish the just value of any property. However, the presumption of correctness accorded an assessment made by a property appraiser shall not be impugned merely because the standard measures of value do not establish the just value of any property. 1.2 Description of Guidelines. The standard measures of value are provided through three sets of guidelines: the Tangible Personal Property Appraisal Guidelines, the Real Property Appraisal Guidelines, and this document, the Agricultural Classified Use Real Property Appraisal Guidelines. The full set of documents that comprise the manual of instructions, in accordance with s. 195.062(1), are available here: https://floridarevenue.com/property/Pages/Cofficial_MOI.a spx. The required scope of the components of the appraisal process will vary among the diverse real property markets in Florida’s 67 counties. Resources (e.g., availability of information, equipment, and personnel) may differ among Florida counties and aff ect how property appraisers specifically apply the appraisal process. Property appraisers have considerable latitude for applying these Agricultural Classified Use Real Property Appraisal Guidelines. The guidelines are not a substitute for the duty to comp ly with current Florida law, administrative rules, and regulatory requirements. Property appraisers can achieve valid agricultural classified use assessment valuations of real property in different ways while adhering to professionally accepted appraisal practices and appropriate appraisal methodologies. However, general application of the principles detailed in these guidelines, even among counties experiencing different market conditions or varying resources, should yield substantially similar results. 1.3 Purposes of These Guidelines. These Agricultural Classified Use Real Property Appraisal Guidelines have three primary purposes: 1) To aid and assist property appraisers and staff in developing agricultural classified use assessment valuations of real property for ad valorem tax purposes in accordance with Florida law 2) To promote and facilitate the accuracy and equity of agricultural classified use assessment valuations of real property for ad valorem tax purposes, both within and among counties 3) To meet the Department’s statutory obligations to aid and assist property appraisers, as stated in ss. 195.062(1), 195.002(1), 195.032, F.S. 42 Page 8 In accordance with s. 194.035(3), F.S., these guidelines are also statutorily cross-referenced as necessary source materials for purposes of the Department’s duty to provide Value Adjustment Board (VAB) special magistrate training, another feature of Florida’s property tax system. For more information, the VAB training materials are available on the Department’s website: https://floridarevenue.com/ property/Pages/VAB.aspx. 1.4 Uses for Which These Guidelines Are Not Intended. Section 195.062(1), F.S., dictates these guidelines do not have the force and effect of rules. As such, these guidelines do not function as the complete reference authority on any of the following or similar subjects: valuation theory, approaches, methods, or procedures; assessment administration; or applicable provisions of Florida law, or regulatory requirements. In accordance with the limitations imposed by s. 195.062(1), F.S., these guidelines should not be used as the basis for the legal rights or responsibilities of participants in the real property appraisal process for ad valorem tax purposes in the State of Florida. The user should not solely rely on these guidelines. A thorough and independent knowledge of Florida law and professionally accepted appraisal practices and appropriate appraisal methodologies is necessary. Users should review all statements contained within the context of this entire document and should refer to this document in conjunction with ot her professionally accepted source materials. Citation to information from a particular source does not imply that all applicable information from that source is cited or relevant to the appraisal of property for ad valorem tax purposes in the State of Florida. These guidelines do not establish the value of any property and could not and do not encompass or address every methodological detail, legal premise, appraisal practice or educational treatise that might be applicable in the valuation of every property. 1.5 Content of These Guidelines. This document addresses the requirements for assessing agricultural classified use property in compliance with Florida law and administrative rules. Users should refer to this document in conjunction with other applicable sources of professional knowledge such as Property Assessment Valuation (2010) published by the International Association of Assessing Officers (IAAO) and the Appraisal Institute’s Rural Property Valuation (2017), but only to the extent that other sources do not conflict with Florida law or the manual of instructions. This version of the Agricultural Classified Use Real Property Appraisal Guidelines replaces the 1982 version entitled The Florida Agricultural Classified Use Appraisal Guidelines. The 1982 version was organized into five sections which have been updated and appear in this version as sections 2 through 6 with all tables now provided as addenda. Section 1 has been added to provide an overview of legal roles and authority and to prov ide a description and context for these guidelines. The methods and approaches to value for agricultural classified use land have not changed significantly since these guidelines were last published. The most substantial updates to the document are the inclusion in section 2 of statute language specific to assessing agricultural classified use property and updates to the band -of-investment (BOI) section, including the addition of a detailed BOI example (addendum A). The BOI update was communicated to property appraisers in a memo from the Department in spring 2021. 43 Page 9 Throughout these guidelines hyperlinks to relevant material are provided. Some of the material is published by other entities, and the Department does not maintain those web addresses or the material. If a hyperlink fails, users should search the internet for the referenced material. 1.6 Other Sources of Appraisal Guidance. Property appraisers may use other professionally accepted sources of appraisal guidance, such as the Uniform Standards of Professional Appraisal Practice (USPAP), published by the Appraisal Foundation , but only to the extent that those other sources do not conflict with Florida law. Users of USPAP Standards 5 and 6 should be aware that parts of those standards apply only to the mass appraisal of personal property or only to the mass appraisal of real property for purposes other than ad valorem taxation. The distinction between the mass appraisal of real property for ad valorem purposes and for other purposes may be subject to USPAP Jurisdictional Exceptions applicable to several sections of USPAP Standards 5 and 6. 44 Page 10 2.0 GENERAL PROVISIONSI. General Provisions 2.1 Overview. (1) The procedures and data sources set forth in this section are to be used generally with in the context of the other agricultural sections in these guidelines the Classified Use Real Property Guidelines of the Manual of Instructions. These guidelines contain sections dealing with the four major agricultural land uses in Florida: timberland, pasture land, citrus land, and cropland. It is impracticable, if not impossible, to detail each and every type of agricultural endeavor within the state. Therefore, lands used for other agricultural endeavors should be valued in accordance with the principles set forth in these guidelines to the extent they apply. For instance, lands used for dairy purposes should be valued according to the principles contained in the pasture land section, even though the pasture land section generally deals with the more typical cow-calf operation. For highly specialized crops, livestock, or agricultural endeavors, if there is insufficient data to support a specialized valuation, property appraisers may value them with “like kind” properties. 2.2 Procedure for Classifying Agricultural Land. Section 192.042(1), F.S., requires that all real property must be assessed according to just value each year on January 1. Article VII, Section 4(a), of the Florida Constitution permits agricult ural land to be classified and assessed based solely on its character or use for purposes of ad valorem taxation. Classified use value is defined in s. 192.001(1)(c), F.S., as “[t]he value of property in a classified use or at a specified percentage of its value under Art. VII of the State Constitution.” Specific information regarding the valuation of properties classified as agricultural is provided in s. 193.441(1), F.S., which states “[f]or the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the just value of the property shall be considered a classified use assessment and reported accordingly.” Throughout these guidelines, the term “agricultural classified use assessment” is used to refer to the value determination. Section 193.461, F.S., pertains to the threshold determination of whether real property can be properly classified as agricultural property. Section 193.461(3)(b) states, in relevant part: Subject to the restrictions specified in this section, only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The term “bona fide agricultural purposes” means good faith commercial agricultural use of the l and. 1. In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration: a. The length of time the land has been so used. b. Whether the use has been continuous. c. The purchase price paid. d. Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment. e. Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, 45 Page 11 without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices. f. Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. g. Such other factors as may become applicable. Chapter 12D-5, Florida Administrative Code, sets forth a more detailed procedure to be used in classifying real property as agricultural land for the purpose of ad valorem taxation in accordance with s. 193.461, F.S. Agritourism is a rapidly expanding industry in Florida. Section 570.86, F.S., defines agritourism to mean any agricultural-related activity consistent with a bona fide farm, livestock operation, ranch, or working forest which allows members of the public to view or enjoy recreational or educational activities. Such activities may commonly include things like aquaculture, farmers markets, berry picking, horseback riding, farm tours, etc. Section 570.85, F.S., allows agritourism operators to maintain agricultural classifications for ad valorem tax purposes under s. 193.461, F.S., so long as the agritourism activity relates directly to agricultural production. For more information on Florida agritourism, visit www.followfreshfromflorida.com/agritourism. Please note the following summarized legislative changes effective July 1, 2022 (chapter 2022-77, Laws of Florida, SB 1186): Amended s. 570.85(1), F.S., to remove a requirement that agritourism be a “secondary” stream of revenue for a bona fide agricultural operation. However, it is important to remember for purposes of agricultural classification, s. 193.461(3)(b), F.S., still requires that the primary use of the land be a bona fide agricultural use. Amended s. 570.87, F.S., to provide an agricultural classification pursuant to s. 193.461, F.S., may not be denied or revoked solely due to the conduct of agritourism activity on a bona fide farm or the construction, alteration, or maintenance of a nonresidential farm building, structure, or facility on a bona fide farm which is used to conduct agritourism activities. So long as the building, structure, or facility is an integral part of the agricultural operation, the land it occupies shall be considered agricultural in nature. However, such buildings, structures, facilities, and other improvements on the land must be assessed under s. 193.011, F.S., at their just value and added to the agriculturally assessed value of the land. (2) The procedure to be used in classifying real property as agricultural land for purpose of ad valorem tax in accordance with Section 193.461, F.S. (1975), is set forth in Chapter 12D-5, F.A.C., which is included in the Manual of Instructions. 2.3 Agricultural Factors. (3) The assessment of Once the real property that has been granted agricultural classification, the assessment shall be made in accordance with s. 193.461(6), F.S. (1979), which states provides in pertinent part the following: (a) In years in which proper application for agricultural assessment has been made and granted pursuant to this section, the assessment of land shall be based solely on its agricultural use. The property appraiser shall consider the following use factors only: 1. The quantity and size of the property; 46 Page 12 2. The condition of said the property; 3. The present market value of said property as agricultural land; 4. The income produced by said the property; 5. The productivity of land in its present use; 6. The economic merchantability of the agricultural product; and 7. Such other agricultural factors as may from time to time become applicable, which are reflective of the standard present practices of agricultural use and production. (b) Notwithstanding any provision relating to annual assessment found in s. 192.042, F.S., the property appraiser shall rely on 5-year moving average data when utilizing the income methodology approach in an assessment of property used for agricultural purposes. (c) For purposes of the income methodology approach to assessment of property used for agricultural purposes, irrigation systems, including pumps and motors, physically attached to the land shall be considered a part of the average yields per acre and shall have no separately assessable contributory value. (4) The agricultural section of the Classified Use Real Property Guidelines of the Manual of Instructions is intended to provide a method or procedure whereby Section 193.461 (6) (a), F.S. (1975), may be implemented in accordance with Sections 195.032 and 195.062, F.S. (1976 Supp.). (5) Agricultural land has value because of its productivity and ultimately from its ability to generate income. Estimating the value of any property is an opinion generated by competent and qualified appraisers based on the three traditional and proven approaches to value: sales comparison Market, income, and cost. (6) The property appraiser may use the sales comparison Market, income, and cost approaches in estimating the value of agricultural lands in Florida for ad valorem tax purposes. These approaches may be used as a check against each other. In addition, specific and unusual situations such as, but not limited to, unreliable or unobtainable data, may effectively prohibit the use of a particular approach. The property appraiser has the discretion in of selecting the approach to be used. Whichever approach is used, care must be exercised to ensure value conclusions insure values thus generated do not exceed market values (see s. 193.441(1), F.S.). (7) Due to the large number of agricultural parcels of property to be valued by the property appraiser each year, it is impracticable, if not impossible, for the property appraiser to value each parcel of property in the manner of a fee appraisal. Therefore, the property appraiser must utilize what is commonly referred to as the a mass appraisal technique in valuing system to value agricultural property within the county. 2.3.1 The Sales Comparison Approach. (8) The Market Approach which should be considered by the Property Appraiser The sales comparison approach relies heavily on verified sales of similar properties in order to make for comparisons to be made. However, that market must be limited to the market for comparable agricultural properties. Generally, the sale of land in Florida the past few years strictly for bona fide agricultural use, as defined by s. 47 Page 13 193.461(3)(b), F.S. Florida Statutes, as in contrasted to agricultural use combined with speculative use has other property rights, is not been of sufficient volume to permit accurate and dependable comparisons. Also, the amount and maturity of the commodity being produced on the properties is often a distorting influence on the sale. This can be illustrated using the six basic property ownership rights or “bundle of rights.” These rights are: 1. The right to use, 2. The right to sell, 3. The right to lease or rent, 4. The right to enter or leave, 5. The right to give away, 6. The right to refuse to do any of these. Each one of these rights can be assigned a value, and the total amount would be equal to an estimate of value. Section 193.461 (6)(a), F.S., specifies that “the assessment of land shall be based solely on its agricultural use.” The only property right that can be assessed for property tax purposes is the right to use it for “bona fide agricultural purposes” as defined by s. 193.461(3)(b), F.S. 2.3.2 The Cost Approach. (9) The cost approach Cost Replacement Approach is a method in which the appraiser estimates the contributory value of the improvements to land. As such, it is not a method for measuring the ability of the land to generate income from agricultural use. Farm buildings and residences should be appraised using the procedures set forth in the Real Property Appraisal Guidelines Cost Approach Section found in the General Real Property Guideline and their value added to the agricultural value of the land. 2.3.3 The Income Approach. (10) The income approach, or capitalization of net earnings to land into as an indication of value, is the approach that is recommended and is used throughout this guide these guidelines to value agricultural classified use appraise those properties given agriculture classification in accordance with s. 193.461, F.S. (1975). However, it is recognized that this is not the exclusive method of valuing agricultural lands. See St. Joe Paper Co. v. Brown, (Fla. 1969) 223 So 2d 311 (Fla. 1969). The property appraiser shall rely on 5-year moving average data when utilizing the income approach in an assessment of property used for agricultural purposes in accordance with s. 193.461(6)(b), F.S. (11) The income approach Since arms-length market sales of land for agricultural use reflects the a buyer’s evaluation of the earning potential of the land., Any land values computed on an income approach which that exceed market sales values should be re-evaluated to determine if the components were adequately accounted for in the income computation. The use of the capitalized net income approach as set forth in this guide inherently considers the factors required to be considered by s. 193.461(6)(a), F.S. (12) The capitalization rate expresses the relationship between net income from to the land and value. Value is defined as the present worth of future rights to income. There are three basic methods to used to estimate the capitalization rate in an appraisal process. They are the market comparison, summation, and the band-of-investment (BOI) band-of-investment, summation, and market comparison methods. All components used to derive a capitalization rate shall be 48 Page 14 calculated using a 5-year moving average. The property appraiser should add the current year county millage rate for vacant agricultural lands (not subject to the 5-year averaging) to develop the overall capitalization rate. The Market Comparison Method. (13) The market comparison method attempts to directly establish a capitalization rate by dividing the net income by the sale sales price, which is a proxy for value. This method may be unsuitable for one of two reasons. The first is that only sales for agricultural uses use can be developed as comparables. The second reason this method may be unsuitable is that it may produce a market value rather than an agricultural classified use value. There are many reasons for buying agricultural land farmland other than the desire to receive a current income stream. These include but are not limited to the following: •(a) Desire to gain the status of landowner. •(b) Opportunity to live in a rural setting the country and avoid the social ills of the city. •(c) Desire to live near relatives or reclaim a family homestead. •(d) Gaining of income tax advantage. •(e) Opportunity to provide a hedge against inflation. •(f) Spreading of fixed costs by through the more efficient use of machinery. (14)The second reason why this method may be unsuitable is that it may produce a market value rather than a (agricultural) “use" value. The Summation Method. (15) The summation method attempts to estimate the capitalization rate by summing adding up the individual components of the capitalization rate. These components are: -(a) The safe rate is the rate obtainable with the most safety and the least risk. -(b) The risk rate is the return commensurate with the risk assumed by the investor; it is a component because the return on real estate is a desired return and may or may not be realized by the investor. -(c) The nonliquidity rate is necessary, since an investment in real estate ties up money which cannot be quickly reconverted to cash; therefore, real estate is considered a nonliquid asset. -(d) The management rate is a necessary component in order to compensate for the time and cost involved in managing the real estate investment, not to be confused with the management of the real estate itself. (16)The summation method provides a theoretical presentation of investors’ desired returns, risks, liquidity, management, and other rates, to justify or explain why a selected capitalization rate is used in the valuation of real property is in excess of the "safe" rate. Nevertheless, Because of the intangible character of the components, it is not considered a sound procedure through which a specific rate may actually be derived. The Band-of-Investment (BOI) Method. (17) The BOI Band-Of-Investment method uses mortgage debt financing information to estimate a capitalization rate by weighting the fractional rates of mortgages and equity. Since Farm Credit of Florida the Columbian 49 Page 15 District of the Federal Land Bank is the major agricultural real estate lender in Florida, it would be appropriate to use their typical loan to value ratio and interest rate as of January 1, in the mortgage portion of this method. The equity rate can be obtained by comparing equity yields on similar risk investments. A source for this information could be the yield, as of January 1, of Federal Farm Credit Bond Yields.; or it may be calculated as shown below using a mortgage constant. In the equations that follow, the average of January 20-year fixed bond rates from the Federal Farm Credit Banks Funding Corporation (FFCBFC) in conjunction with the mortgage constant are used to represent the equity yield rate or the rate required to attract an investor to this type of investment. FFCBFC bond rates may be obtained from farmcreditfunding.com. The BOI is a straightforward calculation built from four different components. These components include the loan-to-value (LTV) ratio, the prevailing interest on debt financing, the expected return on equity, and a mortgage constant. The LTV and typical interest rate are often set by the lending institution and the remainder becomes the equity portion of the valuation. These components are combined to calculate a capitalization rate as shown in the following table. An example of the BOI capitalization rate calculation is provided in addendum A. Band-of-Investment Capitalization Rate Calculation MRm + ERe = Ro Where: M = Loan-to-value ratio (LTV) Rm = Mortgage constant (calculated using the annual percentage rate (APR) and available loan funds) E = Required equity percentage of the loan (1 – LTV) Re = Equity yield rate (mortgage constant plus the FFCBFC January 20- year bond rate) Ro = BOI capitalization rate (18) In an example of a hypothetical case these components would be used in the Band-of- investment method as follows: Mortgage 70% financing X 10% interest = 7.0% Equity 30% equity X 14% yield =4.2% Total Discount Rate 11.2% *Local Millage Rate 1.5% Overall Capitalization Rate 12.7% *The individual county ad valorem millage rate, expressed as a percentage should be added to the discount rate to establish the final capitalization rate to be used. This should be done regardless of which method is used unless ad valorem taxes are handled as an expense item when estimating net income. 2.3.4 Data Sources. (19) Production, income, expense, acreage, and other data should be based on a typical operation. Typical is defined as (that which most frequently exists or occurs in the particular situation or area under consideration ) operation. A typical agricultural operation may be confined within one county or span an area in several counties. Yield data used in these guidelines this section were obtained from the Florida Department of Agriculture, the Institute of Food and Agricultural Sciences, United States Department of Agriculture 50 Page 16 publications and other authoritative sources which reflect typical agricultural operations in Florida. However, consideration has been, and should be given , to the fact that some of these publications reflect net income from above average operators or research projects , in as contrasted to the typical operator. Until such time as the property appraiser can justify and verify typical net income from typical operators in his county or the area concerned, These publications data sources should be used with appropriate adjustments for each county. (20) In these guidelines this guide, the land capability unit system of the Soil Conservation Service USDA’s Natural Resources Conservation Service (NRCS) Web Soil Survey, may be used as an alternative method where local production information is not available. (21) Yields shown in the SCS system these soil surveys are for a few representative crops and grasses and indicate the potential attainable with high-level management and assume assumes normal growing seasons. They Yield adjustments are recommended within the NRCS surveys that also assume the use of high-quality seeds adapted to the soil and climate, good seedbed preparation, liming based on soil analysis, use of adequate amounts of fertilizer and control of plant diseases and insects. Therefore, in order to obtain typical yields from typical operations, the Soil Conservation Service recommends their yields be adjusted by 85 percent. (22) The property appraiser should be familiar with the most important soil types in the his county. Data on soil types may be obtained from NRCS’s Web Soil Survey website. Detailed soil surveys for of many counties have been published and are underway in others. A general soil map of each county is available for all counties. The property appraiser should use this source as a reference to verify soil types and production levels for each parcel subject to an agricultural classified use assessment. Some farmers have soil surveys of their lands which they may make available to the property appraiser. Data on soil types may be obtained from the District Conservationist (DC), of the Soil Conservation Service located in most counties. (23) Published data should only be used to back up local verified data or used in the absence of local data. The user of published data needs to verify that it is correct for the application for which it is being used. For instance, soil quality plays an important role in the assessment of agricultural lands. The Under the right circumstances, an appraiser’s use of Soil Conservation Service published soil data may be a professionally accepted appraisal practice. does not infer the property appraiser become a soil scientist. However, he must be cognizant of the important role of soil quality in the assessment of agricultural lands. (24) Attached to this general section are sections dealing with the four major agricultural land uses within the State. It is impracticable, if not impossible, to detail each and every type of agricultural endeavor within the state. Therefore, lands used for other agricultural endeavors should be valued in accordance with the principles set forth in these general provisions and so much of those specific provisions set forth hereafter as may logically apply. For instance, lands used for dairy purposes should be valued according to the principles contained in the pasture section, even though the pasture section generally deals with the more typical cow-calf operation. 2.3.5 Value Consistent with Reason. (25) It should be noted that it is an accepted agricultural practice in some areas to obtain more than one crop from the same field each year. Where this is typical, it should, of course, be recognized in order to arrive at a total net income. Also, for land conservation purposes, land may be permitted to lie fallow on an 51 Page 17 occasional basis. Likewise, a A bona fide agriculturist may change the use of certain lands from one agricultural pursuit to another, and this change may be incomplete and not readily discernable on January 1, the assessment date established in s. 192.042(1), F.S. In these instances, the land would not lose its agricultural classification, and using his. Using discretion, the property appraiser should value the lands in a manner consistent with reason according to the use and value of its prior use, its intended use in the immediate future, if discernable, and the value of surrounding lands used in a similar capacity. 2.3.6 Nonproductive Land Value. (26) Nonproductive land, or wasteland, has some value and may contribute to the value of the surrounding productive land, but obviously is not subject to valuation by the income approach. The property appraiser should, therefore, value these lands according to their contribution to the surrounding land. According to the Property Use Classification System detailed in The Dictionary of Real Estate Appraisal, 7th ed. (Chicago: Appraisal Institute, 2022), wasteland is: “Land that is not suitable for the economical production of beneficial crops including but not limited to river bottoms, sand hills, rock outcroppings, sandy washes, areas of high salinity, and land that is inaccessible by typical farm equipment.” 2.3.7 Five-year Average. (27) In order To minimize the effect of the wide fluctuation of data used and to provide a measure of stability to the resulting values on agricultural lands, it is recognized that a number of several years of historical data on cost and income should be considered. However, due to lack of historical data or lack of research on a particular technique, it is recommended by the Department that a simple five year (5) moving average be used until more data are available or further research can be accomplished to justify modification of the simple five year average concept. The property appraiser shall rely on 5-year moving average data when utilizing the income methodology approach in an assessment of property used for agricultural purposes in accordance with s. 193.461(6)(b), F.S. 2.4 Property Inspection. Section 193.023(2), F.S., requires property appraisers to inspect real property every five years. This statute allows property appraisers to use image technology in lieu of physical inspection where geographically suitable. The minimum technology standards for physical inspection are provided in the Department’s annual Tax Roll Production, Submission, and Evaluation Standards available at: https://floridarevenue.com/property/Pages/Cofficial_CompleteSubRollEval.aspx. In the event of a natural disaster, the property appraiser should reinspect all affected parcels before the January 1 assessment date, document damage caused by the disaster, and consider the impact it may have on the use value. 2.5 Quality Assurance. The Real Property Appraisal Guidelines discuss the quality assurance process for mass appraisal. Quality assurance for properties assessed based on their value in use differs in some respects. Details for the Department’s in-depth review and ratio study and any differences for classified use properties are provided in section 11 of the Department’s annual Tax Roll Production, Submission, and Evaluation Standards available at https://floridarevenue.com/property/Pages/Cofficial_CompleteSubRollEval.aspx. 2.6 Assessment Challenges. Property appraisers should also be aware of s. 194.301, F.S., which was substantially changed in 2009, related to administrative (VAB) and judicial review of 52 Page 18 ad valorem tax assessment challenges. This statute describes some of the standards property appraisers must follow in the assessment of property for ad valorem taxes, including agricultural classified use property. The property appraiser has the responsibility to ensure their valuation procedures and methodologies meet these statutory standards. The 2009 amendments to ss. 194.301 and 194.3015, F.S., made clear the Florida Legislature’s intent to supersede contradicting case law. Specifically, s. 194.301(1), F.S., now states: “The provisions of this subsection preempt any prior case law that is inconsistent with this subsection.” Yet, some pre-2009 and post-2009 case law does not reflect the appropriate application of the principles outlined in these major statutory changes. Some superseded case law includes: City National Bank v. Blake, 257 So.2d 264 (Fla. 3d DCA 1972) Blake v. Xerox, 447 So.2d 1348 (Fla. 1984) Bystrom v. Whitman, 488 So.2d 520, 521 (Fla. 1986) Walmart v. Todora, 791 So. 2d 29,30 (Fla. DCA 2001) Mazourek v. Walmart, 831 So.2d 85, 91 (Fla. 2002), quoting Walmart v. Todora Fla. Dept. of Revenue v. Howard, 916 So.2d 640 (Fla. 2005) In re Lifestream Technologies, LLC, 337 B.R. 705, 710 (Bkrtcy. M.D. Fla. 2006), quoting Mazourek v, Walmart Specific Authority 195.027, 195.032, 195.062 F.S. Law Implemented 193.461 F.S. History - New 53 Page 19 3.0 TIMBERLAND II. Woodlands Section 3.1 Timberland Defined. According to the Property Use Classification System detailed in The Dictionary of Real Estate Appraisal, 7th ed. (Chicago: Appraisal Institute, 2022), timberland is: “Land with merchantable trees, timber, or timber products that is periodically harvested. The amount of time between harvests varies depending on the species and growing conditions. Interim uses may include passive and active recreation like hunting.” 3.2 (1) Timberland Valuation Basis. This section describes a procedures for the assessment appraisal of timberland woodland based on potential net income from the basis of average annual growth potential from seedling to economically mature timber. Actually, This is a modified ‘sustained yield’ method in that annual increment of value represented by growth is recognized and converted into a dollar value. Expenditures for management and protection are deducted and the resulting annual net income is capitalized. Basically, The basic formula in the income approach is: Value = (yield x price) – costs capitalization rate The assessment of timberland is based on the land’s capability to produce timber, not the amount of timber growing on the land at the time of the appraisal. Primary emphasis should be placed on the income approach with adjustments made to reflect other factors where a variation from the norm is noted. Two sources of income data for timber operations are calculated, potential net income and annual land rent income. Reliable rental information may be difficult to obtain for bona fide timber operations. When available, rental income lends itself readily to the 5-year capitalization process, because rent income is usually a net income, except for taxes which are considered in the capitalization rate. (2) Currently, pines are the primary species in approximately 65% of Florida's 16 million acres in woodlands. “Actually, 93% of Florida's timber is grown in the northern part of the State, roughly north of Disney World; and all indications are that this proportion may be even higher at the turn of the century."* Of the acreage devoted to growing pines, approximately 25% is in plantation. About 3 to 4 percent of these plantations are 'old field' plantations; the balance is in forest site plantations. The primary products derived from these operations are pulpwood, sawtimber, poles, logs and bolts. * Timber for Florida Today and Tomorrow, A Summary Report; Walter Smith, Division of Forestry, 1974. (3) A large portion of fresh water swamp land in Florida is growing usable hardwood or cypress. Upland hardwoods are also prevalent in many areas. Generally, the hardwood and cypress industry in Florida has consisted of harvesting whatever trees were available of sufficient size and quality with minor emphasis toward management of timber on these areas. 3.3 Timberland Categories. (4) For taxation purposes, timberland woodland is considered to have two categories: productive and nonproductive. Productive timberland woodland is generally understood in the agricultural industry to include land that is: defined as: land which is • (1) Producing or is physically capable of producing usable crops of wood, • (2) Economically accessible now or in the foreseeable future, and • (3) Not withdrawn from wood products utilization for use as parks, orchards, pastures, or other purposes. 54 Page 20 Since timberland is valued on the land’s ability to produce marketable timber, the agricultural classified use valuation should be determined based on how much marketable timber the land is capable of producing. Productive timberland includes land from which the timber has been removed. The landowner would then determine how this land would be used. If left as a forest site, there are many acceptable methods to regenerate timberland. These include machine or hand planting, seeding (seed tree or spreading seed), coppice regeneration, allowing natural regeneration from residual seeds, and others. (5)Nonproductive timberland woodland is generally understood in the agricultural industry to include defined as: nonproductive marshes, depleted mines, dumps, pits, lakes, ponds, utility rights-of-way, or other nonproductive or waste lands. Nonproductive lands have some value and may contribute to the value of surrounding timberland but are not subject to valuation by the income approach. The property appraiser should, therefore, value this land according to its contribution to the surrounding productive timberland. It is acceptable to value this land at or below productive swampland. (6)This definition of woodland includes land from which the timber has been removed, but which has, for bona fide forestry reasons, not yet been replanted. It excludes homesites or building areas which are occupied by trees for ornamental purposes. (7)In addition to the value of the growth, the values of naval stores and range pasture usage can be considered and added where applicable. 3.4 Factors Influencing Timberland Values. (8) The primary factors influencing timberland woodland values are: •(a) Productivity of soil expressed as site index. •(b) Local stumpage prices in the area. These vary considerably in different areas of the State. •(c) Management costs which include costs of site preparation, planting, and annual recurring expenses. (9)These three factors must be evaluated and established by each property appraiser for the his county in order to arrive at assessed value for timberland woodlands. 3.4.1 Determining Productive Capacity/Site Index. (10) Site Index. Productive capacity may be generally determined from site index yield tables for pine stands. These guidelines utilize data from both Growth and Yields of Natural Stands of the Southern Pines by F.X. Schumacher and T.S. Coile (copyright 1960 by T.S. Coile, Inc., Durham, NC) and data from University of Florida, School of Forestry, Growth and Yield of Slash Pine Plantations in Florida, Research Report No. 3, by Robert L. Barnes (May 1955). Slash pine yield tables have been used throughout these guidelines this Guide because slash pine has historically been is the predominant species under intensive management in the state. Timber stands that are predominantly hardwoods which can be legally harvested (as in a clear -cut) and reforested should be valued at a percentage of the associated pine value for the slash pine site index of the property. Hardwood timber types that do not meet the criteria stated above (usually bottom land hardwoods or creek or river banks) should be classified as productive swamp and valued as such. 55 Page 21 (11) The site index is defined as the average total height of the dominant and/or co-dominant trees (dominant stand) will attain at either 25 or 50 years of age. Normally, 25-year site indexes (sometimes are referred to as site quality) are applied to planted stands and 50-year indexes are applied to natural timber. As shown in addendum B, which is an excerpt from Growth and Yields of Natural Stands of the Southern Pines (cited above), an A generally acceptable way to means of converting 25-year 22-year indexes to 50-year indexes is the addition of 20 feet to the 25-year index which gives an equivalent 50-year index. All timber schedules in this document are production based using 50-year site indexes. (12) Site index is obtained by measuring the height of a representative tree and determining its age. This data is applied to a 50-year site index curve and a reading in feet is made. Using the site index curve in addendum B, a 27-year-old tree that is 65 feet tall, following the curve to the right results a site index of 80. That is, according to this graph, the tree will be 80 feet tall when it reaches 50 years of age. See addendums B and C tables 1 and 2 for site index curves. The NRCS soil surveys for Florida counties also list the site index for several major pine species by soil type. The site index information for sand pine, longleaf pine, and loblolly pine can be cross- referenced to a slash pine site index using the NRCS soil surveys. (13) The number of sample points required to establish the site index for a given parcel of land depends on the size of the parcel and the variability of the soil. A few measurements may suffice if the soil is relatively uniform, but otherwise many may be required. Most Some parcels may be represented by a single pine site index figure, but this figure must be representative of the parcel as a whole and not the result of an isolated sample. (14) Site index measurements on young trees are frequently not very reliable. Measurements on trees under 15 years of age, especially on sites with lower-than-average sites yields, should be used with caution. A check on the correctness of site index measurements may be obtained by comparing them with those on neighboring parcels having similar soils. The site index should not change abruptly from parcel to parcel without an accompanying noticeable change in the timber, other vegetation, or the soil. (15) Where a parcel of land has no suitable trees to measure for a site index, the site index should be established by comparison with adjacent or neighboring tracts with similar soils using NRCS soil surveys. The Department of Revenue, county forester or representative of the Florida Forest Service Division of Forestry, industry forester or and other professional foresters may will also assist the property appraiser in establishing the indexes in these cases areas. (16) Many company and individual forest land managers have site index information on their property which they will furnish upon request. The property appraiser should realize that his application of site index information to reflect value on an entire parcel is subject to some judgment and it is an estimate of value. The property appraiser, with the assistance of the Department of Revenue, should familiarize himself with the technique of obtaining site index. (17) Steps in taking a site index on a field inspection of a parcel would be as follows: (a) selection of dominant or representative slash pine tree. (b) Measure the height (hypsometer, altimeter or clinometer). (c) Determine age (increment sample). (d) Plot age and height on the site index curve to find the site index. (18) Site index information for sand pine, longleaf pine and loblolly pine can be related to a standard 56 Page 22 slash pine site index. (19) Five site index classes for productive pine timberland shall be used as set out in this guideline. Where all five classes are not present in a given county, the Property Appraiser may establish only those classes that are present. The classes consist of 10-foot increments on a 50-year basis with a range of 50 feet to 90 feet and over. (20) Yields. The annual growth increment expressed in tons cords per acre per year can be obtained from addendum D Table 3 which gives yields for the five established index classes. The yield tables used for this purpose were Coile and Schumacher's Growth and Yield of Natural Stands of the Southern Pines, 1960 and Bennett and Clutter's Per Acre Sawtimber, Pulpwood and Gum Yields – 25-year Basis from U.S.F.S. Forest Service’s Research Paper SE- 35 were the sources for addendum D. The yields in these publications are listed in cords (128 cubic feet of stacked wood) per acre. This yield data has been converted from cords per acre to tons per acre using a factor that reflects the current market and reporting of timber yields and stumpage prices. (21) In addition to natural pine and planted old fields, there is the timber type referred to as forest site plantation. These are plantations established with various amounts of site preparation and in recent years planted with seedlings with improved growth characteristics. Although no published yield tables for forest site plantations are available, preliminary studies have shown that yields from these plantations fall near midpoint between yields of old field plantations and those of well stocked natural stands. Calculated yield figures from these sources are presented in Table 3, Integrated Yield Data. 3.4.2 Stumpage Value. (22) According to IAAO’s Glossary for Property Appraisal and Assessment, 3rd ed. (2022), stumpage value is defined as: The value of uncut timber. Prices paid for stumpage vary considerably throughout the state. Historically, prices have been highest in the northeast, lessening in the panhandle Northwest and lowest least in the south. Patterns of land ownership and distances to mills influence these prices along with accessibility, volume, method of cutting, quality of the raw product and other factors. (23) While the stumpage price reflects value for all forest products in a county, pulpwood prices should be given the most emphasis. The reasons for this are being the relative stability of pulpwood prices over the years and its strong influence on the wood-using industries. (24) The development of stumpage prices and timber stand management costs should be accomplished by and compatible with the averaging techniques as set forth in the General Provisions. (25) The selected final stumpage price figure used in a county for timberland forest land valuation may should be established from landowner sales, timber buyer surveys, local timber pricing publications, and through a joint effort of the property appraiser and the Department of Revenue. However, The Department of Revenue obtains shall obtain current local stumpage prices each year from property owners, industry representatives, timber brokers, the Florida Forest Service Division of Forestry, and other sources of reliable sales information. The selected stumpage price should be derived consistently by the same method used in the preceding years and compatible with the 5-year averaging techniques described in section 2 The price figure arrived at should be consistent, in the manner derived and by definition, with the price figures used in the preceding years. 57 Page 23 3.4.3 Management Costs. (26) Forest Management costs associated with timber operations are of two types: annual recurring expenses and improvements to the land and annual recurring expenses. The improvements to the land prorated include annualized costs (cost/rotation age) costs of for site preparation, seedlings, and planting are the only costs for improvements to land that should be included. Forest maintenance and protection from insects, disease, fire, and natural disasters are annual recurring expenses management costs. (27)Management costs may be acquired will be derived by the Department of Revenue from cost data supplied by the Florida Forest Service Florida Division of Forestry from, timber industry, and private forestry operations on an individual county basis. This data will be interpreted and adjusted in the same manner as stumpage prices. An average cost figure will be provided Upon request by, the Department of Revenue will provide a typical cost figure to the property appraiser for use in the valuation of timberland. (28)Ad valorem taxes are a component of the capitalization rate and are not to be included in the annual management cost since they are a component of the capitalization rate. 3.5 Establishing Pine Timberland Classes. The Department’s Land Use Codes list provided annually in the Tax Roll Production, Submission, and Evaluation Standards , available at https://floridarevenue.com/property/Pages/Cofficial_CompleteSubRollEval.aspx, identifies five site index classes for productive pine timberland. Where all five classes are not present in a given county, the property appraiser may establish only those classes that are present. The classes consist of 10-foot site index increments based on a 50-year site index. (29) Value Tables. The Property Appraiser should establish value tables for the site index ranges within the county. The timberland classes with their respective site index ranges are: Class (50 Year) Slash Timberland 1 Site Index 90 and above Timberland 2 Site Index 80-89 Timberland 3 Site Index 70-79 Timberland 4 Site Index 60-69 Timberland 5 Site Index 50-59 Hardwood or natural pine-hardwood mixed timberlands should be classified by a percentage of the above site index classes., i.e. Timberland #2 75. Swamp – Productive swamplands capable of producing hardwoods or cypress for many economical commercial uses. Nonproductive – Lands not capable of producing an economical commercial agricultural product. (30)For proper coding, See 12D-8.08, F.A.C. (31)Timber classification should be separated into the sub-use categories of natural pine and planted pine. These two different methods of forest management are readily discernible on the ground and using by the use of aerial photography. The two methods are different in reference to yields, prices paid and costs of establishment and maintenance. By using the yield figures given in addendum D Table 3 (Integrated Yield Data) for related use category (planted, natural) and site index, a value table may be constructed as explained in the next section. Yield and 58 Page 24 cost figures for use category and site index would be he consistently applied. The stumpage prices used in the calculation would be the same for both and be derived as stated previously in section 3.4.2 of these guidelines in the section on stumpage prices. 3.6 Local County Value Tables. (32) The construction of local county value tables for the five site index categories is predicated on reasonable forest management practice in regard to number of stems per acre. The property appraiser should establish value tables for the site index ranges within the county. The timber value table included in these guidelines (see addendum E) is recommended for use. The pine stand rotation age, number of trees per acre, and yield data provided in the table are researched, established, and published by USDA. The property appraiser inputs a 30-year annualized cost per acre for natural and planted stands, local price per ton, and an overall capitalization rate. Natural timber sites will not include annualized site preparation and planting costs but will include other annualized management costs. Value tables are predicated on data that could be interpreted in many ways. Without a thorough knowledge of forestry and forest operations data may be misinterpreted and applied in a way that would be impossible to duplicate and would invariably lead to erroneous value conclusions. A local county value table that deviates fixed data from the recommended table should be well-researched and documented to provide an appraisal method that is consistent and replicable. The rotation age selected for the local value table development should reflects the most consistently used rotation periods in the county particular counties by prudent forest land managers. Site-preparation and planting costs should be annualized by the selected rotation period. Yields should be annualized and typical for the rotation selected and stated in units that are typical for the stumpage prices collected. See Table 4 for an example Value Table. A non-pine value table is included for hardwood and swamp land based on potential production, local prices, costs, and market information (see addendum F). Upland hardwood land that cannot be legally harvested and re-planted should be classified as productive swampland. 3.7 Timberland Valuation Summary. (33) In summarizing the key factors in establishing value tables, the following is a review of terminology Key elements and terminology in timberland valuation include: • (a) 50-year site index – measure of forest soil capability of productivity; established by the property appraiser. • (b) Yield information – see addendum D Table 3. • (c) Local stumpage price – typical per ton pulpwood price collected during the calendar year applied as a 5-year average. • Site-preparation and planting cost – the one-time per acre cost of site preparation for pine tree seedlings (clearing, chopping, burning, bedding, etc.) and planting pines (seedlings, planting, etc.), annualized over the rotation age and applied as a 5-year average. • (d) Local management costs – annual expenses incurred in managing natural pines and planted pines such as forest maintenance and protection, applied as a 5-year average. 59 Page 25 •(e) Capitalization rate – derived as described set forth in section 2 of these guidelines the General Provision of the Agricultural Section of the Guidelines. •(f) Value tables – are locally derived by the property appraiser based on the five factors described above from the previous factors. Tables are revised using through the use of updated capitalization rates, stumpage prices, site preparation and planting costs, and management costs. The value tables are the final product of the income approach to timberland valuation. (34)Consideration of all factors in Section 193.461(6), Florida Statutes, will normally be reflected in the above approach to value. Factors other than site index and degree of land improvement will usually have a minor effect on agricultural value, however, when the County Property Appraiser determines that a particular parcel varies significantly from the norm, a further adjustment may be made on an individual table. (35)A non-pine table of value is included for hardwood and swamp land based on potential local prices, costs, and market information. Since hardwood forest land is rarely managed in the State it may be best represented by a percentage of pine valuation if on a good pine site. However, much of the forest land that will be classed as hardwood will be productive swampland in most counties. See Non-Pine Value Table 5. (36)Nonproductive lands have some value and may contribute to the value of surrounding woodlands but obviously are not subject to valuation by the income approach. The property appraiser should, therefore, value this land according to its contribution to the surrounding productive woodlands. (37)Assessment Procedure. Primary emphasis should be placed on the income approach with adjustments made to reflect other factors where a variation from the norm is noted. The two sources of income data for timber operations are calculated net income and annual rental. Although reliable, rental information is difficult to obtain for bona fide timber operations, when available it lends itself readily to the capitalization process, because such income is usually a net income, with the exception of taxes which are considered in the Capitalization rate. “Literature Cited” Barnes, R.L., 1955. Growth and Yield of Slash Pine Plantations in Florida. School of Forestry, University of Florida, Res. Rept. No. 3. Bennett, F.A. and Clutter, J.L., 1968. Multiple…product yield estimates for unthinned slash pine plantations…pulpwood, sawtimber, gum. Southeast Forest Exp. Sta., U.S. Forest Service Res. Paper SE-35, 21 pp. Schumacher, F.X. and Coile, T.S., 1960. Growth and Yield of Natural Stands of the Southern Pines. Durham, North Carolina, T.S. Coile, Inc. Smith, Walter, 1974. Timber for Florida Today and Tomorrow, A Summary Report, Division of Forestry. Specific Authority 195.027, 195.032, 195.062, F.S. Law Implemented 193.461, F.S. History – New Table 1 is now Addendum B Table 2 is now Addendum C Table 3 is now Addendum D Table 4 is now Addendum E Table 5 is now Addendum F 60 Page 26 4.0 PASTURE LAND III. Pasture Lands 4.1 Pasture Land Defined. Pasture land is generally understood in the agricultural industry to be land used for the production of herbage or grasses for the purpose of livestock grazing or feeding. The NRCS defines pasture land as: Range and pasture lands are diverse types of land where the primary vegetation produced is herbaceous plants and shrubs (see https://www.nrcs.usda.gov/wps/portal/nrcs/main/national/landuse/r angepasture/). 4.2 Pasture Land Valuation. (1) The capitalized net income approach as set forth in the General Provisions of the Agricultural Guidelines described in section 2 of these guidelines is recommended for use in the valuation of agricultural pasture land. Two methods of obtaining income from pasture land are agricultural land rents for grazing or hay production and operational budgets. Operational budgets can be for saleable hay to produce income or from the production of salable beef pounds from the production of forage. (2) Considerable acreage is devoted to livestock operations in Florida. These grazing lands encompass all acreage irrespective of the state of development which is or typically would be utilized for the production of grass and herbage. Within this vast acreage are numerous variables and operational diversities which relate principally to soils, climate and responsiveness to typical herd management. In seeking a valuation basis it is imperative that these diversities together with their underlying variables be reconciled insofar as possible. This can best be accomplished by the derivation of defensible valuation data incorporated into an appraisal system designed for easy administration. Knowledgeable appraisers recognize that specific data applicable to every type and level of operation is a practical impossibility. Rather it is more feasible and doubtlessly more correct to derive representative models for guides. Each model may be typical of numerous field properties. It should be based on supportive data compatible with the data of all other models and within established, operation parameters. (3) Model guide inputs such as price, rate and expense are of course subject to annual update. The models when completed will have been derived from logical premises encompassed within reasonable operation parameters. Each value for each condition level should rest on supportable data and exhibit a consistent and equitable relationship with all other levels. Using models as herein derived should in no way absolve or limit the field appraiser from applying discretionary adjustments to individual properties where conditions warrant. 4.3 Rental Income for Pasture Land. Using rental information is the preferred method for obtaining pasture land value. Rental income is recommended since it is relatively easy to obtain, and it closely approximates income attributable to the land only. Renters often form a competitive market among themselves with the resulting rents they are willing to pay tending to represent a typical management level. Property appraisers should qualify rental agreements by verifying all terms. Qualified rents or leases are bona fide arms-length transactions between knowledgeable persons where the entire remuneration (money or services) is shown in the agreement. The only rents considered should be for agricultural use of the land only. Rental agreements may be verbal and must also be verified. Annual countywide rental surveys should be conducted because the responses represent the agricultural rental market for the county. The rents collected should be sorted based on the Animal Unit Months (AUM) of the soils. The NRCS soil survey for each Florida county lists the AUMs for each soil type. The soil types can be found using the ma ps listed in the soil surveys 61 Page 27 or by using the GIS maps supplied by the Department. The typical rent per acre is obtained by weighting the selected net rents (net income) for each production level or AUM class to be valued. Sum the product of each rent (net rent x acres) then divide by the sum of the selected rent acreages. See addendum G for an example of pasture land rental analysis. The selected rent should be reconciled using other statistical measures such as the mode and median. Previous years’ selected rents should be compared to the current year’s rents. The selected rent should not vary by large percentages from one year to the next. Increasing or decreasing rents should show a trend in the agricultural market and using the 5 -year averaging should smooth any large value changes from year to year. To calculate value, average the current typical net rent with the previous four years of typical net rent. Next, divide the computed 5 -year average net rent by the 5-year overall capitalization rate (see section 2) to get the classified use value. Values for the various types of operations shall be compiled into basic tables and applied to all range and pasture land within the county. See the value schedule in addendum H. 4.4 Income from Livestock Operation. (4) Valuation Basis. This section describes a procedure for the appraisal of grazing land based primarily on beef yields derived from the capability of the pasture land to produce forage for livestock. Pounds of beef produced is treated as the production unit. Beef yields are converted to a dollar value; from which annual operating expenses are deducted and the resulting annual net income is capitalized. The property appraiser shall rely on 5-year moving average data when utilizing the income methodology approach in an assessment of property used for agricultural purposes in accordance with s. 193.461(6)(b), F.S. Pasture land varies relative to soils, local climate, and ability to support livestock. To properly value these lands, it is important to consider these variables. Since using specific data for every type and level of operation is a practical impossibility, it is appropriate to create value tables based on supportive data and within established parameters used in actual operation s. Property appraisers should make discretionary adjustment to individual properties where conditions warrant. (5) Pasture land is defined as: Land under fence which is used for the production of herbage or grasses and the use of livestock grazing or feeding. (6) Pasture land is considered to have four classes as follows: (a) Range Pasture – raw, unimproved, native pasture used for grazing livestock. (b) Semi-improved Pasture is range pasture having some improvement such as webbing, chopping, or mowing which increases the grazing capacity of the land but does not include improvements such as seeding or application of fertilizer and lime. (c) Improved Pasture is land that has been cleared, limed, drained and seeded to legumes and/or grass mixtures. Such grasses include but are not limited to bahia grass, bermuda grass, pangola etc. This improved pasture is typically fertilized and renovated from time to time and is grazed or harvested for hay or silage. (d) Waste Pasture (nonproductive) includes acreage in depleted mines, dumps, pits, lakes, pond, and other non-productive nonproductive land. 62 Page 28 (7) On a statewide basis, the primary factors influencing pasture land values are: • (a) Productivity of the soil - Productivity is reflected by higher yields on more productive soils. • (b) Market price of beef. • (c) Extent of pasture land improvement. • (d) Annual expenses associated with different types of operation. • (e) Climatic conditions - Additional expenses (including supplemental feeding, (if necessary) treated as an additional expense. (8) In order To arrive at value for pasture land, the property appraiser should determine these factors on a local basis. 4.4.1 (9) Productivity of Soils. Soil productivity is expressed in terms of AUM, as described in sections 4.4.6 through 4.4.7 beef yields. Soil productivity and degree of land improvement are important factors influencing thee value of grazing land. This has been verified by consultations with the United States Soil Conservation Service, The University of Florida Soils Sciences Department and the University of Florida Food and Resource Economics Department. While most soi1s soils in Florida are low in natural fertility, beef production is closely related to the amount of plant nutrients in the form of fertilizer applied to them it; soils do affect beef production and profit. The property appraiser must be cognizant of the role of the soil quality in assessment of pasture land. (10) The property appraiser should be familiar with the most important soil types in the his county and which of these are the most productive. (11) Published NRCS soil surveys are available to the property appraisers and should be utilized to the best advantage. Data on soil types can be secured from County Extension Directors or from the District Conservationist (S.C.S.) in counties without soil surveys. Identifying major soil types is an important tool in the assessment of pasture land. 4.4.2 Classes of Pasture Improvement. Pasture land is considered to have four classes: • Range pasture – raw, unimproved, native pasture used for grazing livestock • Semi-improved pasture – range pasture having some improvement such as webbing, chopping, or mowing which increases the grazing capacity of the land but does not include improvements such as seeding or application of fertilizer and lime • Improved pasture – land that has been cleared, limed, drained and seeded to legumes and/or grass mixtures. Such grasses include but are not limited to Bahia, Bermuda, and Pangola grasses. Improved pasture is typically fertilized and renovated from time to time and is grazed or harvested for hay or silage. • Waste pasture (nonproductive) – includes acreage in depleted mines, dumps, pits, lakes, pond, and other nonproductive lands Nonproductive land has some value and may contribute to the value of the surrounding productive land but may not be subject to valuation by the income approach. The property appraiser should, therefore, value these lands according to their contribution to the surrounding productive land. Ponds and water sources that are accessible by livestock should be 63 Page 29 considered pasture land. (12) These comments are presented with the idea that major soil types should be considered, if possible. Comments do not infer that appraisers become soil scientists or use soil types to supplant the income approach to assessment of pasture land. It is a tool to improve expertise in assessment of Agricultural land. (13) Market Price of Beef. Market prices for all grades and types of beef may be obtained either, locally or from the Florida Crop and Livestock Statistical Reporting Service. 4.4.3 (14) Annual Expenses. Annual expenses such as feed, fertilizer, labor, machinery, transportation, veterinarian services, and other costs should be obtained from sources which reflect actual local expenses. (15) Climatic Conditions. Climatic influences includes among other things, the length of growing season, average mean temperature, the amount and distribution of rainfall, the occurrence or non-occurrence of frost, and if it occurs the frequency of such occurrence. Adjustments for climatic conditions will generally be made on a statewide basis since variation from one area of a county to another will probably not have any significant influence on value. (16) Two sources of income data for pasture operations are calculated: net income and annual rental. Annual rental information, if it can be obtained and verified, can prove to be an excellent indicator of what the actual return to the land really is. If unqualified, however, rental information can be misleading in that often, pasture land is rented for a nominal sum while the owner awaits an alternate use for the land. (17) Yield and related expense information may be secured from sources such as: (a) Producer records (b) Research data (c) livestock budgets (18) Producer Records. Producer records, although difficult to, obtain. can give highly accurate data where good records are maintained. 4.4.4 (19) Livestock Budgets. Livestock budgets prepared by economists with the Institute of Food and Agricultural Sciences IFAS can be used to obtain income net return information if local producer records are not available. These budgets reflect income and expense summaries which that consider investment and operating costs for machinery and equipment, buildings and fences, water control systems, costs of hay production, fertilizer, interest on livestock investment, pasture renovation and all other practices which are typically included in the operation of a ranch. (20) These budgets should represent typical levels of management. Net returns from budgets that represent unusually high levels of management should be adjusted before being included in the determination of income value. 4.4.5 (21) Value Table. The property appraiser shall establish value tables for each general type of ranch operation found within the county (native range pasture; semi-improved pasture; and improved pasture). using the following steps: 1) (a) Determine the yields in pounds of saleable beef per acre from: • 1. Typically managed ranch operations within the county. • 2. Soil Conservation Service NRCS land capability unit system using Animal Unit Months (AUM) as explained in the addendum following this section below. 2) (b) Determine the expenses associated with the yields determined in (a) above step 1. 64 Page 30 3)(c) Determine the market price of beef on an annual basis. Apply the price of beef to the yields as determined in (a) above step 1. 4)(d) Subtract the expenses as found in (b) above step 2 from the dollar value of beef found in (c) above step 3 to obtain the annual net income. Add this resulting net income to the preceding 4 values and (e)divide by 5 to give a rolling five-year average net income. To calculate value, average the current typical net income with the previous four years of typical net income. Next, divide the computed 5-year average net income by the 5-year overall capitalization rate to get the classified use value. (f) Divide the average net income value computed in (e) by the capitalization rate to get the classified use value. (g) Values for the various types of operations as determined above shall be compiled into basic tables and, applied to all range and pasture land within the county. See the value schedule in addendum H. (22)Factors other than soil and degree of land improvement will usually have a minor effect on agricultural value, however, when the property appraiser determines that a particular parcel varies significantly from the norm, a further adjustment may be made on an individual basis. (23) It should be noted that often native pasture in one area of the state will produce substantially more than native pasture in another area and may even produce as much as some improved pasture. (24) Nonproductive land has some value and may contribute to value of the surrounding productive land but may not be subject to valuation by the income approach. The property appraiser should, therefore, value these lands according to their contribution to the surrounding productive land. Nonproductive land should never exceed the value of the least productive range land. Addendum (25)One of the basic factors in deriving agricultural pasture land values is the production of pounds of saleable beef. Where adequate local information is available use of the Soil Conservation Service (SCS) land capability unit system may be helpful in establishing production levels for the pasture conditions set forth, however, such information must be supportable and verifiable. 4.4.6 NRCS Soil Capability and Animal Unit Month (AUM). (26) The Soil Conservation Service (SCS) NRCS has compiled information on all soils in Florida (see link in section 4.4.1). These compilations reflect study and observations by soil scientists, district conservationists and other skilled specialists over a period of years. Under the Land Capability NRCS system, soils of similar productivity and profile characteristics are grouped together and referred to as a capability unit. Each capability unit is further identified with a W, S, or E to denote either wetness, soil quality or erosion as the principal limitation in its use. NRCS soil surveys with land capability designations are available for less than one half most of Florida’s counties. (27)The basic measure of land capability for pasture and grazing land in the SCS NRCS system is an Animal Unit Month (AUM). The NRCS defines AUM as “The amount of forage required by one mature cow of approximately 1,000 pounds weight, with or without a calf, for 1 month.” One Animal Unit Month may be defined as forage production sufficient to meet the feed requirements for normal health and growth of one animal unit for one month. (28) The animal unit comparison is based on one mature beef bull or cow with calf to four months of age. Thus, an A 7 -AUM rating of seven is interpreted to means that one acre will provide sufficient forage to maintain one mature beef animal cow-calf or bull in normal health and growth for seven 65 Page 31 months of the growing season. Since seven months is less than one year it would require more than one acre to carry one animal for one year. The operator would need to provide food for 5- months of the year. In the example of an (28) AUM rating of seven would require 1.714 acres to carry one animal for one year (1 acre x 12 months ÷ 7 months per year = 1.714 acres per year). (29) The Soil Conservation Service NRCS reports AUM ratings only for high levels of management on improved grass or irrigated grass/clover pastures. The values represent the production levels attained by the best producers utilizing the best technology available when the soil survey was conducted. Before the yield values can be used for establishing ad valorem values, they need to be adjusted These yields should be adjusted as necessary to reflect local conditions under typical management with current production practices, type and condition of vegetation, and level of pasture or range improvement. For example, since fertilizer prices have increased about 50 percent faster than beef cattle prices during the last decade many producers have reduced their fertilization program and thereby reduced the carrying capacity of their pastures. Production records of local ranches should be used to establish the AUM ratings for the land capability units. The AUM rating should reflect the pounds of saleable beef produced per acre. This net production level should reflect the typical level of management. (30) In the absence of local production information, the Soil Conservation Service NRCS AUM ratings can be used as the basis for computing the pounds of saleable beef per unit as a percentage of total beef pounds. Generally, the SCS NRCS calculates total beef pounds by multiplying the AUM rating times 51.0. Total beef production is then adjusted to account for: • (1) Percent calf crop; • (2) Typical level of management; • (3) Herd maintenance; and • (4) Percent death loss. Calf crop refers to the number of calves born expressed as a percentage of the total brood cows and bred heifers. Typical management level recognizes imperfect knowledge and that a degree of inefficiency exists in all operations. Herd maintenance requirements are the percentage of total beef pounds essential to maintain a breeding herd (replacement heifers) as opposed to that available for market. Death loss is loss from all causes expressed as a percent of the total herd number. 4.4.7 Pounds of Saleable Beef Formula. (31) To derive the pounds of saleable beef produced per acre in this manner, use the following equation would be used: #AUM per acre x 51.0 pounds of beef per AUM x percent level of management x percent calf crop x (1 - percent herd maintenance needs) x (1 - percent death loss) = pounds of saleable beef 66 Page 32 (32)The pounds of saleable beef is are multiplied by the market price to obtain total revenue. The production expenses, as described earlier, are then subtracted from total revenue to obtain net revenue income. The net revenue income is then divided by the capitalization rate in order to obtain the land value as explained above using a 5-year average. (33) Values obtained by computation on Soil Conservation Service AUM ratings must be checked and verified against typical ranch operations in the area. Specific Authority 195.027, 195.032, 195.062 FS. Law Implemented 193.461 F5. History - New 67 Page 33 5.0 CITRUS LAND I.V. Citrus Lands 5.1 Citrus Land Defined. Citrus land is land suitable for citrus groves. According to the Property Use Classification System detailed in The Dictionary of Real Estate Appraisal, 7th ed. (Chicago: Appraisal Institute, 2022), orchard/grove land is: “Uniformly spaced fruit- or nut-bearing trees or shrubs that are not annually planted. Plantings are spaced for easy equipment operation and maximum production from a specific variety of trees or shrubs. Does not include vineyards, which are separately categorized.” 5.2 Citrus Land Valuation. (1) In citrus land valuation, the variables factors affecting groves are numerous and complex; therefore, it should be recognized at the outset that few statements or descriptions are without there are many exceptions. Rather, it is the intent here These guidelines intend to set forth as succinctly and explicitly set forth as possible meaningful parameters to encompass most grove situations and to assist in just and equitable valuations. 5.3 Citrus Producing Areas. (2) Broadly defined, There are three citrus producing areas within the state:. These are the older established 1) ridge lands and rolling country of the central interior; secondly, the 2) Indian River section of the central and lower east coast; and lastly, the 3) flatwoods and marshes of central and south Florida. (3) The Interior area notably is Groves in the interior are characterized by longer tree life, wider settings with fewer trees per acre, and the attainment of larger physical tree sizes in later maturity. Conversely, citrus trees in the Indian River area has, for the most part, have significantly shorter tree life, much closer settings and will attain lives while attaining greater physical size earlier in their early producing years. At maturity, however, these trees are seldom as large as those of the interior. As to The trees of the flatwoods and marsh area have intermediate longevity, spacing and size., longevity, spacing, and size attained at any given age can most appropriately be thought of as intermediate. Obviously, The areas are also dissimilar differ in many ether other particulars, namely;: terrain, susceptibility to diseases, insects, weather hazards and other features. Moreover, Local factors affect the quantity and quality of fruit produced are likely to be affected. Therefore, local costs and prices reflected through the practices of typical managements are very important to recognize and incorporate in the determination of value schedules. Consideration of disease and disease pressure as well as mitigation strategies are important factors in determining value schedules. 5.4 Economic Life of Typical Grove. (4) In view of the foregoing, it may be logically deduced that there are different economic lives representative Given the variations in local conditions, the economic life of a typical grove differs for each area of the state areas. Economic life may be defined as is the period over which a property will yield a return on and of the investment over and above the land’s economic rent due to land. The precise length thereof of this period is necessarily an appraisal judgment. Theoretically, economic life ends in a predetermined number of years. In practice, recycling of the better groves is usually continuous and unending. Economic life should be based upon consultations with citrus industry leaders and t he attrition rates experienced by growers in each area, it is suggested that economic lives of 50 and 40 years are most applicable for the Interior and 30 years for the Indian River and the flatwood areas. 68 Page 34 5.5 Determining Typical Yield. (5) A typical citrus tree is one that exhibits the predominant characteristics of a group. Obviously, a tree typical of a particular group may not be typical of all groups. Data published by Institute of Food and Agricultural Sciences is recommended as USDA’s National Agricultural Statistics Service (NASS) in the annual Florida Citrus Summary is the best guide to establish baseline typical yields determine yields for typical citrus trees in the interior (available at: www.nass.usda.gov/Statistics_by_State/Florida/Publications/Citrus/). This data should be adjusted when applied to the Indian River and flatwood areas. These data establish high, low and average tree yields for various citrus varieties by age. Production estimates based on field observations should never exceed these yield per acre parameters. based on observed production averages or production records available in the area. Disease pressure may be a major influence in determining yields and may cause large variances. It is recommended to use industry leaders as well as appraisers well versed and educated in citrus to make these determinations. The yields should represent an average of the typical yields within the county or geographic area for various citrus varieties by age. In the event there are geographical areas within a county with differing production levels, there should be well- documented reasons for the differences. Every effort should be made to have singular production levels based on ages across a county in accordance with the typical production of the county. Production levels may differ across county lines although efforts should be made to keep these differences to a minimum. 5.6 Citrus Value Schedules. (6) The property appraiser should develop annual value schedules using the income approach should be developed annually by the Property Appraiser. In order to keep the assessed values as current as possible, the annual updates must incorporate the most recent cost and price information available. It should be recognized, however, that a time lag in the updated schedules is unavoidable because the data is not available from official sources until a year after the fact. Data published by IFAS in the annual Citrus Production Cost publication is the best guide to establish typical costs (available at: https://crec.ifas.ufl.edu/research/economics/). Data published by USDA’s NASS in the annual Florida Citrus Summary is the best guide to establish typical on-tree price per box (see link in section 5.5). In the event neither of these publications are available due to late publication or discontinuation of the service, knowledgeable industry leaders should be consulted and/or appraisers educated in citrus should make the determination based on available empirical data and research. 5.6.1 Basis of Citrus Value Schedules. (7) Value schedules are necessarily based upon certain premises. They are based on these factors: a basic agricultural capitalization rate, the base land value of citrus land, the cost of trees and planting, representative numbers of trees per acre, typical yield levels at given ages, ages of peak output, and the length of and economic life. Then Next the variables of production costs and fruit prices must be considered which, aside from the influence of management, are largely the results of external forces and are subject to annual variations. (8) In Florida, the vast majority of citrus acreage is devoted to the production of five a few classes of fruit. They are: 69 Page 35 • late, Early and, mid-season, and late oranges, • Mandarins varieties and derivatives thereof, together with seedy and seedless • Grapefruit varieties. These fruits represent those are dominant in the industry, Florida and are individually distinguishable throughout the industry, and should therefore be valued separately. Additionally, there are several specialty fruits. Generally, these are more costly to produce, have historically been subject to very erratic markets and do not have the same degree of marketability as the more dominant citrus fruits. The property appraiser specifically is not prohibited from using may include further classifications should a locally significant fruit not be encompassed in the dominant classifications above. (9) The annual value schedule as prepared annually by the Property Appraiser is to be used only as a guide. It is the responsibility of the property appraiser to recognize In application this will permit recognition of local situations requiring a departure from the schedule. It is the responsibility of the Property Appraiser to recognize these situations and make the appropriate The property appraiser should make necessary and justifiable adjustments considered necessary and justifiable. Adjustments may be on a specific parcel basis, encompass a regional area or be made on a countywide basis. Appropriate and adequate documentation should be available to warrant adjustments. Reasons to apply adjustments may include disease, damage from natural or man-made disasters, and general industry conditions. Likewise, an inherent discrepancy could potentially exist through the use of statewide averages which deviate from the typical production of a county, local region, or soil type. One example of this could be a high value derived from a specific variety that is predominantly grown for fresh fruit in other portions of the state. This variety may not typically be harvested for fresh fruit in one area, but it is grown and harvested for processed fruit in that particular area. Because that area carries a low percentage of the statewide acreage, the fresh fruit price complied by USDA’s NASS and found in the annual NASS Citrus Statistics Report statistically outweighs the processed fruit price (juice). This would cause the production in that area to be inaccurately valued, causing an adjustment to be warranted. Adjustments should be determined by individuals knowledgeable in citrus and the specific geographical area and should be documented. Current fresh and processed fruit prices are published in the NASS Citrus Statistics Report (see link in section 5.5). To assist him in applying these adjustments, the following· procedure is suggested: (a) Establish a visual image of good, average and poor groves consistent with the description set forth below. These are reflective of a broad assortment of conditions including management, adaptability, diseases, damages and deficiencies. MATURE GROVE CONDITION Poor Average Good Trunks Very hard trunks. Many large limbs removed. Trunks fairly uniform and pliable. Trunks uniform and supple showing evidence of growth 70 Page 36 cracks. Disease of trunk and root system. Large cold sores evident. Skirts on trees high. Few limbs removed. Some cold damage indicated from past. Skirts on trees low. No visible signs of cold damage. Trees full skirted. Foliage Color Defoliation due to deficiencies, disease, and insects. Some deficiencies, disease, insect damage. Dark green Density See through tree with ease. See through tree with difficulty. Heavy. Size Mouse eared. Mostly standard. Standard. Poor Average Good Tree Uniform Missing trees - more than 5% Uniform, some resets – 2-5% Uniform, very few resets - less than 2% Size Many different 20-35'20-35' Soils Elevation Very flat or excessively steep Moderately rolling Moderately rolling, nearby lakes; drained. Color Very white or mucky Grey Red, brown or black 5.6.2 Preparing the Value Schedule. Follow these steps to prepare the value schedule: 1)(b) Determine the region as characteristically defined. The Indian River region is distinct, but in locations where the interior and flatwoods merge, a discretionary judgment must be made. 2)(c) Estimate the length of economic life. A thirty-year life schedule adequately represents most groves in Indian River and the Flatwoods, but fifty and forty-year life schedules are needed to equitably represent the grove conditions encountered for the Interior. This may be established by inquiry of industry leaders and other knowledgeable sources. Geographic area and disease pressure will be the predominate influences on of economic life and should be applied on a regional basis. 3)(d) Compute acreage the gross grove acreage (all acreage plantable to citrus). To obtain net tree acres, subtract all areas in skips, pushups, and non-bearing trees from the gross. Subtract net tree acres from gross grove acres. The planted grove acreage may include small ancillary portions such as turning rows and perimeter driveways. Multiply difference this acreage by the appropriate base land value of each category. Skips and pushed trees should be classified as citrus base land and multiplied by the base land rate. Sometimes this difference may be a composite of good, average citrus and poor groveland. In this event, the land value used should be a weighted composite of the three. Sandsoaks, sandponds, bayheads, wetlands, etc., are not to be construed as groveland citrus land and therefore, should have only a nominal or nonproductive value assigned. Any area that complements a grove or that is essential to its operation is groveland; and as before, citrus land; valuation should be commensurate with quality citrus base land. 71 Page 37 4)(e) Discern fruit varieties and their relative composition in the grove. Where the composition is mixed or cannot be accurately blocked off, an estimate sound judgment of the proportionate composition must be determined necessarily suffice. 5)(f) Ascertain effective tree age. Effective tree age is developed by estimating the remaining years of economic life. For a given tree or block of trees it may be defined as the age of a similar and typical It may be applied to a given tree or block of trees having equivalent condition, size, productivity and remaining eco nomic life. Most often the effective age will equal or closely parallel chronological age, for the first fifteen to twenty-five years provided correct judgments have been made with respect to area and economic life for the area. Two notable exceptions are trees that have been buckhorned and those that have sustained extensive damage, thus reducing bearing wood surface. In either event, remaining economic life would be is considerably lessened, and value should be predicated on rejuvenation or recovery prospects as well as reduced production. Tree size and chronological age usually have little relationship for older trees older than twenty-five years. Where there is uniformity of tree size, effective age is most easily estimated. Otherwise, a sound judgment must again be relied on in categorizing age groups by variety. Inasmuch as Because citrus production levels increase increment at larger rates in early producing years, grove valuations should increase increment correspondingly. Thus, It is most important in this period to have correct age estimates in the early producing years. Effective age is determined by the length of economic life, kind of fruit, yield and tree condition. To a knowledgeable citrus appraiser, effective tree age or the number of years of remaining economic life of a young tree is easily discernable plus or minus one year; in the plateau of maturity, plus or minus 2 ½ years; and thereafter, plus or minus 5 years tree is generally discernable. 6)(g) Estimate fruit production in boxes per net or gross tree acre,. depending on which procedure is used as previously described in Paragraph (4 ). Average yields per tree by age and variety will prove a very useful guide particularly, if the earlier tree descriptions are taken into consideration. Moreover, it is well to remember that Additional trees per acre make for significant increases in per acre yields during a grove's earlier years. Thereafter, the amount of bearing wood surface or linear feet of canopy becomes relatively more important. 7)(h) Multiply the per-box fruit price by boxes produced per acre. 8)Deduct production expenses corresponding to effective age. When yields significantly depart from the average indicated, production cost should be proportionately raised or lowered within high and low cost parameters. 9)(i) Divide net income thus derived by the applicable capitalization rate. The result is value per net tree acre. (j) The Property Appraiser may at his discretion estimate the gross per acre simply by adding the value of net tree acres together with the value of the unplanted acreage and dividing by gross grove acres. 5.7 Value Adjustment. (10) Values derived by the foregoing procedure may in certain situations warrant consideration for reductions. Badly mixed age groups and fruit types, sparse or non-contiguous groups of trees and Citrus land values derived using value tables may 72 Page 38 require adjustment due to disease pressure, climate conditions, natural or man-made disasters, or greater than normal susceptibility to a contingent hazard are examples of possible situations requiring adjustment. Should. When a value reduction be made for these or similar reasons which are not apparent is made, the extent of adjustment and justification into support thereof should be noted the adjustment must be documented. The appropriateness of value adjustments should be reviewed annually. 5.8 Procedures and Formulas. Procedures and formulas for citrus valuation are provided below. (11) In order to add clarity to this section the procedures and formulae used are explained below. (12) Fruit Price Gross Income Computation Formula: Dollars per box x boxes per acre = Gross Income per Acre Formula: Pi x Yi = AP X Where: Pi = Price per box by year X = Total number of boxes over 5 year period Yi = Boxes produced by year AP = Average Price per box • (a) Compute the average price dollars per box of the a particular variety for the last 5 years. using the 5-year average dollars per box of that variety • (b) Obtain average box production per acre for effective age of tree. for that variety • (c) Compute the average gross return per acre by multiplying the average 5 year price by the average boxes per acre. (13) Production Cost Computation. Use a 5-year simple average. General and specific cost components are: • (a) Labor, power, and equipment: -1.Cultivation -2.Irrigation -3.Pruning -4.Hedging and topping -5.Cold protection -6.Tree and bush removal -7.Site preparation and planting -8.Cost and maintenance of -9.Banking and unbanking -power and equipment • (b) Fertilizers and lime • (c) Spray and dust (ground and/or aerial application) • (d) Production management (refers to expense of managing the grove) • Business management • (e) Miscellaneous NOTE: Caretaker costs as supplied by Brooke Data (Economic Information Report 58) include the above items. These costs are a1so the easiest to document. (14) The interest on grove investment and county ad valorem taxes shall not be included in the above production costs. These are reflected in the capitalization rate. 73 Page 39 5.9 Capitalizing Net Income. (15) Subtract the production cost per acre (cost of managing one acre of citrus for commercial production, determined through information provided by citrus growers) from the gross income per acre (sum of all earnings for each acre) to arrive at the net income per acre. (16) Capitalize this net income into value per acre by dividing the net income by the capitalization rate. 5.10 Recapture. (17) Since citrus trees are a wasting asset, there may be a provision for recapture (earnings or profits beyond a fixed amount), in addition to the discount rate (agriculture tax rate) and the effective tax rate (standard tax rate). The following definitions from IAAO’s Glossary for Property Appraisal and Assessment, 3rd ed. (2022) are provided for reference: • Recapture Rate – “A portion of the overall rate in an income approach representing the return of the owner’s investment in property. Expressed as the current year’s percentage of the remaining economic life.” • Discount Rate – “A rate of return that converts future payments to present value.” • Effective Tax Rate – “The rate expressing the ratio between the current tax bill and the property value; the official tax rate of the taxing jurisdiction multiplied by the assessment ratio (statutory level of assessment). It is expressed as a percentage of market value. Differs from nominal tax rate when the assessment ratio (statutory level of assessment) is not 100 percent. The rate may be calculated either by dividing the amount of taxes by market value or by multiplying a property’s assessment level by the nominal tax rate.” • Economic Life – “The total number of years during which the improvements and/or personal property contribute to the total property value. Economic life is equal to the effective age plus the remaining economic life and is often referred to as the Total Economic Life.” • Effective Age – “The age of a property based on the amount of observed deterioration and obsolescence, which may be less than, greater than, or equal to the chronological age.” (18) Recapture can be calculated by dividing 1 by the remaining economic life. For example, a grove with an effective age of 20 years is in an area where groves are generally thought to have an economic life of 50 years. To find the recapture rate:, find the remaining economic life by subtracting the effective age (how old the trees are) of the grove from the economic life (age at which a grove does not become profitable anymore due to decline of tree health). 50 years "economic life" - 20 years "effective age" = 30 years "remaining economic life" Then divide the remaining economic life by 1 to find the recapture rate. 1 ÷ 30 years "remaining economic life" = .033 or 3.3% "recapture rate" 5.11 Base Land Value. (19) Base land value should be reflective of the land’s suitability for producing citrus in its existing condition. Costs incurred to engineer or develop raw acreage (i.e., clearing, perimeter ditches, etc.) to the point of bedding should be included in the base land value. This is a theoretic value based on the income ability of the land with all 74 Page 40 improvements in place for growing citrus. The property appraisers should be able to discern this value from knowledgeable citrus growers and/or verified sales of similar land for grove development. uses given the same type of inputs to the land in preparation for production. Specific Authority 195.027, 195.032, 195.062 F.S. Law Implemented 193.461 F.S. History - New 75 Page 41 6.0 CROPLAND (Vegetables and Field Crops) V. Croplands 6.1 Cropland Defined. (1) This section describes, the procedure used in the guidelines for the appraisal of cropland for ad valorem tax purposes in Florida. (2) Cropland is land (soil) capable of producing vegetation useful to man when it is cultivated to some degree. According to the Property Use Classification System detailed in The Dictionary of Real Estate Appraisal, 7th ed. (Chicago: Appraisal Institute, 2022), cropland is: “Land that is planted, cultivated, and harvested in consistent intervals. Large-scale mechanical equipment is often used. Related functions may include irrigation, pest control, and fertilization. Crops include but are not limited to vegetables, fruits, corn, wheat, flowers, hay, and other commodities. May include buildings or structures such as houses, barns, or sheds than [sic] contribute nominally to value. Sometimes called a farm.” The production (vegetation) obtained may be the result of a simple form of agricultural operation or one which that is very concentrated, intense and complicated. The Field crops (vegetation) are annuals rather than groves, pastures, orchards, timber, etc. For purposes of this section, Cropland is divided into includes field crops − which include such as corn (field corn), soybeans, tobacco, cotton, and peanuts, etc.,: and annual crops grown for fresh produce or processing, which are generally called vegetables. 6.2 Cropland Valuation. (3) Basically Cropland has value because of its ability to generate income through productivity. As stated described in the General Provision of the Agricultural Guidelines section 2 of these guidelines, the income approach is recommended for use in appraising assessing agricultural lands and is used in the for cropland section valuation for both field crops and vegetables. Furthermore, the prices and costs used should be accomplished by and compatible with the derived using the 5-year averaging technique set forth described in the General Provisions of these Agricultural Guidelines section 2 of these guidelines. Vegetables 6.3 Income from Cropland. (4) Two methods of obtaining income from cropland are operational budgets for growing crops and land rents for growing crops. Operational budgets can be difficult to use since there are many different types of crops grown as well as methods of growing them. There are two generally acceptable methods of obtaining income from croplands: rental of the land to another and operation of the property by the owner. In either instance, the proper income to be used is that of a TYPICAL renter or owner. Preferably, Rental income instead of owner-operated income is used for vegetables if possible for several reasons. First, rental income is preferable since it is easier to obtain, and it more closely approximates income attributable to the land only., lessees (Renters often form a competitive market among themselves with the resulting rents they are willing to pay tending to represent a TYPICAL typical management level: and last but not least, rents are easier to use. See 6.6 Irrigated Land Valuation. 6.4 Use of Budgets in Valuation. Owner-operated budgets may be used if rental income does not encompass the local market area. The budgets used should be for typical annual crops grown within the county. The net income derived should represent a typical net income for the production level or capability class of the soil. Income for one-time or rotated specialty crops should not be used unless it reflects the typical market. Exercise care to ensure values generated do not 76 Page 42 exceed market value. 6.5 Use of Qualified Rental Agreements for Valuation. (5) In using rental incomes, qualified rental agreements are to be used. Qualified rentals or leases are those bona fide armslength transactions between knowledgeable persons where the entire remuneration (money or services) is shown in the agreement. Annual countywide rental surveys should be conducted because the responses represent the agricultural rental market for the county. The rents collected should be sorted based on the capability unit of the soils. The NRCS soil survey for each Florida county lists the capability class for each soil type. The soil types can be found using the maps listed in the soil surveys or can be found using the GIS mapping supplied by the Department. The typical rent per acre indication is obtained by the weighting of the selected net rents (net income) for each production level or capability class to be valued. See addendum G for an example of cropland rental analysis. The rents considered It should be recognized that rental for agricultural use of the land only. Rental agreements may be verbal. However, verbal agreements should and must also be verified. Reliable sources for cropland rent (income) by county may be obtained from local agricultural agents or the Department’s countywide surveys. The selected rent value should be reconciled using other statistical measures such as the mode and median of the rents collected. Previous years’ selected rents should be compared to the current year’s rents. The selected rent should not vary by large percentages from one year to the next. Increasing or decreasing rents will show a trend in the agricultural market and using the 5-year averaging method should smooth large value changes from year to year. To calculate the value, the current typical net rent is averaged with the previous four years’ typical net rent then divided by the 5-year overall capitalization rate. Values for the various soil classifications as determined above shall be compiled into basic tables and applied to all cropland within the county. See addendum H for an example of a cropland valuation table. 6.6 Irrigated Land Valuation. Agricultural producers face many challenges to produce crops. Irrigation is used to supplement annual rainfall and act as insurance during drought periods. When estimating net income using a budget, the cost of irrigation equipment and its use should only be included if irrigation use is typical for the county. Other costs and yields that are used in a budget should also be typical for the county. NRCS county soil surveys list yields that are based on adequate irrigation for typical crops. In the absence of local yields, these yields should be used. It should not be assumed that the presence or use of irrigation equipment means an increase in crop yields. Likewise, rents that are collected that state “irrigated rent” should be scrutinized to ensure the rent is a net-rent to the landowner. (6) Owner-operated income may be used if rental income does not encompass the local situation and provided the input data is justified and verified. There may be situations where both incomes should be used in the same county but for different vegetables. It is in this concept of capitalizing net incomes in the Income Approach that vegetable land in Florida will be appraised by the Property Appraiser for ad valorem tax purposes. Care must be exercised, however, to ensure values thus generated do not exceed market value. (7) A reliable source for actual vegetable land rent (income) by counties and/or areas is contained in the agricultural economics report published annually by the University of Florida entitled, “Costs And Returns 77 Page 43 from Vegetable crops in Florida - With Comparisons." It may be obtained from local Agricultural Agents or the Department of Agricultural Economics, Florida Agricultural Experiments Stations, Institute of Food and Agricultural Experiments Stations, Institute of Food and Agricultural Sciences, University of Florida, Gainesville. (8) The acreage in one vegetable is not the same in all counties. Furthermore, all counties do not produce the same vegetables. Therefore, the acreage used or devoted to each vegetable for each county is a factor in determining appropriate rent (income). An excellent source for acreage utilized annually by counties and/or areas for each vegetable is the Florida Department of Agriculture and Consumer Services publication, “Florida Agricultural Statistics - Vegetable Summary 19 ", as compiled by the Florida Crop and Livestock Reporting Service in cooperation with the United States Department of Agriculture. This publication may be obtained locally from the County Agricultural Agent or by contacting the Florida Crop and Livestock Reporting Service, 1222 Woodward Street, Orlando. (9) The acreage for each vegetable is obtained as above for each of the years under study and each year is multiplied by the rent (income). These annual results are added and the sum divided by the total acreage to obtain the rent (income) per acre. (10) A composite rent per acre for all vegetables is obtained by multiplying the rent (income) for each vegetable by its total unweighted acreage and dividing the sum of the result by the sum of the acreages over the period under study. (11) An indication of value using the Income Approach involves the capitalization of income (rent). Since the income (rent) has been determined, it now becomes necessary to develop a capitalization rate. In the Vegetable portion of the Cropland Section, the rent (income) obtained should be used as the income to be capitalized. The general approach to develop a capitalization rate for agriculture has been set forth earlier in the General Provisions of the Agricultural Section, but it is necessary here to consider the risk factor used for vegetable land. Risk will differ depending on the income being, capitalized - rent or owner-operated. If the income to be capitalized is rent, the risk to the land owner is less or· lower than property which is owner- operated. (12) At this stage, the composite rent (income) and capitalization rate have been determined. To calculate the value, the income (rent) is divided by the capitalization rate. Field Crops (13) Land used to produce field crops should be appraised for ad valorem tax purposes in Florida by the Income Approach method. Since this approach has been discussed in the General Provisions of these Agricultural Guidelines, it is only necessary here to relate the method as it applies to Field Crops. (14) At the outset, owner-operated income is recommended for use to appraise field crop land instead of rental income, although rental income may be used where appropriate and supportable. However, whichever type income is used, it should be used throughout the county for all field crops. Cost data used may be obtained from the Institute of Food and Agricultural Sciences of the University of Florida Agricultural Research and Education Centers. Local grower information should also be used where supportable and verified. (15) A composite net income of typical corn and soybean farmers is recommended instead of separate net incomes for each individual crop grown in a county because corn and soybeans are the typical field crops grown throughout the field crop producing areas of the State. Individual values may be obtained for those particular crops other than corn or soybeans and that are considered typical for the county. (16) Prices used to determine field crop gross income may be obtained from Florida Agricultural Statistics published annually by the Florida Crop and Livestock Crop Reporting Service. Prices will be based on the five years immediately prior to the year of the study. 78 Page 44 (17)Prices as determined above are multiplied by the yield per acre to obtain gross income per acre. Yields are obtained from the Soil Conservation Service Land Capability Unit Descriptions Manual, where available. The District Conservationist in each county may also supply pertinent yield information for local situations. Local grower production records should also be used where the same are verifiable. (18)The gross income per acre is next multiplied by the harvested acreage as documented by the Florida Agricultural Statistics for the period under study. This result is the total gross income of the particular crop being studied in the county for the period studied. To obtain the average gross income per acre, the sum of each annual total income is divided by the sum of the acreages. The cost per acre is determined using the same procedure. (l9) Costs per acre are subtracted from gross income per acre to obtain the net income per acre. The procedure is applied separately to corn and soybeans and results in individual net incomes per acre for corn and soybean. (20)Since a composite net income per acre should be used, the net incomes for corn and soybeans are converted by: (1)Multiplying the weighted acreages of both, as already determined, by their respective gross incomes per acre; (2)dividing the sum of the results by the sum of the weighted acreages; (3)follow the same procedure in (1) and (2) to determine costs; and (4)subtract the cost obtained in (3) from the gross income in (2). The difference is the composite net income per acre. This is next capitalized into value by dividing it by the capitalization rate. Specific Authority 195.027. 195.032. 195.062 FS. Law Implemented 193.46l FS. History – New Approved by Governor and Cabinet December 7, 1982 Filed with secretary of State December 10. 1982 Effective December 30. 1982 79 Page 45 Addendum A – Band-of-Investment (BOI) Example [REPLACES OLD SECTION II.18] Band-of-Investment Capitalization Rate Calculation MRm + ERe = Ro Where: M = Loan-to-value ratio (LTV) Rm = Mortgage constant (calculated using the annual percentage rate (APR) and available loan funds) E = Required equity percentage of the loan (1 – LTV) Re = Equity yield rate (mortgage constant plus the FFCBFC January 20-year bond rate) Ro = BOI capitalization rate Band-of-Investment Capitalization Rate Example In the examples below the following are assumed: M (LTV) = .75 or 75% ($200,000 needed; the bank will loan 75% or $150,000) E (required equity) = .25 or 25% (The bank requires 25% equity or $50,000) Loan term = 20 years Gross loan = $150,000 Loan fees = $3,000 Loan interest rate (i) = .05 or 5% FFCBFC bond rate = .021 or 2.1% APR = Amortized first year’s interest / Loan Available funds For example: A $150,000 loan that included $3,000 loan fees would give $147,000 of available funds. If the interest payable is based on the gross loan amount then at 5% annual interest with annual payments, the required annual interest payment would be, $150,000.00 x 0.05 = $7,500. Placing these figures into the APR formula results in: APR = $7,500 / $147,000 = .05102 or 5.1% Rm (mortgage constant) = The annual payment (calculated using the APR) / The gross loan The mortgage constant is calculated by using the APR not the loan interest rate. For example: Solving for the annual, end of period payment (one annual payment in this example) for the 20-year, $150,000 loan and substituting the APR of 5.1% for “i” results in annual payments of $12,138.66. NOTE: To calculate the annual payment using an HP 12C calculator, enter the following: f, CLx; n = 20; i = 5.1; PV = 150,000; PMT. Placing these figures in the Rm formula results in: Rm = $12,138.66 / $150,000 = 0.0809 or 8.09% Re (equity yield rate) = FFCBFC January 20-year bond rate + Rm Placing these figures in the Re formula results in: Re = 2.1% + 8.09% = 10.19% Ro (BOI capitalization rate) = MRm + ERe For example: The capitalization rate with 75% mortgage and 25% equity would then be calculated as follows: (75% x 8.09%) + (25% x 10.19%) Ro = 0.060675 + 0.025475 = 0.08615 or 8.62%* *The current individual county ad valorem millage rate (the only component not subject to the five-year averaging), expressed as a percentage, should be added to the 5-year average capitalization rate to establish the overall capitalization rate. 80 Page 46 Addendum B – Growth and Yield of the Southern Pines, Slash Pine [OLD TABLE 1] Site Index in Feet Age in Years Data from “Growth and Yields of Natural Stands of the Southern Pines” by F.X. Schumacher and T.S. Coile. Copyright 1960 by T.S. Coile, Inc., Durham, NC Height of Dominant Stand in Feet 11 ( 10 ll 90 80 70 60 50 40 3 0 20 10 0 I ; I 10 I.--l-----100 ~ L----' i.-- I,..,-"'" - / --i.--90 V L,....--i....- ---V ./ V" L--~ ~ 80 / / L---~ / ~ / V / ~ / ~ -70 V V l..--" i.-- / / l__...... I V / V' / ~ --6 0 V V ..... ------j ,__..- 1/ ✓ I/ V" / ~ L--50 V _,,,,.,. ---/ I/ ~ L-- V V _/ ..-- 40 / V ,,,,.,. --------V V ~ ~ ~ I / 6' /- V •✓ V 20 30 4 0 50 6 0 7 0 8 0 81 Page 47 Addendum C – Site Quality Curves for Slash Pine Plantations in Florida, 25-Year Basis [OLD TABLE 2] Site Quality Age in Years Data from University of Florida, School of Forestry, Growth and Yield of Slash Pine Plantations in Florida, Research Report No. 3, by Robert L. Barnes, May 1955 Height of Dominant Stand in Feet 80 70 60 50 40 30 20 10 0 , V v V v ---- 10 V V I/ v- / V / V V / v v 1..----t--' v ----I.---'" !.--- L----' 15 1_..,... ,__ / V V -L-- / v- I./ -L-- v --i.--- ---L----1 i..--- 20 -.....- ~ 1..----- i- i-~ ~ - ~ 25 80 70 60 50 40 30 82 Page 48 Addendum D – Integrated Yield Data for Planted and Natural Pines [OLD TABLE 3] PINE CLASSIFICAT ION SITE INDEX SITE INDEX Y IELD YIELD @ 30 year rotation (50 yr.) (25 yr.) (cords) (tons)* CLASS Natural: no . trees/ac given 95 Avg. 75 Avg . 1.62 4 .50 T imberland I Planted : @ 400 trees/ac 90+ 70+ 1.98 5.49 " Natura l: no . trees/ac given 85 Avg. 65 Avg . 1.28 3 .55 T imberland 2 Planted : @ 400 trees/ac 80~89 60 -69 1.48 4 .11 " Natura l: no . trees/ac given 75 Avg. 55 Avg . 1 2 .78 T imberland 3 Planted : @ 400 trees/ac 70-79 50 -59 1 .1 3 .05 " Natural: no . trees/ac given 65 Avg. 4 5 Avg . 0.75 2 .08 T imberland 4 Planted : @ 400 trees/ac 60-69 40 -49 ** ** " Natura l: no . trees/ac given 55 Avg. 35 Avg . 0.55 1.53 T imberland 5 Planted : @ 400 trees/ac 50-59 30 -39 ** ** " *The YIELD (tons) is converted from cords by a factor of 2 .775 tons per cord . **No yie ld infor mation is g iven for S I 50 and 60 (50 yr.) in the Bennett and Clutter SE-35 ; t he volumes above are from Coi le and Schumacher natural slash pine tables . Natural: number of trees per acre given in the table used in Growth and Yield of Natural Stands of the Southern Pi nes. Schumacher and Coile . Planted : 400 trees per acre selected from table used i,i Mu lt iple Product Yield Estimates for Unthinned Slash Plantations. Bennett and Clutter SE-35 . 83 Page 49 Addendum E – Timberland Value Schedule [OLD TABLE 4] T IMBERLAND VALUE SC HEDULE , 5-Year Ave rage PINE I Total Annua l Cost e e r Acre: Natura l =Manageme nt. IDS Year : Price/T on : Pl anted =Management + (siteprep&planU30yrs) County : Cap Rate: C LA SSIFI CAT ION SI TE IN DEX YI ELD** X PRIC E / = GROSS -COST ** = NET CAP 5-Year Average (50 Yr.) Tons/ac/yr TO N INCOME PER ACRE IN COME RATE = VALUE Tim berland No . 1 90 + Natural (95 Avg.) 4 .50 X = 0.00 -= 0.00 = Pl anted 5.49 X = 0.00 -= 0.00 = Tim berland No. 2 80-89 Natural (85 A vg.) 3.55 X = 0.00 -= 0.00 = Pl anted 4 .11 X = 0.00 -= 0.00 = Timberla nd No. 3 70-79 Natural (75 A v!:!.) 2.78 X = 0.00 -= 0.00 = Pl anted 3.05 X = 0.00 -= 0.00 = Timberla nd No. 4 60-69 Natural (65 A vg.) 2.08 X = 0.00 -= 0.00 = Pl anted Tim berland No . 5 50-59 Natural (55 Avg .) 1.53 X = 0.00 -= 0.00 = Pl anted ** Yields are converted from cords pe r acre to t ons per acre by a factor of 2.775 tons per cord . All costs and yields assume Slash Pine, per acre, and annualized over a 30-year rotation. 84 Page 50 Addendum F – Non-Pine Value Table [OLD TABLE 5] Yield/acre/ton 1 .11 Hardwood Swamp Non-Prod uctive Non-P ine Val ue Tab le Priceffon Management Cost X DE SC RIPT ION Hardwood or Pine -H ardwood mixtures on sites subject to stand conversion ; high hammocks. Stream and river bottoms that flood , stream margins, bays, cyp ress ponds and swamps all considered nonpl antable. Permanent open sogs; permanent open water; borrow pits; highway, p ipe, and powerline r ights-of-way ; salt water marsh ; spoil, dumps, and p its. ---- NOTES Valued by a percentage of the value calcu lated for the selected Slash Pine site index in the Timberland Value Schedule. ____ Calculated using the formula abov e. ____ Non-Productive shou ld be less than Swamp value. 85 Page 51 Addendum G – Agricultural Rental Analysis Example, Cropland/Pasture Land [NEW] AGRICULTURAL RENTAL ANALYSIS Cropland or Pasture Rental Letter Seq. Rent Per Acre * Acreage Rent x Acreage 1 $30.00 40 $1 ,200 2 $30.00 60 $1 800 3 $4 5.00 20 $900 4 $32.00 120 $3 840 TOTALS 240 $7 ,740 WEIGHTED RENT $32.25 * Net rent to owner before deductinq manaqement fee 86 Page 52 Addendum H – Cropland and Pasture Land Value Schedule [NEW] APPRAISAL SCHEDULE:CROP [_x_]PASTURE [_X_] COUNTY ANY 20xx IDS CAP RATE Code/Gross Net*Indicated Type Symbol Capability 5 Yr Avg Rent 5 Yr Avg Rent Cap Rate Value Cropland 1 5100 CNF I Cropland 2 5200 CNF II Cropland 3 5300 CNF III Pasture 1 6100 PIA 10-13 AUM Pasture 2 6200 PIA 7-9 AUM Pasture 3 6300 PIA 5-6 AUM *A Management Fee of x%is indicated typical of rented local farm operations. *Net Rent is Gross Rent less Management Fee. Management Fee for rents is owner incurred costs of incidentals and lease broker fees where applicable. It represents a small amount per acre to cover management cost in concluding and collecting rent. -----------------------------------------------------------------------------· ----------------------------------------------------------------------------- 87 Property Tax Oversight Informational Bulletin Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole PTO 22-10 December 22, 2022 The Florida Legislature held a Special Legislative Session December 12-16, 2022. On December 16, 2022, Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. Effective January 1, 2023, section 197.3181, Florida Statutes (F.S.), is created. The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole, the property owner may apply for a refund of a portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. This section operates similarly to current law s. 197.319, F.S., but applies only to those properties rendered uninhabitable by Hurricane Ian or Hurricane Nicole. The term “uninhabitable” is defined in s. 197.3181, F.S. as “the loss of use and occupancy of a residential improvement for the purpose for which it was constructed resulting from damage to or destruction of, or from a condition that compromises the structural integrity of, the residential improvement which was caused by Hurricane Ian or Hurricane Nicole during the 2022 calendar year.” The property owner must file an application for refund with the property appraiser no sooner than January 1, 2023, and no later than April 3, 2023. (The law provides that this date is April 1, 2023; however, this date is a Saturday, and therefore the date is extended to Monday April 3, 2023). The application must be accompanied by supporting documentation and verified under oath. Section 197.3181, F.S., provides a property owner who fails to file the application by the April 3, 2023 deadline, waives the property owner’s claim for a refund of taxes under s. 197.3181, F.S. Property owners should file this application for refund even if they have not yet paid. If the property appraiser determines the applicant is eligible, refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. Upon review, no later than June 1, 2023, the property appraiser must either notify the applicant of ineligibility or notify both the applicant and tax collector if the applicant is eligible for a refund. If the property appraiser determines the applicant is eligible, the tax collector shall calculate the damage differential and process the refund. Refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. If the property appraiser determines that the applicant is not entitled to a refund, the applicant may file a petition with the value adjustment board to request that the refund be granted, pursuant to s. 194.011(3), F.S. l l FLORIDA 88 This property tax relief will apply retroactively to January 1, 2022 and will expire on January 1, 2024. Affected Form: The Department has created and made available for use, starting January 1, 2023: • Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund The form, both in Word and fillable PDF, is available under Refund Forms here. The Department anticipates developing additional forms beginning in early 2023 to further assist with the implementation of the property tax relief provided by section 197.3181, F.S. Information about the status of the Department’s forms and rule development is available at https://floridarevenue.com/rules. Reference: The full text of the implementing law (chapter 2022-272, sections 3 and 7, Laws of Florida, SB 4-A), which creates s. 197.3181, F.S., is available at: here. The emergency rule adopting Form DR-5001 is available here. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. 89 Property Tax Oversight Informational Bulletin Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole – Revised Form PTO 23-01 January 17, 2023 The Florida Legislature held a Special Legislative Session December 12-16, 2022. On December 16, 2022, Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole.   This bulletin advises that the Department has revised Form DR-5001 as of January 13, 2023 for implementation of this law change. Check boxes that were included on the form which indicated an amount approved or denied have been removed. The revised form supersedes the previous form and the check boxes. See the note below under the heading “Affected Form” for information. Effective January 1, 2023, section 197.3181, Florida Statutes (F.S.), is created. The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole, the property owner may apply for a refund of a portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. This section operates similarly to current law s. 197.319, F.S., but applies only to those properties rendered uninhabitable by Hurricane Ian or Hurricane Nicole. The term “uninhabitable” is defined in s. 197.3181, F.S. as “the loss of use and occupancy of a residential improvement for the purpose for which it was constructed resulting from damage to or destruction of, or from a condition that compromises the structural integrity of, the residential improvement which was caused by Hurricane Ian or Hurricane Nicole during the 2022 calendar year.” The property owner must file an application for refund with the property appraiser no sooner than January 1, 2023, and no later than April 3, 2023. (The law provides that this date is April 1, 2023; however, this date is a Saturday, and therefore the date is extended to Monday April 3, 2023). The application must be accompanied by supporting documentation and verified under oath. Section 197.3181, F.S., provides a property owner who fails to file the application by the April 3, 2023 deadline, waives the property owner’s claim for a refund of taxes under s. 197.3181, F.S. Property owners should file this application for refund even if they have not yet paid. If the property appraiser determines the applicant is eligible, refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. Upon review, no later than June 1, 2023, the property appraiser must either notify the applicant of ineligibility or notify both the applicant and tax collector if the applicant is eligible for a refund. If the property appraiser determines the applicant is eligible, the tax collector shall calculate the damage differential and process the refund. Refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. 111 FLORIDA 90 Property Tax Oversight Informational Bulletin page 2 If the property appraiser determines that the applicant is not entitled to a refund, the applicant may file a petition with the value adjustment board to request that the refund be granted, pursuant to s. 194.011(3), F.S. This property tax relief will apply retroactively to January 1, 2022 and will expire on January 1, 2024. Affected Form: The Department has created and made available for use: Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund NOTE: The Department revised Form DR-5001 as of January 13, 2023 to supersede the previous form. Check boxes that were included on the form which indicated an amount approved or denied have been removed. The instruction page of the form has also been revised to remove the related instruction. No requirements or responsibilities for taxpayers have been affected by the revision. The revised Form DR-5001 R. 01/23, which is available online, supersedes the Form DR-5001 N. 01/23. The revised Form DR-5001 is marked “R. 01/23 Rule 12DER23-01.” If a property appraiser receives a previous form from a taxpayer, which does not include the revisions to the form, they should continue to accept and process the form. The check boxes on page 1 of the previous form are superseded by the revised form. Property appraisers may leave the check boxes blank on a previous form when completing the previous form for submission to the tax collector. The form, both in Word and fillable PDF, is available under Refund Forms here. The Department anticipates developing additional forms beginning in early 2023 to further assist with the implementation of the property tax relief provided by section 197.3181, F.S. Information about the status of the Department’s forms and rule development is available at https://floridarevenue.com/rules. Reference: The full text of the implementing law (chapter 2022-272, sections 3 and 7, Laws of Florida, SB 4-A), which creates s. 197.3181, F.S., is available at: here. The emergency rule adopting revised Form DR-5001 is available here. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. 91 Property Tax Oversight Informational Bulletin Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole – Revised Form PTO 23-01 January 17, 2023 The Florida Legislature held a Special Legislative Session December 12-16, 2022. On December 16, 2022, Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. This bulletin advises that the Department has revised Form DR-5001 as of January 13, 2023 for implementation of this law change. Check boxes that were included on the form which indicated an amount approved or denied have been removed. The revised form supersedes the previous form and the check boxes. See the note below under the heading “Affected Form” for information. Effective January 1, 2023, section 197.3181, Florida Statutes (F.S.), is created. The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole, the property owner may apply for a refund of a portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. This section operates similarly to current law s. 197.319, F.S., but applies only to those properties rendered uninhabitable by Hurricane Ian or Hurricane Nicole. The term “uninhabitable” is defined in s. 197.3181, F.S. as “the loss of use and occupancy of a residential improvement for the purpose for which it was constructed resulting from damage to or destruction of, or from a condition that compromises the structural integrity of, the residential improvement which was caused by Hurricane Ian or Hurricane Nicole during the 2022 calendar year.” The property owner must file an application for refund with the property appraiser no sooner than January 1, 2023, and no later than April 3, 2023. (The law provides that this date is April 1, 2023; however, this date is a Saturday, and therefore the date is extended to Monday April 3, 2023). The application must be accompanied by supporting documentation and verified under oath. Section 197.3181, F.S., provides a property owner who fails to file the application by the April 3, 2023 deadline, waives the property owner’s claim for a refund of taxes under s. 197.3181, F.S. Property owners should file this application for refund even if they have not yet paid. If the property appraiser determines the applicant is eligible, refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. Upon review, no later than June 1, 2023, the property appraiser must either notify the applicant of ineligibility or notify both the applicant and tax collector if the applicant is eligible for a refund. If the property appraiser determines the applicant is eligible, the tax collector shall calculate the damage differential and process the refund. Refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. 111 FLORIDA 92 Property Tax Oversight Informational Bulletin page 2 If the property appraiser determines that the applicant is not entitled to a refund, the applicant may file a petition with the value adjustment board to request that the refund be granted, pursuant to s. 194.011(3), F.S. This property tax relief will apply retroactively to January 1, 2022 and will expire on January 1, 2024.   Affected Form: The Department has created and made available for use:  Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund NOTE: The Department revised Form DR-5001 as of January 13, 2023 to supersede the previous form. Check boxes that were included on the form which indicated an amount approved or denied have been removed. The instruction page of the form has also been revised to remove the related instruction. No requirements or responsibilities for taxpayers have been affected by the revision. The revised Form DR-5001 R. 01/23, which is available online, supersedes the Form DR-5001 N. 01/23. The revised Form DR-5001 is marked “R. 01/23 Rule 12DER23-01.” If a property appraiser receives a previous form from a taxpayer, which does not include the revisions to the form, they should continue to accept and process the form. The check boxes on page 1 of the previous form are superseded by the revised form. Property appraisers may leave the check boxes blank on a previous form when completing the previous form for submission to the tax collector. The form, both in Word and fillable PDF, is available under Refund Forms here. The Department anticipates developing additional forms beginning in early 2023 to further assist with the implementation of the property tax relief provided by section 197.3181, F.S. Information about the status of the Department’s forms and rule development is available at https://floridarevenue.com/rules.   Reference: The full text of the implementing law (chapter 2022-272, sections 3 and 7, Laws of Florida, SB 4-A), which creates s. 197.3181, F.S., is available at: here. The emergency rule adopting revised Form DR-5001 is available here. Questions: This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. 93 I i FLORIDA 94 95 96 97 DR-5001 R. 01/23 Rule 12DER23-01 Page 1 of 2 Application for Hurricane Ian or Hurricane Nicole Tax Refund Section 197.3181, Florida Statutes This completed application, including required documentation, must be filed with the county property appraiser on or before April 3, 2023. COMPLETED BY APPLICANT Applicant name County Mailing address Property address (if different from mailing) Phone Parcel identification number, if available Number of days property was uninhabitable in 2022 (must be uninhabitable for at least 30 days): For the purposes of determining uninhabitability, this application must be accompanied by supporting documentation, including but not limited to, items such as utility bills, insurance information, contractors’ statements, building permit applications, or building inspection certificates of occupancy, and other documents establishing the property was uninhabitable at least 30 days in 2022. Florida law requires property appraisers to determine if you are entitled to a refund of taxes. Supporting documentation is required for purposes of determining the conditions of uninhabitability and subsequent habitability. I grant permission to allow the property appraiser to review the supporting documents. Under penalties of perjury, I declare that I have read this application and that the facts stated in it are true to the best of my knowledge and belief. ___________________________________ ___________________________ Signature of property owner Date Complete and provide to the county property appraiser . COMPLETED BY PROPERTY APPRAISER 1. Just value of residential parcel as of January 1, 2022: 2. Number of days property was uninhabitable in 2022 (must be uninhabitable for at least 30 days): 3. Postdisaster just value: 4. Percent change in value: The property appraiser has determined that the applicant’s entitlement to the refund is based on the above factors. ________________________________________ __________________________ Signature, property appraiser or designee Date Provide a copy to the property owner. For approved applications, forward to the county tax collector on or before June 1. nl I FLORIDA 98 DR-5001 R.01/23 Page 2 of 2 Instructions Section 197.3181, Florida Statutes (F.S.), provides a refund of property taxes originally levied and paid for residential improved property rendered uninhabitable for at least 30 days due to Hurricane Ian or Hurricane Nicole. To be eligible for refund, the property must be determined “uninhabitable,” that is the property could not be used or occupied for the purpose for which it was constructed for a period of at least 30 days as evidenced by documentation. The owner of the property must file this sworn application with the property appraiser’s office by April 3, 2023. [The law provides that this date is April 1, 2023; however, this date is a Saturday, and therefore the date is extended to Monday, April 3, 2023] You should file this application even if you have not paid the tax due. If the property appraiser determines the applicant is eligible, refunds are to be processed upon timely payment of 2022 property taxes by the property owner, or immediately if the taxes have already been paid. Section 197.3181(4), F.S., provides a property owner who fails to file an application by the deadline waives a claim for a refund of taxes under this section. Completed by Applicant: •If available, provide the parcel identification number for the damaged or destroyed property. •You are required to provide any documentation supporting the claim that the property was uninhabitable during the specified period. •After completion of this application, sign, date, and forward it to the property appraiser’s office in the county where the property is located. •If approved, the county tax collector will issue a refund to the applicant. The property appraiser will notify the property owner no later than June 1, 2023, of the determination. If your application for tax refund under section 197.3181, F.S., is not determined satisfactorily, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an informal conference with the local property appraiser. You may also file a petition with the value adjustment board clerk, pursuant to section 194.011(3), F.S. Regardless of a scheduled informal conference with the property appraiser, petitions involving determinations on refund of paid taxes for Hurricane Ian or Hurricane Nicole must be submitted to the value adjustment board on or before the 30th day following the issuance of the notice by the property appraiser. Complete and file Form DR-486, Petition to the Value Adjustment Board – Request for Hearing, with the value adjustment board clerk (Form DR-486 is incorporated by reference in Rule 12D-16.002, F.A.C.). Completed by Property Appraiser: •The property appraiser must review the application and attached documentation from the applicant to determine if the applicant is entitled to a refund of taxes. •If the applicant is eligible for the refund and the application was timely filed, review, sign, and date the application. Issue an official written statement to the tax collector and the applicant. The statement must provide: o The just value of the residential improved property as of January 1, 2022. o The total number of days during 2022 the residential improved property was uninhabitable. o The postdisaster just value as determined by the property appraiser. o The percent change in value applicable to the residential improved property. •Provide a copy of this application, containing the property appraiser’s determination, to the applicant. 99 Item #3B •Value Adjustment Board 2022 Compliance Checklist for Collier County .................................................................................................................................................................................. 100 )&$      COLLLER COUNTY 2022 VALU .E AOJ lJSTME T BOARD VERIFICATION OF V AB COMPLIANCE and PREHEARJNG CHECKLIST (to s upplement Form DOR-488p) Inform ation to be verified prior to, during or aRer the Organizational Meeting, and pursuant to F.S.§194.011(5), F.A.C.§1 2 O-9.013 and F .AC.§12D-9.014 Verification : 2 2 · ational Meetin rised of two (2) County Commi ssioners, o ne (l ) School Board Member, one (1) C mber appointed by the BOCC and one (I ) Citizen Member appointed by the School B . 1 Ex. 3a, Ex. 3b, Ex. e nda Ite m 3A & Verbatim s met all criteria pursuant to F.S. § 194.015 and F.A.C. §12D-9.004 - da Ite m 3C BoCC & Sch oo l Board veri Verbatim V AB Attorney meeting the requirements of F.S. § 194.0 I 5 has been appoi nted or ratified - Or . Mt . A e nda Ite m 6 & Verbatim No V AB members represent other governmental entities or taxpayers in any administrative or judicial review of property taxes -Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Item s 3A and 3C BoCC & School Board ver· & Verbatim Citizen members arc not members or em_ployees of a taxing authority for the current VAB session-Ex. 3a, Ex. 3b, Ex. 4 , Org. Mtg. Agenda Item 3C, BoCC & cbool Board verify & Verbatim The organizational meeting, as well as any other board meetings, will be or we re noticed in accordance with F.S. §286.011 , and will be held in accordance with law -Verbatim for Org. Mt . A coda lte m 2/AddjtionaJ s tate m e nt re: Affidavit of Publication The organizational meeting notice inc ludes the date, time, location, purpose of the meeting, and information required by F.S. §286.0105 -Verbatim for Org. Mtg. Agenda Item 2/Additional s tatement re: Affidavit of Publication The DOR's uniform value adjustment board procedures, were made availab le a t the organizational meeting and copies were provided co s pecial magistrates and board members - 0 . Mt . A enda Item lOG & Verbatim The DOR's uniform policies and procedures manual is available on the existing website of the board clerk -0 . Mt . A enda Item lOG & Verbatim The qualifications of special magistrates were verified -Org. Mtg. Agenda Item 7 (reviewed b roc urement services · Verbatim V AB Attorney h as recei ved the D OR training and has passed the corresponding exam - Attorney will provide V AB Adminis tration with a Certificate of Completion and Proof of Pass in Exam when available -E:x . 5 -Or . Mt . A enda Jtem 9 All appointed special magistrates have recei,·ed the DOR training and ha\'c comp leted the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfull} compleleJ the DOR's training including any updated modules and an examination. and we re certified -Org . Mtg. Age nd a Item 9 -Et 6 -VAB will re u es t Certifica tes of Com le t io n The selection of special magistrates was based solely on proper experience and qualifications and neither the property appraiser nor any petitioners influen ced the selection of special a istrat es. -Or . Mt . A coda Items 7 rev iewed b rocurement servic es; Verbatim 'he V AB is willing to cons id er any written complaint filed with respect to a special magistrate b an artv or citi1,en .A.C. 120-9.009 I -Or . Mt . A enda Item U· Verbatim II p rocedures and forms of th e board o r spec ial magistrate are in compliance with F.S . § I 94 and F.A.C. §12D-9 -Org. Mtg. Agenda Items 10B and 12 ; Verbatim; VAB Attorney oversees tbrou bout V AB sess ion Pagel of3 101 )&$  Notice(s) has/ha\c been given to the chief executive officer of each municipality as provided in F.S. §193 .116 -1 . - BEC 'Ine VAB is in com_plia.nce with F.S . §194 and F.A.C. 12D-9 -0rg. Mtg. Agenda Item 12 ; 8/30/22 Verbatim· V AB Atto rne overse es throu bout VAB sess ion ________ ___...___'-'-=...;_.;;..;_;__;;_.:....=..:..,__;:..;....;;..;:.;;;.;~..;;.;.;..;..;;;..;.;,;:z.;;;;...;;..;;.;;..;....;...;;.;:c::.....:...::..::..::..::..::..= __________ --l Or anizati ooal Meetin : e tember 12 2022 he V AB held organizational meeting prior to the holding of value adj ustmenL board hearings -0 .Mt .A enda,Or .Mt .A endaltemllC AffidavitofPublication&Verbatim The V AB introduced the members of the board and provided contact information -Org. Mtg. A coda Item 3A & Ve rbatim e V AB introduced lhe board c lerk and any designee of the board clerk and provided the board c le rk "s contact information -Or . Mt . A enda Item 3B & Verbatim The VAB made F.A.C. l 2D-9 available to the public, spe-Cial magistrates and board members, taining the uniform rules of procedure for hearings before value adjustment boards and special magistrates -available at organiw.tional meeting and on the website of the board c lerk -Ex. 8· Or . M .. A eoda Item l0G & Verbatim The VAB made F.A.C. 12D-10 available to the public, special magistrates and board members, ntaining the rules applicable to the requirements fo r hearings and decisions -available at o rganizational meeting a nd on the website of the board clerk-E.x. 8; Org. Mtg. Agenda Item IOG & Verbatim The V AB made the requirements of Florida's Government in the Sunshine / open government laws including fofonnation on where lo ob tain the current Government-In-The-Sunshine anuaJ available to the public, special magistrates and board members -available at organizational meeting and on the website of the board c lerk-Ex. 8; Org. Mtg. Agenda Item JOG & Verbatim e"'Q' AB made F.A.C. 12D-51.00 J, 120-51.002 and 120-5 l.003 available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Ex. 8; Or . Mt . A enda Item lO G & Verbatim ,;y'f AB made the associated forms that have been adopted by the DOR avai lable to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Ex. 8· 0 . Mt . A enda Hem I0G & Verbatim The VAB made all local administrati ve procedures and forms of the board o r special agis trate s available to the public, special magistrates and board members -available at orgaoit.atfonal meeting and on the website of the board clerk-Ex. 8; Org. Mtg. Agenda Item lOB & Verbatim The V AB made F.S. Chapters 192-195 available to the public, specia l magistrates and board members as reference infonnation containing the guidelines and statutes applicable to assessments and assessment administration -available at organizational meeting and on the website of the board c lerk-E x. 8· Or . Mt . A c oda Item l0 G & Verbatim The V AB discussed, look testimony on and adopted or ratified with any required revision or amendment any local administrative procedures an d forms of the board, as necessary -Org. Mt . A coda Item l0B & Verbatim The V AB local procedures are ministerial in namre and are not inconsistent with governing statute s. case law, attorney general opinions or rules of the de_partment -Org. Mtg. Agenda Item 12· Verbatim & VAB Attorne oversees tbrou bout V AB sess ion The V AB discussed general information on Florida 's property tax system, respective roles within this system, taxpayer opportunities to participate in the system , and property raxpayer ghts -this issue has a separate agenda item, supplemented with additional local infonnational handouts; this discussion wW be reflected in the verbatim record and minutes -Org. Mtg. A coda Item JOA · Verbatim Page2 of3 102 0O+BOVBSZ  *IFSFCZDFSUJGZUIBUUIJTDPNQMJBODFDIFDLMJTU JTDPNQMFUF BOEBMMSFNBJOJOHFYIJCJUTIBWFCFFOQSPWJEFEUP 7"#"ENJOJTUSBUJPO Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2023.01.05 14:55:33 -05'00' The V AB adopted/ratified, by resolution, any filing fee for petitions for the current V AB session. in an amount not to exceed $15.00-Or . Mt . A cnda It em 100 & Verbatim The V AB announced the tentative schedule for the value adjustment board, taking into consideration the number of petitions filed , the possibility of the need to reschedule and the uirement that the board stay in session until all petitions have been heard -Org. Mtg. A enda Item U C & Verbatim (, Holly E. Cosby, £sq., Collier County VaJue Adjustment Board Attorney, hereby verify the following on August 30, 2022, September 2, 2022 , and September 12, 2022: l) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed, and considered, where applicable, on August 30, 2022 , September 2, 2022, and September 12, 2022. 2) the Organizational Meeting for the Collier County 2022 V AB Session '-va.5 held o n September 12, 2022, and the above information regarding organizational meeting requirements was verified, reviewed , and considered at said meeting, and 3) hearings for the Collier County 2022 V AB Session will commence on or after October 10, 2022. ( l . ~ LA:-:: My E. Cosby, Esq. -VAB Counsel l , Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 30, 2022, September 2, 2022, and September 12 , 2022: l} There are two (2) items above, which co uld not be verified before or during the organiz.ational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR's training inc luding any updated modules and an examination, and we re certified, and b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §1 93.116. 2) Item l (a) could not be verified because the current DOR training was released on September I , 2022, and it is reasonable to expect that alJ special magistrates complete the DOR trainjng in a timely manner, and a timely manner would be defined as completing the DOR traintng prior to holding V AB hearings in Collier County, 3) Item 1 (a) will be verified prior to special magistrates holding V AB hearings in Collier County , 4) Item l (b) could not be verified because no VAB hearings had been scbed uJed pTior to the o rganizational meeting, for such notices to be required, and 5) Once th e above referenced, unverified items are able to be verified, V AB Counsel will provide the V AB with documentation and continued updated verification fo r the same. ( )YA Holly E. Cosby, Esq. -V AB Counsel Page 3 of3 103 2022 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 1 of 5 Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has completed the Departlnent's 2022 Value Adjust1nent Board Training, including the exam , for Attorne,li Special Magistrate,. I certify that I, Ellen T. Chadwell Personally, and without any assistance, have carefully reviewed a nd studied the content of Modules 1 through 5 and Modules 9 t hrough 11 of the Department of R evenue's 2022 Value Adjusbnent Board Training, for learning su ch content, and further certify that I, personally and without any assistance, have completed and passed the Department of R evenue's corresponding examination. Th is certificatio n b ecomes valid o nly w h e n signed and dated b el ow by the p erson w h o co m p l eted the training incl uding exam as describe d a b ov e. By my d ated signatu re bel ow, I f urther a t test to my p receding s tatements. ,1, / ,1 ./ 1'/ £1?-. LY (I' ~~ -,---==--.c----'--------- S i gn a tu re a n d Certificati on of 9 I 1 ~/.;_ o,;)-J-,-- • I DATE FLORIDA 104 2022 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 2 of 5 Florida Department of Revenue Certificate of Training JOSEPH HAYNES DAVIS has received 2022 Attorney Special Magistrates VAB Training on 9/13/22 II FLORIDA 105 2022 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 3 of 5 Florida Department of Revenue Certificate of Training Mario de la Guardia, ASA has received 2022 Tangible Personal Property Appraiser Special Magistrates VAB Training o n 9/6/22 II FLORIDA 106 2022 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 4 of 5 Florida Department of Revenue Certificate of Training Lorraine Dube has received 2022 Real Property Appraiser Special Magistrates VAB Training on 9/7/22 II FLORIDA 107 2022 Collier VAB Checklist Exhibit "6" Checklist Exhibit "6" Page 5 of 5 Florida Department of Revenue Certificate of Training Michael P Jonas has rece ived 2022 Real Property Appraiser Special Magistrates VAB Training on 10/13/22 II FLORIDA 108 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeTax DistrictHearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341121:00 PM to 3:00 PMEMMA L. OSBORNE2022-01094DOR_01$3,977,208 $3,977,208Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM109 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeAve MariaEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CHAZULLE, MILQUELLA, PAUL BA11:00 AM to 1:00 PMCHAZULLE, MILQUELLA, PAUL B565300040832022-01154DOR_01$412,007 $340,658Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM110 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060015232022-01087DOR_01$337,720 $337,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060015492022-01087DOR_01$337,720 $337,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060015652022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060015812022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060016042022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060016202022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060016462022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060016622022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060017012022-01087DOR_01$250,320 $250,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060017272022-01087DOR_01$338,720 $338,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060017432022-01087DOR_01$338,720 $338,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060017692022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060017852022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060018082022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060018242022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060018402022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060018662022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060018822022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060019052022-01087DOR_01$251,320 $251,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060019212022-01087DOR_01$339,720 $339,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060019472022-01087DOR_01$339,720 $339,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060019632022-01087DOR_01$252,320 $252,320Page 1 of 111/5/2023 1:48:06PM111 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060019892022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060020012022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060020272022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060020432022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060020692022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060020852022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060021082022-01087DOR_01$252,320 $252,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060021402022-01087DOR_01$340,720 $340,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060021662022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060022052022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060022212022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060022472022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060022632022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060022892022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060023022022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060023282022-01087DOR_01$341,720 $341,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060023442022-01087DOR_01$341,720 $341,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060023602022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060023862022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060024092022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060024252022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060024412022-01087DOR_01$254,320 $254,320Page 2 of 111/5/2023 1:48:06PM112 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060024672022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060024832022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060025062022-01087DOR_01$254,320 $254,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060025222022-01087DOR_01$342,720 $342,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060025482022-01087DOR_01$342,720 $342,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060025642022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060025802022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060026032022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060026292022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060026452022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060026612022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060026872022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060027002022-01087DOR_01$255,320 $255,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060027262022-01087DOR_01$343,720 $343,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060027422022-01087DOR_01$343,720 $343,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060027682022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060027842022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060028072022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060028232022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060028492022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060028652022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060028812022-01087DOR_01$256,320 $256,320Page 3 of 111/5/2023 1:48:06PM113 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060029042022-01087DOR_01$256,320 $256,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060029202022-01087DOR_01$344,720 $344,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060029462022-01087DOR_01$344,720 $344,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060029622022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060029882022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060030002022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060030262022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060030422022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060030682022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060030842022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060031072022-01087DOR_01$257,320 $257,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060031232022-01087DOR_01$345,720 $345,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060031492022-01087DOR_01$345,720 $345,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060031652022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060031812022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060032042022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060032202022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060032462022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060032622022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060032882022-01087DOR_01$258,320 $258,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060033012022-01087DOR_01$346,720 $346,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060033272022-01087DOR_01$346,720 $346,720Page 4 of 111/5/2023 1:48:06PM114 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060033432022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060033692022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060033852022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060034082022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060034242022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060034402022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060034662022-01087DOR_01$259,320 $259,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060034822022-01087DOR_01$347,720 $347,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060035052022-01087DOR_01$347,720 $347,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060035212022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060035472022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060035632022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060035892022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060036022022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060036282022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060036442022-01087DOR_01$260,320 $260,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060036602022-01087DOR_01$348,720 $348,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060036862022-01087DOR_01$261,320 $261,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060037092022-01087DOR_01$261,320 $261,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060037252022-01087DOR_01$261,320 $261,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060037412022-01087DOR_01$261,320 $261,320LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060037672022-01087DOR_01$254,690 $254,690Page 5 of 111/5/2023 1:48:06PM115 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060037832022-01087DOR_01$254,690 $254,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060038062022-01087DOR_01$254,690 $254,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060038222022-01087DOR_01$333,810 $333,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060038482022-01087DOR_01$255,690 $255,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060038642022-01087DOR_01$255,690 $255,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060038802022-01087DOR_01$255,690 $255,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060039032022-01087DOR_01$334,810 $334,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060039292022-01087DOR_01$256,690 $256,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060039452022-01087DOR_01$256,690 $256,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060039612022-01087DOR_01$256,690 $256,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060039872022-01087DOR_01$335,810 $335,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060040092022-01087DOR_01$257,690 $257,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060040252022-01087DOR_01$257,690 $257,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060040412022-01087DOR_01$257,690 $257,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060040672022-01087DOR_01$336,810 $336,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060040832022-01087DOR_01$258,690 $258,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060041062022-01087DOR_01$258,690 $258,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060041222022-01087DOR_01$258,690 $258,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060041482022-01087DOR_01$337,810 $337,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060041642022-01087DOR_01$259,690 $259,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060041802022-01087DOR_01$259,690 $259,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060042032022-01087DOR_01$259,690 $259,690Page 6 of 111/5/2023 1:48:06PM116 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060042292022-01087DOR_01$338,810 $338,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060042452022-01087DOR_01$260,690 $260,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060042612022-01087DOR_01$260,690 $260,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060042872022-01087DOR_01$260,690 $260,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060043002022-01087DOR_01$339,810 $339,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060043262022-01087DOR_01$261,690 $261,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060043422022-01087DOR_01$261,690 $261,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060043682022-01087DOR_01$261,690 $261,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060043842022-01087DOR_01$340,810 $340,810LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060044072022-01087DOR_01$262,690 $262,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060044232022-01087DOR_01$262,690 $262,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060044492022-01087DOR_01$262,690 $262,690LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060044652022-01087DOR_01$341,810 $341,810MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060021242022-01087DOR_01$340,720 $340,720MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060021822022-01087DOR_01$253,320 $253,320MARRIOTT OWNERSHIP RESORT9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060016882022-01087DOR_01$250,320 $250,320LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060000612022-01115DOR_01$314,150 $309,100LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060000872022-01115DOR_01$305,640 $300,960LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060001002022-01115DOR_01$314,150 $309,100LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060001262022-01115DOR_01$315,150 $310,200LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060001422022-01115DOR_01$306,640 $302,060LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060001682022-01115DOR_01$315,150 $310,200Page 7 of 111/5/2023 1:48:06PM117 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060001842022-01115DOR_01$255,380 $244,420LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060002072022-01115DOR_01$261,810 $231,440LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060002232022-01115DOR_01$275,380 $244,420LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060002492022-01115DOR_01$316,150$311,300LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060002652022-01115DOR_01$307,640 $303,160LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060002812022-01115DOR_01$316,150$311,300LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060003042022-01115DOR_01$256,380 $245,520LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060003202022-01115DOR_01$262,810 $232,540LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060003462022-01115DOR_01$276,380 $245,520LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060003622022-01115DOR_01$317,380 $312,620LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060003882022-01115DOR_01$308,640 $304,260LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060004012022-01115DOR_01$317,150 $312,400LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060004272022-01115DOR_01$257,380 $246,620LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060004432022-01115DOR_01$268,640 $238,260LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060004692022-01115DOR_01$277,380 $246,620LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060004852022-01115DOR_01$318,150 $313,500LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060005082022-01115DOR_01$309,640 $305,360LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060005242022-01115DOR_01$318,150 $313,500LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060005402022-01115DOR_01$258,380 $247,720LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060005662022-01115DOR_01$269,640 $239,360LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060005822022-01115DOR_01$278,380 $247,720LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060006052022-01115DOR_01$319,150 $314,600Page 8 of 111/5/2023 1:48:06PM118 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060006212022-01115DOR_01$310,640 $306,460LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060006472022-01115DOR_01$319,150 $314,600LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060006632022-01115DOR_01$259,380 $248,820LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060006892022-01115DOR_01$270,640 $240,460LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060007022022-01115DOR_01$279,380 $248,820LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060007282022-01115DOR_01$320,150 $315,700LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060007442022-01115DOR_01$311,640$307,560LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060007602022-01115DOR_01$320,150 $315,700LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060007862022-01115DOR_01$260,380 $249,920LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060008092022-01115DOR_01$271,640 $241,560LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060008252022-01115DOR_01$280,380 $249,920LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060008412022-01115DOR_01$321,150 $316,800LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060008672022-01115DOR_01$312,640 $308,660LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060008832022-01115DOR_01$321,150 $316,800LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060009062022-01115DOR_01$261,380 $251,020LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060009222022-01115DOR_01$252,640 $242,660LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060009482022-01115DOR_01$261,380 $251,020LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060009642022-01115DOR_01$322,150 $317,900LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060009802022-01115DOR_01$313,640 $309,760LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060010022022-01115DOR_01$322,150 $317,900LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060010282022-01115DOR_01$262,380 $252,120LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060010442022-01115DOR_01$253,640 $243,760Page 9 of 111/5/2023 1:48:06PM119 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060010602022-01115DOR_01$262,380 $252,120LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060010862022-01115DOR_01$323,150 $319,000LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060011092022-01115DOR_01$314,640 $310,860LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060011252022-01115DOR_01$323,150 $319,000LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060011412022-01115DOR_01$263,380 $253,220LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060011672022-01115DOR_01$254,640 $244,860LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060011832022-01115DOR_01$263,380 $253,220LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060012062022-01115DOR_01$221,000 $194,480LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060012222022-01115DOR_01$213,600 $187,968LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060012482022-01115DOR_01$221,000 $194,480LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060012642022-01115DOR_01$264,380 $254,320LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060012802022-01115DOR_01$255,640 $245,960LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060013032022-01115DOR_01$264,380 $254,320LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060013292022-01115DOR_01$325,150 $321,200LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060013452022-01115DOR_01$213,600 $187,968LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060013612022-01115DOR_01$325,150 $321,200LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060013872022-01115DOR_01$265,380 $255,420LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060014002022-01115DOR_01$256,640 $247,060LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060014262022-01115DOR_01$265,380 $255,420LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060014422022-01115DOR_01$392,580 $384,120LAND TRUST NO 1082-0300-00, A9:00 AM to 11:00 AMNATHAN MANDLER, ESQ.296060014682022-01115DOR_01$392,580 $384,120Hearing Date:12/20/2022Page 10 of 111/5/2023 1:48:06PM120 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FRANCHELLE K JONES REV TRU11:00 AM to 1:00 PMFRANCHELLE K JONES REV TR563171014002022-01064DOR_01$1,976,828 $1,739,051Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RAFFERTY, THOMAS P HEIDI M11:00 AM to 1:00 PMRAFFERTY, THOMAS P HEIDI M743034800072022-01209DOR_01$581,029 $444,235Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112APOSTLE, DIMITRI AUBREY9:00 AM to 11:00 AMJOHN MCDONALD743030000052022-00476DOR_01$577,470 $577,470GARCIA, REINALDO MAYLING9:00 AM to 11:00 AMJOHN MCDONALD741322000052022-00505DOR_01$443,405$443,405Total Hearings Scheduled:6Page 11 of 111/5/2023 1:48:06PM121 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BUSCH, JOSHUA11:00 AM to 1:00 PMBUSCH, JOSHUA697551200012022-01038DOR_01$373,065 $373,065Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM122 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SCHMITT FAMILY LIVING TRUST9:00 AM to 11:00 AMSCHMITT FAMILY LIVING TRUST500339200002022-01130DOR_01$561,225 $226,645Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CRAIG L HAMLIN TRUST9:00 AM to 11:00 AMJOHN MCDONALD713575022642022-00473DOR_01$1,047,354 $1,047,354Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM123 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112AHERN, LAWRENCE J PAMELA J1:00 PM to 3:00 PMAHERN, LAWRENCE J PAMELA 769800008402022-00129DOR_31$365,990 $315,990Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LB MARCO ISLAND LLC1:00 PM to 3:00 PMTIM HART574909400082022-00292DOR_01$2,598,456 $2,598,456Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LEMMON, CAROL A, CHRIS LEMM9:00 AM to 11:00 AMLEMMON, CAROL A, CHRIS LEM581174000082022-00097DOR_01$985,724 $935,724Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARUCCI, ANTHONY S CARMELA3:00 PM to 4:30 PMJOHN MCDONALD578010400052022-00463DOR_01$1,112,032 $1,112,032A J PAWLOWSKI K ANTOINETTE, 3:00 PM to 4:30 PMJOHN MCDONALD569413200002022-00464DOR_01$2,383,711 $2,383,711LABELLE, BRETT E KATHLEEN E3:00 PM to 4:30 PMJOHN MCDONALD580432000002022-00466DOR_01$1,842,917 $1,792,917Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CLAUSEN, JOHN KATHY3:00 PM to 4:30 PMJOHN MCDONALD572084400042022-00487DOR_01$1,327,481 $1,327,481Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112Page 1 of 41/5/2023 1:48:06PM124 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GERRI, EDWARD J CLOTILDA1:00 PM to 3:00 PMASHLEY LUPO581070800012022-00852DOR_9$3,985,137 $3,831,348Hearing Date:12/5/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112VARIE, LYNN9:00 AM to 11:00 AMVARIE, LYNN567816400052022-00562DOR_9$1,236,745 $1,013,010Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CATE, LAWRENCE J DANA J11:00 AM to 1:00 PMCATE, LAWRENCE J DANA J581010800072022-01172DOR_01$4,759,899 $2,813,727Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ONE FINE VIEW LLC9:00 AM to 11:00 AMJOHN MCDONALD573825200022022-01048DOR_01$1,699,411 $1,699,411Hearing Date:1/4/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FERIOZZI, STEPHEN C, STACY H 11:00 AM to 1:00 PMFERIOZZI, STEPHEN C, STACY 578028800022022-00988DOR_01$6,537,775 $6,190,314Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GSR 1, LLC1:00 PM to 3:00 PMGSR 1 LLC581074400072022-00862DOR_01$1,928,563 $1,928,5631371 CUTLER LLC1:00 PM to 3:00 PM1371 CUTLER LLC578093200022022-00864DOR_01$3,177,102$3,177,102Page 2 of 41/5/2023 1:48:06PM125 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112JOHN KAREN RYCKMAN REV TR3:00 PM to 4:30 PMMAXWELL, HENDRY & SIMMONS581085600092022-00875DOR_01$2,620,950$2,501,118Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GERRI, EDWARD J CLOTILDA9:00 AM to 11:00 AMASHLEY LUPO581070800012022-00845DOR_01$3,985,137 $3,831,348D C KORTE R J KORTE TRUST1:00 PM to 3:00 PMMAXWELL, HENDRY & SIMMONS581003200012022-00886DOR_01$3,858,460 $3,720,153SOLEIL GROUP LLC1:00 PM to 3:00 PMMAXWELL, HENDRY & SIMMONS579315600022022-00891DOR_01$3,030,719 $3,030,719DUVA, VITANGELO DEBORAH3:00 PM to 4:30 PMMAXWELL, HENDRY & SIMMONS581084400062022-00897DOR_01$1,640,625 $1,640,625Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112IRA M SABBAGH 2021 QPR TRUS11:00 AM to 1:00 PMIRA M SABBAGH 2021 QPR TRU578033200082022-00908DOR_01$6,503,137 $6,453,137Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PRIME STORAGE MARCO ISLAND1:00 PM to 3:00 PMRYAN LLC569300400032022-00937DOR_01$2,252,146 $1,744,608Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARCO COLLINGSWOOD LLC3:00 PM to 4:30 PMJOHN MCDONALD578063600072022-00495DOR_01$1,837,500 $1,837,500BREGER, MARIA3:00 PM to 4:30 PMJOHN MCDONALD567945200022022-00496DOR_01$1,196,617$1,196,617M E E K PEGLOW REV TRUST3:00 PM to 4:30 PMJOHN MCDONALD576647600012022-00499DOR_01$3,240,297$3,190,297Page 3 of 41/5/2023 1:48:06PM126 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of Marco IslandGuillermo Polanco50 Bald Eagle DriveMarco Island, FL 34145Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112VARIE, LYNN9:00 AM to 11:00 AMVARIE, LYNN567816400052022-00561DOR_01$1,236,745 $1,013,010Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PATRICIA N RICHARDSON, LIVING11:00 AM to 1:00 PMPATRICIA N RICHARDSON, LIVIN578697600002022-01208DOR_01$821,098 $510,952DIPALMA, PETER ANGELISA9:00 AM to 11:00 AMJOHN MCDONALD578578800022022-00503DOR_01$1,079,909$1,079,909Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112STEVEN W KAHRE REV TRUST 201:00 PM to 3:00 PMJOHN MCDONALD576584400072022-00525DOR_01$2,975,972 $2,925,972HAZEN, VAUGHN E SUSAN T3:00 PM to 4:30 PMJOHN MCDONALD578584400012022-00530DOR_01$1,075,344$1,075,344Total Hearings Scheduled:29Page 4 of 41/5/2023 1:48:06PM127 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FLO ANN EASTON TRUST9:00 AM to 11:00 AMFLO ANN EASTON TRUST191350011012022-01116DOR_01$3,508,797$1,511,914Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM128 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GW BURNING LLC11:00 AM to 1:00 PMGW BURNING LLC183619200022022-00101DOR_01$1,857,758 $1,245,492Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MUILENBERG, DAVID M ANGELA11:00 AM to 1:00 PMJOHN MCDONALD184130000032022-00474DOR_01$3,832,083 $3,832,083Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DONATO, MARIO3:00 PM to 4:30 PMJOHN MCDONALD184115200062022-00497DOR_01$3,767,879 $3,767,879Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM129 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CANALE FAMILY LMT PARTNERS11:00 AM to 1:00 PMTIM HART102301200092022-00268DOR_01$1,431,759 $1,108,525PETER M SOMMERHAUSER LIV T9:00 AM to 11:00 AMPETER M SOMMERHAUSER LIV060314000002022-00262DOR_01$988,948 $820,776Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112REAMER, STEVEN LAURIE1:00 PM to 3:00 PMJOHN MCDONALD215614800092022-00524DOR_01$641,185 $641,185Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM130 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MAY, DAVID H=& SHANNON D1:00 PM to 3:00 PMDAVID H. MAY155700003502022-00295DOR_01$1,297,319 $1,247,319Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FITZGERALD, GREGORY, KIMBER9:00 AM to 12:00 PMFITZGERALD, GREGORY, KIMBE155700005092022-00319DOR_01$1,469,075 $1,469,075Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM131 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HTA - COMMONS V, LLC11:00 AM to 1:00 PMRYAN LLC060500007082022-00930DOR_01$11,365,274$8,457,273Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM132 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112EAGLE VIEW INVESTORS LLC11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE070100000642022-01120DOR_01$5,142,060 $5,142,060Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM133 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HELIOS COLLIERS LLC, %ADLER 1:00 PM to 3:00 PMFLANAGAN BILTON LLC C/O KY070400006072022-00959DOR_01$4,663,377 $4,312,794HELIOS COLLIERS LLC, %ADLER 1:00 PM to 3:00 PMFLANAGAN BILTON LLC C/O KY070400020032022-00960DOR_01$6,552,871 $6,552,871HELIOS COLLIERS LLC, % ADLER1:00 PM to 3:00 PMFLANAGAN BILTON LLC C/O KY070400026052022-00961DOR_01$3,847,246 $3,010,820HELIOS COLLIERS LLC, %ADLER 1:00 PM to 3:00 PMFLANAGAN BILTON LLC C/O KY070400027022022-00962DOR_01$7,475,129 $5,846,026Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM134 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SST IV 275 GOODLETTE-FRANK R11:00 AM to 1:00 PMTIM HART190601200052022-00285DOR_01$22,458,462 $22,458,462Hearing Date:1/3/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RLR1 LLC, ROYAL SHELL REAL E9:00 AM to 11:00 AMMAXWELL, HENDRY & SIMMONS190102000012022-01084DOR_01$3,454,354 $2,031,939Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FIFTH AVENUE SOUTH LLC11:00 AM to 1:00 PMRYAN LLC190124000032022-00931DOR_01$19,765,912 $9,702,446FIFTH AVENUE SOUTH LLC11:00 AM to 1:00 PMRYAN LLC190120400072022-00932DOR_01$12,143,999$7,773,182Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM135 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RETAIL PARTNERS OF NAPLES L11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE144500004552022-01118DOR_01$6,996,367 $6,996,367Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM136 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TAMIAMI REAL ESTATE LP1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS179150000072022-00250DOR_01$3,597,007 $3,597,007Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112995 SECOND AVE LLC3:00 PM to 4:30 PMPATRIOT SQUARE LLC140488800032022-01143DOR_01$965,777 $684,424271 TENTH STREET LLC, C/O THE1:00 PM to 3:00 PMPATRIOT SQUARE LLC140488400012022-01144DOR_01$405,961 $393,350Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127-ELEVEN, INC, % RYAN LLC9:00 AM to 11:00 AM7-ELEVEN, INC, % RYAN LLC179152000012022-00836DOR_01$4,199,237 $3,473,686MDC COAST 5 LLC11:00 AM to 1:00 PM7-ELEVEN, INC, % RYAN LLC140454400062022-00842DOR_01$3,410,710$2,809,140Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BURKHARD MICHAEL KLEIN TRU11:00 AM to 1:00 PMBURKHARD MICHAEL KLEIN TR140384800022022-00187DOR_01$1,972,392 $756,537Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MGD ASSETS MARKETING LLC11:00 AM to 1:00 PMMGD ASSETS MARKETING LLC142400042632022-00124DOR_01$916,839 $750,530Total Hearings Scheduled:7Page 1 of 11/5/2023 1:48:06PM137 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KNIGHTSBRIDGE PARTNERS, OF9:00 AM to 11:00 AMDAVID J PICHLER FOR CBRE207670112602022-01123DOR_01$9,307,029 $8,056,451KNIGHTSBRIDGE PARTNERS, OF9:00 AM to 11:00 AMDAVID J PICHLER FOR CBRE057749999212022-01125DOR_01$2,055,339 $1,262,052VILLA RAPHAL HOLDINGS LLC9:00 AM to 11:00 AMDAVID J PICHLER FOR CBRE064320003682022-01126DOR_01$611,041$479,248Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM138 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DAVIDSON, DANIEL P DEBORAH9:00 AM to 11:00 AMDAVIDSON, DANIEL P DEBORA073050018462022-00174DOR_01$1,694,512$1,117,600Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MICHAEL S FREY REV TRUST9:00 AM to 11:00 AMMAXWELL, HENDRY & SIMMONS160606610042022-00898DOR_01$2,332,303 $2,332,303Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PETRUZILLO JR, MICHAEL ANTHO9:00 AM to 11:00 AMJOHN MCDONALD119700005272022-00502DOR_01$6,531,138 $6,531,138Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ESPLANADE CONDO TRUST9:00 AM to 11:00 AMJOHN MCDONALD073050008472022-00478DOR_01$2,110,404$2,060,404RICHTER, ROY T, MARYANNE BIF11:00 AM to 1:00 PMJOHN MCDONALD127050019232022-00519DOR_01$1,226,556 $1,226,556Total Hearings Scheduled:5Page 1 of 11/5/2023 1:48:06PM139 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RINDERER, MARKUS11:00 AM to 1:00 PMRINDERER, MARKUS127330000062022-00137DOR_01$4,970,984 $4,920,984DIVINCENZO TR, JUDSON W, DIV1:00 PM to 3:00 PMDIVINCENZO TR, JUDSON W, DI202120400032022-00196DOR_01$768,741 $585,998Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BRIXMOR PARK SHORE OUTPAR11:00 AM to 1:00 PMTIM HART207605200042022-00264DOR_01$1,399,408 $1,062,634BRIXMOR PARK SHORE SC LLC, 11:00 AM to 1:00 PMTIM HART207604000012022-00265DOR_01$39,924,617 $29,590,597BERKHEIMER, ROBERT G MICHA11:00 AM to 1:00 PMTIM HART120303200072022-00269DOR_01$2,163,286 $1,640,155Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MERLINO, JOSEPH N11:00 AM to 1:00 PMMERLINO, JOSEPH N127330400082022-00180DOR_11$4,932,944 $4,882,944Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DVM PROPERTY LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS170125200082022-00254DOR_01$24,099,017 $17,896,155DENIZ, YAMO, SUSAN SHAW-DEN9:00 AM to 11:00 AMDENIZ, YAMO, SUSAN SHAW-DE129826800022022-00366DOR_01$1,708,668 $1,658,668TAMBELLINI, JOHN ANDREW, KA9:00 AM to 11:00 AMJOHN ANDREW TAMBELLINI160569600072022-00367DOR_01$4,533,538 $3,983,538Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112333 GSB HOLDING LLC1:00 PM to 3:00 PMJOHN MCDONALD140090000002022-00459DOR_01$9,004,552 $7,824,440Page 1 of 41/5/2023 1:48:06PM140 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FORTENER, CHARLES L ANNE K9:00 AM to 11:00 AMJOHN MCDONALD140360400042022-00470DOR_01$3,840,896 $3,840,896Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112EPSTEIN, LINDA C9:00 AM to 11:00 AMEPSTEIN, LINDA C024302400012022-00737DOR_31$939,047 $829,675HAWRYCH, ANDREW, MARIA HAW11:00 AM to 1:00 PMHAWRYCH, ANDREW, MARIA HA129823600052022-00751DOR_11$3,208,020 $3,158,020Hearing Date:12/5/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GAGYSUE LLC9:00 AM to 11:00 AMGAGYSUE LLC / SUSAN M. MOR169602800062022-00744DOR_11$23,823,853 $18,317,479GAGYSUE LLC / SUSAN M MORR9:00 AM to 11:00 AMGAGYSUE LLC / SUSAN M. MOR169602800062022-00745DOR_34$23,823,853 $18,317,479Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HAWRYCH, ANDREW, MARIA HAW1:00 PM to 3:00 PMHAWRYCH, ANDREW, MARIA HA129823600052022-00750DOR_01$3,208,020 $3,158,020Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HASSE, TIMOTHY W3:00 PM to 4:30 PMHASSE, TIMOTHY W170110400002022-01133DOR_01$16,360,761 $16,310,761CLAUSSEN, RICHARD H IRENE M1:00 PM to 3:00 PMPATRIOT SQUARE LLC105306400012022-01145DOR_01$419,668 $341,605Hearing Date:12/20/2022Page 2 of 41/5/2023 1:48:06PM141 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NAPLES EDGEWATER LLC3:00 PM to 4:30 PMNAPLES EDGEWATER LLC127876000092022-01051DOR_01$41,735,242 $32,750,133KEEWAYDIN ISLAND, DEVELOPM3:00 PM to 4:30 PMKEEWAYDIN ISLAND, DEVELOP107600049092022-01056DOR_01$13,148,645 $9,539,841KEEWAYDIN ISLAND, DEVELOPM1:00 PM to 3:00 PMKEEWAYDIN ISLAND, DEVELOP107600046822022-01057DOR_01$2,313,441 $2,251,215KEEWAYDIN MARINA LLC1:00 PM to 3:00 PMKEEWAYDIN MARINA LLC032800800092022-01061DOR_01$3,833,658$3,833,658Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DCRE LLLP11:00 AM to 1:00 PMDCRE LLLP140173600042022-01039DOR_01$8,389,236 $6,599,546Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341128433 LLC11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE178490003062022-01117DOR_01$1,185,584 $1,036,860NAPLES BAY PROPERTIES LLC9:00 AM to 11:00 AMDAVID J PICHLER FOR CBRE207632400062022-01124DOR_01$4,985,247$2,559,094CSM RI NAPLES LLC9:00 AM to 11:00 AMDAVID J PICHLER FOR CBRE207601600082022-01127DOR_01$17,457,497$17,091,177Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DAKY INC, % RYAN LLC9:00 AM to 11:00 AM7-ELEVEN, INC, % RYAN LLC094100003032022-00837DOR_01$2,070,127 $833,214WAGNER, MICHAEL J SARAH S3:00 PM to 4:30 PMMAXWELL, HENDRY & SIMMONS160552800052022-00877DOR_01$3,287,834 $3,237,834Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112Page 3 of 41/5/2023 1:48:06PM142 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeCity of NaplesGary Young735 Eighth St. S.Naples, FL 34102Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GREGORY M FITZGERALD AND, K9:00 AM to 12:00 PMGREGORY M FITZGERALD AND160532400052022-00316DOR_01$1,511,846$1,006,536ALLEN, DONALD O PATRICIA S1:00 PM to 3:00 PMALLEN, DONALD O PATRICIA S019804400062022-00385DOR_01$11,205,568$11,155,568Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112YUNG, MARTHA11:00 AM to 1:00 PMRYAN LLC172102000072022-00954DOR_01$23,019,299 $15,039,839Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MANGAN MILLS REALTY LLC1:00 PM to 3:00 PMJOHN MCDONALD179140400002022-00494DOR_01$2,341,877 $1,497,818Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PERRINI, MICHAEL H, SARA WOL9:00 AM to 11:00 AMJOHN MCDONALD129828800062022-00501DOR_01$4,238,949 $4,238,949BOGNER, PHILLIP A VICTORIA L9:00 AM to 11:00 AMJOHN MCDONALD127842800082022-00504DOR_01$3,210,926$3,210,926Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CAVANAUGH, TERRENCE W, PAT1:00 PM to 3:00 PMJOHN MCDONALD140047200002022-00526DOR_01$9,154,649 $9,154,649TAYLOR FMLY IRREV TRUST3:00 PM to 4:30 PMJOSHUA M. BIALEK018807600062022-00560DOR_01$6,467,809$4,520,823Total Hearings Scheduled:36Page 4 of 41/5/2023 1:48:06PM143 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeImmokaleeEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127-ELEVEN INC11:00 AM to 1:00 PM7-ELEVEN, INC, % RYAN LLC001364418052022-00844DOR_01$946,814 $838,470Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM144 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeImmokaleeEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112REALTY INCOME PROP 18, LLC, %11:00 AM to 1:00 PMPARADIGM TAX GROUP511901400072022-00617DOR_01$1,202,837 $1,083,403MDC COAST 19 LLC, % REALTY IN9:00 AM to 11:00 AMPARADIGM TAX GROUP638614800002022-00618DOR_01$1,715,145 $1,609,076Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112J B RENTALS OF IMMOKALEE LL9:00 AM to 11:00 AMJ B RENTALS OF IMMOKALEE L307304800092022-00901DOR_01$300,350 $94,808J B RENTALS OF IMMOKALEE LL9:00 AM to 11:00 AMJ B RENTALS OF IMMOKALEE L306806400092022-00902DOR_01$217,800 $61,809J B RENTALS OF IMMOKALEE LL9:00 AM to 11:00 AMJ B RENTALS OF IMMOKALEE L000705600042022-00903DOR_01$151,395 $56,971J B RENTALS OF IMMOKALEE LL9:00 AM to 11:00 AMJ B RENTALS OF IMMOKALEE L000712400062022-00904DOR_01$96,309 $39,840JB RENTALS OF IMMOKALEE LLC11:00 AM to 1:00 PMJ B RENTALS OF IMMOKALEE L638588400062022-00905DOR_01$67,500 $37,125WESTCLOX MANAGEMENT LLC11:00 AM to 1:00 PMJ B RENTALS OF IMMOKALEE L306852400062022-00906DOR_01$93,100 $25,603J B RENTALS OF IMMOKALEE LL11:00 AM to 1:00 PMJ B RENTALS OF IMMOKALEE L306839600032022-00907DOR_01$115,915$29,838Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112IMMOKALEE APARTMENTS LLC9:00 AM to 11:00 AMFLANAGAN BILTON LLC C/O KY001261200002022-00968DOR_01$5,289,122 $4,693,624Total Hearings Scheduled:10Page 1 of 11/5/2023 1:48:06PM145 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ZAK, SYLVESTER AGNES9:00 AM to 11:00 AMZAK, SYLVESTER AGNES379221200022022-00577DOR_01$0 $0ZAK, SYLVESTER AGNES9:00 AM to 11:00 AMZAK, SYLVESTER AGNES379221200022022-00577DOR_01$0$0Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM146 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MALFITANO, JAMES VANESSA11:00 AM to 1:00 PMMALFITANO, JAMES VANESSA239150022062022-00381DOR_01$796,310 $746,310Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BCHD PARTNERS II LLC, % HALS9:00 AM to 11:00 AMFLANAGAN BILTON LLC C/O KY331550000292022-00969DOR_01$10,886,954 $10,886,954Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM147 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SARAVANOS, ANTHONY J, MARY1:00 PM to 3:00 PMJOHN MCDONALD527300092062022-00462DOR_01$1,409,576 $1,409,576Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DOUGLAS, BRYCE W9:00 AM to 11:00 AMJOHN MCDONALD833436800072022-00468DOR_01$1,016,611 $1,016,611Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM148 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PRO RESOURCE RESRC DEV INC11:00 AM to 1:00 PMSOPHIA SEIME620309002282022-00742DOR_01$1,461,935 $1,461,935Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WAL-MART STORES EAST LP, %P1:00 PM to 3:00 PMSAM S EAST INC, %PROPERTY 597120004882022-00640DOR_01$19,506,123 $19,506,123Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM149 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CERON, LUIS AURELIO, MARGAR1:00 PM to 3:00 PMCERON, LUIS AURELIO, MARGA367147601052022-00702DOR_01$640,403 $448,554Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM150 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PATRIOT SQUARE LLC1:00 PM to 3:00 PMPATRIOT SQUARE LLC003944400042022-01146DOR_01$2,643,234 $2,216,433Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM151 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NAPLES 7 POOH LLC9:00 AM to 11:00 AM7-ELEVEN, INC, % RYAN LLC616300400002022-00839DOR_01$2,463,300 $2,032,286Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM152 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WAL-MART STORES EAST LP, %P1:00 PM to 3:00 PMSAM S EAST INC, %PROPERTY 810760000402022-00639DOR_01$19,791,087 $19,791,087Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM153 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PUBLIC STORAGE INC, DEPT PT 11:00 AM to 1:00 PMTIM HART001456800002022-00286DOR_01$5,596,216 $4,451,949Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MIDGARD SELF STOR NAPLES 2 9:00 AM to 11:00 AMRYAN LLC001456000062022-00947DOR_01$1,122,000 $696,912MIDGARD SELF STOR NAPLES 2 9:00 AM to 11:00 AMRYAN LLC001432000002022-00948DOR_01$6,405,164 $5,810,178Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM154 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LE, TRAM T, HIEP P NGUYEN11:00 AM to 1:00 PMSOUTH FLORIDA LAW PLLC671801200052022-01169DOR_01$1,609,476 $1,029,476Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127-ELEVEN, INC, % RYAN LLC9:00 AM to 11:00 AM7-ELEVEN, INC, % RYAN LLC671809200012022-00838DOR_01$1,497,538 $1,041,855Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FORMAN, RICHARD1:00 PM to 3:00 PMFORMAN, RICHARD672819200072022-01023DOR_01$1,729,813 $1,679,813Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WOODMAN, RICHARD J MICHELE1:00 PM to 3:00 PMWOODMAN, RICHARD J MICHE671828800002022-00956DOR_01$3,234,006 $1,493,915Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM155 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NAPLES LIVINGSTON LLC9:00 AM to 11:00 AMBETTENCOURT TAX ADVISORS247550025042022-00257DOR_01$92,332,237 $92,332,237Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NIKOLOV, NIKOLAY KINGA1:00 PM to 3:00 PMJOHN MCDONALD247681115892022-00591DOR_01$643,820 $643,820Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM156 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/27/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KEZESKE, RONALD ASCHLEY9:00 AM to 11:00 AMKEZESKE, RONALD ASCHLEY660350039642022-00309DOR_01$1,156,685 $651,885Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MECKLER, ALAN MARY1:00 PM to 3:00 PMJOHN MCDONALD697700061422022-00461DOR_01$751,227 $751,227Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WOEPPEL, GREGORY C MICHEL1:00 PM to 3:00 PMJOHN MCDONALD660350026802022-00481DOR_01$852,575 $852,575ANSARI, HAROON R1:00 PM to 3:00 PMJOHN MCDONALD646250042812022-00482DOR_01$2,116,316$2,116,316Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LEE, ROBERT PHILIP AMY LYNN11:00 AM to 1:00 PMLEE, ROBERT PHILIP AMY LYN749375021602022-00997DOR_31$676,092 $626,092Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CLEMENT, MARCEL FAYE9:00 AM to 11:00 AMJOHN MCDONALD726400332292022-01044DOR_01$1,083,718 $1,083,718Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LIZELL, PAUL, JANE LIZELL9:00 AM to 11:00 AMLIZELL, PAUL, JANE LIZELL660350013222022-00581DOR_01$1,618,371 $1,568,371Page 1 of 21/5/2023 1:48:06PM157 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112VENEZIA, LOUIS A, MARGERY CA1:00 PM to 3:00 PMJOHN MCDONALD297340004092022-00493DOR_01$1,571,616 $1,389,166Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PACIFICA LOAN FOUR LLC11:00 AM to 1:00 PMPIVOTAL TAX SOLUTIONS683914461082022-00559DOR_01$4,398,896 $4,313,669Total Hearings Scheduled:9Page 2 of 21/5/2023 1:48:06PM158 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BRIDGE WF FL WAVERLEY PL LL9:00 AM to 11:00 AMMARVIN F. POER AND COMPAN361801220052022-00731DOR_01$48,916,684 $40,127,321Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM159 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SONATA KALNAITIS REV LIV TRU1:00 PM to 3:00 PMJOHN MCDONALD261695009882022-00522DOR_01$1,034,159 $1,034,159Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM160 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DWYER, A ERIN WANDA11:00 AM to 1:00 PMDWYER, A ERIN WANDA226709010092022-00384DOR_01$634,875 $421,462Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MUTCHLER, DUWAYNE, CATHY R9:00 AM to 11:00 AMMUTCHLER, DUWAYNE, CATHY226709012452022-01132DOR_01$646,425 $646,425Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM161 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BRUNO, MAURICE CAROL9:00 AM to 11:00 AMJOHN MCDONALD477800023652022-00467DOR_01$940,608 $877,621Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LUTTNER, KEVIN C DEBORAH J1:00 PM to 3:00 PMJOHN MCDONALD477800017802022-00490DOR_01$946,061 $896,061Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM162 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ORTSAC INVESTMENTS MF 22 LL9:00 AM to 11:00 AMORTSAC INVESTMENTS MF 22 L002380800092022-00723DOR_25$9,430,120 $500,892Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KEITH MCLEOD TRUST, ALEXAND9:00 AM to 11:00 AMKEITH MCLEOD TRUST, ALEXAN251177010862022-00175DOR_01$300,000 $300,000Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390043482022-00374DOR_01$148,441 $122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390044292022-00399DOR_01$104,782$89,100PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390044612022-00400DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390045262022-00401DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390047462022-00402DOR_01$104,782$89,100PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390048272022-00403DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390049082022-00404DOR_01$107,092$91,300PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390049402022-00405DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390049662022-00406DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390049822022-00407DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390050042022-00408DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390050622022-00411DOR_01$104,782$89,100PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390051012022-00412DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390051272022-00413DOR_01$148,441$122,186Page 1 of 61/5/2023 1:48:06PM163 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390052662022-00414DOR_01$150,751 $124,386PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390053052022-00415DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390053212022-00416DOR_01$166,851$138,236PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390053892022-00417DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390054442022-00418DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390054862022-00419DOR_01$174,497$144,828PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390055252022-00420DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390055412022-00421DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390056222022-00422DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390057452022-00423DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390057612022-00424DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390059492022-00425DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390060292022-00426DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390060452022-00427DOR_01$166,851$138,236PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390060612022-00428DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390060872022-00429DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390061422022-00430DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390061682022-00431DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390061842022-00432DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390063202022-00433DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390063882022-00434DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390065402022-00435DOR_01$162,231$133,836Page 2 of 61/5/2023 1:48:06PM164 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390066212022-00436DOR_01$162,231 $133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390067442022-00437DOR_01$125,202$106,700PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390068412022-00438DOR_01$166,851$138,236PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390069062022-00439DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390069222022-00440DOR_01$166,851$138,236PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390069482022-00509DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390070022022-00510DOR_01$174,497$144,828PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390070282022-00511DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390071092022-00512DOR_01$104,782$89,100PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390071832022-00513DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390072222022-00514DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390072482022-00515DOR_01$157,681$130,986PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390072642022-00516DOR_01$107,092$91,300PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390072802022-00517DOR_01$114,022$97,900PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390073032022-00518DOR_01$107,092$91,300PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390073292022-00531DOR_01$114,022$97,900PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390073452022-00532DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390073612022-00533DOR_01$157,681$130,986PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390073872022-00534DOR_01$159,921$131,636PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390074002022-00535DOR_01$166,851$138,236PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390074262022-00536DOR_01$172,187$142,628PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390074682022-00537DOR_01$159,921$131,636Page 3 of 61/5/2023 1:48:06PM165 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390074842022-00538DOR_01$166,851 $138,236PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390075072022-00539DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390075232022-00540DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390075652022-00541DOR_01$174,497$144,828PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390075812022-00542DOR_01$162,231$133,836PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390076042022-00543DOR_01$169,161$140,436PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390076202022-00544DOR_01$122,892$104,500PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390076462022-00545DOR_01$129,822$111,100PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390077012022-00546DOR_01$125,202 $106,700PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390077272022-00547DOR_01$132,132$113,300PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390077432022-00548DOR_01$125,202 $106,700PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390077852022-00549DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC3:00 PM to 4:30 PMPIVOTAL TAX SOLUTIONS645390078082022-00550DOR_01$155,371$128,786PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390078662022-00553DOR_01$104,782$89,100PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390079052022-00554DOR_01$148,441$122,186PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390079212022-00555DOR_01$155,371$128,786PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390079472022-00556DOR_01$150,751$124,386PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390080012022-00557DOR_01$114,022$97,900PACIFICA ARBOUR WALK LLC1:00 PM to 3:00 PMPIVOTAL TAX SOLUTIONS645390080692022-00558DOR_01$150,751$124,386Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112Page 4 of 61/5/2023 1:48:06PM166 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BRIXMOR GRANADA SHOPPES L1:00 PM to 3:00 PMBRIXMOR GRANADA SHOPPES 001680425022022-01153DOR_01$2,520,096 $2,520,096Hearing Date:1/3/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ORTSAC INVESTMENTS MF 22 LL9:00 AM to 11:00 AMORTSAC INVESTMENTS MF 22 L002380800092022-00722DOR_01$9,430,120 $500,892Hearing Date:1/4/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HULTBERG, DOUGLAS B LISA M3:00 PM to 4:30 PMHULTBERG, DOUGLAS B LISA M683900005612022-00976DOR_01$1,230,732 $1,180,732Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LITTLE, THOMAS L1:00 PM to 3:00 PMMAXWELL, HENDRY & SIMMONS804453032012022-00888DOR_01$1,289,752 $1,289,752Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MAGNOLIA SQUARE APARTMENT9:00 AM to 12:00 PMBRIAN DEPOTTER563390101262022-00791DOR_01$2,749,595 $2,039,312MAGNOLIA SQUARE APARTMENT9:00 AM to 12:00 PMBRIAN DEPOTTER563390101422022-00792DOR_01$4,734,254$3,511,288MAGNOLIA SQUARE APARTMENT9:00 AM to 12:00 PMBRIAN DEPOTTER563390116622022-00793DOR_01$39,350,287 $39,350,287MAGNOLIA SQUARE APARTMENT9:00 AM to 12:00 PMBRIAN DEPOTTER563390117692022-00794DOR_01$65,649,462 $65,649,462Hearing Date:1/26/2023Page 5 of 61/5/2023 1:48:06PM167 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SOUTHERN HOLDINGS 3 LLC1:00 PM to 3:00 PMRYAN LLC001770003022022-00934DOR_01$38,132,304 $29,857,271Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MAXWELL, LAWRENCE T1:00 PM to 3:00 PMJOHN MCDONALD692880006852022-00492DOR_01$2,363,094 $1,787,500Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ONEIL, CHRISTIAN M, BETHANY O1:00 PM to 3:00 PMONEIL, CHRISTIAN M, BETHANY605810007212022-01212DOR_01$397,609 $397,609Total Hearings Scheduled:90Page 6 of 61/5/2023 1:48:06PM168 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WEST SHORE POINT NAPLES LLC9:00 AM to 11:00 AMMARVIN F. POER AND COMPAN003898800062022-00734DOR_01$38,261,419 $26,412,420Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM169 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MCNEIL, RYAN J COURTNEY A1:00 PM to 3:00 PMMCNEIL, RYAN J COURTNEY A514452400052022-01150DOR_01$884,040 $834,040Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM170 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TAMIAMI FORD INC9:00 AM to 11:00 AMTIM HART002745200022022-00272DOR_01$2,260,942 $2,078,967Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM171 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAVAGE, SUSAN9:00 AM to 11:00 AMSAVAGE, SUSAN749030026072022-00099DOR_01$648,359 $598,359Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROUSE, ROGER C DIXIE L1:00 PM to 3:00 PMROUSE, ROGER C DIXIE L814400009642022-00398DOR_01$239,836 $187,033Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TRI I ASSOC LLC10:00 AM to 11:00 AMSABRINA W. ROBINSON001522400062022-00620DOR_01$9,193,695$9,001,210Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PODOROVSKY, LEV RICKI3:00 PM to 4:30 PMPODOROVSKY, LEV RICKI354550047812022-00830DOR_01$661,504 $549,043AUDUBON MEDICAL CENTER LLC11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE224930000482022-01119DOR_01$2,488,961 $1,740,236Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WAL-MART STORES EAST LP, %P1:00 PM to 3:00 PMSAM S EAST INC, %PROPERTY 001574815012022-00641DOR_01$13,358,243 $12,933,510Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HODGES, CHADD P ANDREA C9:00 AM to 11:00 AMMAXWELL, HENDRY & SIMMONS001578800052022-00900DOR_01$5,818,305 $5,763,635Page 1 of 21/5/2023 1:48:06PM172 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PALLANTE, JOHN BETTY1:00 PM to 3:00 PMPALLANTE, JOHN BETTY749030037872022-01214DOR_01$531,023 $531,023Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MIDGARD SELF STOR NAPLES 2 9:00 AM to 11:00 AMRYAN LLC001443601012022-00949DOR_01$3,262,432 $3,262,432MIDGARD SELF STOR NAPLES 2 11:00 AM to 1:00 PMRYAN LLC001441601072022-00950DOR_01$2,470,697 $2,470,697MIDGARD SELF STOR NAPLES 2 11:00 AM to 1:00 PMRYAN LLC642103600002022-00951DOR_01$100 $100MEADOW BROOK PRESERVE LLC1:00 PM to 3:00 PMFLANAGAN BILTON LLC C/O KY001452800022022-00963DOR_01$47,292,731 $31,808,994Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBERT J LUCAS REV TRUST11:00 AM to 1:00 PMJOHN MCDONALD749030024452022-00508DOR_01$582,799 $532,799ANDRIEN, SHARON K11:00 AM to 1:00 PMJOHN MCDONALD599600125032022-00521DOR_01$4,200,541$4,150,541Total Hearings Scheduled:14Page 2 of 21/5/2023 1:48:06PM173 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112AGRA JR, ROBERT L HOLLY H9:00 AM to 11:00 AMROBERT L. AGRA, JR. & HOLLY 490840033852022-00222DOR_01$993,247 $943,247Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM174 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BUTLER, AMANDA, JOHN A BONV11:00 AM to 1:00 PMAMANDA BUTLER459102800012022-00315DOR_31$189,246 $142,753Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SHOMALI, ABRAHAM9:00 AM to 11:00 AMSHOMALI, ABRAHAM459017600062022-00691DOR_01$634,663 $584,663Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM175 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WEIMER, GREGORY J LORI ANN1:00 PM to 3:00 PMJOHN MCDONALD785340029202022-00480DOR_01$4,468,277 $4,468,277Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LAWRENCE P BIONDI LIVING TRU3:00 PM to 4:30 PMLAWRENCE P BIONDI LIVING TR785340036282022-01027DOR_01$10,902,946 $10,852,946MONICA TUREK REV TRUST9:00 AM to 11:00 AMJOHN MCDONALD785340028812022-01045DOR_01$5,370,229$5,320,229Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112G S L A RATTNER REV TRUST1:00 PM to 3:00 PMMAXWELL, HENDRY & SIMMONS247690001652022-00889DOR_01$2,196,300 $2,146,300Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112VONRINTELN, JAMES J BONNIE 9:00 AM to 11:00 AMJOHN MCDONALD278950020472022-00485DOR_01$1,021,297 $834,231FLANDERS, RICHARD W, LORRAE11:00 AM to 1:00 PMJOHN MCDONALD278950019672022-00507DOR_01$1,021,297 $599,056Total Hearings Scheduled:6Page 1 of 11/5/2023 1:48:06PM176 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TAMIAMI FORD INC11:00 AM to 1:00 PMTIM HART002741600062022-00270DOR_01$11,805,336$11,805,336TAMIAMI FORD INC1:00 PM to 3:00 PMTIM HART002742000052022-00271DOR_01$402,560 $365,323Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TAMIAMI FORD INC9:00 AM to 11:00 AMTIM HART685683000802022-00273DOR_01$1,814,539 $1,330,657TAMIAMI FORD INC9:00 AM to 11:00 AMTIM HART002752400062022-00274DOR_01$4,721,687$3,368,572Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112UNITED PARCEL SERVICE INC, A9:00 AM to 11:00 AMMARVIN F. POER AND COMPAN002818400052022-00733DOR_01$7,286,482 $4,849,724Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BOTTLING GROUP LLC, % GEORG1:00 PM to 3:00 PMMIKE WREN002750800042022-00858DOR_01$3,672,086 $2,719,742Total Hearings Scheduled:6Page 1 of 11/5/2023 1:48:06PM177 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARANAO, DANIEL MARIA3:00 PM to 4:30 PMMARANAO, DANIEL MARIA275884800022022-00306DOR_01$1,406,985 $1,356,985Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CORTESE, JOHN D11:00 AM to 1:00 PMJOHN MCDONALD276336800032022-00488DOR_01$1,641,046 $1,591,046Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MATTHEW R ABEL REV TRUST1:00 PM to 3:00 PMJOHN MCDONALD275880000002022-00593DOR_01$1,517,708 $1,517,708Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM178 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBINSON, ALAN MICHAEL, REB1:00 PM to 3:00 PMROBINSON, ALAN MICHAEL, RE670320000082022-00704DOR_01$492,877 $492,877Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM179 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SNH/LTA PROPERTIES TRUST, %11:00 AM to 1:00 PMRYAN LLC551001600022022-00952DOR_01$5,910,717 $5,118,342Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM180 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CARIATI FAMILY PARTNERSHIP9:00 AM to 11:00 AMBRIAN DEPOTTER793250400062022-00819DOR_01$1,651,531 $1,420,964Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM181 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PATRAS-VENETIS, JOANNE, THO3:00 PM to 4:30 PMJOHN MCDONALD547515200052022-00529DOR_01$3,621,192 $3,621,192Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM182 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/4/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MYLES C GALLAGHER DECL TRU9:00 AM to 11:00 AMMYLES C GALLAGHER DECL TR225100055022022-00298DOR_01$2,470,586 $2,420,586Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM183 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SHROCK, ROBIN D DENISE M1:00 PM to 3:00 PMROBIN SHROCK696517200002022-00004DOR_04$552,756 $552,756Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NAPLES 3101 PLACE LLC, NAPLE3:00 PM to 4:30 PMBRIAN DEPOTTER696500800002022-00810DOR_01$62,287,342 $38,847,818NAPLES 3101 PLACE LLC, NAPLE3:00 PM to 4:30 PMBRIAN DEPOTTER696501600012022-00811DOR_01$34,955,442$22,938,119Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM184 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SCHMITT, KURT THEODORE, CAT11:00 AM to 1:00 PMSCHMITT, KURT THEODORE, CA298750042252022-00637DOR_01$294,373 $294,373Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM185 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PS FLORIDA ONE INC11:00 AM to 1:00 PMTIM HART284400000242022-00288DOR_01$12,117,754$8,864,793Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM186 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112NAPLES HMA INC, % ALTUS GRO1:00 PM to 3:00 PMTHOMAS TUCKER C/O ALTUS G806700800012022-00756DOR_01$59,330,337 $58,014,300HCP MEDICAL OFFICE BLDG LLC3:00 PM to 4:30 PMTHOMAS TUCKER C/O ALTUS G941500001152022-00757DOR_01$28,911,380$28,911,380Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MARY B KRUEGER TRUST9:00 AM to 11:00 AMMARY B KRUEGER TRUST806710000062022-01053DOR_01$969,986 $539,866Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM187 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PIEDMONT FGIM NAPLES PINE, R1:00 PM to 3:00 PMTIM HART002430400052022-00275DOR_01$4,278,531 $4,278,531Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SNS II OF NAPLES, LLC9:00 AM to 11:00 AMBRIAN DEPOTTER770200017082022-00816DOR_01$1,346,878 $1,282,166SNS OF NAPLES, LLC9:00 AM to 11:00 AMBRIAN DEPOTTER770200016012022-00817DOR_01$1,274,936$1,075,9932016 TRADE CENTER WAY LLC9:00 AM to 11:00 AMBRIAN DEPOTTER770200068002022-00818DOR_01$2,796,050$2,796,050Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM188 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CARIATI FAMILY LTD1:00 PM to 3:00 PMTIM HART459993000412022-00293DOR_01$1,840,234 $1,840,234Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112D S BABINSKI 2007 REV TRUST9:00 AM to 11:00 AMBRIAN DEPOTTER358313600072022-00786DOR_01$7,867,769 $5,960,777Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE CAPITAL LLC3:00 PM to 4:30 PMSAGAMORE CAPITAL LLC364502000002022-01085DOR_01$113,750$79,075SAGAMORE CAPITAL LLC3:00 PM to 4:30 PMSAGAMORE CAPITAL LLC359909600052022-01086DOR_01$111,408$84,643SAGAMORE FERRY 2006 LLC, % 1:00 PM to 3:00 PMSAGAMORE FERRY 2006 LLC361196400082022-01090DOR_01$127,779 $82,932FORMAN, RICHARD1:00 PM to 3:00 PMFORMAN, RICHARD363818800072022-01092DOR_01$117,810$82,93255THTER RENTAL LLC11:00 AM to 1:00 PMNAPLES HOME RENTALS LLC361270000092022-01112DOR_01$134,125$45,753Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112M3B LLC11:00 AM to 1:00 PM7-ELEVEN, INC, % RYAN LLC357790800092022-00841DOR_01$2,225,350 $2,225,350PACIFICA NAPLES LLC, ATTN: MF11:00 AM to 1:00 PMPIVOTAL TAX SOLUTIONS358300400012022-00849DOR_01$43,910,510 $28,664,529Total Hearings Scheduled:9Page 1 of 11/5/2023 1:48:06PM189 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127-ELEVEN INC, % RYAN LLC11:00 AM to 1:00 PM7-ELEVEN, INC, % RYAN LLC239450070352022-00843DOR_01$3,467,573 $3,467,573Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM190 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SORACE, ROLAND, ROSALIE BUC9:00 AM to 11:00 AMSORACE, ROLAND, ROSALIE BU661950009622022-01114DOR_01$407,617 $407,617Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CARIATI FAMILY PARTNERSHIP1:00 PM to 3:00 PMBRIAN DEPOTTER661950024812022-00804DOR_01$393,757 $259,222Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112631 BEACHWALK CIRCLE TRUST9:00 AM to 11:00 AMJOHN MCDONALD235215600062022-00460DOR_01$466,578 $351,780Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM191 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112STOR-ALL TAMIAMI TRAIL LLC1:00 PM to 3:00 PMTIM HART007267270072022-00289DOR_01$11,183,312$11,183,312Hearing Date:11/2/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ARILLI, MARK A KAREN L9:00 AM to 11:00 AMARILLI, MARK A KAREN L826790105882022-00063DOR_11$593,524 $593,524ARILLI, MARK A KAREN L9:00 AM to 11:00 AMARILLI, MARK A KAREN L826790105882022-00064DOR_9$593,524$593,524Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112STOR-ALL TAMIAMI TRAIL LLC1:00 PM to 3:00 PMPROPERTY TAX ALLIANCE GRO007259600012022-00456DOR_01$240,383 $240,383STOR-ALL TAMIAMI TRAIL LLC1:00 PM to 3:00 PMPROPERTY TAX ALLIANCE GRO007260400012022-00457DOR_01$1,233,489 $820,920Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112JOHN ROTOLO LIVING TRUST1:00 PM to 3:00 PMJOHN MCDONALD532647011212022-00590DOR_01$449,133 $449,133Total Hearings Scheduled:6Page 1 of 11/5/2023 1:48:06PM192 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BROWARD COLLIER PROPERTIE11:00 AM to 1:00 PMPROPERTY TAX CONSULTANTS260864800002022-00205DOR_01$365,977 $365,977Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM193 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PIEDMONT/METROLINA FUND#123:00 PM to 4:30 PMTIM HART496600845402022-00277DOR_01$3,363,670 $3,363,670PIEDMONT/METROLINA FUND#123:00 PM to 4:30 PMTIM HART496600845662022-00278DOR_01$1,089,000 $1,089,000Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112F DANIEL CASTE REV TRUST9:00 AM to 11:00 AMF DANIEL CASTE REV TRUST313475502662022-00361DOR_01$2,427,261 $1,435,093Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SIKE, MARK E1:00 PM to 3:00 PMSIKE, MARK E313475622412022-01096DOR_01$1,130,934 $1,130,934Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CC ADDISON PLACE LLC11:00 AM to 1:00 PMRYAN LLC218426000292022-01068DOR_01$69,105,466 $57,986,601CC ADDISON PLACE LLC11:00 AM to 1:00 PMRYAN LLC001900416072022-01069DOR_01$14,922,055$12,616,766Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FREY, VINCENT M ELLEN M11:00 AM to 1:00 PMMAXWELL, HENDRY & SIMMONS313475412202022-00883DOR_01$1,382,571 $1,382,571Total Hearings Scheduled:7Page 1 of 11/5/2023 1:48:06PM194 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KEARNS, ROBERT S PATRICIA1:00 PM to 3:00 PMKEARNS, ROBERT S PATRICIA238968044002022-00396DOR_01$505,438 $505,438Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM195 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LOWES HOME CENTERS INC, AT9:00 AM to 11:00 AMSABRINA WEISS ROBINSON667600017522022-00688DOR_01$11,904,402$11,904,402Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KOHL S DEPARTMENT STORES I1:00 PM to 3:00 PMBRIAN DEPOTTER667600100442022-00809DOR_01$9,183,725 $9,183,725Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM196 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WOLTERING, LISA3:00 PM to 4:30 PMWOLTERING, LISA466860056452022-00311DOR_01$288,131 $288,131Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GOLDEN CLIPPER LLC10:00 AM to 11:00 AMPARADIGM TAX GROUP693300000252022-00619DOR_01$2,773,573$2,536,787Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TROESKEN, RICHERT B11:00 AM to 1:00 PMTROESKEN, RICHERT, FRANCIN767750017082022-01201DOR_01$431,391 $303,984TROESKEN, RICHERT, FRANCINE11:00 AM to 1:00 PMTROESKEN, RICHERT, FRANCIN767750016852022-01202DOR_01$140,699 $68,063Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM197 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ASHKENAZ USA LLC11:00 AM to 1:00 PMPROPERTY TAX CONSULTANTS494600018592022-00206DOR_01$1,403,691 $1,079,910Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM198 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CULLINAN, THOMAS J MARY M9:00 AM to 11:00 AMCULLINAN, THOMAS J MARY M647520007212022-00601DOR_01$960,153 $910,153Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PORTER, JOSEPH L GINA M9:00 AM to 12:00 PMPORTER, JOSEPH L GINA M276900050452022-01163DOR_01$982,427 $932,427Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112IPXI MF INSPIRA INVESTORS LLC9:00 AM to 11:00 AMRYAN LLC535701200272022-00924DOR_01$90,286,623 $71,977,755Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM199 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112VOIGT, KARLHEINZ JOCHEN, ALB11:00 AM to 1:00 PMJOCHEN VOIGT258910007022022-00138DOR_01$808,454 $449,394Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM200 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PUBLIC STORAGE, INC, DEPT PT11:00 AM to 1:00 PMTIM HART002747200062022-00287DOR_01$6,883,565 $5,481,680Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM201 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PAR 4 MHP LLC3:00 PM to 4:30 PMPAR 4 MHP LLC004009600092022-01141DOR_01$3,864,299 $3,864,299Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM202 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SELFRIDGE, STEPHEN A11:00 AM to 1:00 PMSELFRIDGE, STEPHEN A226221600052022-00317DOR_11$198,157 $145,450Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE GUILFORD LLC11:00 AM to 1:00 PMSAGAMORE GUILFORD LLC478722400062022-01097DOR_01$266,880 $266,880SAGAMORE NAPLES LLC11:00 AM to 1:00 PMSAGAMORE GUILFORD LLC478705200032022-01098DOR_01$133,680$122,971SAGAMORE GUILFORD LLC11:00 AM to 1:00 PMSAGAMORE GUILFORD LLC478705201002022-01099DOR_01$120,064$120,064Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM203 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SOKOLER, COREY KENIA PEREZ9:00 AM to 11:00 AMJOHN MCDONALD785420193452022-00472DOR_01$1,000,290 $950,290Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PENN, STEPHEN M, KATHLEEN M1:00 PM to 3:00 PMJOHN MCDONALD785420175832022-00523DOR_01$1,041,303 $991,303HENSON, THOMAS K, ROSEMARY3:00 PM to 4:30 PMJOHN MCDONALD785420201272022-00528DOR_01$1,176,142 $1,176,142Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM204 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LIPINSKI, FRANK9:00 AM to 11:00 AMLIPINSKI, FRANK368126801032022-00051DOR_01$1,055,489 $848,819Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ERIK RITZ9:00 AM to 11:00 AMERIK RITZ373456400042022-00096DOR_11$434,574 $287,469Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ERIK RITZ3:00 PM to 4:30 PMERIK RITZ373456400042022-00095DOR_01$434,574 $287,469Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KROLL, SAMUEL N, MELISSA L ZI1:00 PM to 3:00 PMKROLL, SAMUEL N, MELISSA L Z373444800032022-00673DOR_01$912,935 $862,935Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM205 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PEREIRA, RICHARD MARK, STEFA9:00 AM to 11:00 AMPEREIRA, RICHARD MARK, STE395908800022022-01076DOR_01$687,189 $637,189Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM206 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TED BENSEN AND TINGTING LIU3:00 PM to 4:30 PMTED BENSEN374960401002022-00832DOR_01$750,350 $695,350Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LLORCA, STEVEN SANDRA11:00 AM to 1:00 PMLLORCA, STEVEN SANDRA374435600022022-00879DOR_01$548,352$290,119Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM207 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FOX, TERENCE J JUDITH A1:00 PM to 3:00 PMALFREDO HERNANDEZ224353021442022-00648DOR_01$760,950 $760,950Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM208 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RINA PULLIA TRUST9:00 AM to 11:00 AMRINA PULLIA TRUST277460023612022-00091DOR_01$376,862 $326,862Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SARDINHA, STEVEN, GINGER LE11:00 AM to 1:00 PMSARDINHA, STEVEN, GINGER L661500013882022-01157DOR_01$204,188 $204,188Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HOWARD JODY FUTTERMAN 2019:00 AM to 11:00 AMJOHN MCDONALD630450391672022-00483DOR_01$878,119$658,306Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112COUGHLIN, JOSEPH J ANNE M1:00 PM to 3:00 PMJOHN MCDONALD293060015802022-00489DOR_01$966,862 $916,862Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM209 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WATKINS, FREDERICK A WILMA 1:00 PM to 3:00 PMJOHN MCDONALD230950028092022-00479DOR_01$5,003,495 $5,003,495Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SCHWEBEL, JAMES R MARY L3:00 PM to 4:30 PMJAMES D. FOX, ESQ.547750004042022-00651DOR_01$16,231,475 $16,231,475Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341125145 WEEKS LLC1:00 PM to 3:00 PMANGELA ALVIG, MANAGER 5145229000016242022-00870DOR_01$2,144,070 $2,144,070Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112RICHARD JILL MUELLER LIVING,11:00 AM to 1:00 PMJOHN MCDONALD229000005602022-00506DOR_01$1,751,606 $1,751,606Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM210 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/26/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TERRA HOSPITALITY- FLORIDA L9:00 AM to 11:00 AMRYAN LLC260950003612022-00925DOR_01$2,124,480 $1,684,828TERRA HOSPITALITY FLORIDA LL9:00 AM to 11:00 AMRYAN LLC260950003872022-00926DOR_01$2,378,376 $1,886,182TERRA HOSPITALITY-FLORIDA IN9:00 AM to 11:00 AMRYAN LLC941500000632022-00927DOR_01$6,651,468 $6,651,468TERRA HOSPITALITY- FLORIDA IN11:00 AM to 1:00 PMRYAN LLC941500000502022-00928DOR_01$7,495,209 $7,495,209GULF COAST HOSPITALITY NAPL11:00 AM to 1:00 PMRYAN LLC217850020272022-00929DOR_01$7,875,171 $7,875,171Total Hearings Scheduled:5Page 1 of 11/5/2023 1:48:06PM211 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127205 VANDERBILT WAY LLC, PTA9:00 AM to 11:00 AMTIM HART792718001412022-00279DOR_01$15,531,908 $14,541,374Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PRD OWNER LLC, % PROFESSIO11:00 AM to 1:00 PMSOPHIA SEIME602042004422022-00738DOR_01$1,396,750 $1,388,925Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SUSO 4 MISSION HILLS LP, % SLA11:00 AM to 1:00 PMRYAN LLC602042000442022-01065DOR_01$13,980,935 $13,980,935SUSO 4 MISSION HILLS LP, % SLA11:00 AM to 1:00 PMRYAN LLC602042003452022-01066DOR_01$334,541 $334,541Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112COMEAUX, ERNEST A, LILIYA VA11:00 AM to 1:00 PMJOHN MCDONALD242004022222022-01042DOR_01$703,661 $653,661Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MCCARTHY FAMILY TRUST9:00 AM to 11:00 AMMCCARTHY FAMILY TRUST519780011642022-01063DOR_01$705,017 $333,449Total Hearings Scheduled:6Page 1 of 11/5/2023 1:48:06PM212 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ADVENIRAVENTINE LLC3:00 PM to 4:30 PMMARVIN F. POER AND COMPAN004107600082022-00730DOR_01$73,047,918 $57,428,874Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM213 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MASSIMILIAN, JAMES T EILEEN M1:00 PM to 3:00 PMJOHN MCDONALD689868153062022-00484DOR_01$1,387,307 $1,337,307Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM214 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CAROLE J SLUSKI DECL OF TRUS9:00 AM to 11:00 AMJOHN MCDONALD477800049232022-00469DOR_01$970,865 $920,865Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CASA DA HIYA LLC, % RAKESH DA1:00 PM to 3:00 PMCASA DA HIYA LLC, % RAKESH 544650031222022-01148DOR_01$1,074,066 $1,074,066Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FIGIEL, JANUSZ EVA11:00 AM to 1:00 PMJOHN MCDONALD477800063452022-01043DOR_01$890,126 $890,126Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM215 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/17/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CANIZO LLC1:00 PM to 3:00 PMPROPERTY TAX CONSULTANTS219610003512022-00199DOR_01$8,999,066 $8,999,066Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TOP HAT IMPORTED LLC11:00 AM to 1:00 PMTIM HART002353200052022-00267DOR_01$13,420,461 $12,848,404Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAWGRASS PINES LLC9:00 AM to 11:00 AMSHAINA STAHL, ESQ001992824092022-00029DOR_04$11,258,555$1,269,666SUMMER LKS APARTMENTS II LT9:00 AM to 11:00 AMSHAINA STAHL, ESQ001976000092022-00030DOR_04$22,626,575 $2,356,855OLAH, DONALD BRADLY1:00 PM to 3:00 PMDONALD BRADLY OLAH002827200012022-00193DOR_31$3,193,712$3,193,712Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112JSF USEPPA WAY CMPII LLC, %E9:00 AM to 11:00 AMTIM HART345950024402022-00282DOR_01$12,970,844 $12,813,962Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FOUNTAIN VIEW CIRCLE LLC11:00 AM to 1:00 PMRYAN LLC002562000072022-01067DOR_01$91,790,743 $45,079,001Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112Page 1 of 31/5/2023 1:48:06PM216 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ALLEN JR, WILLIAM G AMY M9:00 AM to 11:00 AMJOHN MCDONALD307822400062022-01049DOR_01$1,987,696 $1,907,768Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HARRIS S YETT AUDREY H, YETT9:00 AM to 11:00 AMHARRIS S YETT AUDREY H, YE313459829202022-00585DOR_01$1,338,356 $959,152Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WAL-MART STORES EAST LP, %P1:00 PM to 3:00 PMSAM S EAST INC, %PROPERTY 001992830002022-00638DOR_01$22,218,529 $22,218,529SAM S EAST INC, %PROPERTY T3:00 PM to 4:30 PMSAM S EAST INC, %PROPERTY 001656400042022-00643DOR_01$11,274,035$11,274,035Hearing Date:1/25/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BR CARROLL NAPLES LLC, % CA11:00 AM to 1:00 PMRYAN LLC002553200012022-00909DOR_01$27,254,450 $20,331,518BR CARROLL NAPLES LLC, % CA11:00 AM to 1:00 PMRYAN LLC002553600032022-00910DOR_01$29,966,671 $22,589,732Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TGM BERMUDA ISLAND INC3:00 PM to 4:30 PMFLANAGAN BILTON LLC C/O KY002825200072022-00964DOR_01$71,346,314 $47,459,471TGM MALIBU LAKES LLC3:00 PM to 4:30 PMFLANAGAN BILTON LLC C/O KY001985600092022-00965DOR_01$74,634,302 $49,797,596TARGET CORPORATION T-2063, 3:00 PM to 4:30 PMFLANAGAN BILTON LLC C/O KY247450010652022-00967DOR_01$18,020,712 $18,020,712Page 2 of 31/5/2023 1:48:06PM217 Total Hearings Scheduled:16Page 3 of 31/5/2023 1:48:06PM218 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TARGET CORPORATION, % PROP3:00 PM to 4:30 PMFLANAGAN BILTON LLC C/O KY674100008082022-00966DOR_01$14,516,738 $14,295,376Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM219 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SECINO, THOMAS RICHARD, COL9:00 AM to 11:00 AMSECINO, THOMAS RICHARD, CO639200009652022-01075DOR_01$253,511 $203,511Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MURADIAN, DAVID K11:00 AM to 1:00 PMMURADIAN, DAVID K639200011002022-00612DOR_01$222,615 $222,615Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM220 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112COLLEGE PARK HOLDINGS LTD9:00 AM to 11:00 AMSHAINA STAHL, ESQ004326800012022-00031DOR_04$14,975,714 $491,199Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112JSF RATTLESNAKE HAMMOCK LL11:00 AM to 1:00 PMTIM HART736201007732022-00283DOR_01$849,420 $849,420JSF RATTLESNAKE HAMMOCK LL11:00 AM to 1:00 PMTIM HART736201007992022-00284DOR_01$11,841,504$10,141,539Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112COL PLAZA REALTY LLC, % CARL1:00 PM to 3:00 PMNATHAN MANDLER004386802092022-00676DOR_01$19,761,835 $19,761,835Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LOWE S HOME CENTERS INC, MA9:00 AM to 11:00 AMSABRINA WEISS ROBINSON253680025892022-00687DOR_01$12,002,493 $12,002,493KAMPGROUNDS AMERICA INC, A1:00 PM to 3:00 PMSTEPHEN STEWART007316800032022-00752DOR_01$5,849,704 $3,386,556Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112S-H NAPLES DEVELOPMENT, PRO9:00 AM to 11:00 AMBRIAN DEPOTTER736201006892022-00815DOR_01$38,789,683 $34,225,858Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112Page 1 of 21/5/2023 1:48:06PM221 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341128360 SIERRA MEADOWS MOB LLC9:00 AM to 11:00 AMERNST & YOUNG LLP308060000832022-00971DOR_01$2,723,071 $2,723,071Total Hearings Scheduled:8Page 2 of 21/5/2023 1:48:06PM222 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ASHKENAZ USA LLC11:00 AM to 1:00 PMPROPERTY TAX CONSULTANTS509400112222022-00207DOR_01$726,083 $497,555Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM223 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KME ORCHARD NAPLES LLC10:00 AM to 11:00 AMSABRINA W. ROBINSON644100400072022-00621DOR_01$7,028,275$7,028,275KME ORCHARD NAPLES LLC10:00 AM to 11:00 AMSABRINA W. ROBINSON644100401042022-00622DOR_01$2,092,528$2,092,528Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SH 7304 LLC9:00 AM to 11:00 AMTIM HART709713600032022-00280DOR_01$14,169,432 $13,860,696Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TF CAPITAL LLC9:00 AM to 11:00 AMTF CAPITAL LLC241200400072022-01129DOR_01$1,138,473 $1,138,473Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FCRCG 3060 TAMIAMI LLC, % FIR11:00 AM to 1:00 PMBRIAN DEPOTTER619475200062022-00801DOR_01$1,758,402 $1,644,594FCRCG 3060 TAMIAMI LLC, % FIR11:00 AM to 1:00 PMBRIAN DEPOTTER619476400092022-00802DOR_01$5,019,044 $4,846,487Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GRAHAM, LISA1:00 PM to 3:00 PMJOHN MCDONALD297301600002022-00592DOR_01$564,201 $564,201Total Hearings Scheduled:7Page 1 of 11/5/2023 1:48:06PM224 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MCGILL, TODD C MELINDA M1:00 PM to 3:00 PMMCGILL, TODD C MELINDA M393850000002022-00871DOR_01$905,547 $855,547Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM225 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FERRY 4161 LLC1:00 PM to 3:00 PMFERRY 4161 LLC, P O BOX 2371487802800052022-00711DOR_01$127,413 $80,988SAGAMORE NAPLES LLC3:00 PM to 4:30 PMFERRY 4161 LLC, P O BOX 2371487853200092022-00713DOR_01$135,907 $73,224FERRY 4161 LLC, P O BOX 237153:00 PM to 4:30 PMFERRY 4161 LLC, P O BOX 2371487803200042022-00721DOR_01$127,413 $80,988Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE FERRY 2006 LLC3:00 PM to 4:30 PMSAGAMORE FERRY 2006 LLC487304100032022-01089DOR_01$191,352 $104,359NAPLES HOME RENTALS LLC11:00 AM to 1:00 PMNAPLES HOME RENTALS LLC233710800082022-01113DOR_01$148,649$36,763Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE NAPLES9:00 AM to 11:00 AMSAGAMORE NAPLES LLC487304000002022-01081DOR_01$226,800 $106,867Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MK REALTY 3440 TAMIAMI TRL LL3:00 PM to 4:30 PMMAXWELL, HENDRY & SIMMONS287500007432022-00894DOR_01$1,805,093 $1,062,927Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HUNT, SIMON ELLE9:00 AM to 11:00 AMHUNT, SIMON ELLE233703600042022-00602DOR_01$475,263 $475,263Total Hearings Scheduled:8Page 1 of 11/5/2023 1:48:06PM226 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ARCO FINANCE INC1:00 PM to 3:00 PMTIM HART624137600012022-00276DOR_01$3,929,749 $3,929,749Hearing Date:11/9/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112LOHIYA, KATHERINE E VAIBHAV9:00 AM to 11:00 AMLOHIYA, KATHERINE E VAIBHA626339200032022-00126DOR_01$782,909 $529,767Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FINER, JOHN J KIM R3:00 PM to 4:30 PMFINER, JOHN J KIM R624220000082022-00580DOR_01$654,956 $604,956Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM227 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112JSF KRAMER DRIVE LLC, %EXTR9:00 AM to 11:00 AMTIM HART384540000002022-00281DOR_01$9,821,762 $9,252,834Hearing Date:11/10/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MCLANE JR, CHARLES D YING W9:00 AM to 11:00 AMJOHN MCDONALD384504800062022-00471DOR_01$2,973,922 $2,923,922Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM228 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/1/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CREST NAPLES APARTMENTS, L11:00 AM to 1:00 PMDALTON BURNS004468007092022-00389DOR_01$54,094,237 $54,094,237Hearing Date:11/15/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WIAN, GINA9:00 AM to 11:00 AMWIAN, GINA525050432222022-00574DOR_31$2,216,319 $1,412,146WIAN, GINA1:00 PM to 3:00 PMWIAN, GINA525050432222022-00575DOR_9$2,216,319$1,412,146Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SHAWNICK NAPLES LLC, % ESMA11:00 AM to 1:00 PMSHAWNICK NAPLES LLC, % ESM717500003052022-01102DOR_01$12,390,876 $12,390,876Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CONTINENTAL 422 FUND LLC, AT9:00 AM to 11:00 AMRYAN LLC717500004022022-01070DOR_01$97,899,851 $97,899,851Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112HAYES, LARRY R LISA M1:00 PM to 3:00 PMHAYES, LARRY R LISA M525050328482022-00597DOR_01$1,376,175 $1,326,175Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBIN E SMITHHISLER TRUST1:00 PM to 3:00 PMMAXWELL, HENDRY & SIMMONS525050316292022-00872DOR_01$950,758 $900,758Page 1 of 21/5/2023 1:48:06PM229 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/18/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KOLAR, THOMAS CHARLES, SAR11:00 AM to 1:00 PMMAXWELL, HENDRY & SIMMONS525050361612022-00885DOR_01$1,386,013 $1,386,013Hearing Date:1/27/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ARHC BTNAPFL01 LLC, %ALTUS/V11:00 AM to 1:00 PMRYAN LLC551508400002022-00953DOR_01$7,673,021 $6,981,468Total Hearings Scheduled:9Page 2 of 21/5/2023 1:48:06PM230 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:10/26/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PUGLISI FAMILY LTD PTNRSHP1:00 PM to 3:00 PMTIM HART630002800032022-00291DOR_01$1,342,800 $1,306,000Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ASHKENAZ USA LLC11:00 AM to 1:00 PMPROPERTY TAX CONSULTANTS255000009542022-00204DOR_01$2,472,284$1,784,110Hearing Date:1/5/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FRED H. & ELISE M. SCHULTE11:00 AM to 1:00 PMFRED H. SCHULTE477900289602022-00587DOR_01$5,141,244 $3,061,547Hearing Date:1/12/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KRAFT OFFICE CENTER LLC11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE767200015202022-01121DOR_01$23,960,035 $19,269,986KRAFT OFFICE CENTER NORTH, 11:00 AM to 1:00 PMDAVID J PICHLER FOR CBRE767200015462022-01122DOR_01$15,080,918 $14,569,638Total Hearings Scheduled:5Page 1 of 11/5/2023 1:48:06PM231 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BELILOVSKY, BORIS11:00 AM to 1:00 PMBELILOVSKY, BORIS515410800042022-00218DOR_01$734,092 $451,370SCHMITT, ROBERT S, CATHERIN11:00 AM to 1:00 PMSCHMITT, ROBERT S, CATHERI515420800032022-00310DOR_01$1,189,534 $850,447Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM232 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112COLLIER HMA INC, % ALTUS GRO1:00 PM to 3:00 PMTHOMAS TUCKER C/O ALTUS G004334400042022-00754DOR_01$62,029,568 $58,646,200Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM233 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:1/19/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WAL-MART STORES EAST LP, %P1:00 PM to 3:00 PMSAM S EAST INC, %PROPERTY 003900800022022-00642DOR_01$12,026,864 $12,026,864Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM234 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:11/30/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CHESMAN, MICHAEL R1:00 PM to 3:00 PMCHESMAN, MICHAEL R260351200072022-00649DOR_01$643,457 $643,457Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112MYSTIQUE UNIT 401 OWNER LLC9:00 AM to 11:00 AMJOHN MCDONALD608320003022022-01046DOR_01$5,541,667 $5,541,667Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112PELICAN BAY FINANCIAL CTR LL11:00 AM to 1:00 PMBRIAN DEPOTTER643800006012022-00803DOR_01$16,694,656 $15,547,004PELICAN BAY BLVD LLC, % CRC C1:00 PM to 3:00 PMBRIAN DEPOTTER662700400092022-00805DOR_01$46,167,953 $46,167,953AMERICAN NATIONAL INSURANC1:00 PM to 3:00 PMBRIAN DEPOTTER662701200002022-00806DOR_01$15,687,755 $15,687,755FLP 800 LLC1:00 PM to 3:00 PMBRIAN DEPOTTER662702000012022-00807DOR_01$9,432,324$9,209,133FLP 800 LLC1:00 PM to 3:00 PMBRIAN DEPOTTER662702001082022-00808DOR_01$982,505$982,505Hearing Date:1/30/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112KRAUSE LIVING TRUST1:00 PM to 3:00 PMJOHN MCDONALD722040002032022-00491DOR_01$1,983,828 $1,702,800Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112FLAHERTY, MICHAEL J WENDY J9:00 AM to 11:00 AMJOHN MCDONALD692500400002022-00500DOR_01$925,114$925,114DOUGLAS, PAUL D KIRSTEN1:00 PM to 3:00 PMJOHN MCDONALD664346400092022-00594DOR_01$6,095,925 $6,095,925Page 1 of 21/5/2023 1:48:06PM235 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112GROOS, THOMAS HOLYCE1:00 PM to 3:00 PMJOHN MCDONALD664342801002022-00527DOR_01$2,479,336 $1,804,968Total Hearings Scheduled:11Page 2 of 21/5/2023 1:48:06PM236 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:2/2/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112BLACK, JESSICA RAVEN11:00 AM to 1:00 PMJOHN MCDONALD533529600072022-00520DOR_01$588,686 $538,686Total Hearings Scheduled:1Page 1 of 11/5/2023 1:48:06PM237 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/12/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE NAPLES1:00 PM to 3:00 PMFERRY 4161 LLC, P O BOX 2371614309200032022-00706DOR_01$180,338 $108,610SAGAMORE NAPLES LLC1:00 PM to 3:00 PMFERRY 4161 LLC, P O BOX 2371614308000002022-00707DOR_01$117,612$46,860SAGAMORE NAPLES LLC1:00 PM to 3:00 PMFERRY 4161 LLC, P O BOX 2371614816400022022-00709DOR_01$141,000 $103,220Hearing Date:12/19/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE FERRY 2006 LLC3:00 PM to 4:30 PMSAGAMORE FERRY 2006 LLC614806800052022-01088DOR_01$154,122 $126,000Hearing Date:12/20/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SAGAMORE NAPLES LLC9:00 AM to 11:00 AMSAGAMORE NAPLES LLC614806400032022-01079DOR_01$314,113$240,947SAGAMORE NAPLES LLC9:00 AM to 11:00 AMSAGAMORE NAPLES LLC614308400022022-01080DOR_01$150,709$122,577Hearing Date:1/17/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112OAKS APARTMENTS AT NAPLES 11:00 AM to 1:00 PMBRIAN DEPOTTER618428800032022-00799DOR_01$1,337,607 $858,574Total Hearings Scheduled:7Page 1 of 11/5/2023 1:48:06PM238 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBERT A HEMPHILL TRUST9:00 AM to 11:00 AMBRIAN DEPOTTER248308400052022-00781DOR_01$518,828 $221,478Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112TERRA AQUA LLC3:00 PM to 4:30 PMTERRA AQUA LLC003862801042022-01029DOR_01$4,491,440 $3,556,740Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM239 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/5/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBINSON, DOUGLAS ADRIENN9:00 AM to 11:00 AMROBINSON, DOUGLAS ADRIEN371678400082022-01183DOR_11$1,003,668 $1,003,668Hearing Date:12/16/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ROBINSON, DOUGLAS ADRIENN11:00 AM to 1:00 PMROBINSON, DOUGLAS ADRIEN371678400082022-01182DOR_01$1,003,668 $1,003,668ROBINSON, DOUGLAS ADRIENN9:00 AM to 11:00 AMROBINSON, DOUGLAS ADRIEN371678600042022-01184DOR_01$508,109 $242,256Total Hearings Scheduled:3Page 1 of 11/5/2023 1:48:06PM240 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112CARMIGNANI DESCENDANTS TR1:00 PM to 3:00 PMCARMIGNANI DESCENDANTS T523410800092022-00243DOR_01$2,475,001 $2,425,001Hearing Date:12/21/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112DEMAURO, NICHOLAS R JENNIF9:00 AM to 11:00 AMJOHN MCDONALD524537600002022-01047DOR_01$839,237 $839,237Total Hearings Scheduled:2Page 1 of 11/5/2023 1:48:06PM241 Value Adjustment BoardCollier County, FloridaScheduled HearingsCity Notice2022 Tax RollFrom 10/03/2022 to 02/02/2023Taxable ValueMarket ValueOwner NameHearingTimeNotice NameParcel #Petition #PetitionTypeUnincorporatedEd Finn3299 Tamiami Tr E,2nd FloorNaples, FL 34112Hearing Date:12/7/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112ASHKENAZ USA LLC11:00 AM to 1:00 PMPROPERTY TAX CONSULTANTS561055102032022-00208DOR_01$895,087 $646,916Hearing Date:12/14/2022Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112SHREE MAHALAXMI MAA LLC9:00 AM to 11:00 AMMARVIN F. POER AND COMPAN639440000222022-00732DOR_01$8,565,792 $7,632,909Hearing Date:1/13/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 341127-ELEVEN INC, % RYAN LLC9:00 AM to 11:00 AM7-ELEVEN, INC, % RYAN LLC639440006402022-00840DOR_01$2,543,682 $1,978,184Hearing Date:1/31/2023Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112WEDDELL, ALAN DAVID, ANNA LO11:00 AM to 1:00 PMWEDDELL, ALAN DAVID, ANNA L649170008252022-00604DOR_01$919,717 $649,020Total Hearings Scheduled:4Page 1 of 11/5/2023 1:48:06PM242 Item #3C Correspondence form VAB Participants: 1) Petitions: #2022-561 & #2022-562 Lynn Varie (attached) 2) Varie DOR Complaint Filed .................................................................................................................................................................................. 243 DR-486 R. 06/22 Rule 12D-16.002 F.A.C. Eff. 06/22 Page 1 of  PETITION TO THE VALUE ADJUSTMENT BOARD REQUEST FOR HEARING Section 194.011, Florida Statutes You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. For portability of homestead assessment difference, use the Petition to the Value Adjustment Board – Transfer of Homestead Assessment Difference – Request for Hearing Form (DR-486PORT). For deferral or penalties, use the Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing Form (DR-486DP). Forms are incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code. COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) Petition #County Tax year 20 Date received COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer name Representative Mailing address for notices Parcel ID and physical address or TPP account # Phone Email The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Type of Property Commercial Res. 1-4 units Res. 5+ units Industrial and miscellaneous Agricultural or classified use High-water recharge Vacant lots and acreage Historic, commercial or nonprofit Business machinery, equipment PART 2. Reason for Petition Check one. If more than one, file a separate petition. Real property value Denial of classification Parent/grandparent reduction Property was not substantially complete on January 1 Tangible personal property value (You must have timely filed a return required by s.193.052. (s.194.034, F.S.)) Denial of exemption Select or enter type: Denial for late filing of exemption or classification (Include a date-stamped copy of application.) Qualifying improvement (s. 193.1555(5), F.S.) or change of ownership or control (s. 193.155(3), 193.1554(5), or 193.1555(5), F.S.) Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser’s determination that they are substantially similar. (s. 194.011(3)(e),(f), and (g),F.S.) Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire group. My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.).Please complete one of the signatures below. Petition No: 2022-00561PetitionReceived On: 9/3/2022 3:05:30 PM 2022-00561 482 PEPPERWOOD CT MARCO ISLAND, FL 34145 Collier 22 09/03/2022 VARIE, LYNN 56781640005 / 482 PEPPERWOODCT 2394041302 LYNNVARIE@BELLSOUTH.NET 120 111 FLORIDA I I -1 !&I □ □ □ !&I □ □ □ □ □ □ □ □ !&I □ □ □ □ □ □ □ □ D □ 244 DR-486 R.06/22 Page 2 of  PART 3. Taxpayer Signature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayer Print name Date PART 4. Employee, Attorney, or Licensed Professional Signature Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed representatives. I am (check any box that applies): An employee of (taxpayer or an affiliated entity). A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representative not listed in part 4 above. I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the taxpayer’s authorized signature OR the taxpayer’s authorized signature is in part 3 of this form. I am an uncompensated representative filing this petition AND (check one) the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date Petition No: 2022-00561PetitionReceived On: 9/3/2022 3:05:30 PM LYNN VARIE 09/03/2022LYNN VARIE □ - ' □ □ - □ - □ - □ - □ □ □ □ □ □ L J 245 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMVAB Mail From: Sent: To: Subject: Attachments: Lynn Varie <lynnvarie@bellsouth.net> Wednesday, January 11, 2023 9:09 AM vab mail Petition #2022-00561 482101.PDF; ATT00001.htm: 482201.PDF; ATT00002.htm; 482401.PDF; A TT00003.htm; 482501.PDF; ATT00004.htm; 482601.PDF; ATTOO00S.htm; 482701.PDF; ATT00006.htm; SEAWAL01.PDF; ATT00007.htm 1 246 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMJa.nuary 8, 2023 Value Adjustment Board 3299 Tamiami Trail I::~1 Suit(.' 401 l\apl cs, FL '.HI 12 Dear Board, Nick and Lynn Varie 482 Pepperwood Ct. Marco Island, Florida 3·"rl45 239-4-04-1302 lynnvarie@beUsouth.net E11 doscd herewith ple.1$e find copies of e,i dence which I am rdying upon in supp<'>l'I or my petition which i ~ i;cheduled 10 be hea rd on January 30,202:-L Ir is kindly rcqucstc-d 1hat y<:m provide rnc wit h all ma1erials and data you will be rcl~'mg upon for the !waring: Sincerely, Nick and Lynn Varie 247 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMPetition: 2022-00561 Parcel: 56781640005 Owner: Lynn Var le Evidence List The following list of items may be included as, but is not exclusive of, evidence for this pet ltion: Argument Subject Property Information Sale comparable • lots Qualifications PAO ev idence prio r hearings Actual assessed va lue increases in ne ighborhood NAL Spreadsheet and key to columns 248 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM249 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMFacts for Petition: 2022-00561 Our land should be valued at $474,443 when compared to water direct lot sale in our neighborhood as indicated sales comparison analysis-lots. Our current land assessment increased by 92% far more than the 33% Increase In value In 2021 as suggested by the Property appraiser. The current city of Marco Island dock planning and zoning allows for docks to be 28ft on each side into the canal. This leaves 44ft max canal width to maneuver a boat. Limiting the size of a boat you can now have on a direct access lot. Market analysis proves that newer home sales in the neighborhood out perform values of older homes hence artificially Increasing land values of older homes. Prices of homes were Inflated due to covid . During that time buyers were looking for move in ready homes. Buyers didn't want to remodel due to the lack of constructions supplies and labor. Using the cost approach doesn't take into account changes in building codes or location. It's not possible to bring a 1984 home up to current building codes so you can't accurately take a current construction price per sq ft and depreciate it. Insurance: Homes older than 1999 are not insurable. Homes with roofs older than 15 years old are not insurable. This makes older homes less valuable. Disagree with the assessment value o1 the Improvements. Subject property is a tear down. Original seawall(1968) and pool(19840. Low ceilings and doors. Sliders are G' 2". Odd floor plan with spiral staircase to second floor. Origlnal plumbing under the house . Original windows and doors. Pool leaks and needs replacement. 250 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMOverview of the Florida Building code The 2000 Legislature authorized fmplementatlon of the first edition of the Florfda Bulldlng Code . Now fn ft~ fff\h edition, the Code soverns the design, construction, erection, alteration, modification, repair, and demolition of public and private bufldlng,, structures, and faellitles in the state. Affordable housing developments must comply with these provisions. This overview summarir.es the history of the Code's development, its scope, adoption, and maintenance. Sources drawn upon for this summary include Florida Building Commission publlcatlons, Legislative Committee analv~es of recent Building Code bills, Florida Statutes, and the 8ulldlng Code itself. Additlonal resources are also provlded for review. 8u1ldlng Codes 1n Florida: 1970s to Hurricane Andrew In 1974, Florida adopted a state minimum bulldfns code law requiring all local aovernments to adopt and enforce a building code that would ensure minimum standards for the public's health and safety. Four separate model codes were available that local governments could consider and adopt. In that system, the state's role was limited to adopting •ll or relevant parts of new editions of the four model codes. Local governments could amend and enforce their local codes as they desired. When Hurricane Andrew hit South Florida In 1992, It revealed the deficiencies of the state's existing building code compllance and enforcement processes. Andrew broke all records for Insurance losses, and was the direct cause of Florida's worst insurance erisls In history. It became obvious that building codes and their administration and enforcement was a statewide Issue with statewide lmpllcatlons . Poor compliance or enfortement In a slngle county could wreak havoc with homeowners, developers and commercial Interests In every corner of the state. Creation of a Statewide Florlda Butlding Code In 1996, the Florlda 81.Alldlng Code Study Comm ission was appointed to review the system of local codes created by the 1974 law and to make recommendations for moctemlzing the entire system. During 16 months of study, what the Commission found was a complex and confusing patchwori< system of codes and regulatlons, developed, amended, administered and enforced differently by mot'(! than 400 local Jurisdictions and state agencies with bufldlng code responsibilities. One of the most pressing Issues Identified was compliance. Commission recommendations called for strengthened com,:,llance through greater predlctablllty and accountabllrty In the building code system. The reforms proposed Included a streamlined uniform family of codes, strengthened administration and enforcement of codes and enhanced compllance with codes through education, training and dlsclpllne. The 1998 Legislature adopted the Study Commission's recommendations and amended Oiapter 553, Florida Statures, Bullding Construction Standards to create a single minimum standard building code that Is enforced by local governments. As of March 1, 2002, the Florida Building Code, which Is developed and maintained by the Florida 8u!ldlng Commission, supersedes all local building codes. The Florida Building Code Is updated every three years and may be amended annually to incorporate Interpretations and clarlfleatlons. Overvltw of the Florida Bui/ding Code ~ l 251 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMScope and Intent of the Florida Building Code The Florlda Bulldlns Code draws upon national model bulldlns codes and national consensus standards which are amended where necessary for Florida's specific needs. The International Cede Council (ICC) is an assodatlon that develops such model codes and standards used In the design, building, and compliance process to "construct safe, sustainable, affordable and resilient structures.H The ICC publishes !Codes: a complete set of model comprehensive, coordinated building safety and fire prevention codes, for all aspects of construction, that have been developed by IC.C member'$. All SO states have adopted the !·Codes. The Florida Building Code Incorporates all building construction related regulations for public and private buildings In the State of Florida other than those speclflcally exempted by Section SSl.73, F.S. It Is harmonized with the Florida Fire Prevention Code, whfch Is developed by the Department of financial Services, Office of the State Fire Marshall, to establish unified and consistent standards. In addition to provldlng standardization of the design, construction and compliance processes, the Code establishes regulatlons for the safety, health and general welfare of building occupants as well as for fire fighters and emergency responders during building emer1encies. Structural strength, means of egress, stability, sanitation, adequate light and ventllatlon and energy conservation are addressed. As a performance-based code, builders have flexibility In the means and materials they utlllze to meet various complianc;e standards, Florida Butldlng Code Adoption and Maintenance The Florida Bulldin1 Code is adopted and updated with new edltfons triennially by the Florlda 8ulldlng Commission. Statutorily created to Implement the Florida Building Code, the Commission Is housed within the Department of Business and Profe$$ional Resulatlon (OBPRI. It Is a 27-membertec:hnical body respon$lble fot the development, maintenance, and interpretation of the Florida Build ing Code. The commission also approves products for statewide acceptance. Members are appointed by the Governor and confirmed by the Senate and Include de5ign professfonals, contractors, and government experts In the various disciplines covered by the Florida 8ulldlng Code. While adopted and updated every three years, the Florida Buildln8 Code may be amended annually to Incorporate Interpretations, clarifications and to update standards. Minimum requirements for permitting, plans review and inspections are established by the Code but local jurisdictions may adopt additional administrative requirements that are more stringent. Issues before the Comm Issi on are vetted through a work.group proce55 where consensus rec:ommendations are developed and submitted by representative stakeholder groups In an open proce55 with several opportunities for publ ic Input. Eleven T~hnlcal Advisory Committees {TACs) which are constituted consistent with American National Standards Institute (ANSI) Guidellnes review proposed Code changes and clarlfleattons of the Code and make recommendations to the Commission. These TACs Include: Accessibility; Joint Building Fire; Code Administration/Enforcement: Electrical; Energy; Mechanical; Plumbing and Fuet Gas; Roofing; Swrmmlns Pool; and Spedal Occ;upancy (state agencv construction and facility licensing regulations). Overview of the Florida Building Code -2 252 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMUnder an adoption process established In 2017 (Chapter 2017-149, Laws of Florlda), gorns forwardt the Building Commission will start with the current Florida Bulldlng Code and then review the lnternatf()nal Bulldlng Code, the lnternatronal Fuel Gas Code, International Existing 8ulldine Code, the lntematJonal Mechanical Code, the lntemational Plumblng Code, and the International Residential Code. At a minimum, the Commission must adopt any updates to such codei or any other code necessary to maintain ellglbfllty for federal funding and discounts from the National Flood Insurance Program, the Federal Emergency Management Agency, and the United States Department of Housing and Urban Development. The Commission must also review and adopt updates based on the International Energv Conservation Code (!£CC); however, the comm ission shall maintain the efficiencies of the Florida Energy Efficiency Code for Build ing Con,truc;tlon. If amendments or modifications are made to the Florida Building Code, those amendments and modifications wm be carried forward until the next edition of the Florida Bulldlng Code. The Florida Building Code updating process wlll remain on a three-year cycle. Section 553. 73, F.S., designates that the "responsibility for enforcement, Interpretation and regulation of the Building Code be vested in a specified lo cal board or agency." These responsibtlitles Include reviews of building plans , building inspections, and building permitting. Each enforcement district ls governed by a board whose composrtlon Is determined by the affected localities. Dav-to-day functions are typlcallv carried out through municipal and county bulldlng departments and building officials. local Jurisdiction BuildinJ Codes Under strictly defined conditions, local governments may amend requirements to be more restrictive than the statewide Code. Any proposed local technical amendments are subject to strict criteria outlined Ins. 553.73, F.S., and mav not discriminate against materials, products or construction techniques of demonstrated capabllltles. Proposed local amendments are subject to Commission review and adoption Into the code or repeal during the triennial update and are subject to appeal to the Commission ae<:ordlng to procedures established In s. 553. 73, F.S. All local amendments to the Florida Building Code must be adopted by local ordinance and reported to the Florlda Bulldlng Commission. The 6th Edition of the Florlda 8utldtn1 Code Ear lier this year, the Cammlss!on completed rts rule development process for the 6th Edition of the Florlda Building Code. Under s. SS3.73l7)(e), F.S., a rule updating the Florida Building Code does not take effect until six months after the publication of the updated Florida Building Code. The 6th Edition of the Florida Bulld!ng Code will go into effect on Oecember 31, 2017 and will Incorporate the latest version of the I-Codes (2015). The next edition of the I-Codes will be the 20181-COdes. Costs, Affordablllty and Flscal Impact of the Florlda Building Code While the health, safety and welfare of the public are pa~mount concems embedded within ttte Florida Building Code, the Code also serves to protect property Investments and save Insurers, the state and local govemments monev In mltlsatlon costs linked to natural disasters. It Is also important to note that the Intent of the Code as outlined ln s. SS3.72, F.S., provides for flexibility in meeting performance requirements, expllcltlv mandating that the Code "Is affordable, does not I nhlblt com petition, and promotes Innovation and new technology." In practice, this flexibility allows the use of alternative Overview of the Florida Building Code -3 253 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMte,hnologles across a ranse of price points thus fostering novel, cost-conscious and cost-effective ways to meet code requirements. The Code's commitment to affordabillty is also delineated In the specifications governing the adoption of local 1overnmenttechnlcal amendments. Section 553.79, (4)(b), F.S., requires any such amendments provide a fiscal Impact statement. The fiscal impact statement must Include "the Impact to local government relative to enforcement, the Impact to property and building owners, as well as to Industry, relative to the cost of compliance." Flortda Bulldlng Code Exemptions Although the Code Is unifonn in nature, provisions allow for local perml~lve exemptions related to smaller slie and minimal cost additions or repairs performed by property owners and non-owners respectively. There are also a limited number of outrl,tlt exemptions for certain bu!ldlngs and structures such as facilities associated with railroads, temporary movie or television sets, nonresldentlal farm buildings and certain famlly mausoleums. Section 553. 73(10)(k), F.S., provides that the Building Commission "may recommend to the Lealslature additional categories of buildings, structures or facilities which should be exempted from the Florida Bulldlng Code ." Impact of Bulldlng Codes on the Cost of Affordable Housing A recent review of reports and news artides by Florida Housing's staff found no examples of 'reduced standards' bu!ldlng codes specifically designed for affordable houslns to reduce costs. The majority of cost of housing reduction rdeas proffered In the reviewed commentaries centered around minimizing zoning and other development requirements and Impact fees. This appears to echo findings in Glaser and Gyourko's Rethinking Federal Housing Polley (AEI Press, 2008} which Indicate that bulldlng code regulations Impact matnly In the 1-5% cost range, perh,ps up to 100...&, and are not considered to be as Important a cost factor as land use regulations. Anecdotallv, Florida Housing staff have heard of challenges building codes sometimti present when rehabltltatlng of homes throush the SHIP program. These challenaes are primarily focused on H2S%" or "500.6" rules in which 11 home Is required to be completelv brought up to code if a certain percenta1e of the home Is being "touched." Addltlonal Resources The followln, resources provide additional commentary and perspective on building codes In general and the Florida Bulldlng Code specifically. FlorJda Bulldfns Codes and Standards Website https ://floridabu llding. org/dd~f au It a~12! The Florida Building Codes and Standards Division of the Florida's Department of Business and Professlonal Regulation website provides links to the Bulldlng Code itself, Commission mem~rshlp, meetings and archives, statut.s and rules gov.rnlng th& Code, Technlc:al Advisory Committees and Frequently Asked Questions. Overview of the Florida Building Code • 4 254 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMInsurance Institute tor eustneJs and Home Safety {18HS) Building Codes Website http://disastersafety org/ibhs-pub!is;•policv/byilding-codes/ The IBHS Bulldfng Codes webpage provides links to current buildin& codes across the nation and provides a state-by-state assessment of building code systems for the 18 states most vulnerable to catastrophic hurricanes along the Atlantic Coast and Gulf of MelClco. s1mmon,, Ktvti,, leffrtv QalkQwsld and James pone, Etonom/c: Uftttb,,aess offmplfmcotlna a $tatewidt lulJdJng Codei n,e Case qf Florldq, May 2011 https ://paper.ft .s ~rn .com/ sol 3/papers.d m ?abstract id= 29632 44 Hurricane Andrew revealed Inadequate con&truction practices were utilized in Florida for decades. In response, florlda adopted a new statewide c:ode -the 2002 Florida Building Code (FBC) whlc:h bec:.ime one of the strictest In the nation. The authors use ten years of Insured loss data to show that the FBC reduced windstorm losses by up to 72%, then use their results to conduct a benefit-cost analysls (BCA). The authors' analysis shows the FSC passes the BCA by a margin of S dollars In reduced loss to 1 dollar of added cost, with a payback period of approximately 10 years. Steflberg, Sarah, AISessment of Inergy Efficiency Afhlevoble from lmpto'led CompJlonce with U.S. Building EnergyCOdes: 1013 -l030, February 201' http://www.imt.org/uploads/resourr.:e~Lfiles/lMT Report Code Complianc;e Savings Potential. ruil This report presen~ the results of a state-by-state analysis of the potential energy and cost savings from Improving compliance with building energy codes to 100 percent from current levels. The report also examines 45 statewide compliance evaluation studies, providing a summary of evaluation methods and kev findings. Stellberg finds that evidence In most states indicates that high rates of non-compllance, as hl&h a5 100 percent in some Jurfsdfctlons, have eroded the gains from eneray code development and adoption. She estimates that projected natlonal savings from bringing Just a year's worth of new resldentlal and c:ommerclal construction In the U.S. up to full c:omr,llence Is 2.8-8.S trllllon 8t\l annuallyt or $63-$189 million In annual energy cost savings. Overview of the Florido Buflding Code • 5 255 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMF!Ofi<la UIL'IIIIO.:.e oompaolet ,dd. :uw .requ ittiMlltl lO ai·oid iasw-in1 older h0- ,,:b '<: ACTION 0 c NfWS , .. WFTS TAMPA BAY Q WatchNow I Quick links... V =~ ... ----=---~-•-W-WWZ ___ >e)!,=allJC_! __ NEWS > PRICE OF PARADISE Flori da insurance companies add new requirements to avoid insuring older homes Insurance agents say that companies are changing policy requirements to avoid the financial risk of older roofs Bues' Gabbert, brothers rescue people 1n Tsrnpit cnopper crest'! 256 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMJr t l23. 4,:44 PM F?orida illsuraau oompallies add 11e111 req11 1rtzneo1.1 to a,·oid IIISariDg oldu bomas • By: Stas sy Olmos Posted or 5:St AM, Jut 26, 2022 and last updated 9.·46 AM.. Jul 28, 2022 TAMPA, Fla. -It's almost been one month since new state legislation went into effect from a special session to address problems plaguing Florida•s property insurance industry, but now. insurance agents are seeing some companies change policies to get around the new regulations. For example, ne,.., laws prohibit companies from refusing to \\rite or renew policies on homes with roofs that are more than 15 years old solely because of the roofs age. They must allow the homeowner to get an inspection to prove a roof has five years or more of useful life. However, Michelle Mosher, agent and owner of Southshore Insurance Professionals, tells us that she's seen new stipulations since July 1. "Now I have a company who 'Will take your roof if it's over 15 years old, but it has to have a secondary water resistance layer as part of the wind mitigation, and if it doesn•t, it's not acceptable. So if you didn't do that 15 years ago, when you got your roof, you can't go to them as an option," Mosher explained. REC01\1ME~DED: 40+ c ompanies file homeowners insurance rate decreases in order to use Floridats reinsurance assistance funds In addition to that, Mosher and other agents confirm that about five companies are nov.' not accepting older homes in general. We're told one company is only taking homes less than a year old. "So they may not be able to not take you because of the age of the roof, but they can put other stipulations on it, and that's what we're seeing, or they"ve changed their guidelines to just not allow a home that's over 15 years old/ Mosher said. She's owned Southshore Insurance Professionals for eight years and has about 800 policies, but she can no longer accept new business because they're too 257 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMThe 2022 Florida Statutes Title XIV TAXATION AND FINANCE Select ~ar: 2022 V ~ Ql.QW:W 193 ASSESSMENTS v1ew £ntfre Cha~ 193.011 Factors to constct.r In derivln1 just valuatton.-ln arriving at just valuation as requfred under s. 4, Art. VII of the State Constitutfon, the property appraiser shall take Into consideration the followio§ factors: 11) The present cash value of the property, which 1s the amount a w1llfn!! purchaser would pay a wllUn9 seller, exclusive of reasonable fees and costs of purchase, fn cash or the immediate equivalent thereof in a traosa.ct1on at arm's lt!!ngth; (2) The highest and best use to which the property can be-expected to~ put In the immediate future and the present use of the property, taking into consideration the legally permtsslble use of the property, Including any applicable judfcfat llm1tatfon, local or state land use regutat!on, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and beit use, and considering any moratorium rmposed by executive order1 law, ordfnance , regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limi t ation prohibits or restrlcU the development or improvement of property as otherwise authorize<! by applicable law. The applfcable governmental body or agency or the Governor shall notify the property appraiser In writing of any executive order, ordinance, regulation, resolution, or proclamation It adopts 1mposf!"l1 any such limitation, regulation, or moratorium; 131 The location of said property; 14! The quantity or size of sa1d property; 15) The cost of said property and the present replacement va lue of any Improvements thereon; 16) The condition of !'.aid property; (7) The income-from said property; and (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale. Including the costs and expenses of financing , and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utlllzed, directly or indirectly, In the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portfon of such net proceeds attributable to payments for household furnishings or other Items of persona l property. Hlstory.-s. 1, ch. 63•250; ~. 1, eh. 67·161; ss. 1, 2, ch, 69·55 ; s, 13 , ch. 69·216; s. 8, ch. 70•243; s. 20, d1. 7◄•23-4; s. 1, ch. 71-102 ; s. ,. ch. 77·363: s. 6, ch. 79-334; $. 1, ch. 88-101; s. 1, ch, 93•132; s. 1, ch. 97-117; s. 1, ch, 2008 •197. Not♦. -Formers. 193.021. Copyright O 1995·?023 The Florida l@l(Slature • PdYA'Y $@t.emmt • Csm.tis:1 Us 258 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMRecerJed On. 10/2612022 8:2G:41 PM Peh!loners Ev1den,;e ADJUSTMENTS MADE TO Petition No: 2022-00479 OR-4&3 R.11112 Rule 120.16.002 Florida Admltlletta!lve Code Eff. 11/12 RECORDED SELLING PRICES OR FAIR MARKET VAL:.UE IN ARRIVING AT ASSESSED VALUE Sections 193.011(8) and 192.001 (18), Florida Statutes Rule 120-8.002(4), F.A.C. ------"=Q:.i:::o~llie,.._t County As13essment Roll 20~ Enter the percent of ad}ustment on eacti line. Do not use ditto (") martc:s. If the property appraiser reports an adjustment of zero. the Department will use zero for that property group in its ratio studies. % Adlustment % Ad luatment Use CodeOO 15 UeeCode03 15 Use Code 10 15 UseCode06 15 Use Code40 15 Use Code 11 -39 15 Use Code99 15 UseCode41 -49 15 Use Code01 15 Use Code 50-69 15 Uae CodeO2 15 Use Code 70-79 15 Use Code 04 15 Use Code 80-89 15 Use CodeO5 15 Use Code90 15 Use Code 06 & 07 15 Use Code 91 -97 15 INSTRUCTIONS The property appraiser muat complete this fonn &t.atlng the eighth Ctlterlon adjustments made by the property appraiser to recorded selling pricea orfalr market vatue, baaed on Section 193.011(8), F.S ., in arriving at assesMd value . The property appraiaer muet provide ta the Exe~ve Director complete. clear, and accurate dowmentatlon justifying any eighth crtterion adjustments that exceed fifteen percent (Rule 120-8.002(4). Florida Admlnittratlve Code) Thi$ tubmi&alon is required pursuant to Section 192.001(18). F S. The property appraiser must tend ttils completed form to the Department annually with the prertmlnary ueeaement roll. WrtneH my hand and signature at _____ e~a,;__l l..;.1«_..;;;C~o_0,_(l,.;..M-1------- on this jQiV\ day ot __ '-~J_u..n~e_::;;_____,_--,--_____ _. __ "JJ_0...;:.2...;;2,_ (month) } (year) 04 ~e•?'rl"· Signature , y appraiser 259 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMA!l1111111st1 at1u11 Records Sr.arch v [li~part111e11:s • ' Ill ii Home > News and Announcements > Collier Count'v Board of ... [I >llier County Board of County Cornmission,ers lopts $1.9 Billion Bu dget On September 22, 2022 the Board of County Commissioners (BCC) adopted the $1,959,954,0C (yes. that Is blfllons) Flscal Year 2023 budget. Adopting the annual bud@et and the assoclat "' rates are arguably the most Important duties of a County Commissioner. It is important to reo>gnlze that the budget must fund service expansions required by the ever-growing populatlon In Col ,er County, while also addressing the ongoing need to maintain agtng lnfrastr .Jcture, further compounded by extraordinary Inflationary pressures. 1 / I 260 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMFellowing public Input at the final budget public hearing, the BCC had lengthy discussions about the budget and whether the tax rate could be reduced, given the 16.85% Increase In county-wide taxable value; current taxable value, as determined by the Collier County Property Appraiser, Is $122.38. The annual tax bill ls a function of two major components: the valuation of the property and the tax (mlllage) rate(s) adopted by the respective governmental units (City, county, School Board, Independent taxing districts). As a side note, the Clerk of Courts administers the Value Adjustment Board {VAB) hearings, where property owners can contest the valuation placed on their respective properties. It must be noted that there were 1,156 VAB petitions filed this year, as compared to the 607 petitions filed In the preceding year. The Save Our Homes constitutional amendment affords existing property owners some built-in protecting against dramatic Increases in assessed value. Homestead properties are llmlted to a 3% annual Increase In assessed value or CPI, whichever ts less. A subsequent amendment to the Save our Homes initiative llmited increases in assessed values for non-homestead properties, commercial properties, and vacant land to a 10% annual increase. However, upon a change in ownership, the Save Our Homes cap Is removed, and the property Is reassessed at current market value, which may result In significant increases In the tax blll for the subsequent property owner. The General Fund millage rate of 3.5645 (equating to S3S6.4S In taxes per $100,000 of taxable value) has been levied at this constant level since FY 2010. This constant millage rate Is known as being "millage neutrar. In boom times, the millage neutral tax rate generates addltlonal revenue to fund government services. Conversely, during an economic downturn, the millage neutral tax rate has the opposite effect as tax revenues are reduced commensurate with the reduction In taxable value. The adopted FV 2023 budget policy noted that during the recession taxable value dropped by $24 billion, requiring substantial Genera 1 Fund budget reductions between FY 2009 and FY 2013. However, as the taxable value recovered beginning In FV 2014, the millage neutral policy provided funding to: restore programs cut or postponed during the recession, establish a long~term capital ...,:.;ntenance reserve, provide for strategic economic development agreements, make strategic [I ,erty acquisitions, and pursue the locatlon/relocatlon of certain County facllitles to closely allgn 1 expanding eastern population whlle sfmultaneously updating/replacing those facllltles. Rll!I ther issue raised by Commissioners Is that government Is a service business that requires a MIi ng, stable workforce to deliver those services. There is competition for employees In comer "-uunty, compounded by the relatively high cost of living In this community, particularly due to housing costs. Recruiting and maintaining a stable workforce is essential to government service '<!ry. The Pf 2023 budget Includes funding to upgrade the County's pay and classlflcatlon system iure the County competitively recruits new employees, retains a current high-performing ~ .... tCforce, and motivates employee work performance. Maintaining a stable workforce, continuing to re-Invest In the Infrastructure and amenities that distinguish Collier County as one of the most desirable places to live, and developing a measured response to provide new facilities to serve a burgeoning population, are all components of long- term fiscal sustainability. Anancial decisions must continue to be made with a long-term fiscally conservative focus. 261 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM262 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMAll original 1984: windows and doors Roof Pool cage Plumbing underground Electric Pool 482 Pepperwood Condition Pool Deck -cracked concrete -not keystone Wood frame 2nd floor Tie Beam is low-sllders are 6'2" -cant remodel without tearing it down 8 ft ceiling odd 11oorpan spiral staircase to guest bedrooms We believe the current assessment for the improvements is overstated. How is the same home in same condition w ort h 38 percent more sin~ 2020 after depreciation. $24 71993 2020 to $341 ,620 in 2022 263 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM;::>l,t.t).J CU/ Collier County Pro perty Appra is er Ptlov>ttT\J Property Summary I Site 482 Parcel No 56781640005 Address PEPPERWOOD Site City MARCO Site Zone 34145 *Qjsc!ajmer CT ISLAND :N~ Name I Address VARIE, LYNN 482 PEPPERWOOD CT ~--------- ---·----- City MARCO ISLAND J" --Zip 34145~3872 ,.,_ Map No. 7B16 __ _) ___ St_r _.ap No. l 772500 38 8 7 816 Section 16 State FL Township 52 Range 26 Acres *Estimated 0.25 ' r-· Legal MARCO BCH UNIT 2 BLK 38 LOT 8 I.. t MJllilge Area.@ 58 -Sub./Condo 772500 -MARCO BEACH UNIT 2 __ Use Code o 1. SINGLE FAM ILY REStOENTIAL -T Milla ge Rates o "CalcuJatioos School Other Total 4.459 5.681 10.14 Latest Sales History (Not all Sales are ,s ted due to Confid c n ~1ality) Date Book-Page Amount 01/16/21 -~886-528 $ 975,000 01/30103 3208-.803 $ 0 06/18102 3057-1076 $680,000 04/08/93 1813·1884 $117,000 09/01187 j 292-6 79 $ 0 2022 Certified Tax Roll {Subject to Change Land Value (-+-) Improved Value (=) Market Value <-> Save o ur Home <=, Assessed Value <-) H omest ead <"'> Sch ool Taxable Value <-) Additional Homestead ("') Ta xable Value +- $ 895,125 $341,620 $1,236,745 $173,735 $1,063,010 $25,000 $1,038,010 $25,000 $1,013,010 If all Valu s shown above equal O this parcel was created after the Final Tax Roll 264 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM482 PEPPERWOOD CT, MARCO ISLAND FL 34145 OH-/'Aarket Market Value YEAR LANO IMPROVEMENT TOTAL 2022 $895,125 $341,620 $1,236,745 2021 $466,473 $336,865 $803,338 2020 $484,000 $247,993 $731,993 2019 $536,800 $211,937 $748,737 d-, <:' 2018 $532,400 $229,083 $761,483 (fJ l,.rl f'T', f<l 2017 $437,800 $295,985 $733,785 -) 2016 $411,400 $315,150 $726,550 3: 6 1) ~ 'Fl -, '--( 265 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM1 • 23 I? 29Pl<I ..,. • l ino, .. Gt lnlroduc:tion • 6eircl\ for Perctle by (t searcn Ruutts ... l.e)'US ii t.eoend .. Print ColherCouot y I'ropcrl) App111ise r ~bps .. 266 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMS~ltS CoHPA-~A8LE LOl:S 267 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMSaledalB Sales Price Adj sales price Sq. Ft. adjusted sales price I sq ft subject tot sq footage e8'dMatad ncondllated sqft value 2022 indicated sales comparison value 482 Pepperwood 2/1/21 11,000 172.52 43.13 11.UUO 474.442.69 $474,442.69 .. Sales Comparison Analysis -Lots 1964 San Marco 1982 San Marco 1450balsam Scovewood 2/5/21 313/21 1/5/21 10/8/21 375,000 450,000 425,000 600,000 1.30 1.27 1.33 1.06 487,500 571,500 565,250 636,000 11,042 15,352 lo,982 44.15 51.76 36.82 39.79 1 268 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMf ' I... I '1 (J) tJ S /fN 1'1 r-n 'L lJ Collier County Pro perty Appraiser Property Surn mary Parcel No 57310320009 Site 1964 SAN Address MARCt) ~J)jsciaim er RD l . MARCO Site City ISLAND Site Zone 34145 *Note Name I Address RICHARD F & NICOLE R DUBOIS ----·-··--. ---. TRUST 9345 NORTH SHOR E LN City MINOCQUA State WI Zip 54548 Map No. 7B09 Strap No. 774300 165 257809 Section Township Ra nge Acres *Estimate d 9 52 26 0.25 Le!Jal MARCO BCH UNIT 5 BLK 165 RE· PL.AT OF TRACTS F,G,H & J LOT 26 M.iJ.!il ge Area o ss 1 .Mlll?ge Rates o ~c atculations S~b /Condo 774300 -MARCO BEACH UNIT 5 REP BLK · FGH & I School Other Total Use Code o O • VACANT RESIDENTIAL 4 .459 5.681 10.14 Latest Sales History Not all Sales a1e h "-ted due to Conf1d e n tJA lit ) ., r· Date B o o k_-Page Amount 2022 Certifi e d Tax Roll (Subject o Change) Land Value •$ 541,009 11 /17/22 §.ii ~:.9.ll $ 2,900,000 . 01,2s,21 m 1 -~ __ $ o 0 2185/21 5891-3245 $~15,000 OG/11/07 lli~-.ill $ 39 0,000 10111199 w o~iru $ 74 ,ooo l 10/11/87 .u_tl :;2.Qll $26,000 (+) Improved Value $ O <"> Market Value $ 541,009 <=> Assessed Value $541,009 <a ) School Taxabl e Valu~ $541,009 <"') Taxable Value $ 541,009 If all Valu 1own ab ove equal t is parcel was crea d .:ifter the Final Tnx 269 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMI \(..,l w, ~tt1\J l"i rtr<-c.U Collier County Prop er ty Appraiser · Property Detail Site 1964 SAN Parcel No 57 310320009 Address MARC O ~Dpclaimer RO s·t c·t MARCO Site Zone 34145 1 e I y fSLAND «t-Jote Name I Address R ICHARD F & NICOLE R DUBOIS TRUST 9345 NORTH SHO RE LN . -' --·----· ----- .. _____ _ City MINOCQUA State WI Zip 54548 Permits (Provided for reference purposes only. *Full Pi&CClitimet ) Tax Issuer Permit # CO Date TmpCO Fi nat Bldg Typ e Yr 200 3 MARCO 021482 05/03/02 SEAWALL - 202 2 MARCO i· I SEAW-21-0 3744 07/23/21 t SEA WALL • Land Building/E xtra Features # Cal e Code Units # Year Description Area Adj 10 SQUARE FOOT 1104.1 Bui lt Area 10 20 21 SEAWALL __ I 102 102 270 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMStat us: Closed Li s t Price: $375,000 etose-PHce: $376;000 Community; Marco Island Unll: 5 Viow : Bay Wate r FrOl'\t Foot.ege: Wate rfront Features: Access ..l JI!: ea ~ F•o nt : Sea Walt ; Fi l1 1a11nfonn.ltlon S pecl•I Assenment: o HOA YIN: No Ta,: A n nual Amount: $4,964 L isting Terms: At CIOse CUSTOMER OISP .AY MLS #; 2201862 List Date: 08/24/2020 Close Date: 02/05/2021 Subarea Type: "1/\fa lt r o,rect Block: 165 Parcel N umb er: 5 7310320009 Lot: 2.5 Acres: 0.25 Lot Size Dimension s : 100X110ll100X110 UseCode:O DOM: 116 Tax Ye~r: 2019 Island Lo cation: Rtvi,r Road Frontag e Length: COOM: 154Q Lot Single Family Res idence listing Office: 642 • Verify future tax.u wU11 Collier County Property Appralur and Tu Collect or. • Non Ad Velorem Amount Included In Tax If Appltc;able, , Tu data on Total Square Footaoe and A/C Squ ere Footage Is an utlmale .1 nd cannot be guaranteed . Pr p r!y Information L a11d Improvement: Bulkl To Su i'. View 8 Quick' Aoc.ss to Maroo Rl\!er Road Fron~e Type: Public Road Su rrace: Paved Tree 1: None Prepared For You By Lynn Varle Lynn Varle 239-40,M302 Utilities: Cab:e Av11lloble. El4c!ricity A 1al!11ble , Prnne Line Trel;h Re mova l water s ource: Publlc Th• Souree of this 1111I pro,,.rty lr.lotmatlon i~ th$ ccp~rlg'hte d/prop:letary dalabaSG compilatio n of i~aroo Mult~Llsl, fnc. All ~_g hts 1eserved. Ill Copyrlaht 20:13 Ma ~ Mlllt~Li,i , Inc, The accun1ey of this l~f<:rmeti<>n b not warrenled or gu3rantHd. The lnfarmaVor. ~~evtd ba lndapendanlly vari!i ~d f any person lnfends to en;ago In a trataGd ~n In reli&nc. upon It V.deo and/or 9Uclio surveillance w l ~ 1eoordin9 capab~lfy may be Ir U$9 on 1hose premises Co ~ve,s111:ions should not~ con sldO t<?d P,Mlte 271 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM[ ,p s,. JqJ,. r_) S /LA I MfVCl.:.V Collier Co unty Prope rty Apprais er lf' a 1 n" Parcel No 57310360001 Property Su rn mary Site 19&-2 SAN Addras MARCO .. Jlis~laimer RO S·t c·ty MA RCO 1 e I ISLAND r Name/ Address 1962 SMR LLC 1083 N COLLIER B LVD UNIT 404 ..., I I I ... L. L. ------------··· -1 ' T r City MARCO ISLAND State FL Zip 34145 I ' J Map No. I Strap No Section Township Range Acres • 1;~u mate~ 1 7B09 I 774300165 267809 9 52 26 0.25 __ J Lega l MARCO SCH UN IT S BLK 165 RE-PLAT OF TRACTS F,G,H & J LOT 26 .M.i.lJ.sg~ Area_o 58 Sub /Cond o 774300 • MARCO B EACH UNIT 5 REP BLK · FGH& I .M.il.li!95:¼ Rates o • Cale ulations School Other Tot al Y§e CodP.,..O 0 • VACANT RES DENTIAL 4.459 5.681 10.14 Latest Sales History Not all Sales are I !,tf>d due to C onfident~ 1l 1> Date Book-~e Am ount 07/18/21 w.tl-1828 $ 0 03/30/21 ill3::1 10-8 $450,000 12/17/10 §6 50-926 $ 0 02/25/10 ~4§-1092 $ 240,000 04/29/99 254 0-2924 $ 60,000 11 /26/97 236 6-2095 $ 100 05/27/94 1~5J.::.1Z22 $ 0 12/01/93 j ~l-ill $ 65,000 2022 Certi fied Tax Roll (Subjecl to Change) Land Value (+) Impr oved Value <=> Market Value <=> Assessed Value (=) School Ta xa ble Va lu e ,..,) Taxdbl e Va l ue $ 541,058 $0 ----$ 541,058 $ 541,058 $ 541,058 ----$ 5 41,058 If all Valu . i. 1own above eqtial ! 1s parcel was creat•~d after the Final fax ol 272 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier c;ou nty Prop erty Apprais er ei,. , A-t I H lt(l[!c) Property De tail I ft(~ Sn JV [ -Parcel No 57310360001 Site 1962 SA N Address MAR CO :Disclaimer RD 1 S·t c·t MARCO 1 e I y ISLAND Site.to~: 34145 Name/ Address 1962 SMR LLC 1083 N COLLIER BLVD UNIT 404 City MARCO ISLAND State FL Zip 34145 -- Permits (Provided fo r re ference purposes only. :Eu.U Ojsclaimet ) _ r.:r· Issuer Permit fl co Dat~ Tmp co Fi nal Bldg Type l 2 017 MARCO SE"AW-16·00420 04/08/1 G SEA WALL Land Cale. Code SQUARE FOOT Un its 11 042 # 10 ·-... --- Building/E xtra Features Year Bu ilt Description Area 201 6 -=-SEAWA LL _L 103 Adj Area 103 273 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMStatus: Closed List Price: $476,ooo Close.Priu: $460,000 Community; Mareo !eland Un it: 6 View: Bay, Canal W11ter Front Footage: 103 W,1terfront Features: Aoee88 G-i lf, l!iy Front. Canel Front. F lrt..a nc al lnlorrnallon Speo fal Asses9ment : 0 HOA YIN : No Tax An nual Amount: $4,099 CUSTOM ER 0 1$Pv.Y MLS #: 2210434 L ist Da te: 0210212021 Close Date: 04/02/.2021 Subare. Type ; Wa tar Cirect Block: 165 Acres:0.25 Lot Size Dimensi ons : 97)(110x103lt 110 Use Code: O Parcel Number ; 573 1036000 f Lot: 26 Island Location: Island Eest Road Frc,ntage Length: 97 [ -/ ~v\ -NI J\I 11 t\ f l.l..\.J Lot Slngle Family Residence Listing Office: 432 Sallln Office: 614 DOM: i COOM: 7 Tax Year: 2020 Ll!ltlng T•nns: At Close; Suye r Obtain Mortgage ; Clsh • Verily ruture tue:s wit h comer county Property Appr.,lnr and Tex Collector. • Non Ad Valorem A mount Included In Tax If App' lcable. • Tax data on Total Square Footage and AJC Squa re Footage Is an estimate and cannot bt guaranteed. R, " riu : This i s lhe bast v alu e fo r s waler direct lot {no br dge & by boat} at Marco l &la r.d ar.d but of all, it has a ne w 103 seawall and Is on a wi de bay U Once yov :uild you r troplcal dream h eime on a bay, yo un never w,1nf to go back to a ttandard wa terway view as l h!a parce l offe•a temfie: privacy from yo ur :ielghbors and More opportunity ror br&e26s on your poo l deck and lan al Tak11 a look at tne exceptional estate propert iK acrost. tne bay making the toener, eve n more prt1 all ;iioue. Notthweet expu $1111e vii 11upp!y plenty ot anerno;,n son on your pool decl< d1.rlr.9 the day and rnC(ed lbl& watercolor aur,sets at dusk . Th is exce pll one l paroel would make an excellent model home Gile f:, r bullder&llnve etora loo There le plenty or apece to r a maS&ve dock for yo ur boa t 1.1 , yacl'tt and there is a wt-through along the Ma rco River where many boa le r:1 enter the fast lane for m~ re rap1cl access to lhe Gut r of Mexico Cl k <J View Virtual Tour P1 11 rty lnform11llon land Improvement: Bu r.d To Sui; Road Frontage Tyi,.: PubLc Road Su rrace: Paved Trees : ~:one Prvporeo For You Ely LynnVerle LynnVarle 239-404·1302 Utlllties: Cable Availab le, E!ectrlclty Atalta b~. Phone Li ne· .,.rash Removal Waler Sc,ur<:e: Publle ThE-Scu,ce or thl• real pro~rty lnlorrmtion is the coprrightodlorop1.e,ta,y datebaae ¢01'!1)1l allo11 or Marco MuHVUst. iiic." All tla hts t4S&rved @Copyrigh t 20,3 Meroo MultV ~lsl , Inc. The accuracy ollhi~ tn"c ;mation it not wam1nt•<3 o • Sl -'~renlHd. The informalior ,,.c uld be 1ndepend&ntr,, venT1<1d ,f any per~o n lntendil to e n;a9e In a 1ro1 n~~•~n in reliinc;,e uPOn it V deo and lo r audio eu rvel llani:» Wlll'I 1;,00 rdln9 capabtlity may b e ,r. u:;e on lh01e premt:1es Co-,ve rsabon s ah ou ld not be con~ore d p nvate 274 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier ·::aunty Pro oe rt y Appra se w 4so J3A-L~At'1 Property Su mrnary Site 450 Parcel " 5•;78304000 1 J~ddress BAL · A M Site City MAaco Si te 7.orw 34145 IS LAND '..!1Q1!; N,1me I Addres .Pls-claimer CT DEANHARDT, l3RIA N K=& DORA 2,!4 PINTAIL L JINE St ate NC Zip 28531 Map No. 7B16 Ci ,, Hi\RKERS IS LAND Strap No 772500 39 1 ~·,0 -1 6 Sectio r Township Hange Acres :f.filin~ 16 52 26 0.35 Leg al M ARCO BCH l NIT;? BLK 39 LOl 13 Millage Area 10 SH Mi gQ!l Rates o :.GI.,~.fu!M Sub.!Concil> 772500 • MAR ( I) 811:ACH UNIT 2 Use Co--99. ◄t O -VACANT R E 1$10E~NTIAL Sc · 1001 Other Total 4 459 6.681 10.14 Lates·c Sa l es History 2022 Cert ified Tax Roll \lot all Sale$ ar-r: rsted due t o Confiden1ial ity) (Su bje f t • hange) Date Book-P,lge Amo un t Ln 1d Value $ ·1 73,357 1 · /07/22 §...1_ ij i:.H!21 $0 <+> lmprolfed Value $0 0 '1/05/21 §11 7_8_-~ 21 :; 42f ,000 <·> Mark e-I Value $173,357 04/11/19 ~,l::lru $0 ("') A :;sessed Value $7 73,357 0 4 /11/19 .s.§~.2.:l.$.55 $0 <=> S hoc Taxable Val11~ $ "'73,357 0 1/31/02 ~U:t7..4a $0 o ;?/05/91 jji!!0-1 :Bai £ 9, 000 <=> T, ab e Value $ 773,357 1'1/01 /89 MC-S-1 ?J.Q $0 If all Val s s iown above equ IO this parce l was ere ed , fter the Final T Roi ot,/01/89 i,g~_UJ7~ ii 1oc,.ooo 0 5/01/87 12~!..i~M ~ 4 1 500 275 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier (:o Jnty Pro per t y Appra !Beir Property [)e t.ail Site 450 Parcel f\'o 5fH83040001 ~1ddress BALSA M ~claimer CT . MARCO s,te City ISLAND t/s o BAL$ AfJ Site 2om:i 34145 : Notti Mame/ Addrern, DEANHARDT, 13RIAN K=& DORA ~t 2:24 PINTAIL LJ\ \JE Ci ty HARKER$ ISL,~NO State NC Zip 28531 Pe r mits (Provided Jc>r r,:1ference purpos;es only. :E.v.!lJlisclaimer, ) Ta>t Issue, Permi1 ,: COD, te TmpCO r nal Bldg ~ypu Yr 2019 MARCO SEAW-18-03791 10/24/18 (l fHE;R La1nd Building/f:.xtra Features # C.i lc Code Un ts # Year Descrrpti-:m Are Adj 10 SQU r. RE FOOT 15352 Bui t Area 10 '196,8 SEAlt\!AL.L 51 51 276 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMl H !? ll.21 !').I ~rnrls Web Status : Closed ________ , CUSTOMER D1~£..:'LA::..:Y~------ Ml.S #: .:!190301 Lot Single Famlh' Residence Listinu Offl •;~: 354 Sellin< Offi1:e: 314 Lisi Ptiee: $460,000 Clos e Price: $425 ,000 Li&1 Da tt~: 01/23/201 9 C lrn,e D,ate : 01/07/2021 Community: Ma rco leland Unit: 2 Subarea fypa : v.1;ieri5i,~ct Block : 39 Parcel Numbiir : 58783040001 Lot: 1 ~ View: Canal. Long Wate r Water 1:ront Footage: 'fl.\ater frorrt Features: Conn , root, Ssa W.1 I, Acres: 0.36 Lot Size Dlmens <ns : 100X160x 100x16 ) UseCode:O Island L~eaUon; River Road f rl)nlago Length: 450 BALSAM COURT, Marco lslanel , FL 34145 ··-;--;;;ul lnformati,1n Spec lal Assessment : NO "IOA YIN: No __________ .. ______ _ r.u Anriuel Amount: $4, 70 ' L.1stlng Terms: Buye r Obta lr \ilor1gsge ; CHh ~ctlvlty Memberahlp : Nori t i\Vella :;le DO M; 707 Ta x Year: 2019 • Verify Mure tues v.1t ti C?lller County ProP91 ly Appralnr and Tal' Collector, • Non Ad \falorem A nou nt Included in Tex It At•plic1bl&. COOM: 7C7 • Tax. dala on Total Squart F~tage and A/C Squa re F•~otage Is an es timat e and i:annot be 9uarantttd. iionw s: Comer lot tn the d;;ifra'ble riv er area. 'Nater ditecfwiiii qui t:!< ae<:ess l o Maro)RivE.r with soulheut &)(!:,l<•~Lt e , This lo1 ls wide and p,:;fuafc,r a home lli.1!...!J ~r g11rage1 Grea t lo ::!l.2!!.!Dt a s c home or m•~!,._ ______ _ Pro11erly lnforrn.-stion Ro,11 1 Su rfitea: Paved Trees: Nor.e Ullll11es Cebht Avallabl&: E!e o111c:it1' A•,ail;;ble , Phone Line , Tum Remova l Ve9e tet 1on: C•,rused Wate r Sou rc1, Pul>Uc __________________ " ________________________________ .,.. Pntpered For Ye ,, By: l.ynn Va r fe L.ynn Ve r ie 239-40 4-1 3{;:l 1t ~. of lhil!I ieal propert\ i~illGn It lhe copyrlghtec :(roprtemy databes. ~mp!la dc n of M~too M11lUU$I , Inc. A.ii ri ght$ i:iwrvtd. C'>Copyrklhl, ::122 Ma;~ M11~IILl 6I I~ Thi, act:11ra¢'/ o( his. infc: ,u,lion Is not wanentt'd or 9u.ira nleed ihe lnlormction $ho11 d be Independently v.,, f1ed if any pe.-,on intend$ to ,,,gage n a t·nnse<;ti,n in ta fl11noe upon it \ 1do-, a nd lo r audo survellanc• Ath ••:,:,,ding <::apability may b t In vf•l 9n these P"'""'"t; r:,, ,-.~is,rioM a hould not b4 c .. sk:leri <I P,Mlte 277 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser 5 CO'/€W<X>D <!. f Property Summary Site 5 Site City MARCO Si t e Zone 34145 Parcel No 56806080003 Address COVEWOOD ISLAND ~ ~ojsclatmer er Name I Address PODMANSKI, WALTER 268S2 W APPLE TREE LN Map No. 7B16 City BARRINGTON Strap No. 772500 6917816 T I State IL l Zip 60010 Section Township Ran g e Acres *Estimated 16 52 26 0.36 [ __ _ Legal MARCO BCH UNIT 2 BLK 69 LOT 7 M.ill§ge Rates o "Calr,uJatjons [ .Milli ge Area o 58 ' Sub./Condo 772S00. MARCO SEACH UNIT 2 t._ _ Use Cod e O O • VACANT RESIDENTIAL School Other Total Latest Sales History (Not all Sales are sled due to Conflden ,1al ) Date Book-Pa e Amount 10/08/21 6026 -363 6 $600,000 08/01113 49 5 3-2187 $ 0 03/04/04 3S13 -867 $395,000 04/29/99 .2,540 -2916 $ 62,000 ~ 12/01/88 1404 -1813 $105,000 10/01/88 1389-1911 $ 79,000 06/01/87 j.273 •1393 $ 25,000 -·-r 4.459 7 5.681 10.14 2022 Certified Tax Roll (Subject to Change) . Land Value <+> Improved Value <=> Market Value --i--1 -t-·· <=> Assessed Value <=> School Taxable Value -r .. -=--r <=} Tax able Value $587,339 $0 $ 587,339 $ 587,339 $ 587,339 $ 587,339 If all Valu s Sh()WO above equal O lh1s parcel was ere · ted after the Final Tax Roll 278 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser r; Co\Je~oo.D CT Property Detail Parcel No 56806080003 Address COVEWOOD [ -·--· Site 5 •pjsclairoer CT s· c·ty MARCO Site Zone 34145 •te I ISLAND •Note Name I Address PODMANSKI, WALTER Tax Yr 2022 ---· -----·- 26852 W APPLE TREE LN .. ··----·- City BARRINGTON r State IL ---l Zip 60010 Permits (Provided for reference purposes only. *Full Disclajmer, ) Issuer Permit# CO Date Tmp CO Final Bldg Type MARCO SEAW•21-08805 05/10/22 __ SEA WALL, NO PICKUP Land Cale Code SQUA RE FOOT Units 15982 # 10 Building/Extra Features Year Built Description Area 1972 SEAWALL ____ , 50 Adj Area 50 279 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMStatus: Closed Li st Price: $649,000 C:l <>S ll Price: $600,00() CUSTOMER O'f •·LAY ML STI216364 --· Lit t Oat!¼: 01/02/2021 Cl ose Date: 10112/2021 c oiiirninlty: Maroo Island Un it: 2 Sub4rea Type: Wf.tl!r Ol m ::t Block: 69 Parctl Nt oiier: 56806080003 Lot: 7 Lot Single Famil y Residence Llstlnu Off11;e: 314 _____ S..,el_lin~<~ Offit:e: 432 VH1w: Canal Wa ter l'font Footage: 100 Wa terrrQIII Features: Aoc~t s Gulf ::a nal Front ;= n;in~hl rnrormat,on Sp eclal Assessment: 0 HOA '(IN; No Rear Exposure: V Ii f.l Acres: 0.36 Lot Siz& Dlmen!liNiS: 100x160x100>:i60 UnCode:00 DOM : 87 Ta x Vtar: 2020 T.lx Annual Amount: $5,3 11 App ro.,,al: None L ,stin g Term&: At Close; 5u r ~' Otiarn Mortgage : Ca&h Island loCJ lion : River Road Fror1111ge Length: 100 , Verify future tuu \I Uh c,,mer County Prope 11 y Appraiser and Tax Colll!-C tor. • t; COv'EWOOO. Marco $1a•1d, FL 34145 C0OM:87 Tax: Clt 1 Co1.111ty Non Ad Valoram A mount Included In Tax If A1,p llcable. , Tall data on Total Square Footagt: and AJC Square F•:•otage Is an estlmato and cannot be guarant~d . ~~s: Wonderful long w iiervie\lS from this wate r d ~;;'ioi A beautiful plac. 10 t :dyOli• dream hc:,me Gl88 i ocaiic l .. doae to fun &hopp rs; I! nd u taur~n!& ,;_1 Ck l:i Vi ew Virtual Tour ,:,pe1!y lnformat,on _and ltnprovemant: Ra llder1:ia t UIUlties Cabta Ava flable; Eledri<:tt 1 4v atlc ,,1e ; Phone i!-v&1lab'e. Traah Remo val Sewer Sewer central Water Sourc1i: Pub~c ----------------~-... ---------·---------,-----------~ Prepsrt1<J For Yc;v By: Lynn Yarlt Lynn Var lt 23&-404-130 2 1 he S o u:,,e of this real proper~i:ifo imition I$ th6 copvr~h1tt1i:,rOJ)riell,y databaH e<1mp•la:i~n-o!Mm:o MultVUst , In~ All ri j hh r,i seNed. e Copyrklh l :1 02 2 Maico M lll'J tLl$1 Inc . The accuracy o flhi~ i nf,;1.mtiori io Mt warrant e.d or QUil!Jlnteed TIie lnft.rmofon sho1f d be lnde~nd&ntly ,,.,, ,,ed ~ uny per&on lntendi to m9e o• ,n a t 0naact, )n In ret ance upon II. \,1cil)O a<1t11or audio survell!a ne~ viith r6 :otdll'g ¢11pab~lty may h > In UM on U,es& premises. c,,11,,ers.,don, ,hould no! be OM $id81eJ prlvalo 280 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMTable l S~Aw..a_L L O~r1sC>n ol ll!ONIIW IIM•-t d hOllllel noarus -----1 ... I Md...n 2021 J 2022 Dlfl'IIIWIOIO ~ 41112..P.PfMIIC\"ood 803,3311 1 236 74S 433,407 64" )<j~ "'84~ood 1,9411,642 2,554 .924 llH282 32 ~ ~ol5" 488,....rwood 2 ,889,729 3,50\l,.!28 819 ,699 2 1% 20IJ -488 Ptppe,wood ---- ---U;37,l!S3 2 ,0\le,1(12 556,539 36% J_ao.<e] 48& Pepperwood t,483,344 1,808,847 .:i.'3,l:503 29~ ;;J:XJ1 I -_ I I- ---I I I ·-1 I I I 281 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM282 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMSPEC_FEA" MULTI_PAJ:Q.UAL_C01 VI_CD1 SALE_PRC SALE_ YR1 SALE_M01 OR_BOOK1 OR_PAGE1 CLERK_NO SAL_CHNC: MULTI_PAf QUAL_C02 n -29242 37 I C\ ~ 7 -3327 40 I 975000 2021 1 5886 528 798000 2021 1 5885 2233 l 1 I l 5 283 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMRea l Property Transfer Codes for DOR and Property A ppraisers to Use Beginning January 1, 2021 (Rev ised 10·28·202 0) Tile p roper!}' appra1Se r will use these codes when reporthg rea l property o wnership transfers (sales) lo the D11p erl'Tltlnl under section s 193 114(2)(n} and 195.0995( l), Florida Statute$. QUALJFJEO A,nz'• 4fngrh Re:tl PIJ!e•CIY Tna,ftt• £/ng ludfd In HEH c,tlo •amt•/ lll J"o0 Transfers quallft ed as a rm 's englh becau&e of exa rnlrt.11lon or lhe deed or other IMINIT1$1lt lfern,fentng owne~hlp o ! ,ea! property ~ Tl'l!!lsfers quatfficd es e l'!l'1 '5 <in91h becauS& of documcnlGd evidel'lc& Amt• L.enath 8NI Pro perty Tf!MC!CI (pcluded f,pm Hin (ltfq fRffnls} ~ ).) 0 3 Arm's length ltansacllon al Ume of transfer, bu\ lhe physx;al property cllaracterh,lics changed &lgnlncantly after lhe transfer ANO prior to 1he January 1 3$.$8Sllmen1 d!ll<'l or transfef lnch,1ded properly r.haracterietic:s not &ub:ltenlia 'ly c4m plete al 1h& Janu ary t aes&ssmenl dale C•I 05 06 11 12 13 14 15 16 17 18 19 2() 2 1 3iJ 3 1 32 33 34 31· ';;, 36 (use these subc'Jdee 1.parC(II spllt, 2-p.ircel comblnallor 3-new conslniclion, 4-delo!Jon 5-disaster, 6-otMr (Including multlp!e changes), 7-remodel/renovauon , e-Jnoomplete MW tonslrucUon) Ann '& lllnglh transacllon al tlrM or 1r0nsrer, but ll'le le gal characteris lics chan9Bd signlr canUy after the transfer A 'llO prior to tile January 1 assessment dale Arm 's length ltanaaellon t1Bnsferri119 multiple parcels with rnulllpl e parcel identifi ca ton numbers {deed must b& recorded on a ll parcels lnc:lud!d ,n lhe ltansaclion, and lhe ful! sale price, u ealcu l al&d from lhe documentary atamp a moont must be reflec1e<I on a I parcels) Arm's length 1tansectl011 transferring a sln11le percel tha l crosses ona or more oou r.ly lines DISQIJAUflED BM ( PrP9tdV TrfOIClcl ltstd PO Ptt4 lw 9C Eum lo1ti9o Qf fbt Ott4ftttl PceP!dY lctnmt/a1rotmto1 COl'rtctlY• Detd, Quit Cl1dm Dud. or Tax DNd; deed beating Florida documen t.vy stamp al the minimum ra l11 prescribed under Chapter 20 1, F.S.; transfer of O'Mlershi;, in 'M'llch oo documentary GI.amps ware paid Transfer lo or from finan cial 111sUluUons (use code 18 fo. government enUties); daoo sta~ng •Jn Lieu of Foreclos uro· I ncludln 9 prll,a te lender.;) Transfer conv eying cem eleiy lots or parcels Transfer conlalnl1111 a re~rva '.lon of occupancy tor more than 00 days (life eslale in terest} Removed • not o.immUy a=pled; re&&Mld for future u" Transfer c01>veyin11 oYmership of less than 100¾ undivid ed Interest Tr~n&fer lo or from a reli gious, charitable, or b&navoler.t crg anlzaU on or entity i rensfer 10 or from a federal slllte, or loca l govamment a{l8 ncy Qncluding trustees (or coar11) of the ln1ernal Improvement Trust Fund , courts, cO\JnUea. muntelpaliUaa , ,h&riffs. or ecfucal!onel organl7;91Jo ns 88 we ~ 88 FOIC . HUO , FANNIE MAE. and FREO OY MAC ) Transfer lo or from bankruptcy lrusleea, admlnlslrators , executora , guardi ans, pers0t1al reptesenLalives, or receivers Transfer to or from utility COf!'lpanles Contract for O.ed. Agreement for Deed (does not Include Warnmty ONd easoc ated v;lth seller finanw,g) DISQUALIF(EP But Prgperty Trng.1c,m s,sed M Documented, §yfd9(1C§ rransl'er be!wean fl!!faUves or between oorporala effib tas (Including landlord-umen t} Transfer Involving a trad e or exchange of land (does r ot include 1031 e~changes) Transfer lnvolvln9 an abrotmel period of lime betweer. co nttact dale end ssle dale (examples: pre-oonstructlon sale!I, pra-<levelopment sales) Transfer that Included lncomplele or unbuilt oommon property Tra11sfer iatlsfylng paym ent In M l ot a pnor properly contra cl Transfer Involving atyf.)lcal amoun\s or p1,1rsonal propelly Transfer involving atyplc,1 costs of ~ala ,i 2._ 37 Tr.insfer In wtllcn pl'Ol)8ttY'8 rnatl<et GXJ)09UI'& was atypical . transfe r lnvoMng pa [1iCQQo\s who were alyplcally motivate_!l ; ltllnsfer lnvolvlng pank:lpants who were not kllcv.iedgeeble or lmom,Bd d malket wndlt!cns or proper!'/ cherecterlst!cs ul 38 39 40 4 1 42 4:J 9B 99 Transfer that wes force<! or under duress; ttansfer 11\al w a~ to prevent foreclosure ( o«:ws prior to dale shown Ir 1ud gment order for public sa 1t1 J Transfer in which Iha co n8iderBlion paid for real prope rty Is verified lo be dlfl'er8111 U,an lhe oonsklerallco lndlcaled by documentary stamps Transfer In which the r.0 11slde1atlon paid ro, real propert:,, $ venfted to oo elgnU\oentty lnnuenced by non -mart(el fina ncing or 89S\lmplion of non-maril:et lee!58 , Olher. lnciucllno duplicate recordings; requires documenla tlon end prlo r approval of OOR (see hllp:/lfloridarevenue oom'~ertyl 0oeument.s/cod&4 1 req pol) Trer1sfer lnvoM ng mortg age fraud per a law ent'orcemenl tigency's noli6cetlol'I ol proba ble cau$8 Transfer in which the ea' e price (as lhe documentary lllamps indicate) is. verified to oo an sllocafed prloe as part of a package or bu k transecfon Btal Pmetav T@DltfGJ WWI I PENQlNG 9Utllt1£1UPD Pfi(4lpQ Unable to proc:&u 1r11nsfet due lo deed or llensfer lnsl:vm ont errors {examples· lncemp{ele or incomtcl legal description lncorrflCl granlor} Transfer wn reoon:le(I O' othal'Yllse d tsc:ovared In the previous 90 days and quallflcaUon decision ts pendin9 , Jm:f!lld tor transfers reOOl'ded or otherwise dlscovered more tn an 90 days earl'er FOR OETAILEO INFORMA-ION ON APPLYING THES REAL PROPERTY TRAN!>FER CODES, PLEASE SEC THE TRAtNINC NAMATIVE AT http:llflorfdarev& ,u comtpropar1y/Oocu,nents,RPTOC_Manual.pdf Major cMngo~ from 202.0 Rea l Property Tranlfer Codo., a,o In , a 1oxt mlno, ell• !J , from 2020 Roal Prol)(lrty Trunmr Codes aro ln blt•c xt ' I • 284 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM467 Balsam Ct, Marco Island, FL 34145 • Est. S1,113,900 1,656 sqft • 0.27 acre lot Property Details Price & Tax History Schools i0f Property History Price History Date Event 02/02/2021 Sold l2/22/2020 Listing Removed 08/26/2020 Price Changed 04/14/2019 Price Changed 04/08/2019 Listed 10/21/2015 Sold 09/09/2015 Listed Neighborhood Environmental Risk Price Price/Sq Ft Source $798,000 $48?. Pubhc Record MarcolslandArea $829,000 $404 MarcolslandArea $799,900 $390 M arcolslandArea $810,000 $450 MarcolslartdArea $388,500 $291 MarcolslandArea $400,000 $299 MarcolslandArea 285 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMAmerica n l a nd Tit le Association ALTA Settlement Stateme r t • Comb ined Adopted 05-01-2015 Island Title S St ar Ooslng Team, LLC File No : 3900-28 6703 Printed: 01/28/2021 , 1:47 PM Offt~r/E~ow Officer : Lety Barrios/AB 1118 North Collier Boule vard• Marco Island, FL 34145 Phone: (239JSl"'4&11 fait, 1239)3~109 Settleme nt Location 1118 N0r1h Coll>er Boulevard . Marco Island, FL 3414S ~roperty AddreH: 457 Blli;im Court, Marco ~land, FL 34145 IBuver : Daren Magru de r $tiler : Lynn Varie Final Settlement SUtement Lender: Mortgage Research Center, UC dba Vete rins United Home loars ,SAOA/ATIMA Settlement Date; 01/28/2021 Pisbursernent Oate: Ol/29/2021 IL Seiter ~ 1 : ,L J ~ ' . '. Desc:nDilon I • ~Jt Credit . flnanclal 79&,000.00 Sale Pri ce --, . - Deposit · Receipt No. 39002722 o n 0 l/04/2021 by Daren 0 Muruder ,, 'i -. " loin Amou nt -Mortga&e Res,~rch Cerne •, LLC dba Vet&r.111$ Un red Home Loans l ~OA/ATIM.A Pr0ratio11$/ Adjustments 431.19 Co unty Ta:,;es 01/01/21 to 01/28/21 @$5 ,829.09/yr 146.91 Solid Wam 0 1/28/21 to 09/30/21 @S221.85/yr loan charces loan Cf-a(£i!"S to Mortpge RHearch Ce nter. LLCdba VetMlnS United Home Loans ISA0A/ATIMA Prepaid lnter ffl 01/28/21 to 0 2/01/ 21 @$S9 .4S6SOO/day o r1 e1natton Fee O.Olj( of Loa n Amount {Points) Appr.i l t~I Fu to Robe rt S Donovan LLC POC-8 $SOC 00 VA Fun ding Fu t0 Departme nt of \leterar, Affa irs Impounds Agl'egato Adjustment Homeowne r', lruunince 3 mo(s ) @S319.78/mo County Property T.,11u S mo (s ) @$504.2S/mo Flood ln ~un n ce 3 mo{s) @)$154 .33/mo Title Char&es & hcrow / Sll!ttlement Charees Title , Owner 's Title I nsu ranee Owner s Title, Pollcv to lslend Titles Sta r Oosln• Team, LLC Title . Lenee r's Trtle Polley tie Island Title 5 star Closing Team. LLC ••" )kblt Ciec(!t ..,. j!! 798,000.00 8,000.00 826,728.00 431.19 1◄ 8.91 237 .83 3,000.00 82.67 28,728 .00 1,008.50 959.34 2,521.25 462.99 25 .00 4,209 .00 Th ls u • Sll"'mary cf tile ~losing t/lrsa nJ or, ;i ep ■rN by s ~nd Title S S·er Clo sing Tearn lLC. Th s doc.-e •t 1 001 ;i11e0 <1ed to ~platt • t Ooslr>g Dis<l~1ure form. Copyr19 ht 201 5 I-. 11 er ,,;an I.arid lltl-., Assoc a1lo n. .<>11 righ t s re,eN t!'d Page 1 of 3 ;lie • lQ00.2&6703 Pri nted on0l/2S/2021 at 1:47 PM 286 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMDestriatlon . '~ -811 ff Seller ., • J ·-.. -. Dahlt Credit pebrt Credit Lender's ntre Policy to !$land lltle S Star C oslng Team, UC Title -fAtT A 8 l-06 w/fl MOD) E11vironme ntal Protect.ion Lien 25 .00 [ALTA 8.1 -06 w/FL MOD I Environ me nta l Protection Ue n to l$la nd Title S Star Closi11J Team, LLC litle -[ALTA 9-06 w/FL MOO] Rutri~io ns, f ncro.ichm•n ts & M 423.40 (ALT A 9-06 w/Fl MOO) Restriction s En,roa chmtnu & Minerals t o Island Titre 5 Star a os1n1 Team , LlC Title -[H • NS) Navlgatlonaf Servitude 423.40 [f-l -NS) Na~1 gation al S.ervlt ud e to Island Ti tl1t S Sta r CIO$lng Tea m LLC Titfe -Abstractl!d lltle S4!ir<:h 174.99 Abstra cted TT1le Searth • First American Tit le Comi>an v 35 CO Title -Cou.rie r Fees Relmbv ~me nt S/H 70.00 Courie r Fees Reimb urse men t S/H to Isla no litl e S Sta r Cto1ina Team, LLC 195 00 Title • settlement or Closing fee 52S.OO Settleme nt o r Oos'r11 fee to Island Title 5 Star Oos in1 Tea m, LiC 2 5.00 M<1rco !iland Oty £stopper Fu Re imbursement to l&land Title S St ar 2S .00 Oosin1 Team, llC Government Racordlna and Tra nsfer Charges Record Warnnty ~ed to Collfer County Clerk of Courts 18.50 Re(Ord Mortgage 112.00 5,586.00 Sbm! DoetJmentary Transfer Tex to Cle rk of Cou rts Sblte Ta~ Stamps on Mortgage l ,893,80 fn ~ngiblc Tax 1,653 46 Mlsc:ellaneous Homeo1Vner's Insurance Prem ium to ARA lnsu~ntl!, Inc 3,837.37 flood Insurance Premium to USAA POC·B $1,352.00 145.00 water/Sewe.r Charge to Otyof Mir~o lsl;md 6,417.l!t 798,148.91 Subtotals 848,S56.91 836,167.69 Due From B~r 12,389.22 791,731 .72 Oueio SeDe r 798,148.91 798,1'18.91 Totak 84&,556,91 848,556.91 Acknowledgement We/I have carefully revi ewed the ALTA Settlement Statement and find it to bee true and accurate s1atement of all receipts and d i sbur.ements made o n my account o r by me In t his transaction and furtr er certify that I hav e received a copy of the ALTA Settlement Statement. We/I authorize b an d Title S Ster Clos i ng Team, LLC to cause t he funds to be disbursed tn accordance with this statement. T'-1l tS • w -rnaryo( the c/o, •a tranf<l<".lo r ;:rer,a,~ by Sl.lrut n~ s S· ir Closl ng Tea m, u.c Tn ! dco.,rre:n ! I\C1 . .-ie llde~ to rep a c~ t •~ C·os l~S o,sciowe fo·:r, .. - Copyright 20 l s Ame r cin u~d r1t11 Auoc .a: on. A t lg:-,1$ rn•rv•-~ FUe # ~900-286703 Pr,rttd O• Cl/ ll/1G::1 at 1 ·47 PM 287 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMfAO E'lid.-lnC~ • 'FRi oR ~a.Al n ~ 288 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM11/112022 11 ilf> \6 AM Sales CDme?rlson Analysis / v ✓ JOnVAQ ltffllO,._ lll22-m482 JOU~2 :lm24)11&1 2022-ootaZ 21)21-QMl!l 2022"°°"82 20l2-1lO&I•' 2022-00'82 MAltl.UM£A u~ ll C9 11 09 1t 0, ll"' Ul//9 It ot t1 0, ,. __ OWl OCU2 OOJ1 OOl£S 00!2 IMS 0072 OCU! I o.<r. 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""'1'YAIAIE .. -' 'I y ' y ' ' l FtoTl/«BNnlATMSI I u,, so S" •15 """U5 $!.1.1111 $47.f,U ·~ .. ., S37 096 rar"'-S40111S!'MO" "'' $e ~X'UI! ,_,,..,o $SIIU:k -s:l~~Jl9 ~Zl.4SS ~ $11111$084 IOT Al G~ llNllUSl'IIIIEICT N/1 °" 13 --JS,, -n. ss,i >l'Q:)1,0""""'" :ll.CflO" . ...U,S'ltO,..,.ttA\l(:E S>l.J.6311 <>420.QO& u1a7a., UlO?.llO S2 --z:sc SJ--11t1f s;i4mn5s ~•SG:15' ,u:wmosH.E •Ria !'EA AOtusnt>:illJf ~ 5'141 $404 S46S $471 $'62 5445 5-'Sol WM<:"f "°-IIJSTll> :SCH 541<1 S.414 S fl4 ~-,, 54.14 \.4)4 5.414 ~ <14 ~ll&.4o::t0118:0tOC!U,,.l(t;~n VAWl ~-17?'\JII I /lS~ 1,q,b I ~ 1't <.£%1 I Btft ?-/L/<:! '1, f.~ ( ,,310, 2..32... 1)21 NDI0\1£0 S-.U:SCGMM~IZN VA.Ill! S2,l,36JDO \ I • .,,, • 110.-ro ~---..:lltt\llMGHffO&tJll;l,M,..;a Wil:Ul04U~UI l . 'fHoe-~{l~ Tt•tC m ,,.. ~u,s. -r vAt..v'=S 6 1J TH e: I fl.\.w-,'1 I\J (Ill(. €S -r: 0 ('. 2. () i..,, 289 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMl r· t Collier County Pro perty Appraise r Property Summary Parcef No 64625004061 Site 2832 WI LD Address ORCHID • oiscJajme r CT Site City NAPLES Site Zone 34119 •Note Name I Address GEE , DANIEL 0=& BELINDA G ·------··------------ 2832 WILD ORCHID CT ----·-. --·--- .............. _~ ' -City NAPLES State FL Zip 34119 [- [ --··· Map No. 3821 Strap No. 527905 3 93821 Section 21 Township Range 48 26 Acres ~im~ted 0.38 r_· . Le,~ar OLDE CYPRESS UNIT TWO TRACT 3 LOT 9 , .MJllA ge Actii' .o 122 r·-·· Sub./Condo 527905 -OLDE CYPRESS UNfT 2 -i--·. Us e Code G 1 · SINGLE FAMILY RESIDENTIAL -- .M_Ujjge Rates o "Calculations School Other Total Latest Sales History (Not all Salt!s. aro listed due to Confldan tialtty) Date Book-Page Amount 03/06/21 5907 -332 $ 1 ,465 ,000 03104121 aQZ;.m $ o 03/24/16 6254-2099 $ 0 03/31105 3764:137 $315,000 12/04/02 3166-1535 $ 3 ,415,000 4.459 6.0042 10.4632 2022 Certified Tax Roll {Subject t<> Change Land Value <+> Improved Value ("') Market Value c=> Assessed Value c -> Homestead <"') School Taxable Value (-> Additional Homestead <e) Taxable Value $287,692 $1 ,502,119 $ 1,789,811 $1 ,789,811 $25,000 $1,764,811 $ 25,000 $1,739,811 If all Values shown above equal O this parcel was created after the Final Tax Roll 290 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMr ' • ' I Collier County Property Appraiser Property Summary Site 2917 Parcel No 29734000386 Address LEONARDO • Cisc;laimer AVE Site City NAPLES Site Zona 34119 ·Note Name I Address GOODWIN, CHARLES L=& DIANE E 2917 LEONARDO AVE ' •· --------- ----------1 ' ·-City NAPLES State FL ··---· Zip 34119 [_ -- Map No. 3821 . . t Stra No. 262750 43B21 Section 21 Township 48 Range 26 Acres •Estimated 0.29 C Legal DA VINCI ESTATES LOT 4 r -.M.illsge Area o 122 ... .Mil!.i!ge Bil!il§ o *Calculations ~---_ Sub./Condo 262750 -DA VINCI ESTATES L Use Coda CD 1 -SINGLE FAMILY RESIDENTIAL School Other Total 4.459 6.0042 10.4632 Latest Sales History (Not all Sales are listed due to Confidentlalhyl Date 03/30/21 05(28/19 12/15/15 11/30/12 11/16/04 04/01/04 Book-Pa e 5921-3123 5636-2933 .6224-1074 4§9Q-3886 ~679::458 ~5 32-?lli Amount $1,450,000 $975,000 $1 ,056,000 $875,000 $0 $285,000 2022 Certified Tax Roll {Subject to Chango) Land Value (+) Improved Vatue <=) Market Value <=> Assessed Value < -> Homestead <=> School Taxable Va l ue < > Additional Homestead ("'> Taxable Value $242,068 $1,208,628 $1,450,696 $1,450,696 $25,000 $1,425,696 $25,000 $1,400,696 If all Valu " !>hown above equal O th ,s parcel was created after the Final To • Roi 291 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser Property Summary Site 7496 Parcel No 64625003240 Address TREELINE "Disclaimer DR Site City NAPLES Site Zone 34119 ~N2 m Name I Address 7496 TREEUNE REV TRUST 7 496 TREELI NE OR ·-. -·------ Map No. 3B21 City NAPLES Strap No. 627905 2 113821 Section 21 State FL Township 48 Range 26 Zip 34119-9727 Acres ~imated 0.29 [ --Legal OLDE CYPRESS UNIT TWO TRACT 2 LOT 11 ... ,___ r ~ge Are~ e 122 .M.i.U.ilge: Rates o ~calcylatjons Sub./Condo 527905 • OLDE CYPRESS UNIT 2 Use Code O 1 • SINGLE FAMILY RESIDENTIAL School Other Total 4.459 6.0042 10.4632 Latest Sales History 1Not all Sales are listed due to Confidentiality} Date Sook-Pa e Amou nt 04/01/2 1 ;5926 -12 $1,610,000 02/22/19 5605-1212 $ 0 02/20104 3504:2982 $ 1,054,600 0 8/21/02 .3.Q.94-2714_ i .. ~--$ 152,900 2022 Certified Tax Roll (Subject to Change) Land Value (+> Improved Value (=) Market Vafue ca> Assessed Value c -> Homestead c = > School Taxabl e Value <-> Additi onal Homestead ("') Taxable Value ,. $242,068 $1,287,414 $1,529,482 $1,529,482 $25,000 S 1,504,482 $25,000 $1,479,482 If all Valu s shown above equal O this parc<?I was created after the Final Tax Roll 292 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMr Collier County Pro perty Appraiser Property Summary Site 3029 Parcel Ne, 29734001084 Address RENAISSANCE Site City NAPLES Site Zon e 341 19 *Disclaimer CT :.Notg Name I Address RHOADES, CHARLES P=& JUDITH 935 RIVER RD -----·----- Map No. 3B21 ~-----·-··----- -------·--·----·-··-· ---- City BINGHAMTON . --·-r . .. -+·-Strap No. 262750 393621 Section 21 State NY Township 48 Legal DA VINCI ESTATES LOT 39 r Range 26 ----·-- Zip 13901 Acres •Es t i mated 0.37 ~ MilJige Area Q 122 Sub./Condo 262750 • DA VINCI ESTATES -· .IJ..$.e~ode._o 1. SINGLE FAMILY RESIDENTIAL ~ge Rot es o *Caw utations School Other Total 4 .459 6.0042 10.4632 Latest Sales History Not all Sales are listed due to Confidentlalify} Date Book-Page Amount 04/20/21 5939 -1156 1,800,000 07130/19 5659-2329 $ 1,350,000 08/15/05 ~866-772 $ 360,000 09/10/04 ~639-2938 $ 292,500 2022 Certified Tax Roll (Subject te> Ch an ge) Land Value c+> Improved Value =i~ c=> Market Value , -- < ;> Assessed Value --· · -· · - < .. > School Taxabl e Va lue f ("') Taxable Value l $277,858 $1,568,539 $1,846,397 $1,846,397 $1,846,397 $1,846,397 If all Valu s shown abo ve equa l O t h is parcel was created after the Final Tax Roll 293 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMr I r I Collier County Property Appraiser Property Summary Parcel No 64625004362 Site 2811 WILD Address ORCHID "Oisclaimec er Site City NAPLES L Site Zone 34119 :Note Name/ Address GERENSER m, FRANK J BETH A GERENSER 2811 WILD ORCHID CT Map No. 3B21 City NAPLES Strap No. 527905 3 243 B21 Section 21 Township 48 Legal OLDE CYPRESS UNIT TWO TRACT 3 LOT 24 .Millige Acta o 122 Range 26 -l Zip 34119-9770 ----l Acres *Estimated 0.38 .M.i.llilg e Ratgs o "Qal<:ylatjons ' Sub.lCondo 527905 • OLDE CYPRESS UNIT 2 t. ·-· _ . Use Co de o 1 • SINGLE FAMILY RESIDENTIAL Schoo l Other Total Latest Sales History {Not all Sales are listed due t o Conftdentiah y) Date Book-Pa e Amount 04/23/21 S9a4-2§66 $ 1,440,000 06/11/13 49 35-3 199 $900,000 06/23/00 .2690-1748 $200,900 4.459 6.0042 10.4632 2022 Certified Tax Roll (SubJ ec1 to Change) La nd Value c+> Improved Value <=> Market Value <=> Assessed Value < -) Homestead <"'> School Taxabl e Value <-) Additional Homestead ("') Taxable Value ·-----r $287,692 $1,206.169 $1,493,861 $1,493,861 $25,000 $1,468,861 $25,000 $1,443,861 If all Valu~s shown above equal O th is parcel was created after the Final Tax Roll 294 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser Property Summary Site 2840 WI LO Parcel No 64625004100 Address ORCHID ~sclaimer CT l Site City NAPLES Site Zone 34119 *N2tE1 Name I Address BEKERtS, MARIO=& RAMONA 101 APPIA PLACE f __ r·---·--. . .. ~ --~ - Ci ty HENDERSON Map No. ---f ·· 3B21 Strap No . 527905 3 11 3621 Section 21 State NV Township 48 ---· ·-· -------- Range 26 __ __, Zip 89011 Acres ""Estjmated 0.38 Legal OLDE CYPRESS UNIT TWO TRACT 3 LOT 11 ' Mill.ige Area o 122 I-Sub./Condo 527905 -OLDE C YPRESS UNIT 2 ~ge Bite§ O "CalcyJatjons School Other Total r Use Code o 1 -SINGLE FAMILY RESIDENTIAL 4.459 6.0042 10.4632 Latest Sales History No t a ll Sales ani Hste<t due to Conf1deo hality} Date Book-Pag e Amount 06/11/21 59 69-3740 $1,401,000 03/11/10 §545-2048 $ 0 03/25/08 il':Jl-794 $ 1,400,000 12/04/02 J.1§6·1515 $ 3,415,000 2022 Certified Tax Roll (Sub1ect to Change} Land Value < + > Improved Value <=> Market Value <'"'> Assessed Value <=> School Taxabl e Value <=> Taxable Value $287,692 $1,022,540 $1,310,232 $1,310,232 $1,310,232 $1,310,232 It all Valu s ,-hown above equal O th 1s parcel was created afte r the Final Tax Roll 295 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMSales Comparison Anatysis 2£2~ v:.e FE--:aN;: 2022-0 :027 2022-0.027 1022•01027 20:2-0i.0:?7 20.22-<i:027 202:♦o. C2i l.1t.R~c .l.Rfl' .12_03 12 03 !:? 03 12 03 12 03 .2 03 NE IG-i80RH)00 TPTR TPTR TPTR TPTR TPSE rprq OA,ASECTION SUBJECT SAi..£#! SA.l.£#2 SALE#3 SAl£#4 SALElfS t.(l[)RBS 166!5 F RENZE WAY !6 756 PRATO \\'A Y !6766 PRATO WAY !.675:. !'=lATO WAY ~6490 SENECA WAY 1622 f' RENZE WAY fCLIC rlUMBER/Pt.J::CH.O 785340036.28 7S 53~0028S .! 1ss 3..ioo2 920 78534.003068 73 !S!OO~c: 78:,34003709 LE~USiR!F NUUSEA 677.450 E 43807 677<":50 C 53B07 677 JS0 C 113807 6 i"?-150 C 183 6C7 624250 193807 677-lSO M 13607 ASSfS..MENf/5;.LE/l!5T :.MOUN-59,633,662 54.700.000 53,750.000 S3,S00,000 $3,475,000 56,900,000 :.SSESSM rn-,s:.lf/LJS-~T£ l/1/2022 MAR 2: APR 21 MAY2l MAY 21 OCT 20 VEl!IFIC~-;ON --YPf ASSESSMENT vrn FED VER FED VER FED VER FE!) VER FED 0~ 800K~C.GE/ML5. N/A 5917-3566 5940-2978 5946-878 5946-2086 5838-0!83 ~r~r./StiO~i St.tf/1.HSOR -it.IE !DJ NIA 2.27 !.24 1.21 .!.2 l !. J.() :.OJu~eo e.s5cSSMEN-/S/!LfJ~,S7iNG N/A. SS.969,000 54,650,000 SJ,598,000 $4,20~ 750 S9.660.000 to-S..ZE A.Cot~ o.s, C 50 C.52 0./!9 0.40 : .:o .o-LIN--<fl: SOFT SOFT SQFT SQFT SOFT SQF'" LO-Sil~ 44,'13!..20 21,780.00 25,700.40 22 .. 215.60 17.424.00 60.<:8-! 00 8U"LOlNG f.OJUSi:m sar. 1.2,323 7,317 7,808 6,'165 5,054 12,507 YfARSU!LT 2021 2016 2006 200J. 2017 201S Q~L:-Y (CL:.$.)) H•GH V.:ILUE V H GH VALUE V H GH VALUE H GH VAtUE HIGH VALUE H GH VA::..UE V AGE 202.1 20:!.6 2006 20°'1 :?017 2018 A.OJUS,MENr SECTION LO-A01us-~.lEW NiA. Si.034,986 $837,398 51 0!3,032 5:,2S4,528 -$9/.0,896 au.LO:tJG :.o,us-11,1m-NIA. S3,!48,95.! S2,868.14-1 Sj,036,224 SJ,.!J3,193 5180.715 .!GE !ND QUAL .,.._. !.OIUSU,-IENi N/A S46,068 51,376,327 Sl,::!02,112 5630,490 -Sn.no Enae <£t i\.JRES.M.!RKET VALUE {YIN) 'V V 'i y y y fE~iUI.ES f.OJUSiMff-IT NIA 533,425 SSl,516 588,593 S 78,510 ·S6!.062 iOilU $ t.OJU5iMENi N/A S4.263.433 SS.165.385 S5.939,961 S6 406.722 -S893,004 iiYi t.L GRO~~ ~ ::OJU~Mrn-N/A 9!j~ 138~ !56'lc !84~ ·B¾ RECONC ,UAilON SEC"'ION -A!),Ll!,'"E(l S~LE P•!lC E S9,'533,662 S!C,232,433 S9,8!5,385 510.537.961 Sl0,6!1.472 se,7c6,9% AOJUS'"EC> 5&.LE P::t ~E FER :.QJUS~C SQ f-S751 S798 5765 S822 S828 Sl>S-! SIJBJec-:.orusc0 so F-12.823 !2,323 !.2,823 12.S:?3 12,823 ::2,BB 5-11.-1.t.-t:0 RECONC 'L t. """ED sor 1/.0.WE $779 :?022 NiJtC t r.O So!.LES COMP ARISONV:OLUf 59,989,!17 ROUNDED 59,989,000 UC'r?"'\.\l?:«;-t!:.'MOt;~W.•t \.!.-!Cf~-s.).t.:3 296 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM. ··~--.. -· Sales Comparison Analysis ~on 'VA&mn-..oNil 202l-00.:6l 2G2~•0o.ti>l 1022-004()1 L-022-00461 ~~12~046! ~022-0e,,!61 20::2-00<16} 2022-0046~ 20~~-0"~61 M.I.RKET ARE,\ .!.l 06 !! OS !! 08 l1 DE !l il> !! 03 H ,.. ?! OS !: 01! NE,GH9:>RHOOO RSP3 RS?3 i!SP3 R~P3 ltSP3 R~:>3 ~P3 RSP3 RSP3 OAT.A SECTION SUBJECT SAWllJSUBIEO SAW12 SA!Jl#3 SALE/14 .w..t:~ SAI.E,"/6 SAL!:117 5AlE/18 AOOAESS 346::? PACIFIC Of:: 3,:71 PAC .f1C·OR 3133 PACIFIC DR 34~ PAC :F1( ~ 3J8l PAC'F <. OR 331-1 PACIFICO, 32201>.A(iFI( OR 3l5S P>1C.1F1c OR FOL•O NUMBeillPAi\ffili) ffi 1700061~2 6977000420!i 6<;177!)0()5583 t-9710006.304 6~nOOOE1~9 iJ97i'0007!S3 69noooo6o3 tS 7700C5:?'JS t5GAI.J5~AP NUMaE."\ 593610 2933Mo 5936!0 1963816 593610 2653816 ~936!0 30130~6 5\i.'lelO 2983816 S93610 34538lt 5936!03!93816 S9~10 .?~o3Bl6 ASSESSMt:l4f/SA1.f/Ll$T AMOlJ/>ll" $751,117 $649.0GO $619.900 S8l7.50C S!.300,000 S1.30C,OOO s~ooa s~~.ooo S725.0.."'0 ll.SSESSMWT,'SAtE/tt~ f OATe !/lJ202J. MA!..U JU..2! NOV21 JUN 2: .;vG n JAI-Hl .. ;.~ 2i JUN 2! VER1E1:ATION T'tPE J.SSEWAENT 'iERll'IW VE;:r.F!:.O ~P.:F:eo VER:F$O \l':;tFl£i) V~!tFrE.0 V.R<FI.O Y::tfl:i) 0 R. 8001<,Pi\Ge/MlS :-.i/A. 5H94 S982·3S28 6041-2403 S965-1.:99 600/MOn SSSS-20!4 $9U..S91 s,6s-100:: 9ANt<i5t-l011 T SAl.~M!S OR TIME A(IJ N/A ?.~i l.15 ~.03 ua l.l2 Ul ' ,. i.:e ....... AO!UHEO ..SSi:SSMENflSM'° ll i< TWG l>I/A :SSl'-.230 S7!2.885 SS.:.2.025 Sl.S~.000 SlA.56.000 $S88.44CI 5799,800 S8S!t.SCO LOTSfZc ACRE$ 0.17 C.17 0.16 0.!6 O.lo O.!li O.!u 0.16 Co tOT UNIT TYPE SQFT SQFT SQFT SOfT SOFT SOFT !.QFI SQFT \OFT LOTSa; 6.969.60 13.%9.60 6.%'3.60 6.969.6C 6.!-3!.00 6,969.60 6.S34.L'O 6,$69.60 o.9o9.60 !!Ull.:l1NG Ai>JUS 1£0 SO.H. .?.663 2,6€3 2.J.72 3A7'i 3.96! 3,998 2.637 2.n2 _ ~.7~3 YU.R:lU'li ~01J .?01~ 201~ :>O!.! 1015 20lS ~o:..: 20!.!. ~0.5 QUAlfl't' !CtASSi GOOO GOOO GOOO GOOD GOOD GOOO C.000 GuOO GOOD AG€ 20!-! :!(>!.! ~!.~ .201.: :020 !O:!O wi, .:!01.! 2 ..... ~ AD/lf. lMENT" ~E CT'lON · lOT ACIIUSTMENT N/A so S,:7.568 s.i,. 56S $ll.335 so Sll.83:'.> so -S.,.7,568 BUILOJNG AOJUSTME.Nr N/A $0 SB.786 ·SlJ.3,636 -SU').605 ·S236.!50 -S,!,2~5 -$!5. 7,1.; •S7.07!i; ,).(;£·ANO OUill1D" AOJUSTM£NT N/A so so Sl -$-1~.6~:, -546.!n so S! $S.:9& EXTRA FEATI.JRE!. MARKc:TIIAlVE (Y/NI y t y N y y y N ·,· FEATURES A!:>JUSTMENT NIA so S.U.996 $511.79~ ·S.2,1.,6,8,2 ·$970 $30.12 S58.7'3~ $~8 .. 6~ TOTALS AOIUSTM!:NT N/il so Sl25,3SO -s:i,.:m -$186.!4] -$283,.:?./l] 540,317 SJ~.0.5! S:7 •• 3J roT.:ll G~OSS .. AO!USTM£NT NlA Olt 20% ·5* ·.?2~ -n~ 6'¼ 11-; ,. ..... R£CONCIUAT()N S£CTION AOJUSTEDSALE ?R'!Ct S75!.1~ 532~,liO SS3S.Z35 SSG,:,752 s1.~.:.;r,as5 Sl.!72.758 sns.1s, $84:~.s~~ ss~~i;:u.1 .>.OJUSTF.l SAlE-P!l•CE PE"! AOJUH!:O SQ.FT. Sls:2 SllO S31S s10: S-!69 S~.iO 53.i~ S3!7 S3~8, suamr A!llUS1ED SO.FT. 2..663 2.663 2.66.; 2:663 2.663 2.663 2.ti63 2,66> 2.66; fi n~,Mll:O ilECOI\IC 'Lf.ATEOSQ.H. VALi.iE $321 20~2 INDICATED SAtES COMPANISON \IAJ.UE 5857,tU ROUNom ~8>7,000 NO:( W£1uM!EOl·.110RLllG£V~L\.€CFt.U. S<.1.E~ 297 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMSales Comparison Analysis --ZO:!.~ V~6Pf .. ii~N-l Z~~ .?,t,C.:7S ~0:2-00-1~ 2n,~~,s =0.22~19 :!J'22~~')!.19 ?Cl,.,.....,.c7~ 2.02Z-?J0,:.79 ~:,!?,cc.;'=' .?-~~ Ml.Ill(£" 4lif~ c: c~ 02 c ... .,~ 0~ 02 ~2 O:! C2 :; ::! c;: C! . ' ._ . ·-~ ti[ GtBCllt()()O 8F(iO lrGI Y-81 SF91 8t'GO 9'DI 6FGO aFGO 6fGO CIII.T~ SECTION SUllsa:l Sf.UJll/' Jfil SAUl!l w.fl;3 SALE;:4 ~ ~ WE•'; SJU,r£ JUlCi!fS~ !C,S &=. v~ou; DA i-,s SA YfllCtn:io. ,6 SOIJ1hl>O'li CV ,~ SOLllhl'Ofr ~V n!)l!Mfl\Otr.(;fl n S()IJT~Q• r;>J lSS !ILYfRC!rc.ii J/C 6"11" OCH Ill\/~ ~:::, 6AvfRa,rQR ----fOL-0 NUA.11!1:f;/PA!!Cfl.lC !3095002Wl ~309S«:!.!~"iJ 7~(3~0511-' ,.:..,s~; :!le9500l6.C5 7(..:>~0C•\7C: 2Jt)9S<Zl~J 1~500.:!Gl ~>0;s~:;~: l.EGAliS,AAP Nl!M!IUI l!O<OO l!3AOE 1~ia3--c, €30-:00 ! l4Cf 63&:.."C H ""6 l!!Cf-00:?tl~~ E3S-::X: l~H;s 1t:;,o::1o~t :~1'4Zf l!C-00 !73:.:E CS$ESS1.tEff•15AUJt,S-~1• S5.t-:! .:95 s-.1~.,;ac 52.1 !Xi, CC:: SlSSS,!lOO S~.l:iC,"'10 Sl S~.:lllC ss ,x.:x<: S-..lSD:X 5-'. !C::· :-oc ~~$l'~~rrfs.<LE,t,s· c:. 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Cl Hlll6 MAVWOOOCT 168 GfRANllJM CT 1819 HONDIJIW;A'rf:. 343 t1 l!AAFlao 1lR 2111 GEAANIUMCT 171'1l WA~lCT 178 G8'IANIUMCT 318 ROCKICl.LCT ,_ WAVWOOOCT 1781 eAIUW)O$AVE ?.00 STIJ..WA'lm CT 148 GElW\IIUMCT 1815 WOOOSINE CT 1117 N MAFIF.lO llfl 206 OANRM:RCT PoroeU.i~.~226160035 IMIOMoian<::G.MI JOW •• hllltfO LodJnlt F8eillOdo 772!300 ~ 4 01Jt!Sl21 7728l(l 40 1 01/tl5121 712500 ~ 16 OIIOQ'21 772500 67 3 01/13121 ,ng;xJ 38 3 ()'Zl011.21 11?IZX) 6' 202/IWZl 712500 5{I 14~ n2.000 St 6 02124121 n21SOO 56 23 Q2/'26/ltl mroo $4 30 031'1l21'll n2SOO !,& 8 Cl31021:!1 "~ /0 1:, U31'W.l"I 772!0) 43 16 oami:zt 7l?.500 sr 11) 031231'2:1 t72!ro 47 & 03/'241Zt Tl2!!iOO so 15 OS,Z<W'! 71'2!i00 53 13 03/2..GfZl 772500 ~ 31 04/01,'21 rri:o:i 52 8 OCl'01r.:!I 7T;!,SOO 116 10 ooos.-z1 7~ 46 704106121 772500 54 14 ~ 772500 61 2 ()4IIJlll21 772(,00 '5 4 (W12f21 772500 43 13 (WtE,1'21 n2SOO 49 1$ ()1119121 11ZOOO 41 8 04/20r'lt TT'lfJJO 57 12 Ollf.17121 772500 ~8 21).1129'21 7l'l!!S(Jl e2 100VJCnl 772500 6? 1 Oi!',114121 7125!1J 43 18 05r.!0'21 71'2500 l>2 10 ~ 772500 43 12 DB/07121 772{00 62 12 06111/21 ~ 45 2 06/14121 rM:f'tY) $8 4CIGl22/tl Tl'2SX> ◄Q 108/Zll21 71~ 56 16 07/08/Z1 712000 82 7 W!t2/21 712500 Ill; 21 0711:3121 nZ5lO 6'.:I s _, ~ 5S 2 ~ ,=s.i,~ T~ $1.125,000.00 !SS!,429.00 $1,1/S0,000,00 $'1.2Z7 .l56 UXl Sl,260,000.00 $2.-,821.00 ~70,000.00 $1 J)'l 1,002.0I) $1,130,000.00 $ t .300,.."!ie.OO $1,8[1).00),!X) $1,1151.767.00 $Z.51SQ.00l00 $Z,ll85.515'00 $1.14$.000.00 $1,lt2.6311.00 s:ieooooo.oo ~.'31$.131;.00 $1475'XO.OO $1,4Q,TIJ7.00 $U86,000.00 $1.58();1111.00 $44-.,,0fll.00 $e,G,t,(tl,l,(l(t $1.980.000.00 St ,710.$11$.00 $2,300.00>.00 &',?78~00 $1,295,llll,OO $1,302.605,00 $1,500,00).00 $1 JS(e,llll6.00 $1.2!0.oal,OO $1,2 75-881.00 $1 .200.000.00 $1,197,015.00 $1,375,000.00 $1.-.082.1)) $1.1.64,000.00 $1 .061,851.00 s, •• 1n.:;oo.oo $1.253,<IOB.OO $782,000.00 $1,2C8,0G8.00 $1,.SW,000.00 $1.042.~.00 $1. 1~.000.00 $1 ,0!,6, 1()7.00 $'.I00,000.00 $11&6,7U!.CIO S1.58:l.000.00 $~.491,194.00 ,1.214-.000.00 $1,254,01112,00 $3,500.,om.OO S3.843,604.00 $:?,:ml,000.00 Stl.204.610.00 t1 ,300,000.00 $1,481.SH.00 $1,500,000.00 $1,4S:!,66A..OO $1.S&l,000.00 !000. 165.00 $1.390.000.00 $1,080, l&l.00 SU00.000.00 $1.161.~.oo $ll61,oo).00 $Wil,72\.Cl0 $ I ,200.000.00 fl.20>.381.ro $Z,100,000.00 $1,AOS,377.00 $1 ,llll1 .!lllD.00 Sl .251U1Q.00 $1.QQ'.).000,00 $1:;;:s7;!,81.00 $1,8D/XD.OO $1,JSC&,SaOO $2.:195.o:n.oo St,546,JOl .00 $2,430,<al.OO S?l.<123.1110.00 $1 ,3110,000,00 $1,333.347 .ID -s1n.s11.00 Si?.~1.00 $246,62\.IXl $141~.0J $170,25Q.OO $151.761.a) $135.SIS.<P 532.as:l'.<t> $11!113&00 -$1:2213.00 -SIM,4'01.00 $11\l,00'4.00 ~.-.oo $4.78,234.00 $7,00S.OO $2,IIQ6.(I) ~.00 -$2.11&5. 00 $811.08200 S7.861 W -$21Q,OQ(L.00 $42,4,WS.(I) -$357,357,00 -~800..00 $66.768.CIJ -$68,2(111.00 $38,0IR.OO S143,6'04.00 -$t 45,390.00 5181,517,00 •$47 ,338.00 -~00 ,$300.850.00 -5438.,naro -151 ,27Q.OO $5,361.00 -$611:),~00 ~181.00 -$452,613.00 -s94.472.00 47411,6911.00 S406,090.00 -$56,~00 6.74o/, 1aer,i, 16 • .?1% 1:,..07"' a..s'l6 S.31% :?T.51,. ;1.Q.71'!(. ll~ 0.19% ?."7% 3.13% 4.10'16 0.45% 300 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AM~ID UNCodc> -~--~ SubCMMaCauWII M .-810.llfl'II-, LotUnil F$IIOOolo .... Tllldlll,_ • .,,..,. .. I I Ill USAIHlUl£1ll R&'OCM!I.E lRIJST 134 OAN Hlllell Cl n~ 6ll 11 O!lf1!Y.!I $3./::0.000.00 $3.{159.0:11.00 $200,081 .co ~~ ~ I lAWlli.;NCI; A IOM/\StNO TRUST 2-1~ P<:4.YNf:SVI. CI ,ns,o ,, ?.~ w,n.r.n ~-150,000.00 fA. l:;i;).99UXl $9,W?.OO n,,,., $1 11:15 4 DDO 7 1 ~VAUEA. DA\111>-l AUDRl::Y 249 NSAAAEI..DOR n~ S1 13 10'0&'21 s,.sm.000.00 SUJ38.24.00 ..$548,7$1.00 Ci.~S·Y,} G'I034«ICI02 1 <'ADIEU. l(l;HT D 212 ANGURCT 11~ 5iJ 3 1110&21 $1.020,(1(1).00 SIJ8:!,568.00 -$157,4'14.00 ~' !.,.<!t1•,'(.~ G,Elllt'IIM I ~£.l<STHD 239 l'OLIINESIA CT 7729)0 47 n 11118/21 $3,900,IXXl.00 $3.f.18,654-.00 -$:!$1.346.00 •-; "~1~:, 67811:IIIIOM 1 Gill. f.lMJI.V lRIJBT <1811 BI\LSIWCf 77~ 37 I\) 1111&?1 $2.400.000.00 $1,122,()IS.OO -san .w.is.oo ,J·t~ 2:1'Ki S7llD1,20000 1 HIIJSCHAEV UI/Till.lS'I 1158 DANRM:RCT 772500 ~ 1$ 11l30'2l $3.39:1,000.00 $3.048,:!80.00 .S3CQ,740.00 ,;) ')7·,<,) lfflU61~ 1 ~IN. MWSSA8EIHANI 201 WMJlltlOOKc:r 172500 54 16 1210:!/21 $1,S80,0CO.OO $1;343.ffl.00 s:?QG,MS.00 :.~;.,_. ) 117112'1~ 1 ~ ./ <.11.W.Ltl Hl:'t l flUS I 411 ~~r II.!~ ~ 21 12/1Ql21 Sl.4W.OW.W ~.,Ai,, /11,00 ~18.1111.00 1ll,. """' .(;79;!040U.!6 MAA0C> N!Clt(Jl.S U<.: 27(; GHAPl:WOCIOC'T 112:l!O w ,.., ' :!1271' .l1 s, ... ~.000.00 Sl,')14.10\,00 SI '!S.699.<XI -UotCIH SMfTH, MICHAl:L W SUE C 163ij YENOACACT TTZ!B> 61 1 l2/2V.!1 $1.~.000.00 SI, 117,686.00 -$617 ;3l4-CO . 161! I 018 I M3 SRENTALS 1.1.C »1 N 8AAflBJ) OR 772000 43 20 12131121 $1,800, 100.00 S1.l~.O&S.OO ~.035.00 S9l ,Ol28.0IMO -$15.22".s.ll&OO 301 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMParcel_List_20230109090800 "-DD Nmn1t$ StnletNumber fll1IStreet ~ ~Ide IMUrit FSaleDll1a F$aleamCla,t 'Tbta!JuetAmollnt H7'01780001 Ct.EEf, GAR{ VAN 214 GRAF'l:WOOOCT 772fUJ 50 11 011l2121 1,040,000 1.o75.623 :JS,623 3" 5e80iS200006 I.VNX PROPERTIES LL(; l$S7 WOOOBINE CT n'lf:IXJ 66 l1 01/t9/2t m,.ooo (;82,000 ~ WELCH JR. AICHAROA 1!113 MENORCACT 772500 6'l 16 01/21121 490.000 682,000 192,000 39')(, 5679t800000 'ftiOMPSON, TIMOTI-IY J m GA/\Pl:'WOOO CT ~ 50 12 00/1G/21 940,000 1,113.250 173.250 16% ~7911Q00009 FELLOWS. JEFFREY JOHN ?~ MEilDOWLAAI< CT TT?.'iOO 48 111 00/17121 1 01&.100 1,?.86.~ 21048.'i ?0% ~7tll10Clll W/1.RBUIZJON. Ht,'t.ll:HI .I~.Mt:S ?18 !>I\N f-'.1\11:H C ! l/2~ 'i.':: 4 mf.'tln 'C.0.W> e-53.043 'M.043 1:!"!, 5&19'178000& HORAN JR. RICHAAO J ,oo HOl.l YHOCI< CT 772500 59 5 CW0&/21 690,000 671,518 {3~/:>} :,ci80228000t WASTL MARKA-a.&JANE f 1844 Woooa.NECT 772500 05 15 041'28121 569,000 745,046 156.046 26,!, 6878G8aOOOO PINTWAIA JONTHH4 1886 HOt<>URAS AVE. 772500 56 13 05/12121 920,000 M2,500 jfj ~~•1 Ii:>,) 518Mi/20004 JASON & Jll.JF. HOOZ TRUST 186 STILLWATER CT 112.fnJ 57 11 06/01121 2,400,000.00 2.2◄2,799 (;~ ,.!O flo/,j ~ OE80ER. MARK.a& IIAR8ARA 1873 NBAHAMAAVfi 772500 10 12 ooro1m 220.000 220,000 0 ~ se807440008 REST t-lOlll!f'.S BUii Clfft AT 001.0f;N 10 CO\IF.WOOO CT 772500 70 17 ~am 175.000 100658 21 GS8 12% sc,790000007 t..11 srec 2 u.c :25 IIOLLYHOCI< Cf msoo "'9 .. Mr.!~2• l .1?~.'Y"' ?27.•1Yl (,(;7 _.,g.:,, (Z:1%, 58801440004 JOii~ & SUSAN GAWKOWSl<l 1858 APATNfJ CT 772&XJ 64 16 1Cl/U5121 1.325,000 G82.000 (6~:!.•JCO) l~~I°-'...,} 56l08C80003 POOMMISIQ, WAI.UR 5 CO\/EWOOO CT n.2!>00 00 7 1Ml8121 600,000 587,339 \o,: .t~=, ;~:)~t seaoaa 0001 THOI.Wi a flN\UflE£N GORSCHE TRUST S) ANCHORCT 772500 69 1?. 11119121 3.396.000 85:!.500 12.;:;,12.SOOl 1/~'.<>l 16,589,100 13,670,263 II: Ill R 1 1 302 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser Property Summary Site 163 Parcel No 56797760005 Address HOLLYHOCK ~Ql§claimer er Site City l~~~g Site .i~1: 34145 Name I Address HORAN JR, RICHARD J Map No. 7B16 LINDA A MONICA 163 HOLLYHOCK CT City MARCO JSLAND Strap No. 772500 59 5·;016 Section 16 $t .1te FL Township 52 Range 26 Zip 34145 Acres *Estm,ated 0.26 Legal MARCO BCH UNIT 2 8LK 59 LOT 5 MlJ.mg~O 58 Mll!~g~ Rates o •ca1cu!at1ons Sub./Condo 772600 • MARCO BEACH UNIT 2 Use Cod!ll,O O • VACANT RESIDENTIAL School Other Total 4.459 5.881 10.14 Latest Sales History {Not all Sales lire ,led due to Confidcntl.11it Date Book-Page Amount 04/06/21 -930~15 $ 690 ,000 01111121 lli'-·llil $ 545 ,000 03/02/07 !1'-1 ·2043 $ 560,000 08/06/04 ~~21-2663 $ 0 01118/00 2631-27il. $155 .500 08/02187 t 28&-4U $ 65,000 04/01/81 lli-10~ $ 0 09/01/79 l\_3:>1~ '.-5 $33,000 2022 Certified Tax Roll Land Value < + > Im proved Value <·> Market Value <=> Assessed Value (SubJecl to Change) ("'l School Taxable Value <'"l Taxab le Value $671,518 $0 $ 671,518 $ 671.518 S671,S18 $671 ,518 If all Values s ,own above equa O thi ~ arcel w.as created 3ft,-, the Fina! Tax Roi 303 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:32 AMCollier County Property Appraiser Property Summary Parcel NP 57210120008 Site 1944 SAN Add~ess MARCO RD •.o I~£@~ Name I Address BEA ULIEU, BRIAN L.:::& DEBRA G 1944 SAN MARCO RO MARCO Site City ISLAND Site ·= 34145 City MARCO ISLAND Strap No. 773700 221 17B09 State Fl. Zip 34145-6723 Map No. 7809 Section To wn s hip Range 9 52 26 Acres ·Estimsited 0.26 Legal MARCO BCH UNIT 5 BLK 221 LOT 1 OR 1955 PG 822 Millage Area o 58 Mlliagtla1il. o •ca1cutatjon1 Sub./Condo 773700 -MARCO BEACH UNIT 5 Use Code O 1 • SINGLE FAMILY RESIDENTIAL School Other Tota 4 .459 5.681 10.14 Latest Sales History (Nol all Sales are llsl ,:.;I due t o Confidenttallty) Date Book-Page Amount 01 121,21 a~ s 925,000 06/08/94 1955-822 S 70,000 17J01/77 725·1® $ 0 2022 Certified Tax Roll Land Val v e (+l lmprove'1 Value ("} Market Value c-i Save our Home c•l Assessed Value (-! Homest.ead (Subj&ct 10 Cha, g eJ ("l School Taxable Value <-> Additional Homestead (•) Taxable Val e ' J $599,753 $352,836 $952,589 $ 51 ,0F $901,512 $25 ,000 $876,512 $25,000 $851,512 If all Values shov n .-1 nve e qual O this p,.rc:r.l was created after th e F "" Tax Roll 304 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier County Property Appraiser Property Summary Site 1872 N Parcel No 568 0 5640004 Address BAHAMA 'D1sc!ar!lW AVE N nme I Address YA N NUZZI FAMILY TRUST PO BOX 1883 . S·t c· MARCO 1 e tty ISLAND Site .~~~= 34 14 S City RA NCHO SANTA FE Strap No . 772500 68 307616 I State CA Z i p 92067 Map No 7B16 Section 16 Tow ·1s hlp Range 52 26 A crfls ~lilll.l.WJ 0.2 Legal MARCO BCH UNIT 2 BLK 68 LOT 30 MI.U.agQ.Aa.a,u 58 M.iJ.l.ilg e R.,te <: • •caiculations Sub./Condo 772500 • MARCO BEACH UNIT 2 Use Code O 1 • SINGLE FAMILV RESIDENTIAL School Other Tota l I 4.459 5.681 10.1 4 Latest Sales History (Not all Sales are llstitd due to Conf1deMt a llty) Date 03102/21 031 02/21 03/21 /14 08 /30/12 08 /30/12 0 2115/12 0 8/09/01 03/15/99 0 1/10/9S 0 9(15/94 09 /01/90 Book-Page m_5=~ 5914-961 5022 -549 llil.:ii.S. m3~W 4ZU:21i§Q ~3..8~ l 523-16 59 201 9-93 , 1illll.9 ~~"".1 Amount $0 $1,475,000 $945,00 0 $0 $875,000 $950,000 $0 $0 $78,000 $65,000 $ 0 2022 Certified Tax Roll Land Value (+} Improved Va l ue (") Market Value <" 1 Assessed Va lue Subject to Ch a ng e r ("l School Tax able Value c2 1 Taxable Val ue $716,100 $ 746,687 $1,462,787 $1,462 ,787 $1,462,787 $1,462,787 If all Va lues s hown sll,,ve equal O lhh par(:•JI w u c reated a fter th~ F n a Ta x Roll 305 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AM.. Collier County Property A ppraiser Property Summa ry Site 1819 Parcel No 5 67 9 9920005 Addrnss HONDURAS •Ojscl;.;Jrnu AVE Name I Address STOREY JR, BENJAMIN BARCKLEY CAROLINE MARISA STOREY 1819 HONDURAS AVE . MARCO Site City ISLAND Site .~oot! 34 145 City MARCO ISLAND Strap No. 772500 6217B16 State FL To w ns hip 52 Zip 3 4145 Map No. 7816 Section 16 Range 26 Acres 'Est,mate g 0.36 Legal MARCO BCH UNIT 2 BLK 62 LOT 1 Millage Area o ss Mfil.llgJLB, 1k,-_ o 'Cal culatlons Sub./Condo 772500 • MARCO BEACH UNIT 2 Use Code O 1 • SINGLE FAMILY RESIDENTIAL. School Other Tota l 4.459 5 .681 10.14 Latest Sales History !Not all Sel~G ~re listed due to Confidentiality) Date Book-Page Amount 05114121 ill.2:26..;;J $1,500,000 03/25/19 5610-3 3.an $ 0 02122 118 ~Wfl $1 ,130,00 0 D8/06/04 3621·H~5 $1,525,000 04109/99 2S33-1719 $ 110,soo 08/02/93 1851 -54-$ 0 04/01/76 647•ji?_J_} I $ 0 2022 Certified Tax Roll Land Val u e (+) Improved Val ue <•> Market Value (-) Save our Home ("') Assessed Value c-> Homestead Subject to Ch;u ge (=) School Taxable Value 1 ~ J Additlonal Homestead (•J Taxable Val ue t T I $831 ,596 $621,068 $1,452,664 $ 28 500 $1,424,164 $25,000 $1 ,399,164 $25,100 $1 ,374,164 It 1111 Values shc,wn eb,>v e equal O th .s p Rrt Pl v,n , c re3ted flfter the F na Tax Roll 306 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMI I l_ l I . Collier County Property Appraiser Property Summary Site 580 Parcel No 566 68080005 Add ress TRtPOLI •msc)a lmer er . MARCO S ite City ISLAND Name I Address HUNT FAMILY TRUST 580 T RIPOLI CT Site -~~~= 34145 City MARCO ISLAND Strap No. 771900 23 37B16 State F L Township 52 Zip 34145 Map No. 7B16 Section 16 Range 26 Acres •Es ti ma ted 0 .19 Legal MARCO BCH UNIT 1 BLK 23 LOT 3 Mil!Age Ar ea e 58 Mil.ll gu!~"' o $1!cutaUons Sub./Condo 771 900 • MARCO BEACH UNIT 1 Use Code O 1 • SINGLE FAMILY RES IDENTIAL Sch o ol Other Tota l 4 .459 5 .681 10.14 Latest Sales Hi story 2022 Certifi ed Ta x Roll !N o t a ll Sales ore llst"d due to Conf1d entia li ty) Subj e ct In Cha , ge Date Book-Pa ge Amount Land Val u e $644,490 10/28/22 W~3 $ D <•> Improved Val ue ··I $156 ,59 7 02/27/21 5~2-JQZS $779,000 <·> Market Valve $801,087 02/27/21 59Q 2-3QZQ $0 r• i Assessed Value $801,087 07/11 /18 ~)~t $0 (-1 Homestead ---08/17/17 5428-969 $ 0 $25,000 10105/00 2729 -42f $354,000 <•i School Taxable Value $776,08 7 05/12/91 1615 51 1 S 230,000 <. > Additional Ho me st ead $25,000 03101/85 1123•238 4 $126,000 <=J Tax.able Valuo $751,087 07/01/83 103 2-189.J $175,000 If all Values s hown ab ,i ve e q ual O tl\ls p ,1 rcol was c reated after the F na 05/01/83 .111 ~ $0 Tax Roll 307 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier County Property Appraiser Property Summary Site 318 Parcel No 56786760003 Add ress ROCKHILL *D.Jaciairner CT Name I Address KS YOUNG & K L YOUNG TRUST 318 ROCKHILL CT Site City MARCO ISLAND Site .~~~: 34 14 5 City MARCO ISLAND Strap No. 772500 45 27816 State FL Z ip 34145 Map No. 7B16 Section 16 Township Range 52 26 Acres •Estimatr,cj 0.25 Legal MARCO BCH UNIT 2 SLK 45 LOT 2 .Mill.il ge Area o 5B MilJ.Ag.e.Ji~~o *CJlc yfatlons Sub./Condo 772500 -MARCO BEACH UNIT 2 Use Code O 1 -SINGLE FAMILY RESIDENTIAL School Other Total 4 .459 5,681 10.14 Latest S~les History !Not all Sal!!S ant llslad ctue to Confldcnt!ahty} Date Book-Page Amount 06/14/21 lli7..:2.ft $1,200,000 02/09116 5242-27 19 $ 0 04/25/12 ~~! $ 540,000 05/30/02 J0..4-~1.!~2 $ 451,600 10/01/98 2465-2936 $260,000 011011s3 mi-~ s 230,000 01101119 79.i!j W $ o 2022 Certified Tax Roll land Value <•l Improved Value <=> Market Value c-> Save our Home C"> Assessed Value <-) Homestead {Subject to Change I ("l School Ta><able Valua c-1 Additional Homestead <-> Taxable Vahm $895,125 $310,230 $1,205,361 $24,822 $1,180,539 $25,000 S 1,155,539 $25,000 $1 ,130 ,539 If all Values shown ab· ve oqual O th 5 J><!r< EJ wa:<. crea ted after the F n a l Tax Roll 308 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier County Property Appraiser Property Summary Site 201 Parcel No 56794600003 Address WINDBROOK Site City MARCO Site .~oot: 3414 5 ISLAND ,.01sc1aunar er N ame / Address KAM IN, MELISSA BETHA NI Map No. 7B16 2 01 W INDBROOK CT City MA R CO ISLAND Strap No. 772500 5416781 6 Section 16 --I -State Fl Tow n~ 52 ' Rang e 26 Z ip 3414 5 A cres •Estjmate g 0 .36 Legal MARCO BCH UNIT 2 BL.K 54 LOT 16 Millig e Area o 58 Mllli gt B~t,~_o •calcutallons Sub.fCondo 772500 • MARCO BEACH UNIT 2 Usa Code O 1 • S INGLE FAMILY RESIDENTIAL ' _J. School Other Tota I 4 .459 5 .681 10.1 4 Latest Sales History (~Ota I Sa k?s aire 11st •d d ,.e to Conf,d entiallty) Date 12/02/21 12128/20 01 /29/19 01/29/19 09/08/00 09/08/00 09/08/00 07/02/90 10/01(89 10/01 /88 10/01/88 Book-Pa ge §052:.1 §2i .51.1Jl:lli 5594-435 .6.5S~ 27 19-1357 t 2719 -1355 2lli-1~.3 1~lli 1479 94 7 ~l ill 13U:lill Amount $1,550,00 0 $ 742,500 $315,100 $405,200 $465,000 $0 $0 $429,000 $410,000 $355,000 $ 0 2 022 Certified Ta x Roll land Valu e (+) Improved V alue <-1 Market Va l ue (•> Assesse d Val ue (Subject to Chs, ge <'"> School Taxable Value <·> Taxable Valu e I I I .. 1 $832,966 $ 510,369 $ 1,343,335 $1,343,335 $1,343,3 3 5 $1 ,3 43 ,3 35 If all Value s shnwn above equal O this parct·I was crealed altar the F na Tax Roll 309 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMI t Collier County Property Appraiser Property Summary Site 249 N Parcel No 56792640007 Address BARFIELD ~oisclaimec DR S·t c·t MARCO 1 e 1 y ISLAND Site ~~t= 34146 Name I Address LECAVALIER, DAVID=& AUDREY 3710 PEBBLE BEACH RD City NORTHBROOK Map No. 1 Strap No 7B16 . i 772500 51137B1& State IL Section Township Range 16 52 26 Zip 60062 Acres *Est jmated 0.2 Legal MARCO BCH UNIT 2 BLK 61 LOT 13 Mill§p e Are a o 68 I Millage Rates o :cat cu!at,ons Sub.lCondo 772500 • MARCO BEACH UNIT 2 Us e Cod~-· 1 -SINGLE FAMILY RESIDENTIAL J" School Other Total I 4.469 6.681 10.14 Latest Sales History 2022 Certified Tax Roll (Nol all Sale.s are I ,sted duet¢ Confidentiality; 1sub1ec1 to Change) Date Book•Page Amount Land Value $462,760 10/06/21 iQ.2§-2371 $ 1 568,000 c+l Improved Value -1 •• $586,486 --L 10/06/21 ~_22.6-2366 $0 ("'> Market Value ' $1,039,246 04121/9$ lliH-il $0 <•> Assessed Value • . 01101/89 lli1-1909 $85,000 $1,039,246 03/01/87 12&4-l ~Q~ $25,000 <=> School Taxable Value l --$1,039,246 04/01175 .6.1.fi• 17 33 $0 , ... > Taxable Value $1,039,246 .I. If all Value!> sh wn above equal O 1·h1s parcel was created fte the Final Tax Roi 310 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier <:ounty Property Appra ser Property Summary Parcel No 51!804000001 Site 1836 Address MENORCA Pisclmmer CT MARCO Site Cit ISLAND Site _lone 34145 :Nw N ame I Addre s s SM ITH, MICHAEL A=& SUE C 1703 SQUIRE LN Map No. 7B16 City NEW HOPE Strap No. 772500 67 71B1 tl Sectior 16 S tate PA Township 62 Leg al MARCO BCH UNIT:! BLK 67 LO T 7 ~ga.,Ar.e l! •It 58 Sub.lCon d o 712500 -MARCO BEACH UNIT 2 Use Cod a ◄t 1 • SINGLE FAMILY RESIDENTIA Rang-e 26 Zip 18938 Acres j;·sti ma.tfilJ 0.2 .Milli9!3 Rates • .Jd!I.J:ula\J..Qn.i sci,ool ou,er Total 4,459 5.681 10.14 Latest Sales History 2022 Certified Tax Roll 1 'fot .i ll Saler. ar e lis ted due to Confide ,l ialitv ) 09/16/98 0 7/01'75 Boc1k-Page Arri ~ "" filU1M.P..91 $ 1 635 00,!?) 4 ~~9.1;,.ze ... $ a 2.-4 1-3 .?l.1 S 86,000 &2 4-538 $ 0 (SubJ ;t to C hang e) L,u1d Value <+> lm1-3ro v ed Value <""> Market Value <=> Assessed Value ("') Sc hoo Taxable Valu-9 c=> Taxable Value $716,100 $ 401 586 rT-i ,'11 7,68 I 6 $1,117 ,686 $ 1,'1 17,686 If a ll Va lt ~s s 1ow11 above equ'd O 1hIs parcel was ere. ted 11 fter th" Fina l T R<t l 311 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier <:ounty Property Appra t!;ev- Property Sumrnary Parcel No 567.fl7600007 Site 358 MARCO Site Z.ona Address MEADOWLARK Site C ity ISLAND ~N.&: 34145 * Qi~llim~r CT Name I Address GRUBE, LISA JO 40 OAK TERRACE Map No. 7816 City LAKE BLUFF Strap Nc1. 772500 46 7781H Stat e IL Zip 60044 Sectio, Township Range Acres · 1;.stiri~ 16 52 26 0 28 Leg.ti MARCO BCH UNIT;? BLK 46 LOT 7 ~ge Area o 58 _ M.i!i~g~ Rates• .:..Q.@!r:ulati ons Sub./Condo 772500 • MARCI) BEACH UNIT 2 .Use C o <i~ ., 1 · SINGLE FAMILY RESIDENTIAL S c/10 01 Other Tot al 4. 45 9 5.681 10.14 Latest Sates History (Not all Sales are listed due to Conf1d ~n11al 11 ·) bate Boc•k-P a ge Am<>unt 04/06/21 ~, ... 6-.3fil.6 $ 1 472,500 0U/15/17 M 2§.--1fl~ $ 737,500 08104/95 Z..Q!l§§J.a $ 260 000 oi12s195 1,.QJ4:.1.~ $ o 06/01/92 .1LJH.;:;.8Q $ o 04/01/88 13..~B-.VlZ $ 277 ooo 2022 Ce rtified Tax Roll (SubJ . IO < h an g e) L and Value <+> Improved Value ("> M ar k et Value c=> A ssessed Value ("'} Scho o Tax able ValLl'3 <=> Ta :<ab l•~ Va lue $ 1,024,511 $ ?.28,897 $1,263,408 $1 ,253,408 $1,253,408 $1 ,253,408 ff all Val !S ~hown above equal O thi s pan::el was c(£•,led ;►f1 er the Final Ta>-Roll 312 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier County P r op erty Appraiser Pf'operty Sumrnary Site 1857 Parcer N o 56803200006 Address WOODBI NE ·~claimer CT . MARCO Site Cit ·, ISL.AND Name l Address LYNX PROPERTIES I.LC 19 CLAYTON TE.HR Cit'./ St\lNT LOUIS St ate MO Zip 63131 Map No. 7B16 Strap No. 772500 66 11781G Sectio n Township P.anga 1 6 52 26 Acres • 1:_s_w· 141e..d 02 L egdl MARCO SCH UN T 2 8LK 66 LOT 1 Millagl_ALN..ft 58 .Mll~9!:..Bm1..• "Cal u atioos Sub./Condo 772500 • MARCO BEACH UNIT 2 Use Code-~ 0 · VACANT RES\OENTIAL Scr,oo t Other Total 4 459 5.681 10.14 Latest Sal~s History ·Not all Sales a e isled due to Conficleti llity) !'.)ate Boc,k -Puge Am <,unt 0'1/19/21 ~886~1~ $, 77V,OOO 10/19/18 li~.'i ~~.U ~ 526,000 10119118 a§!i HU $ o 0111011s W WJ2 s 630,000 01110115 .§.il4~ $ o 1 ?.127 /12 43110~~46 $ 0 08120/91 li~o-2:~12 $ O 10/01/87 1~.UHj;~ S 50,500 1:?/01/84 11'13-:2'l0 $ 0 09 /01 /75 .el:3-12.§..S $ 0 2022 Ce r1 ifiec1 Tax Roll La r d V.:.lue <+> lmprovud Value ('"> Ma r ket Value (•> As~;essed Value (Subje ,t to l hangel (•) Sc~1ool Taxable Valu e <·> Ta11abll! Value $682,000 $0 $ 682,000 $682,000 $682,0 00 $682,00 0 If all Val .s t,, wn above equal O this r •arcel wos cre.it'!d after the Final Tax Ro i 313 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier c:ounty Pr o p erty Apprai1,er Property Sumrnary Site 1827 z Parcel No 56803520003 Address WOODBINE Site City l~~fzg Site on ~ 34145 Disclaimer CT :N.cru: Name / Add res ~ WG.STL, MARK A=8 . JANE F 1627 WOODBINE C"f Map No. 7816 Ci ,, MARCO ISLAND Strap Ne•. 772500 66 1878'16 Sta t e FL Zip 34145 Section Township Range Acres ·E.sti.o ~ 16 52 26 0 2 Leg al MARCO BCH UNIT?. BLK 66 LO l 19 ~ge Areao 58 MliJ ig~ Rates o ~~~ Sub./Con d o 772500-MARCO BE:ACH UNIT 2 Use Codt O 1 .. SINGLE FAMILY RESIDENTIAL School Other Total 4.459 5.681 10.14 Latest Sales History (Not all Safes a "' listed d ue to Conf ido ,a 11 J Date B ook-Page Am<,u nt 04/05/21 ~~9.6 $ 1 054,000 06/12/06 ,4g.Ji ~-25 84 $ 955,000 09/28/04 1~ 0~2Jhl $ 965 000 O~i/01/79 ftJS-372 $ 0 2022 Certi fied Tax Roll (S u bJe-i;t to r. h ange) L and Value c+~ l m I.:>roved Value <•} Markei Value <·> As sesi;ed Value c~ Sc hoo Taxable Valu 3 <=) Ta:<ablt? Value $716,100 $ :J45,751 $1 ,061,851 $ 1 ,061 ,851 $ 1 1)61 ,8 51 $1 ,061,851 If all Va 1 ~s st o wn above equ,1101h1s parcel wa:; ere•, ted after the Fina l T.i R.;it 314 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier <:ounty Property Appraise r Property Sumrnary Parcel No 56793200006 Site 219 Address GERANlll M ..Qi sc laimer CT . MARCO Site c,t ~ ISLAND Site 2.on e 34145 :Note N,1m e I Addre ss MENZONI , BLAISE Map No. 7B16 49 DEER PATH l~O Ci t,, M LLVILLE Strap Nc1. 772500 52 1 07 B16 State NJ Zip 08332 Section Township Range Acres :J-:fili.n~ 16 52 26 O 2 Leoal MARCO BCH UNIT 2 BLK 52 LOT 10 OR 897 PG 481 .Mll.l§g e Are;~ o 58 M.llJ.!g~ Rates o ~l!~kfuw.i Sub./Condo 772500 -MARC O BE:ACH UNIT 2 Us e Co_dn,_o 1 SINGLE FA MILY RESIDENTIAi Scl1o ol Other Total 4 t 59 5 .681 10.14 Latest Sales History (~ot all Sales are liste d d ue to Con·tdr tlal rt)I) Date Boe k -Page Amo un t 05/28/21 .§_~§.~! $ 1 390.000 0tl/28/20 ~8·1 1 :1'r]§ $683,000 11 /20/09 .4.~ 10-1817 $330,000 09/06/06 ~'.IJi0-3915 $ O 08/04/04 .3.~19.2;-131 $ 910,000 12/01 /80 ~~1..:Af!i $ 0 12101n3 J>Jiit:~J:.O. so 2022 Ce rtifie d Tax Roll (Subj •f to h ange) Land Va lu e <+> lmI:>rov ed Value <=-> Mar ke1 Value <=> A ssessed Value <•> Sthoo Taxab le Valul <=> Tai<abl~ Value $'/16,100 $373,050 $1 ,089,150 $1 ,089,150 $ 1,1189 , 150 $ 1,1)69 , 1 50 If all Valt ~s sl O ''· n abo 'e equ ID th,s parcel Wa!> c;1 e ted after the ~mal To R ,f 315 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier (:ounty Pro perty Apprah,er Pr,operty Sumrnary Site 327 t\. Parcel No 56785960008 Address BARFIELD :'Obcfaimer DR • MARCO Site City ISLAND Site :· one 34145 : ·rn1!l Nttme I Addres s M & S RENTAL !:i LLC W7537 MOLLY MARIE CT Map No. 7B16 City GREENVILLE Strap Nc1. 772500 43 2 1:7816 Sta t e WI Zip 54942 Sectio ·' Township Range Acres •':i;tj 1ll.i!e.d 16 52 26 0 25 Legal MARCO BCH UNIT 2 BLK 43 LOT 20 M.lll.Bge Area o SB M.llJ ag .e Rates• ~~~ Sub./Condo 772500-MARCO Bl:ACH UNIT 2 lJ ~e Codr, •-1 · SINGLE FAM ILY RESIDENTIAL School Other Total 4 .4 59 5.681 10.14 L atent Sales History 2022 Certified Tax Roll (Not all Sales are listed du o to Confid(! 1li111it yi (SubJ~t l o Change) Date Bo<.•k•Pdge Am <>unt Land Value $565,950 1~t/31/21 ti. 0 .. ~!Q.Q $ 1 800 ,100 (+) Improved Value $562,115 06/21121 p~e.2 -i 1n $ 1 350,000 (=) Marke1 Value $ 1, '128,065 12/03/03 _:i_1j5 -577 $800,000 < .. > A s sessed Value $ 1,128,065 0!~/29/01 .2.~i {J_-:2-_ 4aD $260,000 <·> Sc hoo Taxabl e Valua $1,128,065 09/12/00 illSl:.2..48.§ $ 194-,900 10/13/99 2§01.~28 $0 (=) ra:<ab le Value $ 1 ,'128,065 02/03/89 J.4:La:.li§ :s 8 9,900 If all Vah .. ~ sh own a b o re cq, ;:ii O thls parcel was er'· t • ii fter lhe Flfla l T:i) R ·,II 0i'/01/88 .1JJi4-4~ :s 59,900 04/01/88 .1.~~Vi.Z $0 1()/01 /87 .1;1 oJ.:.1.r~ :& 36 000 316 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier ,;ounty Prope rty Apprai:;er Property Summary Site 658 Parcel fl. n Sf:.672800006 Address BAMBOO Disclaimer CT . MARCO Site City ISLJ\ND Name I AddresB BAXTER, TIMO THY~& BRENDA 124 CALICO C T Site .lonE1 34145 "NotE: Cit)/ P/,UPACK Staie PA Zip 184!51 Map No . 7B16 Strap N o. 771900 25 27 7816 Section 16 Township Range 52 26 Acres ~~-stirIli!.Wt O 27 Leg,11 MARCO BCH Ul~IT 1 BLK 25 LOT 27 Mill.age Area .. o sa MiJ~g~. Rates o ~~ iailll.ti.QM Sub./Condo 771900 • MARCO BEACH UNIT 1 Use Codo o O -VACANT RESIDENTIAL Scl1ool Other Total 4 .459 5.681 10.14 Latest Sales History \lot all Sale$ are listed due to Conf1d , , i ialit}I} Jate B or.1k•Pa9e Am<>unl 04/30/21 ~.2.:2.f@ $ 1 399,000 12/03/14 ~0!!9•3~2 $935,000 06/04/02 3.Q 18-2,19-8 $ 720 .000 OB/21/01 2'3 l.9.:17ll $ O 05/21/98 Zil'.l.2.::~S2 $ 47S 000 04/29/97 2~0 J3.~Zfil.Q $ 0 02/06196 ;.:H6:.S :lli $ 450.000 09/01186 jjJ0·1M -i 75 ooo 2022 Certifie 1t Tax Roll (SubJe,:t to l hange) Land Value (+} Improved Value ("") Marke·t Value c=> Assesued Value (:::r) School Taxable Valua ("'> ia1<abl~ Value $ 970,478 $330,251 $1,300,729 $1,300,729 $ 1,:100,729 $ 1 , ~J OO, 729 It a ll Vah Js s hown above equ~I O this parcel w:is ere tcd ; fter the Final T::i : Ro ll 317 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier <:ounty Property Appraiiser Property Sumrnary Site 577 Site City MAHCO ISLft.ND Site 2.o ne 34145 '.'Jt.Q!(! Parcel l\o 51S66836OO00 Address TRIPOLI Di "-~.8.L CT Nume I Addres , BOTTHOF, ROBERT A Map No. 7816 577 TRIPOLI CT Cit!/ MARCO ISLANCl Strap Ne,. 771900 23 107816 State FL Zip 34145 Secti o 11 Township Rang~ Acres :!;.filirr~ 16 52 26 0 23 Lega l MARCO SCH UNIT i BLK 23 LOT 10 M.lllitge Are,i 11• 58 Ml.J ags:. Rates o ~~yla.~ Sub./Con do 771900 • MARC O BF.:ACH UNIT 1 Use Code oft 1 , SINGLE FAMILY RESIDENTIAL Sc l1 ool Other Total 4 .459 5.681 10,14 Latest Sales History 'J ot al l Sates ar t, led due to Confide J1al ity) Date Boc•k-Page Am,e>unt 06/16/21 5976-261 $ 970,000 06/16/21 §].1~58 $ 0 0Jf24/00 ID~M.5 $ 290 ooo m➔t16/97 i34i -~ZS S 186 ooo Oi'/25/95 ~;~Q§ $ 170 000 01101n7 !tlllSt~ $ o 0!>/01172 :4!;.4:7.:ll $ 12 500 2022 Ce rtifi ed Tax Roll (SubJe<;f to C,h ange) Land Value (+} Improved Value (=l M ar ket Value c-> S• ve our Home ( ~ > A sse ssed Value t-> Hom estead 1= Schoo l Taxable Value c Addit i ltnal Homestc<1d ("} T~:<a ble Value $ ll29,537 $ '160,008 $989,545 $ ·15 4,512 $ H35,033 f, 25,000 $ ll10,033 ~i 25,000 $ "/85,033 If all Vah •!S s l 1ow11 above cq IO thi~ parce l was Ct(' t9d. fter t h e Fmal fa.)( Roll 318 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCoflier •:ounty Property Appra ise r Property S u mrnary Site 1808 Parcel ) 56804600003 Address MAYV<J OOD . .QJ~.i;/aimer CT N nme / Address s-ACEY M MAFi TELLO LIV TRU s r 1808 MAYWOOD C T S·t c· MARCO 1 8 rty ISLAND Site l onE: 34145 .tiQ.ll! Clt!r MARCO ISLANl:l Strap Ne,. 772500 68 4 '7B11> State FL Zip 34145-4719 Map No. 7816 Secti o n Township Range Acres ~ ,.Jiliolfilfill 16 52 26 r 2 Leg<ll MARCO BCH U t~IT ;! BLK 68 LO T 4 Millag~t,1..~• 58 M.illi!9!.l Ra tes • .:.,Cfil!alliJ.~ Sub./Condo 772500 • MARCO BEACH UNIT 2 ~ ~ (t 1 ~ SINGLE FAMILY RESIOENTIA ' Scl,ool l Other Total 4 459 5.681 '10 .14 Latest Sa les History 2022 Certified Tax Roll 'llot all Sales are l isted due to Conficl •· •11 alt l irl {SllbJ t •o < hang -.•) .)ate 80<:1k-Pa~ Amount Land Value $116,100 06 /22/21 ~9 18 -6 1.§ $ 2 100,000 c+> Improv ed Value $ 090,277 05/27/09 ~~tfil. $ 1 037,500 <·> Market Value $1,406,377 OS/04/07 ! 1 ': ~lQ1 $588,000 c·> Asses t.ed Value $ 1,406,377 12/01/06 .41.!l 6 -3'i'.97 $ 750,000 c > H ,mestead 5i 25,000 06/02106 ~Je~48 $690,000 04/13/04 ~~(t:~58 $650,000 c=1 S .ho c Taxable Val u e .$ 1 ,:)81 ,377 09/02/03 .J.3.14~W $ 325,000 <-1 Addrtwnal Homeste ,d $ 25,000 07/03 /00 l§..~llW $ 132.000 <=i Ta:<ab l = Value $ 1 ,:J56,377 09/05/89 14137-4:~ .J 60,000 It .ill Vah 1s shown abov " q, 0 t h 1 !> parcel was c1 E: led :,~er the 0"(/01/88 136il7~ :i 70,000 Final T11v. Ro ll OU/01/87 .1 }, 91-6.1 ~ 34,000 07/01175 ~t~il.49 $0 319 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier County Property Appraiser Property S u m n1ary Parcel No 5£1785680003 Site 1701 Address 1WAVECREST ~~!aimer CT tJame I Address MIRIAN R PELLE GRINI REV TRUS l 1 701 WAVECRE S TCT S·t c·t MARCO 1 e I y ISLAND Cr1:1 MARCO ISLAND Strap No. 772500 43 13781 ,; State FL Zip 34146-1 9 55 Map No. 7B16 Section 16 Township Rangll 52 26 Acres :I; s ;ir \ilitl1 0 4 Leg.i i M~RCO BCH UN IT 2 SLK 43 LOT 1.~ MiJlagg_A r.iii.•• so M.11.!i9S; Rates o ~. ulJt ™ Sub./Condo 772500 -MARCO BEACH UNIT 2 U§e Cod~•· 1 • SINGLE FAMILY RESIDENTIAL Scl1001 Other Total 4.~59 5.681 10.14 Latest Sales History (Not all Saler. a ,, 1r. led due to Conf de11t 1htyJ Date Boc,k -Page Am(lunt 0•1115/21 §j1 f-2 7M ~ 900,000 03:/14/19 §6-15..1412 S 0 07125/18 ill~-fJ» $0 04/10198 1A~.ll : 160,000 05/01/86 1~;_53-'!1 $ 76,000 05/01 /88 ,~~-4 ~ S 69 ,900 111O11s1 1NP .. :~t:1i s 4~.ooo 2022 Ce rtified Tax Rol l L an d Vr.1 lue <+> lmp rovi!d Value <·> M ark et Value <-> Sa've our Home ('"> As sesse d Value (~) HO!n(!S lead (Subje,:t lo ha ,,g, I ("'l School Taxable Va l ue 1 ~ > Aoditlo ,al Homeste.id $ 584,107 $ 382,659 $ 966,766 :.74,117 $ 892,649 S 25,000 $867,649 S 25,000 $ 842,649 fall Valur,~ -al nab ,vc equal (I thi s i,arcel wns ereat'!rl ;iftc, the Fin a l Tax Roll 320 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCoflier County Property Appraiser Property Summary Site 5 Parce l N o 56806080003 Address COVEWOOO •01sclaimer CT t-.ame I Addre ss POOMANSKI , WALTER 26852 W APPLE TREE LN . , MARCO Sate Cit~ ISi.ANO Clt:1 BARRINGTON State IL Township 52 Zip 60010 Map No. 7816 Strap No. 772500 69 77B1G Section 16 Rangll 26 Acres .:.f~ 0.36 Legal MARCO SCH UNIT 2 BLK 69 LOT 7 MilJ.ig~e.i!...•• 58 Mll~9f: Rate,_o ~Ji;y.liJ.tons Sub.lCondo 772600 • MARCO BEACH UNIT 2 Us~ct~_o O · VACANT RES □Er~TIAL Scl,ool Other Total 4.459 6.681 10.14 Latest Sales History (Not all Sales a e 1$led due to Conll<leht l . ) Date Bo.:,k-Puge Amount 10/08/21 i~HG~ s &00,000 OU/01113 .4~-&~jll $ 0 03/04104 ;lli.l ~.:UZ a 396,ooo 04/29/99 1~-0·2~.1§ S 62,000 12/01/88 1®il~tl S 105,000 10/01188 1-~~llill $ 79,000 06101/87 12J 3-1 :~~ S 2fi,000 2022 Certified Tax Roll Land V<1lue c +> Im~ rovod Value c•> Market Value t"> Asf;ess~d Value (Sub)c1: I to (. ha ge t = J School Taxable Value (•l Ta,cablc Value $ 587,339 $0 $587,339 $587,339 $ 587,339 $ $87,339 If all Vatu;:s sh•cwn abovl:! equal O th i s r,arc;el was cr~at<? atter t he Fm~I Tax Roll 321 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMCollier ,:ounty Property Appra iiser Property S um rnary Parcel Nc1 58803600004 Site 181 5 Addtess WOO l)BINE Disc laimer C T MARCO Site C ,t 1 ISi.AND Site j!one 34145 'oo Nume I Addres • RMF REVOCA B L E l'RUST 12213 WORTHING TON RD Map No. 7816 Cit?/ OWINGS Mil.LS Strap N,:i. 772500 66 2 17B16 Sta~e MD Zip 21117 Sectio11 ·rownship Range Acres :f,.s.tin~ 1 6 52 26 0 .2 Legal MARCO BCH U f~IT?. BLK 66 LO T 21 OR 1334 PG 1681 Mlli.ige Aren_ o 58 Mi liQ G Rates o ~l(;l latioos Sub./Condu 772500 • MARC O BEACH UNIT 2 Use Cod~.o 1 · SINGLE FAMILY RESIDENTIA L. Scltool Other Total 4 .459 5.681 10 .14 Latest Salgs History \J o t all Sales ar 11 ·ed du e t o Confidl;J, 11:1 11' ) Date 0 7/13/21 07/13/21 08/28/19 1 Z130/14 01/09/12 0 1/09/12 11(03/03 03/01 /88 06/01/76 10/01 /75 Boeo k-P-!90 .s.~~il~ ~9l ~..:.~81 ~6§~-:liM 11Jl.7 ·3]Z6 A.75 5 -1,:l§§ ilri~..:.1~~ 14 :! li:.1Z.J2 1.'.3 ~A :.HiJtl 1~:1.:1S1Z .6J-l:.'L~14 Am<1unt $ 648,500 $ 2 295,000 $0 $0 $ 407 500 $0 $0 $0 $0 $ 9 700 2022 Certified Tax Roll (S ubJe<,.t t o ( h e nge) L.a 1d Value < + > l mpro11 ed Value ("') IIJl'lrke'I Value <;> A ~sessed Value c=> $ .. hoo Taxable Vah.ta 1=1 Ta :,abl·~ Valu e $ '116,100 $ llJ0,201 $ 1 ,!;46,301 $1 ,546,301 $ 1 /,46,30 1 $ 1,f,46 ,301 If all Val '5 sl own abov e e qual O this parcel was c11J •ll"d ~,fter the Final Tn Roi 322 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AM' l Collier County Property Appraiser Property Summary Site 201 Parcel No 56794600003 Address WINDBROOK s·t c·ty MARCO Site Zone 34145 1 e I ISLAND •_N_oJ c : Pi sc laim er CT Name I Address KAMIN, MELISSA BETHANI Map No. 7B16 201 WINDBROOK CT City MARCO ISLAND L Strap No. 772500 54167816 State FL Section Township Range 16 52 26 Zip 34145 Acres :.f.!ilin~ 0.36 Legal MARCO BCH UNIT 2 BLK 54 LOT 16 Mlllag~-· 66 Mi!li9§ Bates o ·Ca !cu]M~ Sub./Condo 772500 -MARCO BEACH UNIT 2 Use Codee 1 • SINGLE FAMILY RESIDENTIAL School Other Total 4.469 5.681 10.14 Latest Sales History /Not al I Sales are I ste <E due to Confldentl ality) Date Book-Page Amount 12/02/21 iQikiill $ 1,550,000 12/28/20 5878-22.R $ 742,500 01/29/19 ID4-4U $ 315, 1 oo 01/29/19 ill~.U $ 405,200 09/08/00 2719-13.ll $ 465,ooo 09/08/00 U1 9.:1.:i~ $ o 09108/00 lli9..1.3.U $ o 07/02/90 illJ..:2lli $ 429,000 10101/89 llii:iAZ $410,000 10/01188 1 ~8.5.:.1 353 $ 356,000 10/01/88 llli..:.Ull $ 0 2022 Certified Tax Ro ll _ _J Subj oct to Change) Land Value <.,.> Improved Value <=> Market Value < .. > Assessed Value (•) Scho o l Taxable Valu e c•> Taxable Value $832,966 $510,369 $ 1,343J335 $1,343,335 $1,343,335 $1,343,335 If ati Values i.h "'" abo. e equal O 1h 11; p arcel was erc?ated fter the Fina Ta x Ro i 323 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 9:49:33 AMl111perial Marine Construction Date : January 9, 20 23 Proposal Subm itted to: Nick Varie Seawall Proposal License: C:36468 PH : 706 .623.9797 482 Pepperwood Cc Marco Island , FL 14 145 Rrnail : m•ari e@gm ail.com This ProposaLJj VaM fo...r-1 2.P .. @l!< Imperial Marine Co nstruction will fumish all materials, equ ipment . labor, supef\'ision, proper msuranc~ and caxes to the follo wing : o Work Description: o Remo,e and dispose of ex ist ing dock, concrete davit bases setting th e boat lift off to the side o Fonn and pour tongue and groove ..cawall panels\\ ith 5,500 PSI co ncre te with fiber mesh usi ng #5 vert ical and f/4 horizonti\l rebar on site per engineering . o Prepare bemi to receive new seawall panels. (By Barge-b ased equipment.) o Jnstall I 00 linear feet of seawall ~\ it h new el evat ion of 12 '' higher w ith (2 ) 5 ' unde rgroun d return s at the neighboring properties. o lnstall I "x2 " P.T pine strips w ith filccr-ex cloth na iled to the panels along length of all pa nels' seams to create proper drainage . o f orm a 12" x 16 " structural concrete sea~all cap using #5 horizonta l and #4 StUTU ps. o Fumi~h and install (I I) l"x l4' Ile back rods covered in Epoxy coted and sleeved in PVC o Form 2'x3'li2 ' dead man anchors cages for tie backs wit~ f/5 rebar mats . o Pow· seawall cap and dead man anchors cages with 5,500 PSI concrete with fiber me sh . o Create 2'x2 ' tren ch alon g ent ire seawall, layer trench wi th he a,y duty fi lter-ex cloth and fi ll with #57 s ton e per city code. COST: $lll1S(1 0 DEP Exemption, City Permit and Engineering: Included What's NOT included in the above cost: Backfill, Sod, Sprinklers, Bushes, Flowers, Trees, Pavers, retaining wa.l.ls, Mangrove removal, Rlp Rap Removal and Dredging unless stated above. TERMS: $5,000 Deposit ls reqUircd upon acceptance, 50% o f bal a nce is due when all seawall panels are poured, 25% of balance Is due when cap has been poured, and balan~ is due upon completion. Acceptance of thi s Proposal: The above prices, speci fi cations. a nd conditions are sntt$fac<ory and arc hcreb~ accepted. Imp eri al Marine Con ~truction. Inc: is au1horized to do the work as specified. Paymencs "111 be made ai. outlined abov e. Special Note0 any additional work other than what J!; stated above will be pe rformed with a signed change order onl)'. SIGN ATURE OF ACCEPTANCE.: _D ATE: __ _ I.MPERIALMARlNESIGN ATURE _______________ DATE: __ _ hnr,erlal \1artne l ·nn-.trui:tlon , Inc . P H : 239,272.6952 or C ell: 239.692.3341 185 7 San Ma.~o Rd. C203 M a rco Island. FL 34145 324 NAL21F202201 CO_NO PARCEL_ID FILE_T ASMNT_YR BAS_STRT ATV_STRT GRP_NO DOR_UC PA_UC SPASS_CD JV JV_CHNG JV_CHNG_CD AV_SD AV_NSD TV_SD TV_NSD JV_HMSTD AV_HMSTD JV_NON_HMSTD_RESD AV_NON_HMSTD_RESD JV_RESD_NON_RESD AV_RESD_NON_RESD JV_CLASS_USE AV_CLASS_USE JV_H2O_RECHRGE 21 50040007 R 2022 3 8 4 66 66 4688561 1548063 1548063 1548063 1548063 736391 736391 3952170 811672 21 50080009 R 2022 3 8 3 66 66 4954008 1055775 1055775 1055775 1055775 63546 63546 4890462 992229 21 50120008 R 2022 3 8 3 66 66 3928655 912670 912670 912670 912670 98705 98705 3829950 813965 21 50160000 R 2022 3 8 3 66 66 3766815 938311 938311 938311 938311 211743 211743 3555072 726568 21 50240001 R 2022 3 8 2 66 66 3749256 794898 794898 794898 794898 139578 139578 3609678 655320 21 50280003 R 2022 3 8 1 69 69 352992 181650 181650 181650 181650 122142 122142 230850 59508 21 50290006 R 2022 5 8 5 99 99 27555 27555 27555 27555 27555 27555 27555 21 50320002 R 2022 3 8 3 66 66 4561884 859346 859346 859346 859346 4561884 859346 21 50320109 R 2022 3 8 1 60 60 356152 27400 27245 27400 27245 15295 15140 340857 12105 21 50360004 R 2022 3 8 3 66 66 5066364 955302 955302 955302 955302 5066364 955302 21 50360101 R 2022 10 87 87 3741 3741 3741 0 0 3741 3741 21 50400003 R 2022 3 8 2 66 66 2584609 539634 539634 539634 539634 40819 40819 2543790 498815 21 50400100 R 2022 10 87 87 324351 324351 324351 0 0 324351 324351 21 50440005 R 2022 3 8 2 66 66 1556539 671837 671837 671837 671837 453019 453019 1103520 218818 21 50440102 R 2022 10 87 87 449522 449522 449522 0 0 449522 449522 21 50480007 R 2022 3 8 2 66 66 2920176 579104 579104 579104 579104 2920176 579104 21 50480104 R 2022 10 87 87 103200 103200 103200 0 0 103200 103200 21 50520006 R 2022 3 8 3 66 66 5628060 1210248 1210248 1210248 1210248 5628060 1210248 21 50560008 R 2022 3 8 4 66 66 4197983 1457723 1441213 1457723 1441213 706133 689623 3491850 751590 21 50600007 R 2022 3 8 4 66 66 4780867 1430733 1430733 1430733 1430733 561697 561697 4219170 869036 21 50600104 R 2022 3 8 1 66 66 1094977 332300 332300 332300 332300 129427 129427 965550 202873 21 50640009 R 2022 3 8 3 66 66 5702604 1201903 1201903 1201903 1201903 5702604 1201903 21 50680001 R 2022 3 8 1 66 66 1318770 291571 291571 291571 291571 1318770 291571 21 50680108 R 2022 10 87 87 507712 507712 507712 0 0 507712 507712 21 50720000 R 2022 10 87 87 709500 709500 709500 0 0 709500 709500 21 50760002 R 2022 7 8 5 93 93 11200 11200 11200 11200 11200 11200 11200 21 50800001 R 2022 10 87 87 679131 679131 679131 0 0 679131 679131 21 50840003 R 2022 3 8 1 66 66 1112490 203327 203327 203327 203327 1112490 203327 21 50880005 R 2022 3 8 1 60 60 1017201 201050 201050 201050 201050 181327 181327 835874 19723 21 50960006 R 2022 1 1 5 1 1 27125 27125 25948 27125 25948 27125 25948 21 51000004 R 2022 5 8 5 99 99 11330 11330 11330 11330 11330 11330 11330 21 51040006 R 2022 1 1 5 1 1 109685 109685 109685 109685 109685 109685 109685 21 51080008 R 2022 1 1 5 1 1 220545 133373 133373 108373 83373 220545 133373 21 51120007 R 2022 3 8 1 60 60 228139 90132 90132 90132 90132 86872 86872 141267 3260 21 51160009 R 2022 1 1 5 1 1 62976 57570 57570 32570 25000 62976 57570 21 51200008 R 2022 3 8 5 60 60 28500 700 700 700 700 28500 700 21 51240000 R 2022 3 8 5 60 60 146819 5595 5506 5595 5506 2039 1950 144780 3556 21 51480006 R 2022 4 8 5 0 0 3575 3575 3575 3575 3575 3575 3575 21 51520005 R 2022 4 8 5 0 0 4125 4125 4125 4125 4125 4125 4125 21 51560007 R 2022 1 1 5 1 1 68948 68948 68948 68948 68948 68948 68948 21 51600006 R 2022 1 1 5 1 1 39060 28921 28921 3921 3921 39060 28921 21 51640008 R 2022 5 8 5 99 99 9900 9900 9900 9900 9900 9900 9900 21 51720009 R 2022 4 8 5 7 7 14660 14660 14660 14660 14660 14660 14660 21 51760001 R 2022 5 8 5 99 99 35475 35475 35475 35475 35475 35475 35475 21 51840002 R 2022 1 1 5 1 1 87151 87151 81931 87151 81931 87151 81931 21 51880004 R 2022 1 1 5 1 1 128235 49203 49203 24203 24203 128235 49203 21 51960005 R 2022 3 8 1 60 60 243461 176894 139505 176894 139505 175427 138038 68034 1467 21 51960403 R 2022 10 87 87 124431 124431 124431 0 0 124431 124431 21 51960801 R 2022 3 8 5 60 60 504595 16704 16704 16704 16704 504595 16704 21 52000003 R 2022 3 8 5 60 60 25878 857 857 857 857 25878 857 21 52040005 R 2022 3 8 5 60 60 115375 2600 2600 2600 2600 115375 2600 21 52080007 R 2022 1 1 5 2 2 119949 119949 115497 119949 115497 119949 115497 21 52120006 R 2022 3 8 1 60 60 301561 40828 40590 40828 40590 35121 34883 266440 5707 21 52160008 R 2022 4 8 1 7 7 78566 78566 78566 78566 78566 78566 78566 21 52160105 R 2022 10 87 87 623481 623481 623481 0 0 623481 623481 21 52200007 R 2022 10 87 87 688000 688000 688000 0 0 688000 688000 21 52240009 R 2022 10 87 87 710898 710898 710898 0 0 710898 710898 21 52280001 R 2022 10 87 87 387000 387000 387000 0 0 387000 387000 21 52320000 R 2022 3 8 5 66 66 240000 10000 10000 10000 10000 240000 10000 21 52360002 R 2022 10 86 86 314643 314643 314643 0 0 314643 314643 21 52400001 R 2022 5 8 1 99 99 55000 55000 55000 55000 55000 55000 55000 21 52480005 R 2022 3 8 3 66 66 4562076 883927 883927 883927 883927 4562076 883927 21 52520004 R 2022 3 8 3 66 66 5673030 1160991 1160991 1160991 1160991 5673030 1160991 21 52560006 R 2022 7 8 1 87 87 3066608 3066608 2620813 445795 0 3066608 2620813 21 52600005 R 2022 3 8 1 66 66 1386000 279561 279561 279561 279561 1386000 279561 21 52600102 R 2022 3 8 1 67 67 164651 93335 82907 93335 82907 87109 76681 77542 6226 21 52720008 R 2022 5 8 1 99 99 222500 222500 195250 222500 195250 222500 195250 21 52760000 R 2022 5 8 1 99 99 43877 43877 38503 43877 38503 43877 38503 21 52800009 R 2022 3 8 1 66 66 634356 107798 107798 107798 107798 634356 107798 21 52840001 R 2022 10 71 71 96960 96960 96960 0 0 96960 96960 21 52880003 R 2022 10 71 71 216631 216631 216631 0 0 216631 216631 21 52920002 R 2022 10 87 87 439650 439650 439650 0 0 439650 439650 21 52920206 R 2022 3 8 1 67 67 271215 130100 130100 130100 130100 120805 120805 150410 9295 21 52920303 R 2022 1 1 5 1 1 135468 135468 118583 135468 118583 135468 118583 21 52920400 R 2022 5 8 5 99 99 12150 12150 12150 0 0 12150 12150 21 52960004 R 2022 10 86 86 6254586 6254586 6254586 0 0 6254586 6254586 21 53000002 R 2022 10 86 86 2979550 2979550 2979550 0 0 2979550 2979550 21 53040004 R 2022 10 87 87 627740 627740 627740 0 0 627740 627740 21 53080006 R 2022 10 86 86 2015200 2015200 2015200 0 0 2015200 2015200 21 53080103 R 2022 10 87 87 280000 280000 280000 0 0 280000 280000 21 53080200 R 2022 10 86 86 280000 280000 280000 0 0 280000 280000 21 53120005 R 2022 10 87 87 631700 631700 631700 0 0 631700 631700 21 53160007 R 2022 10 87 87 667330 667330 667330 0 0 667330 667330 21 53200006 R 2022 10 86 86 656320 656320 656320 0 0 656320 656320 21 53240008 R 2022 5 8 5 99 99 8672 8672 8672 8672 8672 8672 8672 21 53280000 R 2022 1 1 1 1 1 550421 313629 313629 288129 263129 550421 313629 21 53320009 R 2022 3 8 5 60 60 84000 1540 1540 1540 1540 84000 1540 21 53321008 R 2022 3 8 5 60 60 100800 1848 1848 1848 1848 100800 1848 21 53321105 R 2022 3 8 5 60 60 111000 2035 2035 2035 2035 111000 2035 21 53360001 R 2022 5 8 5 99 99 100 100 100 100 100 100 100 21 53400000 R 2022 3 8 5 60 60 32940 604 604 604 604 32940 604 21 53440002 R 2022 5 8 5 99 99 13153 13153 13153 13153 13153 13153 13153 21 53480004 R 2022 1 1 1 1 1 280657 165430 165430 140430 115430 280657 165430 21 53520003 R 2022 1 1 1 1 1 547642 382609 382609 357109 332109 547642 382609 21 53560005 R 2022 5 8 1 99 99 101304 101304 101304 101304 101304 101304 101304 21 53600004 R 2022 5 8 1 99 99 40440 40440 40440 40440 40440 40440 40440 21 53640006 R 2022 1 1 1 1 1 268447 169104 169104 144104 119104 268447 169104 21 53680008 R 2022 1 1 1 1 1 271500 178652 178652 153652 128652 271500 178652 21 53720007 R 2022 1 1 1 1 1 335612 215163 215163 190163 165163 335612 215163 21 53760009 R 2022 5 8 5 99 99 34140 34140 34140 34140 34140 34140 34140 21 53800008 R 2022 3 8 5 60 60 29940 549 549 549 549 29940 549 21 53801007 R 2022 5 8 5 99 99 15000 15000 15000 15000 15000 15000 15000 21 53804004 R 2022 1 1 2 1 1 760761 545399 545399 520399 495399 760761 545399 21 53805003 R 2022 5 8 5 99 99 3522 3522 3522 3522 3522 3522 3522 21 53806002 R 2022 1 1 1 1 1 320841 320841 249777 320841 249777 320841 249777 21 53807001 R 2022 1 1 1 1 1 256815 159923 159923 134923 109923 256815 159923 21 53808000 R 2022 5 8 5 99 99 9175 9175 9175 9175 9175 9175 9175 21 53809009 R 2022 5 8 5 99 99 4772 4772 4772 4772 4772 4772 4772 21 53810001 R 2022 1 1 5 1 1 230369 186404 186404 161404 136404 230369 186404 21 53811000 R 2022 5 8 5 99 99 6200 6200 6200 6200 6200 6200 6200 21 53812009 R 2022 5 8 5 99 99 17218 17218 17218 17218 17218 17218 17218 21 53813008 R 2022 5 8 5 99 99 12173 12173 12173 12173 12173 12173 12173 21 53814007 R 2022 1 1 2 1 1 671601 351760 351760 326760 301760 671601 351760 21 53815006 R 2022 5 8 5 99 99 22050 22050 22050 22050 22050 22050 22050 21 53815103 R 2022 1 1 1 1 1 247033 148779 148779 123779 98779 247033 148779 21 53815200 R 2022 3 8 5 60 60 30000 550 550 550 550 30000 550 21 53815307 R 2022 3 8 5 60 60 36360 667 667 667 667 36360 667 21 53815404 R 2022 3 8 5 60 60 30000 550 550 550 550 30000 550 21 53815501 R 2022 5 8 5 99 99 6721 6721 6721 6721 6721 6721 6721 21 53815608 R 2022 5 8 5 99 99 18050 18050 18050 18050 18050 18050 18050 21 53815705 R 2022 3 8 5 60 60 60660 1112 1112 1112 1112 60660 1112 21 53815802 R 2022 3 8 5 60 60 51600 946 946 946 946 51600 946 21 53816005 R 2022 3 8 5 60 60 32940 604 604 604 604 32940 604 21 53816102 R 2022 3 8 5 60 60 29940 549 549 549 549 29940 549 21 53816209 R 2022 3 8 5 60 60 35940 659 659 659 659 35940 659 21 53816306 R 2022 5 8 5 99 99 16788 16788 16788 16788 16788 16788 16788 1 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:31:06 PM 325 2022 User’s Guide Department Property Tax Data Files Florida Department of Revenue Property Tax Oversight 2022 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM FLORIDA 326 i Table of Contents Introduction ....................................................................................................................................................... ii Name – Address – Legal (NAL) Files ................................................................................................................ 1 Fields 1-4 – Parcel Identification Fields .......................................................................................................... 2 Fields 5-7 – Stratification Fields ..................................................................................................................... 3 Fields 8-10 – Use Information Fields .............................................................................................................. 5 Fields 11-17 – Parcel Value Fields ................................................................................................................. 8 Fields 18-35 – Classified Use Fields ............................................................................................................ 10 Fields 36-40 – Parcel Change Information Fields ......................................................................................... 12 Fields 41-53 – Land and Improvement Information Fields ............................................................................ 13 Fields 54-73 – Sale Information Fields ......................................................................................................... 17 Fields 74-90 – Owner and Fiduciary Information Fields ................................................................................ 21 Fields 91-102 – Parcel Location Information Fields ...................................................................................... 23 Field 103 – Alternate Key ............................................................................................................................. 25 Fields 104-107 – Homestead Portability Information Fields .......................................................................... 25 Fields 108-109 - Homestead Portability Information Fields..……………………………………………………...26 Fields 110-154 – Exemption Value Fields .................................................................................................... 26 Fields 155-161 – Data Management Information Fields ............................................................................... 28 Sales Data Files (SDF) .................................................................................................................................... 30 Fields 1-3 – Parcel Identification Fields ........................................................................................................ 31 Fields 4-5 – Stratification Fields ................................................................................................................... 32 Field 6 – Use Code ...................................................................................................................................... 33 Fields 7-9 – Parcel Location Information Fields ............................................................................................ 33 Fields 10-20 – Sale Information Fields ......................................................................................................... 34 Fields 21-23 – Data Management Information Fields ................................................................................... 35 Name – Address – Personal ............................................................................................................................ 37 Fields 1-6 – Account Identification Fields ..................................................................................................... 38 Fields 7-15 – Account Value Fields .............................................................................................................. 39 Fields 16-27 – Owner and Fiduciary Information Fields ................................................................................ 40 Fields 28-31 – Property Location Information Fields .................................................................................... 42 Field 32 – Alternate Key ............................................................................................................................... 42 Field 33 – Exemption Value Field ................................................................................................................. 42 Fields 34-36 – Data Management Information Fields ................................................................................... 43 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 327 ii Intended Users This User’s Guide is designed for anyone who accesses the various comma delimited tax data files that the Department of Revenue publishes. Its intent is to explain the assessment data that the Department processes and reviews under sections 193.114 and 193.1142, Florida Statutes. The Department’s data requirements are subject to change annually. New standards are in red, underlined text. The Property Tax Oversight program will not update the 2022 version of the User’s Guide to include any changes in subsequent years. The Department is again publishing a summary-level field directory alongside the User’s Guide, called the 2022 User’s Guide Quick Reference. It contains field names, titles, lengths, and requirements for all three files. It also includes copies of the User’s Guide’s larger tables. The Excel workbook is available on Property Tax Oversight’s Data Portal. Introduction Each section of the guide defines the data fields and field formatting specifications for the relevant tax roll or file type. These three types are the real property roll (Name – Address – Legal, or NAL), the Sale Data File (SDF), and the tangible personal property roll (Name – Address – Property, or NAP). Property appraisers electronically submit their rolls on the following schedule: x July 1, 2022 - preliminary assessment rolls (NAL, NAP, and SDF) x October 2022 - initial final assessment rolls (NAL, NAP, and SDF) x After final certification - final assessment rolls that incorporate all changes the value adjustment board made (NAL, NAP, and SDF) The Department analyzes each submission for compliance with the requirements stipulated in Florida Statutes and the Department’s prescribed rules. During this analysis, the Department computes new fields and rearranges the file into the format detailed in this document. The files publicly available through the Department and county property appraisers do not contain confidential records, such as any social security numbers and the records of property owners exempt from public records disclosure under s. 119.071, F.S. The Department publishes the NAL, NAP, and SDF as comma-delimited files (with the file extension .csv) with field names in the header row. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 328 Section 1 Name – Address – Legal (NAL) Files Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 329 2 Field 1 – Column A – CO_NO County Number. This field indicates the two-digit number the Department assigned to each Florida county. This entry has a fixed length and should appear as a two-digit number. Note: The Department assigned these numbers before 1997, when Dade County's name changed to Miami-Dade County. “Miami-Dade” appears alphabetically as beginning with “D” in the table and for coding purposes. County Numbers County # County Name County # County Name 11 Alachua 45 Lake 12 Baker 46 Lee 13 Bay 47 Leon 14 Bradford 48 Levy 15 Brevard 49 Liberty 16 Broward 50 Madison 17 Calhoun 51 Manatee 18 Charlotte 52 Marion 19 Citrus 53 Martin 20 Clay 54 Monroe 21 Collier 55 Nassau 22 Columbia 56 Okaloosa 23 Miami-Dade 57 Okeechobee 24 DeSoto 58 Orange 25 Dixie 59 Osceola 26 Duval 60 Palm Beach 27 Escambia 61 Pasco 28 Flagler 62 Pinellas 29 Franklin 63 Polk 30 Gadsden 64 Putnam 31 Gilchrist 65 Saint Johns 32 Glades 66 Saint Lucie 33 Gulf 67 Santa Rosa 34 Hamilton 68 Sarasota 35 Hardee 69 Seminole 36 Hendry 70 Sumter 37 Hernando 71 Suwannee 38 Highlands 72 Taylor 39 Hillsborough 73 Union 40 Holmes 74 Volusia 41 Indian River 75 Wakulla 42 Jackson 76 Walton 43 Jefferson 77 Washington 44 Lafayette Field 2 – Column B – PARCEL_ID Parcel Identification Code. This field contains a unique code based on a parcel coding system applied uniformly within the county. The local property appraiser manages the uniform coding system, so parcel Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 330 3 ID formats vary by county. This entry has a variable length and can contain up to 26 alphanumeric characters. Examples (two of several systems property appraisers use): x County A may use a section/township/range/subdivision/block/lot coding system: 12-3N-45-6789-101-112 x County B may use a seven-digit leading and four-digit extension system: 1234567-1234 Field 3 – Column C – FILE_T File (Roll) Type. This field indicates the file type. This entry has a fixed length and should appear as the character “R” to designate that the data relates to real property. Field 4 – Column D – ASMNT_YR Assessment Year. This field indicates the assessment year. The roll is based on the property appraiser's assessment as of January 1 of the assessment year. This entry has a fixed length and should appear as a four-digit number. Note: The Department generates field 5 (Basic Stratum) through field 7 (Group Number) for statistical analysis during the roll approval process. Field 5 (Basic Stratum) groups parcels into strata by the property's predominant use. Field 6 (Active Stratum) refines the basic strata according to each stratum's total assessed value and suitability for analysis. Field 7 (Group Number) subdivides each active stratum according to just value and parcel count. Fields 6 and 7 will be blank for parcels excluded from the Department's statistical analysis. Field 5 – Column E – BAS_STRT Basic Stratum. This field indicates the basic stratum number the Department assigns according to the property classification established by s. 195.096(3)(a), F.S. In addition to the statutorily outlined property classifications (strata 01-07), additional Department-defined strata segregate properties that are not suitable for sampling purposes. The Department assigns parcels to a stratum based on the land use code (field 8), value, and classified use. The stratum table identifies each basic stratum by number, property type, and use code(s). This entry has a fixed length and should appear as a two-digit number. The stratum table is on the following page. Field 6 – Column F – ATV_STRT Active Stratum. This field indicates the active stratum number for parcels assigned to basic strata 01- 07. If the assessed value for any of those seven strata constitutes less than 5 percent of the total assessed value of all seven strata, the parcels are reassigned to active stratum 8. Because of the field length, active stratum entries will not include a leading zero. This field will be blank for parcels assigned to basic strata 09-13. This entry has a fixed length and should appear as a one-digit number. Property Currently Included in Statistical Analysis Stratum Definition Applicable Use Codes 01 Residential property consisting of one primary living unit, including, but not limited to, single- family residences, condominiums, cooperatives, and mobile homes 001, 002, 004, and 005 02 Retirement homes and residential property that consists of two to nine primary living units 006 and 008 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 331 4 03 Non-homestead agricultural and other use- valued property 050 - 069 and 097 04 Vacant and miscellaneous residential 000 and 007 NOTE: Use Code 007 will be sampled in stratum 001 for Volusia County. 05 Non-agricultural acreage and other undeveloped parcels 010, 040, and 099 06 Improved commercial and industrial property (including multi-family residential with 10 units or more) 003, 011 - 039, and 041 - 049 07 Taxable institutional or governmental, utility, locally assessed railroad, oil, gas and mineral land, subsurface rights, and other real property 070 - 096 and 098 (where taxable value is greater than $0.00) Property Currently Excluded from Statistical Analysis Stratum Definition Applicable Use Codes 08* When one or more of the above strata constitutes less than 5% of the total assessed value of all suitable real property in a county All use codes, if conditions are met 09 Homestead Agricultural 050 - 069 and 097 10 Government/Institutional Use Codes where Taxable Value = $0 070 - 096 and 098 (where taxable value is $0.00) 11 New construction greater than just value All non-agricultural use codes if conditions are met 12 New construction greater than assessed value –Agricultural properties All agricultural use codes (051-069, and 097) if conditions are met 13 Residential Common Area/Elements 009 *Stratum 08 is only assigned as an active stratum (field 6, ATV_STRT). Field 7 – Column G – GRP_NO Group Number. This field denotes the group number assigned to parcels based on an analysis of just value. The Department stratifies each active stratum into four groups for statistical analysis and either one or two additional groups that contain property with abnormally high or low value. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-digit number. The group stratification process is described below. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 332 5 Group Stratification Process 1. All parcels in the statutory stratum are arrayed in ascending order by just value. 2.At the top of the parcel array, all parcels comprising the first 5% of the stratum’s just value are sub-stratified into group 5 and removed from further consideration to enhance the representativeness of the remaining groups for sampling purposes. 3. Any individual parcels comprising 15% or more of the remaining stratum just value are sub-stratified into group 6 and removed from further consideration to enhance the representativeness of the remaining four groups for analysis and sampling purposes (any parcel removed by this step is studied independently from the sample study). 4. After segregating groups 5 and 6 as outlined above and starting at the top of the remaining parcel array, the parcels within the first quarter (25%) of the array are placed in group 1. 5. Continuing down the parcel array, the process in step 4 is repeated until all parcels in the stratum are placed within four groups (1-4), each having approximately the same number of parcels. Note: At each of the break points for a group, if additional parcels exist with the same just value as the one that reaches the break point, then those parcels are included in the preceding group. This occurs most often in the vacant residential and agricultural strata. All parcels with the same just value must be assigned the same group number from the initial calculation process. Field 8 – Column H – DOR_UC DOR Land Use Code. This field indicates the land use code associated with each type of property. The property appraiser assigns the use code based on Department guidelines. If a parcel has more than one use, the appraiser assigns a code according to the property's predominant use. This entry has a fixed length and should appear as a three-digit number ranging from 000 through 099. Use Code Residential 000 Vacant Residential – with/without extra features 001 Single Family 002 Mobile Homes 004 Condominiums 005 Cooperatives 006 Retirement Homes not eligible for exemption 007 Miscellaneous Residential (migrant camps, boarding homes, etc.) 008 Multi-family - fewer than 10 units 009 Residential Common Elements/Areas Commercial 003 Multi-family - 10 units or more 010 Vacant Commercial - with/without extra features 011 Stores, one story 012 Mixed use - store and office or store and residential combination 013 Department Stores 014 Supermarkets 015 Regional Shopping Centers 016 Community Shopping Centers 017 Office buildings, non-professional service buildings, one story 018 Office buildings, non-professional service buildings, multi-story 019 Professional service buildings Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 333 6 Use Code 020 Airports (private or commercial), bus terminals, marine terminals, piers, marinas 021 Restaurants, cafeterias 022 Drive-in Restaurants 023 Financial institutions (banks, saving and loan companies, mortgage companies, credit services) 024 Insurance company offices 025 Repair service shops (excluding automotive), radio and T.V. repair, refrigeration service, electric repair, laundries, Laundromats 026 Service stations 027 Auto sales, auto repair and storage, auto service shops, body and fender shops, commercial garages, farm and machinery sales and services, auto rental, marine equipment, trailers and related equipment, mobile home sales, motorcycles, construction vehicle sales 028 Parking lots (commercial or patron), mobile home parks 029 Wholesale outlets, produce houses, manufacturing outlets 030 Florists, greenhouses 031 Drive-in theaters, open stadiums 032 Enclosed theaters, enclosed auditoriums 033 Nightclubs, cocktail lounges, bars 034 Bowling alleys, skating rinks, pool halls, enclosed arenas 035 Tourist attractions, permanent exhibits, other entertainment facilities, fairgrounds (privately owned) 036 Camps 037 Race tracks (horse, auto, or dog) 038 Golf courses, driving ranges 039 Hotels, motels Industrial 040 Vacant Industrial -with/without extra features 041 Light manufacturing, small equipment manufacturing plants, small machine shops, instrument manufacturing, printing plants 042 Heavy industrial, heavy equipment manufacturing, large machine shops, foundries, steel fabricating plants, auto or aircraft plants 043 Lumber yards, sawmills, planing mills 044 Packing plants, fruit and vegetable packing plants, meat packing plants 045 Canneries, fruit and vegetable, bottlers and brewers, distilleries, wineries 046 Other food processing, candy factories, bakeries, potato chip factories 047 Mineral processing, phosphate processing, cement plants, refineries, clay plants, rock and gravel plants 048 Warehousing, distribution terminals, trucking terminals, van and storage warehousing 049 Open storage, new and used building supplies, junk yards, auto wrecking, fuel storage, equipment and material storage Agricultural 050 Improved agricultural 051 Cropland soil capability Class I 052 Cropland soil capability Class II 053 Cropland soil capability Class III 054 Timberland - site index 90 and above 055 Timberland - site index 80 to 89 056 Timberland - site index 70 to 79 057 Timberland - site index 60 to 69 058 Timberland - site index 50 to 59 059 Timberland not classified by site index to Pines 060 Grazing land soil capability Class I 061 Grazing land soil capability Class II 062 Grazing land soil capability Class III 063 Grazing land soil capability Class IV Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 334 7 Use Code 064 Grazing land soil capability Class V 065 Grazing land soil capability Class VI 066 Orchard Groves, citrus, etc. 067 Poultry, bees, tropical fish, rabbits, etc. 068 Dairies, feed lots 069 Ornamentals, miscellaneous agricultural Institutional 070 Vacant Institutional, with or without extra features 071 Churches 072 Private schools and colleges 073 Privately owned hospitals 074 Homes for the aged 075 Orphanages, other non-profit or charitable services 076 Mortuaries, cemeteries, crematoriums 077 Clubs, lodges, union halls 078 Sanitariums, convalescent and rest homes 079 Cultural organizations, facilities Governmental 080 Vacant Governmental - with/without extra features for municipal, counties, state, federal properties and water management district (including DOT/State of Florida retention and/or detention areas) 081 Military 082 Forest, parks, recreational areas 083 Public county schools - including all property of Board of Public Instruction 084 Colleges (non-private) 085 Hospitals (non-private) 086 Counties (other than public schools, colleges, hospitals) including non-municipal government 087 State, other than military, forests, parks, recreational areas, colleges, hospitals 088 Federal, other than military, forests, parks, recreational areas, hospitals, colleges 089 Municipal, other than parks, recreational areas, colleges, hospitals Miscellaneous 090 Leasehold interests (government-owned property leased by a non-governmental lessee) 091 Utility, gas and electricity, telephone and telegraph, locally assessed railroads, water and sewer service, pipelines, canals, radio/television communication 092 Mining lands, petroleum lands, or gas lands 093 Subsurface rights 094 Right-of-way, streets, roads, irrigation channel, ditch, etc. 095 Rivers and lakes, submerged lands 096 Sewage disposal, solid waste, borrow pits, drainage reservoirs, waste land, marsh, sand dunes, swamps 097 Outdoor recreational or parkland, or high-water recharge subject to classified use assessment Centrally Assessed 098 Centrally assessed Non-Agricultural Acreage 099 Acreage not zoned agricultural - with/without extra features Field 9 – Column I – PA_UC Property Appraiser Land Use Code. This field may contain county-defined use codes. Please contact the county property appraiser for information relevant to the data in this field. This field is left blank if the property appraiser does not include locally defined land use codes or does not further define the land use codes. This entry has a fixed length and should appear as a two-digit number. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 335 8 Field 10 – Column J – SPASS_CD Special Assessment Code. This field contains a code indicating special assessment considerations applicable to a parcel. This field is left blank if not applicable. This entry has a fixed length and should appear as a one-digit number. Special Assessment Codes Code Definition 1 Pollution Control Device(s) 2 Land subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted 3 Land subject to a building moratorium Field 11 – Column K – JV Just Value. This field contains the property appraiser’s opinion of market value after an adjustment for the criteria defined in s. 193.011, F.S. Counties must annually notify the Department of the percentage adjustment they make for each use code. This entry has a variable length and can contain up to 12 digits. Note: Adjustment rates are available on the Department's website. See DR-493 for the tax year. Field 12– Column L – JV_CHNG Just Value Change. This field records the total change in just value between the preliminary roll the Department approves in July and the final NAL roll the property appraiser submits as certified to the tax collector. This field is not applicable to the preliminary roll and will only be filled on the initially certified final NAL file and, if required, the second final NAL file, certified after the value adjustment board concludes. Just value changes in the range of -$100 to $100 or value changes resulting from parcel splits or combinations are not recorded in this field. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Examples: x If the just value on the preliminary NAL was $100,000 and the just value on the final NAL is $105,000, the value increased by $5,000. The JV_CHNG entry is 5000. x If the just value on the preliminary NAL was $100,000 and the just value on the final NAL is $95,000, the value decreased by $5,000. The JV_CHNG entry is -5000. Note: This is the only field where the value can be either positive (increase in just value) or negative (reduction in just value). Field 13 – Column M – JV_CHNG_CD Just Value Change Code. This field contains a code that indicates the reason for the (most substantial) change in just value recorded in field 12. If the value changed for more than one reason, only the primary cause of the value change will be coded. This field is left blank if not applicable. This entry has a fixed length and should appear as a two-digit number. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 336 9 Just Value Change Codes Code Definition 01 Value adjustment board (VAB) change 02 Court required change 03 Revised valuation by a property appraiser because of receipt or discovery of additional information relating to the physical characteristics of the property after a taxpayer has filed a VAB petition but before VAB has issued a ruling 04 Revised valuation by a property appraiser because of receipt or discovery of additional information relating to the physical characteristics of the property without a filed VAB petition 05 Revised valuation by a property appraiser because of continued analysis, receipt, or discovery of additional information relating to the property (other than its physical characteristics) after a taxpayer has filed a VAB petition but before the VAB has issued a ruling 06 Revised valuation by a property appraiser because of continued analysis, receipt, or discovery of additional information relating to the property (other than its physical characteristics) without a filed VAB petition Field 14 – Column N – AV_SD Assessed Value – School District. This field indicates assessed value for school district assessments. School and non-school assessed value may differ if a parcel is subject to assessment limitations that are not applicable to school district assessments. These include the 10 percent assessment increase limitation on non-homestead property and locally adopted assessment limitations on high-water recharge property and historic property used for commercial or non-profit purposes. This entry has a variable length and can contain up to 12 digits. Field 15 – Column O – AV_NSD Assessed Value – Non-School District. This field contains the total assessed value for non-school district assessment purposes. School and non-school district assessed value may differ if a parcel is subject to assessment limitations applicable only to non-school district assessments. These include the 10 percent assessment increase limitation on non-homestead property and locally adopted assessment limitations on high-water recharge property and historic property used for commercial or non-profit purposes. This entry has a variable length and can contain up to 12 digits. Field 16 – Column P – TV_SD Taxable Value – School District. This field contains the taxable value for school purposes, which is based on school assessed value. The additional $25,000 homestead exemption and local option homestead exemptions are not applicable to the school district's taxable value. Descriptions for NAL exemptions (fields 110-153) state whether each exemption is applicable to the school district. This entry has a variable length and can contain up to 12 digits. Field 17 – Column Q – TV_NSD Taxable Value – Non-School District. This field indicates the taxable value for county purposes, which is based on non-school district assessed value (field 15). Only exemptions adopted by municipalities are not applicable to the county's taxable value. Descriptions for NAL exemptions (fields 110-153) state whether each exemption is applicable to the county taxable value. This entry has a variable length and can contain up to 12 digits. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 337 10 Note: Fields 18 through 35 provide detail on just value and non-school assessed value. The difference between the just and assessed values in each pair of fields should be solely because of the classification in question. The sum of just values in these fields should equal the total just value in field 11. Likewise, the sum of assessed values in these fields should equal the non-school assessed value (field 15, AV_NSD). The only exceptions will be parcels with municipally adopted classifications (fields 30-33). Field 18 – Column R – JV_HMSTD Just Value – Homestead Property. This field indicates the just value of only the portion of the property that is subject to the Save Our Homes assessment increase limitation (s. 193.155, F.S.). This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 19 – Column S – AV_HMSTD Assessed Value – Homestead Property. This field indicates the assessed value of only the portion of the property that is subject to the Save Our Homes assessment increase limitation (s. 193.155, F.S.). This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 20 – Column T – JV_NON_HMSTD_RESD Just Value – Non-Homestead Residential Property. This field indicates the just value of only the portion of the property that is non-homestead residential property subject to the 10 percent assessment limitation under s. 193.1554, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 21 – Column U – AV_NON_HMSTD_RESD Assessed Value – Non-Homestead Residential Property. This field contains the assessed value of only the portion of the property that is non-homestead residential property subject to the 10 percent assessment limitation under s. 193.1554, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 22 – Column V – JV_RESD-NON_RESD Just Value – Residential and Non-Residential Property. This field reflects the just value of only the portion of the property that is residential or non-residential property and subject to the 10 percent assessment limitation under s. 193.1555, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 23 – Column W – AV_RESD-NON_RESD Assessed Value – Residential and Non-Residential Property. This field indicates the assessed value of only the portion of the property that is residential or non-residential property and subject to the 10 percent assessment limitation under s. 193.1555, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 24 – Column X – JV_CLASS_USE Just Value – Classified Use (Agricultural Land Value). This field contains the just value of only the portion of the parcel that is classified as agricultural. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 338 11 Field 25 – Column Y – AV_CLASS_USE Assessed Value – Classified Use (Agricultural Land Value). This field reflects the assessed value of only the portion of the parcel that is classified as agricultural. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 26 – Column Z – JV_H2O_RECHRGE Just Value – High-water Recharge (Land Value). This field indicates the just value of only the portion of the parcel that is classified as high-water recharge under s. 193.625, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 27 – Column AA – AV_H2O_RECHRGE Assessed Value – High-water Recharge (Land Value). This field indicates the assessed value of only the portion of the parcel that is classified as high-water recharge under s. 193.625, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 28 – Column AB – JV_CONSRV_LND Just Value – Conservation Land. This field indicates the just value of only the portion of the parcel classified as conservation land under s. 193.501, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 29 – Column AC – AV_CONSRV_LND Assessed Value – Conservation Land. This field indicates the assessed value of only the portion of the parcel classified as conservation land under s. 193.501, F.S. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 30 – Column AD – JV_HIST_COM_PROP Just Value – Historic Commercial Property. This field indicates the just value of only the portion of the property that is classified as historic property used for commercial purposes under s. 193.503, F.S. This field can include the value of either a county or municipal classification. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 31 – Column AE – AV_HIST_COM_PROP Assessed Value – Historic Commercial Property. This field indicates the assessed value of only the portion of the property that is classified as historic property used for commercial purposes under s. 193.503, F.S. This field can include the value of either a county or municipal classification. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 32 – Column AF – JV_HIST_SIGNF Just Value – Historically Significant Property. This field indicates the just value of only the portion of the property that is classified as historically significant under s. 193.505, F.S. This field can include the value of either a county or municipal classification. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 33 – Column AG – AV_HIST_SIGNF Assessed Value – Historically Significant Property. This field indicates the assessed value of only the portion of the property that is classified as historically significant under s. 193.505, F.S. This field can include the value of either a county or municipal classification. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 339 12 Field 34 – Column AH – JV_WRKNG_WTRFNT Just Value – Working Waterfront Property. This field indicates the just value of only the portion of the property that has a reduced assessment because it is a working waterfront under section 4(j), Article VII of the State Constitution. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 35 – Column AI – AV_ WRKNG_WTRFNT Assessed Value – Working Waterfront Property. This field indicates the assessed value of only the portion of the property that has a reduced assessment because it is a working waterfront under section 4(j), Article VII of the State Constitution. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 36 – Column AJ – NCONST_VAL New Construction Value. This field indicates the just value of new construction since the previous assessment. New construction should include improvements new to the parcel, even though they may have been moved from another parcel, e.g., an existing mobile home moved to the parcel. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 37– Column AK – DEL_VAL Deletion Value. This field indicates the reduction in just value resulting from the deletion of improvements on the property since the previous assessment. Deletion includes the removal, destruction, or demolition of improvements. The data is entered as a positive number. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 38 – Column AL – PAR_SPLT Parcel Split/Combine Flag. This field contains a five-digit code denoting whether the parcel was split or combined since the previous year’s assessment. The first digit reflects whether the action was a split or combination. The remaining four digits reflect the two-digit month and two-digit year of occurrence. This field is left blank if not applicable. This entry has a fixed length and should appear as a five- digit number. Examples: x For a split that occurred in April 2016, the correct code is “10416.” x For a combination that occurred in April 2016, the correct code is “20416.” Parcel Split/Combine Codes Code Definition 1 Parcel Split 2 Parcel Combine Field 39 – Column AM – DISTR_CD Disaster Code. This field is reserved for use when a natural disaster has affected the value of a number of parcels large enough to affect the Department’s summary statistics for the county. The Department uses this code to analyze the effects of wide-spread natural disasters on property values. Counties must contact the Department before using this code. This field is left blank if not applicable. The Department must determine the entry in this field. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:53 PM 11 FLORIDA 340 13 Disaster Codes Code Definition 1 Toxic Drywall 2 Hurricane Field 40 – Column AN – DISTR_YR Disaster Year. This field is reserved for use when a natural disaster has affected the value of a number of parcels large enough to affect the Department's summary statistics for the county. It contains the year in which the natural disaster in field 39 occurred. Counties must contact the Department before completing this field. This field is left blank if not applicable. This entry has a fixed length and should appear as a four-digit number. Field 41 – Column AO – LND_VAL Land Value. This field indicates either the land's just value under s. 193.011, F.S., or the land's classified use value, whichever is applicable. An entry is required for all property except condominiums, cooperatives, and homeowners associations’ property. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 42 – Column AP – LND_UNTS_CD Land Unit Code. This field contains a code indicating the unit of measurement that is the basis for the assessment of the land. An entry is required for all property except condominiums, cooperatives, and homeowners associations’ property. This field is left blank if not applicable. This entry has a fixed length and should appear as a one-digit number. Land Unit Codes Code Measurement Method 1 per acre 2 per square foot 3 per front foot or per effective front foot (all lots with typical depth) 4 per front foot or per effective front foot (all lots with non-typical depth) 5 per lot or tract 6 combination of any of the above Field 43 – Column AQ – NO_LND_UNTS Number of Land Units. This field indicates the number of land units used as the basis of assessment of the land. An entry is required for all property except condominiums, cooperatives, and homeowners associations’ property. The value in this field should directly correlate to the land unit code in field 42. This entry has a variable length and can contain up to 12 digits. Property appraisers received the following instructions when completing this field for the current assessment rolls: Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 341 14 x If code 1 is indicated in field [42, Land Unit Code], enter the number of acres (as a whole number, which will be assumed to be a two-decimal place entry, or as a two-decimal place entry). NOTE: Only when field [42, Land Unit Code] has a code 1 is a decimal entry permitted in field [43, Number of Land Units]. For all other entries in field [42, Land Unit Code] (codes 2–6), the corresponding entry in field [43, Number of Land Units] must be a whole number. x If code 2 is in field [42, Land Unit Code], enter the number of square feet (whole number). x If code 3 is in field [42, Land Unit Code], enter the number of front feet or effective front feet (whole number). x If code 4 is in field [42, Land Unit Code], enter the number of front feet or effective front feet (whole number). x If code 5 is in field [42, Land Unit Code], enter the number of lots or tracts (whole number). x If code 6 is in field [42, Land Unit Code], leave blank. Field 44 – Column AR – LND_SQFOOT Land Square Footage. This field contains the equivalent square footage of the site regardless of the information in fields 42 and 43. The entries in this field appear as whole numbers and are not necessarily the basis of land valuation by the county. An entry is required for all property except condominiums, cooperatives, and homeowners associations’ property. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 45 – Column AS – DT_LAST_INSPT Date of Last Physical Inspection. This field contains a code denoting the month and year of the last physical inspection of a parcel. Inspection may be either on-site or through image technology. The first two digits indicate the month of inspection; the second two digits indicate the year of inspection. An entry is required for all land use codes. If the true date of last physical inspection is not known, then the appropriate entry should be four zeroes (0000). This entry has a fixed length and should appear as a four-digit number. Example: x March 2015 will be expressed as “0315.” Field 46 – Column AT – IMP_QUAL Improvement Quality. This field contains a code denoting the general overall quality of the predominate structure(s) on the property. Property appraisers may use the Marshall and Swift/Marshall Valuation Service, other cost manuals, or appraisal/construction textbooks to establish general guidelines for improvement quality. Ratings reflect the “average” established by the reference source, not the average structure specific to the county where the property is located. An entry is required for all improved land use codes where the predominate structure is not valued as a special feature. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-digit number. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 342 15 Improvement Quality Codes Improvement Quality Accepted Numeric Code Minimum/Low Cost 1 Below Average 2 Average 3 Above Average 4 Excellent 5 Superior 6 Field 47 – Column AU – CONST_CLASS Construction Class. This field contains a code denoting the general overall construction class of the predominate structure(s) on the property. The classes are those established in the Marshall Valuation Service Manual – Section 1. An entry is required for all improved commercial, industrial, governmental, and institutional property. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-digit number. Construction Class Codes Improvement Construction Class Marshall Valuation Service Codes Accepted Numeric Code Fireproof Steel A 1 Reinforced Concrete B 2 Masonry C 3 Wood (include steel studs) D 4 Steel Frame/incombustible walls/roof S 5 Field 48 – Column AV – EFF_YR_BLT Effective Year Built. This field indicates the primary structure’s effective year built. It is the year the primary structure was actually built, adjusted to compensate for any substantial changes that affect the structure's remaining economic life. The effective year built is often used as the basis of calculating a structure’s depreciation. This field is required for all improved use codes. This field will be blank if not applicable. This entry has a fixed length and should appear as a four-digit number. Example: x A home built in 1987 has an actual age of 37years. Because of recent renovations, the effective age is only 10 years. The effective year built for the assessment year 2020 would be 2010 (i.e., 2020 assessment less 10 years = 2010 effective year built). Field 49 – Column AW – ACT_YR_BLT Actual Year Built. This field indicates the year the parcel's primary structure was built. This field is required for all improved use codes. This field will be blank if not applicable. This entry has a fixed length and should appear as a four-digit number. Field 50 – Column AX – TOT_LVG_AREA Total Living or Usable Area. This field reflects the total effective area of all improvements on the property, excluding improvements classified as special features. This is the total area of all floors on Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 343 16 any multi-story building and the total area of all property record cards that share the same unique parcel number. The effective building area is measured in square feet and begins with the building's base area, which is the building type's major area. Property appraisers may apply percentage factors to the square footages of other building areas such as attached garages, attached carports, porches, utility rooms, and offices. These percentage factors may be less than or greater than one, depending on the unit cost of the other area(s) relative to that of the base area. For example, the percentage factor for a garage attached to a single-family home typically would be less than one, while the percentage factor for an enclosed office area in a warehouse typically would be greater than one. The effective base area is the sum of the base area's square footage and the adjusted square footages of all other attached building areas. This field is left blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 51 – Column AY – NO_BULDNG Number of Buildings. This field indicates the parcel's total number of buildings excluding improvements classified as special features. An entry is required for all improved land use codes except condominiums (004). This field will be blank if not applicable. This entry has a variable length and can contain up to four digits. Examples: x An office complex with 15 office buildings, entry = 15 x Single-family residential structure, entry = 1 Field 52 – Column AZ – NO_RES_UNTS Number of Residential Units. This field indicates the number of residential units on the parcel. Entry is required for all improved land use codes that contain at least one residential unit. This field should be blank for transitory residential structures such as hotels, motels, and dormitories. This field will be blank if not applicable. This entry has a variable length and can contain up to four digits. Examples: x An apartment complex with 10 buildings which each contain 20 units, entry = 200 x An individual condominium, entry = 1 x A residence with a detached parent/grandparent suite, entry = 2 x A commercial property with an on-site manager's residence, entry = 1 Field 53 – Column BA – SPEC_FEAT_VAL Special Feature Value. This field reflects the just value assigned to special features. There are no special feature codes for single-family residential condominiums or single-family residential co- operatives. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. A list of special features is available on the Department’s website. Note: Fields 54 (Multi-Parcel Sale – Sale 1) through 73 (Sale Change Code – Sale 2) relate to parcels sold in either the previous or current calendar year. The data for these fields comes from the SDF, which always accompanies the NAL file submission. The Department merges selected SDF fields with the submitted NAL for general informational purposes and statistical analysis. The merged NAL includes information for up to two sales occurring in the relevant time frame. Field header names that end with "SAL1" correspond to the first selected sale. Field header names ending in "SAL2" correspond to the second selected sale. Sale selection is not necessarily based on chronological occurrence. The Department selects those sales most suitable for Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 344 17 statistical analysis. Lacking a sale suitable for analysis, the Department includes other sales. For information pertaining to all sales submitted for each parcel, the user should refer to the corresponding SDF. Field 54 – Column BB – MULTI_PAR_SAL1 Multi-Parcel Sale – Sale 1. This field contains a code indicating the county clerk's recording system if the transaction included multiple parcels. This field will be blank if there are no current multi-parcel sales posted to the parcel. This entry has a fixed length and should appear as a one-character alphanumeric entry. Multi-Parcel Sale Codes Code Definition C Multiple parcel transaction denoted by matching clerk of the court Instrument Number D Multiple parcel transaction denoted by matching official record book and page number Field 55 – Column BC – QUAL_CD1 Qualification Code – Sale 1. This field contains a code denoting the property appraiser’s sales qualification decisions. The qualification codes reflect certain characteristics of the transfer, which the Department often uses to judge a sale's suitability for statistical analysis. This field will be blank if no current sales are posted to the parcel. This entry has a fixed length and should appear as a two- digit number. Note: The following code definitions are applicable to sales occurring in 2022. The codes are also available on the 2022 Complete Submission and Roll Evaluation Standards page. Sale Qualification Codes Code Definition Real property transfers qualified and included in sales ratio analysis: 01 Transfers qualified as arm’s length because of examination of the deed or other instrument transferring ownership of real property 02 Transfers qualified as arm’s length because of documented evidence Real property transfers qualified but excluded from sales ratio analysis: 03 Arm’s length transaction at time of transfer, but the physical property characteristics changed significantly after the transfer AND prior to the January-1 assessment date, or transfer included property characteristics not substantially complete at the January 1 assessment date (use these subcodes: 1-parcel split, 2-parcel combination, 3-new construction, 4-deletion, 5-disaster, 6-other (including multiple changes), 7-remodel/renovation, 8-incomplete construction) 04 Arm’s length transaction at time of transfer, but the legal characteristics changed significantly after the transfer AND prior to the January 1 assessment date 05 Arm’s length transaction transferring multiple parcels with multiple parcel identification numbers (deed must be recorded on all parcels included in the transaction, and the full sale price, as calculated from the documentary stamp amount, must be reflected on all parcels) 06 Arm’s length transaction transferring a single parcel that crosses one or more county lines Real property transfers disqualified because of examination of the deed or other real property transfer instrument: 11 Corrective Deed, Quit Claim Deed, or Tax Deed; deed bearing Florida documentary stamp at the minimum rate prescribed under chapter 201, F.S.; transfer of ownership in which no documentary stamps were paid Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM I I 11 FLORIDA 345 18 Sale Qualification Codes Code Definition 12 Transfer to or from financial institutions (use code 18 for government entities); deed stating “In Lieu of Foreclosure” (including private lenders) 13 Transfer conveying cemetery lots or parcels 14 Transfer containing a reservation of occupancy for more than 90 days (life estate interest) 15 Removed - not currently accepted; reserved for future use 16 Transfer conveying ownership of less than 100% undivided interest 17 Transfer to or from a religious, charitable, or benevolent organization or entity 18 Transfer to or from a federal, state, or local government agency (including trustees (or board) of the Internal Improvement Trust Fund, courts, counties, municipalities, sheriffs, or educational organizations as well as FDIC, HUD, FANNIE MAE, and FREDDY MAC) 19 Transfer to or from bankruptcy trustees, administrators, executors, guardians, personal representatives, or receivers 20 Transfer to or from utility companies 21 Contract for Deed; Agreement for Deed (does not include Warranty Deed associated with seller financing) Real property transfers disqualified because of documented evidence: 30 Transfer between relatives or between corporate affiliates (including landlord-tenant) 31 Transfer involving a trade or exchange of land (does not include 1031 exchanges) 32 Transfer involving an abnormal period of time between contract date and sale date (examples: pre- construction sales, pre-development sales) 33 Transfer that included incomplete or unbuilt common property 34 Transfer satisfying payment in full of a prior property contract 35 Transfer involving atypical amounts of personal property 36 Transfer involving atypical costs of sale 37 Transfer in which property’s market exposure was atypical; transfer involving participants who were atypically motivated; transfer involving participants who were not knowledgeable or informed of market conditions or property characteristics 38 Transfer that was forced or under duress; transfer that was to prevent foreclosure (occurs prior to date shown in judgment order for public sale) 39 Transfer in which the consideration paid for real property is verified to be different than the consideration indicated by documentary stamps 40 Transfer in which the consideration paid for real property is verified to be significantly influenced by non-market financing or assumption of non-market lease 41 Other, including duplicate recordings and Rehabbed sales; requires approval https://floridarevenue.com/property/Documents/2022code41req.pdf 42 Transfer involving mortgage fraud per a law enforcement agency’s notification of probable cause 43 Transfer where the sale price (as the documentary stamps indicate) is verified to be an allocated price as part of a package or bulk transaction Real property transfers qualification decision pending: 98 Unable to process transfer because of transfer instrument errors (examples: incomplete or incorrect legal description, incorrect grantor) 99 Transfer was recorded or otherwise discovered in the previous 90 days and qualification decision is pending; invalid for transfers recorded or otherwise discovered more than 90 days earlier Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 346 19 Field 56 – Column BD – VI_CD1 Vacant/Improved Code – Sale 1. This field contains a code indicating V for vacant property or I for improved property to describe what the sale price includes, not what the property was at the time of sale. This field will be blank if no current sales are posted to the parcel. This entry has a fixed length and should appear as a one-character alphanumeric entry. Vacant/Improved Codes Code Definition V Vacant land I Improved property Field 57 – Column BE – SALE_PRC1 Sale Price – Sale 1. This field contains the sale price indicated by documentary stamps on the deed. This field will be blank if no current sales are posted to the parcel. This entry has a variable length and can contain up to 12 digits. Field 58 – Column BF – SALE_YR1 Sale Year – Sale 1. This field indicates the year of the transaction listed. This field will be blank if no current sales are posted to the parcel. This entry has a fixed length and should appear as a four- digit number. Field 59 – Column BG – SALE_MO1 Sale Month – Sale 1. This field indicates the month of the transaction listed (“01” for January, “02” for February, etc.). This field will be blank if no current sales are posted to the parcel. This entry has a fixed length and should appear as a two-digit number if applicable. Field 60 – Column BH – OR_BOOK1 Official Record Book Number – Sale 1. This field indicates the official record book number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk’s office uses a Clerk Instrument Numbering system or if no current sales are posted to the parcel. This entry has a variable length and can contain up to six alphanumeric characters. Field 61 – Column BI – OR_PAGE1 Official Record Page Number – Sale 1. This field indicates the official record book's page number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk's office uses a Clerk Instrument Numbering system or if no current sales are posted to the parcel. This entry has a variable length and can contain up to six alphanumeric characters. Field 62 – Column BJ – CLERK_NO1 Clerk’s Instrument Number – Sale 1. This field contains the Clerk’s Instrument Number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk's office uses the OR Book/OR Page system or if no current sales are posted to the parcel. This entry has a variable length and can contain up to 20 digits. Field 63 – Column BK – SAL_CHNG_CD1 Sale Change Code – Sale 1. This field contains a code indicating any significant changes in property characteristics that occurred between the sale date and the assessment reporting date. This field will Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM I I 11 FLORIDA 347 20 be blank if no current sales are posted to the parcel. This entry has a fixed length and should appear as a one-digit number. Sale Change Codes Code Significant Change 1 Split 2 Combine 3 New Construction 4 Deletion 5 Disaster 6 Other (requires explanation to the Department if used) 7 Remodel and renovation Field 64 – Column BL – MULTI_PAR_SAL2 Multi-Parcel – Sale 2. Refer to field 54's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a one-character alphanumeric entry. Field 65 – Column BM – QUAL_CD2 Qualification Code – Sale 2. Refer to field 55's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a two- digit number. Field 66 – Column BN – VI_CD2 Vacant/Improved Code – Sale 2. Refer to field 56's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a one-character alphanumeric entry. Field 67 – Column BO – SALE_PRC2 Sale Price – Sale 2. Refer to field 57's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a variable length and can contain up to 12 digits. Field 68 – Column BP – SALE_YR2 Sale Year – Sale 2. Refer to field 58's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a four-digit number. Field 69 – Column BQ – SALE_MO2 Sale Month – Sale 2. Refer to field 59's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a two-digit number. Field 70 – Column BR – OR_BOOK2 Official Record Book Number – Sale 2. Refer to field 60's description. This field will be blank if the clerk’s office uses a Clerk Instrument Numbering system or if fewer than two current sales are posted to the parcel. This entry has a variable length and can contain up to six alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 348 21 Field 71 – Column BS – R_PAGE2 Official Record Page Number – Sale 2. Refer to field 61's description. This field will be blank if the clerk’s office uses a Clerk Instrument Numbering system or if fewer than two current sales are posted to the parcel. This entry has a variable length and can contain up to six alphanumeric characters. Field 72 – Column BT – CLERK_NO2 Clerk’s Instrument Number – Sale 2. Refer to field 62's description. This field will be blank if the clerk’s office uses the OR Book/OR Page system or if fewer than two current sales are posted to the parcel. This entry has a variable length and can contain up to 20 digits. Field 73 – Column BU – SAL_CHNG_CD2 Sale Change Code – Sale 2. Refer to field 63's description. This field will be blank if fewer than two current sales are posted to the parcel. This entry has a fixed length and should appear as a one- digit number. Field 74 – Column BV – OWN_NAME Owner’s Name. This field contains the primary owner’s name. This entry has a variable length and contains up to 30 alphanumeric characters. Field 75 – Column BW – OWN_ADDR1 Owner’s Mailing Address – Line 1. This field contains the first line of the primary owner's street or P.O. box mailing address. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 76 – Column BX – OWN_ADDR2 Owner’s Mailing Address – Line 2. This field contains the second line of the primary owner's street or P.O. box mailing address, if necessary. If unnecessary, the field will be blank. This entry has a variable length and contains up to 40 alphanumeric characters. Field 77 – Column BY – OWN_CITY Owner's Mailing Address – City. This field indicates the city of the primary owner's mailing address. Only the city name appears in this field. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 78 – Column BZ – OWN_STATE Owner's Mailing Address – State. This field contains the state, territory, or country of the primary owner's mailing address. This entry has a variable length and can contain up to 25 alphanumeric characters. Field 79 – Column CA – OWN_ZIPCD Owner's Mailing Address – U.S. ZIP Code. This field contains the designated five-digit United States ZIP code of the primary owner's mailing address. If the address is not in the U.S., this field will be blank. This entry has a fixed length and should appear as a five-digit number. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 349 22 Field 80 – Column CB – OWN_STATE_DOM Owner’s State of Domicile. This field indicates the postal abbreviation for the primary owner's state or territory of domicile. The entry will appear as “FC” if the primary owner resides in a foreign country. This entry has a fixed length and should appear as a two-character alphanumeric entry. Note: Fields 81 through 88 concern fiduciaries responsible for paying tax bills. Before 2012, s. 193.114(1)(p), F.S., required fiduciary information. The statute was amended in 2012 and this information is no longer required. These fields will be blank whether or not an account has a fiduciary. Field 81 – Column CC – FIDU_NAME Fiduciary's Name. This field contains the name of the person or entity responsible for paying the tax bill, if different from the owner. This entry should be blank. Field 82 – Column CD – FIDU_ADDR1 Fiduciary's Mailing Address – Line 1. This field contains the first line of the fiduciary's street or P.O. box mailing address. This entry should be blank. Field 83 – Column CE – FIDU_ADDR2 Fiduciary's Mailing Address – Line 2. This field contains the second line of the fiduciary's street or P.O. box mailing address, if needed. This entry should be blank. Field 84 – Column CF – FIDU_CITY Fiduciary's Mailing Address – City. This field indicates the city of the fiduciary's mailing address. Only the city name appears in this field. This entry should be blank. Field 85 – Column CG – FIDU_STATE Fiduciary's Mailing Address – State. This field contains the state, territory, or country of the fiduciary's mailing address. This entry should be blank. Field 86 – Column CH – FIDU_ZIPCD Fiduciary's Mailing Address – U.S. ZIP Code. This field contains the designated five-digit United States ZIP code of the fiduciary's mailing address. If the address is not in the U.S., this field will be blank. This entry should be blank. Field 87 – Column CI – FIDU_CD Fiduciary Code. This field indicates the type of fiduciary, if known. This entry should be blank. Field 88 – Column CJ – S_LEGAL Short Legal Description. This field contains a short legal description of the parcel. Since this field only allows 30 characters, the information may appear abbreviated, truncated, or incomplete. This entry has a variable length and can contain up to 30 alphanumeric characters, including embedded punctuation. The data may indicate: x Township x Range x Section or grant number x Subdivision name/lot number Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 350 23 x Municipality code or number x Metes and Bounds description Field 89 – Column CK – APP_STAT Homestead Applicant’s Status. This field contains a code indicating the homestead applicant's status. Before 2015, the Department required the codes “W” (wife), “H” (husband), or “O” (other non- married joint tenant). Property appraisers may now assign codes that best meet local needs. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-character alphanumeric entry. Field 90 – Column CL – CO_APP_STAT Homestead Co-Applicant’s Status. This field contains a code indicating the homestead co-applicant's status. Before 2015, the Department required the codes “W” (wife), “H” (husband), or “O” (other non- married joint tenant). Property appraisers may now assign codes that best meet local needs. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-character alphanumeric entry. Field 91 – Column CM – MKT_AR Market Area Code. This field contains a code indicating the market area. Property appraisers assign market area codes. Though the Department recommends property appraisers use a numeric coding system ranging from 1 to 99, a few jurisdictions use other codes. This entry has a variable length and can contain up to three alphanumeric characters. Field 92 – Column CN – NBRHD_CD Neighborhood Code. This field contains a code indicating the parcel's neighborhood. Property appraisers may assign neighborhood codes. This field is left blank if the property appraiser has not established neighborhood codes. This entry has a variable length and can contain up to 10 digits. Field 93 – Column CO – PUBLIC_LND Public Land. This field indicates the owner of public land. This designation is used for publicly owned property and locally assessed railroad property. This field is left blank if not applicable. This entry has a fixed length and should appear as a one-character alphanumeric entry. Public Land Codes Code Description F Federal S State C County, County School District M Municipal/City/Town D Special Taxing Districts/Authorities (drainage, water/flood/mosquito control, conservation, reclamation, improvement sanitation/sewer, hospital/medical, fire control districts, port, airport, transportation/transit authorities, regional planning councils, and community colleges) W Water management districts T State of Florida TIITF (owned by the Board of Trustees of the Internal Improvement Trust Fund) R Railroad Owned (locally assessed) P Other public land Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 351 24 Field 94 – Column CP – TAX_AUTH_CD Taxing Authority Code. This field contains a code identifying the taxing authorities whose jurisdictions include the parcel. The property appraiser determines the coding system. Each code refers to a unique configuration of taxing authorities (such as municipalities, dependent and independent special districts) that can levy assessments. This entry has a variable length and can contain up to five alphanumeric characters. Field 95 – Column CQ – TWN Township Number. This field reflects a code identifying the township where the property is located. A township is a square unit of land used in the U.S. Public Land Survey System. It appears as a two-digit number and one letter. This entry has a fixed length and should appear as a three-character entry. Field 96 – Column CR – RNG Range Number. This field reflects a code identifying the range where the property is located. A range is a unit of measurement used in the U.S. Public Land Survey System. It appears as a two-digit number and one letter. This entry has a fixed length and should appear as a three-character entry. Field 97 – Column CS – SEC Section or Grant Number. This field reflects a code identifying the section number or land grant where the property is located. A section is a square unit of land used in the U.S. Public Land Survey System. This entry has a fixed length and should appear as a three-character entry. Field 98 – Column CT – CENSUS_BK Census Block Group Number. This field identifies the parcel's U.S. Census Block Group and related information. The entry includes the Federal Information Processing Series (FIPS) codes for the state, county, tract, and block group. If a parcel is located in multiple block groups, the field identifies the block group of the center of the parcel. This entry has a fixed length and should appear as a 16- digit entry. More information about census block group coding is available from the U.S. Census Bureau. Field 99 – Column CU – PHY_ADDR1 Physical Address – Line 1. This field identifies the physical street address of the parcel. If the parcel is vacant and has not been assigned a street number, the field may contain the name of the fronting (or ingress/egress) road. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 100 – Column CV – PHY_ADDR2 Physical Address – Line 2. This field identifies additional physical address information (e.g., suite or unit number) for the parcel. This field is left blank if unnecessary. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 101 – Column CW – PHY_CITY Physical Location – City. This field contains the city in which the parcel is located. This field is left blank if unnecessary. This entry has a variable length and can contain up to 40 alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 352 25 Field 102 – Column CX – PHY_ZIPCD Physical Location – U.S. ZIP Code. This field indicates the parcel's designated five-digit United States ZIP code. This entry has a fixed length and should appear as a five-digit entry. Field 103 – Column CY – ALT_KEY Alternate Key Number. This field contains an optional alternate key identifier. Some counties identify parcels with an alternate key numbering system in addition to the unique parcel identification system. This field will be blank if not applicable. This entry has a variable length and can contain up to 26 alphanumeric characters. Note: Fields 104 (Assessment Differential Transfer Flag) through 109 (Year Value Transferred) relate to homestead parcels for which an assessment limitation difference was transferred from a previous homestead for the current assessment year. These fields contain values only in the year in which a transfer takes effect. Field 104 – Column CZ – ASS_TRNSFR_FG Assessment Differential Transfer Flag. This field indicates whether an assessment limitation difference was transferred to the parcel for the assessment year. The only acceptable entry is “1” if an assessment limitation difference was transferred to the parcel for the assessment. This field will be blank if not applicable. This entry has a fixed length and should appear as the digit “1.” Field 105 – Column DA – PREV_HMSTD_OWN Number of Owners – Previous Homestead. This field identifies the number of owners of the previous homestead. The property appraiser uses this field to calculate the proportion of the assessment differential that should transfer to this parcel. If the transferred difference was not split among multiple owners, the entry will be “1.” This field will be blank if not applicable. This entry has a variable length and can contain up to two digits. Examples: x Single person homestead for both previous and new homestead, entry = 1 x Married couple for both previous and new homestead, entry = 1 x Previous homestead abandoned by a married couple; one spouse claims homestead on new home, entry = 2 x Three tenants-in-common previous homestead; one tenant claims homestead on new home, entry = 3 Field 106 – Column DB – ASS_DIF_TRNS Assessment Differential Transferred. This field indicates the value of the assessment difference that is transferred. The just value minus this value equals the assessed value of the new homestead. Section 193.155(8)(a), F.S., describes how this difference is calculated. If the property appraiser has granted an application but the calculated assessment difference equals $0.00, a 0 will appear in this field. This field will be blank if not applicable or the property appraiser has denied an application. This entry has a variable length and can contain up to 12 digits. Field 107 – Column DC – CONO_PRV_HM County Number Previous Homestead. This field indicates the previous homestead's two-digit county number (field 1). This field will be blank if not applicable. This entry has a fixed length and should appear as a two-digit entry. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 353 26 Field 108 – Column DD – PARCEL_ID_PRV_HMSTD Parcel ID – Previous Homestead. This field indicates the previous homestead's parcel identification number (field 2). This field will be blank if not applicable. This entry has a variable length and can contain up to 26 alphanumeric characters. Field 109 – Column DE – YR_VAL_TRNSF Year Value Transferred. This field indicates the year that the assessment differential transferred to the new homestead. The year must be either of the two previous years. This field will be blank if not applicable. This entry has a fixed length and should appear as a four-digit entry. Fields 110 through 154 – Columns DF through EW – EXMPT_01 through EXMPT_82 Exemptions. Fields 110 through 153 indicate the value of each exemption granted to the parcel, as determined by the property appraiser. Only the exemptions applicable to the parcel contain a dollar value. These entries have variable lengths and can contain up to 12 digits. NAL Exemptions Exemption Amount Description of Exemption Reporting Requirements for Assessment Rolls Applicable to Taxes Levied by: Statute School County Municipality Field 110 EXMPT_01 Up to $25,000 Value of homestead exemption. First $25,000 homestead exemption applicable to all tax levies, subject to statute. Yes Yes Yes 196.031(1)(a) Field 111 EXMPT_02 Up to $25,000 Value of additional homestead exemption up to $25,000. Additional $25,000 homestead exemption applicable for all levies other than school district levies. Applied to assessed values between $50,000 and $75,000. No Yes Yes 196.031(1)(b) Field 112 EXMPT_03 County determined Up to $50,000 Value of county determined additional exemption for low-income seniors 65 and older whose household income does not exceed $20,000, adjusted annually based on the CPI starting January 1, 2001. Amount of additional exemption determined by county ordinance. No Yes No 196.075* Field 113 EXMPT_04 Municipality determined Up to $50,000 Value of municipality determined additional exemption for low-income seniors 65 and older. Amount of additional exemption determined by municipal ordinance. No No Yes 196.075* Field 114 EXMPT_05 Totally exempt Value of exemptions for certain permanently and totally disabled veterans and their surviving spouses subject to statute Yes Yes Yes 196.081 Field 115 EXMPT_06 Totally exempt Value of exemption for disabled veterans confined to wheelchairs and surviving spouses, subject to statute Yes Yes Yes 196.091 Field 116 EXMPT_07 Totally exempt Value of exemption for a licensed child care facility operating in an enterprise zone, subject to statute Yes Yes Yes 196.095 Field 117 EXMPT_08 Totally exempt Value of exemption for totally and permanently disabled persons, subject to statute Yes Yes Yes 196.101 Field 118 EXMPT_09 Totally exempt Value of constitutional charitable, religious, scientific or literary exemption. Section 196.196, F.S., contains criteria for determining applicability. Yes Yes Yes 196.196 Field 119 EXMPT_10 Up to 50% Value of county adopted exemption for historic property used for certain commercial or nonprofit purposes, subject to statute No Yes No 196.1961* Field 120 EXMPT_11 Up to 50% Value of municipality determined exemption for historic property used for certain commercial or nonprofit purposes, subject to statute No No Yes 196.1961* Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 354 27 NAL Exemptions Exemption Amount Description of Exemption Reporting Requirements for Assessment Rolls Applicable to Taxes Levied by: Statute School County Municipality Field 121 EXMPT_12 Up to totally exempt Value of exemption for certain property used by hospitals, nursing homes, and homes for special services, subject to statute Yes Yes Yes 196.197 Field 122 EXMPT_13 Up to totally exempt Value of exemption for certain property used by nonprofit homes for the aged, subject to statute Yes Yes Yes 196.1975 Field 123 EXMPT_14 Up to $25,000 per apartment Value of exemption for property used by proprietary continuing care facilities, subject to statute Yes Yes Yes 196.1977 Field 124 EXMPT_15 Determined by statute Affordable housing property exemption, subject to statute Yes Yes Yes 196.1978 & 196.196 Field 125 EXMPT_16 Totally exempt Value of educational property exemption, subject to statute Yes Yes Yes 196.198 Field 126 EXMPT_17 Totally exempt Value of charter school property tax exemption, subject to statute Yes Yes Yes 196.1983 Field 127 EXMPT_18 Up to totally exempt Value of labor organization property tax exemption, subject to statute Yes Yes Yes 196.1985 Field 128 EXMPT_19 Totally exempt Value of community center property tax exemption, subject to statute Yes Yes Yes 196.1986 Field 129 EXMPT_20 Totally exempt Value of government property tax exemption, subject to statute Yes Yes Yes 196.199 Field 130 EXMPT_21 Totally exempt Value of exemption for property under certain agreements with local governments for use of public property, subject to statute Yes Yes Yes 196.1993 Field 131 EXMPT_22 Up to 100% Value of county economic development ad valorem tax exemptions, subject to statute No Yes No 196.1995* Field 132 EXMPT_23 Up to 100% Value of municipality economic development ad valorem tax exemptions, subject to statute No No Yes 196.1995* Field 133 EXMPT_24 Up to 100% Value of county ad valorem exemptions for historic property improvements, subject to statute No Yes No 196.1997* Field 134 EXMPT_25 Up to 100% Value of municipality ad valorem exemptions for historic property improvements, subject to statute No No Yes 196.1997* Field 135 EXMPT_26 Up to 100% Value of county additional ad valorem tax exemptions for historic properties open to the public, subject to statute No Yes No 196.1998* Field 136 EXMPT_27 Up to 100% Value of municipality additional ad valorem tax exemptions for historic properties open to the public, subject to statute No No Yes 196.1998* Field 137 EXMPT_28 No longer in use Field 138 EXMPT_29 Totally exempt Value of not-for-profit sewer and water company property tax exemption, subject to statute Yes Yes Yes 196.2001 Field 139 EXMPT_30 Totally exempt Value of property tax exemption for s. 501(c)(12) not-for-profit water and wastewater systems, subject to statute Yes Yes Yes 196.2002 Field 140 EXMPT_31 $500 Value of property tax exemption for blind persons Yes Yes Yes 196.202 Field 141 EXMPT_32 $500 Value of property tax exemption for widowers Yes Yes Yes 196.202 Field 142 EXMPT_33 $500 Value of property tax exemption for widows Yes Yes Yes 196.202 Field 143 EXMPT_34 $500 Value of property tax exemption of persons totally and permanently disabled Yes Yes Yes 196.202 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 1 1 FLORIDA 355 28 NAL Exemptions Exemption Amount Description of Exemption Reporting Requirements for Assessment Rolls Applicable to Taxes Levied by: Statute School County Municipality Field 144 EXMPT_35 $5,000 Value of property tax exemption for disabled ex- service members; evidence of disability Yes Yes Yes 196.24 Field 145 EXMPT_36 Totally exempt Land dedicated in perpetuity for conservation purposes and used exclusively for those purposes Yes Yes Yes 196.26(2) Field 146 EXMPT_37 50% exemption Land dedicated in perpetuity for conservation purposes but also used for commercial purposes Yes Yes Yes 196.26(3) Field 147 EXMPT_38 Up to 100% exemption Value of property tax exemption for homestead property owned by persons who are deployed military personnel outside the U.S. Yes Yes Yes 196.173 Field 148 EXMPT_39 Totally exempt County adopted additional exemption for low- income seniors 65 and older who have maintained permanent residence for at least 25 years in a property with a just value less than $250,000 at the time of the original application and whose household income does not exceed $20,000, adjusted annually based on the CPI starting January 1, 2001 No Yes No 196.075* Field 149 EXMPT_40 Totally exempt Municipality adopted additional exemption for low- income seniors 65 and older who have maintained permanent residence for at least 25 years in a property with a just value less than $250,000 at the time of the original application and whose household income does not exceed $20,000, adjusted annually based on the CPI starting January 1, 2001 No No Yes 196.075* Field 150 EXMPT_41 Totally exempt Exemption for first responder totally and permanently disabled in the line of duty or surviving spouse; surviving spouse of first responder who died in the line of duty (new in 2018) Yes Yes Yes 196.081(6) 196.102 Field 151 EXMPT_42 Totally exempt Biblical History Display Property Yes Yes Yes 196.1987 Field 152 EXMPT_80 Varied % discount Disabled Veterans Homestead Discount for veterans 65 and older, subject to statute Yes Yes Yes 196.082 Field 153 EXMPT_81 Reduction Reduction in assessment for living quarters of parents or grandparents Yes Yes Yes 193.703* Field 154 EXMPT_82 Totally Exempt Land available for taxes Yes Yes Yes 197.502 *Local option Note: The Department generates fields 154 (File Sequence Number) through 160 (Special Circumstances Text) for data management purposes. Field 155 – Column EY – SEQ_NO File Sequence Number. This field contains a number the Department assigns in the order parcels appear on the property appraiser’s assessment roll submission. This entry has a variable length and can contain up to seven digits. Field 156 – Column EZ – RS_ID Real Property Submission Identification Code. This field contains a code unique to every real property assessment roll submission the Department receives. Each real property assessment roll Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 1 1 FLORIDA 356 29 includes the NAL and SDF, which share their submission identification code. The same code will appear for every parcel in the file. This entry has a variable length and can contain up to four alphanumeric characters. Field 157 – Column FA – MP_ID Master Parcel Identification Code. This field contains a code unique to every parcel within the real property file. This entry has a variable length and can contain up to eight alphanumeric characters. Field 158 – Column FB – STATE_PAR_ID Uniform Parcel Identification Code. This field contains a unique code the Department assigns to each parcel based on a statewide parcel coding system. The Department generates this because of the wide variance in the county-level parcel identification coding systems. This code can be cross- referenced longitudinally when a county's coding system changes. This entry has a variable length and can contain up to 18 alphanumeric characters. Field 159 – Column FC – SPC_CIR_CD Special Circumstances Code. This field contains a code the Department generated for database management purposes. The Department develops codes on a case-by-case and year-by-year basis by a data gathering request that either the Department of Revenue or another governmental entity issues. This field will be blank if not applicable. This entry has a fixed length and should appear as a one- digit entry. Field 160 – Column FD – SPC_CIR_YR Special Circumstances Year. This field indicates the year relevant to the data in field 158, Special Circumstances Code. This field is left blank if not applicable. This entry has a fixed length and should appear as a four-digit number. Field 161 – Column FE – SPC_CIR_TXT Special Circumstances Text. This field may contain a short description of the special circumstance in field 158, Special Circumstances Code. It is reserved for use in conjunction with the two other special circumstances fields. This field is left blank if not applicable. This entry has a variable length and can contain up to 50 alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 357 Section 2 Sales Data Files (SDF) Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 358 31 Note: The SDF includes only parcels that transferred ownership during the year immediately preceding the January 1 assessment date and the sales that occurred after the January 1 assessment date up to the required submission date. If a parcel transferred multiple times during that time period, the SDF lists each separately. Field 1 – Column A – CO_NO County Number. This field reflects the two-digit number the Department assigned to each Florida county. See the table below. This entry has a fixed length and should appear as a two-digit number. Note: The Department assigned these numbers before 1997, when Dade County's name changed to Miami-Dade County. “Miami-Dade” is placed alphabetically as beginning with “D” in the table and for coding purposes. County Numbers County # County Name County # County Name 11 Alachua 45 Lake 12 Baker 46 Lee 13 Bay 47 Leon 14 Bradford 48 Levy 15 Brevard 49 Liberty 16 Broward 50 Madison 17 Calhoun 51 Manatee 18 Charlotte 52 Marion 19 Citrus 53 Martin 20 Clay 54 Monroe 21 Collier 55 Nassau 22 Columbia 56 Okaloosa 23 Miami-Dade 57 Okeechobee 24 DeSoto 58 Orange 25 Dixie 59 Osceola 26 Duval 60 Palm Beach 27 Escambia 61 Pasco 28 Flagler 62 Pinellas 29 Franklin 63 Polk 30 Gadsden 64 Putnam 31 Gilchrist 65 Saint Johns 32 Glades 66 Saint Lucie 33 Gulf 67 Santa Rosa 34 Hamilton 68 Sarasota 35 Hardee 69 Seminole 36 Hendry 70 Sumter 37 Hernando 71 Suwannee 38 Highlands 72 Taylor 39 Hillsborough 73 Union 40 Holmes 74 Volusia 41 Indian River 75 Wakulla 42 Jackson 76 Walton 43 Jefferson 77 Washington 44 Lafayette Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 359 32 Field 2 – Column B – PARCEL_ID Parcel Identification Code. This field contains a unique code based on a parcel coding system applied uniformly within the county. The local property appraiser manages the uniform coding system, so parcel ID formats vary by county. This entry has a variable length and can contain up to 26 alphanumeric characters. Examples (two of several systems property appraisers use): x County A may use a section/township/range/subdivision/block/lot coding system: 12-3N-45-6789-101-112 x County B may use a seven-digit leading and four-digit extension system: 1234567-1234 Field 3 – Column C – ASMNT_YR Assessment Year. This field indicates the assessment year. The sale information is based on the property appraiser's assessment as of January 1 of the assessment year. This entry has a fixed length and should appear as a four-digit number. Field 4 – Column D – ATV_STRT Active Stratum. This field indicates the active stratum number for parcels assigned to basic strata 01- 07. If the assessed value for any of those seven strata constitutes less than 5 percent of the total assessed value of all seven strata, the parcels are reassigned to active stratum 8. Because of the field length, active stratum entries will not include a leading zero. This field will be blank for parcels assigned to basic strata 09-13. This entry has a fixed length and should appear as a one-digit number. Please refer to stratification table on page 4 for more information on active strata. Field 5 – Column E – GRP_NO Group Number. This field denotes the group number assigned to parcels based on an analysis of value. The Department stratifies each active stratum into four groups for statistical analysis and either one or two additional groups that contain property with abnormally high or low value. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-digit number. The group stratification process is described below. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 360 33 Group Stratification Process 1. All parcels in the statutory stratum are arrayed in ascending order by just value. 2. At the top of the parcel array, all parcels comprising the first 5% of the stratum’s just value are sub-stratified into group 5 and removed from further consideration to enhance the representativeness of the remaining groups for sampling purposes. 3. Any individual parcels comprising 15% or more of the remaining stratum just value are sub-stratified into group 6 and removed from further consideration to enhance the representativeness of the remaining four groups for analysis and sampling purposes (any parcel removed by this step is studied independently from the sample study). 4. After segregating groups 5 and 6 as outlined above and starting at the top of the remaining parcel array, the value within the first quarter (25%) of the array are placed in group 1. 5. Continuing down the parcel array, the process in step 4 is repeated until all parcels in the stratum are placed within four groups (1-4), each having approximately the same value. Note: At each of the break points for a group, if additional parcels exist with the same just value as the one that reaches the break point, then those parcels are included in the preceding group. This occurs most often in the vacant residential and agricultural strata. All parcels with the same just value must be assigned the same group number from the initial calculation process. Field 6 – Column F – DOR_UC DOR Land Use Code. This field indicates the land use code associated with each type of property. The property appraiser assigns the use code based on Department guidelines. If a parcel has more than one use, the appraiser assigns a code according to property's predominant use. This entry has a fixed length and should appear as a three-digit number ranging from 000 through 099. Please refer to the use code table on pages 5-7 for a complete listing of land use codes. Field 7 – Column G – NBRHD_CD Neighborhood Code. This field contains a code indicating the parcel's neighborhood. Property appraisers may assign neighborhood codes. This field is left blank if the property appraiser has not established neighborhood codes. This entry has a variable length and can contain up to ten digits. Field 8 – Column H – MKT_AR Market Area Code. This field contains a code indicating the market area. Property appraisers assign market area codes. Though the Department recommends property appraisers use a numeric coding system ranging from 1 to 99, a few jurisdictions use other codes. This entry has a variable length and can contain up to three alphanumeric characters. Field 9 – Column I – CENSUS_BK Census Block Group Number. This field identifies the parcel's U.S. Census Block Group and related information. The entry includes the Federal Information Processing Series (FIPS) codes for the state, county, tract, and block group. If a parcel is located in multiple block groups, the field identifies the block group of the center of the parcel. This entry has a variable length and can contain up to 16 characters. More information about census block group coding is available from the U.S. Census Bureau. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 361 34 Field 10 – Column J – SALE_ID_CD Sale Identification Code. This field contains a unique code the property appraiser assigns to each transaction in the SDF. This code can be either an internally-generated code or a four-digit code whose first two digits indicate the year (18 or 19 and second two digits indicate the transaction number (01, 02, 03, etc.). The sale identification code remains with the sale for all subsequent SDF submissions. The Department recommends that the transaction part of the code reflect the chronological order of sales. This entry has a variable length and can contain up to 25 alphanumeric characters. Field 11 – Column K – SAL_CHNG_CD Sale Change Code. This field contains a code indicating any significant changes in property characteristics that occurred between the sale date and the assessment reporting date. This entry has a fixed length and should appear as a one-digit number. Sale Change Codes Code Significant Change 1 Split 2 Combine 3 New Construction 4 Deletion 5 Disaster 6 Other (requires explanation to the Department if used) 7 Remodel and renovation Field 12 – Column L – VI_CD Vacant/Improved Code. This field contains a code indicating V for vacant property or I for improved property to describe what the sale price includes, not what the property was at the time of sale. This entry has a fixed length and should appear as a one-character alphanumeric entry. Vacant/Improved Codes Code Definition V Vacant land I Improved property Field 13 – Column M – OR_BOOK Official Record Book Number. This field indicates the official record book number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk’s office uses a Clerk Instrument Numbering system. This entry has a variable length and can contain up to six alphanumeric characters. Field 14 – Column N – OR_PAGE Official Record Page Number. This field indicates the official record book's page number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk's office uses a Clerk Instrument Numbering system. This entry has a variable length and can contain up to six alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM I I 11 FLORIDA 362 35 Field 15 – Column O – CLERK_NO Clerk’s Instrument Number. This field contains the Clerk’s Instrument Number for the sale transaction listed as the county’s clerk of the court has recorded. This field will be blank if the clerk's office uses the OR Book/OR Page system. This entry has a variable length and can contain up to 20 digits. Field 16 – Column P – QUAL_CD Qualification Code. This field contains a code denoting the property appraiser’s sales qualification decisions. The qualification codes reflect certain characteristics of the transfer, which the Department often uses to judge a sale's suitability for statistical analysis. This entry has a fixed length and should appear as a two-digit number. Please refer to the qualification code table on pages 17-18 for a description of the qualification codes. Field 17 – Column Q – SALE_YR Sale Year. This field indicates the year of the transaction listed. This entry has a fixed length and should appear as a four-digit number. Field 18 – Column R – SALE_MO Sale Month. This field indicates the month of the transaction listed (“01” for January, “02” for February, etc.). This entry has a fixed length and should appear as a two-digit number if applicable. Field 19 – Column S – SALE_PRC Sale Price. This field contains the sale price derived from the documentary stamp tax amount. The documentary stamp lists the amount of taxes collected on the transaction. This entry has a variable length and can contain up to 12 digits. Field 20 – Column T – MULTI_PAR_SAL Multi-Parcel Sale. This field contains a code indicating the county clerk's recording system if the sale included multiple parcels. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-character alphanumeric entry. Multi-Parcel Sale Codes Code Definition C Multiple parcel transaction denoted by matching clerk of the court instrument number D Multiple parcel transaction denoted by matching official record book and page number Note: The Department generates fields 21 (Real Property Submission Identification Code) through 23 (Uniform Parcel Identification Code) for data management purposes. Field 21 – Column U – RS_ID Real Property Submission Identification Code. This field contains a code unique to every real property assessment roll submission the Department receives. Each real property assessment roll includes the NAL and SDF, which share their submission identification code. The same code will appear for every parcel in the file. This entry has a variable length and can contain up to four alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM I I 11 FLORIDA 363 36 Field 22 – Column V – MP_ID Master Parcel Identification Code. This field contains a code unique to every parcel in the real property file. This entry has a variable length and can contain up to eight alphanumeric characters. Field 23 – Column W – STATE_PAR_ID Uniform Parcel Identification Code. This field contains a unique code the Department assigns to each parcel based on a statewide parcel coding system. The Department generates this field for data management purposes because of the wide variance in the county-level parcel identification coding systems. This code can be cross-referenced longitudinally if a county-level coding system changes. This entry has a variable length and can contain up to 18 alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 364 Section 3 Name – Address – Personal (NAP) Files Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 365 38 Field 1 – Column A – CO_NO County Number. This field indicates the two-digit number the Department assigned to each Florida county. This entry has a fixed length and should appear as a two-digit number. Note: The Department assigned these numbers before 1997, when Dade County's name changed to Miami-Dade County. “Miami-Dade” is placed alphabetically as beginning with “D” in the table and for coding purposes. County Numbers County # County Name County # County Name 11 Alachua 45 Lake 12 Baker 46 Lee 13 Bay 47 Leon 14 Bradford 48 Levy 15 Brevard 49 Liberty 16 Broward 50 Madison 17 Calhoun 51 Manatee 18 Charlotte 52 Marion 19 Citrus 53 Martin 20 Clay 54 Monroe 21 Collier 55 Nassau 22 Columbia 56 Okaloosa 23 Miami-Dade 57 Okeechobee 24 DeSoto 58 Orange 25 Dixie 59 Osceola 26 Duval 60 Palm Beach 27 Escambia 61 Pasco 28 Flagler 62 Pinellas 29 Franklin 63 Polk 30 Gadsden 64 Putnam 31 Gilchrist 65 Saint Johns 32 Glades 66 Saint Lucie 33 Gulf 67 Santa Rosa 34 Hamilton 68 Sarasota 35 Hardee 69 Seminole 36 Hendry 70 Sumter 37 Hernando 71 Suwannee 38 Highlands 72 Taylor 39 Hillsborough 73 Union 40 Holmes 74 Volusia 41 Indian River 75 Wakulla 42 Jackson 76 Walton 43 Jefferson 77 Washington 44 Lafayette Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 366 39 Field 2 – Column B – ACCT_ID Account Identification Code. This field contains a unique code based on an account parcel coding system applied uniformly in the county. The local property appraiser manages the uniform coding system, so account ID formats vary by county. This entry has a variable length and can contain up to 20 alphanumeric characters. Field 3 – Column C – FILE _T File (Roll) Type. This field indicates the file type. This entry has a fixed length and should appear as the character “P” to designate that the data relates to tangible personal property. Field 4 – Column D – ASMNT_YR Assessment Year. This field indicates the assessment year. The roll is based on the property appraiser's assessment as of January 1 of the assessment year. This entry has a fixed length and should appear as a four-digit number. Field 5 – Column E – TAX_AUTH_CD Taxing Authority Code. This field contains a code identifying the taxing authorities whose jurisdictions include the parcel. The property appraiser determines the coding system. Each code refers to a unique configuration of taxing authorities (such as municipalities and dependent and independent special districts) that can levy assessments. This entry has a variable length and can contain up to five alphanumeric characters. Field 6 – Column F – NAICS_CD NAICS Code. This field indicates the account's property type according to the North American Industry Classification System (NAICS). The U.S. Economic Classification Policy Committee developed and maintains the system. In addition to the standardized NAICS codes, the Department recommends that property appraisers use a small number of codes for Florida-specific classifications. This entry has a fixed length and should appear as a six-digit number. See Rule 12D-8.009(3)(a), Florida Administrative Code, for more information about industry classifications for personal property. The Department requires property appraisers to use the most recent published code list. The codes are available on the Department’s website. Field 7 – Column G – JV_F_F_E Just Value – Furniture/Fixtures/Equipment. This field indicates the just value of furniture, fixtures, and equipment. The total just value in field 9 should equal the sum of this field and the just value of leasehold improvements in field 8. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 8 – Column H – JV_LESE_IMP Just Value Leasehold Improvements. This field indicates the just value of leasehold improvements. The total just value in field 9 should equal the sum of this field and the just value of furniture, fixtures, and equipment in field 7. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 9 – Column I – JV_TOTAL Total Just Value. This field contains the account’s total just value. This entry has a variable length and can contain up to 12 digits. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 367 40 Field 10 – Column J – AV_TOTAL Total Assessed Value. This field indicates the account’s total assessed value. This entry has a variable length and can contain up to 12 digits. Field 11 – Column K – JV_POL_CONTRL Just Value Pollution Control Device. This field indicates the just value of pollution control facilities and devices as defined in s. 193.621, F.S. This value is a component of the value in field 7. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 12 – Column L – AV_POL_CONTRL Assessed Value Pollution Control Device. This field indicates the assessed value of pollution control facilities and devices as defined in s. 193.621, F.S. This value is a component of the total assessed value in field 10. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 13 – Column M – EXMPT_VAL Exemption Value. This field reflects the total value of all exemptions applied to the account. Field 33 contains more detailed exemption information. This field will be blank if not applicable. This entry has a variable length and can contain up to 12 digits. Field 14 – Column N – TAX_VAL Taxable Value. This field reflects the total taxable value of all tangible personal property. This entry has a variable length and can contain up to 12 digits. Field 15 – Column O – PEN_RATE Penalty Rate. This field reflects the non-payment penalty rate the property appraiser applied to tangible personal property. Section 193.072, F.S., defines the penalty rate for non-payment. This field will be blank if not applicable. This entry has a variable length and can contain up to two digits. Field 16 – Column P – OWN_NAME Owner’s Name. This field contains the primary owner’s name. This entry has a variable length and contains up to 30 alphanumeric characters. Field 17 – Column Q – OWN_ADDR Owner’s Mailing Address. This field contains the primary owner's street or P.O. box mailing address. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 18 – Column R – OWN_CITY Owner's Mailing Address – City. This field indicates the city of the primary owner's mailing address. Only the city name appears in this field. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 19 – Column S – OWN_STATE Owner's Mailing Address – State. This field contains the state, territory, or country of the primary owner's mailing address. This entry has a variable length and can contain up to 25 alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 368 41 Field 20 – Column T – OWN_ZIPCD Owner's Mailing Address – U.S. ZIP Code. This field contains the designated five-digit United States ZIP code of the primary owner's mailing address. If the address is not in the U.S., this field will be blank. This entry has a fixed length and should appear as a five-digit number. Field 21 – Column U – OWN_STATE_DOM Owner’s State of Domicile. This field indicates the postal abbreviation for the primary owner's state or territory of domicile. The entry will appear as “FC” if the primary owner resides in a foreign country. This entry has a fixed length and should appear as a two-character alphanumeric entry. Field 22 – Column V – FIDU_NAME Fiduciary's Name. This field contains the name of the person or entity responsible for paying the tax bill, if different from the owner. This field will be blank if not applicable. This entry has a variable length and contains up to 30 characters. Examples of fiduciaries: x Financial institution that pays the tax bill from the owner’s escrow account x Accounting firm authorized by the owner to pay the tax bill x Property manager authorized by the owner to pay the tax bill Field 23 – Column W – FIDU_ADDR Fiduciary's Mailing Address. This field contains the fiduciary's street or P.O. box mailing address. This field will be blank if not applicable. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 24 – Column X – FIDU_CITY Fiduciary's Mailing Address – City. This field indicates the city of the fiduciary's mailing address. Only the city name appears in this field. This field will be blank if not applicable. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 25 – Column Y – FIDU_STATE Fiduciary’s Mailing Address – State. This field contains the state, territory, or country of the fiduciary’s mailing address. This field will be blank if not applicable. This entry has a variable length and can contain up to 25 alphanumeric characters. Field 26 – Column Z – FIDU_ZIP_CD Fiduciary’s Mailing Address – U.S. ZIP Code. This field contains the designated five-digit United States ZIP code of the fiduciary’s mailing address. If there is no fiduciary or the fiduciary’s address is not in the U.S., this field will be blank. This entry has a fixed length and should appear as a five- digit number. Field 27 – Column AA – FIDU_CD Fiduciary Code. This field indicates the type of fiduciary, if known. This field will be blank if not applicable. This entry has a fixed length and should appear as a one-digit number. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 369 42 Field 28 – Column AB – PHY_ADDR Physical Address. This field identifies the property’s physical street address. If the location has not been assigned a street number, the field may contain the name of the fronting (or ingress/egress) road. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 29 – Column AC – PHY_CITY Physical Location – City. This field contains the city where the tangible personal property is located. This field will be blank if not applicable. This entry has a variable length and can contain up to 40 alphanumeric characters. Field 30 – Column AD – PHY_ZIP Physical Location – U.S. ZIP Code. This field indicates the personal property’s designated five-digit United States ZIP code. This entry has a fixed length and should appear as a five-digit entry. Field 31 – Column AE – FIL Filler. This field is reserved for future use. When defined, the Department will re-label this field and establish field size specifications. This field will be blank. Field 32 – Column AF – ALT_KEY Alternate Key Number. This field contains an optional alternate key identifier. Some counties identify accounts with an alternate key numbering system in addition to the unique account identification system. This field will be blank if not applicable. This entry has a variable length and can contain up to 26 alphanumeric characters Field 33 – Column AG – EXMPT Exemptions. This field contains the code(s) and value(s) for all applicable exemptions. The sequence of this entry is exemption code, semicolon, and exemption value. If the property has more exemption(s), a semicolon separates the exemption value and the next code. This field will be blank if not applicable. This entry has a variable length and can contain up to 50 alphanumeric characters. Examples: x The standard $25,000 TPP exemption only: M;25000 x Institutional property that also has a community center component which qualifies for the standard $25,000 TPP exemption: A;90000;M;25000 Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 370 43 NAP Exemption Codes Code Description A Institutional B Non-Governmental Educational Property Other Than under s. 196.1985, F.S. C Federal Government Property D State Government Property E Local Government Property F Leasehold Interests in Government Property G County Economic Development H Not-for-profit Sewer and Water Companies I Blind Exemption J Total and Permanent Disability Exemption K Widows and Widowers Exemption L Disabled Veterans Exemption M $25,000 Tangible Personal Property Exemption N Space Laboratories and Carriers Exemption O Affordable Housing Property Exemption (new for 2013) P Municipality Economic Development (new for 2013) Q Renewable Energy Source Device (new for 2018) Field 34 – Column AH – ACCT_ID_CNG Account ID Change Field. This field contains the previous account ID if the account ID numbering system changed since the prior year. This field will be blank if not applicable. This entry has a variable length and can contain up to 20 alphanumeric characters. Note: The Department generates fields 35 (File Sequence Number) and 36 (Tangible Property Submission Identification Code) for data management purposes. Field 35 – Column AI – SEQ_NO File Sequence Number. This field contains a number the Department assigns in the order accounts appear on the property appraiser’s assessment file. This entry has a variable length and can contain up to seven digits. Field 36 – Column AJ – TS_ID Tangible Property Submission Identification Code. This field contains a code unique to every tangible personal property assessment roll the Department receives. The same code will appear for each account listed on the file. This entry has a variable length and can contain up to four alphanumeric characters. Petition No: 2022-00561Petitioners EvidenceReceived On: 1/11/2023 3:33:54 PM 11 FLORIDA 371 Collier County Property Appraiser 2022 Tax Roll Level of Assessment and Equalization Support Data Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 372 Table of Contents Page Collier County Statement of Compliance 3-7 Florida Real Property Guidelines 8-22 Fl Department of Revenue Attorney Opinion Letters January 9, 1995 (OPN 95-0002) 23 August 20, 1990 (OPN 90-0039) 24 Opinion Letter, Attorney Gaylord J. Wood Jr. (Eighth Criterion) 25-27 Case Law (Eighth Criterion) 2nd District Court of Appeals 28-31 Administrative Court Hearing Findings (PTO Bulletin 11-01) Levy Law Firm 32-37 Bond Schoeneck & King (2016 VAB Attorney) 38-41 Florida Administrative Code 12D-9.021 42 Florida Administrative Code 12D-9.024 43 Florida Administrative Code 12D-10.003 44 Florida Department of Revenue Sales Qualification Study 45 Tax Roll Certification 46-47 Form DR-493 48-49 Collier County Traffic Counts 50-52 Collier County Level of Assessment Statistics 53-54 Statewide Level of Assessment 55 Statewide Property Value by County 56-57 Collier County Market Analysis 58-81 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 373 VALUE ADJUSTMENT BOARD COLLIER COUNTY PETITION NO. 2022- All Tax Petitions PROPERTY APPRAISER’S STATEMENT OF COMPLIANCE WITH SECTION 193.011, FLORIDA STATUTES, PROFESSIONALLY ACCEPTED MASS APPRAISAL STANDARDS AND UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE Introduction. The 2009 Legislature amended Section 194.301, Florida Statutes: In any administrative or judicial action in which a taxpayer challenges an ad valorem assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s.193.011, any other statutory requirements relating to classified use values or assessment caps, and professionally recognized appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s.193.011 and professionally accepted appraisal practices. (Ch. 2009-121) This Statement demonstrates the Property Appraiser’s compliance with Section 194.301, F.S. Value Standard. The Florida Constitution requires assessments to be made on the basis of “just value.” That term is defined by the Florida Department of Revenue in Rule 12D-1.002(2) of the Florida Administrative Code: The price at which the property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. This definition is essentially the same as “market value” as defined by numerous professional appraisal organizations such as The Appraisal Institute. The Property Appraiser’s goal is to value all property in the County at just value. Just Value is not the same as “Net Realizable Value” as that term is defined in the Dictionary of Real Estate Appraisal, which is market value less cost of disposition. Each year, the Florida Department of Revenue conducts an analysis of the County tax roll. The DOR must approve the roll as constituting just value before the Value Adjustment Board can hear petitions relating to just value. The Department performs an in depth analysis of each County’s tax rolls every other year and an analysis based on sales to assessment ratios every year. Collier County Property Appraiser Page 3 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 374 Appraisal Resources. The Property Appraiser’s office consults numerous laws, regulations and resources in making annual assessments of all property in the County. A good source to find many of these resources is in the online Ad Valorem Tax Library of the Florida Department of Revenue. Go to http://floridarevenue.com/dor/property/resources/moi.html, click on “Property Tax Oversight,” where you can find the Florida Constitution, the relevant Florida Statutes, the Florida Administrative Code and some case law. The Department has promulgated Real Property Appraisal Guidelines, available online at: http://floridarevenue.com/dor/property/rp/pdf/FLrpg.pdf The Appraisal Foundation enacts the Uniform Standards of Professional Appraisal Practice (USPAP) which are updated each year. These can be found online at: www.uspap.org. The appropriate standard of USPAP is found in Standard 6, Mass Appraisal, Development and Reporting. Each assessment is made in compliance with each of these resources. Uniform Appraisal Practices. The Florida Department of Revenue provides codes for different classes of property. For example, vacant land is coded “00", single family homes are “01", etc. A list of the codes can be found in Rule 12D-8 of the Florida Administrative Code. All comparable property in this County is appraised using the same appraisal practices. For example, vacant land is valued by the direct sales comparison approach to value. Single family homes are valued using the CAMA system. Mass Appraisal and Single Property Appraisal. If you were to hire an appraiser to value your property, he or she would make a single property appraisal. Single property appraisal is the valuation of an individual property as of a specified date. Mass appraisal is the valuation of groups of properties as of a specified date, using standardized procedures and statistical testing. Single-property appraisal and mass appraisal are similar and follow a similar process; they differ primarily in scope and quality control. Both mass and single-property appraisal are exercises in applied economic analysis. They represent logical, systematic methods for collecting, analyzing, and processing data to produce intelligent, well-reasoned value estimates. Through the use of computers, many single-property appraisal techniques may be used effectively within the mass appraisal process and vice versa. Mass appraisal has an organizational context since teams of people are generally required to complete a mass appraisal project. Mass appraisal for ad valorem tax purposes is concerned with equity of values and systematically considers the just values of other property within groups for equity reasons, subject to variation in property characteristics within such groups. The just valuations of real property for ad valorem tax purposes in the State of Florida are generally performed using the mass appraisal process. Computer Assisted Mass Appraisal (CAMA). Each of the 67 Counties in Florida uses a CAMA system to assist in arriving at the value of improved properties. These systems have been used since the late 1940s and began as implementation of only the cost approach to value. Over the years, the systems have been modified so that today they are a hybrid system incorporating elements of the three approaches to value: cost, direct sales comparison (market) and income. An explanation of the CAMA process is found in the Department of Revenue’s Real Property Appraisal Guidelines, beginning with Section 5.0, 6.0, 7.0, and 8.0 which accurately describe the manner in which the Property Appraiser’s CAMA system operates. Collier County Property Appraiser Page 4 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 375 Criteria in Section 193.011, Florida Statutes. The guidelines set forth in Section 193.011, Florida Statute, are of use especially to Property Appraisers where there is a lack of, or where there is inadequate market evidence. (This "market" evidence could be sales or income data.) Where there is market information, our office performs a standard appraisal using normal mass appraisal techniques. By doing this, we necessarily consider all, and use some, of the factors set forth in Section 193.011, Florida Statutes. See Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983). The first criterion is: The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; The first phrase of the definition, "The present cash value of the property, which is the amount a willing purchaser would pay a willing seller", is the answer sought by the appraisal process. The second phrase in the definition, "exclusive of reasonable fees and costs of purchase", cautions the appraiser in the direct sales comparison approach to use the documentary stamp amount, not the higher amount which includes the buyer's added closing expenses such as title insurance, attorneys' fees, survey costs, financing expenses, and the like. This factor is self- correcting, since documentary stamps are only paid on the indicated contract price, not on the buyer's total outlay to acquire the property. The third phrase, "in cash or the immediate equivalent thereof in a transaction at arm's length", requires adjustment for atypical financing. The Property Appraiser's office reviews deeds to determine whether seller financing is involved in the transaction and if so, the effect of such financing on the sale price. Because documentary stamps are not paid on "the reasonable fees and costs of purchase", there is no need to make any adjustment to the indicated sale price to properly consider this criterion. The second criterion is: The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; The Property Appraiser's office routinely considers this criterion by examining the present use of the property, the land use plan, and zoning applicable to the property, together with the other items stated in this criterion. Collier County Property Appraiser Page 5 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 376 The third criterion is: The location of said property; The location of each property is shown on the property record card. Properties are assigned to neighborhoods by a particular neighborhood code. The fourth criterion is: The quantity or size of said property; The quantity or size of the property is considered both in the land and improvement calculations. The quantity or size of each is as stated on the property record cards. The fifth criterion is: The cost of said property and the present replacement value of any improvements thereon; The longer the property has been owned by the present owner, the less relevant the historical cost becomes. The present replacement value of any improvements is shown on the property record card. The sixth criterion is: The condition of said property; This is considered in the factor applied to the CAMA value calculation for value losses from all sources. The seventh criterion is: The income from said property While our office considers the actual income derived from an income producing property, the Supreme Court instructs Property Appraisers to ignore actual income when the actual income is not the same as the income-generating capability of property. Property may be subject to leases at less than market rent. In that case, the tenant enjoys a valuable leasehold interest. Our office is required to assess all interests in property together, that is, not only the interest of the owner of the property, but also the interests of those fortunate tenants who are not paying full value for use of the property. Please see in that regard, Homer v. Dadeland Shopping Center, 229 So.2d 834 (Fla. 1970), Century Village v. Walker, 449 So.2d 378 (Fla. 4th DCA 1984), Schultz v. TM Florida - Ohio Realty Ltd., 577 So.2d 573 (Fla. 1991). Collier County Property Appraiser Page 6 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 377 The eighth criterion is: The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. This criterion is confusing to anyone who is not experienced in appraisal and application of the just value law. The phrase, "after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing", seems to say that assessments should be made on the basis of the amount that the hypothetical seller of the subject property would net from the transaction rather than the willing buyer/willing seller amount. Such an interpretation is at variance with the definition of “just value”. As previously stated, the Dictionary of Real Estate Appraisal defines the term “Net Realizable Value” as market (just) value less costs of disposition. If it can be determined that the usual and reasonable fees and costs of the sale, including the costs and expenses of financing had an effect on the indicated selling price, then an appropriate adjustment is made. Case law states that where an actual sale is encountered so that this valuation method is operative, an appropriate adjustment should be made for "unconventional or atypical financing". Bystrom v. Equitable Life Assurance Society, 416 So.2d 1133 (3d DCA 1982). The Property Appraiser's office determines whether any portion of the purchase price was attributable to personal property and if so, the amount by sales verification. The Property Appraiser's office determines whether an allowance for unconventional or atypical terms of financing arrangements should be made by sales verification. This criterion is used by the Florida Department of Revenue in the tax roll approval process. In an assessment to sales ratio analysis, the data will typically be plotted as a bell-shaped curve. If the top of the curve is placed at 100% of market value, then half of the properties will be over-assessed. If the top of the curve is placed approximately one standard deviation below 100%, most of the properties will lie within 100% of a sale to assessment ratio. The Florida Department of Revenue’s Form DR-493 is used only in the tax roll approval process and is used to set the top of the bell shape curve at a median of approximately 85%. Collier County Property Appraiser’s Office October 4, 2022 Collier County Property Appraiser Page 7 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 378 7KH)ORULGD 5HDO3URSHUW\$SSUDLVDO*XLGHOLQHV $GRSWHG 1RYHPEHU )/25,'$'(3$570(172)5(9(18( 3523(57<7$;$'0,1,675$7,21352*5$0 Collier County Property Appraiser Page 8 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 379 )ORULGD &RQVWLWXWLRQ UHTXLUHV D MXVW YDOXDWLRQ RI DOO UHDO SURSHUW\ IRU DG YDORUHP WD[DWLRQ 2.1.2 Florida Statutes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“Factors to consider in deriving just valuation.--In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property; (4) The quantity or size of said property; (5) The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and 7KLVVWDWXWH UHTXLUHVWKH3URSHUW\$SSUDLVHUWRFRQVLGHUHDFKRIWKHVHHLJKWFULWHULDEXWLWGRHVQRW QHFHVVDULO\ UHTXLUH WKH 3URSHUW\ $SSUDLVHU WR XVH DQ\ SDUWLFXODU FULWHULD 7KHVH FULWHULD DUH WR EH considered EXW QHHG QRW EHused, E\ WKH 3URSHUW\ $SSUDLVHU LQ MXVW YDOXDWLRQV RI UHDO SURSHUW\ 6HH %\VWURPY:KLWPDQ6RG )OD  Collier County Property Appraiser Page 9 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 380 (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.” 7KH ZHLJKW JLYHQ WR HDFK RI WKHVH IDFWRUV LV OHIW WR WKH GLVFUHWLRQ RI 3URSHUW\ $SSUDLVHUV  7KH DGGHQGXP WR WKLV GRFXPHQWFRQWDLQVGHVFULSWLRQVRI)ORULGDFDVH ODZDSSOLFDEOHWRHDFKRIWKHHLJKWIDFWRUVOLVWHGDERYH2WKHUUHOHYDQWVWDWXWHVDUH SUHVHQWHGHOVHZKHUHLQWKLVGRFXPHQWZKHUHDSSURSULDWH 2.1.3 Florida Administrative Code.  7KH )ORULGD $GPLQLVWUDWLYH &RGH LV D FRPSLODWLRQRIWKHUXOHVDQGUHJXODWLRQVRIVWDWHDJHQFLHVWKDWKDYHEHHQILOHGZLWKWKH 'HSDUWPHQW RI 6WDWH SXUVXDQW WR WKH SURYLVLRQV RI &KDSWHU  )ORULGD 6WDWXWHV 6HFWLRQ  )ORULGD6WDWXWHVUHTXLUHVWKH'HSDUWPHQWRI5HYHQXHWRSUHVFULEH UXOHV DQG UHJXODWLRQV IRU 3URSHUW\ $SSUDLVHUV ZKR PXVW VXEVWDQWLDOO\ FRPSO\ ZLWK WKHVHUXOHVDQGUHJXODWLRQV&KDSWHU')ORULGD$GPLQLVWUDWLYH&RGHSHUWDLQVWRWKH DGPLQLVWUDWLRQRIWKHDGYDORUHPSURSHUW\WD[ 2.1.4 Florida Case Law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he Florida Real Property Appraisal Guidelines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ollier County Property Appraiser Page 10 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 381 2.5 Education and Training of Assessment Personnel.7KHSURSHUHGXFDWLRQ DQG WUDLQLQJ RI SHUVRQQHO LQYROYHG LQ WKH UHDO SURSHUW\ PDVV DSSUDLVDO SURFHVV LV HVVHQWLDO WR D UHOLDEOH PDVV DSSUDLVDOV\VWHP  ,GHDOO\ WUDLQLQJ SURJUDPV ZRXOG EH WDLORUHGWRWKHQHHGVRIHDFKIXQFWLRQZLWKLQWKHSURFHVV:LWKLQHDFKORFDOMXULVGLFWLRQ LWLVGHVLUDEOHWRKDYHZLGHVSUHDGNQRZOHGJHRI)ORULGDODZPDQXDORILQVWUXFWLRQV DQGUHDOSURSHUW\PDVVDSSUDLVDOSURFHVVHVDQGSURFHGXUHV“Each appraiser must continuously improve his or her skills to remain proficient in mass appraisal.” 3.0 IMPORTANT DEFINITIONS AND CONCEPTS 3.1 Important Definitions.  7KLV VHFWLRQ LV QRW LQWHQGHG WR UHSUHVHQW D FRPSOHWH JORVVDU\RIUHODWHGWHUPVEXWUDWKHULVLQWHQGHGWRLQFOXGHWKRVHPRVWDSSOLFDEOH 3.1.1 Ad Valorem Tax.$QDGYDORUHPWD[LVRQHEDVHGRQWKHYDOXHRISURSHUW\ $GYDORUHPLVD/DWLQWHUPPHDQLQJ³DFFRUGLQJWRYDOXH´ 3.1.2 Assessment Roll.)RUSXUSRVHVRIWKHVHJXLGHOLQHVDQDVVHVVPHQWUROOLVD V\VWHPDWLF OLVWLQJ RI LQIRUPDWLRQ SHUWDLQLQJ WR WKH MXVW YDOXDWLRQ RI DOO UHDO SURSHUW\ ZLWKLQHDFKFRXQW\LQWKH6WDWHRI)ORULGDIRUSXUSRVHVRIDGYDORUHPWD[DWLRQ 3.1.3 Real Property.  6HFWLRQ    )ORULGD 6WDWXWHV GHILQHV UHDO SURSHUW\ DV“land, buildings, fixtures, and all other improvements to land.”6HHVHFWLRQ 3.1.4 Personal Property.6HFWLRQ  )ORULGD6WDWXWHVGHILQHVSHUVRQDO SURSHUW\DVEHLQJGLYLGHGLQWRWKHIROORZLQJIRXUFDWHJRULHV KRXVHKROGJRRGV  LQWDQJLEOH SHUVRQDO SURSHUW\   LQYHQWRU\ DQG   WDQJLEOH SHUVRQDO SURSHUW\ *HQHUDOO\SHUVRQDOSURSHUW\LVSURSHUW\RWKHUWKDQUHDOSURSHUW\6HHVHFWLRQ 3.1.5 Just Value.  5XOH '   )ORULGD $GPLQLVWUDWLYH &RGH GHILQHV MXVW YDOXHDV“The price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.” 3.1.6 Fair Market Value.7KH)ORULGD6XSUHPH&RXUWKDVUXOHGWKDWMXVWYDOXHDQG IDLU PDUNHW YDOXH DUH OHJDOO\ V\QRQ\PRXV DQG WKDW IDLU PDUNHW YDOXHLVGHILQHGDV “The amount a purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell.” $SSUDLVDO6WDQGDUGV%RDUGUniform Standards of Professional Appraisal Practice, 2002 Edition :DVKLQJWRQ'&7KH$SSUDLVDO)RXQGDWLRQ SDJH 6HH:DOWHUY6FKXOHU6RG )OD ,QVLWXDWLRQVZKHUHYDOXHGHILQLWLRQLVDQLVVXHWKLV GHILQLWLRQSUHYDLOVRYHUDQ\RWKHUGHILQLWLRQLQFOXGLQJWKDWLQVHFWLRQDERYH Collier County Property Appraiser Page 11 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 382 5.5 Date of Appraisal.6HFWLRQ  )ORULGD6WDWXWHVUHTXLUHVWKDWDOOUHDO SURSHUW\EHDVVHVVHGDFFRUGLQJWRLWVMXVWYDOXHDVRI-DQXDU\VWRIHDFK\HDU (DFK \HDU VDVVHVVPHQWVWDQGVRQLWVRZQXQFRQQHFWHGZLWKWKHDVVHVVPHQWIRUDQ\SULRU \HDU 6.0 COLLECTING AND MANAGING MASS APPRAISAL DATA 6.1 The Importance of Data Completeness and Accuracy.$OOGDWDXVHGLQWKH PDVVDSSUDLVDOSURFHVVPXVWEHDVFRPSOHWHDFFXUDWHDQGFRQVLVWHQWDVSRVVLEOH 7KH IROORZLQJ IRXU H[FHUSWV HPSKDVL]H ERWK WKH UHODWLYH DQG DEVROXWH LPSRUWDQFH RI GDWDTXDOLW\LQWKHPDVVDSSUDLVDOSURFHVV “The quality of the available data will, more than anything else, determine valuation accuracy.” “The data management system is the heart of the mass appraisal system and should be carefully planned and designed.” “Because the quality of the data, more than anything else, will determine the reliability of values generated in the reappraisal, the data collection program requires organization, planning, and close supervision. In-office preparation, selection and training of staff, entry and validation of collected data, and quality control should all be carefully planned.” “The findings of a ratio study can only be as accurate as the data used in the study. 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Ratio Studies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echnical Opinion OPN 95-0018-XO\3URSHUW\7D[$GPLQLVWUDWLRQ)ORULGD'HSDUWPHQWRI 5HYHQXH$OVRVHHTechnical Opinion OPN 90-0039$XJXVW3URSHUW\7D[$GPLQLVWUDWLRQ )ORULGD'HSDUWPHQWRI5HYHQXH Collier County Property Appraiser Page 13 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 384 FRQVLGHUDWLRQVIRUGHVLJQLQJVDOHUDWLRVWXGLHVIRUPDVVDSSUDLVDOSODQQLQJSXUSRVHV 7KHILUVWLVWRGHWHUPLQHWKHFULWHULDIRUVHOHFWLQJWKHVDOHVWRDSSHDURQWKHUHSRUWDQG WKHRWKHULVWRVHOHFWWKHGDWDILHOGVWRDSSHDURQWKHUHSRUW 10.3.1 Matching Property Data on Sale Date and Appraisal Date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he Importance of Stratification.  7KH XVHIXOQHVV RI VDOH UDWLR VWXGLHV LV JUHDWO\ HQKDQFHG E\ SURSHU VWUDWLILFDWLRQ RI VROG SURSHUWLHV LQWR JURXSV ZLWK RQH RU PRUHFKDUDFWHULVWLFVLQFRPPRQ5DWLRVWXGLHVDUHILUVWVWUDWLILHGXVLQJJHQHUDOFULWHULD DQGWKHQPD\EHIXUWKHUVWUDWLILHGGHSHQGLQJRQWKHGDWDDYDLODEOHDQGWKHLQGLFDWLRQV UHIOHFWHGLQWKHLQLWLDOVWXG\ 10.3.3 Statistical Indicators in Sale Ratio Studies.0HDVXUHVRIFHQWUDOWHQGHQF\ DQGGLVSHUVLRQDUHFDOFXODWHGIRUWKHVDOHUDWLRVWRHYDOXDWHWKHDFFXUDF\DQGHTXLW\RI DSSUDLVHGYDOXHVDVUHIOHFWHGE\WKHVDOHV7KHPRVWLPSRUWDQWVWDWLVWLFVIRUVDOHUDWLR VWXGLHV IRU SODQQLQJ SXUSRVHV DUH WKHPHDQZHLJKWHGPHDQPHGLDQFRHIILFLHQWRI GLVSHUVLRQ DQG SULFHUHODWHG GLIIHUHQWLDO  ,I WKHVH LQGLFDWRUV GR QRW IDOO ZLWKLQ WKH UDQJHVRIDFFHSWDELOLW\WKHQDGGLWLRQDOUHVHDUFKDQGSHUKDSVUHDSSUDLVDOLVUHTXLUHG 10.3.4 Sale Ratio Study Applications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ollier County Property Appraiser Page 14 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 385 DQGFRQVLVWHQWGDWDHVVHQWLDOWRWKH)ORULGDPDVVDSSUDLVDOSURFHVV6XFKGDWDLVWKH PRVW LPSRUWDQW FRPSRQHQW RI DQ HIIHFWLYH PDVV DSSUDLVDO V\VWHP  (YDOXDWLQJ PDVV DSSUDLVDO GDWD FROOHFWLRQ DQG PDQDJHPHQW LV WKH ILUVW RI WZR VWHSV LQ HYDOXDWLQJ ZKHWKHUDPDVVDSSUDLVDOSURFHVVLVHIIHFWLYH7KHRWKHUVWHSLVHYDOXDWLQJZKHWKHU WKHMXVWYDOXDWLRQVRIUHDOSURSHUW\VXEVWDQWLDOO\FRPSO\ZLWK)ORULGDODZDGPLQLVWUDWLYH UXOHVDQGUHJXODWRU\UHTXLUHPHQWV 16.5 Just Valuation Edits Within CAMA Systems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esk Reviews and Field Reviews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ale Ratio Studies.6DOHUDWLRVWXGLHVDUHFRPPRQO\XVHGTXDOLW\DVVXUDQFH WRROV IRU WKH PDVV DSSUDLVDO SURFHVVIn sale ratio studies, just value-to-sale price ratios are adjusted upward by dividing by one minus any aggregate percentage adjustment for the first and eighth criteria, resulting in adjusted sale ratios. Any adjustments for the first and eighth criteria apply in the aggregate to specified strata of real property and to real property assessment rolls as a whole.63 6DOHUDWLRVPD\EH H[SUHVVHG DV SHUFHQWDJHVSale ratio studies may be programmed and performed within CAMA systems, or the mass appraisal data may be downloaded from CAMA systems and the sale ratio studies performed using spreadsheet or statistical software. 7KHUH DUH WZR SULPDU\ FRQVLGHUDWLRQV IRU GHVLJQLQJ VDOH UDWLR VWXGLHV IRU PDVV Technical Opinion OPN 95-0018-XO\3URSHUW\7D[$GPLQLVWUDWLRQ)ORULGD'HSDUWPHQWRI 5HYHQXH$OVRVHHTechnical Opinion OPN 90-0039$XJXVW3URSHUW\7D[$GPLQLVWUDWLRQ )ORULGD'HSDUWPHQWRI5HYHQXH Collier County Property Appraiser Page 15 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 386 DSSUDLVDO TXDOLW\ DVVXUDQFH SXUSRVHV  7KH ILUVW LV WR GHWHUPLQH WKH FULWHULD IRU VHOHFWLQJWKHVDOHVWRDSSHDURQWKHUHSRUWDQGWKHRWKHULVWRVHOHFWWKHGDWDILHOGVWR DSSHDURQWKHUHSRUW 16.7.1 Uses of Sale Ratio Studies.  6DOH UDWLR VWXGLHV PD\ EH XVHIXO IRU WKH IROORZLQJ TXDOLW\ DVVXUDQFH DVSHFWV RI WKH PDVV DSSUDLVDO SURFHVV PRQLWRULQJ WKH DSSUDLVDOZRUNRIWHDPVRULQGLYLGXDOVHYDOXDWLQJDSSUDLVDOOHYHODQGXQLIRUPLW\DQG SURDFWLYHO\HYDOXDWLQJUHJXODWRU\FRPSOLDQFH 16.7.2 Inappropriateness of Selective Reappraisal.  7KH IROORZLQJ H[FHUSW H[SODLQV VHOHFWLYH UHDSSUDLVDO“The reliability of sales ratio statistics depends on unsold parcels being appraised in the same manner as sold parcels. Selective reappraisal of sold parcels distorts sales ratio results, possibly rendering them useless. Equally important, selective reappraisal of sold parcels (“sales chasing”) is a serious violation of basic appraisal uniformity and is highly unprofessional.”$GGLWLRQDOO\WKH 866XSUHPH&RXUWKDVGLVDSSURYHGVHOHFWLYHUHDSSUDLVDO 16.7.3 Matching Property Data on Sale Date and Appraisal Date.7KHUHOHYDQW OHJDODQGSK\VLFDOFKDUDFWHULVWLFVRIWKHVROGSURSHUW\DVRIWKHGDWHRIVDOHVKRXOGEH DFFXUDWHO\PDWFKHGZLWKWKH VDPH FKDUDFWHULVWLFV DV RI WKH GDWHRIDSSUDLVDO7KLV PD\ EH DFFRPSOLVKHG E\ H[FOXGLQJ IURP WKH UDWLR VWXG\ DOO VDOHV ZKHUH DQ\ RI WKH IROORZLQJ FKDQJHV ZHUH PDGH WR WKH VROG SDUFHOV EHWZHHQ WKH GDWH RI VDOH DQG WKH GDWH RI DSSUDLVDO QHZ FRQVWUXFWLRQ VLJQLILFDQWUHQRYDWLRQRUGHPROLWLRQFKDQJHVLQ ]RQLQJRUIXWXUHODQGXVHFODVVLILFDWLRQVLJQLILFDQWO\DIIHFWLQJYDOXHFRPELQDWLRQVDQG VSOLWV 16.7.4 The Importance of Stratification.  6DOH UDWLR VWXGLHV UHO\ XSRQ SURSHU VWUDWLILFDWLRQRIVROGSURSHUWLHVLQWRJURXSVZLWKRQHRUPRUHVLJQLILFDQWFKDUDFWHULVWLFV LQ FRPPRQ  $SSURSULDWH VWUDWLILFDWLRQ FULWHULD PD\ LQFOXGH WKH IROORZLQJ WKH VHYHQ VWDWXWRU\UHDOSURSHUW\VWUDWDSURSHUW\XVHFRGHJHRJUDSKLFXQLWVLWHFRGHHIIHFWLYH DJHVL]HTXDOLW\JUDGHRUYDOXHUDQJH 16.7.5 Graphic Displays of Sale Ratio Study Results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ass Appraisal of Real Property &KLFDJR ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUV SDJH 6HH $OOHJKHQ\3LWWVEXUJK&RDO&RY&RXQW\&RPPLVVLRQHU866&W /(GG   ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUVMass Appraisal of Real Property &KLFDJR ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUV SDJHV Collier County Property Appraiser Page 16 Petition No: 2022-00561PAO EvidenceReceived On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tatutory Real Property Strata.6HFWLRQ  D )ORULGD6WDWXWHV UHTXLUHVWKH'HSDUWPHQWRI5HYHQXHWRFRPSXWHVWDWLVWLFDODQGDQDO\WLFDOPHDVXUHVRQ WKH IROORZLQJ VHYHQ UHDO SURSHUW\ FODVVHV RU VWUDWD ZKHQ WKH FODVVHV FRQVWLWXWHG  SHUFHQW RU PRUH RI WKH WRWDO DVVHVVHG YDOXH RI UHDO SURSHUW\ LQ D FRXQW\ RQ WKH SUHYLRXVWD[UROO 1. Residential property that consists of one primary living unit, including, but not limited to, single-family residences, condominiums, cooperatives, and mobile homes. 2. Residential property that consists of two or more primary living units. 3. Agricultural, high-water recharge, historic property used for commercial or certain non-profit purposes, and other use-valued property. 4. Vacant lots. 5. Nonagricultural acreage and other undeveloped parcels. 6. Improved commercial and industrial property. 7. Taxable institutional or governmental, utility, locally assessed railroad, oil, gas, and mineral land, subsurface rights, and other real property. )ORULGD 3URSHUW\ $SSUDLVHUV PD\ DOVR SHUIRUP VWDWLVWLFDO DQDO\VHV RQ WKHVH VHYHQ VWUDWDIRUTXDOLW\DVVXUDQFHDQGWRSURDFWLYHO\HYDOXDWHUHJXODWRU\FRPSOLDQFH 16.7.7 Measures of Appraisal Level in Sale Ratio Studies.,QVDOHUDWLRVWXGLHV PHDVXUHVRIDSSUDLVDOOHYHODUHJHQHUDOO\UHIOHFWHGE\PHDVXUHVRIFHQWUDOWHQGHQF\ 7KHWKUHHFRPPRQPHDVXUHVRIDSSUDLVDOOHYHOIRUVDOHUDWLRVWXGLHVDUHWKHPHGLDQ PHDQ DQG ZHLJKWHG PHDQ   7KHVH WKUHH LWHPV DUH UHTXLUHG LQSXWV IRUFDOFXODWLQJ PHDVXUHVRIDSSUDLVDOXQLIRUPLW\ VHHVHFWLRQ $OVRPHDVXUHVRIDSSUDLVDO OHYHO DUH XVHIXO IRU HYDOXDWLQJ KRUL]RQWDO HTXLW\ DQG YHUWLFDO HTXLW\ VHH VHFWLRQV DQG  ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUVProperty Appraisal and Assessment Administration &KLFDJR,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUV SDJHV ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUVMass Appraisal of Real Property &KLFDJR 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PHDQ VDOH UDWLR E\ RQH PLQXV DQ\ DJJUHJDWH SHUFHQWDJHDGMXVWPHQWIRUWKHILUVWDQGHLJKWKFULWHULD 16.7.10 Measures of Appraisal Uniformity In Sale Ratio Studies.  $SSUDLVDO XQLIRUPLW\PD\EHHYDOXDWHGERWKEHWZHHQDQGZLWKLQUHDOSURSHUW\JURXSV$SSUDLVDO XQLIRUPLW\ EHWZHHQ JURXSV PD\ EH HYDOXDWHG E\ FRPSDULQJ PHDVXUHV RI DSSUDLVDO OHYHO IRU UHDO SURSHUW\ JURXSV  &RPPRQ LQGLFDWRUV RI DSSUDLVDO XQLIRUPLW\ ZLWKLQ JURXSV DUH WKH DUUD\ UDQJH FRHIILFLHQW RI GLVSHUVLRQ DQG SULFHUHODWHGGLIIHUHQWLDO  $UUDQJLQJ WKH VDOHV LQ DVFHQGLQJ UDWLR RUGHU FUHDWHV DQ DUUD\ DQG WKH ORZHVW DQG KLJKHVWUDWLRVUHIOHFWWKHUDQJH7KHVHWZRLQGLFDWRUVDUHVLPSOHGLUHFWO\REVHUYDEOH DQGXVHIXOIRUVPDOOJURXSVRIVDOHV+RZHYHUWKHFRHIILFLHQW RI GLVSHUVLRQDQGWKH SULFHUHODWHG GLIIHUHQWLDO DUH JHQHUDOO\ DSSOLHG DV LQGLFDWRUV RI DSSUDLVDO XQLIRUPLW\ ZLWKLQUHDOSURSHUW\JURXSV 16.7.11 Coefficient of Dispersion.  7KH FRHIILFLHQW RI GLVSHUVLRQ LV WKH PRVW FRPPRQO\XVHGLQGLFDWRURIDSSUDLVDOXQLIRUPLW\LQVDOHUDWLRVWXGLHV,WPHDVXUHVWKH YDULDWLRQ RI VDOH UDWLRV ZLWKLQ D JURXS RI VROG SURSHUWLHV  6LQFH WKH FRHIILFLHQW RI Technical Opinion OPN 95-0018-XO\3URSHUW\7D[$GPLQLVWUDWLRQ)ORULGD'HSDUWPHQWRI 5HYHQXH$OVRVHHTechnical Opinion OPN 90-0039$XJXVW3URSHUW\7D[$GPLQLVWUDWLRQ )ORULGD'HSDUWPHQWRI5HYHQXH ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUVMass Appraisal of Real Property &KLFDJR ,QWHUQDWLRQDO$VVRFLDWLRQRI$VVHVVLQJ2IILFHUV SDJHV Collier County Property Appraiser Page 18 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 389 GLVSHUVLRQLVEDVHGRQWKHPHGLDQLWLVQRWLQIOXHQFHGE\H[WUHPHVDOHUDWLRVDVDUH PHDVXUHVRIDSSUDLVDOXQLIRUPLW\EDVHGRQWKHPHDQ 16.7.12 Price-Related Differential.7KHSULFHUHODWHGGLIIHUHQWLDO 35' PHDVXUHV DSSUDLVDO XQLIRUPLW\ EHWZHHQ ORZ DQG KLJKYDOXH SURSHUWLHV ZLWKLQ UHDO SURSHUW\ JURXSV$35'EHORZWKHDFFHSWDEOHUDQJHPD\LQGLFDWHWKDWKLJKYDOXHSURSHUWLHV DUH RYHUDSSUDLVHG UHODWLYH WR ORZYDOXH SURSHUWLHV DQG WKH PDVV DSSUDLVDO PD\ EH FRQVLGHUHG³SURJUHVVLYH´$35'DERYHWKHDFFHSWDEOHUDQJHPD\LQGLFDWHWKDWKLJK YDOXH SURSHUWLHV DUH XQGHUDSSUDLVHG UHODWLYH WR ORZYDOXH SURSHUWLHV DQG WKH PDVV DSSUDLVDOPD\EHFRQVLGHUHG³UHJUHVVLYH´ 16.7.13 Horizontal Equity.  +RUL]RQWDO HTXLW\ UHODWHV WR HTXLW\ LQ DSSUDLVDO OHYHO EHWZHHQUHDOSURSHUW\JURXSVVWUDWLILHGE\FULWHULDRWKHUWKDQYDOXHUDQJH+RUL]RQWDO HTXLW\ PD\ EH HYDOXDWHG E\ FRPSDULQJ PHDVXUHV RIDSSUDLVDOOHYHOIRUUHDOSURSHUW\ JURXSVVWUDWLILHGE\LWHPVVXFKDVJHRJUDSKLFXQLWVVLWHFRGHVDJHJURXSVDQGVL]H JURXSV  *UDSKLF DQDO\VLV PD\ DOVR EH XVHIXO IRU HYDOXDWLQJ KRUL]RQWDO HTXLW\  6HH VHFWLRQ   ,I DQ\ VLJQLILFDQW KRUL]RQWDO LQHTXLW\LVDSSDUHQWDGGLWLRQDODQDO\VLV DQGSRVVLEO\DSSUDLVDOOHYHOFKDQJHVPD\EHUHTXLUHG 16.7.14 Vertical Equity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tatistical Indicators for Regulatory Purposes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econciliation of the Mass Appraisal.  7KH SURFHVV RI UHDFKLQJ MXVW YDOXH FRQFOXVLRQVIRUUHDOSURSHUW\LVDQDSSOLFDWLRQRIDGPLQLVWUDWLYHGLVFUHWLRQE\)ORULGD 3URSHUW\$SSUDLVHUV,IDVLQJOHYDOXDWLRQDSSURDFKLVXVHGIRUDUHDOSURSHUW\W\SH WKHYDOXHLQGLFDWLRQVE\WKLVDSSURDFKPD\EHUHYLHZHGIRUTXDOLW\DVVXUDQFHEHIRUH UHDFKLQJILQDOFRQFOXVLRQVRIMXVWYDOXH,IPRUHWKDQRQHYDOXDWLRQDSSURDFKLVXVHG IRUDUHDOSURSHUW\W\SHWKHMXVWYDOXHLQGLFDWLRQVE\HDFKDSSURDFKPD\EHUHYLHZHG IRU TXDOLW\ DVVXUDQFH DQG UHFRQFLOHG WR ILQDO FRQFOXVLRQV RI MXVW YDOXH  ,W LV QRW 6HH3RZHOOY.HOO\6RG )OD $OVRVHH6SDQLVK5LYHU5HVRUW&RUSRUDWLRQY :DONHU6RG )ODWK'&$ DIILUPHG6RG )OD  Collier County Property Appraiser Page 19 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 390 ADDENDUM /LVWHGEHORZLQEROGLWDOLFVDUHWKHHLJKWIDFWRUVWKDW)ORULGD3URSHUW\$SSUDLVHUVDUH UHTXLUHGWRFRQVLGHULQWKHMXVWYDOXDWLRQRIUHDOSURSHUW\DVVWDWHGLQ6HFWLRQ )ORULGD6WDWXWHV)ROORZLQJHDFKIDFWRULVDGLVFXVVLRQRIWKHDSSOLFDEOH)ORULGDFDVH ODZDVSURYLGHGE\WKH2IILFHRIWKH*HQHUDO&RXQVHO)ORULGD'HSDUWPHQWRI5HYHQXH 7KHVHFDVHODZGLVFXVVLRQVDUHVXPPDULHVRIFRXUWUXOLQJV&DUHVKRXOGEHWDNHQWR FRQVXOWWKHDFWXDOFDVHVDORQJZLWKOHJDODGYLFHZKHUHQHFHVVDU\LQWKHLUDSSOLFDWLRQ Factors to consider in deriving just valuation.--In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; 6HH %\VWURP Y %DO +DUERXU  &RQGRPLQLXP $VVRFLDWLRQ ,QF 6RG )ODG '&$ ZKLFKVWDWHVWKDWZKHUHDQDSSUDLVDOLVEDVHGRQVDOHVRIFRPSDUDEOHSURSHUWLHVWKH DSSUDLVHUQHFHVVDULO\FRQVLGHUVDOODQGXVHVVRPHRIWKHIDFWRUVVHWIRUWKLQVHFWLRQ $OVRVHH9HUR%HDFK6KRUHV,QFY1ROWH6RG )ODWK'&$ 7KHVDOH SULFH PD\ EH RXWZHLJKHG E\ WKH FRQGLWLRQ RU VL]H WKH IRUPHU LV QRW QHFHVVDULO\ WKH VROH GHWHUPLQDQWRIYDOXHZKHUHQRHVWDEOLVKHGPDUNHWH[LVWV :DONHUY7UXPS6RG )OD WK '&$   ,Q WKLV UHJDUG QR LQGLYLGXDO VDOH FDQ EH RU VKRXOG EH DVVXPHG WR UHSUHVHQWMXVWRUIDLUPDUNHWYDOXH6HH 2\VWHU3RLQWH&RQGR$VVRF,QFY1ROWH6RG  )OD ZKLFKVWDWHGWKH/HJLVODWXUHLQWHQGHG³WRLQFOXGHRQO\WKRVHIHHVDQGFRVWV W\SLFDOO\DVVRFLDWHGZLWKWKHFORVLQJRIWKHVDOHRIUHDOSURSHUW\VXFKDVUHDVRQDEOHDWWRUQH\ V IHHVEURNHU VFRPPLVVLRQVDSSUDLVDOIHHVGRFXPHQWDU\VWDPSFRVWVVXUYH\FRVWVDQGWLWOH LQVXUDQFHFRVWV³ (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; 7KH DSSUDLVHU FDQ FRQVLGHU WKH SRWHQWLDO IXWXUH XVH RI SURSHUW\ IRU D VWRU\EXLOGLQJ DOWKRXJKDFXUUHQWOHDVHPD\SURKLELWGHYHORSPHQWRIVWRU\EXLOGLQJ9DOHQFLD&HQWHU,QFY %\VWURP 6RG )OD 8VHVRISURSHUW\EDUUHGXQGHU]RQLQJEXWSHUPLWWHGE\ FRPSUHKHQVLYHSODQWKDWKDGSULRULW\RYHU]RQLQJUHVWULFWLRQVDQGIRUZKLFKWKHUHZDVSUHVHQW Collier County Property Appraiser Page 20 Petition No: 2022-00561PAO EvidenceReceived On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he location of said property; /RFDWLRQLVDIDFWRUWKDWWKHDSSUDLVHUPXVWDWOHDVWFRQVLGHULQYDOXLQJSURSHUW\WKRXJKWKH DSSUDLVHUQHHGQRWWRJLYHHTXDOZHLJKWWRHDFKIDFWRU5RGHQY(VWHFK,QF6RG )ODG'&$ UHYLHZGHQLHG6RG )OD  (4) The quantity or size of said property; 7KHVL]HRIDSDUFHOPD\KDYHOLWWOHHIIHFWRQLWVYDOXHSHUDFUHZKHQRWKHUIDFWRUVVRLQGLFDWH 3DOP%HDFK'HYHORSPHQWDQG6DOHV&RUSY:DONHU6RG )ODWK'&$  UHYLHZGHQLHG6RG )OD LQYROYLQJYDFDQWXQSODWWHGORWVLQDVXEGLYLVLRQEHLQJ GHYHORSHG +RZHYHU WKH VL]H RI D SDUFHO PD\ EHFRPH D H[WUHPHO\ UHOHYDQW IDFWRU LQ WKH DEVHQFHRIRWKHUUHOHYDQWIDFWRUVDQGLQIRUPDWLRQ:DONHUY7UXPS6RG )ODWK '&$   7KH FRXUWV KDYH UHFRJQL]HG WKDW WKLV PD\ EH D GLOHPPD IRU WKH DSSUDLVHU 0XFNHQIXVVY0LOOHU6RG )ODWK'&$  (5) The cost of said property and the present replacement value of any improvements thereon; 7KH DSSUDLVHU VKRXOG FRQVLGHU DQG UHFRJQL]H GLIIHUHQFHV EHWZHHQ ROG DQG QHZSURSHUWLHV XQGHUWKHFRVWDSSURDFK 2]LHUY6HPLQROH&R3URSHUW\$SSUDLVHU6RG )ODWK '&$   7KH FRVW DSSURDFK PD\ EH ZDUUDQWHG ZKHUH SURSHUW\ LV D VSHFLDO SXUSRVH SURSHUW\LIWKHUHDUHFRPSOLFDWLRQVFDXVHGE\DWWHPSWLQJWRDFFXUDWHO\SUHGLFWDQ\VWDELOLW\LQ WKHLQFRPHDSSURDFK'DQLHOY&DQWHUEXU\7RZHUV,QF6RG )ODG'&$  +DYLOOY/DNH3RUW3URSHUWLHV,QF6RG )ODWK'&$  (6) The condition of said property; 7KH DSSUDLVHU VKRXOG FRQVLGHUDQGUHFRJQL]HGLIIHUHQFHVLQFRQGLWLRQEHWZHHQROGDQGQHZ SURSHUWLHVXQGHUWKHFRVWDSSURDFK2]LHUY6HPLQROH&R3URSHUW\$SSUDLVHU6RG )OD WK '&$    &RQWDPLQDWHG FRQGLWLRQ PD\ DIIHFW WKH PDUNHW YDOXH *XOI&RDVW Collier County Property Appraiser Page 21 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 392 5HF\FOLQJ Y7XUQHU6RG )ODG'&$ 7KHDSSUDLVHU VZHLJKWDIIRUGHGWR FRQGLWLRQPD\RXWZHLJKWKHVDOHSULFHWKHODWWHULVQRWQHFHVVDULO\WKHVROHGHWHUPLQDQWRI YDOXHZKHUHQRHVWDEOLVKHGPDUNHWH[LVWV :DONHUY7UXPS6RG )ODWK'&$   0XFNHQIXVVY0LOOHU6RG )ODWK'&$  (7) The income from said property; and 7KRXJKGLIIHUHQWLQFRPHDSSURDFKHVFDQEHXVHGWKH\QHHGQRWEHWKHRQO\FULWHULDXVHGLQ VHWWLQJ DQ DVVHVVPHQW EXW FDQ EH XVHG LQ FRQMXQFWLRQ ZLWK RWKHU FULWHULD :KLWPDQ Y 2YHUVWUHHW6RG )ODG'&$ FHUWGHQLHG6RG )OD 7KH DSSUDLVHUZKHQXVLQJLQFRPHFDQXVHDYHUDJHRFFXSDQF\UDWHVIRUGRZQWRZQRIILFHEXLOGLQJV DQG QHHG QRW XVH WKH SURSHUW\ V DFWXDO RFFXSDQF\ ILJXUHV DV ORQJ DV WKHVH ILJXUHV DUH FRQVLGHUHG 0DVWURLDQQL Y %DUQHWW %DQNV ,QF6RG )ODVW'&$ UHYLHZ GHQLHG6RG )OD  (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property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³WRLQFOXGHRQO\WKRVHIHHVDQGFRVWV W\SLFDOO\DVVRFLDWHGZLWKWKHFORVLQJRIWKHVDOHRIUHDOSURSHUW\VXFKDVUHDVRQDEOHDWWRUQH\ V IHHVEURNHU VFRPPLVVLRQVDSSUDLVDOIHHVGRFXPHQWDU\VWDPSFRVWVVXUYH\FRVWVDQGWLWOH LQVXUDQFHFRVWV³ Collier County Property Appraiser Page 22 Petition No: 2022-00561PAO EvidenceReceived On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ollier County Property Appraiser Page 23 Petition No: 2022-00561PAO EvidenceReceived On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d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ollier County Property Appraiser Page 24 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 395 Collier County Property Appraiser Page 25 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM c·· Wood & Stuart, P.A. C. Attorneys at Law Gaylord A. Wood, Jr. B. Jordan Stuart J. Christopher Woolsey December 6, 2010 Honorable Abe Skinner Collier County Property Appraiser 3950 Radio Road Naples FL 34104-3750 304 S.W. 12th Street Fort Lauderdale, Florida 33315 (954) 463-4040, Fax (954) 764-5734 P.O. Box 1987 Bunnell, Florida 32110 (386) 437-9400, Fax (386) 437-9414 Please Reply to Bunnell Re: Misapplication of "eighth criterion" by Florida Department of Revenue Dear Mr. Skinner You have asked whether, once your office or the Value Adjustment Board has reached an opinion of the "willing buyer-willing seller" amount, a deduction should be made pursuant to Sections 193.011(1) and (6) of the Florida Statutes for costs of purchase and costs of sale. In my opinion, no such deduction should be made. The source of this confusion is in the Special Magistrate's Training materials published by the Florida Department of Revenue. I might point out that this is a dramatic change in position by the Department, which had previously issued bulletins that no such deduction should be made. I enclose a copy of Department of Revenue Advisement Letter OPN 95-0002, which correctly states the law. This Advisement Letter is totally inconsistent with the Special Magistrate training (which has no legal status) and has not been withdrawn by FDOR. DISCUSSION The Florida Constitution states in Article VII, Section (4): "By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation ... " The closest the Legislature came to defining the term is in Section 192.001(2), F.S., in which it defines the term: "'Assessed value of property' means an annual determination of the just or fair market value of an item or property ... " The Department of Revenue has defined ')ust value" in Rule 12D-1.002(5), Florida Administrative Code: The price at which the property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. This is consistent with the Supreme Court's definition of the term "just value" in the landmark case of Walter v. Schuler, 176 So.2d 81 (Fla. 1965): 396 Collier County Property Appraiser Page 26 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM ( C (_ We have said much about 'X', the unknown quantity, and nothing about how to set it within the bounds prescribed by the legislature in Sec. 193.021. The more we ponder the problem the more difficult the solution appears. But settle it we must and we have concluded after earnest study that the sensible way to do so is to adopt the chancellor's idea that 'fair market value' and 'just valuation' should be declared 'legally synonymous' and that such is the best way to arrive at the definition of'X'. The former term is a familiar one and it, in tum, may be established by the classic formula that it is the amount a 'purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell.' Root v. Wood, 155 Fla. 613, 21 So.2d 133. If assessors will apply that test and in doing so observe the seven guideposts in Sec. 193.021, justness should be secured to the taxpayer and the tangle that has developed should be unraveled. The Legislature's reaction was to add subsection (8) to Section 193.01 I. While it would be natural to assume that the Legislature had thus retreated from the "just value "'c market value" standard, the Courts uniformly continue to equate just value with market value. A good example is Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983), rev.den. A primary issue in this case is that Article VII, Section 4, Constitution of the State of Florida (1968) requires all property to be assessed at "just value". Just value2 a le al term is s on nous with "fair market value". Walt er v. Sch u ler l76 So . d 81 F a . l 965 . Farr mar et va ue 1s a so a e a conce t re ate In State, Department of Revenue v. Adkinson, 409 So.2d 53 (Fla. 1st DCA 1982) , the District Court of Appeal succinctly held: The Florida Constitution requires "just valuation" of all property subject to ad valorem taxation. "Just Valuation" is synonymous with "fair market value" or the amount that a purchaser willing but not obliged to buy would pay to a seller willing but not obliged to sell. For over 100 years it has been the rule in Florida that property be assessed at its fair market value for ad valorem tax purposes. During that time, Florida's legislative, executive, and judicial branches have all declared that a lesser standard cannot be tolerated. The Supreme Court added to this single voice chorus in Schultz v. TM Florida-Ohio Realty Ltd. Partnership , 577 So.2d 573 (Fla., 1991): This Court has found that the just valuation at which property must be assessed under the constitution and se ction 193.011 is synonymous with fair market value .... In arriving at fair market value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011. Oyster Pointe Resort Condominium Ass 'n v. Nolte, 524 So.2d 415 (Fla.1988). The particular method of valuation, and the weight to be given each factor, is left to the discretion of the assessor, and his determination will not be disturbed on review as long as each factor has been lawfully considered and the assessed value is within the range of reasonable appraisals. Blake v. Xerox Corp., 447 So.2d 1348 (Fla.19 84). I enclose for your information a copy of the Second District Court of Appeal's decision in Turner v. Tokai Financial Services, Inc., 767 So. 2d 494 (Fla. 2d DCA 2000). No deduction is required or permissible. 397 Collier County Property Appraiser Page 27 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM ( One case discusses the Department of Revenue's use of what it inaccurately calls the eighth criterion in the tax roll approval process is a case which our office handled, Southern Bell Telephone & Telegraph Company v. County of Broward, 665 So.2d 272 (Fla. 4 th DCA 1985). Southern Bell attempted to obtain equal protection relief based on a claimed overassessment of its property compared with all or substantially all other property in Broward County. It pointed to the fact that the Florida Department of Revenue routinely deducts approximately one standard deviation or 15% from sales before conducting its sales-to-assessment ratio studies. (By so doing, the peak of the classic "bell shaped curve" is placed shy of the 100% mark, insuring that half of the properties will not be assessed at more than 100% of selling price.) The mischief in the ointment comes from the Florida Department of Revenue's Special Magistrate Training materials, excerpt enclosed. These are not Statutes. They are not Rules promulgated under the Administrative Procedure Act, Chapter 120 FS. They are not appellate Court decisions. They have exactly zero force and effect when measured against the host of court decisions that uniformly hold that just value is legally synonymous with market value. If you have any further questions, do not hesitate to inquire. Sincerely, GAYLORD A. WOOD, JR. GAW/jkf 398 Turner v. Tokai Financial Services, Inc. 767 So.2d 494 (2000) Rob TURNER, as Hillsborough County Property Appraiser; and Larry Fuchs, as Executive Director of the Florida Department of Revenue, Appellants, v. TOKAI FINANCIAL SERVICES, INC., d/b/a Master Lease, Appellee. No. 2D99-1857. District Court of Appeal of Florida, Second District. May 24, 2000. [767 So.2d 495] William D. Shepherd, General Counsel, Tampa, for Appellant Rob Turner. Robert A. Butterworth, Attorney General, and Michael R. Kercher and Mark T. Aliff, Assistant Attorneys General, Tallahassee, for Appellant Larry Fuchs. Stanley H. Beck, Hallandale, and Evan J. Langbein of Langbein & Langbein, P.A., Aventura, for Appellee. Gaylord A. Wood, Jr., and B. Jordan Stuart of Wood & Stuart, P.A., New Smyrna Beach, for William Markham and H.W. "Bill" Suber, Amici Curiae. Benjamin K. Phipps, Tallahassee, for Florida Association of Property Tax Professionals and Florida Taxpayers' Coalition, Amici Curiae. [767 so.2d 496] Steven L. Brannock, Robert E.V. Kelly, Jr., and David C. Borucke of Holland & Knight LLP, Tampa, for Wal-Mart Stores, Inc., Amicus Curiae. PARKER, Acting Chief Judge. Rob Turner, as Hillsborough County Property Appraiser, and Larry Fuchs, as Executive Director of the Florida Department of Revenue (collectively Turner), challenge the trial court's order requiring Turner to deduct certain costs of sale from the market value of tangible personal property when assessing it for ad valorem tax purposes, and requiring Turner to apply that deduction to Tokai Financial Services, Inc.'s (Tokai) 1997 tax assessment. We reverse. Tokai sued Turner, challenging the 1997 property tax assessment of its tangible personal property. The issue at trial was the value of some 500 pieces of office equipment: primarily copiers, fax machines, office furniture, and medical equipment. In his initial assessment, Turner utilized a "cost approach" to assess Tokai's equipment, applying depreciation to the original cost of the equipment. Turner made no adjustments for the functional or economic obsolescence of the equipment or for changes in the replacement cost of comparable new equipment. Tokai argued that its equipment should be assessed using the "market approach," valuing it based on its current market value in the used/refurbished equipment market. Tokai presented expert testimony at trial concerning the market value of its equipment. The trial court agreed with Tokai, and reduced its assessment to the market value of the equipment as calculated by Tokai's expert. Turner does not challenge this reduction.[1] Tokai's expert also testified that, in her opinion, the assessment of Tokai's equipment should be further reduced from the market value to reflect certain costs of sale. These costs included 15 percent of the sales price for sales commissions, and an additional 5 percent of the sales price for advertising, warranties, delivery, installation, and product demonstration. Tokai's expert did not testify that Tokai had incurred these costs; rather, she testified that these were the expected costs of sale in the used/refurbished equipment market. Based on this testimony, the trial court ordered Turner to reduce Tokai's assessment by an additional 20 percent to reflect these "costs of sale." It is this further reduction that Turner challenges in this appeal. The single issue in this case is whether the trial court erred in ruling that costs of sale must be deducted from market value in order to arrive at just valuation for ad valorem tax purposes. The Florida Constitution requires that "regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation...." Art. VII, § 4, Fla. Const. The Florida Supreme Court has defined "just valuation" as synonymous with "fair market value." See Walter v. Schuler,176 So.2d 81, 85-86 (Fla.1965). Therefore, any deductions from "fair market value" mean that the property is not being valued at "just value." In light of this constitutional mandate and its interpretation by the supreme court, we must consider the application and effect of section 193.011, Florida Statutes (1997), which states: Collier County Property Appraiser Page 28 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 399 193.011 Factors to consider in deriving just valuation. In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: [767 So.2d 497] (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property; (4) The quantity or size of said property; (5) The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. Turner argues that the trial court's decision results in an unconstitutional application of the statute. Tokai argues that subsection (8) of the statute requires us to affirm the trial court's decision. After considering both the statute and the existing case law, we conclude that Turner's argument is correct for four reasons. First,the question in this case is not whether the property appraiser is allowed to make a deduction for costs of sale when determining fair market value. Clearly, the property appraiser can make such a deduction when the circumstances warrant it. See Roden v. GAC Liquidating Trust,462 So.2d 92, 94 (Fla. 2d DCA 1985); Southern Bell Tel. & Tel. Co. v. Broward County,665 So.2d 272, 275 (Fla. 4th DCA 1995). The question in this case is whether the property appraiser is required to make such a deduction. The plain language of the statute clearly indicates that no such deduction is required. From its title, it is clear that section 193.011 requires only that the property appraiser consider the listed factors not that he necessarily apply them. See Parker v. State,406 So.2d 1089, 1092 (Fla. 1981) (holding that a statute's title can assist in determining legislative intent). In addition, the language of the statute itself specifically requires only the consideration of the enumerated factors, not their application. Further, in considering the application of this statute, the supreme court stated that "[i]n arriving at fair market value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011. The particular method of valuation, and the weight to be given each factor, is left to the discretion of the assessor...." Valencia Ctr., Inc. v. Bystrom, [767 So.2d 498] 543 So.2d 214, 216 (Fla.1989). See also Roden,462 So.2d at 94; Haines v. Holley,234 So.2d 152 (Fla. 2d DCA 1970); Spanish River Resort Corp. v. Walker,497 So.2d 1299, 1303 (Fla. 4th DCA 1986) (noting that while the property appraiser must consider all eight criteria, the appraiser may "discard entirely" any criteria that is not probative of fair market value under the circumstances). We conclude that this court cannot require the property appraiser to apply a deduction for costs of sale to every personal property tax assessment. To do so would be to require the property appraiser to apply the value determined by subsection (8) when the statute requires only that the property appraiser consider that value. Second,all of the statute's subsections must be read together in order to determine the statute's meaning, and the statute should be read so as to give meaning to each of the subsections. See Forsythe v. Longboat Key Beach Erosion Control Dist.,604 So.2d 452, 455 (Fla.1992). However, the trial court's reading of the statute renders subsections (1) and (8) redundant. The trial court apparently found "reasonable fees and costs of purchase" in subsection (1) to be the same as "reasonable fees and costs of the sale" in subsection (8). We conclude it was error to read the statute in this way. See Forsythe,604 So.2d Collier County Property Appraiser Page 29 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 400 at 456 (noting that it is a cardinal rule of statutory construction that courts should avoid readings that render parts of the statute meaningless); Pinellas County v. Woolley,189 So.2d 217, 219 (Fla. 2d DCA 1966). The "use of different terms in different portions of the same statute is strong evidence that different meanings were intended." Department of Prof'l Regulation v. Durrani,455 So.2d 515, 518 (Fla. 1st DCA 1984). In reading the statute as a whole, it becomes apparent that the legislature intended these subsections to require the property appraiser to consider two different values. Subsection (1) requires the property appraiser to consider "[t]he present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase...." § 193.011(1), Fla. Stat. (1997). This subsection appears to consider the transaction from the buyer's perspective and excludes those reasonable fees and costs the buyer would incur over and above the present cash value. Subsection (8), on the other hand, requires the property appraiser to consider "[t]he net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing...." § 193.011(8), Fla. Stat. (1997). This subsection appears to consider the transaction from the seller's perspective and excludes those reasonable fees and costs that the seller would pay out of the proceeds received from the buyer. When considered this way, it is clear that the "values" derived from subsections (1) and (8) may be different. The statute requires the property appraiser to consider these values, along with those derived from subsections (2) through (7), when determining just value. We reject Tokai's position that the statute requires the property appraiser to select the value generated by the application of subsection (8) and apply it in a blanket fashion to all assessments of tangible personal property. Third,the purpose of section 193.011 is to assist property appraisers in discharging their constitutional obligation to tax property based on its just value. The supreme court has equated "just value" with "fair market value," and has held that fair market value "may be established by the classic formula that it is the amount a `purchaser willing but not obligated to buy, would pay to one willing but not obligated to sell.'" Walter,176 So.2d at 86. The question, then, becomes what costs of sale, if any, must be deducted from the amount the willing purchaser paid the willing seller in order to reach "fair market value." In attempting to define what costs should be deducted pursuant to the "costs [767 So.2d 499] of sale" language in section 193.011(8), the Fourth District stated: "Such usual and reasonable fees and costs typically include reasonable attorney's fees, broker's commissions, documentary stamp costs, survey costs, appraisal fees, and title insurance costs. Internal expenditures such as marketing costs are generally not included within the scope of this section." Spanish River,497 So.2d at 1304 (quoting Note, Ad Valorem Taxation of Time-Share Properties: Should Time-Share Estates be Separately Assessed and Taxed?,37 U. Fla. L.Rev. 421, 436 (1985)). In this case, Tokai presented no evidence at trial concerning whether the "costs of sale" it sought to deduct were external costs or internal expenditures. In the absence of such evidence, Tokai failed to establish that a deduction for costs of sale under subsection (8) was proper. Further, from the arguments in its brief and at oral argument, it appears that Tokai seeks to include various internal expenditures within the scope of subsection (8). For example, Tokai seeks a deduction for salesmen's commissions, apparently equating them with the broker's commissions referenced in Spanish River.However, when the salesman is an employee of the seller, commissions would seem to be an internal expenditure rather than an external cost of sale. In addition, Tokai's proposed deductions for advertising, warranties and product demonstration appear to be marketing costs which, as specifically noted in Spanish River,are generally not included as costs of sale under section 193.011(8). Therefore, we reject Tokai's argument that it should be allowed a deduction for these items. Turner admits that certain costs should be deducted from the sales price of an item in order to determine fair market value under some circumstances. For example, Turner notes that the property appraiser should deduct those amounts not properly included in the sales price, such as sales tax and extended warranties priced separately from the item.[2]However, in this case, Tokai seeks to have a "costs of sale" deduction for general costs of doing business. Valuing property after the costs of doing business have been deducted does not result in an assessment at "just value." Moreover, logic dictates that the "fair market value" of an item generally includes a component for costs of sale. When the willing, but not obligated, seller determines what price he will accept for a certain item of property, he takes into account those costs that he will incur in making the sale. These costs drive the seller's bottom line; i.e., the price below which he will not go. Therefore, the costs of sale have already been factored into the market value of the property when it is placed for sale. To allow a blanket deduction for costs of sale Collier County Property Appraiser Page 30 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM --- 401 gives a windfall to the seller who has already accounted for them in his sales price. Fourth,"[d]emocratic philosophy mandates that every taxpayer be treated consistently, and that everyone contribute his fair share, no more and no less, to the tax revenues." ITT Community Dev. Corp. v. Seay,347 So.2d 1024, 1028 (Fla.1977); Fuchs v. Robbins,738 So.2d 338, 341 (Fla. 3d DCA 1999). Tokai's fair share is measured by the fair market value of its personal property. Tokai should not be entitled to a lower tax assessment because it chose to expend excessive amounts on marketing its equipment. If comparable sales establish the market value of two identical properties, we know of no court decision which would allow the buyer of the first parcel to [767 So.2d 500] insist on a value 55% less than the second, because the seller of the former parcel chose to expend an inflated percentage sum to market his property in order to obtain a purchaser. Spanish River,497 So.2d at 1304. For all of the above reasons, both the language and the purpose of section 193.011 are thwarted by the trial court's order requiring Turner to deduct costs of sale from the fair market value of Tokai's equipment. Therefore, that portion of the trial court's order requiring a deduction of 20 percent from the fair market value of Tokai's equipment is reversed. In addition to his constitutional argument, Turner argues that the trial court erred for two additional reasons, both of which we reject. First, Turner argues that the legislature intended for subsections (1) and (8) to apply only to real property. While there is some legislative history to support this argument, no language limiting the application of these subsections exists in the enacted statute. Moreover, at least two courts have considered these subsections in the context of personal property. See Havill v. Scripps Howard Cable Co.,742 So.2d 210 (Fla. 1998); Southern Bell,665 So.2d at 272. Therefore, this argument is without merit. Second, Turner argues that an actual sale must occur before the property appraiser must consider the costs of sale. Nothing in the statute requires an actual sale to occur before subsection (8) is triggered. Thus, the property appraiser must consider the costs of sale when determining fair market value regardless of whether an actual sale has occurred. See Southern Bell Tel. & Tel. Co. v. Dade County,275 So.2d 4, 8 (Fla.1973) (noting that section 193.011 requires the property appraiser to put himself in the position of the parties to a hypothetical sale when considering the statutory factors if no actual sale has occurred). However, the actual sale of personal property may be one circumstance in which the property appraiser is required to apply the value that results from the application of subsection (8), rather than simply considering it. See Bystrom v. Equitable Life Assurance Soc'y,416 So.2d 1133, 1144 (Fla. 3d DCA 1982) (noting that while subsection (8) must be considered in making every assessment, it is only appropriately applied when there has been an actual sale). Reversed and remanded. CASANUEVA and DAVIS, JJ., Concur. NOTES [1] Amicus Curiae Markham argued in his brief that the trial court erred in finding that there was reliable data of comparable sales that Turner should have used to assess the property under the market approach. Because the parties to the appeal did not raise this issue and because amici lack standing to raise issues not raised by the parties, this issue was not properly before this court. See Acton v. Fort Lauderdale Hosp.,418 So.2d 1099, 1101 (Fla. 1st DCA 1982). [2] We note that Turner made this concession in the context of deductions for costs of sale under section 193.011(8) when the market value approach is being used. The issue of whether deductions for sales tax are appropriate in any other context was not briefed by any of the parties to this appeal and was not before this court. Therefore, we express no opinion as to whether sales tax is properly included or deducted during the valuation of tangible personal property in any other context or under any other valuation method. Collier County Property Appraiser Page 31 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM 402 Collier County Property Appraiser Page 32 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM ~~,;; ,-ssoc14~ PROPERTY APPRAISERS' ASSOCIATION OF FLORIDA, INC. ~ i ~ §1, ') ,-,. oo -<f:.~s ~ PAAF-March2, 1976 TO: FROM: DATE: RE: TAAF-1903-1976 MEMORANDUM All Members of the Property Appraisers' Association of Florida, Inc. The Levy Law Firm 108th Annual Conference Rob Turner, et al. vs. Florida Department of Revenue, DOAH Case No. 2011-677-RU Earlier this year, a total of 65 property appraisers filed administrative rule challenges against the Department of Revenue ("department"), which were consolidated into one case. The rule challenge against the department involved three issues: (1) whether the Value Adjustment Board ("V AB") evidence exchange rule, which provided that the evidence exchange process was optional, complied with the controlling statutory provisions; (2) whether portions of the 2010 VAB Training constituted unpromulgated rules; and (3) whether PTO Bulletin 11-01 constituted an unpromulgated rule. Importantly, the substantive correctness of the department's statements in the VAB Training and Bulletin was not within the scope of the Administrative Law Judge's (ALJ) decision-making authority. The Summary Final Order, therefore, does not address the merits of the department's legal analysis regarding the eighth criterion and continuing applicability of Higgs v. Good, 813 So.2d 178 (Fla. 3d DCA 2002). Evidence Exchange Rule With regard to the evidence exchange rule, the ALJ concluded that those portions of Florida Administrative Code Rule 12D-9.020, which provided that the evidence exchange process was optional, were contrary to section 194.011( 4)(a), Florida Statutes (2010). In particular, the ALJ found that subsections (1), (2)(a), and (2)(b) of Rule 12D-9.020 were invalid. (Final Order at p. 38) 1828 Riggins Lane ■ Tallahassee, Florida 32308 ■ Telephone: (850) 219-0220 ■ Facsimile: (850) 219-0177 Website: PAAF.net ■ E-mail: PAAF@comcast.net Page 1 of6 403 Collier County Property Appraiser Page 33 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM In reaching his conclusion, the ALJ determined that the plain language of section 194.011(4)(a) requires a taxpayer to provide his or her V AB evidence to the property appraiser at least fifteen days prior to a hearing. (Final Order at p. 28) A taxpayer is required to comply with section 194.011(4)(a) "notwithstanding the absence of a written request for evidence sent by the property appraiser." (Final Order at p. 31) However, "in the absence of a written request for evidence from the property appraiser, a taxpayer's noncompliance with section 194.011(4)(a) does not authorize a value adjustment board or magistrate to exclude the taxpayer's evidence." (Final Order at p. 33) That is, where a property appraiser fails to submit a written request for V AB evidence, the taxpayer's non-compliance with section 194.011(4)(a), "will not result in the exclusion of the taxpayer's evidence, but will forfeit the taxpayer's right to obtain the property appraiser's evidence in advance of the hearing." (Final Order at p. 40) On the other hand, where a property appraiser submits a written request for evidence and the taxpayer fails to comply with section 194.011(4)(a), "materials knowingly withheld by the taxpayer cannot be admitted into evidence by a V AB or magistrate." (Final Order at p. 40) 2010 VAB Training and PTO Bulletin 11-01 The property appraisers challenged the validity of portions of the 2010 V AB Training and Bulletin 11-01 on the basis that they constituted "rules" that were required to be adopted via the rulemaking process. A rule is defined as an "agency statement of general applicability that implements, interprets, or prescribes law or policy or describes the procedure or practice requirements of an agency." § 120.52(16), Florida Statutes (2010). Absent rulemaking, agency statements constituting "rules" are invalid. The department defended against the challenge by arguing that the V AB Training and Bulletin were not "rules" because they were not statements that were intended to create rights or require compliance. Steve Keller testified at length on this issue on the behalf of the department. He explained that the statements were not mandatory, did not constitute the department's legal analysis or legal advice, and did not create obligations and rights that were independent of statute and rule. The department asserted that it lacked the statutory authority to compel special magistrates or VAB's to comply with the training or bulletin and, therefore, the statements therein were legally unenforceable. For example, Mr. Keller testified that he did not "believe the role of the Department is to interpret the law" and it "does not have positions on legal issues that come before the Value Adjustment Board." (Keller depo. at pp. 48, 50) The ALJ accepted the department's position and concluded that the 2010 VAB Training and PTO Bulletin 11-01 did not constitute unpromulgated rules and, therefore, were not required to be adopted through the rulemaking process. In reaching his conclusion, the ALJ determined that the 2010 VAB Training and PTO Bulletin 11-01 were not binding or legally enforceable on special magistrates, V ABs, or V AB attorneys. 1828 Riggins Lane ■ Tallahassee, Florida 3 2308 • Telephone: (850) 219-0 220 • Facsimile : (850) 2 19-01 77 VVeb si te: PAAF.n e t ■ E-mail: PAAF@comcast.net Page 2 of6 404 Collier County Property Appraiser Page 34 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:19 AM With regard to the 2010 V AB Training, the ALJ concluded: Although DOR is required to create and disseminate training materials pursuant to section 194.035, the evidence demonstrates that the legal concepts contained within the 20 IO V AB Training are not binding . Specifically, there is no provision of law that authorizes DOR to base enforcement or other action on the 2010 V AB Training, nor is there a statutory provision that provides a penalty in situations where a value adjustment board or special magistrate deviates from a legal principle enumerated in the materials. Further. the evidence aemonstrates DOR has no authority to pursue any action against a value adjustment board or magistrate that chooses not to adhere to the legal concepts contained within the training. (Final Order at p. 18, emphasis added) The ALJ further concluded that: [T]he evidence in the instant matter indicates that the statements contained within the 2010 VAB Training constitute nothing more than non-binding recommendations concerning DOR's understanding of the law. As a result, value adjustment boards and their magistrates are not required to apply -and therefore possess the discretion to deviate from -the legal principles enumerated within the materials when conducting V AB hearings. (Final Order at p. 57, emphasis added) With regard to PTO Bulletin 11-01, the ALJ concluded: Although certain interested parties (i.e., a special magistrate in Nassau County, the director of valuation for the Hillsborough County Property Appraiser's Office, and legal counsel for the Broward County value adjustment board) perceived the bulletin to be mandatory, the evidence de mon s trates that value adjustment board s and magi strate s are not required to abide by the bulletin's contents. As with the training, DOR possesses no statutory authority to base enforcement action on the bulletin, nor could any form of penalty be lawfully imposed against a magistrate or value adjustment board that deviates from the legal advice contained within the document. Further, there is no evidence that DOR has taken (or intends to take) any agency action in an attempt to mandate compliance with the bulletin . (Final Order at p. 20, emphasis added) Tn particular, the evidence demonstrates that the bulletin. identical to the 2010 VAB Training. constitutes a non-bindin2. recommendation regardin2. DOR's understanding of the application of the 'eighth criterion.' Accordingly, value adjustment boards and magistrates, in adjudicating disputes between taxpayers and property appraisers, possess the discretion to seek advice from their independent legal counsel and deviate from the bulletin. This conclusion is 1828 Riggins Lane ■ Tallahassee, Florida 32308 ■ Telephone: (850) 219-0220 ■ Facsimile: (850) 219-0177 W ebsite: PAAF.net ■ E-mail: PAAF@comcast.net Page 3 of6 405 Collier County Property Appraiser Page 35 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM supported by the absence of any provision of law that authorizes DOR to base enforcement action on the bulletin, as well as the lack of evidence that DOR has ever attempted any action to mandate that the contents of the bulletin be applied during V AB proceedings. (Final Order at p. 66, italics in original, emphasis added) The ALJ noted that his conclusion that the 2010 VAB Training and PTO Bulletin 11-01 were not binding w as based upon the department's lack of statutory authority to enforce compliance with the traini ng materials or bulletin rather than on the department's characterization thereof. (Final Order at 53; 66) The ALJ concluded that the department had no authority to mandate that special magistrates and VABs "apply the legal principles enunciated in the training materials." (Final Order at 5 4) Mr. Keller testified at length regarding the intended effect of the 2010 VAB Training and PTO Bulletin 11-01. His sworn deposition testimony elicited on the department's behalf included the following statements regarding the VAB Training: ► The 2010 V AB Training is not mandatory. (p. 457) o The training materials "don't have the force and effect of a rule." (p. 274) o The training materials d o not "create obligations and rights that are independent of statute and rule." (p. 457; 473) ► Special magistrates and VABs are not required to adhere to the 2010 VAB Training in order to comply with Florida law. (p. 365) o Special magistrates and V ABs "are required to follow Florida law, and they are not required to follow the training." (p. 321) o A V AB attorney can deviate from the V AB training materials if he or she determines that the law or appraisal practice mandates a different result. (p. 108) ► Special magistrates and VABs cannot cite to the 2010 V AB Training. (p. 332) o The training is not a "source material." Special magistrates and VABs should "look to the original documents in the form of rules and statutes." (p. 33 2) • ► The function of the training materials is not interpretation of the law. (p. 68) o "I don't believe the role of the Department is to interpret the law." (p. 48) ► The 2010 V AB Training is not a substitute for legal advice from the V AB atto.-ney. (p. 76) o V AB attorneys "are independent legal counsel and can come to their own conclusions with regard to t he requirements of Florida law." (p. 170) o If a V AB or special magistrate has a question about an interpretation of the law, he or she should seek the advice of the VAB attorney. (p. 108) 1828 Riggins Lane • Tallahassee, Florida 3 2308 • Telephone: (850) 219-0220 • Facsimile: (850) 219-0177 \Vebsite: PAAF.net • E-mail: PAAF@comcast.net Page 4 of6 406 Collier County Property Appraiser Page 36 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM o The training "is for the purpose of allowing the special magistrates and board members to become informed. And once they complete the training, they're through with the training, and they do not need to, you know, refer to it or do anything further with it. They would be, at that point, subject to the requirements of law, and that's where they should look is to the rules and the statutes and the applicable case law and advice of their legal counsel at that point in time." (p. 332) ► The "Department does not have positions on legal issues that come before the Value Adjustment Board, o That is something that the Value Adjustment Board attorneys are responsible for." (p. 50) ► The 2010 V AB Training is "informational, and at best, a recommendation." (p. 107;273;319;457) o Statement contained on page 92 of the training materials that "since its enactment and amendments, this the eighth just valuation criterion has functioned to create, in effect, a net just value that is less than fair market value" is not mandatory or a recommendation. The statement is "an observation." (p. 331-332) o Statement contained on page 110 of the training materials that "boards and special magistrates should determine whether the property appraiser has reported to the department an eighth criterion adjustment for the petitioned real property type and whether the department has accepted the reported adjustment" is a recommendation. Special magistrates and VABs "would not be required to follow it." (p. 333) o The examples of when to revise and when not to revise a just value on the eighth criterion contained on pages 110-112 of the training materials are recommendations, which special magistrates and V ABs can decide not to follow. (p . 334-337) o The phrase "should make" contained in the training materials is a recommendation. (p. 334; 336) The following are excerpts from Mr. Keller's deposition testimony regarding PTO Bulletin 11- 01: ► PTO Bulletin 11-01 is not mandatory. (p. 208; 212; 213) o The bulletin does not have the force or effect oflaw. (p. 361) o The bulletin is not the department's legal advice. (p. 211) ► Special magistrates and VABs are not required to adhere to PTO Bulletin 11-01. (p. 208; 222) o Special magistrates and V ABs are "free to disregard [PTO Bulletin 11 -01] if they were following Florida law and rules." (p. 115) 1828 Riggins L,ne • Tallahassee, Florida 32308 ■ Telephone: (850) 219-0220 ■ Facsimile: (850) 219-0177 Website: PAAF.nel ■ E-mail: PAAF@comcastnet Page 5 of6 407 Collier County Property Appraiser Page 37 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM o Special magistrates and V ABs "can deviate from [PTO Bulletin 11-01] as long as they comply with Florida law." (p. 203) o Special magistrates and V ABs are obligated "to adhere to the legal advice from the VAB attorney." (p. 221-222) ► Neither petitioners nor special magistrates can cite to PTO Bulletin 11-01 as authority that the eight criterion adjustment applies to the income or cost ·approach in a VAB hearing. (p . 213-215) ► The department cannot compel special magistrates or V ABs to comply with the bulletin. (p. 216) ► PTO Bulletin 11-01 "is information and a recommendation." {p. 217; 225) o The bulletin "is information about Florida law." (p. 219) Conclusion The results of the rule challenge against the department are twofold. First, the "optional" V AB evidence exchange process prescribed by the department in rule 12D-9.020(1), (2)(a), and (2)(b), was held invalid. The evidence exchange process is mandatory and is controlled by sections 194.011(4)(a) and 194.034(1)(d), Florida Statutes (2010). If a property appraiser submits a written request for evidence to the taxpayer and the taxpayer fails to provide the requested evidence to the property appraiser at least 15 days prior to the V AB hearing, the evidence may not be introduced at the hearing. Second, the 2010 VAB Training and PTO Bulletin 11-01 were determined not to constitute rules requiring formal rulemaking. The training materials and bulletin, therefore, are not binding on special magistrates, V ABs, or V AB attorneys. The department cannot enforce compliance with the legal principles expressed in these materials and the statements were not the department's legal advice or position on legal issues. Special magistrates and V ABs, instead, must rely on the arguments and evidence presented during the hearing and the advice of their V AB attorneys. Although the department revised its V AB Training for the 2011 tax year, the same conclusion as to the non-binding nature of the revised training materials is applicable. The 2011 VAB Training contains seve ral disclosures regarding the training materials and bulletins. For example, the 2011 VAB Training provides that the training materials and bulletins "are not rules and do not have the force or effect of law as do provisions of the constitution, statutes, and duly adopted administrative rules." (2011 VAB Training at p. 3) The 2011 VAB Training further advises that V AB attorneys "should not cite or refe r to the training m aterials or bulletins a s controlling when providing legal advice ." (2 011 VAB Training a t p. 3) Moreover, the 2011 VAB Training notes that the "law does not authorize the Department of Revenue to base enforcement or other agency action on the training or bulletins." (2011 V AB Training at p. 4) 1828 Riggins Lane • Tallahassee, Florida 32308 •Telepho ne : (850) 219-0220 • Facsimile: (850) 219-0177 \Vcbsitc: PAAF.ne t ■ E-mail: PAAF@comcast.net Page 6 of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ollier County Property Appraiser Page 38 Petition No: 2022-00561PAO EvidenceReceived On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0DWHULDOV DQG 372 %XOOHWLQ  DU H QRW ELQGLQJ RU OHJDOO\ HQIRUFHDEOH RQ 6SHFLDO 0DJLVWUDWHV 9$%V RU 9$% DWWRUQH\V 'HSDUWPHQW RI 5HYHQXH DWWRUQH\ 6WHYHQ .HOOHUWHVWLILHG DWOHQJWKRQWKLV LVVXHRQEHKDOIRIWKH'HSDUWPHQW +H H[SODLQHG WKDW VWDWHPHQWV LQ WKH PDWHULDOV DQG EXOOHWLQ  ZHUH QRW PDQGDWRU\ GLG QRW FRQVWLWXWHWKH 'HSDUWPHQW V OHJDODQDO\VLV RU OHJDODGYLFHDQGGLGQRWFUHDWHREOLJDWLRQV DQGULJKWVLQGHSHQGHQWRIVWDWXWHDQGUXOH 7KH 'HSDUWPHQW DVVHUWHGWKDW LWODFNHGWKH Collier County Property Appraiser Page 40 Petition No: 2022-00561PAO EvidenceReceived On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ollier County Property Appraiser Page 41 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 412 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non-Appearance; Summary Disposition of Petitions. (1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-485WI is prescribed by the department for such purpose; however, other written or electronic means may be used. Form DR-485WI is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal as one of the following: (a) Petitioner agrees with the determination of the property appraiser or tax collector; (b) Petitioner and property appraiser or tax collector have reached a settlement of the issues; (c) Petitioner does not agree with the decision or assessment of the property appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board process; or (d) Other specified reason. (2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter. (3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct. The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct. (4) If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing, the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection (1), (2) or (3), or settlement is reached and filed by the parties, at any time before a recommended decision or final board decision is issued, the board, special magistrate or clerk need not issue such decision. The board clerk shall list and report all withdrawals, settlements, acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall include those acknowledged as correct by the property appraiser or tax collector. (5) For all withdrawn or settled petitions, a special magistrate shall not produce a recommended decision and the board shall not produce a final decision. (6) When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending, the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section. If the petitioner makes a good cause request before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used, is issued, the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set aside and that the hearing should be rescheduled, or that the board or special magistrate should issue the decision or recommended decision. (7) When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or special magistrate should issue a decision or recommended decision. (a) If the board or board designee finds good cause for the petitioner’s failure to appear, the board clerk shall reschedule the hearing. (b) If the board or board designee does not find good cause for the petitioner’s failure to appear, the board or special magistrate shall issue a decision or recommended decision. (8) Decisions issued under subsection (6) or (7) shall not be treated as withdrawn or settled petitions and shall contain: (a) A finding of fact that the petitioner did not appear at the hearing and did not state good cause; and (b) A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. (9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155, 194.011, 194.032, 194.037, 213.05 FS. History–New 3-30-10. Collier County Property Appraiser Page 42 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 413 12D-9.024 Procedures for Commencement of a Hearing. (1) If all parties are present and the petition is not withdrawn or settled, a hearing on the petition shall commence. (2) The hearing shall be open to the public. (3) Upon the request of either party, a special magistrate shall swear in all witnesses in that proceeding on the record. Upon such request and if the witness has been sworn in during an earlier hearing, it shall be sufficient for the special magistrate to remind the witness that he or she is still under oath. (4) Before or at the start of the hearing, the board, the board’s designee or the special magistrate shall give a short overview verbally or in writing of the rules of procedure and any administrative issues necessary to conduct the hearing. (5) Before or at the start of the hearing, unless waived by the parties, the board or special magistrate shall make an opening statement or provide a brochure or taxpayer information sheet that: (a) States the board or special magistrate is an independent, impartial, and unbiased hearing body or officer, as applicable; (b) States the board or special magistrate does not work for the property appraiser or tax collector, is independent of the property appraiser or tax collector, and is not influenced by the property appraiser or tax collector; (c) States the hearing will be conducted in an orderly, fair, and unbiased manner; (d) States that the law does not allow the board or special magistrate to review any evidence unless it is presented on the record at the hearing or presented upon agreement of the parties while the record is open; and (e) States that the law requires the board or special magistrate to evaluate the relevance and credibility of the evidence in deciding the results of the petition. (6) The board or special magistrate shall ask the parties if they have any questions regarding the verbal or written overview of the procedures for the hearing. (7) After the opening statement, and clarification of any questions with the parties, the board or special magistrate shall proceed with the hearing. The property appraiser shall indicate for the record his or her determination of just value, classified use value, tax exemption, property classification, or “portability” assessment difference, or deferral or penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed value, the first issue to be considered is whether the property appraiser establishes a presumption of correctness for the assessment. The property appraiser shall present evidence on this issue first. (8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the parties agree to settlement, the petition becomes a withdrawn or settled petition and the hearing or proceeding shall end. The board or special magistrate shall state or note for the record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not consider the petition, and shall not produce a decision or recommended decision. (9)(a) If the petitioner does not appear by the commencement of a scheduled hearing, the board or special magistrate shall not commence the hearing and shall proceed under the requirements set forth in subsection 12D-9.021(6), F.A.C., unless: 1. The petition is on a “portability” assessment difference transfer in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6), F.A.C.; or 2. The petitioner has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider evidence submitted by the petitioner. (b) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk and property appraiser before the hearing. The board clerk shall: 1. Keep the petitioner’s evidence as part of the petition file; 2. Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing, but would like for the board or special magistrate to consider his or her evidence at the hearing; and 3. Give the evidence to the board or special magistrate at the beginning of the hearing. (10) If the property appraiser or tax collector does not appear by the commencement of a scheduled hearing, except a good cause hearing, the board or special magistrate shall state on the record that the property appraiser or tax collector did not appear at the hearing. Then, the board or special magistrate shall request the petitioner to state for the record whether he or she wants to have the hearing rescheduled or wants to proceed with the hearing without the property appraiser or tax collector. If the petitioner elects to have the hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing without the property appraiser or tax collector, the board or special magistrate shall proceed with the hearing and shall produce a decision or recommended decision. (11) In any hearing conducted without one of the parties present, the board or special magistrate must take into consideration the inability of the opposing party to cross-examine the non-appearing party in determining the sufficiency of the evidence of the non-appearing party. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. History–New 3- 30-10. Collier County Property Appraiser Page 43 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 414 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board. (1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required. (2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property (including taxable household goods). (3) Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules, the following are defined to mean: (a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings. (b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence. (c) Reasons are those clearly stated grounds upon which the board or property appraiser acted. Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History–New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12- 31-98, 3-30-10. Collier County Property Appraiser Page 44 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 415 $06DOHV4XDOLILFDWLRQ6WXG\KWWSVSWRSRUWDOIORULGDUHYHQXHFRPVTV+RPH3D'DVKERDUGPlease use Chrome as your browser to have the best experience using SQS.Collier County Sale Qualification Study6WXG\6XPPDU\-HQQ\%ODMH6LJQ2XW KWWSVSWRSRUWDOIORULGDUHYHQXHFRP$]XUH$'%&$FFRXQW6LJQ2XW Year:The final results for the study year are shown below. Details for any sampled sales that were open for documentation are provided here.Please ensure that RPTCs are updated, as agreed, for any sample sale where the response indicates “Agree.” The Department will check thePrelim Roll to verify the updates. To review the full sample list, click the REPORT button above. It is important to review the report for samplesthat were made invalid, as the information provided pertains to the accuracy of your roll. Please make the appropriate changes to these sales.Total Residential Non-ResidentialSample Assigned:  Sample Completed:  Qualified Sample Completed:  Disqualified Sample Completed:  Number Matched:  Number Not Matched:Percent Correct:  Collier County Property AppraiserPage 45Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM[ .J V 416 Collier County Property Appraiser Page 46 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 11 FLORIDA Flo r ida Department of Revenue Property Tax Oversight 5050 West Tennessee Street, Tallahassee, FL 32399 July 27, 2022 Honorable Abe Skinner Collier County Property Appraiser 3950 Radio Road Naples, FL 34104-3750 Dear Mr. Skinner: Jim Zingale Executive Director floridarevenue.corn The Fl orida Department of Revenue has approved your 2022 assessment roll pursuant to section 193.1 142, Florida Statutes, and the process attendant to this approval may now proceed. Thank yo u for your assistance and cooperation. The Department's Property Tax Oversight program looks forward to continuing to work with you. 417 Collier County Property AppraiserPage 47Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM" OR-489 R.6111 FAC Rull 120-16.002 DEPARlMENT OFREVFNUI: TAX ROLL CERTIFICATION I, _____ Abe __ S_ki_·nn_er ______ __, Property Appraiserof ______ C_O_L_L __ E_R _____ County, certify that The real property tax roH of this county and that of the taxing authorities therein, included in these recapitulations, complies with all statutory and regulatory requirements and reflects all the foftowing: a. A brief description of the property for purpose of location. b. The just value (using the factors set out in § 193.011, F.S.) of all property. c. When property is wholly or partialty exempt, a categorization of such exemptton {i.e. Identification by category). d. When property Is classified so that it is assessed other than under §193.011, F.S., the value according to its classified use and its value as assessed under §193.011, F.S. e. Other data as required by §193.114, F.S., and §193.11422, F.S., in the form and format required by the Department of Revenue. The personal property tax roll of this county and that of the taxing authorities therein, included in these recapitulations, complies with all statutory and regulatory requirements and reflects all the following.: a. A code reference to the tax returns showing the property. b. The just value (using the factors set in §193.011, F.S.) of all property. c. When property is wholly or partially exempt. a categorization of exefT1)tions identified by catagory. d. Other data as required by §193.114, F.S., and §193.11422, F.S., in the form and format required by the Department of Revenue. Submit this lorm to the Department of Revenue by July 1, (§193.1142(1), F.S.) {iL. ~ •• ,._ ... ,./' ·t,/30(22 Signature, Property Appris? -Date FLORIDA DEPARTMENT OF REVENUE The Tax Roll Certification submitted by you for the 2022 Tax Roll for COLLIER County, Florida, and that of the taxing authorities therein, included in these recapitulations, containing total assessment valuation of all properties as required by Florida Statues and Department of Re n ules ulations in said n is approved, subject to conditions in the attached letter, ii any. 07-27-2022 Date 418 Collier County Property Appraiser Page 48Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM" DEPARTMENT OF REVENUE ADJUSTMENTS MADE TO DR-493 R. 11/12 Rule 12D-16.002 Florida Administrative Code Eff. 11/12 RECORDED SELLING PRICES OR FAIR MARKET VALUE IN ARRIVING AT ASSESSED VALUE Sections 193.011(8) and 192.001(18}, Florida Statutes Rule 120-8.002(4), F.A.C. ------~C=o=lli=e~r County Assessment Roll 2022 Enter the percent of adjustment on each line. Do not use ditto (") marks. If the property appraiser reports an adjustment of zero, the Department will use zero for that property group in its ratio studies. % Adjustment 0 o Adiustment Use Code 00 15 Use Code 03 15 Use Code 10 15 Use Code 08 15 Use Code 40 15 Use Code 11 -39 15 Use Code 99 15 Use Code 41 -49 15 Use Code 01 15 Use Code 50 -69 15 Use Code 02 15 Use Code 70 -79 15 Use Code 04 15 Use Code 80 -89 15 Use Code 05 15 Use Code 90 15 Use Code 06 & 07 15 Use Code 91 -97 15 INSTRUCTIONS The property appraiser must complete this form stating the eighth criterion adjustments made by the property appraiser to recorded selling prices or fair market value, based on Section 193.011(8), F.S., in arriving at assessed value. The property appraiser must provide to the Executive Director complete, clear, and accurate documentation justifying any eighth criterion adjustments that exceed fifteen percent (Rule 120-8.002(4), Florida Administrative Code). This submission is required pursuant to Section 192.001(18), F.S. The property appraiser must send this completed form to the Department annually with the preliminary assessment roll. Witness my hand and signature at ______ e=--a_l _l l_t _(___,;C;_o_u,_n_M ...... ------ on this _3Qiv'\. day of __ J_;,__W\_{,;......_ __________ Z_D_2_2-_ (month) <24 . ,£)~ Signature, proir;rty appraiser (year) 419 Collier County Property Appraiser Page 49Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AMCOLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA June 30, 2022 In accordance with section 192.001(18), Florida Statutes, enclosed is the DR-493 form summarizing "Adjustments Made to Recorded Selling Prices or Fair Market Value in Arriving at Assessed Value" for Collier County. To clarify the information contained on the DR-493, and to avoid any potential misunderstanding, any and all adjustments reflected on the form have been made to recorded selling prices. No adjustments have been made to the fair market value of any parcel or groupings of parcels in arriving at assessed value and none should be inferred. Any and all adjustments to recorded selling prices in arriving at assessed value were made in conjunction with the statistical modeling process used in the computer assisted mass appraisal system. Yours very truly, It? . _1 ()1r .. ~ Abe Skinner, CFA Collier County Property Appraiser AS/jb Enclosure 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www.collierappraiser.com 420 &ROOLHU&RXQW\4XDUWHUO\$'77UDIILF&RXQW5HSRUWStationType CntLocation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- 423 *URXS &RXQW 0HDQ 0HGLDQ :0HDQ 0LQ 0D[ 5DQJH 35' &2' ,PPRNDOHH         1RUWK1DSOHV:HVW        &LW\RI1DSOHV         &HQWUDO&LW\RI1DSOHV         (DVW1DSOHV         6RXWK1DSOHV         *ROGHQ*DWH&LW\        *ROGHQ*DWH(VWDWHV         0DUFR,VODQG         2XWHU,VODQGV         1(1DSOHV         11:HVWRI,        116RXWKRI9%5         $FUHDJH         2YHUDOO         *URXS &RXQW 0HDQ 0HGLDQ :0HDQ 0LQ 0D[ 5DQJH 35' &2' ,PPRNDOHH          1RUWK1DSOHV:HVW         &LW\RI1DSOHV          &HQWUDO&LW\RI1DSOHV          (DVW1DSOHV          6RXWK1DSOHV          *ROGHQ*DWH&LW\         *ROGHQ*DWH(VWDWHV          0DUFR,VODQG          2XWHU,VODQGV          1(1DSOHV          11:HVWRI,         116RXWKRI9%5          $YH0DULD          $FUHDJH          2YHUDOO          Stratum 4 Ratio Statistics for mkt_val_ty / SPRICE 06/30/2022 Stratum 1A Ratio Statistics for mkt_val_ty / SPRICE 06/30/2022 Collier County Property Appraiser Page 53 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 424 *URXS &RXQW 0HDQ 0HGLDQ :0HDQ 0LQ 0D[ 5DQJH 35' &2' ,PPRNDOHH         1RUWK1DSOHV:HVW        &LW\RI1DSOHV         &HQWUDO&LW\RI1DSOHV         (DVW1DSOHV         6RXWK1DSOHV         *ROGHQ*DWH&LW\        0DUFR,VODQG         2XWHU,VODQGV         1(1DSOHV         11:HVWRI,        116RXWKRI9%5         $YH0DULD         2YHUDOO         *URXS &RXQW 0HDQ 0HGLDQ :0HDQ 0LQ 0D[ 5DQJH 35' &2' ,PPRNDOHH          1RUWK1DSOHV:HVW         &LW\RI1DSOHV          &HQWUDO&LW\RI1DSOHV          (DVW1DSOHV          6RXWK1DSOHV          *ROGHQ*DWH&LW\         *ROGHQ*DWH(VWDWHV          0DUFR,VODQG          2XWHU,VODQGV          1(1DSOHV          11:HVWRI,         116RXWKRI9%5          $YH0DULD          $FUHDJH          2YHUDOO          Stratum 1B Ratio Statistics for mkt_val_ty / SPRICE 06/30/2022 Stratum 1ALL Ratio Statistics for mkt_val_ty / SPRICE 06/30/2022 Collier County Property Appraiser Page 54 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 425 2022 Statewide Level of Assessment Estimates by County County Percent Method County Percent Method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ollier County Property Appraiser Page 55 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 426 Statewide Property Value by County 2022 Data Extract: July 2022 County Number of Parcels Just Value JV per Parcels Collier 288,546 182,556,441,652 $632,677 Monroe 89,962 55,312,265,880 $614,840 Palm Beach 650,183 391,233,923,969 $601,729 Miami-Dade 928,394 550,741,770,429 $593,220 Orange 476,540 259,086,340,806 $543,682 Walton 87,927 44,583,693,663 $507,054 Broward 754,064 362,180,737,740 $480,305 Sarasota 293,683 129,959,704,700 $442,517 Martin 95,950 41,435,888,648 $431,849 Hillsborough 515,122 221,925,063,610 $430,820 Glades 11,321 4,853,369,571 $428,705 Saint Johns 152,719 64,281,218,627 $420,912 Pinellas 436,614 179,373,838,649 $410,829 Indian River 93,368 36,652,006,626 $392,554 Manatee 206,628 78,207,126,900 $378,492 Seminole 178,625 65,849,729,317 $368,648 Nassau 56,352 19,365,534,634 $343,653 Duval 385,970 131,286,950,114 $340,148 Okaloosa 110,393 36,124,864,640 $327,239 Alachua 106,316 34,041,176,396 $320,189 Lee 549,757 173,327,316,642 $315,280 Leon 110,968 34,392,743,042 $309,934 Osceola 189,722 58,249,830,076 $307,027 Sumter 91,353 26,635,519,152 $291,567 Brevard 340,930 96,350,498,980 $282,611 Saint Lucie 179,323 50,167,669,263 $279,761 Volusia 302,607 80,137,523,935 $264,824 Hardee 15,003 3,893,775,883 $259,533 Flagler 83,086 21,463,506,057 $258,329 Bay 122,128 31,368,008,850 $256,845 Clay 96,707 24,367,637,860 $251,974 DeSoto 19,923 4,962,305,869 $249,074 Lake 192,722 46,916,704,935 $243,442 Gulf 18,995 4,591,843,159 $241,740 Escambia 167,800 38,324,624,924 $228,395 Franklin 18,282 4,089,814,633 $223,707 Pasco 311,004 66,367,531,655 $213,398 Hernando 116,370 24,705,880,536 $212,305 Real Property Collier County Property Appraiser Page 56 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 427 County Number of Parcels Just Value JV per Parcels Hendry 35,822 7,576,788,011 $211,512 Santa Rosa 114,759 24,110,367,883 $210,096 Baker 12,869 2,563,055,413 $199,165 Okeechobee 31,733 6,155,938,231 $193,992 Polk 397,050 76,637,435,836 $193,017 Charlotte 213,597 39,377,907,293 $184,356 Marion 275,869 45,486,483,568 $164,884 Columbia 37,139 5,732,420,856 $154,350 Liberty 5,937 887,594,408 $149,502 Jefferson 12,325 1,753,796,301 $142,296 Union 6,779 897,864,281 $132,448 Citrus 147,516 19,501,716,272 $132,201 Levy 47,403 6,224,122,988 $131,302 Wakulla 25,778 3,372,748,148 $130,838 Bradford 15,409 1,923,443,005 $124,826 Gilchrist 14,677 1,795,545,929 $122,337 Lafayette 7,319 819,036,750 $111,906 Taylor 19,689 2,161,162,802 $109,765 Gadsden 27,996 2,987,464,554 $106,710 Madison 16,280 1,690,597,184 $103,845 Hamilton 13,099 1,305,260,974 $99,646 Dixie 16,485 1,588,528,626 $96,362 Highlands 112,765 10,657,582,268 $94,511 Putnam 98,710 8,172,982,425 $82,798 Jackson 39,581 3,271,688,413 $82,658 Holmes 14,288 1,173,958,251 $82,164 Suwannee 38,408 3,073,690,699 $80,027 Calhoun 12,825 925,315,656 $72,149 Washington 46,227 1,916,167,146 $41,451 Statewide 10,703,691 3,963,105,046,193 $370,256 Collier County Property Appraiser Page 57 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 428 Collier County Residential Market Analysis – 2021 Market Analysis Simply stated, Collier County had one of the highest years in 2021 for rising median home prices nationally. Below is a synopsis of the data that follows: x A Naples Daily News Article dated January 16, 2022 indicated that Collier County had a median sale price increase of 31.4% at the end of the year in 2021 (source – Realtor.com). x NABOR (Naples Area Board of Realtors) statistics indicated a 25.7% increase for median single family home prices in the Naples and Marco Island areas at year end 2021. They also indicated a 37.5% increase for median condominium, villa and townhouse prices in 2021. x LSI Companies of Southwest Florida indicated median single family home prices increased by 34.4% and median multi-family home prices increased by 20.3% in 2021. x Collier County Property Appraiser Data indicates verified market sales of residential properties that re-sold in the calendar year of 2021 had a mean monthly increase of 7.65% and a median monthly increase of 5.97%. x Active listing inventory dropped significantly for single family and condominium, villa and townhouse properties from January to the end of the year. Months of inventory fell from 5 to 3 for single family homes and from 5 to 2 for condominiums. The number of new listings dropped significantly for both categories. At the end of 2021, List to Sale Price ratios were 100% for all property types. Marketing Time had dropped to 11 days for single family and 7 days for condominiums, villas and townhouses. (statistics source: NABOR, see Supply and Demand section for charts) x Residential prices in the first quarter of 2022 continued to climb as reported by NABOR in the April 2022 Market Watch Report. Median prices were 36% higher than April, 2021. x A survey of Collier County builders indicated cost increases in 2021 ranging from 15% to 60%, with a mean increase of 23.12% and a median increase of 21.25%. The builders cited increased prices for materials due to supply shortages and inflation; and labor costs to maintain good employees. x Building activity increased in 2021. LSI Companies of Southwest Florida reported permit activity up by 48.5% in Collier County with an increase of 36.2% in new construction of single family detached homes and 64.87% for new construction of single and multi-family attached homes. Collier County Property Appraiser Page 58 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 429 Median Values: Year over Year and Monthly It was recently publicized in a Naples Daily News “In the Know” article by Phil Fernandez, that Naples and Southwest Florida (Collier, Charlotte and Lee Counties) had the highest rising home prices in the State of Florida through the 2021 calendar year. Driven by a lack of supply and a strong demand from populations migrating to Florida during the COVID 19 pandemic, Collier County ranked 4th nationally for mid-sized markets (populations from 350,000-749,999) with an increase estimated at 31.4% (source: Realtor.com). The graph below as presented in the article indicates median prices in January 2021 in between $480,000 - $520,000. Prices escalated rapidly to mid-year at approximately $640,000, then rose to the end of the year to just below $760,000. Collier County Property Appraiser Page 59 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM FRED nt ... . .., Ml)IOI I ...... .::. ... s:DCOI ..... ...... NJtlt ...,,o In loo Know. Based on ReaI1or.com Cfata. Ole fecrera1 res-erve pul togettier a grapn looking at comercounly mecflan l!s bng pnce throug'l the enCI 01 20.? 1 \\'hile It's doesn I e.x actly malch ma<flan sold pnces am:f numbers from z, aw Real1or organizatJo'1s and otner groups tne arena line 15 ane same In The K'nm~ Restarcn Midsize: Collier, Manatee, Sarasota, Volusia, Polk, Brevard , Marion, Lake Midsized counties with the highest growing home prices: 1. Williamson County, TX -50.5% 2. Ada County, ID -42-4% 3. Pinal County, AZ -37.6% 4. Collier County -31.4 % 5. Da~is County, UT -30.8 % 6. Ocean County, NJ -30.i% 7. Manat e e County -3 0 .6% 8. Utah County, ITT -30.6% 9 . Saraso ta Co unty -30.6% 10. P asco County-30.1% 430 NABOR Single Family - Median Sale Prices NABOR, the Naples Area of Board of Realtors, has indicated a median single family home price increase of 25.7% at 2021 year end. As indicated in the chart that follows, the December median home price is $722,500 vs. the January 2021 median price of $575,000. The NABOR Naples Area Market Watch Report from December, 2021 indicates several home-sales records were broken. Among those were over $17 billion in homes sales, a 52% increase from 2020. A strong buyer demand devoured the home listings inventory with a record low of 1,042 properties. This was down from the 4,462 properties listed at year end 2020. Collier County Property Appraiser Page 60 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Sal e Price, Media n Mont h 2 0 17 2 0 18 2 01 9 2 02 0 2 0 21 2 0 22 Ja n $4 2 7 ,7 5 0 $4 35,09 0 $410,000 $465,000 $5 7 5 ,000 $720 ,000 Feb $4 23,500 $490,000 $440,000 $469 ,9 00 $557 ,5 00 $700,000 Ma r $4 5 0,000 $470,000 $4 3 0,000 $4 9 0,000 $6 30,000 $795,000 Apr $444,8 00 $4 8 5,000 $4 9 5 ,000 $460,000 $6 70,000 $8 7 5 ,2 50 Ma y $4 5 4 ,930 $464,250 $440,000 $454,000 $650 ,000 $850,000 Ju n $413 ,000 $4 55,000 $425,000 $4 7 5 ,000 $658,7 4 0 Ju l $415 ,000 $445 ,000 $421.,250 $4 7 0,000 $650 ,000 Aug $4 2 8 ,6 00 $4 18,000 $420,000 $4 8 0,000 $612 ,000 Sep $4 6 4,45 0 $4 15 ,000 $428,000 $510,000 $650 ,000 Oct $4 22,500 $4 3 8 ,000 $41 2 ,250 $562 ,5 00 $659,000 Nov $4 35,4 5 0 $4 2 7,500 $4 3 0,000 $550,000 $6 7 4,5 3 5 Oec $442 ,500 $4 3 1,000 $446,250 $5 87,000 $722,5 00 @ Expo rt as CSV Time fra me is from Ja n 20 1 7 t o M ay 20 22 Geo Area (Desc) is i'n this list (cl ick to v iew) Buil ding Design is 'Single Fa m ily ' Resu lts ca lculat ed from 32,983 list ings 431 NABOR Multi-Family - Median Sale Prices NABOR also indicated condominium, villa and townhouse style housing increased at year end 2021 by 37.5%, as seen in the chart that follows. The December 2021 median sale price was $429,000 vs. the January 2021 median price of $312,000. The NABOR Naples Area Market Watch Report from December, 2021 stated that Broker Analysts agree that the pandemic-induced changes for preferences in housing types began in 2020 and extended into 2021. The data indicates that condominiums outpaced single-family homes in terms of price increases this past year. The number of closed sales also increased by 37.2% from 8,206 sales in 2021 vs. 5,979 in 2020. Collier County Property Appraiser Page 61 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Sale Price, M edia n Mon t h 2 0 17 2 0 18 2 0 19 2 02 0 2 0 21 2 0 22 Ja n $2 7 5 ,500 $3 20,000 $269,000 $285 ,000 $3 12 ,000 $440 ,000 Feb $2 77,500 $298,000 $2 75 ,000 $290,000 $323,000 $4 35,000 Mar $2 88,000 $3 01,000 $29 0,000 $292,000 $329,227 $4 80,88 1 Apr $3 0 5 ,000 $2 77,500 $280,35 0 $285 ,000 $34 0 ,000 $4 85,000 Ma y $291,250 $2 75 ,000 $2 76,2 5 0 $268,5 00 $34 5 ,000 $5 10 ,000 Ju n $2 72,000 $2 70,000 $2 75 ,000 $280,000 $355,000 Ju l $25 7,000 $26 0,000 $249 ,500 $280,000 $364 ,5 7 4 A u g $258 ,000 $257,000 $254,000 $297,000 $35 0 ,000 Sep $2 4 7 ,250 $255,000 $253,000 $297,000 $369,4 5 0 Oct $2 68,000 $2 75 ,000 $259 ,938 $300,000 $375 ,000 Nov $255,000 $267,75 0 $26 5,000 $299,000 $38 0 ,000 Oec $25 1,6 25 $26 0,000 $2 70,000 $3 12 ,000 $4 2 9 ,000 @ Expo rt as CSV Ti me fram e is from Ja n 2 0 1 7 to May 2 0 22 Geo Area (D esc) is in this list ( cl ick t o view) Buil ding D esign is one of 'Low Ris e (1-3)', 'Mid Ris e (4 -7 )', 'High Rise (8+ )', 'Vi ll a Atta ched', 'Villa Det a ched ', "Tow nh ouse ' Resu lts calculat ed from 3 5,8 0 9 list ings 432 LSI Companies of SW Florida – Single and Multi-Family LSI Companies of Southwest Florida indicated in the March 16th, 2022 publication, “The Thrill of the Chase”, that Collier County had an annual increase of 34.4% in 2021 for single family homes. The graphic below shows the 2021 end of year median price at $636,469 vs. the 2020 year end median price of $473,500. Multi-family home prices were indicating a 20.3% increase as shown below. Collier County Property Appraiser’s Office-2021 Resale Table Below is a table of sales from the Collier County Property Appraiser’s Database. The sales included in this table were all verified and included in the sales ratio study as market transactions. They are all properties that sold, then re-sold, in the 2021 calendar year. 2021 Collier County Resale Data – Monthly % Increases Property Type Sample Size Mean Month to Month % Increase Median Month to Month % Increase Single Family Homes 122 7.98% 6.25% Condominiums 188 7.33% 5.69% Multi-Family 10 Units or Less 3 7.38% 8.00% Mean range for all property types: 7.33% to 7.98% increase per month Mean for single family & condominiums: 7.65% increase per month Median range for all property types: 5.69% to 8.00% increase per month Median for single family & condominiums: 5.97% increase per month Collier County Property Appraiser Page 62 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM RESIDE NTIAL REAL ESTAT E C ollier County J,;wuary 1st• Decembcr31tt, 2021 2020 2021 YoY% Single Family Homes Sold (Demand) 7,0 19 8,142 16,0,. -Ava ilable SF Homes (Sup ply) 3,480 2,237 ·35 n; Median Sa le Price $473,SOO $636,469 >1 u Average Market Time ( Days ) 93 40 ·56.6% Multi Family Homes Sold (Demand} 6,706 9 ,423 405'\i ------------- Avai lable MF Hom es (Sup ply) 3,846 2,083 -45.8!1; M edian Sa le Price $291,000 $350,125 }., j -Averag e Ma r ket Tim e (Days) 96 44 -5, 1 .. Total Resi dentia l Units Sold 13,725 17,565 2,_.C,-. Medi an Sale Pri ce • 2020 v 2021 433 NABOR Single Family – Number of Active Listings The chart below indicates a significant decrease in the number of active single family listings from the beginning of 2021 to the end of the year. Starting in January with 2,651 listings, by the end of the year the available homes for sale fell to 1,620, or an approximate 39% decrease, thus setting the stage for the bidding wars that were ongoing at the end of the year. Collier County Property Appraiser Page 63 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Active Listings, Num be r of Mon t h 20 17 2018 2 019 2 020 2021 2022 Ja n 4 ,416 4 ,052 4 ,4 89 4 ,0 17 2,651 1,791 Feb 4 ,679 4 ,352 4 ,8 0 2 4 ,189 2 ,735 1,982 Mar 4 ,696 4 ,3 50 4 ,756 4 ,000 2 ,709 2,102 Apr 4 ,478 4 ,2 8 5 4 ,6 16 3 ,674 2,4 91 2,153 Ma y 4 ,222 4 ,025 4,310 3 ,6 19 2,281 2,240 Jun 3 ,977 3 ,743 3 ,9 5 7 3 ,609 2,12 6 Ju l 3 ,766 3 ,667 3,774 3 ,327 1,9 2 1 A u g 3 ,6 54 3 ,6 5 7 3 ,5 35 3 ,113 1,8 75 Sep 3 ,383 3 ,678 3,597 3 ,0 5 3 1,9 0 9 Oct 3 ,3 80 3 ,8 59 3 ,728 2 ,935 1,893 Nov 3 ,632 4,109 3,813 2 ,8 6 8 1,886 Oec 3 ,589 4 ,04 9 3 ,6 21 2 ,5 07 1,6 20 @ Export as CSV Ti me fram e is from Ja n 20 1 7 to M ay 20 22 Geo Area (Oesc) is in this list (cl ick t o view) Bu il ding O c3ig n j3 'S in g le F;:,m ily ' Results ca lculated from app roximately 47,000 list ing s 434 NABOR Multi-Family – Number of Active Listings This chart indicates the decrease in the number of active listings of condominiums, villas and townhouses from the beginning of 2021 to the end of the year. Starting in January with 3,332 listings, by the end of the year the available residences for sale fell to 1,340, or an approximate 60% decrease. Again, this was instrumental for initiating the bidding wars that were ongoing at the end of the year. Collier County Property Appraiser Page 64 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Active Listings, Numbe.r of Mon t h 2 0 17 2 0 18 2 0 19 2 02 0 2 0 21 2 0 22 Jan 4 ,555 4 ,384 4,719 4 ,296 3 ,332 1,569 Fe b 4 ,864 4,70 1 5,0 35 4 ,482 3,2 14 1,825 Mar 4 ,952 4 ,8 1 7 4 ,957 4 ,336 3 ,072 2 ,051 Ap r 4 ,676 4,7 15 4 ,8 4 0 3 ,88 1 2 ,624 1,978 Ma y 4 ,3 0 9 4 ,396 4 ,3 8 2 3,84 1 2,07 1 1,965 Ju n 3 ,9 74 3 ,9 13 3 ,990 3 ,928 1,8 14 Jul 3 ,648 3 ,697 3,766 3 ,826 1,637 Au g 3 ,648 3 ,568 3 ,539 3 ,774 1,609 Sep 3 ,352 3 ,508 3,548 3 ,74 5 1,549 Oct 3 ,546 3 ,8 39 3 ,830 3 ,613 1,508 No v 3 ,889 4,10 7 3,975 3 ,650 1,553 Oec 3 ,8 99 4,119 3 ,882 3 ,330 1,340 @ Expo rt as CSV Ti me frame is from Jan 20 1 7 to May 20 22 Geo Area (Desc) is in this list ( cl ick to view) Bu il d in g Oesign is one o f 'Low Ris e (1-3 )', 'Mid Rise (4 -7 )', 'Hig h Rise (8+ )', 'Vi ll a Attach e d ', V illa Deta ched ', "Tow nh ouse ' Results ca lculated from approx imately 49,000 list ings 435 NABOR Single Family – Months of Inventory The months of inventory decreased as well for single family and condominiums, villas and townhouses as indicated in the following two charts. Single family homes went from 5 months of inventory in January to 3 months of inventory at the end of the year. Condominiums, villas and townhouses fell from 5 months of inventory in January to 2 months of inventory at the end of December. Collier County Property Appraiser Page 65 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Mon ths of Inven tory Mon t h 2017 2018 201 9 2020 2021 2022 Ja n 13 14 14 10 5 4 Feb 13 13 15 10 4 4 Mar 10 9 10 6 3 3 A pr 10 8 9 8 3 3 Ma y 8 7 7 10 3 4 Jun 8 7 8 6 3 Ju l 9 9 8 5 3 Aug 8 10 8 5 3 Sep 17 11 9 4 4 Oct 10 10 9 4 4 Nov 12 12 10 4 4 Oec 9 11 7 3 3 @ Export as CSV Time fra me is from Ja n 20 1 7 t o M ay 20 22 Geo Area (Oesc) is in this list ( cl ick t o v iew ) Bu il ding D esign is 'Single Fa m ily ' Results ca lculated from approximately 48,00 0 list ings 436 NABOR Multi-Family – Months of Inventory Collier County Property Appraiser Page 66 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Mon ths of I nven tory Mnn t h /01 7 /01R /01 Q :,n:,n /0/1 :,n:,:, Ja n 12 10 15 10 5 3 Feb 12 11 15 9 4 4 Ma r 9 9 9 6 3 3 A pr 8 8 7 8 2 3 Ma y 7 7 7 12 2 3 Jun 7 7 8 9 2 Ju l 10 9 8 7 2 Aug 10 8 8 6 3 Sep 13 9 9 6 3 Oct 12 11 9 5 3 No v 13 11 11 6 3 Oec 10 11 7 4 2 @ Export as CSV Ti me frame is from Ja n 20 1 7 t o M ay 20 22 Geo Area (Oesc) is in this list (cl ick t o view ) Bu ildin g Oesign is one o f 'Low Ris e (1-3)', 'Mi d Ri se (4 -7 )', 'Hi g h Rise (8+)', 'Vi lla Attach ed ', 'Villa Det a ch ed ', "Tow nh ouse ' Results ca lcula te d from app rox imate ly 5 1,000 list ings 437 NABOR Single Family – Number of New Listings The number of new listings also dropped for single family and condominiums, villas and townhouses as indicated in the following two charts. Single family homes went from 846 new home listings in January to only 451 at the end of the year (an approximate 47% decrease). Condominiums, villas and townhouses fell from 970 in January to 526 at the end of December (an approximate 46% decrease). Collier County Property Appraiser Page 67 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Ne w Listings, Number of Mon t h 2 017 2018 20 19 2020 20 21 20 22 Ja n 1,007 1,037 1,068 988 8 46 687 Feb 814 807 837 829 795 698 Mar 791 796 738 674 930 903 A p r 640 669 659 401 8 10 8 4 1 Ma y 625 586 632 624 778 799 Jun 60 8 600 579 692 694 Ju l 541 595 545 6 14 627 Aug 60 3 6 10 554 653 591 Sep 211 6 16 603 747 581 Oct 545 773 768 785 597 No v 716 775 677 629 5 47 Oec 619 54 5 531 542 45 1 @ Export as CSV Tim e frame is from Ja n 20 1 7 to May 20 22 Geo Area (D esc) is in this list ( cl ick t o view) Bu il ding Design is 'Single Fa m ily ' Resu lts ca lculat ed from 44,673 list ings 438 NABOR Multi-Family – Number of New Listings Collier County Property Appraiser Page 68 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Ne w Listings, Number of Mon t h 2 017 2 0 18 2 019 2020 2021 2022 Jan 1,152 1,1 75 1,195 1,094 970 744 Feb 875 9 16 838 877 840 73 1 Mar 882 9 59 788 712 1,000 978 Apr 71 3 752 834 375 870 846 Ma y 6 2 7 664 599 660 705 79 1 Jun 536 499 4 99 734 630 Ju l 470 488 505 7 18 634 Aug 5 74 540 523 770 554 S ep 251 5 73 59 5 734 5 18 Oct 705 8 5 3 888 885 58 1 Nov 793 8 24 752 765 542 Oec 6 55 6 14 600 699 526 @ Expo rt as CSV Ti me fram e is from Ja n 20 1 7 to May 20 22 Geo A rea (Oesc) is in this list (cl ick t o view) Buil ding Oes ign is on e of 'Low Ris e (1-3)', 'Mid Ris e (4 -7)', 'High Ris e (8+ )', 'Vill a Attached ', Villa Det ached ', "Tow nh ouse ' Resu lts ca lculat ed from 4 7,189 listings 439 NABOR Single Family - List/Sale Price Ratios Single family homes and condominiums, villas and townhouses had Close Price to List Price Ratios of 100% by the end of 2021, as evidenced by the following two charts. It is interesting to see the 100% ratios began as early as April for single family homes and June for condominiums, villas and townhouses; thus illustrating the competitive market for buyers in 2021. Collier County Property Appraiser Page 69 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Cl ose Price t o U st Pr ice R at io Mon t h 2017 2 018 201 9 2 020 2021 2022 Ja n 96.2 % 96.0 % 9 6 .4 % 96.6 o/o 9 7 .4% 100.0% Feb 9 6 .0% 9 S .9% 9 6 .2 % 96.8 % 9 7 .9 % 100.0% Mar 96.2 % 96.4 % 9 6 .4 % 96.9 % 9 8 .9 % 100.0% Apr 9 6 .1% 96.4 % 9 6 .2 % 9 7 .4 % 100 .0 % 100.0% Ma y 96.1% 96.2 % 9 6 .4 % 96.4 % 100 .0 % 100.0% Jun 9 6 .2 % 96.2% 9 6 .7% 96.3 % 100 .0 % Ju l 96.4 % 96.3% 9 6 .6 % 96.7% 100 .0 % Aug 9 6 .3 % 96.4 % 9 6 .5% 9 7 .2 % 100 .0 % Sep 96.4 % 96.7% 9 6 .6 % 9 7 .1% 100 .0 % Oct 9 6 .4 % 96.5% 9 6 .6% 9 7 .3% 100 .0 % No v 9 5 .8% 96.6% 9 6 .6 % 9 7 .6 % 100 .0 % Oec 9 6 .5 % 96.4 % 9 6 .5% 9 7 .4 % 100 .0 % @ Exp ort as CSV Time fram e is fr om Ja n 20 1 7 t o May 20 22 Geo A rea (Oesc) is in t his list (cl i ck t o v iew ) Bu ilding Desi gn is 'Sin gle Fa m ily ' Resu l ts calcul.a t ed from 3 2 ,983 listiin gs 440 NABOR Multi-Family - List/Sale Price Ratios Collier County Property Appraiser Page 70 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Close Price to U st Price Ra t io Mont h 2017 2018 2019 2 020 2021 2022 Ja n 95.5% 96.5% 95.6 % 95.4 % 96 .6% 100.0% Feb 95.8% 9 5 .9% 95.4 % 95.8 % 97 .2% 100.0% Mar 96.0% 9 5 .9% 95.6 % 96.1% 97 .8 % 100.0% Apr 95.5 % 95.8% 95.9% 96.0 % 98 .3% 100.0% Ma y 95.7% 96.0% 95.7 % 95.6 % 99 .9 % 100.0% Jun 95.4% 95.8% 95.3% 95.4 % 100 .0% Ju l 95.6% 96.0% 95.4 % 96.1% 100 .0 % Aug 95.7% 95.5% 95.5% 96.4 % 100 .0% Sep 96.0% 95.8% 95.8 % 96.2% 100 .0 % Oct 95.5 % 95.6% 95.8% 96.3 % 100 .0% Nov 95.8% 95.7% 96.2 % 96.3% 100 .0 % Oec 95.7% 95.2 % 95.8% 96.5 % 100 .0% ~ Ex po rt as CSV Ti m e frame is fro m Jan 20 1 7 t o Ma y 20 22 Ge o Area (Desc) is in t h is lis t ( cl ick to v ie w) Building Oesign i s one of 'Low Ris e (1-3)', 'Mid Ri se (4 -7)', 'High Rise (8+ )', 'Vi lla Attach ed ', V illa De t ach ed ', "Tow nhou s e ' Resu lt s calc u la t e d fro m 3 5 ,8 0 9 lis t in gs 441 The following two charts illustrate how quickly the Close Price to List Price Ratios got to 100% (or more). Single family residential achieved 100% as early as April, while condominiums, villas and townhouses closely followed in June. Many properties sold for over list price with the strong demand for the limited inventory available Collier County Property Appraiser Page 71 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM g, ~ ~ .. 100.0% 99.5% 99.0% 98.5% 98.0% I • ~; Pnce to List Price Time frame rs from Jan 2021 to Dec 2021 Geo Are, (Desc) 1s 1n t his list (click to v iew ) Bu dding D esign ts 'Sing!e Fa mily' Resu lts calcu lated from 8,003 listings 97.5% 970% 96.5% - C lose Price to List Price Ratio Tim e frame i s from Jan 20 2 1 to Dec 2021 Geo Area (Oesc) is in t his list (d ick t o view) Buildin g Design is one of 'Low Rise (1-3)', 'Mid Ri se (4 -7)', 'H igh Rise (8+)', 'Villa Attached', 'Villa Detached', 'Tow nhouse' Res ults calculated fro m 9,503 li s.ting.s 442 NABOR Single Family - Marketing Time Marketing times tumbled significantly for single family homes and condominiums, villas and townhouses. The charts that follow indicate single family homes were only on the market for 11 days by the end of December; while condominiums, villas and townhouses fell even further to only 7 days by the end of 2021. Again, this data reinforces the competitive nature of the market for buyers. Collier County Property Appraiser Page 72 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Days to Sell, Media n Mon t h 2017 2018 2019 2020 2021 2022 Ja n 55 5 4 66 60 28 12 Feb 67 6 4 73 63 28 7 Mar 6 4 5 1 68 67 17 7 A p r 63 52 6 4 52 9 6 Ma y 66 6 1 73 58 7 7 Jun 66 62 68 68 7 Ju l 71 72 82 55 7 A u g 6 1 63 65 5 4 9 Sep 67 65 74 39 11 Oct 66 60 72 4 5 9 No v 7 8 50 53 28 9 Oec 68 55 62 25 11 @ Expo rt as CSV Ti me frame is from Ja n 20 1 7 to M ay 20 22 Geo Area (Oesc) is in this list (cl ick t o view ) Bu il ding Design is 'Single Fa m ily' Resu lts ca lculat ed from 32,946 listings 443 NABOR Multi-Family - Marketing Time Collier County Property Appraiser Page 73 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Days to Sell, Media n Mon t h 2017 2018 2019 2020 2021 2022 Ja n 56 43 59 63 46 5 Feb 63 6 4 6 4 6 4 38 5 Mar 57 55 72 65 30 4 Ap r 53 5 4 6 1 55 17 5 Ma y 58 63 69 6 1 10 6 Jun 75 65 83 67 6 Jul 74 73 7 8 77 7 Au g 70 7 9 85 48 5 Sep 67 75 86 5 1 6 Oct 80 63 77 56 6 No v 66 65 58 44 6 Oec 58 57 56 4 0 7 @ Expo rt as CSV Ti me fram e is from Ja n 20 17 t o May 20 22 Geo Area (Oesc) is in this list (cl ick t o view) Bu il d in g Oe s ign is one o f 'Low Ris e (1-3 )', 'Mid Rise (4 -7 )', 'Hig h Ris e (8+)', 'Vi ll a Attach ed', V illa Det a ch ed ', i ow nh ouse ' Resu lts calculat ed from 35,791 listings 444 Trending According to the LSI Companies of Southwest Florida Market Trends report of the 1st Quarter of 2022, Southwest Florida continues to be one of the fastest growing areas in the nation. In-migration has been primarily from the Northeastern and Midwestern states. Foreign migration and intrastate migration are also significant factors for our area’s growth. Statistics indicate a 2.3% gain for the area in 2020 over 2019. This is 6.7 times the national average (0.35%) and doubles Florida’s population growth (1.1%) over the same time period. This influx of population has driven the demand for housing in our area. The trend for total residential units permitted in all of Collier County saw a 30.6% increase for the 1st quarter of 2022 over the previous 12 month period. However, the outlook beyond may flatten out as more existing residential listings become available and the market reaches a more stable trend. In a Naples Daily News Article dated May 30th, 2022, NABOR (Naples Area Board of Realtors) statistics were referenced. They indicate the Median Closed Price of properties in Collier County continued to increase. The figures are shown below and the 36% increase for median prices is for April 2022 compared to April 2021. The data also indicates an increase in the overall inventory, but decreases in days on market, overall pending sales, new listings and overall closed sales. Collier County Property Appraiser Page 74 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM NAPLES AREA REAL ESTATE ACTIVITY April 2022 compared with April 2021 (percent reporting using rounded figures) In the Know Data fl'om Naples Alea Board of Reanors. NABOl'I 445 NABOR Market Watch - Mid-Year 2022 The NABOR Market Watch data below indicates increases in the median sale prices for single family and condominiums in June; with year over year increases for single family at 22% and condominiums at 46.7%. The 12-month average increases in June for single family are +26.4% and condominiums indicate a +38.3% increase. In conclusion, Collier County is still growing and median closed prices continued to rise through April 2022 (1st Quarter) and June 2022 (mid-year). The demand is still strong, but we may start seeing a more normal market trend as we go farther into 2022 and the traditionally slower summer months. Collier County Property Appraiser Page 75 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Overall Median Closed Price P0tr1t dl '#illlc.11 l\i.rlf ot tt,e ~ wld to, mo10 Md jlatf !:Old for t.:tss. not accouf'ltJng f,:,, ::.@lier cor1Cf-~. Ula g111t111 fl '1.WIUI Ju ne $750,000 S61S..OOO "'35.000 + 9.2% + 41.4% + 22.0% 2020 2021 2022 Single Family $487,500 111 + t.9% + 2S..6% + 46.7% 2020 2021 2022 Condo Year to Date 5745.000 $579.000 $435.000 +4.8% +33..1 % +28.7% 2020 2021 2022 Single Family Overall Median Closed Price by Month $1.000,000 $800,000 5600,000 l l S400,000 $200,000 $0 $462,527 111 + 0.7% + 16.2% + 46.4% 2020 2021 2022 Condo -_,,___ ·-J u~2021 $620,000 Aug-2021 $580,500 Sep-2021 $615,000 Oct-2021 $614,500 Nov -2021 $620,000 Dec-2021 $675,000 Jan-2022 $675,000 Feb-2022 $655,500 Mar-2022 $742.450 Apr-2022 $800,000 May-2022 $812,500 Jun -2022 $750,000 -/' --°"""' Conoo +35.1% $350,000 +28.4% $339,500 +30.0% $355,000 + 18.7% $370,000 +22.0% $375,000 +23.9% $405,000 +25.2% $425,000 + 2 4.4% $425,000 + 27.8% $465,000 +32.2% $459,500 +36.6% $485,000 +22.0% $497,500 . ~ NABOR ,_..__lliOOllltl"IUll\l&O --°"""' + 28.0% + 17.1% +23.7% +31.0% +30.3% +35.0% +46.5% +41.7% +50.0% +44.5% +48.1% +46.7% 6, • f.Aeill3n CIO$'d Pn,ce for Gil properties m:IITI .'IJ! v-2021 through Jl.Jne 2022. tt'll6 .. noc the a.-..a-ags or the r.d1vtdual iigures abo't'e S.ngle Family -condo I 1-2005 1-2006 1-2007 1-2008 1-2009 1-2010 1-2011 1-2012 1-2013 1-2014 1-2015 1-2016 1-2017 1-2018 1-2019 1-2020 i -2021 1-2022 446 2021 (Calendar Year) Building Cost Study For 2022 Tax Roll Our office conducts a Building Cost Study each year. It involves surveying the local builders, contractors and developers along with national building cost indexes. The following are excerpts from our study. Collier County Property Appraiser Page 76 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 2022 BASE COST STUDY -SUM.\URY Local Builder Survey Ema ils were sent out to the members a n d a ffiliates o f the Collier Bu ilding Industry Association. The results o f th eir email responses and oomments are a n a lyzed as fo llows: ► Construction Costs h a ve increasecl since J a n uary 1, 2021 from + 15% to +60 %. ► The M ean increase was 23.12% ► The Median increase was 21.25% ► The Mode increase was 20% A few comments from the various loca.l bu,Jders/developers ► Cost s ha ve incr ease d over 25%, supply cha in delays w ill cont inue and t he labor m arket r em ains und er pr ess ure. ► Som e suppli er s ha ve only r aise d 5-10% t hi s y ear w hil e ot her s ha ve gone up 35-40%. ► Buil ding m at eri al pri ces acr oss t he boa rd ha ve incr ease d dramat ica lly. 2021 ha s bee n a good r ecovery y ear, but doubtful it r em ains t he sam e w it h new COVI D vari ant. ► Our buil ding cost s ha ve incr ease d significant ly since 2020, bot h m at eri al and labor incr eases account for t his differ ence. ► The cost incr eases in m at eri als and labor w er e t he lar ges t w e ha ve ever experi enced, includ ing t he 2004-2006 cycle. Wor st y et, it see m s des t ined t o cont inue t o ri se in 2022. ► All pri ces ha ve incr ease d from 30-60%, w hich ha s put a st r ain on es t imat ing for our cli ent ba se and in r et urn for t heir cust om er s. ► A m ajor impact is t he bottleneck in t he supply cha in and w ait ing for m at eri als. ► Mat eri al cost incr eases ha ve cost m e about 10% loss in r evenue. ► Upt ick in m at eri al cost s t his y ear and being informed of m or e t o com e for 2022. Supply cha in i ss ues and shortages ar e ca using incr eases in pri ces and delays t o pr ojects. ► 30% incr ease in 2021 .......... shocking ! ► St ructur al st ee l incr eases 40%, drywall & m et al st uds 35%, concr et e m at eri als 22 %, and over all buil ding cost incr eases ha ve gone up betwee n 20% and 25%. Not sure w hen it w ill slow dow n. ► Mat eri al and labor cost s ha ve incr ease d acr oss all t r ad es and t hey cont inue t o go up. We experi enced appr oximat ely 20% incr ease in buil ding cost s in 2021 in Collier County. ► The buil ding cost s of our pr oduct s (aluminum, r ailing s, scr ee ning, ca nopies, et c.) ha ve incr ease d t his y ear due t o supply shortages, labor shortages, and infla t ion of our expenses . ► All pri cing is up 1 5-20%. 2021 ha s bee n a st r ong y ear . ► I w ou ld say 15-20% acr oss t he boa rd. Labor is an iss ue and pa ym ent is higher t o kee p t hem . We ar e beginning t o see a leveli ng off of cost s t hough. 447 First Quarter 2022 Cost Trend In the LSI Companies Market Trends Q1 2022 Report, building material costs have gone up in 5 of the 8 categories included. Diesel Fuel prices led the way with a reported 49.9% increase. Aluminum Mill Shapes was also up 20.4%. Copper & Brass Mill Shapes, Gypsum Products and Ready-Mixed Concrete categories all showed moderate gains of 5.4% or less. Categories showing reductions included Steel Mill Products (-12.4%), Lumber & Plywood (-1.5%), and Paving Mixtures (-0.8%). Overall, the net increase of all eight building material categories is 8.17% in the first quarter of 2022. Collier County Property Appraiser Page 77 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM 2022 BASE COST STU D Y -CONCLUSION The above supporting documentation indicates the following : Local building costs have increased from +1 5% to +60%; with a mean increase of +23.12%,a median increase of +2 1.25%,and a mode increase of +20%. National and Reg ional cost indicators range from +3 .7% to +25.57%with a mean increase of +1 3 .7%and a median increase of +1 2.4%. Marshall and Swift Residential Cost's indicate an average + 1 5 .8% increase from January 202 1 to December 202 1, while RSMeans Cost Estimator information indicates an overall average increase of 1 4 building material categories of + 11.4 9%. Overall building cost indicators (both local and national) range from +3 .7% to +60% with a mean increase of +20.26% and a median increase of +20%. Surveying local builders from the Collier Building Industry Association appears to be the most reliable and credible means of determining the direction of Collier County building costs, specific to our location and large number of custom home products. The local building cost survey is given most weight in determining building cost increases as it can provide the most accurate measure of factors affecting local builder costs (i.e. -lack of skilled laboij cost of materials, building material shortages and supply chain delays, lack of subcontractors, etc.). 448 Building Activity LSI Companies of Southwest Florida reported a 48.5% increase in residential permit activity in Collier County for 2021. The number of permits reported for 2020 was 4,850 vs. 7,202 in 2021. They also reported a 36.2% increase in single family detached construction permits, from 3,771 in 2021 to 2,769 in 2020. Multi-Family and Single-Family Attached new home construction permit activity also increased to 3,431 in 2021 from 2,081 in 2020, or a 64.87% increase (source: LSI Companies of Southwest Florida, the March 16th, 2022 publication, The Thrill of the Chase. According to the Q1 2022 Market Trends Report by LSI, the first quarter of 2022 continued to show growth with a 30.6% increase in March 2022 from March 2021 for all residential units in Collier County. This trend in early 2022 indicates that the influx of new residents to the county has not stopped and demand appears strong as we go into the summer of 2022. Collier County Property Appraiser Page 78 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM \ \ Collier, Lee, and Charlotte Counties 2020 vs 2021 ---Chorlone County 2 ,867 4,306 50.2 % l ee Counry 10,701 13,675 27.8 % Collier CounTy 4,850 7,202 48.5 % TOTAL 18,418 25J183 36.7 % t t t t 449 Collier County Property Appraiser Page 79 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM Collier County Si ng le-Fa m i ly Detached -New Home Const ru ction Ma rkets of Col li er County, Ma rco Island, & C ity o f N ap l es 4,000 .:.~ 1,00C'I 2,769 2,l-00 J,000 i,soo 1,000 >ilD 0 2020 2021 Collier County Multi -Fami ly & Si ngl e-Family Attached -New Home Constructi on Markets of Coll ier County, Marco Island, and C ity o f Naples 2500 , .,,. 2020 2021 450 The following are comments and graph from the LSI Companies of Southwest Florida, Market Trends Report of 1st Quarter, 2022. The information indicates a continued rise in permitting in early 2022. Conclusion The evidence for the 2021 residential real estate market is overwhelming. Property values were beginning to rise in late 2020 and continued on a steep rise to the end of 2021. Data provided by the Naples Area Board of Realtors, LSI Companies of Southwest Florida, and articles in the Naples Daily News indicate median sales price increases ranging from 20.3% to 37.5% in 2021. Collier County Property Appraiser’s office data indicates approximately a 6% per month increase in 2021. We would conclude a Market Conditions (or time) Adjustment from 3-6% increase per month, which is supported and within the range provided by the sources in this report. Collier County Property Appraiser Page 80 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM The following graph shows the trend for tot al residential units p ermitted in all of Co ll ier County municii,alitie s combined. Figures from the City of Naples and Marco Island are included in the graph. There was a total of 6,753 residential units permitted across all product types over the_past 12 months, ending on March 31, 2022 . ,I.his was a 30.6% increase over the previous 12-month period. Looking forv,ard, we believe residential permit issuance in Collier County will be flat over the next 12 months. 451 Florida Department of Revenue Time Trend Factors for Stratum 1 (Residential) and Stratum 4 (Vacant Land) in Collier County The Florida Department of Revenue trended for market conditions above. Their statistical analysis indicated a 46% increase in Collier County for improved residential properties from January through December 2021. Their analysis for vacant land in Collier County showed an increase of 45%for the same time period. Collier County Property Appraiser Page 81 Petition No: 2022-00561PAO EvidenceReceived On: 10/6/2022 9:58:20 AM countyno St r atum y ea r month fa cto r 21 1 2021 Decemb e r 1.46 21 1 2021 Nove m b e r 1.42 21 1 2021 Octob e r 1.37 21 1 2021 Se p t e m b e r 1.33 21 1 2021 Au gu st 1.28 21 1 2021 Ju ly 1.24 21 1 2021 June 1.20 21 1 2021 M ay 1.16 21 1 2021 Ap r il 1.12 21 1 2021 M ar ch 1.09 21 1 2021 Fe b r u ary 1.05 21 1 1.02 21 4 1.45 21 4 1.38 21 4 2021 Octob e r 1.32 21 4 2021 Se p t e m b e r 1.26 21 4 2021 Au gu st 1.20 21 4 2021 Ju ly 1.15 21 4 2021 June 1.10 21 4 2021 M ay 1.05 21 4 2021 Ap r il 1.00 21 4 2021 M ar ch 1.00 21 4 2021 Fe b r u ary 1.00 21 4 2021 January 1.00 St r atum 1 -Im p r ove d Re s id e ntia l St r atum 4 -Vaca nt Lan d 452 1 COLLIER COUNTY VALUE ADJUSTMENT BOARD - 2022 Petition Nos. 2022-All Tax Petitions Property Appraiser’s Memorandum of Law (Just Value) Please see “Collier County Property Appraiser 2022 Tax Roll Level of Assessment and Equalization Support Data.” In particular, see Letter of Wood & Stuart dated December 6, 2010, “Misapplication of “Eighth Criterion” by Florida Department of Revenue. and Page 32, “Memorandum by The Levy Law Firm relating Rob Turner vs FDOR, and Page 38, Bond Schoeneck Memorandum by Collier County VAB. Anyone attempting to a 15% deduction from one of the Property Appraiser’s assessments would be double-dipping. Mr. Steve Keller of the Department of Revenue says in October 17, 2022: 247 A recent trial court judgment states as follows regarding appraisal reporting as required 248 by Florida Statutes.... 258 See Dillards, Inc. v. Singh, No. 2016-CA-005094-O, (Fla. 9th Cir. Ct., October 1, 259 2020):1 Dillards was not a “8th criterion” case. See relevant Conclusions of Law below: CONCLUSIONS OF LAW 18. The Court has subject matter jurisdiction over the assessments being contested and the parties to this cause. 19. All property within the State of Florida must be assessed as of January 1 of each year. § 192.042, Fla. Stat (2016). Article VII, Section 4 of the Florida Constitution (2016), establishes 'Just value" as the standard for ad valorem taxation within the State.The terms 'Just value," "fair market value," and ''full cash value" are legally synonymous.Walter v. Schuler, 176 So. 2d 81 (Fla. 1965). (e.s.) 20. "Just value" is defined in the Florida Administrative Code, Chapter 12D 1.002(2), as follows: Just valuation, actual value, and value - means the price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. This is exactly what the Property Appraiser is saying in this case. Mr. Keller makes this amazing statement: 350 The existence of tangible personal 351 property value in appraisal situations is 352 proven when the property appraiser maintains a separate account for tangible 353 personal property that corresponds with the real property parcel involved. 1The Dillards case had nothing to do with the “eighth criterion.” Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 453 2 The bulk of sales are residential properties. No tangible personal property is taxable to “prove” any TPP accounts. The case from Collier County, Colding v. Herzog, 467 So. 2d 980 (Fla. 1985) is not a value case, it only applies to people having exemption from taxation for their residential personal property. Mr. Keller states regarding the”RRRR Case” not in the State courts he says: 395 For the 1980 tax year, the across-the-board practice of deducting costs of sale in Page 10 of 22 arriving at just valuations 396 under section 193.011(8) was well-documented in a 397 stipulation of facts that was part of federal litigation involving relative levels of 398 assessment of commercial and industrial property in Florida. (e.s.) A much better case for the FDOR is the 1980 case of Department of Revenue v. Johnston, 442 So. 2d 950 (Fla. 1983): All three cases arose in the wake of the Florida legislature's passage of the Truth in Millage (TRIM) Bill requiring county property appraisers to appraise property at just valuation, that is, one hundred per cent of fair market value. It is amazing that Mr. Keller states, “In 2020, in Crapo v. Fla. Dept. of Revenue, 298 So. 3d 1131 (Fla. 1st DCA July 14, 2020) 550 “ (per curiam affirmed), the First District Court of Appeal upheld, in all respects, 551 DOR’s probable cause review containing findings that supported certain VAB decisions 552 in which a VAB made COS deductions in revising just value assessments.” It is fast and loose for anyone to cite to a per curiam case. See, Jenkins v. State, 385 So. 2d 1356 (Fla. 1980): Accordingly, we hold that from and after April 1, 1980, the Supreme Court of Florida lacks jurisdiction to review per curiam decisions of the several district courts of appeal of this state rendered without opinion, regardless of whether they are accompanied by a dissenting or concurring opinion, Other counties’ determinations of what constitutes just value do not determine how Collier County determines just value. If a woman observes a marching platoon, exclaiming, “Everyone is out of step except my Johnny,” you cannot accept that statement as true or not from this observation. You can only agree or not by looking at the drill instructor’s judgment about who was in step, and compare those opinions to the mother’s observation. If there are 2 out of 67 property appraisers who say that just value = market value, and 65 property appraisers who say that just value = (market value * 0.85), who determines who is right? The courts…and they have. The Petitioner conspicuously leaves the Orange County VAB out of the discussion. Attached and incorporated herein is a copy of the decision in Petition number 2021-00548, Orange County VAB. The Petitioner presented the same argument made in this case, and lost, like all of the cases in Orange County. Relevant portions of the Decision quoted below: ******* Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 454 3 The PET applied a 15% cost of sale adjustment. The Petitioner requested a 15% adjustment to the value indication based on the Eighth Criterion of subsection 193.011 (8), F.S. The eighth criterion must be properly CONSIDERED in each of the three approaches to valuation. When justified by sufficiently relevant and credible evidence, the Board or special magistrate should make an eighth criterion adjustment in any of the three valuation approaches. The Property Appraiser indicated that they did CONSIDER the eighth criterion (See Statement of Compliance & PAO Letter within Evidence Package). No sufficiently relevant and credible evidence is provided indicating that the Property Appraiser has not CONSIDERED the eighth criterion. (2021-00548 Page 5 of 8) Form DR-493 states the following regarding ADJUSTMENTS MADE TO RECORDED SELLING PRICES OR FAIR MARKET VALUE IN ARRIVING AT ASSESSED VALUE – INSTRUCTIONS: The property appraiser must complete this form stating the eighth criterion adjustments made by the property appraiser to recorded selling prices or fair market value, based on Section 193.011 (8), F.S., in arriving at assessed value. The property appraiser must provide to the Executive Director complete, clear, and accurate documentation justifying any eighth criterion adjustments that EXCEED fifteen percent (Rule 12D-8.002(4), Florida Administrative Code). Therefore, the Petitioner did not present competent, substantial evidence to overcome the presumption of correctness established by the Property Appraiser. Therefore, the petition is DENIED. CONCLUSIONS OF LAW …. Petitioner did not prove by a preponderance of the evidence that the Property Appraiser's just value does not represent just value nor did the Petitioner prove that the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. The Petitioner did not present competent, substantial evidence to overcome the presumption of correctness established by the Property Appraiser. Therefore, the petition is DENIED. ***** The Florida Constitution requires property to be valued at “just valuation.” The Department of Revenue defines that term in Rule 12D-1.002(2), Florida Administrative Code. The Florida Administrative Code has the force of law: The price at which the property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. This is the familiar willing buyer/willing seller test which all appraisal organizations define as market value. Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 455 4 The taxpayers urge this tribunal to value their properties at a value defined in the Dictionary of Real Estate Appraisal, Fifth Edition, published by The Appraisal Institute, as “net realizable value”: Market value minus all costs related to 1) holding costs during the expected marketing period, 2) all selling costs related to disposition of the property, and 3) the cost of funds or rent loss during the anticipated marketing period. Holding cost include, but are not limited to, real estate taxes, property insurance, liability insurance, utilities, and normal repairs and maintenance. Selling costs include, but are not limited to, brokerage commissions, closing costs, title work, and surveys. There is absolutely no support in the case law of Florida for this position. The Florida Supreme Court held in Walter v. Schuler, 176 So.2d 81 (Fla. 1965): We have said much about 'X',2 the unknown quantity, and nothing about how to set it within the bounds prescribed by the legislature in Sec. 193.021.3 The more we ponder the problem the more difficult the solution appears. But settle it we must and we have concluded after earnest study that the sensible way to do so is to adopt the chancellor's idea that 'fair market value' and 'just valuation' should be declared 'legally synonymous' and that such is the best way to arrive at the definition of 'X'. The former term is a familiar one and it, in turn, may be established by the classic formula that it is the amount a 'purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell.'Root v. Wood, 155 Fla. 613, 21 So.2d 133. If assessors will apply that test and in doing so observe the seven guideposts in Sec. 193.021, justness should be secured to the taxpayer and the tangle that has developed should be unraveled. The 1967 Legislature’s reaction to the Walter decision was to add subsection (8) to Section 193.011. The “8th”was introduced by RepresentativeGifford Grange, a broker in Jacksonville. Everyonewas aghast that Schuler said “just value” did not mean “just what I want to put on the tax rolls.” It meant market value. His “8 th” proposal was that sales of property could deduct closing costs. The “8th” statutory factor does not say anything about properties that have not sold. While it would be natural to assume that the Legislature had thus retreated from the “just value = market value” standard, the Courts uniformly continue to equate just value with market value. A good example is the Supreme Court’s 1989 decision in Valencia Center, Inc. v Bystrom, 543 So.2d 214 (Fla. 1989) - after enactment of the “8 th. Criterion”: This Court has found that the just valuation at which property must be assessed under the constitution and section 193.011 is synonymous with fair market value, i.e., the amount a purchaser, willing but not obliged to buy, would pay a seller who is willing but not obliged to sell. Walter v. Schuler, 176 So.2d 81 (Fla.1965). In arriving at fair market value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011. Oyster Pointe Resort Condominium Ass'n v. Nolte, 524 So.2d 415 (Fla.1988). The particular method of valuation, and the weight to be given each factor, is left to the discretion of the assessor, and his determination will not be disturbed on review. as long as each factor has been lawfully considered andthe assessed value is within the range of reasonable appraisals. 2 Just Value 3 Now Section 193.011, Florida Statutes. In 1965 there were seven subsections in this statute. Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 456 5 The first words of Section 193.011, F.S., are instructive: 193.011 Factors to consider in deriving just valuation. —In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (listing factors 1 through 8). Property Appraisers must ignore any of the eight criteria not leading to an opinion of just valuation as defined by the Department of Revenue. “While all of the statutory factors must be considered in making an appraisal under the statutory scheme, they may be variously weighted by the appraiser or discarded entirely where they are not, under the circumstances, probative of present value.” Vero Beach Shores, Inc. v. Nolte, 467 So. 2d 1041 (Fla. 4th DCA 1985). The Third District Court of Appeal discussed the eight criteria in a case involving property zoned for high-rise offices but presently used by a Publix store under a long-term lease in Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983). The issue was whether the Property Appraiser was required to actually apply the language in the second criterion “...and the present use of the property...” in Section 193.011(2), F.S. The Court noted: A primary issue in this case is that Article VII, Section 4, Constitution of the State of Florida (1968) requires all property to be assessed at "just value". Just value, a legal term, is synonymous with "fair market value". Walter v. Schuler, 176 So.2d 81 (Fla.1965). Fair market value is also a legal concept related precisely to the appraisal concept of "market value". No one in this case disputes this. ...The guidelines set forth in Section 193.011, Florida Statute (1979), are of use especially to Property Appraisers where there is a lack of, or where there is inadequate market evidence. (This "market" evidence could be sales or income data.) Where there are sales, however, of comparable properties, the Appraiser must perform a standard appraisal using normal techniques. By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011, Florida Statutes, (1979). This "harmonizes" the statute with Article VII, Section 4, Constitution of the State of Florida (1968) and explains the applications of the otherwise "unconstitutional" statute. The Supreme Court added to this single voice chorus in Schultzv. TM Florida-Ohio Realty Ltd. Partnership, 577 So.2d 573 (Fla., 1991), a case in which the undersigned participated as a friend of the court (amicus curiae): Reasoning that the property appraiser's failure to accord any weight to the actual submarket rental income from the property resulted in an assessment that exceeded the fair market value of the property, the district court concluded that the appraiser did not give "proper consideration to the income factor specified in section 193.011,4 as did in effect the trial court in arriving at its reduced assessment." 553 So.2d at 1205... This Court has found that the just valuation at which property must be assessed under the constitution and section 193.011 is synonymous with fair market value.... In arriving at fair market value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011. 4 “The income from said property” Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 457 6 The Second District Court of Appeal’s decision in Turner v. Tokai Financial Services, Inc., 767 So. 2d 494 (Fla. 2d DCA 2000), a case in which the undersigned participated as amicus curiae, holds that no deduction from just (market) value is required. Turner argues that the trial court's decision results in an unconstitutional application of the statute. Tokai argues that subsection (8) of the statute requires us to affirm the trial court's decision. After considering both the statute and the existing case law, we conclude that Turner's argument is correct for four reasons, all of which are relevant but in the interest of brevity, only one is quoted below: First, the question in this case is not whether the property appraiser is allowed to make a deduction for costs of sale when determining fair market value. Clearly, the property appraiser can make such a deduction when the circumstances warrant it. See Roden v. GAC Liquidating Trust, 462 So.2d 92, 94 (Fla. 2d DCA 1985); Southern Bell Tel. & Tel. Co. v. Broward County, 665 So.2d 272, 275 (Fla. 4th DCA 1995). The question in this case is whether the property appraiser is required to make such a deduction. The plain language of the statute clearly indicates that no such deduction is required. ...We reject Tokai's position that the statute requires the property appraiser to select the value generated by the application of subsection (8) and apply it in a blanket fashion to all assessments of tangible personal property. ...Moreover, logic dictates that the "fair market value" of an item generally includes a component for costs of sale. When the willing, but not obligated, seller determines what price he will accept for a certain item of property, he takes into account those costs that he will incur in making the sale. These costs drive the seller's bottom line; i.e., the price below which he will not go. Therefore, the costs of sale have already been factored into the market value of the property when it is placed for sale. To allow a blanket deduction for costs of sale gives a windfall to the seller who has already accounted for them in his sales price. Counsel for Petitioners discusses the “eighth criterion” in Southern Bell Telephone & Telegraph Company v. County of Broward, 665 So.2d 272 (Fla. 4th DCA 1985). This case involved the assessment of tangible personal property, and the Property Appraiser made no “costs of sale” deductions. (The undersigned was counsel for the Property Appraiser in that case.) Southern Bell attempted to obtain equal protection relief based on a claimed overassessment of its property compared with all or substantially all other property in Broward County. It pointed to the fact that the Florida Department of Revenue routinely deducts approximately 15% from sales before conducting its sales-to-assessment ratio studies. (By so doing, the peak of the classic “bell shaped curve” is placed shy of the 100% mark, insuring that half of the properties will not be assessed at more than 100% of selling price.) This is the only place the 15% should be used. Counsel for Petitioner refers to Department of Revenue Bulletin 2011-01. That Bulletin was the subject of a challenge brought by the Hillsborough County Property Appraiser in the Division of Administrative Hearings, contending that Bulletin was an unlawful unpromulgated rule not enacted in accordance with Chapter 120, F.S., the Administrative Procedure Act (APA). Turner v. Florida Department of Revenue, Case No. 11-0677RU, Final Order of June 22, 2011, affirmed per curiam, 83 So.3d 717 (Fla. 1st DCA 2012). This was a win-win case for Property Appraiser Turner. If the Bulletin was an unpromulgated Rule, it was unlawful and need not be followed by Property Appraisers or Value Adjustment Boards. If it was not an unpromulgated Rule, it did not have the force of law and need not be followed by Property Appraisers or Value Adjustment Boards. Module 6 of the Department of Revenue’s Special Magistrate Training materials, stating that deductions for costs of sale should be deducted from market value even in the cost and income approaches to value, were also Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 458 7 subject of the same DOAH rule challenge by Property Appraiser Turner. The Division of Administrative Hearings’ Final Order holding that the Bulletin and Training Materials were not unpromulgated Rules and therefore need not be followed by Value Adjustment Boards. Petitioners refer to Department of Revenue Form DR-493, but do not attach the cover letter which clearly indicates that the form is used only in connection with tax roll approval and has nothing whatsoever to do with the way properties are assessed in Collier County. Petitioners refer to the former Real Property Appraisal Guidelines. Section 16.7.8 on page 53 of those Guidelines give passing reference to the “eighth criterion” but only in connection with sales to assessment ratio studies performed by the Department of Revenue. The DOR’s Addendum on page 58 does not direct assessments at less than just (market) value. Counsel’s position was the subject of House Bill 417 by Representative John Wood, introduced into the 2015 Legislature which would have redefined the terms “market value” and “just value” the way Petitioners suggest. It is interesting that counsel attaches a letter from Benjamin K. Phipps, a lawyer in Tallahassee to Rep. Wood. Among the various inaccuracies in Mr. Phipps’ letter is the statement on page 4: Mr. Wood is one of a handful of attorneys who represent a few of the 67 county property appraisers and who periodically attempt to deny the application of Section 193.011. but only in VAB or court proceedings. For example, Mr. Wood and two others put forward this argument in the recent case tried by an administrative law judge (Turner v. Department of Revenue, Case No.: 11-000677RU (DOAH), aff’d, 83 So.3d 717 (IDCA 2012)). Their argument was rejected by the ALJ and the First District Court, out-of-hand. The undersigned did not participate in the administrative proceedings to which Mr. Phipps makes reference. Mr. Phipps makes the amazing statement: While none of the other cases cited by Mr. Wood actually stand for the proposition he argues, and none of them contain holdings directed to his issue, they are of questionable authority for even the statements he quotes. It is wishful thinking on Mr. Phipps’ part when he states that the language which I have quoted verbatim from the cases which I have cited above -Walter v. Schuler, Bystrom v. Valencia Center, Inc., Valencia Center, Inc. v Bystrom, State, Department of Revenue v. Adkinson, Schultz v. TM Florida-Ohio Realty Ltd. Partnership,Turner v. Tokai Financial Services, Inc., - does not say what the Courts said. Mr. Phipps does not challenge the Department of Revenue’s definition of just value as being legally synonymous with market value; see Rule 12D-1.002(2), Florida Administrative Code, which has the force of law. Representative Wood’s 2015 bill died a well-deserved death, demonstrating that the Legislature did not buy Mr. Phipps’ arguments. A suit was presently pending in the Circuit Court of Bay County against the Bay County Value Adjustment Board alleging consistent and continuous violation of the law by routinely granting 15% reductions from market value, see Sowell v. State, Department of Revenue, 136 So.3d 1285 (Fla. 1st DCA 2014), and Sowell v. Bay County Value Adjustment Board, Case No. 15-001152-CA (14th. Circuit Court). The parties settled this case. Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 459 8 CONCLUSION Property in Collier County is required to be appraised at just (market) value and not at “net realizable value” as urged by the Petitioners. Once just value has been determined, we’re done. Respectfully submitted, GAYLORD A. WOOD, JR. FBN: 089461 and J. CHRISTOPHER WOOLSEY FBN: 0537438 WOOD STUART & WOOLSEY, P.A. P.O. Box 1987 Bunnell, FL 32110 November 16, 2022 Petition No: 2022-00561PAO EvidenceReceived On: 11/21/2022 12:32:52 PM 460 Collier County Property Appraiser 2022 Value Adjustment Board Information 2022 VAB Petition Number(s): 2022-00561 Property ID Number (s): 56781640005 Property type: Single Family Property Owner: Lynn Varie Representative: Lynn Varie Routing Preference as per petition: E-mail E-mail address: lynnvarie@bellsouth.net Mailing address: 482 Pepperwood Ct., Marco Island, Fl 34145 Page 1 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 461 Important Please Read Dear Petitioner, This letter is in reference to the 2022 Petition filed with the Value Adjustment Board (VAB) of Collier County. Section 194.011, Florida Statutes, provides that: 4)(a) At least fifteen (15) days before the hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than seven (7) days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser’s property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. Enclosed please find the documentation that we plan to present at your scheduled hearing. This information, including the property record card, shall be considered the evidence as stated in Florida Statute 194.011. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Page 2 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 462 Table of Contents Evidence List ....................................................................................................... 4 Witness List ........................................................................................................ 5 Summary of Salient Facts and Conclusions ......................................................... 6 Value Indications ................................................................................................................ 7 Limiting Conditions and Assumptions ................................................................................. 8 Scope of Appraisal ............................................................................................................ 11 Subject Property General Information .............................................................. 12 Subject Aerial ................................................................................................................... 12 Subject Location Map ....................................................................................................... 13 Subject Sketch .................................................................................................................. 14 Subject Photos ................................................................................................................. 14 Valuation Methodology .................................................................................... 17 Cost Approach .................................................................................................................. 17 Land Valuation ................................................................................................................. 17 Cost Approach Analysis .................................................................................................... 18 Comparable Sales Location Map ....................................................................................... 19 Sales Comparison Approach ............................................................................................. 20 Sales Comparison Analysis................................................................................................ 21 Final Value Indications ..................................................................................................... 22 Value Indications .............................................................................................................. 22 Addenda ........................................................................................................... 23 Comparable Sales Photographs and Sketches ................................................................... 23 Market Area and Neighborhood Improved Resales ........................................................... 28 Market Area and Neighborhood Land Resales .................................................................. 29 Listing Information and Property Record Card .................................................................. 30 Page 3 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 463 Evidence List The following list of items may be included as, but is not exclusive of, evidence for this petition: x Cost Approach x Sales Comparison Approach x Income Approach x Listing Information x Property Record Card x Sketches x Web Site Prints x Maps x Aerial Photography x TRIM Notice x Florida Statutes x Florida Administrative Code x Florida Real Property Appraisal Guidelines x Department of Revenue Publications, Forms, Legal Opinion Letters, Tax Roll Approval Information x Case Law x Collier County Property Appraiser Legal Counsel Opinion Letters x Collier County Value Adjustment Board Attorney Memorandum x Impact Fee Calculations x Time Adjustment Information x Graphs, Charts, and Statistical Information x Articles and Publications x Recorded Documents x Marshall & Swift Residential or Commercial Cost Guideline Information x MLS (Multiple Listing Service) LoopNET, CoStar Information Page 4 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 464 Witness List Witness who may testify regarding information about this petition may include one or more of the following: ABE SKINNER, CFA Jack Redding, CFE State-Certified Residential Real Estate Appraiser #RD 7835 Improvement Department Director 40+/- Years of experience Clyde C. (Jeep) Quinby, III, CFE State-Certified General Real Estate Appraiser #RZ 2093 Land Department Director 40+/- Years of experience Jenny Blaje, CFE Tax Roll Compliance Data Management Improvement Department Director 25+/- Years of experience Donald R. Wegner, CFE Director of Appraisals Condominium Department 40+/- Years of experience Christopher DelPo, MAI, CFE State-Certified General Real Estate Appraiser #RZ 3483 Commercial Appraiser 17+/- Years of experience Dennis R. Staruch, ASA, CFE Senior Appraiser Land Department 37+/- Years of experience Maryanne Greger, CFE Senior Appraiser Land Department 17+/- Years of experience Carla L. Allegro, CFE Senior Appraiser Condominium Department 29+/- Years of experience Marie Cannan, CFE Senior Appraiser Condominium Department 14+/- Years of experience Maria Redding, CFE Senior Appraiser Condominium Department 26+/- Years of experience Tim Abrams Director of Agriculture Agricultural Department 8+/- Years of experience Bill Hauck, CFE Senior Appraiser Improvements Department 30+/- Years of experience Robert Epperson Appraiser Improvements Department 3+/- Years of experience Collier County Property Appraiser 3950 Radio Road Naples, FL 34104 www.collierappraiser.com (239) 252-8141 Annabel Ybaceta Director of Exemptions and Customer Service 24+/- Years of experience Wood Stuart & Woolsey, P.A. Attorneys at Law Gaylord A. Wood, Jr. B. Jordan Stuart (1943-2016) J. Christopher Woolsey 304 S.W. 12th Street Fort Lauderdale, Florida 33315 (954) 463-4040, Fax (954) 764-5734 Page 5 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM ~, ~ 465 Summary of Salient Facts and Conclusions General Information Subject Parcel ID: 56781640005 Intended Use: This report and any subsequent testimony are intended to be used by the Collier County Value Adjustment Board and the VAB Special Magistrate in making a determination of Just or ‘Fair Market’ value for the subject property. Intended User(s): The Collier County Value Adjustment Board and the VAB Special Magistrate. Owner of Record: Lynn Varie Sales History: According to Collier County public records the last sale occurred on January 16, 2021 for $975,000 as referenced in OR Book 5886 Page 528. No other transfers were noted within the past three years. Listing History: Please see addendum for listing history of this property. Property Rights: Fee Simple Purpose: Estimate Just or ‘Fair Market’ value “as is” Effective Date: January 1st, 2022 Property Information Property Type: Single Family Residential Legal Description: Marco Beach Unit 2 Block 38 Lot 8 Street Address: 482 Pepperwood Court Location: Subject property is located in the City of Marco Island with no bridge limitations to the Gulf of Mexico. Subject is East of North Barfield Drive, South of North Collier Boulevard, West of the Marco River, and North of San Marco Road. Site Size: Total: 0.25 acres 100.00 street, 110.00 side, 110.00 side, 100.00 rear Total Units: 11,000.00 Shape: Rectangular Road Frontage/Access: Pepperwood Court View: Canal/Pepperwood Waterway Topography: Mostly level above road Utilities: Subject’s utilities are typical and adequate for the market area. Off Site Improvements: Typical of the neighborhood. Description of Improvements: Subject site improvements include an average quality two-story single-family residence with a pool area. Subject has a base area of 2,244 square feet, and 3,418 adjusted square feet. Actual Age/Effective Age: Actual Age: 1984 Effective Age: 1984 Zoning Code: RSF-3 Zoning Description: Residential Single Family Current Use Legally Conforming: Subject is of legal and conforming use. Page 6 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 466 Zoning Change Likely: A zoning change is unlikely. Highest and Best Use: The highest and best use of the site, as vacant and improved, is a single family residence. Environmental Issues: There are no known adverse environmental conditions on the subject site. Please reference Limiting Conditions and Assumptions. Encumbrance/Easements: There are no known adverse encumbrances or easements on the subject site. Please reference Limiting Conditions and Assumptions. Flood Zone: Subject is located in an area mapped by the Federal Emergency Management Agency (FEMA). The subject residence is located in FEMA flood zone category AE, which is classified as a flood hazard area. Extraordinary Assumptions: There are no extraordinary assumptions for this appraisal report. Hypothetical Conditions: There are no hypothetical conditions for this appraisal report. Value Indications Approaches to Value: Land Value: $1,023,000 Impact Fee and Site Improvements: $35,000 Improvement Value: $341,620 Cost Approach: $1,399,620 Sales Comparison Approach: $1,559,000 Income Approach: $Not Applicable 2022 Real Estate Just or ‘Fair Market’ Value: $1,236,745 “As Is” Effective Date: January 1, 2022 Property Rights: Fee Simple Page 7 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 467 Limiting Conditions and Assumptions Acceptance of and/or use of this report constitutes acceptance of the following limiting conditions and assumptions; these can only be modified by written documents executed by both parties. This appraisal is to be used only for the purpose stated herein. While distribution of this appraisal in its entirety is at the discretion of the client, individual sections shall not be distributed; this report is intended to be used in whole and not in part. No part of this appraisal, its value estimates or the identity of the firm or the appraiser(s) may be communicated to the public through advertising, public relations, media sales, or other media. All files, work papers and documents developed in connection with this assignment are the property of the office of the Collier County Property Appraiser. Information, estimates and opinions are verified where possible, but cannot be guaranteed. Plans provided are intended to assist the client in visualizing the property; no other use of these plans is intended or permitted. No hidden or unapparent conditions of the property, subsoil or structure, which would make the property more or less valuable, were discovered by the appraiser(s) or made known to the appraiser(s). No responsibility is assumed for such conditions or engineering necessary to discover them. Unless otherwise stated, this appraisal assumes there is no existence of hazardous materials or conditions, in any form, on or near the subject property. Unless otherwise stated in this report, the existence of hazardous substances including, without limitation, asbestos, polychlorinated biphenyl, petroleum leakage, or agricultural chemicals, which may or may not be present on the property, was not called to the attention of the appraiser, nor did the appraiser(s) become aware of such during the inspection or viewing. The appraiser(s) has no knowledge of the existence of such materials on or in the property unless otherwise stated. The appraiser(s), however, is not qualified to test for such substances. The presence of such hazardous substances may affect the value of the property. The value opinion developed herein is predicated on the assumption that no such hazardous substances exist on or in the property or in such proximity thereto, which would cause a loss in value. No responsibility is assumed for any such hazardous substances, nor for any expertise or knowledge required to discover them. Good title, free of liens, encumbrances and special assessments is assumed. No responsibility is assumed for matters of a legal nature. Necessary licenses, permits, consents, legislative or administrative authority from any local, state or Federal government or private entity are assumed to be in place or reasonably obtainable. It is assumed that there are no zoning violations, encroachments, easements or other restrictions which would affect the subject property, unless otherwise stated. In the preparation of the mass appraisal, interior inspections or viewings have not been made of the parcels of property included in this report. All inspections or property viewings are made from the exterior only. It is assumed that the conditions of the interior of each property are similar to the exteriors condition, unless the Collier County Property Appraiser’s office has received additional information from qualified sources giving more specific detail about the interior condition. Property inspection or viewing dates will have ranged in time from both before and after the appraisal date of January 1, 2022. It is assumed that there has been no material change in condition from the latest property inspection, unless otherwise noted on individual property records retained in the Collier County Property Appraiser’s office. Page 8 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 468 Americans with Disabilities Act (ADA) of 1990 is a civil rights act passed by Congress guaranteeing individuals with disabilities equal opportunity in public accommodations, employment, transportation, government services, and telecommunications. Statutory deadlines became effective on various dates between 1990 and 1997. The Office of the Collier County Property Appraiser has not made a determination regarding the subject’s ADA compliance or non-compliance. Non-compliance could have a negative impact on value; however this has not been considered or analyzed in this appraisal. Extraordinary Assumptions: an assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser’s opinion or conclusions. There are no extraordinary assumptions for this appraisal report. Hypothetical Conditions: a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser(s) to exist on the effective date of the assignment results, but is used for the purpose of analysis. There are no hypothetical conditions for this appraisal report. Purpose of the Appraisal The purpose of this appraisal is to estimate the just or fair market value “As Is” of the subject property as of January 1, 2022. Function of the Appraisal The function of this appraisal is for presentation to the Collier County Value Adjustment Board’s designated representative. A petition has been filed questioning the 2022 real estate market value. Therefore, this appraisal has been prepared in order to provide support for the 2022 real estate market value. Property Rights Appraised The valuation of real property includes both the physical real estate and the rights that one or more individuals or legal entities may hold or contemplate holding in the ownership or use of the land and improvements. Ownership is in fee simple assuming no encumbrances. Definitions (Per State of Florida Real Property Appraisal Guidelines, 2002) Just Value: Rule 12d-1.002(2), Florida Administrative code, defines just value as: “The price at which a property, if offered for sale in the open market, with reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.” Fair Market Value: The Florida Supreme Court has ruled that just value and fair market value are legally synonymous, and that fair market value is defined as: “The amount a purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell.” Market Value: The two preceding sections contain legal definitions specific to Florida. Included here for informational purposes only, the Page 9 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 469 “As Is” Market Value: The estimate of the market value of the real property in its current physical condition, use and zoning as of the appraisal date. Fee Simple Estate Defined as: Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat. Marketing Time Defined as: An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of the appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of the appraisal. Advisory Opinion 7 of the Appraisal Standards Board of The Appraisal Foundation and Statement on Appraisal Standards No. 6, "Reasonable Exposure Time in Real Property and Personal Property Market Value Opinions" address the determination of reasonable exposure and marketing time. following is a current economic definition of market value used by federally regulated financial institutions: The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: x Buyer and seller are typically motivated; x Both parties are well informed or well advised, and acting in what they consider their best interests; x A reasonable time is allowed for exposure in the open market; x Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and x The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. (12 C.F.R. Part 34.42(g); 55 Federal Register 34696, August 24, 1990, as amended at 57 Federal Register 12202, April 9, 1992; 59 Federal Register 29499, June 7, 1994) Assessed Value: Assessed value of property means an annual determination of the just or fair market value of an item or property or the value of the homestead property as limited pursuant to § 4, Art. VII of the State Constitution or, if a property is assessed solely on the basis of character or use or at a specified percentage of its value, pursuant to § 4(a) or (b), Art. VII of the State Constitution, its classified use value or fractional value. Page 10 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 470 Exposure Time Defined as: The time a property remains on the market. The estimated length of time the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal; a retrospective estimate based on an analysis of past events assuming a competitive and open market. Mass Appraisal: The process of valuing a universe of properties as of a given date (January 1, 2022) using standard methodology, employing common data, and allowing for statistical testing. Scope of Appraisal In arriving at just valuation as required under § 4(a) or (b), Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm’s length; (2)The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property; (4) The quantity or size of said property; (5)The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments of household furnishings or other items of personal property. In arriving at our conclusion of just or ‘fair market’ value we have considered each of the above referenced criteria. We have utilized the following approaches to value: Cost Approach Yes Sales Comparison Approach Yes Income Approach No Page 11 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 471 Subject Property General Information Subject Aerial Page 12 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 472 Subject Location Map Page 13 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM !l 473 Subject Sketch Subject Photos Page 14 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM AWD 160 Is 32 A LSE 10 9 73 POOL-4 -26 8X28 Vl LI) 13 ~ N KEYS 0 LI) 1044 47 ("I')--27 15 C.. Vl 2 7 QL/) I"- 1 .-1 II 23 co ..,_. 29 1 + 1 2244sf 10 8 3 2 GAR 70 15 (B=638sf) 446 .6s 0 1 97 9 29 22 OP 20 (B=87sf) 17.4sf 22 6 27 -Vl 0 O'I LI)......, -Vl I.O -0::: Vl .-t o«> ON SD 10 (B= 180sf) 18sf 15 12 ~ L.---..a...""I 20 15 t,;; I"-I.O ..... c........., 6 ..,_. =>- .-I Vl 4 +~ ~ 17 e SECOND FLOOR 29 4 21 SD 10 (B=84sf) 8.4sf 474 Subject Photos (continued) Page 15 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 475 Subject Photos (continued) Page 16 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 476 Valuation Methodology Three basic approaches were considered to arrive at an estimate of just or ‘fair market’ value. A cost analysis was considered and developed because there was adequate data to develop a land value. The depreciation accrued to the improvements can be reasonably measured. A sales comparison analysis was considered and developed because there was adequate data to develop a value estimate. This approach reflects market behavior for the subject property type. An income analysis was considered and not developed because the subject is not an income producing property. There was inadequate market data to develop a value estimate with this approach. The subject property is a single family residence. As such, a cost analysis and a sales comparison analysis were considered and developed because there is adequate data to develop a value estimate. This approach reflects market behavior for this property type. Cost Approach The cost approach is based on the understanding that market participants relate value to cost. In the cost approach the value of a property is derived by adding the estimated value of the land to the current cost of constructing a reproduction or replacement for the improvements and then subtracting the amount of depreciation (i.e., deterioration and obsolescence) in the structures from all causes. Profit for coordination by the entrepreneur is included in the value indication. The approach is particularly useful in valuing new or nearly new improvements and properties that are not frequently exchanged in the market. Cost approach techniques can also be employed to derive information needed in the sales comparison and income capitalization approaches to value. The current costs to construct the improvements can be obtained from cost estimators, cost estimating publications, builders, and contractors. Depreciation is measured through market research and the application of specific valuation procedures. Land value is estimated separately in the cost approach. Land Valuation We have researched comparables for this analysis which include vacant land sales and/or residuals from single family sales that were utilized in this report. These comparables are documented on the following page along with a summary of the cost approach. All sales have been researched through numerous sources and/or verified by a party to the transaction. Page 17 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 477 Cost Approach Analysis Page 18 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM Sa le # Property Sa le or lis t Amoun t Subj ect #1 5 72096 00005 $ 7 30,000 #2 Resa le #1 $ 8 90 ,000 #3 5 6 7 94 7 60008 $ 759 ,000 #4 5 6 7 94 800007 $ 8 51 ,000 #5 5 6 7 98840005 $ 840,000 #6 Resa le #5 $ 1,010,000 #7 5 6 7 805 20003 $ 8 99 ,9 00 #8 5 66682 00005 $ 7 80,000 #9 Resa le #8 $ 1,000,000 Cost Ap pr oac h La n d Sa les Tim e Adjus ted Squa re Foot Sa le Amou n t 11,000.00 11,000.00 $9 27 ,100 11,000.00 $1,05 0 ,200 11,007.00 $963 ,930 11,000.00 $1,055 ,240 11,000.00 $991 ,200 11,000.00 $1,100,900 10,95 8.00 $1,1 96,86 7 1 2 ,05 3.00 $1,014 ,000 1 2 ,053.00 $1,1 20 ,000 Summation Land V a lue As I ndicated by the Market (11,000.00 Sq . Ft . x $93.00 per Sq . Ft .) Sa le or List Da t e MAR 21 JUN 21 MAR 21 APR 2 1 J UN 21 SEP 21 JAN 2 1 FEB 2 1 AU G 21 I mpact Fee {Estimate in clu d ing w at er &sew er) Co unty -$0 Mun icip a li ty -$0 Site Improvements (Estimate) I mprovements Res ide nce (3,4 18 Adj . Sq . Ft . x $1 46 .72 x 0 .62) Scre e n Encl os u re (2,5 20 Sq . Ft. x $7.8 5 x 0 .32) Pool (224 Sq . Ft. x $87 .97 x 0 .64) Spa (20 Sq . Ft. X $35 3 .36 X 0 .64) Pool De ck (1,044 Sq . Ft . x $1 4 .13 x 0 .32) Do c k (160 Sq . Ft. x $62 .83 x 0 .25 ) Se awall T ota l I ndicated Rep lacement Cost New Less Depr ecia t i on (As o f Janua rv 1. 2022) Assm 't , Sa le or lis t$ p e r Sq. Ft. $81.38 $84.28 $95.47 $87 .57 $95 .93 $90.11 $100.08 $109 .22 $84.13 $92.92 $1,023,000 $0 $35,000 $34 1,620 $1,399,620 478 Comparable Sales Location Map Page 19 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 2022 PETITION #0561 !l 479 Sales Comparison Approach The Sales Comparison Approach is based on the premise that a buyer would pay no more for a specific property than the cost of obtaining a property with the same quality, utility, and perceived benefits of ownership. It is based on the principles of supply and demand, balance, substitution and externalities. This approach reflects market behavior for the subject property type. A sales comparison analysis was considered because there was adequate data available to develop a value estimate. We have researched similar neighborhood comparables for this approach which are documented on the following analysis grid, accompanied by photos and sketches of each. All sales have been researched through numerous sources and/or verified by a party to the transaction. Page 20 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 480 Sales Comparison AnalysisPage 21Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM2022 VAB PETITION# 2022-00561 2022-00561 2022-0J561 2022-00561 2022-00561 2022-0J561 2022-00561 MARKET AREA 09 10 09 10 09 10 09 10 09 10 09 10 09 10 NEIGHBORHOOD MBU2 MBU2 MBU2 MBU2 MBU2 MBU2 MBU2 DATA SECTION SUBJECT SALE#l/SUBJECT SALE#2 SALE#3 SALE#4 SALE#5 SALE#6 ADDRESS 482 PEPPERWOOD CT 482 PEPPERWOOD CT 466 PEPPERWOOO CT 358 MEADOWLARK CT 1741 PIEDMONT CT 1709 WAVECREST CT 1749 WAVECREST CT FOLIO NUM BER/PARCELID 5678164CXXl5 56781640005 56781440001 56787600007 56784400006 56785640001 56785440007 LEGAL/STRAP NUMBER 772500 38 37B16 772500 38 37B16 n2soo 38 37B16 772500 46 nB16 772500 41 87B16 772500 43127B16 77250043 nB16 ASSESSMENT /SALE/LIST AMOUNT $1,236,745 $975,000 $1,130,000 $1,472,500 $1,216,000 $1,600,000 $1,136,000 ASSESSMENT/SALE/LIST DATE 1/1/2022 JAN 21 FEB 21 APR21 APR 21 JUN 21 OCT21 V ERi FICA TION lYPE ASSESSMENT F37 VERIFIED VERIFIED VERIFIED VERIFIED VERIFIED OR BOOK-PAGE/MLS N/A 5886-528 5888-1722 5926-3516 5935-2861 5967-3727 6034-976 BANK/SHORT SALE/MLS OR TIME ADJ N/A 1.33 1.30 124 1.24 :us 1.06 ADJUSTED ASSESSMENT/SALE/LISTING N/A $1,296,750 $1,469,000 $1,825,900 $1,507,840 $1,888,000 $1,204,160 LOT SIZE ACRES 0.25 0.25 0.27 028 0.25 0.25 0.25 LOT UN IT lYPE SQFT SQFT SQFT SQFT SQFT SQFT SQFT LOT SIZE 11,000.00 11,000.00 U,140.00 12,590.00 11,000.00 11,000.00 11,000.00 BU ILOING ADJUSTED SQFT. 3,418 3,418 2,693 2,598 2,410 2,569 2,231 YEAR BUILT 1984 1984 1971 1978 1990 1980 1974 QUALITY (CLASS) AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AGE 1984 1984 1990 1978 2010 1980 1974 ADJUSTMENT SECTION LOT ADJUSTMENT N/A $0 -$92,768 -$129,386 $0 $0 $0 BUILDING ADJUSTMENT N/A so $65,949 $74,591 $91,692 $77,229 $107,974 AGE AND QUALITY ADJUSTMENT N/A so -S7,618 $56,528 -S91,932 $26,384 S69,883 EXTRA FEATURES MARKET VALUE (Y/N) y y y y y y y FEATURES ADJUSTMENT N/A so -S29,on -SlB,396 -S17,107 -$28,458 S6,765 TOTAL$ ADJUSTMENT N/A so -S63,514 -$16,663 -S17,347 S75,155 $184,622 TOTAL GROSS% ADJUSTMENT N/A CJ¾, -6% -1% -1% 5% 16% RECONCILIATION SECTION ADJUSTED SALE PRICE $1,236,745 Sl,296, 750 $1,405,486 Sl,809,237 $1,490,493 $1,963,155 $1,388,782 ADJUSTED SALE PRICE PER ADJUSTED SQFT. $362 $379 $411 $529 S436 $574 S406 SUBJECT ADJUSTED SQFT. 3,418 3,418 3,418 3,418 3,418 3,418 3,418 ESTIMATED RECONCILIATED SQ.FT. VALUE $456 2022 INDICATEDSALES COMPARISON VALUE $1,558,608 ROUNDED $1,559,000 NOTE:WEIGHTED MID RANGE VAWE OF ALL SALES 481 Sales Comparison Approach Conclusion The adjusted value of the comparable properties ranges from $ 379 (low) to $ 574 (high) per adjusted square foot; the mean is $ 456 per adjusted square foot while the median is $ 424 per adjusted square foot. All of the value indications have been considered, and in the final analysis, each comparable has been considered, with equal weight to all of the comparables in arriving at our final estimated reconciled value of $ 456 per adjusted square foot. This represents a value (rounded) of $1,559,000, which is in line with the comparables. Range of Value & Reconciled Value Low Value Range: $379 High Value Range: $574 Mean Value: $456 Median Value: $424 Estimated Reconciled Square Foot Value: $456 Subject Adjusted Square Foot: 3,418 2022 Indicated Sales Comparison Value: $1,558,608 Rounded:$1,559,000 Final Value Indications The process of reconciliation involves the analysis of each approach to value. The quality of data applied, the significance of each approach as it relates to market behavior and defensibility of each approach are considered and weighed. Finally, each is considered separately and comparatively with each other. Based on the data and analyses developed in this appraisal, both the cost and sales comparison approaches support our 2022 Real Estate Just or ‘Fair Market’ Value as of January 1, 2022, subject to the Limiting Conditions and Assumptions of this appraisal. Value Indications Approaches to Value: Land Value: $1,023,000 Impact Fee and Site Improvements: $35,000 Improvement Value: $341,620 Cost Approach: $1,399,620 Sales Comparison Approach: $1,559,000 Income Approach: $Not Applicable 2022 Real Estate Just or ‘Fair Market’ Value: $1,236,745 “As Is” Effective Date: January 1, 2022 Property Rights: Fee Simple Page 22 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 482 Addenda Comparable Sales Photographs and Sketches Comp #2 Page 23 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 17 52 A WD 364 sf ALSE 12 43 38 T I LE POOL-4 4 18 sf 15x30 30 8 1 2 30 "-CJ'l 21 (Jl o .... 4 14 0,-., N CJ'l 5 N"-e,_N 3 5 CJ'l 16 0.. LI) or--.: 0 '<t LI) 1 + 1 21 II ,...., 2235.5 sf co "- ..__., CJ'l I,!) 1 1.4 00 N II co 25 25 1 1 3 33 6 9 7 GAR 70 (8 =525 sf) 367.5 sf 483 Comparable Sales Photographs and Sketches (cont.) Comp #3 Page 24 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM AWD 35 sf ls7 I AWD 300 sf 60 't; r;6~-~29~-----I ~}KKIE~Y~s;_!_A~L~S~E J:1Q_O __ rl 1165 sf 73 0 ~[~-~QL17~4~sf~tr-....:.;::~~-~--"' oo 32 48 2 20 ,......, 6 27 r--5 O D.. 't; 1 9 00 N ~r_....;;,2~5-~- .._,, 4 25 12 1 + 1 2 072 sf 40 SP 40 35 (B=6g;~D~20 sf (8=48 sf)~ 19~.2::---;sf:--~---I 5 I POOL-4 15x33 484 Comparable Sales Photographs and Sketches (cont.) Comp #4 Page 25 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM Is 20 Is 36 PVC D PVC D 100 sf 180 sf ALSE 12 2 1 POOL-4 14X30 ..... 8 23 "' st KEYS o<i-32 N r--. 2 Q. ..--. 30 0 'ti N 26 r--. M II 25 a:J 1 + 1 3 1 1946 sf 1 3 8 21 14 4 18 OP 30 (8=72 sf) 21.6 sf GAR 70 (8 =525 sf) 367.5 sf 485 Comparable Sales Photographs and Sketches (cont.) Comp #5 Page 26 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 5 5 10 11 25 5 30 1 AW D 12 O AWD 324 sf 555 sf 4. 4 30 36 34 ..... ALS E 10 ALSE 10 U) 20 N CONC 47 ,.; 0 CONC 528 sf "ST 200 sf 4 POOL-4 ~ 20 12x32 24 O..<.l) 14 1 2 0..-< 10 N II 19 e 30 12 CONC 72 sf 1 + 1 6 9 2 1900 sf +1UP70 ..... 1 5 (8=330 sf) 231 sf U) 33 N □ or-.i 2 "(X) M 24 er:~ <l'."-32 eJ U) <.D "ST SECOND FLOOR l/l 24 II e 486 Comparable Sales Photographs and Sketches (cont.) Comp #6 Page 27 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM .... (/} N 10 1 7 1 2 AWD 3 10 38 28 s ALSE 1 0 16 CONC 0~ 15 380 (Yl~ a~ <t <t N II Cl) 48 1 + 1 1 792 sf 26 2 1 18 7 11 19 4 OP 30 (B=44 sf) 13.2 sf 24 GAR 70 (B =504 sf) 352.8 sf 487 Market Area and Neighborhood Improved Resales MA NBHD ADDRESS PARCEL ID SALES PRICE SALE DATE TOTAL INCREASE MONTHS INCREASE PER MONTH 09_10 MBU2 1800 MENORCA CT 56803760009 $2,400,000 APR 21 09_10 MBU2 1800 MENORCA CT 56803760009 $2,850,000 AUG 21 18.75% 4 4.69% 09_10 MBU2 327 BARFIELD DR 56785960008 $1,350,000 MAY 21 09_10 MBU2 327 BARFIELD DR 56785960008 $1,800,100 DEC 21 33.34% 7 4.76% 09_11 MBU1 1276 RIVERHEAD AVE 56656640004 $575,000 JUN 21 09_11 MBU1 1276 RIVERHEAD AVE 56656640004 $589,000 AUG 21 2.43% 2 1.22% 09_18 MBU8 71 HEATHWOOD DR 57730480008 $350,000 JAN 21 09_18 MBU8 71 HEATHWOOD DR 57730480008 $687,500 JUN 21 96.43% 5 19.29% 09_18 MBU8 370 REGATTA ST 57743120009 $720,000 MAY 21 09_18 MBU8 370 REGATTA ST 57743120009 $1,160,000 DEC 21 61.11% 7 8.73% 09_20 MBU8 188 RICHMOND CT 57735800007 $1,015,000 FEB 21 09_20 MBU8 188 RICHMOND CT 57735800007 $1,700,000 DEC 21 67.49% 10 6.75% 09_22 MB13 1120 CAXAMBAS DR 58104720005 $1,200,000 MAY 21 09_22 MB13 1120 CAXAMBAS DR 58104720005 $1,650,000 OCT 21 37.50% 5 7.50% Mean 7.56% Median 5.76% Minimum 1.22% Maximum 19.29% Page 28 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM I 7 I 7 I 7 I 7 488 Market Area and Neighborhood Land Resales MA PARCEL ID SALES PRICE SALE DATE TOTAL INCREASE MONTHS INCREASE PER MONTH 935 50940004543 $155,000 APR 21 935 50940004543 $315,000 SEP 21 103.23% 5 20.65% 910 56668200005 $780,000 FEB 21 910 56668200005 $1,000,000 AUG 21 28.21% 6 4.70% 911 56679560006 $121,000 JAN 21 911 56679560006 $260,000 NOV 21 114.88% 10 11.49% 910 56797760005 $545,000 JAN 21 910 56797760005 $690,000 APR 21 26.61% 3 8.87% 910 56798840005 $840,000 JUN 21 910 56798840005 $1,010,000 SEP 21 20.24% 3 6.75% 913 56871360004 $649,000 JUN 21 913 56871360004 $770,000 DEC 21 18.64% 6 3.11% 913 56874240008 $545,000 FEB 21 913 56874240008 $595,000 JUL 21 9.17% 7 1.31% 910 57209600005 $730,000 MAR 21 910 57209600005 $890,000 JUN 21 21.92% 3 7.31% 915 57393080007 $470,000 JAN 21 915 57393080007 $585,000 MAR 21 24.47% 2 12.23% 915 57394520003 $440,000 MAR 21 915 57394520003 $750,000 SEP 21 70.45% 6 11.74% 919 57750960003 $430,000 JAN 21 919 57750960003 $629,000 MAY 21 46.28% 4 11.57% 927 57806040000 $399,900 MAY 21 927 57806040000 $600,000 NOV 21 50.04% 6 8.34% 926 57856440003 $1,111,000 APR 21 926 57856440003 $1,585,000 NOV 21 42.66% 7 6.09% 905 57938880002 $185,000 MAR 21 905 57938880002 $200,000 MAY 21 8.11% 2 4.05% 923 58108360005 $949,000 MAR 21 923 58108360005 $1,500,000 AUG 21 58.06% 5 11.61% 924 58113520005 $3,125,000 FEB 21 924 58113520005 $4,200,000 JUN 21 34.40% 4 8.60% 915 57389840002 $459,000 MAY 21 915 57389840002 $635,400 AUG 21 38.43% 3 12.81% 915 57389840002 $742,500 OCT 21 61.76% 5 12.35% Minimum 1.31% Maximum 20.65% Mean 9.09% Median 8.73% Page 29 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM I I I I I I I I I I I I I I I I I I I I I I 489 Listing Information and Property Record Card Page 30 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM 490 Page 31 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM azillow ~ Edi t Q Save ,::;> Share a a a More --bd --ba 3,418 sqft 48 2 Pep p erwood Ct, M arc o Island, FL 341 4 5 So l d: $9 75,000 So l d on 02/03/21 Ze stim at e®: $1,72 1.400 Est. refi payment : $5,602/mo e Re fin ance your loa n Home va lue Own er tool s Hom e d e t ai ls Neighbor hood d etai l s Get pre-qualified a t Zill ow Home Loan s At Zillow Home Loans, w e can pre-quali fy you i n as litt le as 3 m inutes w it h n o im pa ct t o your cred it score. Start now Do you own this hom e? Home value An equal houii n g lend&r. NML5ltf0287 Get excl usiv e t o ol s t o t rac k your hom e's v alu e and up dat e it s d eta il s on Zillow. Lea rn m ore Unlock owner dashboard It looks like th is p roperty ha s missing facts, wh ich can affect the accuracy o f home value estima t es. Is ch is: your hom e ? Oaim it and u pda te h o m e facts ! 491 Page 32 Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM azillow ~ Edi t Q Save P Sha r e 00° More --bd --ba 3,418 sqft 482 Pe p perwood Ct, Ma r co Isl and, FL 34145 Sold: $975 ,000 So ld on 02/03/21 Zes t imate®: $1,721,400 Est. refi p aym ent: sS,602/mo e Refinance you r loan Hom e val u e Ow ner tool s Home deta il s Neighb or hood det ails 4/7/2022 Listi ng removed $3,800,000 $1,1 12/sqft Source: Owner Re port 3/19/2022 Pr ice change $3 ,800,000 {+5 .7%) $1, 1 12/sq ft Source: Owne, Re port 2/26/2022 Pr ice change $3 ,595,000 (-0.1 %) $1,052/sq ft Source; Owner Re port 2/25/2022 Listed for sa le $3 ,600,000 {+269 .2%) $1,053 /sqft Source'. Owner Re port 2/3/202 1 So ld $975,000 (-1 1 .4%) $285/sq f t Source: Public Record Re port 12/5/2020 Listi ng re m ove d $1 ,100,000 $322/sq f t Source· -Report 9/29/2020 Pr ice change $1 ,100,000 (-15.4%) $322 /sqft Source· Owne, Re port 492 Page 33Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PMtrulia Marco Island, FL • Buy Rent Mortgage Price History for 482 Pepperwood Ct Date Price 04/07/2022 $3,800,000 03/19/2022 $3,800,000 02/26/2022 $3,595,000 02/25/2022 $3,600,000 02/03/2021 $975,000 12/05/2020 $1,100,000 09/29/2020 $1,100,000 08/27/2020 $1,300,000 06/18/2002 $680,000 Property Taxes and Assessment Year Tax Assessment Home facts updated by county records Event Listing Removed PriceCha nge PriceCha nge Listed For Sale Sold Listing Removed PriceChange Listed For Sale Sold 2021 $5,734 $803,338 Saved Homes Source Public Records Public Records Public Records Public Records Public Records Public Records Public Records Public Records Public Records 493 Page 34Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM12 RealEstimates:\i B January 2022 Va u;r C"I oro ider Estimate -Quamanum S1, 169,568 --Colla,eral Analytics Sl,309,000 •··· Corelog1c (D S1,227,600 ...... . . . . ' . --.-........ ' : --.---i....--...... ' • -,. -•• ;II •• _-__ _,,,.-..r: ....__-------t..·~· ---2018 2019 2020 2021 SHOW CHA.RT SUMMARY ~ 2022 ,_ I .. --···· -·--··-.. •·· 2023 The estimate(s) shown, which come from one or more automated valuation model providers independent of Realtor.com®, represent information that may provide a helpful starting point for discussions wiith a real estate agent. Learn about Rea1Estimate91 data A $2JlM $2.SM $22M S1.9M $1 6M S1.3M S1M S700K 494 Page 35Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PMSale and Tax History for 482 Pepperwood Ct Sale History Tax History Today Feb 3, 2021 Jun 2002, Sold for $680,000 Jun 18. 2002 • Sold (Public Records) Puulit. Record!> Sold (Public Records) Puulit. Recon:h $975,000 '~ D"ti/vrJ P►e $680.000 Pie Is this your home? Track this home's value and nearby sales activity I own 482 Pepperwood Ct Get a Redfin Home Sales Advisor's opinion on your home's value and the state of the Marco Island market. Estimated Sare Pnce $2.llM -$2.32M Request a free analysis OR Schedule selling consultation 495 Page 36Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PMCOMMERCi.Al 5678164000/5 ~918!>~0000/6 ond iNi1li',Ti<iAi 11111 111111111111111111111 56?816400051 J . l . 496 Page 37Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM(CO' OQIRSHII' 11£Cot10 I II I ~ HI 111111 H 567816400052 DATt OWIIDI .1111> ADOUU IALIPIIICI u. N• ,, ..,,±1',,.ru. ,:ti, ,.:f. if.Cut.h fu I' ., I) ,r, Cf-Q..t],,,.., /? -10/~ lc'5:J b :;/,n vi. .,,f, ~ .'J. · l:cJa.,i,,,: :..-:,.,-,J:.rJ Lu 0 lt,oi'J1D " S,;-11n/'J •111.iJ IOOt:. 111'1.0T l'LAN IIIAJl'M IWIDOII □ PlOTTID D f'f!/n M. --· 9 f-~-~ ,_,;,,,,,.c.,v f}/c_ ,~ It>.,, ~ , ~J-Yf ss "f-~~--F ~ 0-'l:J. hi;J ~M I(} 1,., ,. ,. ,. , r, r_ n 1~ /1 ~. ri§_, 1"'1;-' I/. ..• ff J,/_ ~I ~l ";-f,. I,; I~ l..tL.P12 ilA. ·-··· v':~ J"'j-.. 'D,,n~ .,.i\ 'VD...J1 =t.t) q t:39.&37 //7,Mt'l, IPA ~ ,,J / -N-/I"-I 0 i/li l,.)I ,~ A; l ., . -,.i: I ~ I f Mil "' . l O<A .. lrl .... , ,ri Ir~ ~"' t I! ,i ~ , ·a """ -' -;; ' :7 ~1 I~ , . ~ .. ~ 1 A J -l-4 " I • l..r .. ~ , ►-I -" . L .., . fl. I ,\ . f ,,.. ll"'lf.J . 0 1'2l '/ ,: .2 ~ " ~, ,s ~ 11, 171 ~-l 9 ~ I!. l. P"! l ~ ,, ~ LJ lJ l ZI , •. _t./ I.I. I'< , .. .,. 'I, V ' IC. lrl 'J. \ ·~ i,,, "" 'it" ~ 01 HH Uf. Uft.DJ'T'I.CO. 497 Page 38Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM5fo 18/(:; '/0 b o -S PROP',:-;ny RECORD CARD COLLIER COU~HY, FLORIDA . CODE □ CONSTRUCTION DATA c Af<v, T MAP NO I SEC I TWP I RNG I PA~C(l NO. ___ BUILDING I i2' 314 9UIL01tjG J.J.2p • BUILDING _J!H.Jfl• ,.2.--2 T I I l I S? I I I I I I .I ! ! ! j ' I I I I I •. I I ROOF FRAM[ ... __ 1!_00MS ··-I II I I Ill /11111111111111111 I. Wood Stort' Unih suaoIv1s10N NAME t!ll-0 Cit. ' II 11111111111111111111 ... -Ill -Sr.ti_ ottlce !/,nite ! 2. Rt. Concretr Rooms \~A -... -, 1;;> ..._..,, cA·_ --' -5,g' ·-····-., ··-.... ..-~ i ··---·-····-·····-· Efficiency APh. 1~!?_~~---·: !. Netts Rm. Apta. --·-· ·---ROOf TYPE Rm. Aort. : .... j ;_ 4 ~·-···--······-Rm. Aoto-:-··· · -5678 1 6400053 SUB-STRUCTURE -~--.. .. _ -· -· ··-·. ' / ··-" ._:_ ' -She~ •...• ··-· '. . Slob I ' . I I G.ablt Notu ; l:,\q Ii;.•-~-1 ' .. p;,,,... Hip P\.UM81NG \ .;_,/ C:OntCnt.JOIJS Wei! Gomb<el Nont i ! .. Cone. Barnt. flooc-MonitOf" I Fi1ture& ' ....__,,,,,, I Ffoi1htd Baml. So.,tooth 2 Flxluru .. -----1 '·-1-··· -----··--· I Deck 3 Fi•luru NOTES ' Nc,IH NC>IU 4 Fii.h.t,.tl ._ ___ I i I .. I I ····-FRAME ROOFING 5 Fi,tur•• ···-~-~---_., __ ·--' ~:...i:!Sl.~I Roll FixturH ....____, ' --·· ·-·-Wood· H.av• Si>HI Rttl Roomo ! ! Block Shinolt1 r,ro Floor ··-· ... Tilt Comoo1ition 112 Tito Wolla .......... ' ; i I ,-~ ,_ --fut/ Tile Woll1 1 --.. .... I Brick Metol -···-~·-·-· ' : ! Rf Concrott Wood -I ' A1~tos ----I ---------. 1 ~L ..... _ I l'jo'" ...... .. i .. . •.. -1-Rf.Cone. 6 Slffl ·1 1 Tdr HEATIIIIG ! ~ . Stone ; Rf, Concrtre None ~--···--·· I I I I 8uilt•Uo._T ll.G S~am ' •, ! NolH ' I Hot Water ·-.. ... ' [ , ... ·r-----•----... ····-·--.j .... EXTERIOR WAU.S Notu Hot Air ' . ..! ...... Sh.othin__g__ ·-,--.. FLOORS ---... ·----""'!'"'---Unit Hoot or1 ' Unfinished ! Dirt J-t-Ele<:tric ....... -; : I i .. ' I i ' Roll ! i..§g!L ~H & AC -. I I ' --·••. .... ·-··· ,-·r·i ___ I· , SJ,ffl -····-· -· I Ooublt ··-.. i ELECTRICl!fTT ' i 1--l_ SniMlta ! Pin~ _L Yu ' ........... ··-· .. I I ... _ --~~~•ion_ Hardwood None., ·--! -..,----·•· -+-i I I : ~I Co,,e,.to ' EQUIPMENT ··-· . .i ..... . ... ·····---------· -I ------S!!'.~. -. ·····---lit♦ -~------·-Vtnl Fon '-------,,,_ -..... --·•······ .. Wood .:r~rro.a;z_~ ! C:-inklitr• 1--; ' --·----' ~ '· Tile ....... _____ ,. .... .. ' I Eltvoton ~---~ ·-'f-·-.. --·1 "i . ·-··--------' I ! Block Notu ~-. ...L ""-. I ~ommon Brie~ _ -INTERIOR WALLS 11c~. --· I I foe. Briclt U<lfini1Md I Air Condition 0 OOF-.... ·--... --·-+-I ·-l--·· Non. -··--···-Woll Boord :: ______ ~_ ·r· i ··--.... ---·-NO. P~Y. ADJUSTMEHT COND. ' ! Ceiling ; I I 1 i Pla,n Froot Plo1ttr I Noto I I : ; I I ••••F ··-··-11.,.,~ front Pl""ood. Pi;w Pon, INTERIOR 2 .... -.-......... I : Elaborat, Front furring -T..,. I I 3 I I f.lrywaJI Conditlon I ! l ' I Notn / I Nolt& Notn , 7 4 i ' ---1-..... ·-·· .··-' HO. STYS . SH. CLASS ll.REA so. 100 INDEX RATE ADOITIONS RtPL. COST ~~; COHO, ADJ. VALUE cu. I ' l ~ I ·-· ···---·-··----.... ---i ; r-1< i;;;-, .◄ Ji Olf..(f /'f'1 ~ ' i _$ t>A -I 20 /~1..? I k,, W, P16f--1 2. 2'1 ~-.,, I J( -;<ff i t~ ... , , '-M < r ~ 520 l/95'~ ACRES QUA~T:TY -TYPE OIME~SIOHS UNIT PRICE: D.F. C.F. PRICE P£R YALU£ O(SCR,PTIOH SOt.lloRE FEET FROffl fOO'r I l I r•o,1•n AbfU,tH ! I l'I.OTTEO DRAWN BY I DATE I I I i i IW«)()M CLASSED BY I llATE I I l i I VALUE 19 VALUE 19 VALUE.....:...:19'r---+--V~A~L_U_E_l~9-r---+-VTA~l~U~E:...;.19:.,-__ 4_v~A_L~U~E"--"19:.--, VALUE Ill ·--'=--><----'-"~..._------.----4--r-··-----. j. I' I ...... __ L_LJ.r....J,1£_...Z..!,!!_..1,_..L..~.!.!:::=.=:..J.....-l.....:Z~...J.oo~",t.,;JU..-L--.....J----L-..L.--..1,_--"------L..--...L.----''-----'-----'---'---.... --'---'----'---..i.---'----'----' 498 Page 39Petition No: 2022-00561PAO EvidenceReceived On: 1/20/2023 2:08:54 PM. ¼_,;, I'. £;~ ~ ~.,. ·~ ...... /7~/..,t/ LOTS 0110(~ .l'°',_."' OWMUtSHIP R!CORD 11111111111111 Ooltt 0'111[11 UD ADOlllU SALl ll'IIICI O.A. .... ~i ~--/,,,,. ( };·/,._✓>·.,'I'./. / .t:rl'ff:.. s-, lef /,-C-;4, >'I~ -, ff7 ,, w,,:b.-'1~ 7/t; --;? ~ /.>-Lr :;r/ t1C) 6o7 'i/.5..;> 567816400054 1-4 --,;'//,~-·-'-,.I,, :').f VYi-". tit:,-, ,,(_ f? l' . Cf uA\-~. , I -"-r,""',.._.,, :A ~: '"'~ -,:__ V. . -, )/, 1/;',,.. {ii/Jr, ~l:._•_'.->~f,.,,~ V,, .,),,--//.1 I . " . 'I. • -I) -// /) ~Jt-03 J '():,.,) Volo l'."1~ I %/4 rr,:;i, J:"A/~1/ird Av& ~ ,4,,.,,1,AOtN/$ /}11). o( /,/i,~ <2... u't'J \ "'/ lh ~)t -N-~ \J ,...,, /I"-V , -, IWIDOII O _PLOTTID □ un.un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eceived On: 10/18/2022 12:37:45 PM Hearing Notice Petition No: 2022-00561 1 1 FLORIDA □ □ □ □ I I 500                      !! "  #     !   "#$%#&'()'*"$ !++"("("', + "-& !  !+   !++ ."/012001,0( $%$&#' $(!)  "" "" $! ( )* !  )*  +! ! "" $, )! "-'3 "# -.! 4  ,!+,!"*",  5 5 # ' , !# ,!+!)! , )$"36")#"3!! *7")8(', + !++"("(""&' #' + "-& ! 7")8&"&09$#$)9 /01&,"&".-(-'3      /!+ ! &) &)"0  .+ '"# 0 ! 1,!# ,!0'0  ,''#!''!" 0 *)"'!, ! 1 *   2 ,!0,+,", # ,!+)+ ! "!"  " 343!4 "  ,!"5+ ! "6)!" )"!"*# , ,'""7+ ", ,,!+1,,!"!* #'0,'!#),!0+! 8 !'"!!,,!+ 2 ,!0,+,9,!+0 1,,''#!''!"&!,9,!+# ) "" *) # 0   #,''#!''!"! !": !#"*,,!+! )!7!18 " ,''#!''!";"0 <# 1!'!'!,0 9,!+# 0 "  *# : !:!! -(;<<0= > +-(;)')': 5=,,!+# ,!0,+,,!0 1""""1 +>' >          $ !"!0:) "*,",  ,!+)"!* 7)1,!#1"""<#  # 1"""! !* ! #  , ' +,,!+)!,-. 7!" "!"'""*  3&'"?,?)@1 0'/4 9''-&>::AAA,001,0(!+   4 9''-&>::AAA,001,0(!+   4 +!  ' # 7 ! ! "'! )!+"!" !'#,0!  ! = ")*!  ) " $, $, >* >* <# ! "!*  !  !)) !"'!'!,,!+# !  !"""!1, "# $ !"!,0! ! = ")*! !, )*!*01, !#"0+," <# !,!+0)'! ! !+   !, Received On: 10/27/2022 2:44:29 PM Hearing Notice Petition No: 2022-00561 1 1 FLORIDA □ □ □ □ I I 501 Received On: 11/22/2022 8:22:58 AM Misc Petition No: 2022-00561 Marty G. Ronin From: Sent To~ Cc: Subject: H IJo Ml'. Varre, Marty G. Rustin M onday, No'w'ember 2 1. 2022. 4~8 PM 'lynnvane@bell:s:outll.net' va lue adjustment boa1d P tlo n 2 022-00562 Good afte rnoon, This h; r~la ted t o Pe tltl-on 2022•00562, E'w'ide nee due date 11/18/2022 11 :S9 PM ES T, Resched u led Hea r log date 12/5/2021: 9 to 11 AM. You commuriicated t hat you made m uJl'iple attempts t o t ime Iv u pload ,e..,f-denc;e onl ln e and mad'e m1Jl t l1>le anem pts to c ontact o ur-off ice .a,bo ut the issue bade to l~:s.t week. w e have re~rd of 7 call5 wit h 3 mi ss(ld cal ls b.i ck to 1 1/14/2022. We recei\i'e d d irect l;Ommunlcatlr;>n fro m ygu 11/21/2022. at 9:14 AM by phone lnftiirrn in.g us o f your' inabil ity to u p]Dilld evidence-. We i nm at ly d ir ected you t o the Property App ra l-!.er to dis cuss Mxt steps for delivery of late ,e..,ide nce. Tile Pro p e rty .Appr-ai5er di rect,e d you back to our offi~., as the issu e appear ed to b e s pecifi:caHy related to o u r on1ine fili ng $VSfem. Vou reached u-s ae11in with II follow~u p, e:al l on 1 1/21/2022 at 1:33 PM . In th i s call, you c0:mm un icated tnat yo u wer,e u~rig a Mac com puter uslns Saifa.-1. Prompt ed by this comm unicatio n, we r,eached out to IT at PTG ~M!JA} and they we re able to du pl'ca te lhe Issue of no t being, ab le t,o, up oad e"ldc ~ from Mac computer u5i ng Sa~ri, Tflev mi!l de .a r,eeommeoo tfon to downloa d Ch ro me to you r Mac: an d to uti lite thAt browse r to attempt to u p1oa d erJ~ence for vou r ind Petitio n 2022-00561 wm, .a 11\earinc sched u le d in Jan uary. This. information wa,s pa~se d to vcu by pho on ll/2 ll/2022 at 2:26 PM. Per o urconve~t ion, you have been informed t hat related to Petition 2022-00562, t h e deewsi.lln to llo r,,.t you, evictt!nre tor your hea ring, will be ma de, by the Specia l Magis-c:tatc al the hearlne; on 1115/2021 . You tcn\munic:aled that vou wirl bring 2 c.ople.s; to the hei.lirlng fo r pot e n tia l pre-se ntation to t he Specr.i I Magi.stralt! a nd Ptoperty Appraiser. Let u s know rf vou ha ve ottier questions. o r conoems . Tha n yeu. VA8Tea m :Marty :ltw.tftl Board Mi nut e s. & Record s Supervisor Vcilue Adjustme-nt Boatd Project Ma na g4!r Office : 239'--252-8399 f a:ic 239-252-8408 marty ,cv slin @cp ll ierdert rum Co Iller CO un ty Cll~t k of tht! Ci rcuit Court &. Com pb'oller Board Minutes & Rerords Oep,a rtme nt 3299 Tami a m i Trai l East, Sui te #-401 Napfe5, FL 34 112-,?46 www .CollierClerk.com J 502 Received On: 12/6/2022 11:03:09 AM Misc Petition No: 2022-00561 Marty· G+ Rustln From: Sitnt To: Cc: Subjec:t: Hi!!llo Mir . Wi rie, Marty G. Rusti n Tuesday, December 6. 2.022 1 1i11 AM "lynnvane@bellsouth net" v31ue aoju:strnenl bo.11 d P titior1 Or'!llr e Access lswos Good morning. Pe.rou r pho ne convers~tion from todai,i 12/06/2022, we wainted t o follow up with so me details. This will be a dde d co tne re<:ord f or P'eclt loo 202.2·0M62 nd 2022-00S61 rifote : t he H eari ng for Petltio o 202Z·00~62 took p l.a ce on 12/05/2022. Vo u 0(Hnmunlcale d lh t you rl@Y r wel'4!! and sti l• a re unable to $ee the evicfeni::e pl"Clvi ded by t he Prop~rty App isC?r . We t eseairch C!d a pot ·ntial com put e r issue r el ated to aa:essi n,g via a Mac compu ter. Hoo.rever, we d lSCGffr'ed t ha t tl\is iS$1Je i$ not a com puter is.sue at a II. Tihe Pmpe rty Apprraise, did not r,e lease th.e i:r evidence for you to Yiew, as vour evidence was not available lo them. The t im ely e\l de nce ''e,:iccha ng ~ d id not t.a ke pla ce. Th is. is. w'hy you are stil l un able to see ttieir evidern:e. The Speda9 Magistrate did allow some of vourevldefloe t o be pre~en ted at t he Hearing !Jnd t ho~ d.owments. were added to t he retorid . You s hould be abfe to see Mlst@llaneous do cuments r e l ated ta your Petition t hat were u ploaded an d yo u sho uld be able- to cress t h!:! H~aring,Audio as well via Olrnme with you, login a n d a dirapdawn o n scree n. A d ecision r e lated lo t h is Petition is pendi ng n-elrt steps bv t he S p ecial Magistrate . for Petition 2022--00561 , we rec:ommend llmely Evldeni;e uploadll"II or delivery, no later tttari Ol/13/2023 , f'o:rt tie ev id'ente exC:hange t o take plaee prlorto th.e Mearing Date of 0 1/30/2023, Lel us ~riow If ~ou hiw,e other q,ucshons or co ncerns:. VABTe.am ~1butin Bo.a rd Mlnute.5 & Reco.rds; S\.lpervlsor Vatue Adj ustment Board Project Manager Office: 239-252-8199 Fa~: 239-252-8408 marty. rust;n @oorlierderk.ca m Co11 ct Co u nty Clerk of the Ci rcui t Courit & CiOmptroJler B~rd Ml.flutes & Records De pa 1ment 3299 Ta m ia m i Trail f a.st, Suite #4011 N.ap le!i, FL 3:.Ull-5746 www.ColherCle rlc.oom 1 503 Received On: 12/12/2022 4:56:55 PM Misc Petition No: 2022-00561 Marty G. Rustin from: Sent: To: CG Subject Artach:mems: Follow lip f1ag ; F.lag Stati.n; He ll o Mr. Varie, Marty G, Rustin Mc.flday, December 12,. 2.022 3 Sa PM 'Ni~ & l)'nn ' value adj\lSffl'lent boi:lrd RE: Petition Onl ine Acc,e5s; Issues Notice of He_a ring.pdf Follow up Completed Good! afternoon , Plea.s;e fin d eU..ilche(I your He aring l\kltlce, which lneil ude.s; d etarls for evidenc e exct,ange. Per ~he V;l\18 Attorney, all oommunlr.alilon a,nd lnforrn at kl n fl ows from Petitioners to our VAS Attorney'li Offlce v i,a VA8 Admin ist r at io111 onl!v, Than k 'l!'Ou . VAB Team :Marty :Rustin B.MR Superviso r VAB Proj ect Manager Offloe ~ 239-2 52 -8399 Bldg F, 4 th fir, Sui t e 401 marty.rus.tin@col[ierclerk.c.am Fro""~ Nick; & lwn n d ynnvarie@bell$Out h.net> Seni't MondttV, I.Jet.embe r 12, 2:022 3::2.5 PM To: Marty G, FI \Llst l.--<m c1rtv.ru5t ln@,co1Herderk;.cc.rn;i, Sublett: Re : Petition 10nllne Aci:.e ss. !ss es EKterna l Message: Please us,e caution when open i ng attachm~nts, clklc.ng links, or rep1'11'1ng to thi s. me5sage. Fonny reci;;mls I n ee d to know wna t he Yab attorney i s? On Dec 11, 2022, at 3:24 PM , Nli ck & Ly nn <lyn nva rre@b ells.ouUtpe-1> wrote : Wh,i1t s deadline fo r the evide nc:e fo r t he 1/30 h eii!ring? On Dec 12. 2.022. al 2 ;22 PM, Mart.y G, Rustin <mact;Y,aIJJ,Stjn@comerc!erk,CQ.ID> wro te: HeElo Mr. V&rle , 504 Received On: 12/12/2022 4:56:55 PM Misc Petition No: 2022-00561 Good arfternoon. We h ave followe d tJP with ourVAB c1ttomey. Al l eomrm un ca ti on aru:I i nf,o rmi:llion f1o w5, ·fro rn you, t he Pet,tlo n@r, t o our VAS attorney's offioo \I a VA S Adml nl~.-atloo only . The most recer'it lfife>rmaliDFI is provid~d to yo u diri?etfy fron, our VAS anorn~s office . The VA B att Qrn ey h,u porn ~ed 01Jt ·that we have p-!'cwlcfed yolJ with Incorrect Information in so me oh;i\Jr co rn mu n ~tiori and direction , In a previous email ~ oommu n e:atcd, "S:or Pe-ti t on 2022-00S61, .,,e, tecom men<.I t tmtlV Evidencl'.l upload,ng ordelivt'ry, no la ter t h.a n O l/B/2023, for th~ @v ich!!n~ eJCthange to tah p lac:@ prfot to 11:he Hea rin g Date of 01/30/2023 ." Th i$ is inaccurate and isconfu-5ing with t!!g,ard s to h ow eY id ence e11.Ct\a nge must take ip lace. We apologize for t his Emor in o u r com mun icat io n in refetcmc:e tD p rocedures an d any c;;o nfu~o n ,;re~ted. TQ c:li;irify, t he e'-'lde noe el<fflange proee--s s is coom pll-s l,~ be-tween t he Property Appr;,1$-er'S Office and t he Petitioner d lrt!ctfv', ai nd NOT via AXia at al l UH:i Aila syst@m ii owned and oonlrolled b~ t he VAS, t here,fo re·~ uploading ev idt!nce i nt,o Axi.a DOES NOT sUHt tne e-vldsn~ ~Jt.cl'laingei ptoce-ss . Wh.et her .a Pe t it ioner i.s able to u pload eYidence Into All.ia prior to l he hearinf: or not has nD b ea ring on the evidence ~change process. Th ey are separate . If you have furtihe r qu estions. or need more c:larlfleat on, ple.aise see l ocal Evi dence Procedures, which we h:a ve au.ached for yo u lo co nsider. Also , we d 1reet you to FS 194.0rU .and FAC 120-9 .0l0 for comp lete information with re,gar d!!t to t he eviderite sxrnangt! ptot~s'.!i. Tbank. vo u. VAS Team :Marty :Rustin SMR Su pervisor VAB Project Manager Office; 239-252-8399 Sld,g F, 41h Ftr, Suite 4(11 rn.a rty. runin@col lierderk.com From: Nick & Lvnn < lvn.n Yarie@ b ellsouth.net> Sent: Fr iday, December 9 . 20218:08 PM To : Mai~ G.1Rusth'I <mar:tJl,1~ustln@come;rde;rJ!,com> SubJ.eet : rRe : P-etltloo On lme Access l ~sues Extemat Messaae: P~a~ u se caution wh~n open ll18 attachment$. dicking links, or replying to t h is message. Can you plea$.ie pr,;wlde me with t he n-a me and eon tc1 ct of the vab attorn ey. On Dec '9 , 2022, at 41:02 PM, Nk:f< & Lynn <lynnYarie@bellsouth.n.et> wrote•: Old you tel l t h llltorn~ t h t t h o ,sys-tt-n, you pro\'·de,d wai!. not worili1ing? 505 Received On: 1/19/2023 9:53:14 AM Misc Petition No: 2022-00561 Many G. Rustin from= S!!nt: lo; SubJect: Hello again, M.1.rty G ~uslin Wedni!!'Sda)', January 11 , 2023 1:15 P 'Lyn n V'a r ie ' RE: axia u pfoad error I would till ll the:rn fl rst ii bout lu i nging th urn b drive, b.ut yo ur ~ldcnre ~)(c:ha nee shou t:I be t ~rou~h the Property A ppraiser' dlirE!ctty. See contact in fo bi:!tow. ~ ntf At '>H CoUier County Property Apprais,er ------Mafn Of IC fMarfy 2wstm BMR SupetviSOI' VA6 Proje-ct Ma na ger Offic,e : 239-252-8399 Bl(fg F, 4th Ar, Sllit e 401 pna rty .ru s ti n@ co lli12 rc le-rt ooro Contact Us 39 !i0 Radio Road. Naples, FL l-4104-:3750 Open Mon Fri 8 5 Cunom~r Sr~ {~al Prop~rr,-t. (2.39} 2:52-6141 Frnm: Ly nn Va rie <va.riel@berls.ou th.net~ Sent: Wednesday.January 11, 2023 1:05 PM To: Marty G. Rus tin <marty.rustin@i:ollierderk.com > Subj e ct: Re = ,a)('411 u-plo,i1d error Emrnal M nsap; PlHs~ use ca uti on when o ~nina attachme nts, cl eking I nlc:s. or replying to t h is message. The fik? i:'l tot> b ~o cma I We h.ove •to l'I a thumb d riv',e . C,an we bring it t o you to upload? loan k. y,01.1 . Ly11n On Ian 11. 2023, a t 11~15 AM, M airty G. Rustin. <martv.ru sti n@collierclell'k,com > wrote?: Sou ndc5 soO('l . :Marty~ BM R Supcr1isor ---~· 506 Received On: 1/19/2023 9:53:14 AM Misc Petition No: 2022-00561 VAB Project M anager Office: 2:39'-'252-8399 Bids F, 4 Fir, Sllltc 401 rp.p fl'IJUSlln@coUierclert..com F,rom ; Lyn n Va rii:! <11arie l@ bellsouth.net> Se nt: Wed ne:sda y, Jan u~ry l JI, 2023 ll: 13 AM To : M arty G. Ru :st i n <m arty.[Ufl!D@coHi@CC ler«,tom> 5ubje-ct : Re: a,xia upload error bttrnal Mnsa,e: Please use caution when opening attachments. clic:king llnks, or F"ep¥ns to thr$ mesSige. -~~~~~ Thanks agai n. I di d se nd a second emai l but dldlnt m enti o n a :setond would be oomr ne In . Hoa:ie f ullv t h ey wm see that and uplo,ad lt I 'Will wait 'for a ire pson;s e and wat c'h for It t o b e on aic a. On Ja n 11, 2023,, at 11:07 AM, Many G. Rusti n ,o;:marty.r1J s.t in@toll'el"detk.ro rr,> wl"ote: 'You a re we Jcome. Glat:I to hear il!DO'UI t he pros re5$. Once you cal" !iiee your evi dence In A XI A, vou 5'hould be 5:et for t h e hearing. Marty :Marty :Rustin BMFI; Supe l'\I sor VAB IPmjecl Manager Office: 2 39-2 5i2p8399 Bl dg f. 4'h Fli·-Sui te 401 rnd rtv , rustin@col lierderk.com Firom: Lynn Va rie <varie l@bel~out h.n et> Sellt: Wednesd a y, Jan uary 11, 2023 10:34 AM To : Marty 6 . Ru st in <ma rty ,ry ~ool![ercleck,c om> Subject: Re: a:id a up1oad e.-ror Than k y o u. I have bee n .ib le to see t h t t ey up loade d t he fii rn @ma il I sen t. Waiti ng for co n fi rmat fo n t hi.lt t hey re ceive d t he seco nd e rn II wit h ·tti c remai11d~,r of l hC'! e vi de nc e and are a,ble ro up lo ad t hillt. As long as t hey u plo ad! our evld e n«: ~n.d I a,ni aible to see It s t h er e ;myt:hl.ng else I Flt-f!di to do be_si d es bring tw<1 c.o pies t o l he heari ns OP )a nua ry. 30t h? Than ks for a ll o f yo ur tie Ip, Lynn 2 507 Received On: 1/19/2023 9:53:14 AM Misc Petition No: 2022-00561 On Jan 11, 2023, at 110:.21 AM, Mairty G. ll;U;Stin <marty.nriSl'in@colrien;lerte .com> wrot e: He-lltl Mr. & Mrs . Varle, Good mo ming. E hav@ sent lhi!i 1.11pload issue overr to AXIA 11T fo r t hem to research. PLease let me know if you are ablle to confirm your eviid'em:e iS showi ng in AXIA o n ce the Prope rty Appraiser complete$ t heir uplo;;td on yo'llr b e h atf. Tha11t k you. Marty :Marty2butm BMR: S\Jpervl:sor VAB Project Man.age r Office: 2.39 •2.52 -S:!:99 Bldg F, 41 1h Fir , Sui lle 401 ma rty.ru:s.t i n@ool r er cleo:. com From ~ Lynn Varie <varjel@betrsoytb ,OC:J> Se.,t: Wednesday, Janu\3ry l~ 2023 9:2 31 AM To : Marty G, Ru stin <roarty.r ust i n@tollierderk.ca m> S'-lbj~ct a;ii:la u p lead error Th is electronic communication conta ins Information in tended so lely for the named addressee(s). If you have received this communication in enor, please rorwa rd the email mn its e ntirety to the C lelik's Office at co llier1c1erk@c omerclerk.com and delete the ema i I. Unde r Florida1 Law , ema1il add resses are public. 508 Received On: 1/19/2023 10:17:16 AM Misc Petition No: 2022-00561 Ma rty G,. Rust,in From: ~nt To: Cc 5ubjecl!. H~llo, Mr. & Mrs. Varie, Marty G. Rustiri Fr iday, .ll~n1.1~ry 13 , 2023 7 00 PM 'Lynn Van e ' val u e adjustment lxlard ; vab mail RE: aicia upload error G-aod eveni ng. I i!il)0lG--gl2e for t ile lroub e you a~ hitVing at this late Mur . I arn l eaving Jus t oow after wrapping up same l,11te work heided nto the ho liday wecl-:.end . You sh ould not be bklckedl at this poi nt . However, at t h is tarte hou r, an of our ff staff ~re gone for the day . I dos-re that you h:ive three Petitioner IEVii dente documents al r eady posted i n AX IA wit h 79, 3563, & 46 IP g,es fo r your Petition 202.2 -00561. If you Ii.ave add itiona I evidence t o up:,loadl, ,getting the i n formatio n t o t he Pr,o pe,rty Appraiser before t he dead Ii ne, t hi s eveni ng is. critica l. My o:nlv i dea wQul d be to :s,epa r,ilte ~nv add lt lona I dowrn,e11ts f.nto siz es of ~5 MB or le$$.. em~i l t he documenu 5eparratelv to y,i1b@oo10erappral;s.er 1com ASAI?. 1 am nol su re how to hel p yo u fiurtl'ier . Marty ,W.arty :Rustin BMR Supervisor VAB Pl'OjE!'C:t Ma nager Office : 139-252-8399 Bld,g F, 4 1h Ar, Siuite 401 ma rty r'ustrn@collill! rtlerk .C'Qm Frorn : Lyrin Varie <\laool'@berls.outh.net> Sent Frida y , Jan ua ty 13, 2013 6:13 PM To: Marty G. Rustin '(.m;arty.ru!iit in@colli.er,;Jerk-t.0m> Subject! Re: axla u pP()ad error Emrnal Messa,e: PIHse-use c-aution wMn opening attadim4!!nts, dlckinc llnks, or rep lying to thl~ messag ~. Hi Marty, We have losse d on on .a pc .and we are M111 getting the s.ame eir,or. we are unab to upload . It loolt:s like wrr: are blocke d from u,ptoadlns . We sho uld Mcl'II i,it'IUI ll:S.9prn to night 11.0 up1o d af\-d we re· Still iJO ble lO Ul)load. Ttli!n s Lyn n and r.flck On JM 11, 2023, at 4:33 PM, Marty G. Rmti n -::marty.rus.tin@collierderk.com> wrote: H'ello aga i n ; 1 509 Received On: 1/19/2023 10:17:16 AM Misc Petition No: 2022-00561 1Ou IT is savi ng 25 MB maximum for email attachments. I would im,agi n e t hat i s a standard for e mail pfatfo rms, so it sh aukl apply f0rthe email te>va b@oo lrernpp~r.com. Thanl: yo u. Marty Marty7wsttn BMR Superv.s,or V.AB Proi ec:t Manager ,office: 2.39 -lSl-8399 Slcfg F, 4 Fir, Sult,e 401 marty.ru!.l in@callier clenk.com Fll'om: Lynn Var ie c:.,,ariel@bellsoutlt1 .net> 5ent: Wed'nesday, January 1 1, 202.3 3:01 PM To : Mllrtv G. Rl,.l;SUn<m a1rt:y.mstin@coUlerderk.com> Subject: fte : iillla upl oad error Exttmal Me~1e; Ple~.se U.s@ caution when opening attachm~nu, el iding li nks, or replvlns to this message . We have .a pdf that is too large lo ,emarl. They said to t ry to send i t to VABCLERK@C"ollte rd erk.com b ut t hat is not working either. I$ t here a max: file size t hat c;a n be received to eittle,r of the vab e ma ii ad dre,~s? On Jan 11, 2023. a t 2:53 PM , Marty G . Rustin <ma rty .rustiir~@col l itrcleck ,oom> wrote: Hel lo Mr. & Mrs. Varie, I recelved notJce from A.XI A t tiiat the-y were ab-1e to dupl icate t he Mai; iss ue you e1CJpe riente-d lri Oiro n1 e & Si:1fan as. well. They are deioibing t h e '5 sue .as a d efect_ Thev are passing •t to t heir develo pmen t team to f~ t he lss-ue . Th a n k you for bringinB t his to our ammtiOri . Mafty :Marty Xu.stin SMR Su pef'\r1sor VAB Pl'o j cict Manager' Office: 239-252~8399 Bld,g F, 4'h fir, Su ite 401 ro ~t1x,M1 in@cmJrerpll'ds.mm hom~ M1nl'ri' G. 51.u<Sllo Sel'!t : WedJ\Cesd:ay , Ji)J'U-e!I')' U, 2023 10::U AM To : 'Lyi1m V,a rle' <va rl el @~lsout b1N::P Subject! A.E': a:iciiai uploi)d error l-lello Mr. & Mrs. varf-e, 2 510 Received On: 1/19/2023 10:17:16 AM Misc Petition No: 2022-00561 Good m o rn ing, I h ave sent thi5 up load i5sue Qv e:r t o Al(IA IT fo r t hem tQ research. Pfe a se le t me kno w tr you ar e able l o co t1fl r m yo ur evid ence s show ing m AXIA once t he Prop erty Ap prn l!er rompl1'l!t@ ~ t!h~lr upl oul 4'.ln yo ur b~halrf. Th ank you. Ma rtv :Marty 2t:W"tin BMR St1pell'Vlsor VP.B Proj«t M~n.ag~r o rnc~: 239 .2s2 -s399 Bldg F, 4 th Ar. Sui te 401 m arty.rustin@oo llie rdertc.com Fro m: Lyn n V.a rie <variel@b:ellsouth,oe:t> Sent: Wednes.d ay, Jan1.1,ary 11, 202'3 9: 23 AM Toe Mi;!irty Ci. P.u'.St n <ml)rty,(U~t in@oo.Ui t!{d~tk .~orn> Subject! cNilo upl'Oad .error Th icS elect ronic co mmun ica tion con tai ns information inten ded sol e ly f or the n amedl add ress.ee('s ). If you have received this commun ica tion in erro r, ple a se fo rward th e ,email i1n jts enU1rety to th e Clerk 's Office at c o lJ ie rc lel'k@oollierd erk.oom an d delet,e tt,e e mail. U nder F lor ida Law, email add resses ar,e public. 511 Received On: 1/19/2023 10:41:15 AM Misc Petition No: 2022-00561 Marty G. Rustin Matty G. Fl:u~ti o fHlfflt Sent Th urs.d.\'l:,t, Ja nual)' 19, 2023 e.·21 AM Frank Mord~' Cc; SubjKt: val ue a djustmenl bo.ard; PTG Incidents RE: {#PTG70899J Collier C.ou n1y. Mac Up1oa.cl l 5sue Hel lo Frank, Good morni ng. sounds good, Tt\ank you for letting us know , Milrty .Many 1tustin 8M R Supervisor VAB Project Manager Office-: 239 -2.52 -8399 Bldg F, tilt! Fir, Su,te 401 marty.n..15tin@collierd erk.co m F,rom: !Fran k Morda Se11t: Timrs.day , HI rmiiry l9, 2023 ~ l-4 AM To : Mart't' G. Rus ti n ·<mairty .rust in@ ooll erc lert,oom> ,cc; val ue adju s.tme nt lboarrd <VASCl ERK@co ll le rc l@-rk.oom>; PTG Inc,Jd~nrt s Subject: RE: [~PTG70899] Cotli~r County; Mac Upload l s.s ue External Mess.a-11:e! Please use caut ion when o~nlnl!: attachments, click ing links , orr replying to t his m essage. Josh up dated a111 a web c1n dl I cou ld upload with no h,s:ue.s . tiet rne lcl'low lfyo.u n e,ed a n yt hi ng else. Thanks, Frank Morda I Softwai e Suppon Sl)l!c1a1 .i;l Cl ent Serv1ce-s catalisg ov .com CA T AL I S1. ~ .. p-jl lir r.r: I llilll .. '"! Ill~ .Jio.C. r:,r1p1111• I fax. 407.321 7971 tolJ free · 800.280 528 1100 Cenlral Park D111Je Su Le 100 Sanf ord , FL 327711 Fro""= M.a rty G. ltu:n n <ft)<l!'WJ,rttln@collle:fJi lctl,,eo,m > Se nt: Tues.da','. J41 nU!lflY 17 , 202 3 10: 32 AM 1 512 Received On: 1/19/2023 10:41:15 AM Misc Petition No: 2022-00561 to~ Fri!in k Mo-rd ai Cc: va rue adjustment bo-0rd <VABCL ERK@oollierderl.com> Subject: RE · J#PTG70S'99] Collier Cou nty: Mac U pload Is sue VU1,RNING : This cm:li.1 Oriiainat"d from cuts.ids cf the Df(l anlzation. Do not cllcfc Ii s or open .attachments unless you recogniz-e the send er and ~11W th COl\t rit is. s.afe . Hello Fr.a nk, He actu al lV se nt .a co uple of v deos an d~ed to de>cument t he iss..ie . f ate-loo 'k_, If ,µ,u want s.ome detail s.. Tha'11 k. vou Marty !Marty1tw'tin BMR Su pe rvisor VAB Project Man ger Offii;e: 239-252:-8399 Bldg f, 41h Fir, Su ite 401 ma rty . ruslin@coUierclerlc.com From: Frank Morda Se111t~ Tue--5d.ay, ljl'l !Jijl)' l 7, 21023 9 :1 3 AM To : Marty G. Am:tlo <m'!!lUPl:tmo@c;ol lle11 fe:rk .com> (je; v.i luc adju:!.tm rWboardl <VASCLERK@ colllerclerk.cRm > !iiubJ~ct: RE: [t,1PTG70899] Co lli e r Co u nt.,.: Mac Upl oad ls_sue btemal Message: Please u se caution 'When openin g attachments, d icking ilnl<s, or reiplyinc to lhJS menage. Hi Ma rty, It s possible lhe wa~ ll')'ing to up ki<c1 d a f i too b ie,. I would! have liked a erroll' me ~~e;e. Th e mac :me Is. ilrt i$s ue witn Ma.e's not win dows. Than h, Frank Morda I Software Support Specialist Client SerYtee-s ,catau 19av ,c2I!! CATALISS ~ ·5 •·"~3·"""'~Jiii~l!w.;=;~~·• 407 321.7971 I toll Jree: soo.2a0.5'281 I 00 Central Pa,k om, , Suire 100 Sanford, L 32711 I .. ..... Fr,om: Marty G. Rustin cm arty. ru!itln@c.glltercler k.<:QQP Sent: Tuesday, Ja n ua ry 17, 202:3 9:19 AM T o -. Frank Mor d.a z 513 Received On: 1/19/2023 10:41:15 AM Misc Petition No: 2022-00561 Cc: va l ue adj1,1strr1e~t bo~rd <\IAIKtERJ<@colriertleric_oo m ) Subiect; RE: [#PTG70899I Collie r Coun ty: Mac Uplo"d lswe WARN fNG. Thi s email oriJ natetl from ou~idc o1 the org.1ni talion, Do not ell l1llks or ope11 attach men~ unless vw recogn ize lhe sender and know the cOAtenl 15. s.a fe-. Hello Fr.in k. We are not receiYing o t her oomplai n t:s . Pre..,ro u sfy, he was gettl r11~ t h is mess.age o n h is Milt. wit hout e'-'e n $eleoting a file to upload. The Mac. is.sue m ay be impa,Urig othe rs,, but we Ju,n do111't hear about it In our office or t h ey fi nd anoth e,r wa-y t o tum in t heir evidence. He may h.al'l/le been t~ng to uploa d a documen t from a PC that was too '6rge on Friday, I~ t hat what yo u susp~t? He dlld n ot resDond to m'f' .adv k e abou t se ndlnE 5m.iller docu ments by email. so I hope th~1• wo rked for hl m . Marty Marty ftw'tin BM R Su perviso:r VAS !Project Manage r Offi ee : 2.39"-2 S2.-8399 8-ld g F, 4~"' Fir, Suite 40,l ,. • ma rty. m st in @colli e rderk.c o m Fr.om: Frank Mori:l-a1 Sent: Tu e-s da:y, Jan.u ry 17, 202 3. S:48. AM To ; Marty G.1Ru$lin <u:)aQv ll'u~tin @coll ierd t rk.com> CG va lu e a djustmen t. boat dl <V ABC LfRK@tol liercl.er k.com> Subject: [r#P1G708!il9] Col1ier County: Mac Upload Issue External Mess.age: Please use caution when opening attachments, dicking links, or ,eptying to this messa9t, H i Marty. I was able to up loadl i ust now. This issu e w;illh Windows an d uploadi ng.. ha s t hi s been !"~ported by ottwit' customer5? See attached screen shot . I berieve t his is an issue with t h is customer. Tharnks, frank Morda I Softw ~re Support Spec,~r,s t Cl ient Services c 1allsgov.com CATALl ~SaA •D••Jl c,~ .. ,mu•r [ -:i '( ;~~ ... 407 32 1 , 7971 I toll free· 600.260.5281 1 100 Cenlrnl Park Drive , Suite 100 Sanford , FL 32771 1 .. ]I 514 Received On: 1/19/2023 10:41:15 AM Misc Petition No: 2022-00561 Fro,n~ r.-1artv G. Ru:s.t fn <t;m!Qy rust.n@toll ierclert.com"> SeM:: Tucsdav. January 17, 2023 8 :32 AM lo: Fi'artk Mcmla ■■•••■; F"ranfdlAorda ~= 'w'al ue adjuslme nt bo.a rd <VA.BCLERK@Gollierc'len:.com> Subject: R:E: Mac IUplaad I ssue WARN NG rhii. Clni!iJ OllSllli!ted from oub de or the O!'ianization. Do not clli;k ll n s or open attachmfflt5 unless you ret:OiJlll~ the sender d know tlil!' eon tenc i :..i1 • Hello Frank, 600-d morn ng, I reoef¥e d the email te-Nt below rrnm .a Pt!tltiorier aftir!r hours on Frid ,;, Thls is the sano P@ti trot1112r that was f)avlP,8 an issue trying to upload via a Mac . The commu n ication about the Mac issue is i n t he em ai l stting below. No•w, they at~ saying t hey al'e ha ving t he sa me issue from a PC. I .advised t h.em 'to send t h ei r docum ents to t h e Proputv Appr:i1s~·t by ~n;:iil. Si ne~ you wer,e .i b e to dLrpl icate the M.at: issue. I wanted to b ring t h is to your aitti?ntion. Thai nt.: you Marty Hi M.arty, we, hav,e loaed on on a pt nd we are still getli t~ $a me ir!rtor. we a,e u nab to upload. It looks likls we aire bl ockQd frorn uploading. We shoul d h.a ve u ntil 11:59p m tonight to u p10illd imd we are nlll uni:lble t'O upload. 'Thai n'lc.5, Lynn and Nick .Marty 1W.ftin SMRSu~f\l sor VAS Project Mana~er Office: 239-2S2-839'9 Sldg 'F, 41t, Fir, S\.ilt~ 401 marty rtJs.tln@colller de;rJ: oom Fro-nu Marty G. Rustin Sent: Wedne5dliW, Jill"!I.Ji.UY l l, 202-3 9:34 AM To~ 'Fra11k Morda' 'Frank Moirda' Ce: valu e adju~tm eot. boatd <VASCLERK@c-ollr~r'derk.et>m> Subicct; Mat Upload IS:!.ue H el lo Fra n k, Good mornine 'Wt: hav~ ~ petitioner usjng a Mac with Chrom e. W hen t hey logi n and dick on upload docs, t hey get t he mes.s,age shown In t he ~ip b~low. Th is me-ssage is d isptillyi!cll with t h e ctitk o n upload docs, 'SD t here is n o document selected. They are ema II ins t he Ii' dotumenu to t he property appraiser f or up load, b ut I wain ted to get your t houghts on the is:;ue tt.ey re h-a,vlJlg, Th nl you . 515 Received On: 1/19/2023 10:41:15 AM Misc Petition No: 2022-00561 ---...-------·- n-------■• ..... -.-■---• .. ........,. _.., l!tl'l!f Ji,farty~ Boa rd Minutes & Records Su pervisor V iii u'2' Adj u~ment B.oa rd Project Manage.r Office: 239-252-839 9 Fax :239~252-8408 trl rly.r-u ~tin@tollierder~.c om C:Ol lmt County Cle rik. of tM Ci r cui t CC!urt & Co rn ptrCI lie r l>oard Ml nute,s & Record s Depa n ment 329 9 Til rn i~rn l Trai ll Ec1:st, S-Yi t e tJ401 Naples, Fl. 34112-5746 ww.w.Co ilierCle rt.co m Thi~ electro n ,c co mmun catio" con t ai n~ mfonnallon Intende d ·s.o h~ly fo r t hen med ad d r-essee {s ). tr '(OU !have recel\!e<:I thi-5 com m1.ml callo ri In eriror, pl ease forwii rd t he t!'rrHl il In Jts ent ir atv to t hf!-Clerk's Offace at comerc ler-k @ro hg r( et k.gi,m and delete! the ,@m~II. Und@r Rlorti d.a La w, e n'la ii addr e ssE!'s a re p ubl ic. 5 516 Received On: 1/20/2023 1:32:33 PM Misc Petition No: 2022-00561 Marty G., Rustin From 5en1! T~ Cc Subjed: He ll o, Mr. varle, Marty G, Rustin Frid,11y, lllim.,ary ,2(1 , 20.23 1 :3 1 PM ' iclc Lynn ' valu e adj u~tment booi:!rd 0 1.19.23 Phone Call folroY.t-U p Good! aft(!rnoon, Th.1s.@rnail ~ b eing p rovi de d as. a follow-up to our phone conversa t io n on Jan ua ry 1~ at 8 :54 am. Yt1u voi ted a nu m ber of concerM re lated to you r Petiti Dn 2022--0()5,61 and the p etition er evidence up loa d i ss u es you h ave ,experienced. Yo u req u ested documentatiDn abo ut t he u ploa d issue, an d remedy from LT and the so ftwar e vendor . Additi ona l oom m unicatiion from t h e soft;wan: 1Jencf0r i5 pe nd in g a nd pertinent cfQi;:ume ntii!t ion will be pro'ilided, if avai'lab le. Docu me ntat ion has been uploaded i nto t he AXIA sy~tem relate d to you r concerns and co rn mun cetion with you. Yo u t v~ advised that y o u expl!riented a n u pl oad is.sue from a1 Mac a nd r-eported ttiis to us o n Jan1Jary 11t11. wh1dh wa'S rlt!p(lttlt!d to our rr team. However , u sin!'l an.-a t h:er opt ion, you were ab l e to de liver petitmnerevidenoe t o t he Property Apprai ser's Office (P.0.0) via e m a1il , an d i;IS. a courtew, the PAO up loaded the eviden~e they received i nto t he-AXIA system o n your b eha lf. 'l'ou hi!IVe advf~d dlii!t vou experlen..ced (In up1ood ls.sue fro m a PC o ri Janu,a ry 1l1h a 111ell r~orte<i this lo us by ,emafl on January llth at 6:13 pm This email was vi e \l @d and re--sponde-d t.o .aft'e'r regu la r bu siness ho'Llrs t nal same ieven ln,, With t he up oad lssuMo you we-re ~l(l')l!rif?c d ng after regular lbu$in es:s h ours. t he cmly feas.ible opt ion fct de-livery of pi!!litioner' (!v de n(t! prior to the 11.:59 p m deadline was to email the docum e nts d i rectly lo t he PAO . Cammun icaltion w it h ttle PAO rs r equir ed for actual evide nce exchan!'le. As you stated i n o ur p hone cal t you d id not at~mpt ta em ai l your a dditi onal p et it ioner evide nce to tne PA O dur ing t he e..,e-n i ng of Ja nui;liry 1.31h, i;I $ was suggested i n ,tie emi;1£1 $eRt to you. l he portion from YQU r Not ic;;e Gf Hea ring. w hi cJ, a:ddre5$e5 t h e evldenc.e e:,cct,ange proce5.S is proY4 d,ed below. Yau Pot.a.-. 1M, L lo~~ il'tl llflllp,M'j • Till !! 1:1:l!lt~. r-ll'ltBl ii y,;,ur !i11i ~ ~ ~ ~Mr at lull , ~ Ill~ h lhH"TIII .-W:, 'NIil.-• reqlWlli for"IM~ oipPBi_.l.~IIOI!. I' o;e,tJ _.Ml Ill! pal'lil!ip il'I N ~-~ ;-«!Lil'~• a.a, It) DJ.t Ufl~ ... •!baa Oil 11 ,, /'II ~ ,,,. ni;l'il lgi hiMi If, - Please be advls.e-d that t he-re an!! m any laws and rules whi ch govern Ftorid a Value Adjust ment. Baards.1 would li ke to be su,e to p rowde-you w,t.h Ffo ri d.ai Adminfstrative Code (F . .A.C.) ~ctian 12 D-9.016(4 1, wnich stales: M.Any p.a rtv wllo elects t o f i le-anv document by FAX or om her electr onic t ransmis:sion sha ll be re5ponsi bl e for any del ay, d isruption, ,or i ntenuption of the electronk sign.a ls an d accepts tile full risl that t he d au1ment m ay not be prope rly fil'e d with ttie bo;ird cl erk as i> t(!S ult." A s. ,equ stecJ, I w ill pr<Ovi de pl!irtimmt rr re la ted info nnat ion as it b ecomes. ava i lable fr om t he so ftware vendor an.d/or- our llT te m . 80t h teams have ass u ed u:s t hat .all AJCI.A systems. .a re curr:e ntly fu nctia ni ng re lated to t h e upload p rocess f or Mae & PC. M owlf'IB rorw ardl how evelf, all e l ect ronic filings a:ndl is sues witih t h e same will be your r esponsibirity, pe r ~.A.C, 120-'9.016(41. Than k you . Since1e ly, Martv for VAS Admi nistrauon l 517 Received On: 1/20/2023 1:32:33 PM Misc Petition No: 2022-00561 5tfarty:'1t-VSt-tn Board M inut es &. llecorcls. Supervisor Value Adjust ment !Board Pr oject Ma nager Offite: 2.39-252-8399 Fax:239-252-8408 ,narty,ru stin@collierc'lerk.com Collie-r coun ty Cl i:i r k or th !:! Circuit Court & CO mptt o ltel' !Board Mir, ut es & Re,cords. oep.a rtrn-et'lt 3299 Ta m iami Trai l East, Su ite #401 N.'.l ptes. F-L 3.4112 -5746 www.co1 !ls:C:Ckcb ,com 2 518 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 From: Sent To: C-e ~ Subje<t: Att~dnneriu= Dear Mr. and M rs. Varie. Marty G. Riustin Monday, Febr uary 6, 2023 5:36 PM 'Lynn Varie'; stev.e.k:eller@flarid.a1evenue_com ~ lue a<IJustmen t board RE: Pet it10n '#~ 2022 -0OS.151 Type: DOR._O1 • eal Property Value Metno Ra VAB right to ticcept rccommondabon • C-0llier 2-023 .pdf We are i n recetpt of your ,email co ntes ting the Speo1al Mag istrate 's re commended decision and request for reconsi deration , and have forwarded the same to, th e attorney for the Collier County Vatue Adj ustment Board ("VAB "). The VAB atto rney revJe-wed you r emai l and has advrsed that at th is time, the app rop riale venue for any further recourse wilh r,egard s 10 1he value fo r the subject parcel wm be via the C~r cutt Court . Florida Statums: dictate lhe app ropr iate pa rti es to any such action and a Memorandum is enclosed , which addr,esses the i ssue, ,of' recourse aft,er a Special Magistrate submits a reCQrnmended decision to the VAB and/or after ~he VAB re nders a fi nal decision. White we understand that you may n ot be preased with Iha outoome of you r app eal, W"S have full faith and confjderice fn ou r Special Magi stra tes ' ab ilities to review p etitio n records and render consiste nt and com plian t recommendation s to lhe VAB. Sincerely, VAB Aorn inistra lion ~rly~tm BMR Supervisor VAB Proje-ct Ma~age r Office : 239 -25 2-8399 IBtdg F, 411, Rr, Suite 401 marty.rusti n @lcollierclert.oom Fror'lill: Lynn Va r ie <lyn nvarie@bel lso ut h.n~t:■ Sent~ Monday, February 6, 202312:38 PM To~ M arty G. Ru stin <marty.rust1n@collle-rcle rk.com~; steve .ke ller@ fl orl darev enue .c om Subject: Petition#: 202.2--00561 l vpe: 00~_01 -Real Property Val ue ElrterR.111 "'lessage: Ple&Se use caution when openinB attachm ents, d icking l in ks. or replying to thl$ message. IDciarValue AdjuiStme nl Soard, VAS auom~i; ,t1nd members, I :i m writing to r eq uest a recon siderat ion of my he.:1r ln,e:, I believe I did not receive a ra ir he ,i ne a nd for tha rHsons outl in ed i n dlis letil:e r I do n ot belie..,e t he ma,glstJ~te co nducted t h e h.earl ne: consl s.t enl with other heari ngs . I a lso c o nten d llhat 11:he h earing wa s not he-Id i n ;1"°rdc11'1ce t o t he Florld11 :st.ilte st u.ne t hat ecwem!i t hese heal'ings. Most lm portanm ly I was not abre t o $1.lb m It my rebuttal evldef!re tl'wlit was key to proving my case. My r eb uttal evide nee 11,1as only allowed to b e submitted if t he PAO, head no objectio n orottJing to thl'.! m gistrate . I vas constantly told what I could and coul d not talk .a bo ut. 1 519 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 I wou Id ast Fo r ne w hearln B in front o'f • n,on bi~ s ma_gi$ttat@ . Ftam the onset the m agi strnte c>;press~ no interest In \l'frUylng th e PAO evidence. He illlOWitd the PAO to introduce rebt.1Ua l evidenu without giving me tltt! opportunity to object . Th e-ma1istrate dldl not allo,w me ta introd uce evidence in rebuttal to, t he PAO evidente t hat wais provided 7 days priol' to thci he.11nng . The ma.gis~te did not fact.ch eck any of t he PAO in it ial evidence o r reb uttal e..,ide nce. My rebuttal @videnee m°'",ved sevetai key m inakes made in the sale$ approac:h present ed by t he PAO b ut t h is was ig nor,edl by t he magistra t e . Mal!:istrat,e Ja nas sa~d "'ad justme nt5 ,i!ppeared r·eoi!-sonab le and well :suppgrteff'. Mag is trate l oni;l::; ha s n.ot en u menned t l'l e ev idence h.e is re Iv Ing on r,om th e PAO n his Oed sloni or t he Va lue Ad]u$tmenl B-oa r dl lthe deCl$IO fl ). Maeiistra~ ihidi ne,s d id 11\0t i ndi.C at@ how l hi!' po" C);ICU'ii' compl "tl!dl with al 8 cr,il@rlon as required bY' Florlda statue by 19~.301 nd in t urn 193 .011. He :ilso cl id not le t me produ<:e evide nce to prove ttll? a,pprals_er u-sed practices t hat are d lffe-ro nl than th-e a ppra isa l practices generally a pp lied by th e PAO to comparable properties within lhe s me county. lhe ma gi:!.ttat~s decis ion did na t indude all ,8 of me Collier i;,01,Jnty property a ppra i5ers repre5e-nted oi!t t he heari ng. He a.m1ttedi Annabel Vbac,eta,, Maryanll\E! Greger an d trne Qther commercia l appri;liser in hi!i> list of apprail$er.s present. 1111 the mag_istraites "Findings of Fac:t " he q 1.Jotes that lhe Florld'D Oepartmen~ o,f Reve nues s.tatlstlcal anatysls lnd k ated a 46"-increaiSe in Co llier County w hir:li1 i s not publ cl't' ava ilable do-cume-nt nor Is It tpeci fl<: t o n~h bo rhoods. M1:1gts;trat,e Jo nas safd ·thal he d d not cai'll! aboul prope rt y closi ng da1tes he only c::a 'red about cone ract dates. MaB tsttatll! Jo nas is a qualifie d as an expert witne5s in colliercountv C>irtuit ~curt. I beleive tni5, 1, a con fl ict oflntere-.st. See attached decisio n w here magi$tlrate Lorralrte DUM ollow-ed pelltlon~r Lo use O!;Scsscd v81ue in her determi nntKi n, In ol!l r orig inal petition \Ve lndlcatedl th,at we wo uld ne~dl 120 m1n u1es to present our case. We were cut shorm. al 110 minutes f rom ~he beglrmln1 or the h.eatine wliich included the ti me t he PAO presented their cas;e, They we re give n a:s much t me, as the't' wanted . We did not g,et t he 110 min utes we n eeded t o present our ease. We were told to lea11e aftell' uo minutes In total . I be-l"c ... c I did not 11\ctei\'e my dl ue piracess and tha1t the Va l\le 1:1djustment board $ho1Jldl not a!'rttfled d'!c mae,.strate-s re-torn me nclation . l ha1nlc vo u tor you ,consideration.. 2 520 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 MEMORA OUM FltO ·j: HOLL y IE . cosmr I ... , \\I ' O J,,]•"I ~tJ-Ol• l l OLL y E c.;osirr. p ' "UIIJECI : V,-U.t:E .. \OJU .. TMENT BOARD RJGHT TO ACCEP T SPEGAL M.AGISTR..-\TE R F.COti.iM ... nxrn) s AS PR F.!S-.. -n m Fhdm,.\ f1l•·..,~i: fin rl ;i k-J,.'111 ,cynr,psi,c for aU iss u~s where a petitio ner or rhc-propertr ap pr.rusc-r'i; ofticC! ('l'.-\0 ") contc-St5 cni: OutCOtli\i: o C ,licit 1H·;"ir1ng In any }1e!hUf1 IIT c~lil)f afftlliltcd witn the C.ullfor Coun~• V ;t)U(' .AdJU5~m: Bo:i..ro (" \' .-\ 1:3•'). 'fbe Collier County Value Ad1muu.cnr Hoo.rd appohl.li. pca:-iJ Magis.r~,c::i 10 h ~1' p e:ri ran ru iilcd wt th 1 h e V 11Jllr • \dju:i;tm~nl Br,:ml, ,\Il Spe-ci.,J ~b~tr:i.tH :ue subJe-ckcl to an application pmi:ess, to crul.lit' tha r if ;ipp JLnrcd, tfo.:y ,1 ~ ~nrnfH:lt.'nf l o heu pl' Liti nrn. and mak~ rn:omrru:m:lations to the Valm :\djustm~t Boo.rel o n thc l!l!IUCS presc:ati:d t u rhc111. The: \'.il u · 1\Llj1.1: l rnc.nl Bo~nl m.riy, J:IL~r.!u an{ 111 Fluri<l:1 Atlminisln!.tin:: Code-12D-~.Wll., rd y on the rccomm~nclmo ns pr0\11dcd by appmnt~d pcc1.al I\Lagt~1r.1.1 i:.,, wirlH1u r .n1 · fo r1li u h~aring, .. \ddi.tionilly .. pursmun ro Florida Adminmra.ti,re Code-mID - 9.0J 1, t h e altomcy for cl1.e Cu□ier Crnm,y \'.ith.te ,\(lj u stn,o;:11 1 fwllllr~ r~ie-,\; ~ n-oommc-ndnLiom ind no rc:commendat.ion lS [de:ascd :is. tltul links~ :ltld Uliril the atl(J:rtl.t.1' u r l h t;. f.:ollin Cn~n")' V !1L 1,1 :\djw.tn,l.'11 1 a ~ 1:1 rel ttffirms tbst mhc-i :imc-.is compliant 1,1,1.tn the Florida ~ caruces :md the-rlocid:i .-\dn11L1J str:11m-Codi!. Ffod; fin.al i.zed r..-cr1cn:rn,e m]ati'011 is prt"s~n ti:-d to the: Value: Adju sun1mL Bo:rrd -and the-Value d ,us.tmc:m: Board ask!! thc:1, 2HOnlL"}', ml the rccnn.1, w berh cr I IP re1;ou1rneml·mm1 " ub 11'Li l t.•d :a r i n c.:urnr liiince with Florid a ~tatutc:s and the-Ror::ida Adrruaiatra1We C:od1:. U:ooc-the ::u1otnC}' for me Cci lhc1' Cnu 1it)' V,i h1 \dju:s'llru:nt Bo:i rd confirms that th~ [ecommcmlations a.re: m compliance with r-Lorida 'rnrutcs -:ind the-fk»t J ~ -\tlmhu1'tr.11i vc C:cN-le, th e; \';1l tP l\djL1stJm:nt ti,~nt 111'..i.y 11,1;c;.,~1 ,dt~ TI."cnnun~nd ation· as final dccisions ~'l truMJr :111 y furrher ~ussmn or hc;.1.n ng. l o (:olbt:t C◄JUnl) , Lt1 c mfat fnr .1 n-oornmendation to be in compwinc,c v.ri.t h Flo[ida Sunucs and the Florida Admmis trati,•e Code, CDC'\' mus I cocuafo cht.:. followh,g. 11 mi 11 -rn um! I) F~ndmgs. o f fac t 2) Cr>nd usion:s of Jaw 3) l)cscripoou CJf n'ldi:nce pre~t"n l'Ni br the: r .ames ., jf -any 4) App bc:iti on o f che eVJdenc i: I L! I s t,f cri;di.hilitJ,·. cd~..-ancy and ~ufficicncy in o.._.eccoming th ic prenunption o f co rrectness (prcsumpnom1 o f e:otrccrn~s u 11l r fur vall1 e) 5) PIOo f clur t he pre11 um 1•1 i, lri I ir r::nmc-ctn~li VI.~ c-i thcr: rc:wnedl o r lOS-t b)' d ie prop~• app:r:user, -1ml hnw (only fo r value) 6) Dc::icriprim, of wi I rn'!' ,; and t i:-:s ti.mo ny., if 'Mlf 1'J , \ :reco~ndation o f -a.ccepta.oce: ot (.lcm1ial nf rel lL"f !'migh t .8) Ruic: ut .Sriamu1 • .,,. f i:rt"noe., if nccC"Ssary 9) Basu; for rc:comrnendaao n 521 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 ] 0) Rcm.rnd lJl rotfl'l:Ul◄ n,. ~, !:II N,:l lir-l.t11-l v.11~ 11:,i;urru,;r11d ,,J 11 } Denial o f rdjef m macte[s w here a pHty fails w 2ppi..-..u 2nd fa ili t o 5 t:l.tc good! ca.we fo:r ::tb!lenc.c 12) .:\nr refcrt"nc<' to legru. ad,,ice f1om the :i.tcorne • fo r the \"alue Adjustment Board. iJ ad\-icc -w-as sought am!/ or ti:Lldc~-d 11) Any o ther reference co inforo);1non rhat '\\'.ls exchanged ot passed rmm one p.m:y TO 2 ,1.<1,1 I LCII' o:t to •h Vr1lu ,\d11 .. 1 trn nt Board o long :as a ra:omrn,codation conaLLli t he :abuve in(orm:iaOLl., H shill be c.om lllia ,,,. ,,ml1 •h~ Aurtt.i:;Ji St;, 1 rr tt'~ tr ml Florida AdministraU\·i:-Code. Special Ma,gri:tr:au:s a.re r:clii::d upon fo1 ths;u;: know l,;;du aod qpe,rg:;.c in s;ya lu;l.Ijl)~ rht \ il hW , ("lil~~ific:t rli nn, 1,!li.tnn i,11tm , t'f4"", o f rt'ttl pmJ1~r1y . •\II ~pc-ri11 I bfugai;trn ,~ bin::cl b.}• the: CoPia: Copnq: \';;,lus:, Ad iw 1n,,:1)llioan-l meg rbi; i:t(lwi;;::mr.:,m of 1hc FJor:1i.bi Sl trl11 1c'~ .mtl Flm1,ti .\4l mimstrn,tj...-,:: Codey ..,,,hu;h ~;wtm VnJur Ad justmc::nt 8m1m Qf'Cr:acinn-c., ]r js rh,c, 1:'QPQ rl}ih t.11 I) 4 • th,;; ft 311'1 it>~ ,4 ► nu ·• • h~j r bu r:clrn , ►f tm rc,,f j,, rml~r Io 17n-v ;d l. l fa l!i!:tn· rfoe-. not prey;ail t hen it , .. b~u:i,;: rhs;; SixgaL\lagt.:iwu;,,,ruJ, 001 , m 1he1rc.JU0fc3,9i0m,l.Q'2 imon. ~C(:t 11,.u . ~•d 1,:~rty rQ4'1 •hE"idmrrlt•n o fprunf orit i!'; bc::i;;msc: the oppm iogpa[ij: pr~i::att:d cyicknc,:: thar;w:a5 rnnre ct,cd1b ek mort: tdc,•21'.rm arn.1 /nr mm:r :,;u(finm! tn 'l;\Lppn rt thrir ch,im All Statutory :md Code rc fere:nc~ utiliz ed as t he ba!.is fot chu. 1nfon1'i:ukn1i l'l):i~ IN! lil rm d h e lo\'i.•. 111 l h t' t•,·i•n r ,hn.t II p!llrt y is n ot Htisiioo viith the outcome of :i V:uuc-Adju!'.anetn Bo.ud recamn'W!m lntion or C.illl dt:cis.iuo, ~:1JL.d Jl :lfl1' lft a~• st:!!!-n'f'mrr.<t' m th Collier Co un~· Circuit Court. put5ua.at to th~ Flo.mil tn.tute s and Floricl:i • \dminLiU':1 ri ve: Cod e seer i411h nl ·d hr: n:iJ,bdnw. T • i" !iln.m~l y ~i,gJ,~S t~<l th.it in the evmt that a jll)rty wishes ca punuc ;;i,11y ar::.tlofl in Ctrcwir Cout1 1 rh ar :a12~ :rnch p,1r1 y t r.:1,d11 lc~..u enLms.-1. Hodd t:U:ule Scccion l.94 .036 .-\ppcals. -Appeals of ,hc dcdsiotb u f che lm,uxl sh.i ll h~ 11s foUrrwi.;: (I) H thL prupcrr}' appr;ri :<« uis:tgrt'~~ with the-d«i!iion o f tht" boa.rd. he o r :shl!' m ay appeal the decisLOfl to the circuit CO Lill 1f one Of Inure tJ r Lhc r4 ►ll-t ra•i ng e ri ft:r~ ii l"'C 11'1.4;!1: (.i} TI,.., Pl'Ofl<'rty appwsc-r determines :i.nd a ffitm1m'd }• :isscl'lS m any legal pro<: ed111g I h:at ,here JS a sped.lie amsmuri.t ►lla l m -.~Mu i ory ,·inhtion. or a sp«ific "iol.!tion o f -admi.oistr.1.tivc-ru1e:s, m 1J1 c OC'ClSLOfl of thC' bo:i.rd. except m ac 110tl11tig hctt1tl ~h:11J ;) u ~hut1tt I ht; pn ipi.:rl. A:t~1-.rn.L'lt!.T to in sdtll~ .an y im i I 10 c:lu0f'll,Rt' the validity o f Ml poraon ofthe consarurion or of :anr dulJ· 1.:rn1.e tal li.-gisf'..ilj .,_- act o f this state~ (b} Thc-.rt' is :1 ,·:u:i:i.nce: from Lhe property appr.tiscr':i ,b.i, _..,1.:-d \·,1 11,11.· 11, c xcf'ss uf(h t' follo wing; l 5 puer.:m\l ,•:irrhru:'-l' ( r qm ;rnr mSH'$~111C'a t o f .5U,000 or less; IU pc-rce:ut Y:trl!l.flce fm m any asscssmc::nr I i\ c cc:;.!. o( SS0.000 bu I n ut l n i:x,;;e<~ flf 5U ,I lfi ; 7 5 percen t y:i_n:u,ce from any :il!i5<'55mffit m nc~s of 500.UOO bur ilOt ltl c:xcc:~ .. o( Sl millmrr ; o r !i r,e~Pnf ..-r-t rhince from any .1is. e>ssm~i • in c.-xc !i o( $1 milli.oni 01 ' (c) Tbc:rc is a,1 :aS!'l<.:.mur , hr I hc. pre ►perty a pp.rnisC'r to the De-pa.rt:rnim t of Rc,•cnuc char there t'xists a cons.istc-m and continuous vmlano:n o( • ht ioctnl u( thr:: la\_v nr rufrninb Lrati,·c: rule! br the ,,alu@ nnju~1 rncn1 l,o:ml m its d"°sions The prope-nr npprruse.r shall notify t he de:p:uTm.ct}I ohh nl'rt p ortions of die t1x rolJ for w luch the .u.~e:rfi n'II is n\,uk.. T ht! tlq 1t1 nmept l'h ill then-upon :aoah' che- clclk of t h e board who sh(Lll. wi1hln 1-dap of the a oa6rntion br ch e dcparcmc·m. !lend ll)c \_Vfine,1. dC"ClSLOflS or the board 'CO the deparm.1.enc. \\"irh ir I. 30 ,~tL)'!< (1 ( I ht' r ~i fl l (1 f Lh Jmsioru by the dcfl':;Ji rr.mc..YJf., th1.:: dr.:i-,2rrmr:n t ~~ notifJ· the prop<'rty app.r:uscr o f its d ccrs1on rcl.a'IJ \'C m f u,r .. i:r judici a.l procN:dings If th e deparuuem □11,:b upon irwt'~ 1 igitrin11 1h11 t il cc run; te□t and continuous n obuo,t Or Th t: j Ilk , 1, 11 f I he lrrw o r admini&tr.iicive rules by chc bo:ucl ms oocurrcd, I[ l'lhall , 4 ► i fi frJrrn 2 522 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 the prope rty 11ppraiser. who tn.lf thereupon bnng suic m arcuil[ cowt ag:um1t me ,·a.Jue-:1d 1uscme-m: bu;mli r, )!" 111juric:un: r~li~f ru prohih it continuation of th,:, ..,-folati~,a o f the ln-u• Pr admini~ tratin· mle~ 2111.d for n fllllndaToty i11 ;w1ccirn1 ,11 ri.::,rD~ ch 1;; mlL ru I!!! ju!!f v:ilu,i: in ~u h ttft1uu11.1 :t!l dt1i::-nri1i 11t:d by 1u<licinl proc<:c:di□~ I lo..,."Cvc-r, '\\rhc:a a fin.al 1ooiaal decision 1s rcmlcrcd as n. rc:sult of aa appeal fil ei.1 ,,1.1n1 lm.1n, ,o d,i p,arn,-,'Tlrh whi ch al ters. or c::h:tnF:,C'S on aum ment: r;if a parocl of r ropi:rty of any i:axp:iyc::r 11 0[ ;\ pucy LO :, ue h ptua;durc:, such [,L:tJUrc.r sh;'all h,L\ C: (:,{] ihp. from rhc d.·11c of Lht.: final Jooi.-cin-' deci~io n to 6J,:o afl ncrioo to contes t such ru te.rcd or changed a.s.-s:essment punuam ro s L 9-1. t 7 J f l). and chc pt'1Wi!'IE1)11! I Ir . 1 9-k 171 (.!) 1.1ht1II nnt I t3J lll;;h :.IICI i1 ►1'1- (2) Any u i-;paycr maJ l:triag an :i.coon co con1c!il a t::L'C aescssmc:m puu.u:111t to ,._ 194. l1 L (3) The.-drrnil r;o\irt procl!'edin~ shall be de no'"o., ~md the-bUJde-o of proof shall b<" upo n Lb c p,LrlJ i11m.ill1'lg •h~ ~c l ion_ Florid a S1:n u tc: Section 194.034, 1--1 i.-'.ilri nW' .me! Pm~d11 rel'i; Ru] (t)(f) N-01 hing hcr,dn :c h11 LI 1111.!("( 11 tli; an ~~r:i""-~ t:i..~p:·r from comesang his or hct assc~~mc·m Lil the: m:mne:r p rov1di.:d b~• .. 19-U 71, n ·g,mflet1!l uf whetl, '[ h e or i he ~Ji miuati:d an acti.o n pur&uant to S-, 19-l.lJ l l . Flo r id a S u 1umt! ~e1il un 194.171 C:m:uit rnurt to hwc on~aal junedicnnn m t;n; ptc;e:c,, (I) The arcuir w ur cs h:w~ ci ri~rml j11.1 r:isdk.rion at I.aw uf _all. m attt"r3" rdatin,g trJ p.roi;>l'"r1.J tantion, Vc.-a u~ is in the cou111.y whc:re the property 1s Loeatoo, 1.:xcc:p-1 du1 ,•cn ut: sh:1.11 be Lt) l -£cJ1l CL~u•ll) whoo th~ prn(lt'rty is assessed pur!uanc t o s . I YJ.U.S5(-t-). (2) No :ico 11 ~h II bi: lb:m ull:'h• ,o c-un~t•s1 a rn:t 1i,1i1c.•ssmt"nt a ftrr ()1 1 t¼p frnm the: date: the assc:;smrnc l:u::inr cong;sts;d is s;cr,t1ncd focOO,k QOi'I un.:I r .. 193.121(~). ur 111{1rr (iO t lt~) frnm •br clti,l ~ dt-rjidon ii: r,;m:lr::red cnrm:mi-ng such Mxsswem by du; yaJuc ;w1ustmcgt boo.rd;u Jlt.'111:iOI\ co11 re,i:1l1~ th a !'ls<'!-l~n1c~nL li:acl no~ n-g:ivc,d 6 "fl I !! rtino lw the ,"lluc :adju..tm,c:nt boa1d prior co c:st:rnsw of 1hc mil und,g; 127 J2J. (3) &-' fore no action to rontest a ta."( .assessment m:1}' be b:i:oughr, ch-e-~xp:1yu duU prry ro chc: collenor DOt k!.5 chrrn r hc amou11T t If rh ' ,:a~ wrud1 lhr LiUC parc:r .idmits Lfl gorxl &nth to be D'\\'lrig The" co □ec: tor shall issue a r«dpt for t.l11.: p:ipne:11t, Jn d 1 he rec ip1 . lmll I.M:. rtili.,i.L wi I h th e r:om tll~int, Nutw:rrhsu,,Llfog I h1c: p1m·i i'1m; r,f chapcer 197. p ayment o f the ta:,;es the t3.."(l_)a c:r ad.mm ro be due and owmg ,ind 1111: ami.:J~ tlhr1.g o f' ,111 11rti1m pur3U!lnt to dm s«ticm d1all suspend all procedures for th ~ ~ illeclinn nf mx<"s pm:ior t o final dtsposioon of the :1.caor1. (-1) P:iymi::-111 c:~r ';I ,.;i"' l'h all not bC" dee-med an :idcrussmn that the t.,x was due ;inJ !!h all 1101. pre1udic.e the nghc co bang .:l au-;d ~• 11c:ri.i .,, 11 Jlru•,:ii lt>d in ~1 1bs«tion (2) tn ch:allengc s uch tax and ·.d, ;i ~fund. (5) No acrio t~ 10 c:nn l~sr n lax ui;C'ssmecn t may be" m:untained. and anr such ac.rion sh:ill be: discrussed. unless all rncs on t he propi::rly tb!l□!i.OO i.i1 ~,r:ar~ :.11 frr:r 1 h ~ !1'1;"1 im1 ii! brought, which tru: t:txpa yd io guo,i fai 1h ildmi~ Lo bi= owing, are paid befote th~ be-come dclmyuC:J"l'L. (6) ·111e [t:(jl.llfe:tnencs of subscccio11:.. (2 ), (3 ), a.n d (5) fm ! jur1.-lilir,:1iormL No a1urt ~b.!Il hav jun!ld.ica.01-.. ii 1 ~uc.h t:::1:ies u 11 1 ii .i fc<"r tne [C'(]UITT"mmts of both .rntm~c tions (2} and (3) have-b een mer. A court shall Lose jurisdicnoo of a e11st wh 11 1 hP rn x p :\)•t.•r i-..is faded to c::·cimply with chi:-1~uircmcms u f 1,ihs ;c1 in11 (5)- 523 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 Florida tati:nc-«"!!ion 194.1!81 P:u•oc!I m a 1:u !il.t!L (1) TI;e r,kii riuff in .in.)' t.n; nnt l.l h a.ll lx· (a) The 1:1:1:p:ii•cr or u rho tN.'-rsnu cnr1 ••~l!'ti n~ 1l 1c .a~~t!"l.llTli:111 o f .a11>· l,1x, rfo• l""rm.c:nr tlf \\:hieli lu.- ot 5hc i:i: ~ponsible for un der a s tatute or a pc:rsoa w bo Ls. responsible fo1 tnc-entire ta,i; payment p i1niu.i n1 10 =~ o1.:c.m,lrnc, ;i.oo ba~ tl:u: ,o,:rittt:n c-ensent of tru: propt-~• owncr, o r t l:tt: condonunium 2!>9003.[LOO, coupL?r.ithrc:; 11Cia1i oo, r11; lmmern.1,,11e,~,;' :1 i1u,c:i adm1 :ll!; L4'-fi 11t:LI ir, )'. 723.075 which operates the unics subject to the:: asscssml!flt; or (b} The pr~<"rty appwsr:r pursuant to s I 1)4 036. (2)(i) I 11 t1 11)' e a"~ brrn,1_i;t11 l>y ll 1 :1 ;\t'ar"-'r r>r 11 cund 1m1n iu1n ,m cxmp~mtiq : ;ii_1~ndati rm , ;1" defined w ss . 7 U:1.11.)J and 7 19.103, rcsp ccci.vcl_, o n beh:11( of some m :all uruc or pa.l'Ccl ow11u .• cont~tin~ the:-assessmen t o f n ar prope.r1.y. the county property appraiser is a p:u:q: de fc:adam:. (b) Ocher. d l:l.11 ~~ pru,ddL.11-1 ~n f},m1i,;1ph (c). I n imy r;:;1~~ hmlL~h•· b )• th p:mpeft!,• !1pprni,ier nndl.'.'r s . 19 4 .036(l )(a ) or (b), tM-rupayct is a p::my d dc:m!a1LL. (c}I. I n llin.l c:m: b[ought by the: propert)• appr-ruse r undec s . I LJ4 .036(l )(a) or (b) rwong to a value a.d ju:im1cr1 1 ho:ud dochirni rm 111 :i:in ~ ,ojnr r,,t'titinn frl e-d br :ai ooml nm ini um m ooup,c 11!Live association under s. L 94.Ul L (J.}, rfo:: -:issoci.20011 1s tht: L1 11.ly ocqutre!d p:my •k fcnihf'I L The i ndividu:11 unit fl[ fllliN~l m,1,:n,en; a.rt: not n:qmred to be: ruunro :115 pan:i e5 , 2. The C<u~drn rn1tium m ~rn:.>pt,'TILll v~ ai.;i.;uci:11 inn must prm·•di:-unit or p ared owne-~ v,dt h notLCI.'.' o f the property :i.ppr:u.scr"s; compla.wt a nJ .uhrisc the: wm L•r pil.l'cicl m_\'J)c;n. Llut t h e )' 1n2:. clcc1 ru . 11. R i:1 ,iira their m...,n couasd to dc:fcnd t he appeal for thcir units o r parccls; I... Chuc ie..t! nnt tn d-r fond the appeal~ or C. Be rcp~!';C:Ll t c:d br Lhc ,L SStl(:l:l Lie tl'I. l '11,c:-no'llce re-qui.red in !',Ub p a.ragraph 2 . rnu.-u be h,LrW ddivcr1.;J. m !<.C11 T b · i!t!Ttdkd s,,a,I. return rt.:-CL ip1 ri;t:11,11 I I I , ,excep t that r.uc h nnocc m.1y b e: dcctronicall trnnsmittiC'd to a unit or pare.cl D\\'llC:I' who lus c.xpri.:. s~• co11.,.i;:11 14;<l i11 .,_,-rt 1i11~ to rl;(:civing ,t1..:h nutfo~ th__ml~h d ectxonir;; Lrans.missjon ~-\ddition.illy. the notice must be post.cd. co1lip 1c.uow!r u 11 llle crit1dnmiJ1Lum ur cou1-u:r:111 ,•c prufJ •r1 r , it ;1;rp Ucabl e. ~n tl1e same manner as notic~ o f board mc-ctings un der ss 7 l 8,. 112(2) an.cl 719.106( I). 171c ,I! ·,ud.ilinn :n,~L j:lrm,·it-11' ;1 I lc.t~ I L •~ tb)·is fc tr a t111i t nr p :ur::t'i cm:n<"r to R"spond to th e noti.c;co , .A.av u nic or pa.red O'w'flCt' ,•,:ho do1.."'!1 nor rt:~pond ro d1e: :iss.ud::mon's r\u«foe wtU be rc:pre.cnrnL h}' the: assndacmn. 4. If requcst:cd by a umr or p ated m.vn r , Chi.'! 1,u,; cnllt<ctor h111 □ .ic.cc:-~t p a pnent of UliC' esti:mll.CC'O ilrnrn m t i,i i:011trrr.~rsy, :rs dc:-tc:-uruned by the Cl'L'l. collc:cmr. a!I co ch.it unit or pared, w h ctc:up1>11 rhe Uf1LL o r p:irccl ;,h..11 11 h1: rclci111.1tltl f rorn , n · I.is pcml:<:ns and the urut: o r pace cl o wner may dcct to rcmam in ox be .Jismlssed from che acno11- (d} Tn anr osr.-brnl1~h t b)' the prop<=rcy app~sc:r Ufldc-.r s. 194.o:36(1J{c.). che v:1JUt: .1dj lbtnLc:itr board hi a parcy d cfc11d:-i J1 L (3) in, any suit mvoL,i.ng t.hc collecoor1 af 2ny liliX 1111 r~-~C:rt)', as w .U as q u\',it1 cms C't'li1Un~ to lilx cr-T1lh¢lllcs I Jr :1 rplicattr-ml' for tu; dt:"t:ds, the: cue: coUector d urgt."O w lder the faw wuh co lJc:c,fog ... 1,1t:h ta..'!: s h.:aU be d1c d cfc 1;d:111,. (4) la. any suit UJ\•oh•i,ag a tU'. othc, Lnan :1 n aJ '-'illm ,qn t.i:t cm pre 1fJ rty, 1h tax cuUc:<ct or c.lltltJ.,ll.:J ucKk t I he. b w ...,.,irh ~,Ilt'ctm~ :s-uch tax shill be ddcndant. I l owe\'et, mis sccaoa duC!i ooc .ippl)· in fl n~• instance: whc:ccio g eneral bw p11:m-idc,, to r ~um!! otliL.:r per Im lu h th tc• pi1I1)' ue [i.-nd,m t (5) h un) ~u i1 in whu;h th<.' ~:!'~mc-nt of aay tax, o r dle collccao.n ohny tax, c.u: c.c:tnti~•c. ur t:L'i: dcic-d i:s. comes.too on I.he g-rou11 d th:u 1c ~ -cmur2r~• 1u d H! ~ Cg,£~ <:'.n n~titt111un, rhl.'.' official o f th.-c ~~tc gm•crn11,~n I rt<spn mih l for avrr.ill supen'l&Lon of me assessme-uc :wd coUcctlu i} u( :1001 r~x shall be made a party de fe:n da.iu o f ~u.ch .. Ll!L .-\n) ~•:ic h s,1 it "h rill 1...,. brou~ht i11 that county hav ing 524 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 venue: under & 19~ 171 o r. when that secuon 1s mappli.cabSe, in the Ci.Icwt Court of Loon Count}·, ai~J th~ a.iorn~• ror 1l1c tlc.Jem la 111 Cfl~h1\}' r1ffi(4!t . l1111J LJ(m tL rec.:i~ I reprdc11C ,he ~m.:uc of6c1.2L IE\ any sud1 sui( or procttdin~ for \lib.Leh be or she shill rccdvc: no addmon,11 compea.£1tion. ((i) I n >1 ny ~llJ( In u,hic;h th,:, vilidit:,.· of ru1r 5-tll tl.l tC: o r [~Itiltion foltml in, nr ll.iJS ll l"i.1 pl..!!111'1.l >I n, In, cl,aptus l'J2-]971 1ci.clwive1 i~ e1>11le~I L'C l1 rh e 1-.ubHi:: n1"Dl'T a f'f.,c1etl m :}~ b ~ l)i'ITIJ p h11inrifl fl!o.rids Administmtive Code Sec tion UD-9.!0lln.(1) & (2)(p ) -Taxpayer R.tighm in Value AJj1t1 {tll'll t ai 8 1111:~ ·rro~r:c cl1n ~. (1) T iu:p ai•cts a rt;gc;u1 1t:-d spcci lic: ~his br F loricfa l,-w(;l:1"~mi11gvahw 111djm 1m~1l l,Hr.trd prDrt'Llu re. (2) Thc-si:-.rights im::lude" (p) lbe right co bnng an 11.caoo in rucuit court co ppeal a ,<:aluc: adJw;tmc:nt l1eJ:1rd \·:i )n,,tinn ti ·ciision m d~ci~ion t.o disappcove a da-s.~ificati.on. exemption, portability :is"S.-cssmi:-al c:hfm'ert:nCA: u.1.11:i tc.:r, oc ro de:11)' :L 1.~ d1dl!rr:al ur I u ir n prnst! .;i 1ax ~m1Jry. Florida Admini. 1r .. u i,,.,·e Cm.I ::t:i u n 12D-9,0l!i(14)(Q • Petitiun , F u nn ru1 d F ilU:nJ:; F r:. A pcison who files ,1 peanw1 m:ay riri1d)• file a11 aeurn, .in c1Kuii court ru prcscrvi.: 1h i!! ngh1 I f) lli°4M~Ce>t.l in cirruLt c-.ourt fftmdt, Administrative Code: Section 12D-9.0l9(7)(d) -Scheduling and No1fo c o f a. Hearsing • • \ r1oe1hi1mii-r ls noc r~ql.l.iroo Ir) wait n.n1· length of timc:-3.5 lll prerc:qwsite lO filing an action in circuit coon. F lon.da Adminrs mtati\'c Codt Section 12:.D-9·.0lJ C o n id e rati• ,n .1:nd Adoption or R r:11:u mme nd:r:d Ded ions o f Specia l Magistrat,e:s. by Value Adjustn11ent Boards in Administr.:u ive R evit!'\Y.11 (l) .r\ll rc:commC"ndc:d decisions s h:aU eompl}' \.Vllh .Sl!-CUOc~ t'J-L~O t . 19.S.m-1(2) !ljnd 19'I. 15 {t}. f ~. A special magis trnk-sh.ill nO[ subnut m chi: bootd, ,u1d tnc boo:td s h:iU nc,1 :idol ~r .. n r,y 11ecomme:11di.;d dtt1,;i4n, 1hn1 i~ TJOC in cnmpuarn:C' with ~ecrio ns 19-1.301. 19-W.3-1(2) :tnd 194.0JS(J). ·.S . (2) '\s tmwirjt•d in St-ctinns 194 O,H,(21 anti Ht-I: 035(]) r s I lhe boar:cLw11ll,s;,011.~idt:r The rp;c-rnmc,ndc~Ldl"Clslons uf,c pc-c j I mri J;i straB::; :aml may act upo n the: rs:commc:ntleiiclc;m1Qlli y;,ilhoyc fun;b,;r hcarwg. lf the bo:m:I liold'I fut1he:r h1.!t!ri 11~ r,~T ~l,IC!.h i;1msitl.em1ion, the board clerk sh:, ll seni.l nn1 in• of the hearing to the p:trcies. Atw nonce of hc:.1.L'mg 3,n.,ihl be 1n the !1:amc r, m-n r.!1 spe:afioo i11 !iUWc:-eno, L 121). 9.019(3}. F .• \.C., but nec:d not include: items spccLiic-d i.n subpuagraphs 6 throu,:i;b 9., of that subs.ccaoa.. ·rhe bocud s h:1.11 cm~id r wheth er I he: -rec:mn_nr11,mdl!'l.l tkcl;!,iom; me<:, 1.he: r-..:11 uirerni.:111 4 •f subsccti.nn ( l ). an-d mar rd}• on lloa_rd kg:il coumcl fru such dctierrnin11tion. r\dopaon of ccco mmei1di:J dc:ci...iuus n c I n, ~1 inclmlt• ri rc-.·,e,,., nf the undetl~•tnp; %OCON. (::l) [f th,e bo;:ml dc;c;s;rm:iolci' tbru ri;Ct?)nmcm.lt!tl tkci:<iiOn me r.HS rh t:rt••••rrmc:nl ,; n f mn,;('[Jjnn ,l}Jhc bo;1rd s~i..'111 2,dt,;111 ~h e r:rmmmrrnkd c]msmn. \Then a a;commc:gd,:;;d dc;;g5gol\,fi.JldQritc,d.aod rn:mk-n:d tir the bo:mt.Jt bi;cc;:nw~ ti~1.1l .. .5 525 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 (4) If me bo:ird dctcnmru.:!\ mac. !l'IX_Qmt)lCrldt:d dt:CISIOfl docs not comply wnh the «-9uttcmcn li; of :m~ .ectlon (1), the boa:rd '5ball proceed as follo~"S: (i.-) Th!! hl)iril ll,fo.1 11 r1.--.:11,11,!!St tht' (1,Jv:kr.! flf board lt>~al Cf1\lti.~t:l Ln ~-v~du.a,e fi1r tb~r 11 ·tion ~11d !<hli-11 t.,kc: the-~t~s necessary for producmg a fin:i.l J.ccnfon Ill cornp~tm: -.;,,,icb subsecuoo { ~ ). (b) 'Tm-bonrd mar dtr~c( a spccw nugis tra ce: to produce a .rccomme:nde,d decis ion m:it cornpli.c:s w nh !IUb:kCUn11 (I) h.ll!'lt:d un, •f 1it'l:ll.'.!' ,;;uy, i! re,,·it'w nf Lhe r.: ntire n-onrd. (c) llu~ boa.rd sh:ill ream .1n~• rcc.ornmc:m:k-d d.c~ions and a.U other .tccord!. of :tctlans ui1der elm, 11.1lc-tcUnn • . FJ.ocida Stutu1c· Sc:-c1ion l.94 .Jot 1Ch :llk:ngc-rto ad v alotcm 'fax as1..:tss mco.t. ( I) In n n}· :ulminismtive or judicial action in which a iraxp:i.yc:r chaUffifte& an ad valorc:m t:t....._ ll!l!lCS5tut!m oh"lllu(:. ,·he Ph 1pi.:rl. ~N'>r._ti ~er'~ !tj;l.'L"!I\Stt...:1'11 ls fir ·s1,1.1, I ·LL Cmtt!Ct i r c:h :ap 11o ra· ~i;t pmi•c~s b f a preponderance of the c,,·idcnc.c mac the .1s.!'.i.:s.s.mcm 'i.1.':11!1 artivcd at by oomplymng_ '\V'lth .s. ] 9].0 L I 1 anr oth •r r1 pplicri blc-:sls.tu.L"Orf requirements .relating to cbssificd use vnlucs or .asS-curncnt cap~, :md profc,.~iol'.1;~• acccptcLL il[)f'l:rai~,L 1itil('.lir;:-~, inth1(lin~ 1ru1,i;s 11ppr;m,;1l s~mbrd~. if ;ippmpruit~- [.[O\\re,,·er, :i taxpayer who ch:ille-ngcs ;111 as.s.es:;,.rnicm is conrkd 1u ii do1:u.:!l't1un:1.c1oi'l I>)• c11t:, a.lUc adiustrnl.'nt bf.l<ilrtl cJr court of die appropriateness of the 3ppms:i.1 rnethodoJogy u.sc:d in rn::abng d'IA! a!l!ICS!'>LUCftL liic \l a]ue: Ur l tflll~L' r1y 1m11t1 t he dt'tcnnim:.d by !In arrrRh1al mcln1xlnlogy ,bat CC'lf1lt'h ' ·with th<" critcria of s, l 4J3Jl I l and profcrnooal.lr .1c.ceptc:cl appr:m,al pracoc_cs. The pro,'l!ltons of tlus u b~i:,i;Hnn pr :c:r11t,L ilflJ" rnor case ls.w that lli i.a.conrum:nc 'w-itb mis subi:;cc ti.on . (2) In an 11.J.nu11i ~1r.:aa,·t! nr judie111] nctfon 1n wh.ich an ad v.ilurt'm tax ai,;st•ssmc-nt is cnnllenged, th.~ burden o f proof is on the p3 n.y trua i'lting the challenge. (n) J f 11.hlC' -chall,:,n,1~e as to the assessed \'aiuc of the propcrtr, the party initiaang the dullcn-ge h:is the! bu,dcn of p,ra,'lr~g by tl fll"l.!f )I u,Li •~net• nf th • c.-1•idet1c: • that th" a1111eHed r.ilu.c:; I. Docs 1]0£ m:cp.rc!ICl.'llt the ILli[ \ a l UL: 0 rl I C tm..1pi.:rty tLflc:r I ti ki I I~ m l n aoc:mml .imr ~p rlir;lllblf;' limit,; on II n□ual .incrHsc.-s UJ the i,·aluc-of the property, .2. D oi.:.. 1101 r~re:wr,1 th~ dri!<~ifit'd ui;c-v:tluc or fracuonal. ,"llluc ot the-property Lf lihe pro(>Mm:y u; required to Ix . s~e-d bru;cd 0 11 Its e l 1.:i.rncrt~r m use; m 3. I arbitrn_ril.r basi=d on appraisal pracaces tluc arc ch 1ffercm: fmm. me appr.::m,:11 pr:acL~c!I gcnecilly applrc:d b)• 1.hc ptopcrl)' 11p11orn.iic,i;r tu ~11nr,-,m11bl~ prnpc.-r ty "iLh:in the sam county, (b) If the pr.lrt:f dutJc:nging the: li:ic?1:illlt.:c1.r !i.i'llls Uc!! the rcy ui n!C01a11~ of 1-win11-,~ph (a), 1 !iw pr ~1111pdcm prm,l ~k·d j,, l!U~-ection 0) is o,·c-rcome, 3nd the-,,aluc 11.djusunc:nc board or the court -sluU esrnblis h the is:3C::lSfll ·111 i r I In "' i-< toml1<"tt"nt. sum.tr, nti:tl '°"·ideru::c: of i·afm: j_n the-record wh ich t~unulatr,·dy rnet"ti the: crit'c:ria of s. 193.0S 1 and pro fe:»ionally :l.4!ccp,roo apptfilsill pracriC1,-:i. If fhl';.! N:o 1nll !aek: ~ 111::h i::i·id!,.mc , th,:, matter must be .remanded to t be property :ippt:iiscr 'With rnpprop1fo.rc dm:c[lOJ]s. from the: ,•.alu.c aJjLL'jlll\f,!1'11 lm.a:rd m Lh'( ov1.1rt, Rn,cJ dl" proJl'CitY appc-:tis~r must compl' wi Lh thn~c-directions, (c} J f the rc,•~cd ;t-~ nwn~ '4tllowin~ xrniaoo i-s chaJkni:ted. the pmcc=d'u.t~ dc:sCl!'lbed it1 thts se-ction arrl~· (d) J f I lw i;li::all~DJ.,yC ~i1 •o tb:: dns.-sificatioo or c....:i:mpaon scams of tlle propef'ly, tnc:tc I!1 no pres.ump ti.on o f comx:tl'.LCM, alld i:he p:1rt,i 1uii,farii11<!. 1h duillc.n~ • h :r.s the lmrd n o f 11'[11n·in~ by a p.tcp<Jlldt:t-Jnt': ur 1h e,•kli:nc-" th.-.t t he dass,ification or e..'l:c-mpc status assigm:d to tbe pruptt1)' i.;. mconect. 526 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 Florida Statute Sescrlcm 194 .034(2.) In t•11d1 Cjl!:'t', 1.·1Kep t if th,:o complaint is withdra,vn b:, tltc peationer or 1f th!!' c-ornplaint is acknowle"dRed ~ correct by tlh.c-l>rope.rcy apptais11.:r, the ',,'.:t lui.: cl(]j u.'lttncn 1 boi\ rd s ~1 a U l:'t1ldet a '\'l.fft rti . .:(11 di.:ci..;.im1. All 5Uch decis io ns shall be-issued '-"-jth~n 20 crucnilar days a frer che l:is.c dny the bocud lli m se-ssion u nder ""· 194.032. T h ~ dc-c:L ifln uf 1h • bm~1 m ust contain 6ndin~s of foc t and cnn-c]usion,i; nf111,1t :md m 11s1 include re.'ISOns for u phold.mg or °''Cffl.lfflltlg ,he dee r"fiilir1.2aor1 o( chc property apprais.c:f. F111dJngs of fu.c-t mll~ t bt-~i;,:-d on admitted C"Vidc-ncc or a !ac · chcr-eof, If a S:pc-cial m~swtc-ha3 be-ffi appointed~ che .recomrtK-nd.nio,lll uf 1h.e-f14'r::h1l 1mgi tro11e ,c h11 1I b cnnllidrred b) I'~ lm;1Nl. Th,v de-dt, upcm issuance-of a dc:cismn., sh-all, 011 a fom1 prand.cd bJ· the Dcp:urrn.cm of Rc\'Cilw::, 11onfj.1 C:3ch r.axpa}•t:r ,,md lhi:-prnperl:)· apprais!!'r of the di:rision of the boaul "11-,is noafication shall be ~• firsr-cbss nu.ii OT by clcelKn~lC. mCil1,~ ., !SclL-c:'.1«3 b~r I ht.' ,~-.;p :i yer f1q'] rhr: migim1 lly fdt"d retiriu11 . If llc'q111;,i,;t t"dl 1,}" rh Dep:uune·m of Revenue, lhc clcrk ~hall p«.,,•idc tL, irhc Jcr.11:ram m a CO ()y of ch~ dt.:o!:.1.0.0 ot lnform.itir.m rdati.n~ to thi: taii: impact of the-findings and fcsutcs of the bmrd as describe-cl in s. I 94.ll37 i,') chi.: ll'J;) lll,Ct' :i.ru.l rr~rm f •L:t)Ll.t!~ I l!tl Ftotid:i St:atm.e Seclion 1'4.11).35(1) 1 n cou.oae:s. ll.l\'lng :l populaaon Or lU.OtC rh an 7 s.CK)(J. I h boa rd sh.ill il l>PCJl lH special n);lgi~, r-o1.I c~ (m thi: purpose of taking t esarnonr and cmkmg reoommencbaoru co me board, wbtch rccommcndaaon!'i thL· buard may 11ct upo11i without further hearing "lbi:-sc spea:il magistrates may nm: be dc:ccecl or appom ced offichils ot' t:fl'll)IO)~~ or •h ,::CJm\l:{ lmt llh11ll lw ~d1:it:teu from ;i list of tho~I!' fjtt.ilified imfaid'u:ili woo :i.re willing m sen·c :iR !ipecia.l rmgt!'.U.1.rc:... :Jo-:n'lp lop.:t:. 111\1.I t!IL>clcd 4 •r iq1Jmh1Mi ,~(lid.al uf .a 1u1ng j11ri : .. dktion or of thi:-state" mar not scrrc--as -specia] rmgistrat~s . 'l'h.e deck of the lxr.ird shall .1.1111uall~• Ll.ocif uch inLlh·ulwils nr th f!i T !")rtJf-4:s~icm.al a,;ll~JdaCforu!, to m 11 'kie knnwn tn them that opportururi.c:s ro s!!'n•~ :i-s special m.agucratc-s i!.."09t. 11,c D c~rune:11t of Rc,,couc 1:1 h11U ptli\'tih.: :1 Li!II of q uithfit"d !111 i::fa l rJU~l't:rat,:,s to any county ,,.,j_th 9. population of 75,000 or Les$, ubii:ct co :ippropwcion, the dc.:pilftlllA:nl s.h2U 1ein1bun1t; ~m11lit:~ wilh .. rm1-.uL.1 1i nn r,f 75,000 o r h for j'lil)"Iru:ntli made: to $JXCW rn~stra[es .J1ppomtcd for the purpose of c.1.k1.,,g ccmmrn'Jf .1.,1 d m ilk ing i'CCOl)IJl'Ji.:11 d ,1Li m~!I lo lht' rnlu • ~djusttn1:nt ho~rd pur;uant to this. ~~coon . Tbc-depaume-m: shall escablis h a rc:asonable-range for p ayn'IQ nr s per ell.~!! 1 u i-f N!t·i.31 l'l'~~stn1 r b;is.-d rm i;u,rh p11rmcnC1< ii, nllM:-r t-"IJi.a111 • . Ri:t-iltl,' ts for rrimbunellliCnt of p-apncms ouraade th.is. r.angc s hall be Jus,nl1oo by the oou11ty. l f chc l.()[;'U u f ,Lil [~0 r!I fur rt'i1nh ul'l.'erni:-nt in ll)' year t'XC~OOS th~ amoum av:i.ilab]e puu.u.ant to th:is si:-ction. p-.ayrne-n15 to :ill counci.es -shall be pror.uoo il.(COl:'OL1lgly. 1 ( iJI coL111 I)' h.1v i1\g ;1 t,• •pu l~ri, m ,~~ 1h11 n 75,000 ii ,:'l, not aproi.n t a !-Jl<:C:W mag,istrncC' to ne2r each pc-tiaon. the person or pc:r.!OtU, dcs1,:n:atc.:d m hcar pcu l.l.Ol1~ ~fun! lh!! \·td ,J 11d jl~tment bo;ir<l <Jc t hi!.' ilttocm:r appo~ntt-o to a.dv:ist" the value-adim.tmeot bo:trd shall atte:nd rhe-tr:tlm ng pto\ idod putSU:1 n t T1 • !> uhsce1 iun (:3), r~n,lk,t:< 4 •f w l 1t!tber the pe:m,,, '\Vt1l1lc! nthecu.ii&e be ~quiRd ro ,attend. but shall not Ix cc-quired m pay t he rwaon ftt spc:c•bc-d m s;ubsccaon (J). ,\ sp,c:-cw 1"tr.i~ l~•e A.f')l1'4ii11 r !,!tl to h E"➔,r 1~n2 nf e21:i:-mprioM, r;l11i~11Lfic:illt1r~m , :i.nd di:-t!!'rmirun:ions I.ba t a change of O\\'ncrshLp, :i change of own!!rs lup ur co,urol, 4 ll' :i qmlifym 1mprovcme:i1.1 has uccurn;d sho1II l w; 511111iim,h r ofTI1,:o fforitt, l¼rwi.th no less thm 5rea~• 1..::11.pe:i:ieoQ! in 1ht: .irea of ild '"lllOle:tn tHa.tion A S()CCW m.igistca.te :ippaimcd to ht.."ar 1s:1uc.. tt:1;.trdtug the ,<a.Luarion of re:11 .:!I Lil re s li:i.11 I l'C :, i,: t11 ,~ n-rtified r~I e:s tate ap,prnisec with nm Les$ than 5 ,,em' ex~rif:11tt! in n-id p:rnpe:rty yaJuation . ..-\ s pec:tt.l. rn.a~t t:l re .appoontcd In h c.1 r j~~u ~ reg.inlin~ 1 ht< valuaci.on of t:1ngtb1c pcrsut1al r,rnpl.'!rtJ shall b,:-a des~aated me-mber of a mtiooallv IIC'COgIDZ~ :11'lpr,usi:-r'1, o~nization vnm n-ot less ch.1n 5 )'C:lt".i,' e:;;pcciCL\Cc lo r.rn~bl4! 11't!r.lmtal tmJt>l."11}' \'llh.m li nn. 7 527 Received On: 2/6/2023 5:40:34 PM Misc Petition No: 2022-00561 i\ pccit1I n1 tLgL'I r~•t! m :l!'C 1 noc ,,e 11, ,~ iden t o f the cooa.ty in wluch h e or she ~en •~. A speaal magistrate may not ~pr-cscnr a p ee-son ocfooc t he board r,1 a,1~1 La~ yc~r ilur irt g whid1 hi:: o r ,.h1;. has !4cr•.-~LL l~lat L14._r.ird a:.1 a 5p,edal m~trare. An appr.11s al mar not bl! submirrcd :i.s evtdcncc-m a ~tut: 21dj 1.mrna1c board m any yC;H 1.ha.r rlw r cr~nn w l,~, J1t'rf11m1ed the apprni1ml scr1:~s as a sp~c::ial magistrate to that value-ad1ustrnc-nt bo:i.td . Ikfooc appointioJ! a . Jlie:ei11 l n itiW~ 1 rah:. a \'tLh1e .id jtJl.'lmt'nt Lxi-.lcd '-' h3ill VC'ri [y thi: i;~ial mit~stratc's. qualifica tions. rhc-valui! a.d1us tmc m bo;trd s lu U al!llll.'C tlur r hc s d ccn f111 fl sp,c-ci.21 m agjsl m l e.i; is I ~:tiscd ,c4 ilt'l)' upnn the e:,;per.il'.'1lce a.m:l 9usli6Clilltions o f t he specinl mag1st r,il[e ':I n d is not in flucnccd by cbc propcrry :apfW-100-Tut: 1.1f>L"t:1,;1I rrt.i~tr,1 ti; . ~ ti ct"urat~I}• and completelr JH'l!"en't:-a ll tcs iimrJa.y and, in malung r«ommendat10ns to the \'alue adjus t mcm bo:1rd1 .i:_.u ll indu,.fo proposed fi ,1dLng:. of r.-i c:,, t;:4111 cl\JWJ1u; o{ 11!.w, and reasons for up holding o:i: O\•e:muning the: dcc:ermin uion of the ptL)jlci'I}' ;1J1 prajser. Th ex.Jlt'me of ht-arin_w; befor,c-ma.~trates and 11nr e< •m pt'mation of special magistmccs s hall be borne cnrce:-a.fr hs by chi! boa.r d of coulll)' crnnnu~iu rnn.:ts a11L~ ,~, ftf1bc hy the is◄:hool board, \\'lien :1.pp01mi~ s.pccw magiscr..1.1,cs o r when sche:<l ul.mg spt.:cbl m.:agtstnccs {o.r .:i.p«i.fie li c a ninv;s. th e h«acd, tht: board 11.ttomcr, and the board cl erk may not consid.u the doll ar 11moW1c or pcrce:m:age o-t' .:l11y ;i :'I. •·s:1mtm1 n~lui'1iol"I" n ,rnm1-iw n de\l by any l>J)t'Cml m~strnte in thl" t"LITT"C-n t y~nr n [ in llflJ' pK,'lDUS r~• 8 528 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 M•!'IY 1G+ Rustin Fironr. Sent: To: ,ec M.arty G.. Rust n Thu rsday, February 9, 2023 &:42 AM 'l')'nrrva rie' v~ue adJ'8tm 111t bo rd Subject Atti!di1:Mnt1;; RE: Pflilion I : 2.0ll.•00561 Type : OOR..01 • Re.al Property Va lu e RE: Petition t : 21322-005i1 T~pe: 00Ft_01 -Rea l Property Val w;! He11o Mr , and Mr$. Var!e , Good morning. Our VAB atto;rnev has reviewed a II c;ommunh:.atlon5 ra n d has prov\'l ded the· att~u:hed e ma i1 per· your r,equeSl~ We .are '11JJel"ldV "°°'d h·1.11trns tht da te for mlW!! VAS ft J meeting. 1nd we wiH provide· lha:t dam· to vcu oi\Ce• n h.a'S bten linaliud, The VAB Attorney absol1.Jrtel",1 ens:1.Jrr-es t hat ,all or your c:ommunk.atlo.ns, wrn be provided to the Value AGJu:s.tmen t Bo I'd durln tl'le fina l fflftlin;. forr bolh of your petitfons. let u:s lknow rf yeu nt.ed, an',llh l else, Th ank you, \ ,.r--r Marty fCH" VAB Adm lm 3'rl.a.rty'.Rvstm BMR S.u pernsor v,a.e Project n;,,ser omce-: 2.39 .2s2..s399 1Bkl1 F, 41b 81r. Surt~ 401 marty.rusti11@come11:clerli:.com IFl"om: lynn11arle <lynnvar le@bellsourtn.net> S.n t: Wednesday, Feb riualif a. 2023 '9;20 AM To: M.arq, G. ~ustln <rtllfr\'MVS:llln@ccmer;kr\,eom> S ubJkt: Re: Petition It l.022-00561 lype: OOR_Oi -R.eaJ Property Va lue tfl"\.-_ U l'J .J--11~~ f .fl I t" . --t .... ~~ ~o\\o-P ' \ ~ J. ,r.,.t-• EJdarnal M1 ••= Please use autton when openlns lttlchments, d1dclna Inks. or rep9'tfna to tin messap. the o utcQme 1, not 1he [ss111e. the fed lhat I was not able to Sl,!lbmlt lll!buttal ,evidence and the Property apprgisera office was is a violati~ o VAB 'heatingi ~s a nd my due pr,aoeH riglrt1&. tMl.en Is, 1!11 actual VAB heanng !for thMn to ll'ftYiew 1he mag trate reoommendation . U'tu:fer bldai law it is my ngl'il to al:taAd 1h11 hearing 11nd your obi grion to ntMlfy me of the lime and d ate. ~M facwQ.T-d my ema.l lo the actual board members lbeeause the)' are no\ llh:1,ted oo i!he clert of QOurts webs~s. please ial&O provide me the direct comrnunl~on Imm tne VAB at:1ome1 fer my reOOi'thi. O n Mooday, Fetruel!Y e, 2023 1~ 05:35·56 ~ GMT •6 , Marty G. RIB1ln <ffllflY.tn..1sli n@wnerclerk com> wrote: Dear Mr. ar'KI Mrs. Varie, We ar,e In receipt of your email contesting 1he Special Magjst rate ~s recommended decision and request for reconsideration, .a nd have forwarded the same to the attorney for lhe Coll er County Value Adjustment Board f'VAB"). The VN!J attorney reviewed your email and !has adviisecl ttJat, at this time, 1 529 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 lhe appropriate venue for any f'unher recourse with regards to lhe vai l ue for the subject pa.reel wm be via th e Circuit Court. Filoridai Statutes dictate tile ,appropriate parties to, any such adiio111 a!'ld a Memorandum s, enctose d, which add'resses U,e iss ue of recourse after a .Specia l Magistrate .s ubmits a recomme nd~ de-els on to, the VAB and/or ,aft:e:r the VAB, rend,n a final ctec isron . VVl'lite we u nderstal'ld that you may not be p leased witl11he outcome of yo u r appea l, we lhave full failh and confidence i n our Special Magis l:rates ' abllities to review petition record',s, .and render ,consistent ana compUan t recommendations to ·the VAB . S in:cere1y, V/Jf.B Administration Marty Ruatln BMR S1,.1 pe_rvisar VAB Pro«ect M nag:er Offloe : 239-25:tMl399 imJiY,rus.tio@o;M]leacts cam f rom,: tynn 'V:Br1e, <t,innvarie@t;,en,ouu,,neJ> Snt Mond~, Febn.ra,y 16, 2003 12:38 PM To : Many G. IRusli ~rnattr Mllo@eomtfdar:k&omt: &te:m,kelle[@1brldaw,nue f,9ffl Subj~: F'e Jon!#: :20"22-00561 n,pe; DOR_o1 -Re Pmperty Vahle Oeat Value Adj ustment Board. VAB ettomey end membera, I IIITI wrilln; 'to reci st a fflC:OnifdleratlotJ of rf1V bearin g. I believe I did not reot!live a fait' he -ng alfid far ' · · raaliiOns o utJl ned in 1h'i$ Jal.1sr • do not believe the msglsnte conducted ffie nearing c:o nsl1te1Tt wltl'I otl'ie, lrlearl!'lln I etso COl'fltend 1hat 'M heal'lll'lg was !'lot l'teldl rn aa:ottlance :o the Fl0rida state statute lh8'. g0¥Brn& these l'tearingis. Molit lm~y I was not a ble to submit my 111:ebuttal eif.td en0t1 Ota!: was key o proving 111)1' case. My t el:Mtal evidence was on'l)i allawad to be subnitted if u,e PAO had 110 obj~tion a«:orc1 ng to the m!;llgll!;ll fl!te. ~ was co111stantlf told '!Mlit 1 could end eould not talk about 2 530 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 I would ask ·for a mew h ea ring •n ·rron, ot a nor, bias magi&trala. From tl'le OiiSe't the magis!rale ,e;l(pre$sM no in -er est in Ye,ifylng PAO itrr.1idBnDB. He alb--ed the PAO to ,n,ror.1 -.ic:e r-ebutt I evwderice wl~0u1 gltlngi mo inc opponuruty ,o object The mitgls.1ral& did not allow me to in .ra ~ evidence Ir! retiutta, to lhe PAO e-vldenoe-that was provided 7 day~ prior to the lileii!ringi The mi.gist.fate Cl idl nG1 tact ch-ec'k any orthe· PAO i~ial evid~noe or rebufta evidence . My r,eby_lta l i!MCle nce shQWed severe I e~ nu.slakes made in -a ~les appr,oach pre'!ll!lnted by Ebe PAO !but ~his was. igno1,ed by l he magirtra.1!. Magistrate Jonas said "adJust,nents. appeared r~a~ and well supportl!ld". Maglwe1e JOMS h .s not riumetated l:ru! evidence n-e ts relying on from the ?'AO in ihis Dect!!LQ111 of the V aq Adj us1ment IBoard (the deci!lion j. M1;3g1~trate ·find .ngs Cll d noh ndicats bow IM po a uactl)' campfied w itti a1I8 cIT s oon as rll!q,uired b:, Fbi'ida s.1B1ue by 19'1.301 and in tu m 19S ,01 , H a. o did not let rn& r,r od'uoe evidancc to prove tne app,al5Cl' used prac:~ tnat are dilfer&nt thBlll l he appr,ais.al pra clilees ~enerally-@PIICl<I by 1M PAO o oo mp bl& p«'O PBl11es w,tnlr, tl'le ~county . The magistra tes. decision did not include, 8 of U:te Colier ctJUJtty prooef\Y apt,J~l$eP.! ,,eP1{esenlcd ~l tn !'tearing tie on'!l11ed Annabel Ylbaeeta, Maryanne Gtl!lger andl one Q'lher oamrnerei1;3I appraiser in hi51 l ist o r ~ppq111ser:s. pese-n t In the magl~rates "Flndlrigs. ol 1Fac1.• he quotes Iha, the F lorida D epartment of Revenues stati!llical amll·)•sis incficated a 46¾ incre,ase In Co'!Iler 1Cour,1y Yilbleh r,ot P')'b li c:ly av a.itabl e documenl nor is ii ~c to neighborhoods. Msg1strate Jo na51 said that he did n.ot ca r'e &bout property dosililg dates ha, an cared about oonb:act dates. Mag i'Sttate Jona.1, is a qualified as an expert! witness In co11Ier co.1.m'Y circuit eourl I belelve-lhls u. a oonlllet ol lr,,erest See a:ttached deei&roo wher,e magistrate lorra Oube allowed pem1 uoner to use e s.,-se:ssedl va n her d~ermlnE1 lioo 111 our orig~I petjllon we lnd1cal&d tl'lat we wau ll9Bd 120 minutes mo present gw; case. We were cut shnr'i at 120 minutes from 1he beglnmng of the nearing Wflleh 1r.elu deel lhe· time the PAO pn;.s,:n ad tneir case They were giYa il as muc h t e as ll'ley wanted. 'We did not g el ~he 120 m:nutes we needed 10 present wr ea,e. We Ylef<e to1d ,o ie:iv e al~r 12-0 ~utes In 1ot I I be lteve I did nol receJve my due PfO()ess and -tnat the Value aa,jus'lmen t board should not cer1ifted Iha ~is1ra1ss rieeormmenda fion . 531 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 Thank you er you oonsideraoo n, Nick and L:,nn Var ia- Thlg &1ectranit con'lr'l'l ul'\JcatiGl'J contains in!ormatioo intended ~ly for 'lhe named eddres.~ets.). If you hsve received this oom~nlcaticn in error, pfHS!c l'oiwaFtll the em in its e ti~ ra Cl.ed.'s Office at po ffiertlerk@colli e![tO I .wm and detete the ernarl. Und er Florida L:i!'N, email add resses are DUbte 532 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 Marty G. Rustin From: Sfflt~ ilio~ Cc Sub~t: Altadlim.nt1~ Goo d oi·~ernoon. Law Offir;e of Holl)' • Co:11,b-:,, IPA < hoJl~,co bylaw.corn> M Ondil)', Februaf)' 6. 2023 3:53. PM Marty G. Ru sli n v-al y affJustmt1nt board RE: Petition #: 202b005151 Ty pe: 00~01 - Real Prop,etty Valu e Memo Re VAB rl9h1 to acc.ept ,,e,:::omme,uhit lon -Colllej!' 2023 .pd f I h,,v~ ~ed t he infotm ali0:n bekiw, and I sugg,e:st t'h al. you [provide the follow Ing {see befow l Ito Mir . Va ne. al a ng w ilh t he a,t ached memo. Dea r Mr. Varle. We ar,o in tec.:rpl or'fowr oman ront s st in g die :Special Magistrate's reco mme nd'~ d eci sion and 1req 111 es t for re<:(Ul sl deraUon, and h ve roIW.ai rded t he n rn t tow attorney foll' the Coll ier Co unty Vatue A djustmen·t B~rd ("V AW"l . The1 VA6 iilltamey rreviewed your e mall i;llnd l\il$ &dYl5edl fhilll, :at Ibis t ime, lihe ap pro pr iate ven _ e f o r any further re<lO Uni.e with tieg.a rd!. to t he v~ IU!r' fo r the s1i1 bjec t parce l w i I be v ia the Circuit Cou rt. Fla rida ~t a-t.ut e s d ictat:e th!? apprapr;i a te parties t o a n v s\Kh 1ctlon 11'\d I M-em0-11nduPi Is t-i!!doscd, whli:11 addir,es:s s Ille i5lsue of re-cou rse wher S,pCCiill l M aeistratt s u b mit!. a r ec:am m ended d ecision t o lhe V.A B 11;nd/o r a fte r t he V AS renders a1 fi na l dl ecis ian. W h"le we unders~and th111t you may lf!I0 t be pr~He d with t he out come of vou r appea t we havs f u fa iltl and ccmfidt:!ln.ce in o u r Spec ia l MagistratH' abilities t o re1t1 iew peliltion r-ecords _nd irecnd ereonslstent and comp liant re co mmendations to •he VAB . Sll'ICell~l'J', VA8, A dm lnl.5otr41tl0 n Hally E. Cos;by w omce of H'C lf\r E.. co.s by, P.A. 602: Cenier Road Fo rt l\ofve~. Fl o r ida :B907 (239) '931-0006 ~2:3 91418.-0006 H.a xJ T1his ,e lectronK mess;ag~ t ransml:s.sla n a nd a ny 11-soc te d fl es; 1m'J/ot anactimenu c:o nta li\t rnromt1-1r1Jo n from l h Law Office af Holly E. Co1o byJ PA. thil 1:s, ton sidiered confidenlial o r privlleg,e d . T he info rmatio n is i ntend e d solely for t he rt:c i,:)ient and use by any olhe r p arty ts nor a uthort~ed . If vo1,1 41re n o t tih e Intend ed re-clplent be .aw i:tre tihat 41ny dll-Closuile', copy i'l'\g,, di~t ri bulia n o r use of ~he w ntents of t hl$ nrorm.a t lo n 15 pira hl blt ed . If vou h.a'rJe rec lved th s e lectnmic t ra .nsmlssian rn error. p l e ase p e r m.a nent !',' _. le,e t l'lls l nforrngit ioni 1 n d riolify ~ immedlately by tel ephan (239'-9):!l·OOOc], or by e l ctto nic m.iil fh0Uy@cpsbyj,1yt.e12rol. Additionall y. ho~r, Fl orl da h a s a very bro a d P~bl·c 'Records Law. Most writte n comm unk atlon s ~a o r from St.a t e a d Local Offlcla ls r egarding ~tate or Loe.al buslnH$ are, p u b Oc records ;wa l la b le t o l he pu blic. !lnd met1i1 u PQl'I request. Your ,e-mall co rn munieatio11u m ay t h et •l!'ra 4:! be subject to p ublle d~losure . T '1 ank You , From~ M att y G. Ru stin <m arty.rustin@oollle rderk"com> S.nt : M a nday, February 6, 2Cl 2:J 12:.53 PM 533 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 lo,: "holly@~~bvlaw.i:om 1 <hol)y@c:osbyta,w.~m;i; ,((:: val ue adJwtrnent board <VAEIO.EA'K@col1ifrdi!!1ik.com> :SUbJKt: IFW: Pet ition i; 2A"22-00561 Type: OOR,_01 • Rea l 1Property varu Hello, Ho lly. Good illl'ternoon.. PietH see t" mall from Nick & !Lynn Vari e related to tt he hearln,g and reccrnme ndatJicn for· IP,e lition 2022-00S61 . ~ lriave akeady d i rected, them to lhe r De eb Ion ~cornme,ndatlo Ill document and the le-11l r't'l,n.ed to " ~ step s via Circuit Court, This e m ail came after thilit d ir ection was gi\1en. Ple-ase advi se r,elat:ed to 1re.spcn se and/er next steps. Thank you. Marty Marty !Rustin BM A Su,pervkor VAB, Pr'O[lect Manapr i'Jffic@ ; :B9·252-8399 Bld1, F, 4 Rr. 5uite 401 m arty.ru!oli n®co lliertletk.corn From: Lvnn Varie <ly nnvafie@bellsouth.net> sent; Mond'ay, Febriuacy6, 201~ 12;38 PM Ta= Mairty G, R\:15 n -rJmarty,rys.tln@r.oJIIDiffrt.cogp,; s.lty,e ,heller:@floridi,[J'rtlOWt ,com Su bjeet: Petition ilt 2022~61 Type = 00.RJll • Real Prop rty 'IJa llii Extm Mil Ml r ► P'"-use caution when openinl attachments, dialrW Inks, or rep..,._ to 1hls rnuace. Dear Va l UII!' Adjustment Board, VA8 attorney arnd member$, I a m writing to reques.t a reeon51lde1'11Clon of rny ihearina,. I lbelie'\n'e I did Rot tt-~~ a •fair hearrina and for th~ reasons oudinitd ·n t his l ett,er I do not believe t he mal!llstrate conau~ed tihe h ea rlnfi! consl$ten1 wLth other hearings.. I al!oO contend that the heari ns w s not ht!:ld i n .n:coli'dar'lal to the Rc r ida1 statl!! statute, thart governs these hearl nl!ls. Mo t Importantly' I was net able to submit my rebut,tal evid ence t hat w a s Ikey to proving my ca:s,e:. M y rebuttal evidence wason'ly al lowed to be sulbrr, •ted If the P.A0 h a no objectio n accor dll'II, to ·tM rna.s inra!Ni . I wa.1-i:onstandy'told wl\:it I co ufd and cowld DOt l'llk ,a bout. I would a:slt for a MW hHring m front of a non bias m i,,glstri~-fl'rom (he Oll$et t h e m1glstr~te expr~ned no lnte r:cst In v,enfylng the PAO evlde noe-, He allowed 11:he PAO to introduce teb111lti!II~ evidence without eNillC me t h:e o,pportunity to ob~. Thi!! rna~rate did nolt al l ow me te introduce e¥1dence In rebuttal to the PAO evl d-e!'l ce that wu i:,rnvlde-d 1 days prloir to t he h~arlng. The mql5-tritrt did flOt fM:l c~ct iilny of the p,o._o initia ~ l!!Y id'em:-i! o r rebuttal evidence. My rebmtal e\linde11.ce :sbowedl ! rter11 lilev mlst,alc.~_s made In the sales approach prese nted by t he PAO but 'this was orer:I by the mt t,ate. IMl81Stllk J'o n H -Slid "'adj ustments .a pp-ea red reaisoniib le anr:11 wel l suppo11ie d"'. Mal!llstr.it,e Jon1;115 hi;5 l'!ot nvrner.red 'the tvidence he is r etyrn,g ,on flam the PAO 1111 hl5 Oeclslon of the Val'ue Adjustrne1\t BOlll'd (tile dtti:sian). MagJstr~t-e find ng !ll dldl not indicate how lh poa ,e11:1cttv co i:nplt.!d with 111 s ,a it~rion H lllq u· e d 11'1' Florida statue by 194..301 and in t~ffl 193 .OU. He a lso tfd n Dt lei me· produce evidence to p ro1,1e the .ap pra iser used ~ctloes ti\ • art-difff-n:nt t ha n the apprai sal p radlces ge,neral ty ap~led by t he• PAO to comparable propel'lles within the urne county. 2 534 Received On: 2/9/2023 9:05:59 AM Misc Petition No: 2022-00561 The m agistrates decision did not inclu deall 8 oftne C.o l le r county property appr111l5e,r5 re,pre:llented 1t Che he.i!rlng. He· o-mittedl Annabel Ylb1ceta,, Maryanne 1Greg,e r and one other t-o mm ercial a,pµra f;s.e r in h1s 11:st or appraisers lJl re se nt. rn t he m agisntes UFindin~ of Fart'-' he q uot,e5 t hjt fhe Fl<:irlda Department of Revenues ,tiiUlstleil ~n.a1'f'$15 Indicated a 46% increase In CofllerGo unty wh ic ~, is not publicty 1,vai1ai bfedocunu1nt norr b. i t specrnc to r11c· borhoods. Ma,glslriite Jo111as Hild that h~· di d not tari!! about prapertv closing date$ he oflli\l cared a bo ut contra.ct da tes. Mlf;iS.trate Jonas is a qualified as a n ex pen w l1ne s~ n ~oll(e-r col nl)! ci rorl, co urt. I bel el..,e 1hl:5, 15 :a to nfllct of l111ter-est. See attache d de cision w he,e ma 8ls.lrate lorr1 ne Ou • aflow~d p ~ilio.-er to ti s.e assff.1-ed vai lue-In her dctaerm in1tio-n . In 011rr o r 11:ln al peitllilon we Indicated lihat we would 11eed 120 minutes to prt'se111t I.Yl, case . We we,e cut short at 120 minu t es bo rn lhe beginning ohhe hearjng wlrlleh lnr:Jude<i the time d'le PJl/0 presented t he-Ir cas:e. They we-re given aiS m ufh lime H ~hey wanted . W& dld1 ri ot &el the 120 mjnut e;i"We Jfll.l!e,ded,_to pu::sentou( ca:54!', We were told to l'ea,w after 120 m in utes in total I lbel eve l did nol receive my due p1100ess :i nd1 that t he Va lue adj ustml!!n.t board should not Clerti fied the maeinrah!S lll!comm e nda tion . Tha 111'1c you ro r yo-1.1 cons.l derallon, N ck al'td lynfll Va This e~lronic.communicatlon contains 1nfor.mati0111 lf'ltended sok-ly for the Nmecl addr'il'.!'sse~[s:~. If ,;cu hitve recnived l h is c0mm1.1n ·cat10n im, ll!rm r, p lease forwarrl the em~IL In Its entir ety t o ·the Clerk'5 Offlee ~t eofllerder1k,@oo llerder,k.eom .a nd delete lhe email Under Florida Law, eliTiail a ddresses t11re p ub llc. 535 Received On: 3/21/2023 1:08:04 PM Misc Petition No: 2022-00561 Marty G .. Riustia From: Marty G. Ru sti n Sfflt T« Cc: Tuesday, March 21, 2023 1:05 PM 'N ick & Lyn n' Subject Hello Mr. & M'rs. Varie. 11alue ,ndJ u slment board RE: Good afternoon. Thank you f ordairi fyi ng. Plei!l5e be c1dvl$1ed t hat vour oorre.s~ndence wlJ I be provtded to t he Va1ue Adjustm e nt Board when f~gally [Pe-rm [$5lt;lfe, wh lth 15 during a properl',' advertl5ed meeting, whlith wlll be he1 d open to Ifie publ't-The next VAB meeting ls sc'hedruled for Aprlll 17, 2023, d urll'\B which llme botti of yr;>ur petlttons a.ndl your co rresporu1en,ce w'ith VAB Admlnls.t r atlon wlll be-specif.c-ally ;-.dd re~_sedl . Slncr~ly, Marty fo r VAB Adl'ill'li n l'.rt talion Marty Ru$'1:i n SMR Su pervisor VA8 Pro je tt M1:mc1ger Office : 2:39-252 -8:399 Bldg F, 4 t h Plr, S.uitc 401 marty.rustin@cocl lierderk.com ----0 riginal Mes.sa,,ge--- From: Nick & l ynn dynn varie@bel l:s:ovt h.net> Sent Tue sdi!IV, M11r,cb 21, 202.3 11 :35 AM To : Marty G. Rust n <rnarty.rustln@oolller el erk .co m> Sul:Jjeet: ~: E:K.tema l Messa ge: Please use caution 'When ope nlne ttllohmen;ts., cl e~ t1g llnk-s, or rep1ylng to thl5, rne5sage, I <:1po logiz,e fur tile co nfo ~ocn. It w.11 an e ma,il rll!g,ardfing ti\@ h@aring,. Wtint0d to know if any ohhese emails have, been forward ed to anyvab member indiw:fually. Tha nks INitlc > 01'1 Mar 21, 2023, c1t 10:48 AM , Marty G. Aust fn <mc11ty .rustln@coll erc.lerf<.co rn > wro t e: :> .> Hello Mr. & Mrs. Varie, .), '> Good m orni n g. If sent by mail we have n ot received a lettedrom you to date. lnel',ll! haw bll!ftn Sll!v(!fi11 em 11 com municatiol'l!S from you that nave been inclu d e d, as pa rt ofth e record i n A.XIA. Plll!.:IM! provide what " Uer" ~ou ar~ refenin g to. Than'k you. > > Marty for VAS Ad mi nist ratio n '> .> Marty ,Rustin 1 536 Received On: 3/21/2023 1:08:04 PM Misc Petition No: 2022-00561 > 8MR S upervisor > VAB PfOj,t,C:t Manager > Office: 239-2S2""8399 > Bklg F, 4th Fir, Su ite 401 > marty.ru stin @collierclertc.com > > -•-Origina l Meuage-- > From : Lvnn Va tie <lyn nv-a r.e@bellsouth.net> > Sen t: Tvesday, Ma rch 2 1, 2023 10:08 AM > To : Ma rty G . Rustin <marty ,rustin@c-0me rclertc.com> > Subject: > > External Message: Please u se cautio n w he n opening attac h ment$, d ic king links, or replying to thl.s message. > > can vou confi rm the letter I .sent to vou was read by members or th e Valve adjustment board? > > This e le<tronlc communication contains info nnation intended sotety for t h e named addressee(st. If you have received this comrnunicatiOn in error, p lease forward the email in its e n tire ty to t h e Clerk's Office at comerclertc@colliercle r k.com and delete th e e m ail. > Und er Florida Law, email add resses a r e public. ' 537 Petition No: 2022-00561MiscReceived On: 9/26/2022 10:53:43 AM COLLIER COUNTY PROPERTY APPRAISER VARIE, LYNN 482 PEPPERWOOD CT MARCO ISLAND, FL 34145 Petition Number: 2022-00561 Folio Number: 56781640005 Dear Petitioner, ABE SKINNER, CFA You have filed a petition with the Collier County Value Adjustment Board (V AB). The V AB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www .collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing( s ). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness (es) to our office OR upload to the V AB Clerk's AXIA program (preferred) at https://www.collierclerk.com/axiaweb2022/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CF A Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www.collierappraiser.com 538 Petition No: 2022-00561Property Record CardReceived On: 10/3/2022 1:38:35 PMCOMMERCi.Al 5678164000/5 ~918!>~0000/6 ond iNi1li',Ti<iAi 11111 111111111111111111111 56?816400051 J . l . 539 Petition No: 2022-00561Property Record CardReceived On: 10/3/2022 1:38:35 PM(CO' OQIRSHII' 11£Cot10 I II I ~ HI 111111 H 567816400052 DATt OWIIDI .1111> ADOUU IALIPIIICI u. 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Uft.DJ'T'I.CO. 540 Petition No: 2022-00561Property Record CardReceived On: 10/3/2022 1:38:35 PM5fo 18/(:; '/0 b o -S PROP',:-;ny RECORD CARD COLLIER COU~HY, FLORIDA . CODE □ CONSTRUCTION DATA c Af<v, T MAP NO I SEC I TWP I RNG I PA~C(l NO. ___ BUILDING I i2' 314 9UIL01tjG J.J.2p • BUILDING _J!H.Jfl• ,.2.--2 T I I l I S? I I I I I I .I ! ! ! j ' I I I I I •. I I ROOF FRAM[ ... __ 1!_00MS ··-I II I I Ill /11111111111111111 I. Wood Stort' Unih suaoIv1s10N NAME t!ll-0 Cit. ' II 11111111111111111111 ... -Ill -Sr.ti_ ottlce !/,nite ! 2. Rt. Concretr Rooms \~A -... -, 1;;> ..._..,, cA·_ --' -5,g' ·-····-., ··-.... ..-~ i ··---·-····-·····-· Efficiency APh. 1~!?_~~---·: !. Netts Rm. Apta. --·-· ·---ROOf TYPE Rm. Aort. : .... j ;_ 4 ~·-···--······-Rm. Aoto-:-··· · -5678 1 6400053 SUB-STRUCTURE -~--.. .. _ -· -· ··-·. ' / ··-" ._:_ ' -She~ •...• ··-· '. . Slob I ' . I I G.ablt Notu ; l:,\q Ii;.•-~-1 ' .. p;,,,... Hip P\.UM81NG \ .;_,/ C:OntCnt.JOIJS Wei! Gomb<el Nont i ! .. Cone. Barnt. flooc-MonitOf" I Fi1ture& ' ....__,,,,,, I Ffoi1htd Baml. So.,tooth 2 Flxluru .. -----1 '·-1-··· -----··--· I Deck 3 Fi•luru NOTES ' Nc,IH NC>IU 4 Fii.h.t,.tl ._ ___ I i I .. I I ····-FRAME ROOFING 5 Fi,tur•• ···-~-~---_., __ ·--' ~:...i:!Sl.~I Roll FixturH ....____, ' --·· ·-·-Wood· H.av• Si>HI Rttl Roomo ! ! Block Shinolt1 r,ro Floor ··-· ... Tilt Comoo1ition 112 Tito Wolla .......... ' ; i I ,-~ ,_ --fut/ Tile Woll1 1 --.. .... I Brick Metol -···-~·-·-· ' : ! Rf Concrott Wood -I ' A1~tos ----I ---------. 1 ~L ..... _ I l'jo'" ...... .. i .. . •.. -1-Rf.Cone. 6 Slffl ·1 1 Tdr HEATIIIIG ! ~ . Stone ; Rf, Concrtre None ~--···--·· I I I I 8uilt•Uo._T ll.G S~am ' •, ! NolH ' I Hot Water ·-.. ... ' [ , ... ·r-----•----... ····-·--.j .... EXTERIOR WAU.S Notu Hot Air ' . ..! ...... Sh.othin__g__ ·-,--.. FLOORS ---... ·----""'!'"'---Unit Hoot or1 ' Unfinished ! Dirt J-t-Ele<:tric ....... -; : I i .. ' I i ' Roll ! i..§g!L ~H & AC -. I I ' --·••. .... ·-··· ,-·r·i ___ I· , SJ,ffl -····-· -· I Ooublt ··-.. i ELECTRICl!fTT ' i 1--l_ SniMlta ! Pin~ _L Yu ' ........... ··-· .. I I ... _ --~~~•ion_ Hardwood None., ·--! -..,----·•· -+-i I I : ~I Co,,e,.to ' EQUIPMENT ··-· . .i ..... . ... ·····---------· -I ------S!!'.~. -. ·····---lit♦ -~------·-Vtnl Fon '-------,,,_ -..... --·•······ .. Wood .:r~rro.a;z_~ ! C:-inklitr• 1--; ' --·----' ~ '· Tile ....... _____ ,. .... .. ' I Eltvoton ~---~ ·-'f-·-.. --·1 "i . ·-··--------' I ! Block Notu ~-. ...L ""-. I ~ommon Brie~ _ -INTERIOR WALLS 11c~. --· I I foe. Briclt U<lfini1Md I Air Condition 0 OOF-.... ·--... --·-+-I ·-l--·· Non. -··--···-Woll Boord :: ______ ~_ ·r· i ··--.... ---·-NO. P~Y. ADJUSTMEHT COND. ' ! Ceiling ; I I 1 i Pla,n Froot Plo1ttr I Noto I I : ; I I ••••F ··-··-11.,.,~ front Pl""ood. Pi;w Pon, INTERIOR 2 .... -.-......... I : Elaborat, Front furring -T..,. I I 3 I I f.lrywaJI Conditlon I ! l ' I Notn / I Nolt& Notn , 7 4 i ' ---1-..... ·-·· .··-' HO. STYS . SH. CLASS ll.REA so. 100 INDEX RATE ADOITIONS RtPL. COST ~~; COHO, ADJ. VALUE cu. I ' l ~ I ·-· ···---·-··----.... ---i ; r-1< i;;;-, .◄ Ji Olf..(f /'f'1 ~ ' i _$ t>A -I 20 /~1..? I k,, W, P16f--1 2. 2'1 ~-.,, I J( -;<ff i t~ ... , , '-M < r ~ 520 l/95'~ ACRES QUA~T:TY -TYPE OIME~SIOHS UNIT PRICE: D.F. C.F. PRICE P£R YALU£ O(SCR,PTIOH SOt.lloRE FEET FROffl fOO'r I l I r•o,1•n AbfU,tH ! I l'I.OTTEO DRAWN BY I DATE I I I i i IW«)()M CLASSED BY I llATE I I l i I VALUE 19 VALUE 19 VALUE.....:...:19'r---+--V~A~L_U_E_l~9-r---+-VTA~l~U~E:...;.19:.,-__ 4_v~A_L~U~E"--"19:.--, VALUE Ill ·--'=--><----'-"~..._------.----4--r-··-----. j. I' I ...... __ L_LJ.r....J,1£_...Z..!,!!_..1,_..L..~.!.!:::=.=:..J.....-l.....:Z~...J.oo~",t.,;JU..-L--.....J----L-..L.--..1,_--"------L..--...L.----''-----'-----'---'---.... --'---'----'---..i.---'----'----' 541 Petition No: 2022-00561Property Record CardReceived On: 10/3/2022 1:38:35 PM. ¼_,;, I'. £;~ ~ ~.,. ·~ ...... /7~/..,t/ LOTS 0110(~ .l'°',_."' OWMUtSHIP R!CORD 11111111111111 Ooltt 0'111[11 UD ADOlllU SALl ll'IIICI O.A. .... ~i ~--/,,,,. ( };·/,._✓>·.,'I'./. / .t:rl'ff:.. s-, lef /,-C-;4, >'I~ -, ff7 ,, w,,:b.-'1~ 7/t; --;? ~ /.>-Lr :;r/ t1C) 6o7 'i/.5..;> 567816400054 1-4 --,;'//,~-·-'-,.I,, :').f VYi-". tit:,-, ,,(_ f? l' . Cf uA\-~. , I -"-r,""',.._.,, :A ~: '"'~ -,:__ V. . -, )/, 1/;',,.. {ii/Jr, ~l:._•_'.->~f,.,,~ V,, .,),,--//.1 I . " . 'I. • -I) -// /) ~Jt-03 J '():,.,) Volo l'."1~ I %/4 rr,:;i, J:"A/~1/ird Av& ~ ,4,,.,,1,AOtN/$ /}11). o( /,/i,~ <2... u't'J \ "'/ lh ~)t -N-~ \J ,...,, /I"-V , -, IWIDOII O _PLOTTID □ un.un1. (O. 542 DECISION OF THE VALUE ADJUSTMENT BOARD 9$/8(3(7,7,21 &RXQW\ 7KHDFWLRQVEHORZZHUHWDNHQRQ\RXUSHWLWLRQ 7KHVHDFWLRQVDUHDUHFRPPHQGDWLRQRQO\QRWILQDO7KHVHDFWLRQVDUHDILQDOGHFLVLRQRIWKH9$% ,I\RXDUHQRWVDWLVILHGDIWHU\RXDUHQRWLILHGRIWKHILQDOGHFLVLRQRIWKH9$%\RXKDYHWKHULJKWWRILOHDODZVXLW LQFLUFXLWFRXUWWRIXUWKHUFRQWHVW\RXUDVVHVVPHQW(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) 3HWLWLRQ3DUFHO,' 3HWLWLRQHUQDPH 7KHSHWLWLRQHULVWD[SD\HURIUHFRUGWD[SD\HU¶VDJHQW RWKHUH[SODLQ 3URSHUW\ DGGUHVV Decision Summary 'HQLHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQLQSDUW 9DOXH /LQHVDQGPXVWEHFRPSOHWHG 9DOXHIURP 75,01RWLFH %HIRUH%RDUG$FWLRQ Value presented by property appraiser Rule 12D-9.025(10), F.A.C. $IWHU%RDUG $FWLRQ  -XVWYDOXHUHTXLUHG  $VVHVVHGRUFODVVLILHGXVHYDOXH if applicable  ([HPSWYDOXH HQWHU³´LIQRQH  7D[DEOHYDOXH UHTXLUHG *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision )LOOLQILHOGVZLOOH[SDQGRUDGGSDJHVDVQHHGHG )LQGLQJVRI)DFW &RQFOXVLRQVRI/DZ Recommended Decision of Special Magistrate )LQGLQJDQGFRQFOXVLRQVDERYHDUHUHFRPPHQGDWLRQV 6LJQDWXUHVSHFLDOPDJLVWUDWH3ULQWQDPH'DWH 6LJQDWXUH9$%FOHUNRUVSHFLDOUHSUHVHQWDWLYH3ULQWQDPH'DWH ,IWKLVLVDUHFRPPHQGHGGHFLVLRQWKHERDUGZLOOFRQVLGHUWKHUHFRPPHQGHGGHFLVLRQRQ      DW $GGUHVV   ,IWKHOLQHDERYHLVEODQNWKHERDUGGRHVQRW\HWNQRZWKHGDWHWLPHDQGSODFHZKHQWKHUHFRPPHQGHGGHFLVLRQZLOOEH FRQVLGHUHG7RILQGWKHLQIRUPDWLRQSOHDVHFDOO     RUYLVLWRXUZHEVLWHDW   Final Decision of the Value Adjustment Board 6LJQDWXUHFKDLUYDOXHDGMXVWPHQWERDUG3ULQWQDPH'DWHRIGHFLVLRQ 6LJQDWXUH9$%FOHUNRUUHSUHVHQWDWLYH3ULQWQDPH'DWHPDLOHGWRSDUWLHV '59 5 5XOH' )$& (II 2022-00561 Page 1 of 4 Collier ✔ 2022-00561 56781640005 VARIE, LYNN 482 PEPPERWOOD CT MARCO ISLAND, FL 34145✔ ✔ 1,236,745.00 1,236,745.00 1,236,745.00 1,063,010.00 1,063,010.00 1,063,010.00 50,000.00 50,000.00 50,000.00 1,013,010.00 1,013,010.00 1,013,010.00 (See Attached) (See Attached) ✔ Michael P. Jonas 02/01/2023 Crystal K. Kinzel, Clerk 02/02/2023 239-252-8399 https://app.collierclerk.com/axiawe Michael P. Jonas Crystal K. Kinzel, Clerk I I FLORIDA D D D D D D D D D D 543 Findings of Fact for Petition 2022-00561: All parties were properly sworn in. In addition, they were provided with an opening statement explaining the independent, impartial and unbiased nature of the Special Magistrate. The Property Appraiser’s representative indicated that the Property Appraiser and the petitioner both submitted their evidence in accordance with F.A.C. 12D-9.020. The Property Appraiser was represented by Jenny Blaje CFE, Derek Lindberg, Robert Epperson, Clyde C. (Jeep) Quinby, III, CFE and Maria Redding while the Petitioner, was represented by Lynn and Nick Varie, property owners, who were present at the hearing. The Property Appraiser noted the Trim Notice has not been revised prior to the hearing at $1,236,745. The Property Appraiser presented an evidence package as well as a market analysis addendum which was felt to be relevant and credible to the valuation issue and this packet was admitted as evidence to the record. Sufficient, relevant and credible testimony and evidence was submitted by the Property Appraiser to gain the presumption of correctness under 194.301 (1) F.S. The 1st through 8th criteria of F.S. 193.011 were considered by the Property Appraiser. The preceding was supported by the application of appropriate methodology and professionally accepted appraisal practices, including mass appraisal standards. The property, which is the subject of this petition, is a single-family residence located at 482 Pepperwood Court, Naples, Florida. Subject site improvements include an average quality two-story single-family residence with a pool area. The subject was built in 1984 and has a base area of 2,244 square feet and 3,418 adjusted square feet. The property sold for $975,000 on January 16, 2021. The subject is not currently listed for sale or under contract. The property appraiser did note that the subject was listed for sale on Zillow for $3,595,000 on 02/26/2022. The Property Appraiser presented a packet of information which included a summary of the parcel information, consideration of the 1st through 8th criteria, as well as a copy of the DR-493 form which indicates the Property Appraiser’s office considered the cost of sales in arriving at a value for the subject property. This was followed by a description of the subject property inclusive of improvements and site. Next, the Property included a Cost Approach with supporting detail and a Sales Comparison Approach with supporting detail. The Income Approach was not included which is typical for this property type. The packet of information provided by the Property Appraiser provided a value indication by the Cost Approach of $1,399,620 and Sales Comparison Approach of $1,559,000. The Property Appraiser testified to a reconciled fair market value of $1,236,745. The Cost Approach was supported with nine land sales. The comparable sales indicated a land value of $1,023,000 or $93.00 PSF for the subject’s 11,000.00 square feet. The estimated depreciated replacement cost of the improvements was provided at $341,620 with the contributory value of the site improvements estimated at $35,000. A summary of the Cost Approach concluded for the total property of $1,399,620. This was followed by a Sales Comparison Approach which consisted of a sales grid containing information on six comparable properties which included the subject’s most recent sale in January of 2021. Adjustments appeared reasonable and well supported and 2022-00561 Page 2 of 4544 included a market conditions adjustment of 3% per month which was well supported. After adjustments the sales prices per square foot of building area ranged from $379 PSF to $574 PSF. The Property Appraiser correlated to a market value of $456 PSF which provided a value estimate by the Sales Comparison Approach of $1,559,000. It is also important to note that the Level of Assessment Addendum submitted by the Property Appraiser included several market conditions adjustment factors as follows: Florida Department of Revenue statistical analysis indicated a 46% increase in Collier County for improved properties from January through December of 2021. The analysis for vacant land in Collier County showed an increase of 45% for the same time period. Collier County Property Appraiser data indicates an approximately 6.0% per month increase in 2021. A market conditions adjustment of 3% per month is utilized in the appraiser’s valuation analysis. In cross examination the Petitioner stated he didn’t agree with this adjustment. The Petitioner provided a packet of evidence. The evidence included four closed land sales from February 2021 through October 2021. The sale prices ranged from $36.82 PSF to $51.76 PSF. The Petitioner concluded to a land value of $474,442 or $43.13 PSF. The Petitioner further stated the home was a tear down but as of the date of hearing the home still is being utilized on site. No analysis of the comparable sales was provided and the Petitioner later stated that the improvements have a contributory value of $200,000. Upon cross examination the Property Appraiser provided a map of the land comparable sales showing the appraisers comps were the best comps available in the market and the Petitioner comps were inferior in location and frontage. Petitioner spent significant time talking about statistics and assessed values which were not relevant to the value of the subject property. The Property Appraiser submitted an analysis of the subject property utilizing the Cost and Sales Comparison Approaches to value. The Property Appraiser also provided the Level of Assessment Addendum supporting the market conditions utilized within the valuation analysis. The Petitioner provided the four nearby comparable sales. However, a cost or sales approach was not provided. Based on the quality and quantity of information presented by the Petitioner, it is the Special Magistrate’s opinion that the quantity and quality of information presented by the Petitioner does not rise to the level of overturning the Property Appraiser’s presumption of correctness. Conclusions of Law for Petition 2022-00561: Florida law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011. Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011, Florida Statutes, 2022-00561 Page 3 of 4545 and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by providing the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser’s just valuation does not represent just value; or (b) the Property Appraiser’s just valuation is arbitrary based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same country. In this matter, the Petitioner failed to overcome the Property Appraiser’s established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that the Property Appraiser’s just valuation does not represent just value. Therefore, the value should be upheld and the petition denied. 2022-00561 Page 4 of 4546 '53257 5 5XOH' F.A.C. 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Jtrna tj:)n • SQn"I! r'l't tglJI ~ 11'111 Wlll J1ni II~ 1H 1!1 '9U!BSSm:Ml t are ; " e • a~e or ttaM f! t t.~ :-.., 1:1 soo09es • et ~ain tran..afe upr..in tt: 1 ?n 1 c~ iBITT trer-ife.i:s wh 1:1n tr -~jmil pel'Stlns ~re e 1 led lo Che hom e tl ·1d exemP'J on ti,:itr, bi'. f:,re a r,i:t afte r thti tr~ ri~ I~· For it exc pt io ns . Sfll!t .s. 19-11 S! F. 8 ---·-- l 549 Received On: 12/5/2022 1:10:52 PM Petitioners Evidence Petition No: 2022-00562 CaU~ Cl1111'il)' Jup,,,y ,\ppmm Collier County Property Appraiser ISA1,l0Bll, C.U: E ~ 1,.,11.,11111; ~ Q,.t Cl"l: ~Mla.M~1' IJ.U'Oe ISl.t'lt' 1 L :Ml 41 lt.\tttlt v.11 2024 f l022 l =-..:.~-..:. .. ~=~--1"1--•· .......... _._, .... _ ~1,tU l,lU,al ""' __ _, __ , ___ .. __ ,..,....,.,...._t.-■ll-,._.,_.,._.,_.,, __ · ---.. .-ir.;-~...,._..,_. .. __ ,._...,,, UIPZ' ,i,:q r:: , AA •·rfWiiSifrBMH c c«l.Mil" CatJJIIM2' COLINoll' T~o,!; ,l;JlloOll"ill:i . ---■ .... ;,,..i~--.......... la '':'.I • r-. ·-0\&.1.--...................... 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IM..r~ ~ II\, ~1B ~ I mmt l'I. '4TM IIOIIT CUTIIJC:T~ fQIIMiil,., -C'WI.ID. .., a.GIi.Mn NUI IIUI.K "",,, N --l r ::a;.u""" ..:&llill1'J r;a N'I'~ Ii 1411.11111l■.lt1W1U, _. "°"'11 "-~ I'll,~,,.. ... »-1111:1 • 1 • l • , t ■ ~ s O 1 , 550 Received On: 12/5/2022 1:10:52 PM Petitioners Evidence Petition No: 2022-00562 -- I I ~ -~ li ti1li 111 !1 lil1]l bt 1 0) jJJ11~1 ' :t·i C: tl JI I 1· t 1 p l i Ii t1 j\JJ ·-:c--0 ....... It 1 iJl 11 li 1 0 ·-C: -il ·-1J •• 1.1. 0 _o l 1· J . . • ' If) • • • ~ -+-(}) 0 If) ~ 1i • I,,_ --+-l •!t,1fi (1) ::) I,,_ 1j)!l Ii I~ t • Or::: ~ .. -0 '!Jf'1 jf, l' '·' c:: \[) 1{1,11 111 ~ft !tl1t ::) iitr1 i 1•~ ti, Jili~ ... l,lJt!1] J 1,l :.: 1lt *:j~ ~1-!1tfi G V ~JJ1 · · 'li -,;; l"t .. 551 Received On: 12/5/2022 1:10:52 PM Petitioners Evidence Petition No: 2022-00562 J, tt-111 •, 1 lflttirm■rllm EetL1m to home fJil~ PROPER1Y TAX EXEMPTIONS; UMITATIONS ON PROPERTY TAX ASSB"SSMENTS Reference: ARTICLE Vrl, SECTIONS 3, 4, AND 6; ARTICLE XII. SECTION 27 Summary: vrew ~"Text(~ --- This revision proposes cha.nges to the State Constitution relating to property taxation . Wth respect to homestead property', this revision: (1) ncreases the homecStead exemption except for school district 1axes and (.2) allows homestead property ov,mers to transfer up to $500,000 of their Save-Our-Homes benefits to their next homestead Wtln respect to nonhomestead property, this revJslon (3} provides a S25,000 exemption tor tangible personal property and (4) limits assessment Jncreases for sp&elfied nonhomastead rea property except for school distriet taxes. In m or,a datai I, th[s revision : (1) Increases the homestead exemption by exempting the assessed value betweeri $50,000 and $75 ,000. Thie exempfon does not apply to school dlstr1ct taxes.. (2) Prov des for the transfer of accumulated Save~Our--Homes be'leflts. / Homasteed property owners will be able 1o lransfer their Save-Our--Home. s benefit to a new homestead wlthln 1 year and nol more than 2 years after relinquishing theirprev ous homestead; except , If this nt,fsion Is approved by the electors in / January of 2008 end If the new homestead Is e&tabllshed on January 1. 2008, the ... previous homestead must have b&en relinquished In 2007. If the new homestead ' has a higher Just value than the pre'Jlous one , the aocumulated benefit can be lransferrad: If the new homeslead has a lower Jus1 value , the amount of benefit transferred w111 be re.duced . The transferred benefit may not exceed $500,000. This rovisiori appl les to al I ta,es. (3) Authorizes an axemptlC1n from property ta:ices of $26 ,000 of .assessed value of ~ tangible personal property This provision applies to all taxes . / J ) "ap• 'fd,:,1 ■ dlC>1"11..myl ocl:'1.ccrr,~nlti;a!lv11,titlc Llil,up7:~.oun1-n:·.?.s-tQ01.:.,1 •!.l!I-l ;:,11;• lore 552 1Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PMCollier County Property Appraiser 2022 Value Adjustment Board Information 2022 VAB Petition Number(s): 2022-00562 Property ID Number (s): 56781640005 Property address: 482 Pepperwood Ct., Marco Island, FL 34145 Market Value: $1,236,745 Assessed Value: $1,063,010 Taxable Value: $1,013,010 School Taxable: $1,038,010 Property Owner: Lynn Varie Representative: Routing Preference as per petition: U.S. Mail E-mail address: lynnvarie@bellsouth.net Mailing address: 482 Pepperwood Ct., Marco Island, FL 34145 553 2Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PMWitness List Witne.ss who may testify regarding infonnation about this petition may include one or more of the following: REPRESl:NTING ABE SKISNER PIIOl'EIITY .IPPIWSEFI COLUEA COUNTV WWW com■rapprai,et com Al!.PA.ESENTING ABE SKINNER PROPERTY APPRAISER COLUEA COUHfY IIWWW,c:ollarapp,aiurccn REPRESENTING ABE SKINNER PROPERTY APPRAISER COLLIER COUNTY wwwcollie111ppra,ser com REPAe5ENTING ABE SKJNNER PROPElrTY IIPl'AAIS£R COLUER COUHTV --CllllleiapptlliSBI W'I\ ANNABEL YBACETA OIAECTOA ueMPTlOMS ' CUSTOMl!A SERVICE OEPARlME'NT$ 3950 RAOIO ROAD HAPLES F~ORIDA '.14104•375-0 PHONE (239 2S2 8804 ~A)( 121'1) 2~2 201 • ,yo.ceta@cOlierapJ)rals.a r c;;cm JENNIFER C. EARLE SUPEIMSOA EXEMPTIONS 0£PAATMENT 3850 AADlO ROAO NAPLES FI.OAIDA 341~•3750 PHONE 1239) 252-tl46 FAX (239> 2$2•2011 Jurlltalcioa.,..,_com JIM M\'SZKA EXEMPTIONS INVESTIGATOR 39SO RADIO ROAD NAPLES FLORIDA 34104,3750 PHONE (2391 252-81-43 Ft,Y. (239) 252•2071 pnyszka lf00llie1appra,ser com MELISSA REVOREDO SUPcMVlSOR CUSTOMER SERVICE DEPARTMENT 3950 RADIO l'I~ NAPLES, FLO~IOA 34104-3750 PHONE {2391 252-8111 fl,)( 12391 252,2071 -••conilfapp,r.-r com Wood & Stuart, P.A. "110tre-;,•I L.., Go)l<l'<l -.wooc1 .It t ~ Sh,a,t 19,IJ I< •6 J~w-, PO S.,, 198T 8,1V,el~J2110 1:1M101~00 Fa , 1:wi .,r.~,. 554 3Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PM120-9,021 Wlthdr11wn or Settled Petitions; Petitions Acknowledged a, Correct; Non-Appearance; Summary Dlsp0sHlon of Petitions. (1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-4UWI is prescribed by the department for such purpose; however, other written or electronic means may be used. ronn DR-485WI is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal as one of the following: (a) Petitioner agrees with the detennination of the property appraiser or tax collector; (b) Petitioner and property appraiser or tax collector have reached a settlement of the issues; (c) Petitioner does not agree with the decision or assessment or the propeny appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board process; or (d) Other specified reason. (2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter. (3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct, The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct. (4) If parties do not tile a notice of withdrawal or notice ofacknowledgemenl but indicate the same at the hearing, the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection {I), (2) or (3), or sentement is reached and filed by the parties, at any time before a recommended decision or final board decision is issued, the board, special magistrate or clerk need not issue such decision. The board clerk shall list and report all withdrawals, senlements. acknowledgements of correctness as wilhdrawn or settled petitions. Se1tled petitions shall include those acknowledged as correct by the property appraiser or tax collector. (S) For all withdrawn or settled petitions, a special magistrate shall not produce a recommended decision and the board shall not produce a final decision. (6) When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their anendance and a good cause request is not pending, the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section. If the petitioner makes a good cause retjuest before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used, is issued, the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set BSide and that the hearing should be rescheduled, or that the board or special magistrate should issue the decision or recommended decision. (7) When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or special magistrate should issue a decision or recommended decision. (a) If the board or board designee finds good cause for the petilioner's failure to appear, the board clerk shall reschedule the hearing. (b) If the board or board designee does not find good cause for the petitioner's failure to appear, the board or special magistrate shall issue a decision or recommended decision. (8) Decisions issued under subsection (6) or (7) shall not be treated as withdrawn or settled petitions and shall contain: (a) A finding of fact that the petitioner did not appear at the hearing and did not state good cause; and (b) A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. (9) Copies of the forms incorporated in Rule I 2D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Aulhority 194.011(5). 194.03./(J). 194.034. 195.027(1) FS. law lmplememed /93./55, /94.0JJ, 19-I.0J2, /94.037, 213.05 FS. History-New 3-J0-10 555 4Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PMllD-9.024 PNlceduteS for Commencement of a Hearing. ( 1) If all parties are present and the petition is not withdrawn or settled, a hearing on lhe petition shall commence. (2) The hearing shall be open to the public. (3) Upon the request of either party, a special magislrate shall swear in all witnesses in that pro<:ee<iing on the record. Upon such request and i r lhe witness has been sworn in duri11g an earlier hearing, it shall be ~fficient for the special magistrate lo remind the witness that be or she is still under oath. (4) Before or at the start of the hearing, the board, the board's designee or the special magistrate shall give a short overview ~rbally or in writing of the rules of procedure and any administrative issues necessary to conduct the hearing. (5) Before or at the stan of the hearing. unless waived by the parties, the board or special magistrate shall make an opening statement or provide a brochure or tll'lpayer information sheet that: (a) States the board or special magistrate is an independent, impartial, and unbiased hearing body or officer, as applicable; (b) States the board or special magistrate does not work for lhe property appraiser or tax collccior, is independent of the property appraiser or tax collector, and is not innuenced by the property appraiser or tax collector; (c) Slates lhe hearing will be conducted in an olderly. fair, and unbiased manner, (d) States that the law does not allow the board or special magistrate to review aoy evidence unless it is presented on the record at the hearing or presented upon agreement of the parties "1'lile the record is open; and (e) Stales that the law requires the board or special magistrate to evaluate lhe relevance and credibility of the evidence in deciding the results of the petition. (6) The board or special magistrate shall $Sk the parties if they have any questions regarding the verbal or \Wilten overview of the procedures for the hearing. (7) After the opening statement, and clarification of any questions with che par1ies, the board or special magistrate shall proceed with the hearing. The property appraiser shall indicate for the record his or her determination of just value, classified use 11alue, tax exemption, propeny classilicatioo, or "portability" assessment difference, or deferral or penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed value, the first issue to be considered is whether the property appraiser establishts a presumption of correctness for the assessment. The property appraiser shall present evidence 011 this issue first. (8) If al any point in a hearing or proceeding the petitioner withdraws the petition or the parties agree to settlement, lhe petition becomes a withdrawn or settled petition and the hearing or proceeding shall end. The board or special magistrate shall state or note for the record that the pctili011 is withdrawn or settJed, shall not proceed with lite hearing, shall not consider the petition, and shall not produce a decision or recommended decision. (9)(a) If the petitioner does not appeat by the commencement or a scheduled hearing, the board or special magistrate shall not commence lhe hearing 1111d shall proceed under the requirements set forth in subsection I 2D-9.021 (6), F.A.C., unless: I. The petition is on a "portability" asse55menl difference transfer in which lhe previous homestead is the subject of the petition and is located in a county other than lhe counly where the new homestead is located. Requirements specific to hearings on such petitions are set fortll in subsection 120-9.028(6), F.A.C.; or 2. The petitioner has indicated Iha! he or she does not wish co appear at the hearing, but would like for the board or special magistrate to consider evidence submitted by lhe petitioner. (b) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk Bild property appraiser before lhe hcari11g. The board clerk shall: I. Keep the petitioner's evidence as pan of the petition file; 2. Notify the board or special magistrate be fore or at the hearing that the petitioner has indic.ited he ot she will not appear a1 the hearing, but would like for the board or special magistrate to consider his or her evidence at the hearing; and 3. Give the evidence to the board or special magistrele et the beginning of the hearing. ( 10) If the propel1y appraiser or w collector does not appear by the commencement of a scheduled hearing, except a good cause hearing. the board or special magistrate shall state on the record thal the property appraiser or tax collector did not appear at the hearing. Then, the board or special magistrale shall request the petitioner to slate for the record whether he or she wents to have the hearing rescheduled or wants to proceed with the hearing without the property appraiser or tax collector. If the petitioner elects to ha11c the hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing withoot the propeny appraiser or tax coll~tor, the board or special magistrate shall proceed with the hearillg and shall produce a decision or recommended decision. ( 11) In any hearing conducted without one or the parties present, the board or special magistrate must !alee into coosideration the inability of the opposing party to cross-examine the non-appearing party in detennining the sufficiency of the evidence of the non-appearing party. R11fe11takingA11thority 194.0Jl(SJ. 19t.()J.J(I). l9J.021(1) • .2/J.()6(J) FS law lmpfem1t111ed 19./,0JJ. 194.012, /94.0J./, /9:J.022, /9S.084, 1/J.OS FS. Hisrory-Nt,~ 3. J()./0. 556 5Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PM2022-00562 Lynn Varie 482 Pepperwood Ct, Marco Island, FL 34145 Market Value: $1,236,745 Assessed Value: $1,063,010 Taxable Value: $1,013,010 School Taxable: $1,038,010 56781640005 ACTION: The request for 2022 homestead exemption and portability was granted. 193.155 Homestead assessments.- (B) Property assessed under this section shall be assessed at less than just value when the person who establishes a new homestead has received a homestead exemption as of January 1 of any of the 3 immediately preceding years. For purposes of this subsection, a husband and wife who owned and both permanently resided on a previous homestead shall each be considered to have received the homestead exemption even though only the husband or the wife applied for the homestead exemption on the previous homestead. The assessed value of the newly established homestead shall be determined as provided in this subsection. (a) If the just value of the new homestead as of January 1 is greater than or equal to the just value of the immediate prior homestead as of January 1 of the year in which the immediate prior homestead was abandoned, the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the immediate prior homestead as of January 1 of the year in which the prior homestead was abandoned. Thereafter, the homestead shall be assessed as provided in this section. (i) 8. This subsection does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead property. RESEARCH: • Application for 2022 homestead exemption and portability was made by Lynn Varie on 6/1/2021. • The exemption was granted. • The 2021 Save Our Homes Exempt Value of $173,735 was transferred from the immediate prior homestead. FINDINGS: Unable to grant the petitioner's request for the transfer amount of $654,324 stated on their petition. 10/26/2022 3:40:28 PM 557 6Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PMI 1111111111111~ III~ lllll lllll 11111111~ ml Ill~ 111111~1 IIII FIQrida Department of Revenue Sub. DR501 ACTIVE R. 12/08 * 5 6 7 8 1 6 4 0 0 0 5 * Original Application for Ad Valorem Tax Exemption Page 1 of 1 _______ c_o_l_ll_er_ County, Florida New IXI Additional 0 Appllcant/Co•appllcant Name and Address: VARIE LYNN 482 PEPPERWOOD CT MARCO ISLAND , FL 34145 • 3872 Legal Description: MARCO BCH UNIT 2 BLK 38 LOT 8 Applicant Soelal Security No,: Cc..Appllcant Socfal Security No,: Aux. Applicant Soclal Security No.: NOTE: Diu!OIIUl'I Of)'Ollr IOClal ffMly nwlbet II mandalary.1111 NCjUlted by l8C!Jan 1911.011 (1~ Florida Stalutea. Tile aoclal 111curlly nlllll>llr WID be tl1l8d to vertty tallq)eyer ldentlly lnlonnallan, 11-.iad mcamptlon ln!Ollllatlon l\lbmlttlld IO prq,arty pp1&111ra. and lmnglble taxlnlonnaUM submitted lo the Dopam1IIII Of RtV811ua. Marital Status: 0 Single [XI Married D Widow □Divorced □Widower Did you file tax exemptions last year? [xf Yes D No Tax year 2022 PRE FILE Property identification number: 56781640005 Permanent Florfda resraence required as of January 1 Homestead exemption up to $50,000, 1Xl $500 Widows exemption □ $500 Widower's e>Cemptlon □ $500 Disability exempUon □ $500 B1ind persons exemption □ $5000 Service disability exemption □ Total and pennanent disability exemption • Quadriplegics 2 □ Service connected total and permanent disability exemption • D Exemption for disabled Veterans confined to wheelchairs • □ Total and permanent dl5ebitity exempUon • □ Surviving spouse of veteran who died while In active duty• □ Surviving spouse of first responder who died in the line of duty_ D , To apply ror an addlUonal llomaslead exemption enacted by local cndlnB11CG for persons ege 65 and older you ml181 metorm DR-601SC. You must eltller receive, or epply !or, the r&jlUlar homfflead lo gQt 1h18 addlllonal hOmeslead •emption, If you hava alread~ received tegular homestead exemption, you do not nellll Ill file snother 2 DOCWlllntallon raqulnid Ownership information Percent of ownersh~ JY..__ Type of deed WO Recorded : Book 886 Page 0528 Date recorded 20210203 Date of dee<I N/A Where: 467 BALSAM CT. MARCO ISLAND. FL 34145 COLLIER -SOLD 02/01/2021 :s'Q 1r If no your last year's address· • Proof of residence for all owners LYNN ANN VARIE Spouse/Relation NICHOLAS VARIE lnformaUon SAME Give address of ~~h owner not residing on prope Date you tast became a perm. resident of FL 06/01/1983 Date of occupancy 02/01/2021 Florida driver license number V600 i) (Date) (Dale) (Date} 11/02/2020 Florida vehicle tag number QLZK41 Florida voter registration number Already Registered (Date) (Date) (Date} (If U.S. citizen} Immigration number (Date) (Date) (Date} (Alien Carel -If not a U.S citizen\ Declaration of domicile Rea.date Res. date Res. date Date of birth Current emplover RETIRED Address listed on your last IRS return CURRENT NOTE: I hereby authorize this agency to obtain lnformaUon necessary to determine my eleglblllty for the exemptlon(s) applied for. If all lnfonnatlon Is not received by March 1st, your application wlll be processed for whatever exempUons you quallfy for on that date. I hereby make appllcatlon for the exemptions Indicated and afflnn that I do qualify for same under Florlda Statutes. I am a pennanent resident of the State of Florlda and I own and occupy the property dascr d above. I understand that Hction 198,131 (2}, Florida Statutes provide& that any person who knowingly and wlllfully glvea false lnfonnatlon th purpose of clalmlng homestead exemption la guilty of a misdemeanor of the first degree, punishable by a term of Imprisonment not exce iilng year a fl e not exceeding $6,000 or both. Furth,r, under penalties of perjury, I declare that I have read the foregoing appllcatlonan e c:tsl ltare ue. ------------~~ Signature of co-applicant Signature of Deputy (239)404-1302 MEGACENR Phone Number Entered by 558 7Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PM~ DEPARlMENT OF REVENUE Transfer of Homestead Assessment Difference Attachment to Orlglnal Application for Ad Vaforem Tax Exemption Section 193.155, Florida Statutes, 12DER-XXXX, Florida Administrative Coda N. 01/30/08 Eff. 02/08 If you have applied for a new homeetead exemption for 2022 and are entitled to transfer a homestead a11&essment difference from a homestead exemption tor2021 , flle this form with your property appraiser by March 1, 2022- Co-appllcante transferring from a different homestead must tm out a separate form. Nl!W HOMESTl!AD APPLICANT -COMPLETE STEPS 1•5 STEP1 NEW HOMESTEAD Applicant name LYNN ANN VARIE Newaddresa 482 PEPPERWOOO CT 2 Home phone Qnch.Jde area code) Wolk phone Qnck.lde area cockl) 239 404-1 02 Parcel 10 number 56781640005 County lier Total number of ownerapp l cants 1 PREVIOUS HOMESTEAD Coun1)' COLLIER Parcel ID number 56781240007 Address 467 BALSAM CT Co-applicants who owned and tived al the previous homesteaQ. 1. ______________ _ 2. ______________ _ 3. ______________ _ Date sold or no looger used as yc,ur homHtead 02/01/2021 City, State, ZIP MARCO ISLAND, FL 34145 other owners of the previous homestead not applying fur transfer to this new homestead 2 . __ ___: ... ..;:~___,,__ _______ _ Did any of th n~rs remain In the previous homestead? Yes O No 0 STEP 5* THE APPLICANT AND ALL CO~APPLICANTS (STEP 3) MUST SIGN BELOW I affirm that I qualify for the homestead e mption assessment transfer from the above previous homestead, Under penalties of perjury, I declare that I have r the e ing appli ion d the facts in it are true. Signature of Applicant Date Signature of Co-appllcant 2 Date COMPLETED BY PROPERTY APPRAISER OF APPLICANT'S NEW COUNTY Signa11Jre of Property Appraiser or Deputy 0-0-.,0..~-.....:.r ..... __ I oa,e 06/01/2021 If previous homestead was in a different county, add your contact information. Send this form with a copy of the Original Applk;ation for Ad Valal'8m Tex Ext1mpff0n {Form DA-501) to the Property Appraiser's office In t he county of the previous homestead. Contact name Annabel Ybaceta Malling addross 3950 Radio Rd. Fax {239) 252~2071 E·mall address pcctabilil)'@calllawppcaisac CCIII City, Stats, ZIP Naples, El 34jQ~-3Z50 INSTRUCTIONS TO PROPERTY APPRAISER OF PREVIOUS HOMESTEAD Baaad on yo.Jr county's records, complete end return Forrn DR-601 R, Csrllfic8ftJ ol Tlanslarol Hon16Sf88d AS!IQSs/11'1111 Ol/h1fwlt:6, to the contact above by Aprll 111 or within 2 weeks alter receiving Form OR-501T, Thinsf6r of H0/1Ni1$18tld Asst1ssmtml tJil/tJr t111ce, whlchev&r Is later. ·use ada111ona1 es, If neeaea. -T-----------------------------·-·---·------------ 559 8Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PMCl R<,I Estato >'jltcm • PRODUCllOf,I □ X Yalue Exemptions Iaxroll income Mapping Misc ~ales J.egal Desc Tax Year I 2021 System Locked! ~ Parcel ID I 567812400071 Strap li772500\ 37\ 22\781-6 ] !MARCO BCH UNIT 2 BLK J7 LOT OwnerNamel FMA==G~R~U-D~E~R-.~D-A~R~E~N--""""=====7==a.;---Ty-pe~ Physical Location467 BALSAM CT ~ Use Legal 122 Description l-=-==='====""""'""""'""""'"""'=---;;;;;aa;j NDtei Certified 2019-Certified 2020-Certified 2021 Exemptions -Values Land Improvements Markel $508 580 I $458 556 1 $505,314 Homestead /9 -Inherited $25,000 $160.301 I S188 171 I.---S,..,,2-,,-56,-4-9,..,.-9 Adtl Homesteac $25 000 SOH Value 10% Cap Assessed Taxable Senior Taxable School Taxable $66a.8a1 I s64e 721 I s1e1 a13 _ ~r $101,961 / S66 768 I $173,735 ~iv Disabilil) $0 I SO I $0 Veteran Oisabilit) $566,920 I $579,959 :l 5588,078 Blind DisabiUt) $516,920 I $529,959 I S538,078 Total Disability $0 .-, ----,S,-,-0 j $0 $541,920 / $554 959 ~I __ S_5_6_3_-07-8 r--------Misc Data --Widow!W'ldower Agriculture Wholly Section TWP Range Strap 116 152 126 /772500 37 227816 Millage Area !58 Millage Rate Sile Area SOH ~rv-/10 8202 Homestead Exempt Percen Homestead Base Yea1 ro ~ Current Mailing Address MAGRUDER, DAREN LAU RE MONIQUE DIAZ 467 BALSAM CT so $0 $0 $0 $0 $0 $0 $0 MARCO ISLAND, FL 34145 Certified 2021 Taxes County $2,068.27 j School-Law $1,487 09] School -Board $1,265 80 j City $919.47 I MSTU $.00,/ Waler Mgmt $117.14 I Ind. Spec. Dist. $86.58 I Voter Appr Deb soo I Total $5,944 35 / IJENNLBUC I .. 106--10-2021 I Lail Sale 104-15.2021 r-1 59341 P.., 1 30441 OQC Q!I Ml ~----s_ol Let Ell N.-N.otes Sales !:!istory Tax ~alculator Exempt History Tryst/Life Estate .8,usiness Locator T.P.P. Trim 10/26/2022. 3:37:47 PM Jen Earl .. , 038438 02.6410 02 2480 01.7088 00,0000 00.2177 00.1609 00.0000 10 8202 BE! 560 9Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PM£2 Rt.II i:.tate Sy,t,m • PROOUCllON □ X -~Ji]liJjjj@J_~_EJ _____ ~---~]J~] It ~J!~]~li~~E1~00~~ Year f2022 System Locked! --Parcel ID ! sm1640005I Strap j772500\ 38\ 8\7B16 JMARCO BCH UNIT 2 BLK 38 LOT 8 Legal Owner Name jVARIE, LYNN Type Physical Location !482 PEPPERWOOD CT Use Description F-==--=;;;;;;;;;=====.....;"""'=""'""=l Nolet -L-....-------------------~~---------tValues ---Certified 2020-Certified 2021-Certified 2022-Exemptions ~--Certified 2022 Taxes t:1.ame Yalue ' .Exemptions Iaxrou income Mapping Misc .s_a1es .Legal Desc nd Improvements Market SOH Value 10% Cap Assessed Taxable $484 ooo I $466,473 l sa9s, 12s s241_993 I $336,aes I $341 e20 $731,993 I $803,338 l s1.236,74s sm .210 I s234_104 l s113,13s ~ so ~I ----$=o l $0 .---$-:-:5::-::6-::--0,-=78-:-::-3 I S568,634J ~ --$-1-,0-63-,-01-0 ss10,1a3 I ss1a.634 I SeniorTaxable $0 I $0 I $1,013,010 $0 School Taxable .-~~$5~3-5,-78-3 I $543,634) ~ --s-,-,0~3=a,=01=0 Misc Data Section TVVP Range Strap Site Area SOH [16 '52 j26 j772500 38 87B 16 !Ml~ MiDage Area 158 Millage Rate J 10 1400 Homestead j2 -Current $25,000 County AdU Homesteac $25,000 School-Law Senior $0 School -Board Civ Oisabilil) so City Veteran Oisabilit), $0 MSTU Blind Disabilit) $0 Waler Mgmt Total Disability I $0 Ind. Spec. Dist. Widow/Widower I $0 Voter Appr Deb Agriculture I $0 Total Wholly I $0 Homestead Exempt Percen ro Homestead Base Yea1 [2022 current Mamrig Address MIE, LYNN 2 PEPPERWOOD CT MARCO ISLAND, FL 34145 ficKADow I .. joe-29-20221 i...ts• $975,0001 l.mlEUN,.._ M.otes Sates .tiistory Tax C,alculator · Ex.empt History Tl'l,lsUL.ife Estate . ausiness Locator T.P.P. 10i2512022, 10:41:19 AM. Jen Earl j sJ,893 so I 03.8438 l s2.29s 04 I 02 2110 i $2,333 45 I 02 2480 j s1,so3 oo I 01.4837 I $00 I 00 0000 I $195 10 I 00.1926 l $162 99 j 00.1609 1 soo I 00.0000 l $10,383 38·1 10 1400 ~ -j11-03-2006 I BE! 561 10Petition No: 2022-00562PAO EvidenceReceived On: 11/21/2022 2:58:40 PM£I Roi £lbtt ,yst,rn-PROOUCllON 0 X §}[11~-~-~1~ ~-~-' ~[il-~l~llJ_~~JiL~EJl~]Jif~ I Tax Year !2022 System Locked! ------@-'----Parcel ID I 567816400051 Strap j772500\ 38\ 8\7816 Owner Name jVARIE, LYNN Physical Location 1=j4e""2=P-EP_P __ E_R""w-o""o-o_._c ... T""""""""""""'""'=Siimi!S ---------Type Use Legal IMARCO BCH UNIT 2 BLK 38 LOT 8 Descnption i=;;;;;;;;-======""='""-----=....;;;--i Notes fll.ame yalue Exemptions IaxroJl income Mappin11 Misc Sales 1.egaJ Desc Homestead----------Amount 25,000 25,000 Ownership rw-Type Regular Percent iO Hmstd Assessed J 1,236,745 Own Type ,S-Exception SS#'sfTYPE -w ; H -Seniors OLT LTAml 0 SnrAmt 0 Civ Oisabilitv --[ Exemptions [ci Amount 0 [Veteran Disebilitv Exemptions fo Amount 0 [Blind Disabilitv Exemptions [ci Amount 0 -Disabled Veterans Senior Combat Discoun %f<i Tax. Disc I 0 Sch. Dise l 0 ' ,-Oeploved Militarv Diseount % JO Tax. Disc j 0 Sch. Disc I 0 -Affordable Housina Discount 0 0 Special Letter Renewal 2 -Current. Base Year j2022 Phone No j239-404-1302 Staus Status Status Status Status Status Status . Portability Pnor ID 156781240007 Cou11ty 21 -COLLIER Owners Split 11 Year Trans /2021 Total Disability Amount I Percent n -Widow I Widower Amount ! I Wholly Amount Percent [o I .-Agriculture Amount I j r-10%Cap Base Year r--Amount Manual Flag 0 Code 0 0 Transfered I Status Type Code Renewal O Renewal Market Value 761,813 Assessed Value I 588,078 Transfer Value I 173,735 I Transfer% 0 746422 O □ Pending Income I % JO Tax. Disc I Sch. Disc I 0 Type ~--==============::::.J ficKADOW I .. 106-29-2022 I 1.a1s• ~1-16-2021 r-I 58861 Pago ~ DQC ~ Ml. $975,0001 I.al Ell N ... ~ .. 111-03-2000 1 Notes Sales tiistory Tax C.alculator Ex.empt H islory Trysl/life Estate Business Locator M.A.S. T.P.P. Trim 10/25l2022, 10:41:~ AM, Jen Earl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eceived On: 10/18/2022 12:30:07 PM Hearing Notice Petition No: 2022-00562 1 1 FLORIDA □ □ □ □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eceived On: 10/27/2022 2:43:21 PM Hearing Notice Petition No: 2022-00562 1 1 FLORIDA □ □ □ □ I I 564 Received On: 11/22/2022 8:23:38 AM Misc Petition No: 2022-00562 Ma rty 6. Rustin From~ Seli\'t To : C~= ~ubjed= He lo Mr. Varie, M W,rG . Rusbn M<J r 11:f ay, November 21 , 2021 4 :08 PM 'lynnv n @bollsoolh.net' v, ue adjus bnent board Peti tiQl'I 202.2 --0OS.62 Good a fternoon. This is. related to Petiti o n 2022-00562, vl de nte due· d~le 11/1,8/202.211~59 PM EST, Re:s(he cfu led He~rin~ d a t e 12/S/l022 9 t o 11 AM , Vo u commurii<:ated t hat y-0u m de mu ltl p e .attempt$ to llmely upload ev!clenc.,e on.Ir ne a n d mc1de m ul't iple .a t temp ts to, eonla et 0 11 r off tee abo ut t he •sstJe back t o t.a st week. We 1'1.ave record of 7 calls wit h 3 missed t.alls bade lo 11/14/2022. Wt!: i't!tdv~d dir@et ,communJt.,a tiO:n •fro m you 1 1/21/202:2 al 9:14 AM b',' phone i nform ing us of y,our' i n 'bility to u p load evid e nce. W e in itially d irei;it e d 't'OU fO the P ro perty App r.a l~r to df.swss. next ste?$ for delivery o f late evidence. The Propeir•v Appr.a Iser d lrecte<I yo u baok to our office. as t he IS$ue ap peare d to be s,pecl fl cally reJated t o our o n91ne fl llflg 5V'$t e rn , Yo u reamed us 11g11ln with a fo llow-up c •1 on 11/21/2022 at 1:33 PM . ~n 11:h is c a l l, you c ommu nicated t hat you w e re u s ing a M a c com p ute r us ing Safa ri. P'ro mpted by t h i:s. cornrn u nit..i ti on, 'W@ f'ea che d oUJt t a IT a t PTG (AX IA) a nd t hey were a b le mo duplicate t h e is5'ue of not bein,g a b1e to up lo ad evidence-fro m a Mat oomputer U$ing Safa rl. Thev made a rer:omme ndatlon to down1o-a d Ch rome tovou.-Mac a n d to utili ~ that b row s e r t o aue rnp t to upload evlde!'lee forvour 2nd Pet it10n 2Dl2 ·00S61 wi t h ,a hearlns scheduled In J11ou.ary, Tnls. lnforrn.at ltm was passed to vo u by phone on 11/2.1/2022 at 2: 26 PM. Pe r owr c onye r sat ion, you ha,..e been informed tha t r e lated kl Petition 202 2-0056 2, t he d ecision to a llow y ou r evicfe iltl!' fo r y ou r h eari ng will be mad e by t he Special Ma,gistra tie at the hearing on 12/5/2022 . Yo u commun icated th a t vou w ill bring 2 copie :s. to t he hear ing for potenti a E prese ntatlion t o the Spe<;ia l Magist r a te and Prope rtv Appraiser. !l et u s k now if you have ot her q uestion$ o r tonc:ern:~. Thc1 111!: y-o u. V AB Te m Marty :Kw.ttn Board Mi nute5, & Records Su p e rvisor Value A djuscm~nt Boatd Pro~ct Mainager Office: 239'-252-8399 fax:239-lSl-8408 marty ,rnst lo@c;o II jcrc;le ck. com Co Iller county d et k of tht'.! arcult Co u n: & comptrol It'.! Bo ard M inute$ & R.ec.ords. Depa rt ment 3299 T mi~ mi nail Eas.t, Suit~ #401 Nap les, FL 34H2-574 6 www.CollierC4erk.com 1 565 Received On: 12/6/2022 11:02:27 AM Misc Petition No: 2022-00562 Marty G. Rustin !From ~ Sent: To ~ C-<:! :Subjert: Hello Mr. varle, ~ 11)' G,, Ruslm Tu~d )', Oeternber 6. 2022 11:01 AM 'l)'nn\lar1e@bel sou tti .net ' value .adjustment bo~rd Peti tion Onll l'le Access l's sues Good mo l'ning . Per o ur ph one conversati on fro m today 12/06/2022, we wanted to f,olklw up wit h some detai1s . This. wi ll be added ll:o the record for Petition 1022-00562 .and 2.0H-00561. Note: t h e HE:aring f:ar Petiti on 2012-0056"2 too place on 12/05/2022. Yo u c_omm u nicated th.at vou never were and stlll are unia b e t o se-e the evlde..rioe provided bV t he-Property App raiser. We rese arc:he-d a polent•al c:ompt.Jt,et issue 11!-I t~d 1.o a~cess ine via a Mac comput~r. Ho weve t, we discovered thaic lhi:s isstae is not rom pu t'l!r issue al all . The Pro perty Ap prais@1 d "d not release th eir evidence f,oryou to view. s vour evide nce wa~ not a vailable to t he m . The t imel y evidence "excban~" di d not take pf.ace. Th is is wh y you art! :s.till u nable to se e t heir evide11ce . The Special Magi$trate d id allow some of your ellid e nce, 10 be prese11 ted at ttte Hearing and t hose docum e nts were added to t he reoor dl. Yo u should be able ·to see MiiScellimeous docu men t s re lated to you r Petit io n t hat ~re up loaded a nd you sho1;1 ld be able to ,!)tee~ t he He~rlng Audio as well via Chrome \'\l ith your logl,11 .and a r:lrop,down ,on screen. A cfec:ls.o.n rel ted to t his Pe titi on Is. pending next steps by th~ S~c:I I M-igis.trate. For Pe ti tiOn 2022-00561, we r ecomm end iti m e:tv Evid e nce upload iJ11 g or delivery , no laier t h.an O1/B/2023, fo r t he evidenc;e elCCna ng,e to ralce p lace prior to l'he-Hea ring D~!te of Ol/30/2023. Le t U:i kno w if you haYe Qt her q1,1e5t ions or c.cmc.ems. VAB Team !Marty 7t1utiti eoafd Minutes & Records Supervisor Va lue Adj ust ment Boa r d Ptoje-ct M,a n,ager Offi c e: 239-252-8399 F )(: 239·2.52. ,84()8 ro ,m.y ,,vst!n@go II ,etcledi oom Col1ie r County Cleric of the Ci rc u it court & C,ornptrolle r Board Min u~es. & R.ec.ords Departm e nt :3-299 Trnn ia rn i Trail East, Suite #401 Na ples., H 34112•5145 www .CoHierC le rk.c om 566 Received On: 12/7/2022 9:15:42 AM Misc Petition No: 2022-00562 Marty: G. Rustin IF\rom : Milfl)' G Ruslirl Sent= To: Wedn~c1y, Oec:embet 7, l-022. 9·12 AM 'NW< & l :,11n' value adjustment board Cc Subject: RE: Petition On ine Acce-ss; Issues Helin M r. Vr)rie, Goo d mornlrig, The Property Appra set did not ,elea!e t he ir evide nte to you , Th e t i mely evid ence exthange did no t t oil e place . The Property Ap prais ta!r's action js ba se d o n the Fl o rida Statute inform ation shown be low. However, t he Speda I MagicS tf'ate did a llow a po rt io n o f yot1r evidence to be adde d to t he rec ord . Let us k.now if you ha ve otller q uestions. t4 Ual At •e,l.$t 15 di)'5 belore-l1h he~ring the p tit on 5h illl provfd to th i;,rop .i~r~hor a ltst or evidence to be pret!'nted at l!he hea.rii"8t together with copies of all documentation Ito be oo ni4i:f. r d by tM v l djl.d nt bo ·d .and ai "-lmrnary or evidente to be pr,e~eTit.ed b~ witnesses. (bl No late t han 7 daY5 t>efore the hearing , if the petitioner 'h as pr-ovicfed !the information r ul red und er pai nJlf ph (.ail . a.nd II req steel In wdtln1 by the petl tfoner, the property appraiser shall provide to the pietitiom, i lb 0f · vklnt, to be prt5ent d ·t Uw, ho.rlng. toj th with copies of a ll docwnentation to be reonsider,ed b:,o the valu~ i-tlj ustment bo d and a, summary of evkl nc to be pr@s ·· ted by w lm~.s. The ev~ ence ll:S-t mu st contain Che property appraiser's ?f~elty record c ird. F llure of the property ppr,1lser to tlm f)' comply with th ulr11m nu af lhls ~~!raph ~h.lll re!.ult in a ,eschedultn~ of bhe hear'ng:. VAB Te am ~ 7tusttn BMR Supervisor VAB Proj!!cl Manager Office : 239-252:-8300 Bl dg IF, 4 1h Fi r, Su ite 401 ma rtv . rus'l:l n@c:o lli er chuk.corm From: Ni~k & Lvnn <lvnnv a ·e@l>ellsouth.net.> Se r,t: Ti.res day, December 6, 2:022 6: 12 PMI To: Marty G. IRustit) <m111rly r ustin@colli{!rtlenlt.com> Subj tt: Re: Pet,tton Online Aoc~:ss ls~ue~ External Mes-sa111: Please u se caution wtlen opening attachm e n t.$, dicki n g links, or replying to th b m e~ge. Can you plea$.e c:larffy ~w i am l'\O t a ble to sec-lhC! documtnU t h.i t w~re diltplayed on t h4!' screen at t he hearing? Thi s does not soun d c.orrec t ? 1 567 Received On: 12/7/2022 9:15:42 AM Misc Petition No: 2022-00562 On Dec 6, 2022, at l l:00 AM, Matty G. Ru,!ti n <marty.n.istin@co ll iercler k.co1t1> wrote; Hello M t . V f, Good moming. Pe r o ur pho ne conYer5at ion f rom todav U/06/2022. we wanted t o f ollow u p with somE!' details. This will be a ddec t o t be ream! £or Petition 2022-00562 ii n d 2022-00561 . Not e~ t he il-le;a rin8 for Peti t ion 2021-00562 l'Qok p late on 1.2./05/202 2. Yo u c;0mrn uniCi!ited t1iat you f'!ever were nd s.UII arc unabl e to see lht: @'V'ld1mce pro\fided by the Property Appra is er . We researoh~ a potie nUa I computt!t 1ss.1.1t! r'@ l.i tl!?d to accessing via a Mac compute r. Howeye r, wa disoov~redl that t tlis. iS$ue i s no:t a c,ornpu ter iss.ue-at all. The Prope rty A ppraiser did not re lHSfl thtiir' evidence fat you to view, as ~·our evid ence was not aYailable t o t he m . The t i m ely evidence "e.11.c::ttangeu d id not t ake p lace. This is why yo u are sti11 unable to see t beir eYide-nce. lhe Special Magistrate d id ;a llow .so m e of you r emence to be pre$ented al' t he Heari n g and tt,ose docume nts were add ed to t he record. You sho ul d ~ abte t0 5ee Mr~r;e lla!"leous documents related to your ~lltlon t hat "/ere up loaded al'\d you should lbe able to acicecss t he HHl'IAB Audio as Wt:!II via Ch rtiml:! with y()ul' login and a dro pdown on screen. A di?clsion relate-ti to this Petition i~ pendi ng next steps by t he Special Magistrate. For Petition 2022-00561, we recomm en d tirnely EtJidenc.e u ploillding or del ivery, no laiter Chan 01/13/:2023, for the evidence elf.Chillrtge to lake place prilor to t he I-tearing 10ate of Oi/3,0/2023 . Lee us lcnow if you h,we otber questions or com:ems. VABT~m !Marty~ Soard Minuti!-S & Rt:!CCJ l'd'~ Supen.riSOli Va l ue Ad j ustm en t· Board Project Ma na ser Office: 239-2 52 -8.3 99 FllX ~ 2 39-2~2-8'108 m.av ,rnu1o@co1H~a:1nk.com ColllerCountyi Cle-rt of t he Chroui t Court & Comptroller Soard Minvtes & litee0rds OepjjJl'1me11t 3299 Ta m iam i Tr;ai l East, Su ite 1''401 Naples, FL 34112 -5746 www.Col li erClert.com Thi s e lectronic comm1,m k 41t fJ;;1n .:ontah1$ fnforrnaoon ntcrided solely for lie named addre-ss@e(s.}, If you ha\!e receive<il t h is. cammunicattio n i n erro r, p lease forward] the en11a il In il-S entirety to the Clerk's omc@ at rollierclen'k@comerdlerk.c..om and delete t~e emt111, U nder ftorida La w, email addre.sses are p ub lic.. 568 Received On: 12/7/2022 9:15:42 AM Misc Petition No: 2022-00562 Ma rty 1G. Rustin iffnm: Sent: To; Sub~ci= Nick & L)'1m <lynnv.arie@bell south.net> Tuesda)', Dei;embe1 6, 20.ZZ 6:12 Pi Marty G. Rustin Re: Pebtion Online Access Issues El(ternal Menage! Ple~se use caution when opening attachments, cUddns hnks, or reptvlns to this me1-sage. Can you plea-s-e c:la rtfy how I am not ab le to sc~ t h~ docum~nts that were dl.splaved on th-e sctce n ,H t he f\earlP.,e? Th,s docs not sound concct? On Dec 6, 2021, at 11:00 AM , Marty G. R\115t in <ma rty.rusti n@colli ertilerk.wm> wrote: He lle Mr. Varie, GQod m.orn ng, Per our phone conversation rJlom today 12/06/2022, we wanted to follow up wit h some de~alls. This wlll be add di to lhe r i:!tOFd f,o,r P@t ltion 2022:•0(J.~62 a1 d 20l'2•00S61. !Note ; tl'ii:! Hearing ror Peli on 1012·00562 took pla ce on 12/os/1022. 'l'o u romrn u nica ted t hat you ne!o'er-were anc:11 still are u n.a bl e to see ttle e'w'i<lence provid ed by t he Prop,e,rtv Apprnis@r. We. ~SC!arc hedl a po tential computer issu e r el ated to accessing via a Mac rnmputer'. 1-k!weve r, we d iscover ed t hat t'his i ssue is not a computer iss ue at .all. The Property Appraiser d id not r elease !t he ir-evidence for vou t o 'w'iew, as your evlde:nce was no t ava llc1 ble to t hem . The, timely evideni;e "'exi;;hange " did not to ke plac..e . This Is why vou are sl•II unab le t o see the~r e-'W ci e11c:e . The S~tJal Magist-.--ate d d al low some of vou r Nid~n ~e to be pnmrnted t t he 1-teanng and t ho~ docume nts were dded to th j! retard!. You s ilOuld [b(! ab le-lo !iet!' Miscellaneous doruments. related to vour Petition t hat were uploaded a ml you !ihou Id be a,bl@ to access t he Hea ring Audio as. well 'Ji.a Chrome with vou, l ogin and a dropdown on screen. A decision re lated to t his Petition is pending next steps. by the ~petii,111 Magis;tr.ate. For Pe t ition 1012-00561, we recom m end t i mely fVildence uploadi ng or delivery, no later t han 01/13/2023, fo r l'he evideoce exchange to take p l.a ce priorto the Hearing Oate ofOl/30/2023. Let us know if you have oth~r que5 tlon-s or c:o-11oerl'ls, 569 Received On: 12/7/2022 9:15:42 AM Misc Petition No: 2022-00562 !Marty2butin Soard Minute:s & Aiecords Supervisor Value .A.d j u$tJnen1. Soard Pr'C!jl'.!ci. Ma11ae@ r Office : 239-252-83"99 Fax: .239--252-8408 m arty .rusti n @ool lierd erk.co m Collier County Clenk. of the Ci c uit Co url & C.o mpttol r eoatd Mi nutes & RC!c:ords Department 3-299 Tamlaml Traill Ec1st, SuLte ~401 N aples, Fl 3411.2-5746 www.CollierClerk.com This. electronlc c:o rn m,m,ea.t on eonc-ilns i nf ormation Intended so e tv for th-e named addreS$ee{s). Uyou have ,~cew-f'd this. commun i i:ti t ·on in er<o r, pl @ Si@ forward the! emall '" Its entarety to th Clerk'$ Office at co l lier'derk@oollii:!tCll!nk.,tam and del!!!tE! the! ~mai l, Under Florida I.aw, e m ail addresses a re pu blic . 570 Received On: 12/9/2022 9:32:23 AM Misc Petition No: 2022-00562 Ma1rty G~ Rusti111 Marty G lluslln Fmme Sent= To: Friday , ON:e;nb@ 9, 2022 ~28 AM 'N -c & l :,rin' 11alue adjustment bo.erd Cc 5ubjelft: RE: Pe titio n Onl ine Ac~s lss ue.5 Hello Mr . va rle, Goo d morn ing. Wit h fo llo w•up and d irection fro m the VAB attorney, t he Prn()2rty Appra is@r ha s. rnh!ased th!? evld~noe t hat wa$ PTEse nted at your hear ing.. You shoul d be able to access vi".a your login using Chr ome . l et us know if vou have other question s. Thank you _ VA8Tea m -"fatty 2tustm OMR St1pervlso r \JAB Projecl Manl)ger Office: .2:39•25NB99 BfdB F, 4th Fir, 'Sui tt 401 martv ,ru st[ n@ come rclerlc,co m from: Marty G. Rustin Stent:: W~dn~sday, Detemb~f 7 , 2022 4 ;18 PM lo: 'Nici: & Ly nn' <lv n nvari!@bellsoUith .'1e t> Cc: va lue adjustment boa rd <VABClJE RK@collrerderk.co m> Subject: RE : Pet it io n Onl ine Access ls.sues Helfo Mr. 'i/arle, Go o d 11ftemoon, Per ~our em.i ll ~nd p hone cal l thh, momll\8, wee are stlU '°rnm u nlcat ng with t he VAB attorney. We will le-t \rOU know WMl we Jlnd out. That'l k you. :,..,.ar1:y 7tustin BMR Supt-rvisor VAB Proj~l M,mager Office: .239 -252-8399 Bide; i:., 4m Fir, St.1l te 401 m arty.r ustin@collierclerk.com Fro m: Nick & Lyn n <IY O0YP tiC@bt:ll$gµHtotJ> Sent; Wednesda,J, Dttembell' 1. 2022: 10:08 AM ro,: Marty G. Ru$l in <fl)<)rtvi(u~tm@colfie!rcl~rik .com> Subject, Re : ~tmo n Onlina Acc~s l~ue~ ut.rnal M1Hsa1•; Plea.se u~ caution when openins attac:h~nts, clickins link$, or l'i!!plyi ng to this message, .L 571 Received On: 12/9/2022 9:32:23 AM Misc Petition No: 2022-00562 I know rny eYidence was a1llawed I was ai ttle h-eari n_g but I am sure I i houldl stm be a ble t o lao~ at what t he pm~rty a pp ra iser p ut !there it is all p ublic record. On De<: 7, 2022., at 91:12 AM, M!;!lrty ,G. A.u~tin <marty1rnstln@colllerClerl:.com;i, wrote: He llo Mr. Va rie , Good morn i ng. Th e Pfop,e-lft.')' App ai!et did not ll'~k!a~e t he if' evidi!<nc~ U) you. Th e ,imety evidence exdiang~ did not take-plcc1ce. Th i@' Property Appra iser's ac:tion is. ba:sed on th~ Flor ida ~tatute infor mation shown below. However, llhe Specia l Magistra t e cl id allow a po rtiOn of your evidenre to, be added to, t he- recotd. Le t us know if you ha Ye other ,q ue st ions. Florida Sti!itute 19 4 .011 (4} (c1] & (bl (4)f aJ A t least IS days. before t he h ioring the petitioner $hall provide to the pro~rt'.f appr.a[ser a lbl of ev1denc@ to be pre~nc.ed t the hearing. togel~r with cap~ of all docum ntatlon to be ,;onii-1 r d by ti Yillu ~dju5lm l bond and .a summ;uy of e'lid fl«' to be preant by witnesses. (b) No later than 7 days before the hearing~ ii the petitianer has provided the information requ roo und , pan11gr ph (•~• !'Id If r ested In wrlttncg by th ptitlt1o,r, r, the property ppr~ls r shpll provide to th e ipetitic;;mer ii lts,t of evidence, to be pre5ented .t the l:t~illri:ng, to-s,et he-r with copies. of aU d'ocumenlation to be con~ered b y the vatue adjustment boa.rel illnd a summary of eind rte to b! prMC!tnte-d by wl tne-!.!.M. The ,e-wld~e ll!.t must CGi'lta n tht!' pr opatty pprc lser'5 prope<ty record card. Fiil re or the p;ropcrty ppralser to Um 'I comp ly with t he reQu1oame-nts of this par~aph shaU result in a rescheduHns of t he hear·n~. VAB.Te a m .Many 1b:utln BM R 51,1p:eNisor VA S Pmjert Ma na ger Offic:e: 239·252-8399 Bl dg F, 4 th Fi r, .S uite 401 marty.rustin@colJierderk.com r:rom: N ick & Lynn <lynnvalie@be llsouth.net;i, Sent: TLiesday, Dece mber 6, 2022 6:12 PM To: Mc1rtv G. R.1,1s.t in <marty.rus.t n@oo l!,ercleck,,oro> Subj ect: Re: Petiti on On li ne Acces.s Issue~ Eatemal Message: Please use caution when opening a.nchmenu, ,lk:king lln h, or replylnR to t hi s l!lle5$&1Je. Ci! n you p lease darify how I a m not ill bme to see the docu ments t hat were d isp la ye<I on t h e screen at t he hearlns? This. d'oes I ot sound correct? O n Dec. 6, 1022, at 11:00 Mil, MlilrtV G. Rustin <marty .,mUn@pqUjQftlecti ,CPm >wto.tf': 2 572 Received On: 12/9/2022 9:32:23 AM Misc Petition No: 2022-00562 HelJo Mr. Va rie, Good morning. Pe r our phone oonvetsatlon &om todav 12/06/2022, wow ntcd to follow up with some dett1,lls . ih s wrll be added to Lha rerotd for Pctltlor 202 Nl0562. and 2022-00561 . tl!ote: t HHl'irtg fot P~tit ion 2022-00562 took p lace o n 12/05/2022. You comrn unltaled t ha t you never were a nd st i II are runa bl e to .s e e t he e-vi deni::e proyid@-d bv t he Property Appraiser. W e re se a n;:he d a potential com purer issue related lo ar-ces-s ing via a Mac computer. However, we d1swvered Ch a t t his is.s ue is not ill computer issue at all. The Pro pert',' A ppraiser d Id not reJease t heir e1Jlde 11ce fo r vou to Yiew, as you r eYide nce was not avl:l!Uab l e lo them. The t mely e1Jidel'loe "exc h.a nge"' did ntit t ake place. Thl:s. Is why 'i"Oll are still unable lo seei th@-11' n'ld@nee. Th e sp~c:la l Ma~strate did ,1lfow SClffl~Cl'f you eYiaente-to be presented at the He-ar ing a nd t hose d10c1.1ments we-~ dd~d to t he record . You should be a ble to see Mi$c.ellane0-1,1:s. dac:uments rela t ed t o your Petition t l14't were u ploa ded and you should be ab le to ~CcCe:s.5 t he tlec11nng Audio as well 1Jla Cl'lrome with yo ur lo-gin and a d1ropdown on screen . A deoisio n related tot ,Is Petition ls pcndllng next steps by t h.e Spec I Mae smite . For ~titlon 1022-00561, we recommend ti me ly Evj dence u ploa di ng o r de l ivery, no l~t er t han 01/13/2023, for t he eviden~e e:,cc h41 nge to t ~l:e plac:e prior to t he Hearing Date of 01/30/2023. Let us know If you have other questions: or oo n cerns. !Marty Kustm SOiird Mlnull!S & Ret:or'ds Sup@'rvi SOr' Value Adjustment Board Pro,ect M.in.age Office: 239-252-8399 Fax: 239-151-8408 m rty .rusti n @collierclert.t.o m CO iii~, Co unty Cle'fk of t:he Grruit Cou rt & Co mptroller Bo1t1rd Minute& & Records Depairuncnt 3199 T.amra mi T~i l East Suite IUOl Naples, FL 3.t\112-5746 ~ (;Qlll.cro.erk.m 'th lS e-le<:troll'iic comn'luni Cil t io.n contai ns inform ation int,eooe,d sole l v for the nam e(l dd resse-e(s}. lf vou have received t his communication in enor, please forward the emalJ In Its entirety lo ·the Cilctk's O'ffic@ al oomerderk@c:oUierderltco m and delete t he e maiL Unde r Florida law , emo1.II addlfe,-~~es are public. 573 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 Marty G. Rustin F1rom: Se n t: To: ~c Subjtirt Attad111iM:Ms. HelLQ Mr. Varie, M~rty G R\.l sl n Monda:;', DKember 12,. 2022 2.2 1 P · 't-fd: & t yn n' value adj,.J sllment board RE : Pe b tio n On ine Access Iss u es Local Evidence Proced ures • VAB Col lier v~•Y5 an w •o wate rma rk .pelf Good afternoon , We ha1Je followe-d up w,~h our VAB auorMy, AJI 4:omm un·tation and i nformatlos-. flow~ from yo u, the Pet.toner, to ou , \IAB attol'in~y's office Yia VAB Adminjstratio11 o nly. Thi!' most r,Qc@nt information is p ovidt?d to y,ou d•rectl rrnm ourVAB tto ney's oHl cQ. The VAB attorne-v h41.s; pointed out that we hc1ve prov ided vo u with lf'IOO,O'eCt lnfoirn1atk)n 1,-som.e of our communication and d,rettlon. I n ill pre1Jlous emall we oommu nic:ite-d, "For Pl'Ullon 2022-00561 , we recomme n d timely iJldenee uploadlrtB or dol ltJcry. no ltiitcr th n 01/13/2023, for the evidenc::t! i!;(diangt! to taler! p1ac:e prio r to the He ri ng D~te of 01/30/2023." This b in atcurate and is confusing with regard,s_ to haw eviden ce e,:cha nge must take place-. We apologiz:o fo r this error in ourrormmunkation in reference t o procedures and any confusion creat e<!. To clarify, the e1Jidenc.e e:xr;h ang,e pr,xe,s;s Is ilt.eo mpll5hedl between the Property Appraiser's. Office c1 nd th.e Petition.e r dkectly. and 1NOTvia Axia ill "II, The Axla system ~s owne-d nd contr olled by the VAU , t her efore·, uploadlne evlde~ee into Al<la DO S, N'OT stc1 rt t il e e-vlde n ~ e1CChan;ge p,ocess . Wht!l he-r ~ Petitio ner ,s i b e to uplo,1d e'll'ld eoce Into tfl.)l;la priono the hear! ne or not h.is no bea ri ng on the t!vide-nc:!! e.11:d ange 1prt1cl'.!ss. Thev air~ Sf'Pil ratt1 , Ir you hiNE! t urthE!'r questio ns or need more cla rificait ion, pl ease see Loc;al E'vid'enc:e P roc,edu res, w hich we h.iive attached for you t o co nside r. Also, we direct you lio FS, 194.011 ;and FAC U0-9.020 torr cttm p lete i nformi.\lfioriwith regards W the e\lidence ex:change proc:e». Than~ VO ll. \t'A.8 Te:a m Martyfbl.stm BMR StJpel'\l'lsor VAB Pr oject ~anager Offi ce: 239 •252 r8399 B~s 1:0:, 4 m Flr, Suite 401 mam .ru s.t i n@ coll ierclen1c.com From: N ick & Ly n n <ly,mvarie@bellsou th,net> Sent: Friday, Decem ber 9, 10:22 8.:08-PM iTo: Marty G. Rust in <marty.rustin@colJlercleirk.com;;,. Subject: Re ~ Petition O n1i:ne Acc.ess Issues Externa l Message: Plea se use c aution whe n o peni ng attachments, cl~lcln s l1n lcj, o, rep tylng t o t h is message. Ca n 'fOiJJ ple~se providt-rne \l ilh U1t! name and contact of the va b attorney. 574 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 On Dec 91 , 1022, at 4:0.i PM, Nick & Lynn <l\<onv.arje@helfsoutb,ne:1> wrote: D id you tell t he attorney that tfhe ~','stem you1 provided w~s not w-orklne1 On Dec 9, 2022, at 3:41 PM , Marty G. Rus.tln <m ,W.,[uS,ltn@cplfletcle-,d;.eom>wrote ~ Merlo Mr. Va rie, Ve.s. Th.at is coniflrmed W•t h th~ VAS attorney, No ~'Vid~ncc W~J,S 1:ir.cw.dedl by yl'.)IJ p iCJt to h e!lrlJll, !For evldenre e.K.Ch~nge to tak.f plac~, il rrrust b~ 1,,lti:liled by lhe-Petitioner"s pro'-11:slon of Nldcnce bv the deadline a nd prio r to hearing. The· PAO was fallowing t he statut(l shown below b)• not releasi n g their evidence for you to view p r ior to hearing_ Let. u.s know if you have otiherqu estions. VABTeam Florida Statuite 194.0111. ~4) [a) & [b) (4)(a] At l~.sl 1'5 days boeror@ t.he-he ng th~ (K!!tition(!r' sh U provlde to the pro~ty ~ppra.iser a list of evrdence ta be pre5iented ill llhe he;i1ring, toge ther ,..nth c:opie5 gf illl d(ll(;umentiltiQn to be COfn lder'ed by the nlue adjustment board and a st..mmary of evidence to be presented by witlfl u s. fhl latier t:han 7 g41,ys b for the h 1rt ne, If the titlon r bii pr ov de<I the 1,-rorm tlof'I required under pAra-graph (a), and i requested [n writing by the petitioner, he property appraiwr ~I~ provl.d to th pe,t t1one1 ll!i t or ~Id nc:e to be pie.tente(I at tM h~rin!, togetMr with cap·es of all doc umentation to be c:on~idered by th v.lu ~djus.tm nt lbo;r,fd ,nd surt'li'1li)ty of .vld m:ct to 'b@i prM@<ltl!d by witne-sse-.s.. The evidence list must cantaJn ttie property apprais.er's property record card. Fil!llur of u, pro~)' iii priJlbcr t.o tlm ly comply with the r qulrements of mis par: ;r; ph sh U result in a rescheduling: o f the hearing. "'"rlJI 2tw'.tin BMIR Supervi$0r VAB Project Man.ager Office: 239-25:2-8399 Bld!i! F, 4 th Fir, Suite 401 m arcy.rustin @coll"erclert.com From : Nick & Ly nn <lynnva rie@tM:,llsQuth.n et> sent: Frid av, Dereni'be r 9 . 1012 2:26 PM T•o: Many G, Ru~t.in,<marty.rucstin@co1lie r cler k.com> Subject: Re : P~tilion Onl in e Ac-eess Issues Emrn.al Mirssa,t: Please use caution when opening attachments, cl icking l inks. or replying to t his message. 2 575 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 My q ue:s.t ion t o 'l'OU is dlr::1 you confirm t hat wi c:h t he aitto mev beca 1use I don't understand how t here cou ld be· a t tme ly e-xcba nge of lnrormation If I ha d no, I nf01rma tio.n to present ~ stlll shou ld be privy to t h~its before ban~ On Dtt '9 , 202.2 , art 2:01 1PM, Ma rty G. Rustin <m rty,, rusii i'l@tol lrer'de,k.com :> wrote~ liello Mr . Va t ie, Good afternoon. Vo1J were ll}[]t able t o see t h-e PAO ,eyid e nee prior t o hea ring be cause "tim ely" evidenr;e e:xc;h a ng,e d id, net t a ke p l~ce . The PAO did! nQt re lea5e t heir evi dente to you fo, '-'lewlf\B l)r ior to hearing. !P lease s.ee t he snlp of t tle ,elated Florida Statu te bel ow. Mowever, the e1,1i'dencc that y;,a,s pl'erented t he-arlns j s requl red lo be relo s,e,d for vit?wing pos t hearing. L<@l us kin aw i f 'J'Ou have otn<i r q1:1~tio ns . VABTeam (4~(il ' At lent 1'5 dii)'5i lbef«e-tN h :aring. too petitJaper s hi ll provldti, t o t he pro pert y iippr; ill l ~t or evidence to be pr~E!flted at the nearif1!1', toBether w i th copies. or all documentation to cons r,rd b~ tho Yi ~ adJui'tment lx>.ir d and s.um n, I)' of evl d n e-to b p!"~nl d b)' witn~.s. (bl o L ter t han 7 days before the hNring, i i the peUtian has provided t:he infor mation r qu red und r p 1ph ( ), ~n d If r sted 1n wrRi ng b~ th p t ltlonff, t p,operty ppr~ s.haU provide ta the petit iom>r a li'5 Gf evidenc e to be prE!'St>ntE!d at t he hearing, toiethe-r with cx:ip iM o r -iill documentation lo be cons.ideredl by the va l ue adjus.tment board and ill s.umma.ry of vklel'\C to · pr"s ted by wl LM'!.SM . TM wl.denc, I I-st mun co ntai n th-@ p,op@tty pprt1 Iser'• property record' <:ird. r 4i1'ure or Ute praperty •P?I.iber to timely ,011lp ty ¥nth t he reQ1,d r en1ent th is par . lflJ)h shall re~ult n a l'l@!.C:hed1.1 Ung of the h ~a n ng. ~2tWtin fi.Mft Sup rvlso, VAB Projec,t M,i11 n,ager Offlee ~ 239·252 ·8399 Bldg F, 4m Fir, Sult@ 401 ma rty.rus.t in@coll1e r der k.com From; Nick & Lynn <lvnnvarie@ bellsoullf1.net:> Sa nt; Ftiday, Detem be r 9, 2021 1:2~ PM To ; Marty G. Ru s tin <marty.ru s.t in@'C o l1ie rderk..com> Su bj c:t:; Re: P!:!t ition Online Ac c~s.s r,s sues E:ktem a l Messa,e: Please u sl! ca ution w he n opt!!n ing attachments. cl icki ng l1nks, o r r-e plyl ng to th is m e l 576 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 Thank you. Can you p"lease tell me, w h y I could not see it before me h eari ng? On Oei; 9, 2022. at 9:2,8 AM, Marty G. Rus,ti11 <mi!rtY,nJ Sd n@ oo lherc!e1k,oo m> wrote : Hello Mr va 11e. Good momi.ng. With follow-up and directio n fro m the VAB a,ttorney, t h e Pr o pe rty Appraise. ha s ref.eased mihe evidence that was presented at YQ Ur neari ng. 'llo u should b e albfe to ~«.e.ss viai yo ur login u si ng Chrome. Let 1,.1~ know •f you h 4''i!e oth e r q1J ~.stiions . Tha nk you . VA.8 T~ m !Marty~ BMR Su?ervisor VP.IIJ Pt oje-ct M a nager' Office= 2 39-i52-8l 99 Bldg F, 4 th Fir, Su]te 40'1 m a rty rust i n @oollier cle rk.com Firom : Marty G. Rust i n 5e nt! W~ne:w~y . December 7, 202 2 4 :18 PM To : 'Nick & l vn11' <!y:nnya r)e@.pe !lsout h ,oei > C~J v(!,lue ,tellj ust ment boo rd <VA SCLl;RK@coUigtcl;rk.rom~ Subject; RE ~ Petition On li ne A.cress Issues Hel lo Mr. Var'ie, Good aft ernoon. Per your e m.a ii and ph o n e call this momi.ng, we are sti ll co m municati ng w it h t he VA8 altto rnev . We will let you know wh.at we find out. Thank ','OU . Martv !Marty :Rustin BM R .SupeIYisor VAS Project Manager Otfice: 239-152-83 99 Bldg F, 4111 Fl t, Suite 401 martv.rug in @colliercler k.com 4 577 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 Fr,om: Nid & Lynn -r ly n nYa r ie@bellsouth.net> Sent~ \ led 11esday, O~ember ? , 2022 10:08 AM ro1 Marty G. Rust in <ro;mv, rust10@.to1!1trcls::rt ,com> Sub ct~ R~: Petition Online Ate@!$. Issue! External Message: Please U;Se caution when opening attachments, cli cki ng l inks, or re p lying ti; • know mv ,e..,iclem;e Was allowed I wa5 it t ile hearing b ut I am sure I ~houl d sti ll be .abre to kiok c1t what t he property apprt!iser pu t t here t Is. Bil public re<:ord . On Dec 7, 2.022 , .at 9 !l2 AIM , MartyG . A.u s.ti 11 <ma rt!J:,rostln@come r:c le:c!b@W;:, wrote: Helta Mr. Va r ie, Good morning. Th e Property Apprai$er dtd not r el ease their evidence il;O you. The t imely evidence ek<:l\ainge df-d not take pli!-ce. Tihe Pt operty Ap;pral:ser' .s action Is oo !.C d on t he: Florida Statut,~ information sllo wn !below. However, t he S pecial Magistrate di d allow a portion of you r evidence t o be a,d d ed to t he r eco rd . Let us know if you h ave othe r queitions.. A orida Statute 1 94.01 1 j4] ,[a] & (b) (4)(a~ At least 1 S dt1)'-S berore tih heiring the p titlOM r s hillll pro..,l de to th a lLst of evictence to be i:-esen\ed at the hearing_,. msether with t0p,e5 of ii!U de amsl r d b1 the v~Lu a.dfustment bo d .and a ~1.1mmary of evideooe t.o be pr witnesses. [bl No lat~ than 7 da,~ before the hearing, if the peti tioner h~s provide 1 req\lU"'E'(j und er pi\llri-griph [~), Jnd Ir requMt d i11 wr !ting by the peti Uooer. the .s.h II piovide bo the petitioner iii l ist o ellidence t o be pre5ented iit t · h irtn5; ,rnp1ei of iilll dOCt.Jm t tlon to wni1dered by the wa!ue adju5tment bo d a1 v(denc~ to ~ prM@nt~d by w~t:ru~s$e$.. The hidenc.e li~t must contain the pro property record card. Fai\yre of th property t1ppr11s« to tim 'I e:omply with 'l ·thf.s ~r1gr1ph !ihaU r@!iult in r~chedu l tn!I or the hear lns. VAS Team :Marty '.R.w'tfn IBMR Supel'\!fSO VAS P ro ject Manager 5 578 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 Off1ee: 239-252-83519 !Bldg F, 41111 Fl t , Suite 4'D1 manv,cvsi io@co11;ccctcrk.tMJ From: Nkk & lynn <lvnnvarie@bellsout h.net:i- Sentr Tues.d ay, Dece mbe,r6, 20216:11 PM T,o: Marty Ci. Rustin <marty.rustin@colllerclert.com:> Subject~ Re= 'Pet Ltion Online Access h;sues Externa l Me55111e: Please use a,ution when openi ng attachments, d id;fng li nks, o r r~ Can you ple ase d arify how L am not !lble to see t h e doi;um.e nts. lhat were di.splayed on the scre en ,i'lt the heairlll\8? Th is doe~ not :sound correct? Dn Dec 6, .2012, at 11:00AM, Marty G. Ru$ti n <marty.rustlp@comerd erk .c om> wrote: He ll o Mr. Va ri~, Good morning, Pj!I' our p ,o ne conversation rro m today 11./06/2022, we wa nted to fo llow up with some details. This will be added t o t he rei;.o r d for Petltlol'I 2022-00562 .and 2022- 00561. Note: the Hearing f,or Petitio n 2022-00562 too lc ptac.e on 12/05/W.22 . You comm u nica ted t h,U you never were and stil l are ur1able to :see t he evide nee [Pll'Qvid ed tw G 579 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 t he Prop.ertv Appraiser. We re5ea r,hedl a potent ia l c.omffl.lter lss1.1e related to atce$S:lll8 via a Mae computer. However, wt di5tovil!red t hat th is issue i s not a computer issue at all. The Property ,Appraiser did not ireleas-e their evidence for you to view, as ')'Out evidc,,te was not ava il able! to t hem. Tti~ tlme!IV evid ence 111!'.l<cha nge"' d icl n o t tale place. Tnis is why you are stil l u nabl'e t o see t h.eir evi dence. The S~eclc1 I Mag.strn te· dl d al low some or your ~vkh! nee to be presented at the Hear ing a nd tho$e dowmenl's were a dde<I to the rei;.o r d . You 5h0 uld be able to s~ Mls~flaneous dti cu n'I@ nt!i rrelated lo vout 1'etition t hat were u ploaded and you should be a ble ltQ acces5 t he Hearing A.u d10 a$ weH via Chrome witli vo ur l ogl111 and a dropdown on scr-eel'I . A declseon flffllited to t his Petiti on fl pi!n d ing nert step,s by- t he Special Ma gistrate. For Petitio n 2:022 - 00561, we recomm end timely EvidMC1! upload ing or d@li.very. no late than 01/ B/202 ~. for th~ e\ltdencc @:«hange to laike pf. ti!' prit'H' t o the Heatlne: Date of 01/30/202 :J . L~t us -, 580 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 knew if you have o t ner Questions or ooncenns . Tih rtS e lectronic cammunic aa-lon contains Informa t ion tnitended so le Iv f o, t he named aci d res_seef s]. If you hai\le f CC~ived lhi!i c::omm unicalio n in error, ple ase forward t he e mail in its ent1r,ety to ~he Clerk's Office a,t cou ercle rk@comc cc lect ~ ancl d1elete the emai l. Under Flor'ida Law, email a ddresses a re publ.ic. B !M.a:rl:y 7{ustfn Boar d M i n utes & Records SupeNisor va lue Adju stment Boa t d Ptojett Ma r1agcr Office: 239-?S2-43399 Fax: 239 -.252-84108 many,ru nl a@collic rder,k t gm Col lier Cou, ty Cle rt of the c~r-cu it Co urt & c Boa rc;I Mlnutes & Reco rd $ Department 3299 Tam ia m i Trail East, Su jte ilf-40 1 Naples, FL 34112~5746 \IWW ,CollUlo.l.;:im,.Ju:Q~ 581 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 Ceutcr Count Value AdjusCm nt Board (V H) L ocal OperaUng Policies and Proi:edure : Evidence Upl0ad I ) Subjec• to tli.: Colli e-l' Count~ Propi:rty Appruis~r's lPAO) e.i-..pre~s wll'imm c.unst:ru. wh i~h t.onsent shell be provided to the V AB in \vriti ng on .an annt•llil bas is by electronic mD:il (E•m11il) any c idcncc uploudeo by the pe titioner into the VAB A:da .!i)'"Stcirn (AxiaJ mny be admissible durin g thc- correspooding hear in g, so Jo ng as 111) uth ev id('fl C(: is upl m1dcd im o Axllli at least fifteen (15) calendar da~ prior 10 lhe carrespandlil'!g, hearing or a reaso nable ti me: prior lo hr:11 rin g [as defined hy Rule s l 2D- 9 .020( l J(a)(2)(c) antJ I 2D-9 .020(8), F.A .C. l. if not 11vaml11ble Jiflc:en ( I 5) c.ule nd a r days bc:fore said hearing, !! nJI ll) so lon g as the PAO has no other ,·alid objeccion to any such evjdence . Conse nt m11y be reasona hl y withheld by the l'A0 hy ad,•i<iing th e VAB, in writ irng . \•i.11 E-mai l. p:r:ior to lhe RL'.' ... Xll VAS ur£_an izatiomil mec,ti ng. Further, the PAO c,u1115e n'l 1s only 11pp1ic-a.b,e Lo this Para~ph I ofllle \I B Local Ev idence ro licies ilnd P'roccdure s nd the VJ\B hereby confir ms t hat. consis1en1 ,,.,..imh Sectio n 1'2'11~9 .02 (1 ) o the f lorlda l\drninistroo:ive Code. the PAO ,dr,c5 110 1 conb'ol or-in nuence any por1 ion o f th e VA 18: pa-oc-ess. 2} The uplooding of petition eviden~..: into ,i-\x ia wi 11 not con11ntn~e the ev id cntt! t:".x..:h11n~li: process. In ordCf" 10 cmnmcnce the evidence .exchange procc ~s. pi.;1mo ncr mu.si rol1o"' Florid tarutc ·~tion 194 _0 11(4) ni nd any cmrr:sponding ec,ion ofchc f loridll! lalutcs 3 11d Pfori da dmini strativc Code. Any lli!qut.:s1 for PAO c-\•idc nc:e up1oadcd into Axia will OT c,,nst~tut~ a formal requC'st for PAO e\.'i denee. T l1e V AB follO¼'s d1e r,i,quirem-ents o f the-F lorid11 M'llumt~ illld the F'lorid11 Aclm in iii.trativc Code, it h rcgm'ds to t he e . id 11ce exc h:u•ge protc:b-"S . :mdl ny ond 11 pa11 ies are ~tron~])• eneo urJged to n:-v;c, 5,,uch rcqu ire 111c1ns and foUO'i.\' th~ am , 3) [f pc:titioner has im.licnm.cd an th e pietit i c:m that pclil ioncr is unable Ito pt1cnd chc hcAring, hul v.,ou Id like the VAB to <:ocLSiJe c' t: .,,.idem;t: in pi:m it iunc-r' s abstnrn. cvitlcm:c mu s'I. be uploacfeid mn,a Ax ia prior to fh<: hea rin g. p~rrsuant to the section or the F lotida c;:u u1es ,md che Flo ri da Admini s lra th •c:-Codie which a[lply to C\1Jdcncc, ~f t he petitio ner is un~b lc to up.load ,c'l.•idc n~ into A ia. tfum one (I ) cop)1 of che e,.•idence pm.:ki:t must bl:' prm•·ided Lo tne · o ilie r County C lerk 's Otlioc at Office ofthc C'k:rk of ,lie Cin!uim Co urt n.li1.d Comptro.ll er, A TrN; VAB, 3299 T 1niilmi Tn i I East. u ile # 40 I , a.pl csi, f L 34 I 11 at l ca:st fifteen ( I ) business. da)'S prior to mhc ltc-a_ri ng, 11.e pe l it ion er rnu !.t 11ls.o purticiputc in the c,·idence cxchangi: pn:iecs.$ ~t forth in i.; torid:t S•acutc Section I 94 ,0 1 I 4) ill'!d iUl}' cones.p nding sec•jon of the Florida ~atutes art<1 FluritJ.i Admini stmti,.,e Code. 4) E,iidene~ lill\a) b1: u pload~cli din:=ctl~• Lo lhe J]C'titrm, retcflrd on tnc V1\B website. ·videncc must be in PDf file format, less than. 60MB in si:L~. To u p lood petit ioner evidenct:, the perilionc:r s.hould a) elcc, Value AdjLJS trrte ni BC>.artl'\ the n ~Acct:ss Fi le d P1::1 i11.lon:-.'', al the Clerk's wchi:;i1 c: h1t,1l.!l~li:11op,colli£ j ·rl.. csz 111 1.a · i.,,~ch2020 h) Enter T:mn~ct ion # and f'ilSS\.\'ord (pro,·ided l)r'J ch.e petition rrteip,.) to 11cc:c:ss and opr:n Lh e petition reooro. !iclee• the "Upload! Doc ~" ico n, aruJ fo lluw •h~ prompts. s, Collie r tJ Un ty VAB viderrtcr: Uplo:ad ~o lic:y: a) Unle other\' ik nl)tt:d, the p,.i11ies mu~ u pl oad th eir own rcspccEivc c idcncc into xia. b)1 fa(:h par1y submitc ing e'!!idt:nt:'c-shouJ d numbe r each pa •c of 11ny and nll ev idence and/or docu mentat ion submitted w~ich ~onc.:lins ntultip'le pages. c) In the event t hat a party is unn ble to up load ,e\lidence in to A ia. theti s.aicJ Pflrtl)' mu t: l) Contact the VA 8 C I r:rik for ~, !ii5t.'l.n,ce in resolv in g the issue nt w,l"l('I ', 'Ill ill.' '11:1 .~'urn 01' 239 .252. 8399 . 582 Received On: 12/12/2022 2:25:08 PM Misc Petition No: 2022-00562 2) If mhc issue c;;1n 11oc lbe resolved, prov ide al'I}' .md ,i'I I such e\' ide nce .1s PD:F docwnen cs. of reasonable s11.c (less Uml'I 60 1Bl lo Ute VAB C~erk ..,ia ema il •o vabc I erki'wrol licrclcrk .com. d) The VA B Clerk \\1i 11 scan and up loa d P'3pcr ,0,1 idcncc provi d«t by a part y ONL ¥ Ir suc h ~fly has no ac.cess. lo 11 ,c o mputr:::r and n o rncam t o 3-c{'.om pli -"h NI (tr# ahm.•c . e) Plc11s ~ nole : Any ancl aH c-1,1 id c:nc,r;-~1.'!b m it1,cd lO the VA, H. Clc:irk w i II be r;m mJl' I)' .s c::m nc d in ln rt.he d«tronic pcti1 io11 record onl y if th e party 5ll bmitt ing c,i1e h ev idence is onalhk ro up lo~d .s ut:h cv ide nrc in rhc Aida systc:-m, a nd any ~ch ci.·idc ncc-w i U lhcn:aftcr be accc-ss ib k 1fl holh 'lh e petit ioner 11nd lhc PAO. PAO evidence may not be ,..is.ihlc to tpc titirmcr if pet itio ner ha!i .nm ptop«.I}' initi.ited the v icl cncc-&:xcfomge pmcc!i.'.5 as dC'.!icrihoo ahm•c. 0 The V AB is not ~sp1.ms1bl~ for mhe act: ur11cy nor co mp lctencss of any uploaded ev idenc,e . r r is d,e sole ri:SpO nsibi•i•y u r lhl!' pe,1.i tiuncr to l.og inlo their pelition rttord udl confirm 1hc- accuracy ilnd/orcomplel•l!'l'lt!-SS o feny und e'II ~,•id t!:nre ~an ne cli ond /oli u pl oaded Lo peliltonc r·_s pe•iHon re c o rd . The ~t il ion~r musm im m ediute:ly not ify lhe VAB Clerk of a ny discrepanc y in ev idi.:nee: provided versus e,.,,•,dcnce scan ne~ a11 dlor uplm1 detl 'lo petitioner's. p,c1.lt io11 record. g) E,•idcnce su bmitted, no moue-r iJ,c rnelhu<l, bcmrnd p.u.rt u fllhe petition reco rd a:n cl wi ll not be ret urned. 6) To racU iU1te processing of p.1per e,rrdtnce subm iutxl to the" VA B led., p.a.rtil!'s s.ubm i u ing evidcm:e should : a) No1 us-e stap les or lape. b) Prov ide:: [Photograp h on 8• l /2" x l m" p.a,ges. captio ned o-n the fro nt :sidl!'s. c) Inc lude 0 11ly pages tto larger ~an 8-112"' )(. 14". cl) Pmvide all doc u11ncnms. it1 "u nlb o und" formu1 . (Do not use ll:Jjud11::n.. nmebooks, ri:por l ~u..-ets.., ~ndcx. d i,.·i dcrs . phmic s lee""es or other b-in di ngs.,) 1, Al r~ hearing. c.onneC'tion-s will be p rovided m a ll ow each party. us in g th eir O \.\'fl lapto p compuleTS to acces.:!i th e intcmcl and a.It o,-. c::1ic l1 p.l rt}' lo control the di p l:1~ ortllei.i' O\\ollll evidence 1h11L hos bi:cn srnn:nc d or u p1 Q41dcdl lino the e-l«tronic pct itton rccordl . P lease ,contnct the VAB Clell'k 111 v11bcl~rk1a'i:ollie-rcl«k.co m or 239.2$2.lil J99 for details rcg~rdi ng eq u ip mem and othe r tu1u mrements r o rth i !i IIL"'-GCSS . Contidffltfa ] infommtion : Any party subm illing infonna.t ion, e\,idcncc end/or clocumc rrtat icm \.1,1hicl1 s uch party deems cooifide ncia.l mu~l p:rtl\'ide exprcssh.•..rille n notice of 1h e c on fide:nt ia l na t ure of a ny such inronmufon. c,•i denoe and/or documl!'nta1.ion directly lo t he" Co me:r County VA B. Sa id notice of confidc nt fal information, evidence a nd/or d otumenc11tion m u.st 11cco mpany such in fi:mnsmion, cvidem:c and/or dnt umemamion, or ,he piln:y shilill lnill rk any iin.d .i ll such info rmation. evidence im d/or doc u m l!'n lIIJ.ion as c:onfi dc:nt ial in. uth a way tiut.t it is ob\i'iou.s 10 nn}' petson 1h01 "tcws; llhe same 1.hm s uch infonnru.ion. c:,., idem:c and/or docume 1m1l ion should be tteat~d ii!. ronfitknt iaL. Adld i11.ioo11Hy, 11ny part y prm·i d ing tc:$t irn.on y which s uc h part y deems to be c-onfide-nlia l n1111 s1 in dicme llhe s..iJJJle d uri ng the hcari n • so th~t the verbatim r>cco:rd t1eflec.ts dle contidenti.al nam11e ur any ~uc h te:s-timony . No party 't,\·ill be forc""-1 to cJ isdi.ls~ •rnn fidcn lial informat io n lhat $laid :part!y may ha,.·c: in its posse sion. 583 Received On: 12/12/2022 4:55:19 PM Misc Petition No: 2022-00562 MartyG.Rustin1 From: l'lrty G. Rusti n Se_m; To : Mondo11y, Detem ber i 2, 2022 3 :56 PM 'Nick & Lyn n' Cc = yalv M1Justrr11.int bo rd St.thjKit = Attadlmen ts: RE: Pf>'titlon Oi'tl rrie Aeice ss ls."Sues otice of Heari ng,pd f Hello Mr. V,iH'1e, Good ah emoon. Please frnd attache d VCJUr Hearing Notice, whic;:h inclu de.s detai l$. for evidence e:iccharnge. Per t he \IAB A.t tomev, all c;:amm unic;:;;1t io n and informatlon flows from Pe ,tltlonf'rs to o ur\l'A8 Attomey's Office Yhal VAB Admi11istl(ltfion only. Thank vou. VA.B Tec1m :Marty !Ru.stin DMR s.tJp~rvisor \IAB Profeu M.anaser Office: 239-252'"'8399 Bldg F, 4lh Ar, S.uit@ -401 mi>ClY rust1o@co1Uccc;ledi ,cs;nn Ft omi: N ick & Lynn <ly1mvanie@bel isoumh .net> SentJ rvta ndlay, December U , 10-22 3:25 PM To~ Marty G. Ru5t in <m arty.rustln@collierderk.com> S-1.JbJen: Re ; Petitio n On li.ne ,\cce55, Lssu es EKh!:r nal Mnsap: Please U:54!! ca utio n wh ~n ope ni ng attachments, clicking li nks; or re plyin g to this m essag,e. Fo r m y recosds I need mo know w ho the vab attornev is? On Det 12, 1012, at ~:241 PM , Nick & Lynn <lynnYarie@bellsouth.net> wrot e: Whal Is d'ead l ne fort~~ evidence for the 1/30 hearing? O n Dec 12, 2021. at 1~2:2 PM, Marty G. ~ustin <mi,rty.rystln@ooll ep'derluom> wrote : Hello Ml', Varie, Goo d afternoon. We nave followed up w ith o ur VAB a1u :orney. A ll cammuni<;at fon :an d info,rimation flows worn vou, t he Pe t it ioner, t a our VAB attorney's office vi a VAS Admi ni slr~tion onl y . The m ost rece n t i n forrnartian is provided to vou dj re ctly from c ur VAS tl!Otn ev •s office. 1 584 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 Marty G. IRustin Marry G Ri.ssti n Frnm~ Sent lio; Th urs.da)', February 9, 2023 8'4 2 AM 'lynn..,a ri e ' (c; SubJi'et: Attac:t,m · nu: HeElo Mr. a ml Mrs.. Va ri e, value a dj u stment board RE: Pe titio n fl.: 2022..(105.61 R.E: Pe btio n fl: 2022-005~1 Type: OOR.,01 -Real Prape rty Va lu e Type: OOR_01 • Rea Property Va lue Gocd rrno r11 l ng. Our VAi!, attorney h.as reviewed al~ co mmu nicatio ns ancl h.ls provi ded the ;1ttac.he-d em111S per you.r request We re curJenlly ooo dlnatlne: th 12 date for th ~ VA S fin.al mce-t•ne.. an d we wUI proY rde-t hat dat e to \''O U once, It ha5 been f,oo liz ed. TI'le VA.IB AUoli'n~.,. absol . of o ur co mmuni c-,0tio n~ wlH ti e pro ... ~e<l to t ne Va lu e Adj ustinen l Btl at di diu1i ng th!'.! final m eetin for both o f ya ur petitions. Le t us kno w if you need an vt Ing else . Th.i nk you. M a,rtv for VA& Ad mi n :Matty'XlLttin BM R SupeNl:sor VAB Projei;t; M.ilniger Offtee; Z3 9-252-S3 9SII Bldg F, 4 Fir, Suite 4'01 ma nv,n•s:tl n@co lll;erderk,com Fro m: lvnriva,lc <tvo ovac lt:@beUg,yth ,p ct> Sent; Wednesday, Fe bruary 8 , 2023 9:20 A M To : Marty G. Rust i n <=m arty.rustin@collir?rcle r ll.cam :i- .5w:bj ect: Re: Pet it ion#: 2021-00561 Tyj]e: DO R_Ol-Real Prop erly Value E>!tem ,I Me$$81e: Please u se caution wtien opening attachm ents, dicking links, o r replyin g t o t his mes sage . t he o utcome · no t ,he issue. t he fact that I w as no t a ble to su bmit rebutlal evide nce a nd U\a P'«lpei1',' ap pralMts office was ie a v iolation of VAB hea ri n g rules. e nd my due prooes5 rights wh en is lhe a ciua l VAB he aring tor l he-m lo r'a1/h!l v1 lho maglslrate reeomme ndaUon Under florlda law ll i~ my r igh,t to att end this hearing iand )'our o blig ation to no t ify me of l he tlm a, and ttatri. ~lease forward ffl)I emml lo llhe adual board members because they ar e-nom U!irted 0 11 t he cl erk or courts website. p lease arso p rOVlde me Ifie-ditect eoo"lmunieaUon ftom N'l& VAB attomey ror my records. On MOf'ldsy, February 6 •. 2023 cJt 05·35:56 PM GMT-5 , Many G. Rusful <martv,ruslin@collercierk.com> wrMai: Dear Mr. a nd Mrs . V ari e, We are in re~e lpl of yo ur ema iJ co ntesting th e Spec ial Mag isl.rate's recomme nded decis ion and re quest for re consid erati on 1 an d have forwarded the sa me to the at1omey fo r the Co111er Co unty Value A dj1L11stment Board ("VAB 1-The VAB attorne y rev iewf?d yo ur emai l a nd h as a dvised t hat, a l thi s ti me , 585 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 the approprlate vein ue for any fu nher recourse wm, reg,erd's to 1he vatue for the subjeci pernel wm be vla1 the Circuit Co urt. Florida Sta tutes d ictale ·lfle appropriate pa rties to ,a ny such ac1ion and a Memorandum i s enclosed. w h ich addresses the issue of recourse ,after a Special Magistrate submits .a recommended decision to the, VAB arn d/or after the VAf3 renders a fi nal decision . While we unde rsta n d that you may not be please d with 1he out come of your appeal, we have lfull farfh and confidence in om Speciai Magistrates· ab i lities to review petition records and render oon-sistent and comp li ant recommendations to lhe VAB. Slncerely, VAB Administratfon Marty Rustin B :.,R Super.,isor VAB Projec t Manage!l r Office. 23'9-252-ll399 Bldg F , 4"' Fir Su:il;e 401 mami rus:tm@oO lhercle-tk.com From: Ly nn Vane <lyn n'o'arie@bells ooth net> Senl~ Mo11d'a~. F ebruary e. 2023 12 :le PM To: Marty G. Rustin ..::rna,rt.) ryst,□©ls;glhi1uc1erk.oom>: steve .. U·11el'@fl0ridare:'l.tlnue.g,n, Subj ect; Petition#: 2022-0056 1 Type_ DOR_01 -Real Property Value External Muaage: Please use caution w h en o pe n1ng attachments~ cl lic:kl n g li nks, or replying to t his me55age. Dear Val e Adjustment Board . VAB al1lomey .arw:i memb I arn wr.tmg to request a reeooslderatton of my hea ing. I believe I (11 d not recewe .a fclir h earing and for the teaiSO n:S ouUI d tn this tter i <to not be v Uu11 magisttai I) ecmducled the hearing ccmsi51.enm with other hea ring:s. I also oon.temi 1nat loo hearing was not helcl i n aecordance to 1he Florida s ate statute that governs these hea,ing-s. Most l mp,orlantt; I was not able lo submit m~ rebuUeJ evidence that wa-s. key to proving my ~se. M:,o rebuu evidence was o~ a11owec1 lo be submi.ited if lhe PAO kl~d no Gbjeaicm accon'lin,g to tne mag l~rate I was constan~ told wnat I coukl .and could n cl 'talk about 2 586 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 I WQU'k;! ask ·for a new Jle(!lrlfl9 il'll lronl. ,of a non blas maglsk'ate. Fl'OOl lhe onse t IM ma gis trate expressodl no lnteuis~ In verifylngi lhe PAO evlelence. He allowed 1fttl PAO lo u,troduG& r'ebulfal e11lcfence withoot giYiri\g me l he opportunity to object The rna gistrate· d->d not allD'W me to introduce evidence in rebLLttal io l he PAO evidence l hc:1t wa51 provided 7 day-s p rior to the hearing. The m~i~rete did not ract chedi any of' •he PAO In iool evid ence or i.-ebuttal evidence My rebuttal evidence 51hOVt-ed several ey mistakes made n the sales approach presen,ed by me-PAO ti ut th is was Ignored Dy llhe maglS1ra te . Maglstrn lo Jonas said ·adj,llJstme n~ atipeated re,asonable and well suppGrtedi. Me g~te Jonas oos not enumerated lhe ,fl\!Jdooce ho iS relying an rrom rtne PAO n his Declsloo oflhe Value Ad}Ustmem Soard (lh.e decision } Magistrate f d,ng~ Clid n.ot i ndJCate how the poa exactry c:Ofrnplie d wi1h all 8 cnte rion as re,qu reel b:f Flori(la statue by 194.301 and in tum 1913.011 . He also cftd not let m e produce e'a'ideoc:e to pro'le the appra1Ser used prao1ices Chat are different than the appraisal p(actices generalty ap~ied by tne P·AO ro co mparable properties withi n the same county . The magistrates decision did not Include 8 or the COl11er county property a ppraisers represented at the hearing. He omlrted Annabel Ybacota. Maryarine Gmger and on~ olber co.nmei"Ci.a l ap praism in hL'S Ill&\ Gf apptalst!rs preu.nl. In Itta rn aglsttatas ·find gs. of F'act• M ,quo.es tha't tha Aon& oe ,:ia.rtmenl c:il R:ev enuas statlst'teal anal'ys1s. ll'\dlcated a 46% in crease rn Collier C ounty which is not public!~ a'w'BllabJ e dooument nar is it specific mo ne1gh.1bOl'hood:s. Me9islrete Jonas said: t hat be did not care abou~ property closing1 dates he onl)' cared abou\ ooolil'aci dates. Magis tra te, Jooas 1s a qlJ'ahfied as an e~ert wi ness n col[;er county arcu,1 court I bel'el'te lhis 1is. a conflict or Inte rest 5'J& attaci'lfJd cteci&lon wl'lfl & magis.trate Lor raine Dul:>e a1rowci.1 pct11lon to use assessed value t.r1 her deterrriinati!Jl"l In our orlgl I petition we Ln dteated thal we 1,1,1ould need 120 minutes to pre!K!nt Q.Yr: case . We w.rere c--Ut short at 120 nu\es from lhe beginning cir 'the h-e ing wh ch inclooed 11'te time l he PAO presemted lheir case They were g,iven e~ much t irn& as. [My w a.nt4ld w dJd not gel 11'1& 120 OfOY1tf wg otm:10:(J to oawmt our eas e. We we,e told to lea1te afle.f 120 minu1es in lotal. I be lieve I d'ld no receive m~ due process and lhat the Value ad stcrient board ~hould no, oertffied the magislrates J,ecommendatlon . l 587 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 Th.ank you ror you oonsider.a l ion, Neck a nd L:tlll1 Varie This eleclronic co mm unicatio n contain5 inform~tio n intend'ea solely for the named add ress~(s). If you have received this c0f'Omunicatioo in error please forwa,d the email m 1,s en,lrel) to the Clerk's Offlee at cQiUerelerk@coU1erc!erk.CQm and de lete lhe email . Un.cl FIOnda Li!rtt, e~il add!rassas are p u'b hc... 588 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 Ma rty 6 . Rustin From: S.nt To : Cc: Subject : .A'l.tai:hmmts= Goo d aft e,rnoo n. Law Office o l H c.>11y E.. Cos by, PA <holly@c:os bytww.c.om~· Mo nd.ay, Februa ry 6, 2023 3:S3 P-M Marty G. Rust in Vc'!lue adjustment bo-a d RE:. P-etition : 2022 •005 61 Type: DOR..0 1 • Real Property Valu e Memo Rt< VAB gttl to acce pt ,, ton'lm-4'ndabon • Collier 2 02 ~.pdf I h ave re11 iewed the i nformat ion below , an d I suggest t hat yo u p rovide t he rol lowing (see below) to M r. Vari e, a long with t he attach ed mem o. Wie are i n recei p t o f your-e ma il co ntes.t cng m h e Special Magistra t e's ire co m me nded d ecisio n a nd request for re co nside ration, an d have f orwarded the same t o t he ;;itt0mev for t h.e Collier C01mtvVafue Adj ust m en t So ard j"VA.B''j. The VAS attorney revl e-wed vour emall ~nd hai ad..,lse d t hcit , at this. ·Ume, t he "ppro;;iriate ven ue for any further r eco ur se with re-girds to th e Vii i ue forr the s.ubje c.t pa r cel wlfl be 111.a the Clr~lt Co urt . Flo rida Statut es. d lctate t he appropri at e partJ es. to an-., s1JCh action an d Memorandum Is t?ndosed, which ddresses. t he lm ,e of reco u~ .after a Spe cla l Magls.tr:.te su bmi ts :11 rrt!·tomme ndl!'d deC:i$iOi'I to t he VA'B arul/o r ftt-r the VAS re nders .a fi n.al ded .slon . Whil e we understan d t hat you 111<11y oo t be p lease d w i t h t h e outcome o l you r appeal, we hav e fu ll faith an d c:o nftd l!'ncc In our Special Magistrates' ab i]ities to r:evi ew petition rec:ords an d render con sistent a nd com pl'ia nt r ec:o,n m en da tion s to the VA B. S,Jn(erel',', VAS Adml nl:itra1t o.n Hollv IE. Cosbv La w Off K e or Ha 11¥ E. Cosby, P.A. 602 Center Roa d Fart Myers, Flo rida 33907 (239 ) 93 1--0006 [il9) 4 1&-0006 (fax) Th is. el ectr o nit.me$S~ge t ri.nsm kS sion a nd i!Jny ~5:S.Oi;late,;1 flies a nd/or il!~thm e nts t.0ntc1 iru i nformat ion from t h e La w Offi~ ot Horty E, Co5by, P.A-t h ~t is c o n~lde.red c onfl dentlil!I or priv ileged. The lnfor m.atio n i$ i nten de d so le ly f o r t h e recipient and use b v a ny o t her part.'y' '5 n ot auth o rized. If you are not tlh e ln tel'lided recipi e nt, b e aware that a,ny disclosu re , copyi ng, distrib utio n or use of the con tents o f t his i nformatio n is p roh ib it ed . If you have r ece ived diiis e]ectronic tira n sm is.sion in erro r , p lease J>ermane ntly de lete t his i nformation a nd notify me i mmediately by telep hone (2.3 9-931-0006~. o r by el ectron ic m ail ~hollv @cosbyfaw.com ). A dd i tionally. however, Ftor ida ha5 a very b roa d Pub li c Reco r d's Law. Most w ritten oommunicatio n s t o o r f .--o m State and Lo ca I O fficia t5 r·egardi ng State o r Lotal bu Si ne~s ar e pub lic rei:ords availab le to t he publ ic a nd m edia u po n r eq uest . 'four e m ail Gam m uni~atr,ons ma y t h erefor e be subject to pu b lic d i sclosure. Than k you. From: Marty G. Rustin <ma rty.ru stin @com er dert.com:> Se!l'\t Mo nda-',', Februa rv 6, 20 B 12 :53 PM 589 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 To: 'holl','@cosby'law.corn• <holJv@..:osby law.c:om:,, Cc-; v~lu@ adjustment boardi <VABCLIE RK@i;oHi.erder lu;orn > 5ubj,ect: FW: Petitio n tt 2022-00561 Type: OOIR _01 · Rea l Prnperty Va lue Hello Ho lry, Good aftemoon. Please s~e the @rnal l from Niek & Ly nn Varie relat ed t o !the hearing and recommendation t or Pe t ition 2022•00561 . m hav~ a1~eady dire:cted them to t he ir Decis1o n Recomme nd a t ion doc;u me nt a nd t he t ext re,l al:ed to nelCI: stops via Circujt C.ourt. Th i:s. email aune afte-r that d irectio n wass giv,en. Please advise relat,ed Ito respo ns;e anrJ/or nel(t S.tQps . 1iha1ni( you. Marty M rty Rult:in BMft S,upel'Vlsor VAJ8 Pif oJect Mani!ge r Ofrke: 239-252-.8399' Brdg i=, 4 111 Fir, Suite 401 m arty.rust an@<ol ll e rc;INk ,oo m Fr om: Lyn n \la rle <lynrw.:,riie @b e llso ut h,net> s nt~ Monday, Fit?brua ry 6, 20B 12:38 PM iTo~ Marty G. Rustin <ma rty,rustin @col lie r'd e rk.mm">; st eve .l eller@Ao ri da revenue.c om Siu bj ert: Pet ition#: 2021-00561 TVPe: DO R_Ol, -Rea l PropertyVa!1,1e External Messap: Pleas@ u~ ..:a utlon when ope n inc attachni@nts., cllc:king lin ks, or rep ly ng to tttls ~ssage. ---~-- ooo r Va l ue, Adjustrnt-i'lt Boord, VAB t.tomey and mem b~ rs., I am writing to reciluest a rec:o ns.iderat ion of my hearing. I believe I did nol r,eceive a fa i r hearing and for t he r'eaSllns outline(j in t hi s letter I cfo not beUeve t he magist rate co nd ucted t he nearing consiste nt wiith othe r hearings. I also cont e nd t rui1t the heating was not held in accord a nce to t he Florida stat e stallulte t hat governs t n.ese hearings.. Mr::tSt rmpo rtilritly I w35 not ilble to wb.m i t my rebuttal evldelllte thait Wi!i key to provlnR my <:ase. Mv rebuttal evidenci! wa;s: on.Iv 4!llo~d lo be wbmilt~ If the PAO hi!d FiO objec.tlo n aeeord ll'IS lo ttie-rr-1-a3l5,trate. I wa,s con5,t,u,dy to1dl wh.l t I i:o uld aridl cou ld not ta1k about . I wourd 3sk to, a new heai'lng i n front ,of r'il01'1 bi.as m aeiStrat~. Ftom th@ onset d'ic magiciti'atc e:,cpi'C'!~scd no i nt(!fOSt In v~tlfying t he-PAO @videru::e, He allowed t he PA O to i ntroduce rebuttal evidenc:@ withou t g iving me the oppo rtunity kl object The rnagrstratt! did not a llow me t,o introduce evidence in rebuttal lo the PAO ev1d'enre t hat was p rovided 7 days prior to the hearing. Th e mag istrate di d not fact check any of the PAO initia l evide nce or rebuttal eY idence. My rebuttal 11videm,e showed sever.al key mfstakes made in t he sales a pproach present~d by t he PAO b ut this. was ignot edl bv the magis.tt alf!. Magis.tl'ate Jor,as. :;a•d "adj ustme nts ,aPlJeared ~asortable ,and well s.up ported .... Mae,istr te-Jonas h.u not C'!-numeratt<dl the evid'@ n c-e h e is rely ing o:n fr'Q m the PAO in his Deci,s ion of the V,a loo Adjustmeru BOi1iild (the deci si on). MagJstralf' flnding1 did not in dit:rte h ow tM poa exactly' C()fflp,licd with atl 8 critet ion ,n requi red bv Flor Id ~tatue b',' 19-4.301 nd In turn 193.01 l . He i'.lt~o did n ot let me, produt:e C\lidt-nce to prove the- appra lsecr u5,e d practlc.es thilt arre dl fferel'lt trnin l'he app ra sa l pra ctlces genell'all1 ppl'ed by the PAO to c--omp,u;ib le propertie-5 wit hin Ille 5ame county. 2 590 Received On: 2/9/2023 9:07:12 AM Misc Petition No: 2022-00562 The maglstrilite-s. deelSton did not include-aH 8 of the Go llier county property a pprai$ers represented at th4! hearrng. He orrutt~d Annabel ''l'baceta, Maryan ne Greg.e r and one otlH;!T commercial a pprajser in his li$t o f a ppra isers pre.s ent. I n t he ma_g is.t rate-_s "F indings of Fac.t" he quQtes that the Florldi!i Oepartme nt of Revenues .stalistic:i'I I i!lna ly-siis ind [cated .a ~6% increase in Collie r Cou nty which is inot p ubnc,ly availa ble dowment nor is it spec;ifit. to neighborhoods. Magi:;t rateJonilS $i'llld t fmt he did not care atKlt1t propert>r c-losln,g dates he only cared .about contract d.1te~. M.agls-trate Jo na s ls a qu~ llflf!d as an @<Jq'.!C! rt witne$$ i:n ,coll ier county c:irru it court. I beleiv@' this is a ton fir.ct o!f int<!t@st. See attache-d d ecisio n where magkStra te !Lorrai ne Dube a llowed pet irtione r t o use assessed va lue ·n he r d'ete rm ination. In o ur orfglna I pet ition we in dicated that we wou Id n eed 120 mfnutes to prese nf our c.1.se . We were tut short at 1 20 minutes from 'the begin n ing of t he hearing w h th ind uded the time ttie PAO pre5ented t h eir case. ihey were give n as much t ime as they w;;1nted . We d Id not get tne J 20 minute:> we oeedf d1 m,w-esent our ,y-se . We were told to lea'w'e .after 12.0 minutes In total. I believe I did not receive my d ue process a nd that t he Va lue adj us.t ment board, should oo,t certified the magi strait es reco mmend-<lftion . Tha nlc yo u ror yo u cons ideration , Nlc;k -,i nd Lynn Vairle Th is erectrnnlc com mun ic atio n contains nfo rmali on lnte-nded soletv ror the na med add'ressee~:sl . If yo u have ret.el,..ed thicS communlccu.ion In error, pi cas~ fol'\1,1a rrd ti\! unail In its. @ntl rotv to the, Cler\'s Office at cQ)lle rclc:rtc @oolH c:a:1erk,co m and deh'.!t(? lhi!! t!rt1.11ll. Under Ffori dt!. Law. e-n'lajl addrt!sses are p ub[ic . 591 Received On: 3/21/2023 1:09:16 PM Misc Petition No: 2022-00562 Marty 1G. Rustin IFr-om: Mc1 rly G. Ru sti n Sent: lo: Tuesday, Ma rch 2 • 20~3 1-0s PM Nick & L:rnn ' C(;: Subject: Hello Mr. & Mrs . V"rie. val u e adj u5tment bo~rd Rf: Good afternoon. Thank 'rOU foll' cl;11'1fyl.n,g. Ph~ase be advised tha:t your ootl'i:!!ponde.nce wjll bi:! ptovided to d'le Valu~ Ad us.trnent Board when I eallv perm i s!;bl~, whkh LS d uri ng a properly adverti sed meeting, wMrn wm be h~td op(!n to the pub91c , Th~ next VAB meeting rs S4'.:ni:!du led for April 17, 2D2 3, during whict, time both of your petition$ and your correspondcmee with VAB Admi:ni nr..tiOn will be sp«ifically addressee:!. Sinc-erely, Ma rtv for VA B Ad ministration Ma rtv Rustin BM R Supefl/150!' VAB, P rojett tJtanae:er Office : 239·2S2 •8399 8rdE F, 4th Flt , -Su ite 1:101 m ;uty.r usti n@(oll ie rc lerl.oom ----O nigina l Message--- Fro m: Ni ck .& lynn ._,1.,.nnvarie@becll.so1.1 t h .net:>· Sent: Tue~ay, Mar-ch 21, 2023 11:35 AM To: Marty G. IRU5tin <marty.ru st n@co1 1 erclC?r .rom> Subject: Re : Exteriul Me5$.i!ge : Ple-i!se use ca ution whe-n opt nine ilttachm t!n ts, click ing l inks. or rep lyi ng. to th is message . I apolos iz e fo r t he co ntus.1011 . It was n ~mail t eg,ardlng tne hea ri ng. Wanted to know if any o hhes.e emails ha ve been fotw11rded to ;n1'1' vab m E!m l:ie:r ind i\ll dua llr . Th anks Nick ~ On Marn, 2023, .at 10:48 AM , Mi.lrtV G. f!ust fl <m.artv .rustl Q@colllerc lell:.com> wr ote: ), > HIIIO Mr. & Mli'S. Vati.e, ::,. > Good n o rning, 1r sanl by mail, we have not recei'ied a letter from you ta d ate. ll!ler-e have been seve raJ emai l com munintlon,s, ftom you 1th.it have bee n incl u de d as part ofthe necorcl in AXIJL Pi ease [Provide what "letter" ·you are ref erri~I t,o. TMnk vo u. > Marty for VAB Admi ni !iir t lon ')' > Ma rtv Ru-it.in J! 592 Received On: 3/21/2023 1:09:16 PM Misc Petition No: 2022-00562 > iBM R .Supervisor > VA B Proiect M.i ma g.e r ;, Offire: 239 -252 -83-'99 > Btdg F, 4tn Fir, Suite 401 > rnartv ,ru-sUn (!>colllerclef>'k..oom :> > -Orls i na l Me-ssa&~··- > Fi'Oli'l: Lynn Vanie <lyrm·varie@b,etlsouth.net.> .> Sent: Tuesday, March 2 1, 2023 10:0S AM ,. To: MartyG. Rustin ~marty.r1JStln@c:ome-rc ler'ic .oo m > > Subject: > > E.1t tcm al Message : f leas.:! Ll $~ t1I ution wlien openi ng attachments, dl ickin,g ~mk s, or rep[y~ng ll!o this message. > > ,can ~ou to nti t m t lie tett.!!r i sen t lo1 yot1 was r ead b';' m e mber:5 of t he Value a djustme nt lboard7 > > This e lectron ic communic;.a1tion r;ont,ii ins lnformetlon lnten.ded soleJy for t he muned addr,essee l$I , If yo u bave re(e,lved ttii5 commyn icatio11 ini err:ac, please forwaliid the .:!mail in Its ~ntirety to the Clerk's om~ at coll ie-rc le1'ik.@rolllert~rk .c om ~nd delete ttie erna II . > un de r 'Flo rlda Law, l.i!1nai1 add~s.1es. are public. 2 593 Petition No: 2022-00562MiscReceived On: 9/26/2022 10:54:41 AM COLLIER COUNTY PROPERTY APPRAISER VARIE,LYNN 482 PEPPERWOOD CT MARCO ISLAND, FL 34145 Petition Number: 2022-00562 Folio Number: 56781640005 Dear Petitioner, ABE SKINNER, CFA You have filed a petition with the Collier County Value Adjustment Board (V AB). The V AB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s ). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness (es) to our office OR upload to the V AB Clerk's AXIA program (preferred) at https://www.collierclerk.com/axiaweb2022/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CF A Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www.collierappraiser.com 594 Petition No: 2022-00562Property Record CardReceived On: 10/3/2022 1:39:06 PMCOMMERCi.Al 5678164000/5 ~918!>~0000/6 ond iNi1li',Ti<iAi 11111 111111111111111111111 56?816400051 J . l . 595 Petition No: 2022-00562Property Record CardReceived On: 10/3/2022 1:39:06 PM(CO' OQIRSHII' 11£Cot10 I II I ~ HI 111111 H 567816400052 DATt OWIIDI .1111> ADOUU IALIPIIICI u. 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SH. CLASS ll.REA so. 100 INDEX RATE ADOITIONS RtPL. COST ~~; COHO, ADJ. VALUE cu. I ' l ~ I ·-· ···---·-··----.... ---i ; r-1< i;;;-, .◄ Ji Olf..(f /'f'1 ~ ' i _$ t>A -I 20 /~1..? I k,, W, P16f--1 2. 2'1 ~-.,, I J( -;<ff i t~ ... , , '-M < r ~ 520 l/95'~ ACRES QUA~T:TY -TYPE OIME~SIOHS UNIT PRICE: D.F. C.F. PRICE P£R YALU£ O(SCR,PTIOH SOt.lloRE FEET FROffl fOO'r I l I r•o,1•n AbfU,tH ! I l'I.OTTEO DRAWN BY I DATE I I I i i IW«)()M CLASSED BY I llATE I I l i I VALUE 19 VALUE 19 VALUE.....:...:19'r---+--V~A~L_U_E_l~9-r---+-VTA~l~U~E:...;.19:.,-__ 4_v~A_L~U~E"--"19:.--, VALUE Ill ·--'=--><----'-"~..._------.----4--r-··-----. j. I' I ...... __ L_LJ.r....J,1£_...Z..!,!!_..1,_..L..~.!.!:::=.=:..J.....-l.....:Z~...J.oo~",t.,;JU..-L--.....J----L-..L.--..1,_--"------L..--...L.----''-----'-----'---'---.... --'---'----'---..i.---'----'----' 597 Petition No: 2022-00562Property Record CardReceived On: 10/3/2022 1:39:06 PM. ¼_,;, I'. £;~ ~ ~.,. ·~ ...... /7~/..,t/ LOTS 0110(~ .l'°',_."' OWMUtSHIP R!CORD 11111111111111 Ooltt 0'111[11 UD ADOlllU SALl ll'IIICI O.A. .... ~i ~--/,,,,. ( };·/,._✓>·.,'I'./. / .t:rl'ff:.. s-, lef /,-C-;4, >'I~ -, ff7 ,, w,,:b.-'1~ 7/t; --;? ~ /.>-Lr :;r/ t1C) 6o7 'i/.5..;> 567816400054 1-4 --,;'//,~-·-'-,.I,, :').f VYi-". tit:,-, ,,(_ f? l' . Cf uA\-~. , I -"-r,""',.._.,, :A ~: '"'~ -,:__ V. . -, )/, 1/;',,.. {ii/Jr, ~l:._•_'.->~f,.,,~ V,, .,),,--//.1 I . " . 'I. • -I) -// /) ~Jt-03 J '():,.,) Volo l'."1~ I %/4 rr,:;i, J:"A/~1/ird Av& ~ ,4,,.,,1,AOtN/$ /}11). o( /,/i,~ <2... u't'J \ "'/ lh ~)t -N-~ \J ,...,, /I"-V , -, IWIDOII O _PLOTTID □ un.un1. (O. 598 '(&,6,212)7+(9$/8($'-8670(17%2$5' (;(037,21&/$66,),&$7,21$66(660(17',))(5(1&( 75$16)(5&+$1*(2)2:1(56+,325&21752/ 2548$/,)<,1*,03529(0(173(7,7,21 The actions below were taken on your petition in These actions are a recommendation only, not final These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # Parcel ID Petitioner name The petitioner is: taxpayer of record taxpayer’s agent other, explain: Property address Decision Summary Denied your petition Granted your petition Granted your petition in part Lines 1 and 4 must be completed Value from TRIM Notice Value before Board Action Value presented by property appraiser Rule 12D-9.025(10), F.A.C. Value after Board Action 1. Just value, required 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter “0” if none 4. Taxable value,* required *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) 5HD VRQIRU3HWLWLRQ Homestead Widow/er Blind Low-income senior Disabled Disabled veteran Parent/grandparent assessment reduction Deployed military Transfer of homestead assessment difference Totally and permanently disabled veteran Use classification, specify Use exemption, specify 4XDOLI\LQJLPSURYHPHQW Other, specify Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact Conclusions of Law Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. Signature, special magistrate Print name Date Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at AM PM. Address If the line above is blank, please call or visit our web site at Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties '5;& 5  5XOH' )$& (II &RXQW\ &KDQJHRIRZQHUVKLSRUFRQWURO 2022-00562 Page 1 of 3 ✔ 2022-00562 56781640005 VARIE, LYNN 482 PEPPERWOOD CT MARCO ISLAND, FL 34145✔ ✔ 1,236,745.00 1,236,745.00 1,236,745.00 1,063,010.00 1,063,010.00 1,063,010.00 50,000.00 50,000.00 50,000.00 1,013,010.00 1,013,010.00 1,013,010.00 ✔Portability (See Attached) (See Attached) ✔ Ellen Chadwell 12/19/2022 Crystal K. Kinzel, Clerk 01/04/2023 ■ 239-252-8399 https://app.collierclerk.com/axiaweb2022 Ellen Chadwell Crystal K. Kinzel, Clerk Collier FLORIDA □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ B □ □ □ □ □ 599 Findings of Fact: Petitioner is Lynn Varie, the owner of residential property located at 482 Pepperwood Court, Marco Island, Florida. Ms. Varie was present for the hearing as well as her husband, Nick Varie. The Property Appraiser's Office ("PAO") was represented by Annabel Ybaceta, Director of Exemptions, and Jennifer Earle, Supervisor of Exemptions. Petitioner filed a DR486PORT petition challenging the PAO's assessment difference calculated for her former homestead. Petitioner calculated what she believed to be the proper assessment difference at $654,324. Mr. Varie admitted that this was a guess based on the increase in market value of the former home. The PAO's evidence package consisting of ten pages was admitted without objection as PAO Composite Ex.1. Petitioner offered an excerpt from the constitutional language creating the Save Our Homes (SOH) cap, a TRIM notice from the former residence, and printouts regarding portability. These four documents were admitted without objection as P. Composite Ex. 1. Petitioner sold her former homestead at Balsam Court in 2021 and purchased a new one in the same neighborhood, largely because she had been offered a large amount for the former home. (N. Varie). The Varies inquired and were told by their real estate agent at the time of contracting for the sale and purchase of the properties that the assessment difference would transfer from the old home to the new home. (N. Varie). No representation was ever made to Petitioner or her husband that this assessment difference would include any increased market (just) value of the property as of January 1, 2022. On June 1, 2021, Petitioner applied for a homestead exemption and transfer of the assessment difference to the subject property. (Ybaceta) The exemption was granted and the assessment difference of $173,735 was transferred to the new property. (Ybaceta) Petitioner's former home's just and assessed values doubled on January 1, 2022 to $1.2 million, and the new homeowner enjoyed the 3% cap on the new assessment value. (P.Ex.1,p.2) Conclusions of Law: The Florida Constitution provides that every person who has legal or equitable title to real estate and maintains thereon the permanent residence of the owner. . . shall be exempt from taxation thereon . . .." Section 6(a), Art. VII, Fla. Const. Section 193.155(1), Fla. Stat., states that any property receiving a homestead exemption shall be reassessed annually on January 1. This reassessment shall not exceed three percent of the assessment value or the percentage change in the CPI, whichever is lower. This limitation is referred to as the Save Our Homes cap. The difference in assessed value and market value, often referred to as "portability," is a savings that inures to the property as long as it enjoys its status as homestead. 2022-00562 Page 2 of 3600 When a homeowner sells the property and purchases a new homestead property, the savings may be transferred to the new home, subject to certain statutory restrictions per s. 193.155(8), Fla. Stat. Because the former home increased in value after Petitioner sold it, the new owner, not Petitioner, received the benefit of the 3% cap on the large difference between the 2021 assessed value and the 2022 just (market) value. Had Petitioner owned the property in 2022, she would have received an additional SOH savings of roughly $600,000. Up to $500,000 of this assessment difference could then have been transferred to a new homestead purchased after January 1, 2022. Section 193.155(8)(a), Fla. Stat. Instead, Petitioner received only the savings amount she had accumulated at the time of sale which was based on 2021 values. Petitioner has the burden of proof to show that the Property Appraiser’s transfer of $173,735 of the homestead assessment difference was wrong. Petitioner presented no evidence to this effect. Although Mr. Varie seemingly conceded that the PAO's application of the statute was a proper reading of the statute, he argued that this result was not the legislative intent of s. 193.155 in the creation of the SOH Cap. Mr. Varie stated that a reading of the PAO Website on "Save Our Homes Portablity Transfer" indicated as much. (P. Ex.1, p.1) In essence, Mr. Varie was arguing that because the property was valued as of January 1, 2022 at $1.2 million, it was worth that in 2021 when they sold the property and, therefore, an adjustment should have been made to the assessment difference. While it is clear that Petitioner lost by selling her home what would have been a larger assessment difference that could have been transferred (up to $500,000) to the new homestead, Petitioner presented no evidence or basis for interpreting the statute in a manner that would effectively allow a homeowner to adjust or challenge her assessed value after selling the property. Section 193.155(8) is clear that it "does not authorize an adjustment to the just, assessed or taxable values of the previous homestead property." Section 193.155(8)i)8., Fla. Stat. While unable to articulate the precise basis for his argument, Mr. Varie, on behalf of the Petitioner, was in essence seeking an adjustment of the property's 2021 assessment and an increase to the portability amount, a result that is clearly not permitted under 193.155(8), Fla. Stat. Petitioners failed to meet their burden of proof in this appeal. The overall weight of the credible and relevant evidence showed that the assessment difference of $173,735 was correctly based on the 2021 just value of the property and the resultant assessment difference calculated thereon, and that the PAO’s determination of the portability amount in response to Petitioner's Request for Transfer of Homestead Difference was proper. Therefore, the Special Magistrate recommends that the petition be denied. 2022-00562 Page 3 of 3601 1 Law Office of Holly E. Cosby, PA From:Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent:Monday, February 6, 2023 3:53 PM To:'Marty G. Rustin' Cc:'value adjustment board' Subject:RE: Petition #: 2022-00561 Type: DOR_01 - Real Property Value Attachments:Memo Re VAB right to accept recommendation - Collier 2023.pdf Good afternoon. I have reviewed the information below, and I suggest that you provide the following (see below) to Mr. Varie, along with the attached memo. Dear Mr. Varie. We are in receipt of your email contesting the Special Magistrate’s recommended decision and request for reconsideration, and have forwarded the same to the attorney for the Collier County Value Adjustment Board (“VAB”). The VAB attorney reviewed your email and has advised that, at this time, the appropriate venue for any further recourse with regards to the value for the subject parcel will be via the Circuit Court. Florida Statutes dictate the appropriate parties to any such action and a Memorandum is enclosed, which addresses the issue of recourse after a Special Magistrate submits a recommended decision to the VAB and/or after the VAB renders a final decision. While we understand that you may not be pleased with the outcome of your appeal, we have full faith and confidence in our Special Magistrates’ abilities to review petition records and render consistent and compliant recommendations to the VAB. Sincerely, VAB Administration Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 (239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From:MartyG.Rustin<marty.rustin@collierclerk.com> Sent:Monday,February6,202312:53PM 602 2 To:'holly@cosbylaw.com'<holly@cosbylaw.com> Cc:valueadjustmentboard<VABCLERK@collierclerk.com> Subject:FW:Petition#:2022Ͳ00561Type:DOR_01ͲRealPropertyValue  HelloHolly,  Goodafternoon.PleaseseetheemailfromNick&LynnVarierelatedtothehearingandrecommendationforPetition 2022Ͳ00561.IhavealreadydirectedthemtotheirDecisionRecommendationdocumentandthetextrelatedtonext stepsviaCircuitCourt.Thisemailcameafterthatdirectionwasgiven.Pleaseadviserelatedtoresponseand/ornext steps.Thankyou.  Marty  Marty Rustin BMRSupervisor VABProjectManager Office:239Ͳ252Ͳ8399 BldgF,4thFlr,Suite401 marty.rustin@collierclerk.com  From:LynnVarie<lynnvarie@bellsouth.net> Sent:Monday,February6,202312:38PM To:MartyG.Rustin<marty.rustin@collierclerk.com>;steve.keller@floridarevenue.com Subject:Petition#:2022Ͳ00561Type:DOR_01ͲRealPropertyValue  ExternalMessage:Pleaseusecautionwhenopeningattachments,clickinglinks,orreplyingtothismessage.  DearValueAdjustmentBoard,VABattorneyandmembers,  Iamwritingtorequestareconsiderationofmyhearing.IbelieveIdidnotreceiveafairhearingandforthereasons outlinedinthisletterIdonotbelievethemagistrateconductedthehearingconsistentwithotherhearings.Ialso contendthatthehearingwasnotheldinaccordancetotheFloridastatestatutethatgovernsthesehearings.  MostImportantlyIwasnotabletosubmitmyrebuttalevidencethatwaskeytoprovingmycase.Myrebuttalevidence wasonlyallowedtobesubmittedifthePAOhadnoobjectionaccordingtothemagistrate.IwasconstantlytoldwhatI couldandcouldnottalkabout.  Iwouldaskforanewhearinginfrontofanonbiasmagistrate.Fromtheonsetthemagistrateexpressednointerestin verifyingthePAOevidence.HeallowedthePAOtointroducerebuttalevidencewithoutgivingmetheopportunityto object.ThemagistratedidnotallowmetointroduceevidenceinrebuttaltothePAOevidencethatwasprovided7days priortothehearing.ThemagistratedidnotfactcheckanyofthePAOinitialevidenceorrebuttalevidence.Myrebuttal evidenceshowedseveralkeymistakesmadeinthesalesapproachpresentedbythePAObutthiswasignoredbythe magistrate.MagistrateJonassaid“adjustmentsappearedreasonableandwellsupported”.  MagistrateJonashasnotenumeratedtheevidenceheisrelyingonfromthePAOinhisDecisionoftheValue AdjustmentBoard(thedecision).Magistratefindingsdidnotindicatehowthepoaexactlycompliedwithall8criterion asrequiredbyFloridastatueby194.301andinturn193.011.Healsodidnotletmeproduceevidencetoprovethe appraiserusedpracticesthataredifferentthantheappraisalpracticesgenerallyappliedbythePAOtocomparable propertieswithinthesamecounty.  603 3 Themagistratesdecisiondidnotincludeall8oftheColliercountypropertyappraisersrepresentedatthehearing.He omittedAnnabelYbaceta,MaryanneGregerandoneothercommercialappraiserinhislistofappraiserspresent.  Inthemagistrates"FindingsofFact”hequotesthattheFloridaDepartmentofRevenuesstatisticalanalysisindicateda 46%increaseinCollierCountywhichisnotpubliclyavailabledocumentnorisitspecifictoneighborhoods.  MagistrateJonassaidthathedidnotcareaboutpropertyclosingdatesheonlycaredaboutcontractdates.  MagistrateJonasisaqualifiedasanexpertwitnessincolliercountycircuitcourt.Ibeleivethisisaconflictofinterest.  SeeattacheddecisionwheremagistrateLorraineDubeallowedpetitionertouseassessedvalueinherdetermination.  Inouroriginalpetitionweindicatedthatwewouldneed120minutestopresentourcase.Wewerecutshortat120 minutesfromthebeginningofthehearingwhichincludedthetimethePAOpresentedtheircase.Theyweregivenas muchtimeastheywanted.Wedidnotgetthe120minutesweneededtopresentourcase.Weweretoldtoleave after120minutesintotal.  IbelieveIdidnotreceivemydueprocessandthattheValueadjustmentboardshouldnotcertifiedthemagistrates recommendation.      Thankyouforyouconsideration,  NickandLynnVarie Thiselectroniccommunicationcontainsinformationintendedsolelyforthenamedaddressee(s).Ifyouhavereceived thiscommunicationinerror,pleaseforwardtheemailinitsentiretytotheClerk'sOfficeatcollierclerk@collierclerk.com anddeletetheemail. UnderFloridaLaw,emailaddressesarepublic. 604 MEMORANDUM FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 2/6/2023 _________________________________________________________________________________________________ Below, please find a legal synopsis for all issues where a petitioner or the property appraiser’s office (“PAO”) contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board (“VAB”). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 12D-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 12D- 9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 605 2 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value, classification, exemption, etc. of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the requirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail. If a party does not prevail, then it is because the Special Magistrate did not, in their professional opinion, feel that said party met their burden of proof, or it is because the opposing party presented evidence that was more credible, more relevant and/or more sufficient to support their claim. All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 194.036 Appeals. - Appeals of the decisions of the board shall be as follows: (1)If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met: (a)The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state; (b)There is a variance from the property appraiser’s assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million; or (c)There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform 606 3 the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action. (2)Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171. (3)The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f) Nothing herein shall preclude an aggrieved taxpayer from contesting his or her assessment in the manner provided by s. 194.171, regardless of whether he or she has initiated an action pursuant to s. 194.011. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases. (1)The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4). (2)No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323. (3)Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing. The collector shall issue a receipt for the payment, and the receipt shall be filed with the complaint. Notwithstanding the provisions of chapter 197, payment of the taxes the taxpayer admits to be due and owing and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action. (4)Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund. (5)No action to contest a tax assessment may be maintained, and any such action shall be dismissed, unless all taxes on the property assessed in years after the action is brought, which the taxpayer in good faith admits to be owing, are paid before they become delinquent. (6)The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). 607 4 Florida Statute Section 194.181 Parties to a tax suit. (1)The plaintiff in any tax suit shall be: (a)The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 which operates the units subject to the assessment; or (b)The property appraiser pursuant to s. 194.036. (2)(a) In any case brought by a taxpayer or a condominium or cooperative association, as defined in ss. 718.103 and 719.103, respectively, on behalf of some or all unit or parcel owners, contesting the assessment of any property, the county property appraiser is a party defendant. (b)Other than as provided in paragraph (c), in any case brought by the property appraiser under s. 194.036(1)(a) or (b), the taxpayer is a party defendant. (c)1. In any case brought by the property appraiser under s. 194.036(1)(a) or (b) relating to a value adjustment board decision on a single joint petition filed by a condominium or cooperative association under s. 194.011(3), the association is the only required party defendant. The individual unit or parcel owners are not required to be named as parties. 2.The condominium or cooperative association must provide unit or parcel owners with notice of the property appraiser’s complaint and advise the unit or parcel owners that they may elect to: a.Retain their own counsel to defend the appeal for their units or parcels; b.Choose not to defend the appeal; or c.Be represented by the association. 3.The notice required in subparagraph 2. must be hand delivered or sent by certified mail, return receipt requested, except that such notice may be electronically transmitted to a unit or parcel owner who has expressly consented in writing to receiving such notices through electronic transmission. Additionally, the notice must be posted conspicuously on the condominium or cooperative property, if applicable, in the same manner as notices of board meetings under ss. 718.112(2) and 719.106(1). The association must provide at least 14 days for a unit or parcel owner to respond to the notice. Any unit or parcel owner who does not respond to the association’s notice will be represented by the association. 4.If requested by a unit or parcel owner, the tax collector shall accept payment of the estimated amount in controversy, as determined by the tax collector, as to that unit or parcel, whereupon the unit or parcel shall be released from any lis pendens and the unit or parcel owner may elect to remain in or be dismissed from the action. (d)In any case brought by the property appraiser under s. 194.036(1)(c), the value adjustment board is a party defendant. (3)In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant. (4)In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant. (5)In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having 608 5 venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation. (6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192-197, inclusive, is contested, the public officer affected may be a party plaintiff. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(f) - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. 609 6 (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 194.301 Challenge to ad valorem tax assessment. (1)In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection. (2)In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. (a)If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1.Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2.Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or 3.Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. (b)If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions. (c)If the revised assessment following remand is challenged, the procedures described in this section apply. (d)If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. 610 7 Florida Statute Section 194.034(2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with not less than 5 years’ experience in tangible personal property valuation. 611 8 A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. An appraisal may not be submitted as evidence to a value adjustment board in any year that the person who performed the appraisal serves as a special magistrate to that value adjustment board. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate’s qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two-fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. Respectfully Submitted. 612 From:Tia King To:n varie; lynnvarie@bellsouth.net Cc:marty.rustin@collierclerk.com; Law Office of Holly E. Cosby, PA Subject:RE: FW: Fair hearing Date:Friday, March 24, 2023 8:27:42 AM Attachments:image001.png image002.png image003.png Mr. Varie, The Department has not had correspondence with Collier County or their VAB attorney, aside from copying them on the below email we sent to you, yesterday at 1:00pm. The email copied the VAB Clerk, Marty Rustin, and the VAB attorney, Holly Cosby. Our legal office advises that whatever is going on should continue to be addressed at the local level, which is the appropriate place. Thank you, Tia King Senior Legal Assistant Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.717.6570 From: n varie <nvarie@gmail.com> Sent: Wednesday, March 22, 2023 6:04 PM To: Tia King <Tia.King@floridarevenue.com> Subject: Re: FW: Fair hearing Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Please provide me with all correspondence you have had with collier county and their Value adjustment board attorney. Please tell me the name of the collier attorney so I have that for my records. I understand the governor desantis and cabinet are the head of the department of revenue- is that true? On Wed, Mar 22, 2023 at 1:00 PM Tia King <Tia.King@floridarevenue.com> wrote: Dear Mr. Varie, This email will serve as a response to the inquiries you have sent to multiple Department staff, 613 concerning your county’s VAB process. By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding an email and requesting she respond to the issues. Regarding your inquiry on speaking at the VAB meeting(s), you should address that to the VAB clerk, who is also being copied on this email. Sincerely, Tia King Senior Legal Assistant Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8859 -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Saturday, March 18, 2023 12:29 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; Jenna Harper <Jenna.Harper@floridarevenue.com> Subject: Fair hearing Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. I do believe there is a breach of public trust in the fact that I was unable to get a fair hearing. I need a response as soon as possible as to who I need to contact to provide the facts that prove not one of the magistrates verified the evidence provided by the pao NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. 614 If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 615 From:Law Office of Holly E. Cosby, PA To:"Tia King"; "nvarie@gmail.com"; "lynnvarie@bellsouth.net"; Marty G. Rustin Cc:"marty.rustin@collierclerk.com"; "Steve Keller"; Collier Value Adjustment Board Subject:RE: Fair hearing - Response from VAB Counsel Date:Wednesday, March 22, 2023 4:29:00 PM Attachments:image001.png image003.png Good afternoon, Ms. King. Thank you for bringing this matter to my attention. I would like to assure you that both my office, and Collier County Value Adjustment Board (VAB) Administration, have been prompt in responding to all correspondence and inquiries lodged or provided by Mr. and Mrs. Varie. My responses have been provided through VAB Administration, as it is regular practice to avoid ex parte communication between my office and any VAB party. Additionally, as Mr. and Mrs. Varie have attempted to abuse the process and VAB Administration’s time during the current VAB session, it was decided that it was best that Mr. and Mrs. Varie did not have direct access to my office; this was decided for the purposes of avoiding additional and inappropriate contact with my office, causing additional billing to my client, the Collier County VAB. Including today’s correspondence and the instant lodged complaint, the legal billing in response to matters pertaining solely to Mr. and Mrs. Varie, their two 2022 VAB petitions, and all correspondence and demands placed on VAB Administration, has exceeded three hours. That is an unfair allocation of County resources for two VAB matters, and the legal hours spent does not come close to the amount of hours Mr. and Mrs. Varie have demanded from VAB Administration. Ultimately, Mr. and Mrs. Varie are dissatisfied with the outcome of their VAB hearings. They have been advised that the “next step” in the process would be to file a lawsuit at the Circuit Court level. Instead, they are attempting to seek recourse anywhere other than Circuit Court, as evidenced by the instant email to the DOR, Florida’s Honorable Governor, and other parties unrelated to the VAB process. They filed their Collier County VAB petitions and proceeded through the process pro se, and leaned heavily on contacting VAB Administration regularly in attempts to educate themselves on the VAB process. I hereby assure the Department of Revenue (DOR) that the Special Magistrate that presided over the Varie hearings considered all evidence presented at the time of the hearings. I hereby assure the DOR that Mr. and Mrs. Varie were provided with notices of hearing which were compliant with law. I hereby assure the DOR that Mr. and Mrs. Varie had the opportunity to present evidence and testimony during each hearing, had the opportunity to review the Property Appraiser’s evidence and testimony during each hearing, and had the opportunity to ask questions and cross examine the Property Appraiser during each hearing. I hereby assure the DOR that the Special Magistrate that presided over Mr. and Mrs. Varie’s hearings is qualified to serve as a VAB Special Magistrate. I hereby assure the DOR that I reviewed both recommended decisions produced by the Special Magistrate, and while they may not be as robust as another Special Magistrate’s recommended decisions, as all Special Magistrates are different in their style, the recommended decisions for Mr. and Mrs. Varie’s VAB petitions certainly comply with all corresponding Statutes and Rules. All due process rights have remained 616 unobstructed throughout the process. Mr. and Mrs. Varie have placed public records requests with VAB Administration that took hours to address and resulted in a volume of produced documents. This has placed an incredible and unfair burden on VAB Administration, and it continues with the instant complaint. I am hopeful that the DOR finds the above information satisfactory with regards to the actions of the Collier County VAB, VAB Administration, and my office. I would like to be sure to note that any attempts by Mr. Varie and/or Mrs. Varie to contact my office directly will be met with silence, as I have provided the policy for communication hereinabove. For purposes of transparency and open communication, I have copied Mr. Keller on this response. Respectfully, Holly Cosby  Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Tia King <Tia.King@floridarevenue.com> Sent: Wednesday, March 22, 2023 1:00 PM To: nvarie@gmail.com; lynnvarie@bellsouth.net Cc: holly@cosbylaw.com; marty.rustin@collierclerk.com Subject: FW: Fair hearing Dear Mr. Varie, This email will serve as a response to the inquiries you have sent to multiple Department staff, concerning your county’s VAB process. By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding an email and requesting she respond to the issues. Regarding your inquiry on speaking at the VAB meeting(s), you should address that to the VAB clerk, 617 who is also being copied on this email. Sincerely, Tia King Senior Legal Assistant Property Tax Oversight Operations Office of the General Counsel Florida Department of Revenue 850.617.8859 -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Saturday, March 18, 2023 12:29 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; Jenna Harper <Jenna.Harper@floridarevenue.com> Subject: Fair hearing Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. I do believe there is a breach of public trust in the fact that I was unable to get a fair hearing. I need a response as soon as possible as to who I need to contact to provide the facts that prove not one of the magistrates verified the evidence provided by the pao NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, 618 or other sensitive information in an email to us. 619 From:Law Office of Holly E. Cosby, PA To:"Steve Keller"; "marty.rustin@collierclerk.com"; "n varie" Cc:Collier Value Adjustment Board Subject:RE: VAB Collier 2023 0406 varie FW: letter - Response from VAB Counsel Date:Friday, April 7, 2023 12:55:00 PM Attachments:image001.png image002.png Good afternoon, Mr. Keller. This is the second inquiry that Mr. Varie has placed with the Department of Revenue (DOR). In reviewing the previous correspondence, I see that I copied you, along with many others, on my response to the previous email from Ms. King in your office. In the previous email, I assured Ms. King that both my office, and Collier County Value Adjustment Board (VAB) Administration, have been prompt in responding to all correspondence and inquiries lodged or provided by Mr. and Mrs. Varie. My responses have been provided through VAB Administration, as it is regular practice to avoid ex parte communication between my office and any VAB party. Additionally, as Mr. and Mrs. Varie have attempted to abuse the process and VAB Administration’s time during the current VAB session, it was decided that it was best that Mr. and Mrs. Varie did not have direct access to my office; this was decided for the purposes of avoiding additional and inappropriate contact with my office, causing additional billing to my client, the Collier County VAB. Including today’s correspondence and the instant inquiry, the legal billing in response to matters pertaining solely to Mr. and Mrs. Varie, their two 2022 VAB petitions, and all correspondence and demands placed on VAB Administration, has exceeded seven hours of billable time to my client. This continues to be an unfair allocation of County resources for two VAB matters, and the legal hours spent do not come close to the amount of hours Mr. and Mrs. Varie have demanded from VAB Administration. Nonetheless, I will respond to the information provided herein by the DOR, as I am charged with the responsibility to do so. The attached “transcript” from Mr. and Mrs. Varie is partial, incoherent in several places, and cannot and should not be accepted as an official transcript of the referenced hearing. I am unaware of where that “transcript” came from, but it is not an official transcript provided by a company certified to produce the same. With regards to the statements made in Mr. Varie’s most recent letter to you, I will reply to those comments and statements which fall within my jurisdiction as VAB Counsel. I cannot and will not comment on any Collier County Property Appraiser (PA) statements, actions, or inactions, as to do so would be inappropriate. 1.Mr. and Mrs. Varie did receive fair hearings for both of their petitions; both hearings were properly noticed and both hearings were held on the scheduled date and time. 2.The Special Magistrate that presided over the Varie hearings considered all evidence presented at the time of the hearings. 620 3. The Special Magistrate that presided over the Varie hearings controlled the hearing forum, the PA did not. The PA has the right to present their evidence, and the fact that the PA presented their own evidence, as permitted, does not mean that the PA controlled the forum. 4. Mr. and Mrs. Varie’s statements show a lack of understanding about admissible evidence, and when the Special Magistrate is permitted to review such evidence [during the hearing and thereafter, and NOT prior to the hearing]. 5. Mr. and Mrs. Varie’s statements show a lack of understanding about admissible evidence with regards to actual comparable sales versus assessed values of nearby homes. 6. The Special Magistrate is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology. 7. The Special Magistrate is not permitted to independently “check the accuracy of the PAO evidence”. The Special Magistrate must accept evidence as provided by the parties and make a determination of admissibility, relevance, credibility, and sufficiency, based on the evidence as presented. 8. With regards to Mr. and Mrs. Varie’s complaint about hearing time, this matter has already been addressed at the local level. Mr. and Mrs. Varie were advised: “While you may have requested two hours, the Special Magistrate controls the forum, and may close the meeting at his/her discretion, once evidence and testimony are presented to his/her satisfaction. Additionally, the petition form [Form DR-486] explicitly states ‘Most hearings take 15 minutes. The VAB is not bound by the requested time.’” 9. While Mr. and Mrs. Varie allegedly provided “every sale in Collier County for the tax year” as part of their evidence package, that does not mean that any of those sales were admissible, relevant, or credible for the respective appeals. 10. Mr. and Mrs. Varie had the opportunity to present evidence and testimony during each hearing. 11. Mr. and Mrs. Varie had the opportunity to review the PA’s evidence and testimony during each hearing. 12. Mr. and Mrs. Varie had the opportunity to ask questions and cross examine the PA during each hearing. 13. The Special Magistrate that presided over Mr. and Mrs. Varie’s hearings is qualified to serve as a VAB Special Magistrate. 14. I personally reviewed both recommended decisions produced by the Special Magistrate, and while they may not be as robust as another Special Magistrate’s recommended decisions, as all Special Magistrates are different in their style, the recommended decisions for Mr. and Mrs. Varie’s VAB petitions certainly comply with all corresponding Florida Statutes and Rules. 15. PA evidence for both petitions has been uploaded into the Axia system, which is readily available to Mr. and Mrs. Varie. 16. All due process rights have remained unobstructed throughout the process. 621 Ultimately, Mr. and Mrs. Varie are dissatisfied with the outcome of their VAB hearings. They have been advised that the “next step” in the process would be to file a lawsuit at the Circuit Court level. Instead, they are attempting to seek recourse anywhere other than Circuit Court, as evidenced by the instant email to the DOR, and the previous email to the DOR, Florida’s Honorable Governor, and other parties unrelated to the VAB process. Mr. and Mrs. Varie filed their Collier County VAB petitions and proceeded through the process pro se, and leaned heavily on contacting VAB Administration regularly in attempts to educate themselves on the VAB process. It is readily apparent that Mr. and Mrs. Varie do not have a clear understanding of the VAB process, and have taken to lodging complaints based on their dissatisfaction of the outcome of their appeals. Mr. and Mrs. Varie have placed public records requests with VAB Administration that took hours to address and resulted in a volume of produced documents. This has placed an incredible and unfair burden on my office and VAB Administration, and it continues with two separate emails to the DOR. I am hopeful that the DOR finds the above information satisfactory with regards to the actions of the Collier County VAB, VAB Administration, and my office. I would like to be sure to restate in this email that any attempts by Mr. Varie and/or Mrs. Varie to contact my office directly will be met with silence, as I have provided the policy for communication hereinabove. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Thursday, April 6, 2023 9:08 AM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; marty.rustin@collierclerk.com; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0406 varie FW: letter To: Holly Cosby holly@cosbylaw.com VAB attorney 622 Marty G. Rustin marty.rustin@collierclerk.com VAB Clerkn varie <nvarie@gmail.com> Dear Mr. Varie: By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding your email below and its attachments and requesting she, as VAB attorney, review and address your email issues. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Monday, April 3, 2023 11:01 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: letter Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Please confirm receipt of this email NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 623 1 Law Office of Holly E. Cosby, PA From:Steve Keller <Steve.Keller@floridarevenue.com> Sent:Thursday, April 6, 2023 9:08 AM To:Law Office of Holly E. Cosby, PA; marty.rustin@collierclerk.com; n varie Subject:VAB Collier 2023 0406 varie FW: letter Attachments:keller pdf.pdf; KELLER01.pdf To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Mr. Varie: By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding your email below and its attachments and requesting she, as VAB attorney, review and address your email issues. Sincerely,  Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Monday, April 3, 2023 11:01 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: letter Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Please confirm receipt of this email NOTIFICATIONTORECIPIENTS:Thesubjectlineofthisemailmayindicatethatthisemailhasbeensentunsecure.Thisis adefaultsettingwhichinnowayindicatesthatthiscommunicationisunsafe,butratherthattheemailhasbeensent unencryptedincleartextform.Revenuedoesprovidesecureemailexchange.Pleasecontactusifyouneedtoexchange confidentialinformationelectronically.  Ifyouhavereceivedthisemailinerror,pleasenotifyusimmediatelybyreturnemail.IfyoureceiveaFloridaDepartment I I ,. i .. FLORIDA 624 2 ofRevenuecommunicationthatcontainspersonalorconfidentialinformation,andyouarenottheintendedrecipient, youareprohibitedfromusingtheinformationinanyway.Allrecordofanysuchcommunication(electronicor otherwise)shouldbedestroyedinitsentirety. CautionsoncorrespondingwithRevenuebyemail:UnderFloridalaw,emailsreceivedbyastateagencyarepublic records.Boththemessageandtheemailaddressitwassentfrom(exceptinganyinformationthatisexemptfrom disclosureunderstatelaw)maybereleasedinresponsetoapublicrecordsrequest. Internetemailisnotsecureandmaybeviewedbysomeoneotherthanthepersonyousenditto.Pleasedonotinclude yoursocialsecuritynumber,federalemployeridentificationnumber,orothersensitiveinformationinanemailtous. 625 Mr. Steve Keller Florida Department of Revenue Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of Revenue Anytown, State ZIP Dear Mr. Keller, Simply put we did not get a fair hearing mainly because were we unable to put our rebuttal into evidence that we spent hours preparing and a considerable amount of printing expense. As you can see in the attached pages of the transcript of the hearing the magistrate did not allow us to object to the PAO rebuttal (1) and allowed them to speak about what the state makes them do and also allowed them to enter new evidence that was not rebuttal to ours. They entered documents that we had never seen and that talk about 2022 sales. They did not supply us with a copy even though we asked at the hearing. The magistrate allowed the PAO to control the time of the hearing and let them object to evidence that had calculations that took hours to prepare that disproved their mathematics and also proved that the magistrate did not look at their evidence in their so called 81 pages. (2) In our evidence provided to the PAO prior to the hearing we had record of every sale in collier county and every sale specifically in our “neighborhood”. The fact that the magistrate did not know that means he did not look at our evidence. Nothing new was submitted by us. (3) The magistrate did not allow us to speak about other assessed properties which are allowed as use as comparisons. (4) But in fact allowed the PAO to use them. (7) The Magistrate did not take any notes during the hearing, he admitted to not understanding the math the PAO uses nor did he have any idea what “standard deviation” means. Standard deviation is mentioned several times in the 81 page evidence provided to every petitioner in collier county and that is very troublesome. (5) Nick Varie 239-404-1302 nvarie@gmail.com 482 Pepperwood Ct. Marco Island FL 34145 626 The magistrate allowed unqualified sales to be used in the PAO evidence which is direct contradiction to what the department of revenue auditors use and directly contradictory to the PAO uses for sales in determining all values. Magistrate said “it does matter if the sale is qualified or not”. This is completely inaccurate in determining the value of real property in any county in the state of Florida. The magistrate did not check the accuracy of the PAO evidence and states in his findings of fact that they “appeared reasonable”. They are either accurate or they are not. “reasonable” is not a term applicable to collecting or calculating taxes or values of real property. The PAO and its 8 representatives at the hearing stated on several occasions that “the state” instructs them on how to qualify sales, account for pricing and tells them what time adjustment factor should be used. Please review the original petition that states we required 120 minutes to present our case. (6). The VAB clerk claims this is a state form and that the time requested does not matter. as you can see in the transcript Jenny Blaje told us to finish, finish. I am very concerned that the magistrate stated that the date a home is put under contract is what matters and not the closing date or date on the deed which is in direct conflict with the PAO. (8) For the first time in the history of Florida department of revenue the state auditors provided time adjustment factors to the counties prior to the tax rolls being certified. In my opinion this proves there is a relationship between the state and the county and creates a situation where the state is directly involved in these VAB hearings. Again we included every sale in collier county for the tax year as part of our evidence package. I have discovered a major error in the PAO evidence package that I would like to keep to myself but this error proves that the magistrate did not make sure the PAO evidence was accurate. Please take this email seriously as there seems to be a direct connection with the state department of revenue and the local VAB. Some department needs to audit these out of 627 control hearings that are created to favor the PAO. It is my belief that there is a lack of due process. Sincerely yours, Nick Varie see attached transcript pages "A public office is a public trust. The people have the right to secure and sustain that trust..." Article II, Section 8, Florida Constitution 628 Speaker 1 (00:37:39): So 84, the bottom line 84 was different than even 1990. In 1990 we changed. Everybody was 12 foot ceilings then it was so different. It's just something you have to either ag ree with fn or not. But okay, you guys done with your back? Speaker 3 (00:37 :58): No balance. Speaker 1 (00:37:59 ): Okay. We do ha ve some quick, sure we'll get to the rebuttal. Let me let em do thefr rebuttal } // { first . Go ahead. Property appraiser. _I . ,L / l,. -J- Speaker 3 (00:38:08 ): r. o o 'f f o ~'l --to O j-<-... , Mrs. Mary, what do you do for a living? Okay and did you hire a cash rep to represent you here today? No. You didn't hire John Ward on your behalf? No , he protected our office on your Did not hire him. You didn 't pay him Penny. Okay, go ahead . Pa r don? Speaker 1 (00:38:26): Page 29, (00:38:37): What you have here on page 29, her neighbo rhood parking area. Neighborhood land. You can see the list of cells of land . Excuse me one second. I'm sorry. Did so we had to print one but we didn 't print thei rs. I assume they were going to have one print that we could look at. It's kind of hard for her to see that screen. You guys have a printout page? Yeah , sure. So we can call along with, this is our original packet. Yeah , we didn't try because we didn't Can I? Yeah , sorry I should one. Than k you. So you're on page page. (00;39;28); Thi s is the market area neighborhood land resales of <inaudible> once highlighted in yellow are from what we considered the nine 10, which is Harle River East Direct as you can see 4.7 8.87, 6.75, 7.3 per month. Those are the increases per month that took place. It's just that little area that we c onsider Marco River B, which if he really wan ts to it down, that's south of North Collier both park. It is north of North Arfield traffic and you can say North San Marco Road as well And river is on 55. So you can see by that chart that land, that are a which was extremely hot, increased by those miles per month. We did not i nclude a couple othe r ones that took place past the first quarter 2022. We had one in there . Was it Maryanne told four times. We talking in 21 or we in 22 talking about, I just, I'm just trying to understand what yea r. (00:41:03): I only see 21 up here . Those are all 202 1 sales. We didn't include anything that took place past the first quarter. Even i n the first quarter as well. You·re talking about refills this that"s correct. Yes sir. I understand. So we ha d one of 'em, I believe it was twice in 2021 and sold twic e in. So there has been a tremendous increase in land value in that neighborhood. Primarily. If you come back to the page before page 28, here again you can see the market area neighborhoods fro m two cells throughout Marco Island. How ever the ones highlighted in yellow. Those are in particular neighborhood, Oak River East Direct, there·s two of them. One is 4.69, 1.4 6 , 7 6. So he re again our im p rove ments have inc r eased as well based off of resale mar ket. If you go t o page 21, next screen, subject property first subject property. The first cell we included that di squalified or not i t shows if you go down to , (00 :42:38): So you have the subject property subj ect number one sold in January 19 for 9 75 . Time trended. I'm going cross the board. We have time trended 3% of a month based off of our resa le charge . Just one. Okay. See the different adjustments that we got made. Superior quad, similar zero and the closet I that was s uperior adjust. So you 've got the lot of A udioPlay Bac k (1) (Com pleted 02/20/23) Transcript by Rev com Page 9 of27 629 This transcrip t \I~~ e,portc<l on J ·cb 20 , 2023 -1·ie1, la1e,l \cr,1011 ~ adjustments, you got the building adjustments, got your eggs and quality adjustments and then extra features. Good is our quad line down here width our for percentages minus six minus one minus one I 16. Oh acceptable. Even in the fee Industry. Well the range of percentage of MR net. The next page I'd like to go to is let's go to page 30. We're In the back of the packet. We have a list history of this subject property (00:43:59): ('.J'.11,r '-(t;.74, 1L 5A, .. Stf And department of revenue every year analyzes the first quarter of the following year for trending purpose, which we follow along those guidelines. Obviously what I'm talking about here is we've utilized sales 2021 and we've looked at the sales that took place in January, February and March or 22 for trending purposes. Okay, you are included in our sales script. We do look at it from a time trending. Perfect. So you can see here on this page that a sold 9 75, the estimate had 1.7 2 1 400. Next page. So the next page Is I find rather interesting cause the manager asked, did you tear the house? (00:45:03): He said no. Huh. If you look at that, you look at that chart, it's kind of interesting where our number of 1,000,200, whatever it is, our value is too high but It comes around and listed it for 2.6 million. It's hard. But see I can finish. Can I finish please? Sorry, I apologize. I finish, I apologize. Yea h I didn't put that on there but the timber ground listed in that first quarter for 3.6, regardless if you to ld ft or not, you're telling me that our number's long in a billing to, you've got it listed at 3.6, drop it in 3, 5, 9, 5 came back and put it back to three eight the first quarter. All in the first quarter. So if we're analyzing this, we're looking at trending purposes. Holy cow we're light but we're not, we're spot on with w hat we did. They also in Marco River East direct in our charts we had 35 land cells. (00;46:15): We put five proof In that area. Out of those 35 land cells we have four price on these prompts, Is that something we have? Hold on a second. Something we have. Cause I don't thought we were but didn't have second . So I just wanted to know what he's looking at. Cause I don't see, I don't have that here I'm going to answer you a question if you give me a second. You have rebuttal evidence there that they don 't have Correct. Yeah. Going to give, they have rebuttal evidence that you don 't have as well. So they will have rebuttal evidence cause you don't will have rebuttal evidence that they don't have. Just relax, let them finish. Well we we it ou t for them the rebuttal evidence. If you they want submit it to me and have me see it, then yes, you both have to approve of it. So you can talk about whatever you want. Okay, thank you. Go ahead. Thank you. We have four price points in that area long of which is $49 and most of that is on San Marco code. Okay. (00 :47:23): The lower portion were to like 79 SO. There's three of those. Majority of ft Is n .50 which is included their property. There's 22 of those in the river, We're at $149 with 50 cents. So all of our comparable land cells, we utilize sales at work in the majority of 77. SO are big price in there to compare Petitioner pointed out limitations on width and what have you. Well one sale they pointed out $425,000 is a pinch slot which a portio11 of that is dry and portion sticks out into the come out. So it's basically on a corner lot with MR on the water pushing back it up to another home. (00:48:18): Find it Interesting that it also was listed in the first quarter of 22 for 1,000,003 50. So now to me that fence slot we did not utilize fence slot. We looked at the shape of their lot and they're view and we utilize sales in our compared in our cost of okay, so they all pretty much simpler you and much access. In fact some of them are on skinnier canals, a backup and you look at another home right across 80 foot away on channel. But our land sales will be utilized. Were the best ones we thought that were terrible shit. AuclioPlayBack (I) (Completed 02/20/2 3) Transcript by Rev com Page LO of27 630 isn't under air. That's total. They use factors to adjust it. So it is just, there's actual factors that adjusted to get to that to they added 700 square feet spare. Gotcha. Done square feet. And it was remodeled. And it was remodeled also. It was 2003. Okay. So I'll put a question mark about that. Sounds like there's something missing it. It makes sense cause the adjusted price is 1.9 million. I mean people aren·t all, you know what I mean? They don't just wa lk into a house and say, oh I'm going to pay 1,000,006 for this house and it's worth a billion. I mean like I said, there were some people who were swayed by but and then on the 1749 the lotis it was converging waterways is the main, and I know I can·t say what they haven't assessed that, but they haven't assessed 1,000,052 more relevant <laugh>. (01 :48:33): It's hard. It's hard to know that because I've been thinking a certain way the whole time. Now if that would be somewhere, if someone would tell you, cause it is just you're looking submarket about in might sense submarket. But on the sales comparison, I don 't know as an appraiser how you do them. I don't think they probably look like this because I've seen other appraisals don't have adjustment numbers like this. I mentioned to you this, the standard deviation, the error by using only five samples compared to the aggregate number. If you only use the A sigma one, it's 44. 72 Uncertainty that these numbers are writing. (01 :49:33): You know can't, the bottom line is you can't use the sales comparison. You can·t use the, It's not, you can't use the sales comparison with the adjust. No, you can use the top numbers and be realistic. You can't use the adjustment numbers. I under five technique. But you can't enter an appraisal technique . But the people at the state will tell you that if they, the entire number that ends up with the market guy, what every sale of every home in my neighborhood would've had, there would be an adjustment number for that. Not 3%. I have no idea what you're trying to tell me. The adjustment numbers here on t he one, the bank short sale mis or time adjustment numbers where they have this at 1.3 it it's if you come down under data section and you go to the bottom, the one point, the percentage you·re trying to multiply by 1.33. {01 :50:35 ): Are you seeing those numbers? Yep. Depending on the month. You can't cherry pick five sales and make those numbers work arbitrary. Pick they what they consider the most comparable crop. That's what But the 3% are, 4% are 50%. Doesn't matter. The numbers don't work. And only the best way I can explain it to you is w hen they actually assign that just or market value to a house. None of them are the same. If on any the houses and before you tell me about cost of sale. It's not cost of sale because ifs not any, none. Not one of these convers. I want five of these. They're not 50%. Let's stay on task. I want you to skip over that question cause I feel like we·ve already answered it and I already discussed it. (01 ;51 :30): Is there any new information you want me to look at or can I put this as part of the evidence? I don't. I don't. But what if I wanted an appeal, have to approve it. Do you want them to try to approve it? You can give it to them all rebuttal. Yeah, I'd like they're not, they have to accept your, because again, I don't know. I really don't know what happened next. I thought we were going to value adjustment board where there·s five people on it and I haven't been told that we still will at some point. Bu t I can answer what's, what"s going to happen next. co1:s2:06J: .JCo+\ni Diet':)-<-J_ (2.) You can't make decision. Finish finish. So have seven more minutes so you·re not 20 minutes off. So yeah, go ahead. Time limit. Yeah sir, you put on, we have 10 more hearings today. You·re not fine. I wouldn't even talk about it if you let me put it in. Yes. I'm not be afraid of that. You're right. Let's just in there so we can go to, I'm not getting anything. I'm getting anything that's not in your evidence that I'm trying to rebutt. You finish up and then I'll tell AudioPlayB ack (l ) (Completed 02/20/23) Transcript by Rev com Page 25 of27 631 And on one of the houses on their self figures and has incorrect square footage. And that matters if you·re Oh, calculate the, well we don"t know how. They don't, we're not privy to information on how they, do Speaker 1 10 1 :14:11 ): You guys have any rebuttal evidence to what they presented in their package? Is there anything in here that Yeah, we donl. We do the sales comparison and on Speaker 3 (01 :14:24): The sales comparison, yeah. I mean we went through each one and their quality and we have pictures of, okay on Speaker 1 (01:14:32 ): <crosstalk>. I mean there are a few things that they were talking about that we have rebuttal to their original evidence. They went off on a tangent on this whole rebuttal stuff. They came up with the Zillow and Emma builder. But someone offered me 3.8 for our house. I would be moving to Montana. That's be real. Be like that's going to be more than an amazing 10, 15 years. You know what I mean? Speaker 3 (0 1 :15:03 ): You guys want it. You have a copy for us cam tickets. Speaker 1 (01 :15:10 ): But I don't want you to listen to their I was trying to see what they didnl have. I think it's fair tha t we go back and rebut some, cause rm not, we're either going to use square footage of land like we did and they did. Or we·re going to talk about views and Hughes or work more, which we can ki nd of like all the ones that you guys reside four then, right? They presented I donl seven land thefts Speaker 3 {01:15:3&)• Tec hnically. Nine. Speaker 1 (01 :15:39 ): Nine. So what I would look for, what I'm wanting from you is to, you say to me, look, the reason you shouldn't consider their nine land sales is because, cause they cherry victims. Okay? They did all these houses. We're trying to figure out how a house that was worth 1,000,008 88 would compared o ur house. You know w hat I mean? There's differences she kn ows our client will come to her and say, I'm not going to look at anything older than 2015 because I want to get insurance because I want to have higher ceilings because I don 't want to have pool. You know what I mean? But they didn't use any No, I'm I'm just saying there are factors in that. Is there evidence? Is there anything you specifically want? Oh yeah, we have a hole. We have everything. We have a whole rebuttal. I was just trying to cover rebut errors. Speaker3 (01:16:31 ): ;lC.n l'\1 g,~)< n ot c,.. l.ce .. sc.J "-f{C"~,w-(.'ov,.,(..,-G\I «/ hc6.t'ifl5 I need to stop before we go through the rebuttals. After the change with the picture. There's a photograph. I think all of this is brand new sales that nobody's talked about yesterday. No, i t's all sales. It called me right Speaker 1 (01 :16:47 1: Here. Copy of your sales compar. Those are are analysis of your sales comparison. Speaker 3 (01 :16:56): What"s this? Windbrook Wood Vine Menorca. I don't see windbrook Wood Ying Menorca out here. Palms water direct. Speaker 1 (0 1 :17:09): Let me give you the wrong one. Speaker 3 (01 :17:10 1: No. Okay, go before that then you want to take that back to that out? Yep. We're going to take any sale that we haven't talked about in exchange of prior AudioPlayBack (1) (Completed 02/20/23) Transcript by Re v.com Page 17 of27 632 rhis 1ranscrip1 \\ah 1:,ported on Feb 20, 202) -view latest, crsion h,w:. prices? What market value? They're market values that they use on value that he can't compare us. They're not market values. No, it says market value right on the market. A assess side, one won't say market value and won't say a what's the market value and then see value. I'm telling clear the cars will say market value homestead assess value. These are the same market value. Yeah. That's still assess. That's the value they were putting on proper. They're doing on their spreadsheet they're on , you can't compare spreadsheet with a sales comparison. \ {00:27:22): (t.fJ They're calling that market value. Correct. But you 're the mark~ value they're putting on other people's properties, right? Yeah. You can't compare those to your property. I'm not trying to compare 'em mi ne. I'm only comparing 'em to theirs. Comparing to the purchase price in total. They're keep going. That's fine. I couldn't misunderstand that but I didn't think I was because they were probably were talking about the same number. Cause here between our market value, you're not our I understand but you can't compare other people's assess values to your That's exactly what they're doing wi t h a spreadsheet isn 't it? Other sales compares? No , they're using actual sales. {00:28:07): Yo u can talk about the actual sales but you c an't talk about the ratio between the actual sates a nd then the market value property appraiser set to that p roperty. It's not relevant to the value of the property. Well I guess I just have a question. I have a question if you could me on that. Sure. Say I'm from another planet and I come here and I don't know anything about property but I own ft. How do I know if I'm being assessed fairly? If I don't, can't my neighbor, it's based on the market value of your home. It has nothing to do with your neighbors. So I could be in a home t hat's exactly the same as the home next to me. Well i f it's exactly the same then it's a little different. You're creati ng hypotheticals, right? But your assessment to your neighbo r's assessment that is not all I can listen to is Market Valley. (00 : 28: 56): So this is the other thing selling for how much does the cost to replace your property, how much is the land worth t he relationship of what this house is assessed for versus this house and that house is irrelevant. Well that then let's focus on the sales is a tot. Sure, but can't the ratios of what they're assessed for is irreleva nt. Okay. So the really the market values o n every time we get our thing that says the market value, that's not right. No. 1,000,002 36 other people to yours is irrelevant in this situation. So is ours right? 1,000,002 36. I don't mean we're here to discuss. Oh I mean don't That is market value though. That's it's your actual assessed market value. It's not. Okay. That's where I'm confused . Okay. I mean we all know that they give a discount compared to what it actually is, right? Typically. Right. Did you even put it in minus 5% from what it sells for? That's Speaker 3 (00:29:52 ): What they right, that's Speaker 1 {00:29:53): What Well that's an average. They're just trying Speaker 3 (00:29:57): Compare like 50 fair and how it wou ld be that fine. We submitted the sales crisis of a lot. Speaker 1 (00 :30:05 ): We were, I we all told living information but we were told 3% per month and that's what they s hould be. So we started looking like are they 3% per month And they're in fact they're not. They may be in other places but not in our neighborhoods . 3% that they were referencing, t h e 30% is referencing how they adjust comparable sales. Not how they assess all I was the market value. Could you go back i nto their packet and then I think you guys did it in some of the sales AudioPlayBack (!) (Completed 02/20/23) Tran script by Re v com Page 6 o f 27 633 very fair at 1,236,000 7 45, we're still below what our trending shows and what our typical would be and we show that it could be much higher. (01 :00:02): Interesting thing, my home according to them would be worth more. My home is worth more than what they're in. They're trying to say, and I live way out in the estates. I don 't have water. It is insane. I have a whole home with eight foot ceilings, six foot doors and I hit remodeled my home. My wife and I remodeled it. You're a builder. You're saying it's bother about your house. We're talking about our house in 2021. That's why that's the point. Okay, to the point you're a builder and you're saying that it is impossible to renovate that house. I have to say that's probably misleading because it happens all the time. We have, we see homes with eight foot ceilings, six foot doors remodeled, windows stay the same, doors stay the same headers and Ty stay the same and then they resell all the time. (01 :01 :01): Thi s is not the first time that we look at homes in Marco Island that have AIDS on. We do utilize the Marshall and Swift, which is the standard to show the depreciation that's maintained in our system. We have every parcel in Collier County. We have every building, every structure and one of us visits every single one of those structures. We do exterior inspections. When we were there 9 22 of 22, we did not see anything that would indicate anything outside of normal depreciation for your home. The home appears to be in really good shape for now. If there is anything that is outside of that, then give us a call, we'll come down and take a look at it. We're more than happy to take a look at the ly. Not that's all you have to do. Didn't want it on record. Okay, well what I'm saying Is that we would've to come and physically do an inspection and you have to show us where is this additional conditional factors. Your prior home shows your sales, your prior home shows. Our appreciation is more than generous. January 1st, 2021 , January 1st, 2021, we had a value on youcr. home of 761 ,813. You sold it 27 28 days later for 798. That's 4.8% and less than 30. 1) (0 1 :03:07): That's all I have at this point. Okay. Speaker 3 (01 :03:09): All right. One more. Whether or not a sale is qualified or disqualified does not have anything to do. Whether it's over sometimes, sometimes the department of revenue makes us disqualified sales cause they use a certain type of, or they make us disqua lify on a sale because the seller signed as a person representative. It doesn't mean that it was probative of market values. So whether your sale was qualified or not really has nothing to do in 16th Speaker 1 (01 :03:37): Can ibut everything Speaker 3 (01 :03:391: In second of what happened when we do our test. Next Mr. I asked you why you were a realtor because I would assume that if you were a real tor you had some sort knowledge. What was going on with is mark point and that's why I wanted to get it on record because I do believe that you had some sort of observation of what was going on in Michael Island. Price increases. Danny was 21 and the last thing I want to note is that when we started this said you talked about your sale price of time 75. You indicated that you thought that was a van val ue. You blocked that your on a tear down the house. So the person, the house Speaker 1 (01:04:30): To talk Speaker 3 (01:04:31 ): To purchase a house knowing that you might tear it down and still paying 9 75 for indicates that that is indicate indicat of a land. If we take your 9 75 and bring it forward to January 1st AudioPlayBack (I) (Completed 02/20/23) Transcript by Re v.com Page 13 of27 634 This tran~cnpt \\U~ c:xponcd on Feh '.!O . :?0:?3 -,ie11 latt>s t ,cr:.1011 !Jm.. (01 :36:07): But they're using, I guess these were good numbers probably. Wouldn't they use them? Isn't there RT aren't th e values that they come up with based on an aggregate and over of all the sale. Some are a neighborhood or they're using more t ha n this. These two cells in our neighborhood, they come up with 3% or 4% under 5% or whatever aggregate they used. But they didn't use that as a multiplier on any of the homes in my math area. The nine 10, they didn't use 3% on. They didn't use that. They didn't annualtze. If you look at alt these, if they were act ually using these increase per month, your value would be higher, much higher. Everyone would, and the taxes would be higher than they would 've said. Oh instead of approving . Once you get off on the tangent, much higher. So is they didn't really use these numbers in ours or anyone in my map area. (01 :37:08): Correct. And if you go to this one house that's in my map area , that's 4.69. That house Is not in our price range or in our market at alt. Irrelevant. It wouldn't. Well price ranges don't, doesn't matter. It's on five house , four market conditions doesn't compare to your house. That's not an annualized number. It's a month ago but only for three months. It's not an annualized number. Correct. Did you do No I'm explain. I did a lot of specific, these numbers don't, you can't pick, you can't cherry pick a number. You're, your scan deviation would be 50 on this. You can't do this, you can't numbers. These numbers aren't accurate. They might be accurate. If you took the sales and you said I'm going to do a real appraisal and I'm going to go took at each one of these homes, whic h I thi nk they should have to do. Instead of just throwing out a blanket number like this and say one number just fits off, can we focus on the information yo u're talking about theories and statistics. It's realty, I'm talking about real numbers. That's what I'm trying to expla i n to you. That if your standard deviation is e ven one on this is a 44% error. 15) (01 :38:22): \.' You can't pick five houses and time adjust them. Yo u have t o have the whole data set. If you don't have the whole data set, these numbers don't work. That's why they don 't j i ve with any of their real test numbers. You see what I'm saying? No I really don't. I'll I'll get back to just a second cause I can explain it pretty easily. Have a piece of paper. But on 1709 we've got, that's an incorrect square footage. So that throws off alt of their square footage numbers at the bottom. So that needs to be redone with the correct square footage. What is the correct sq ua re footage? I have it. I have it on here. And where did you ge t ft from? Got it From the room owne r and the builder and measure measure inside in our number. They measure didn't measure inside up remodel. (01 :39:22): I thought you couldn't remodel it. It was remodeled. It was remodeled in what it is. I mean I try to keep you , I'm trying to keep the that is they 're allowed to use whatever numbers they want and not check them because they didn't check them, Why do we have to get pain watched for that? I don 't. Right. I just hope you consider us c ause I feel like you guys came in with eight people against us and I just hope you considered don't I think only three of us fucking that's it. The are here for observation. (01 ;40:041: Thi s is the one where it shows the outstanding model. I mean I'd like to create to consider this it not new evidence, Ifs just it what the facts are on these squar e footages and I'm trying to get into the opportunity about it. Can I give them to you? So speak about, I would like to have 'em on the record. It wi ll be on record. Just talk about it. So you're kind of wanting us to get out of here and coming up o n two hours of hearing. Have to be respect of how long we're going to talk a.bout the same thing. So I'm not, I'm just talking. I'm trying to go through there, Go ahead. I have not stopped. I've let you talk. Okay. I'm just trying to keep you on path on AudioPlayBack (J) (Com pleted 02 /20/23) Tran scri pt by Rey com Page 23 of 27 635 Received On, 913/2022 3:05:30 PM Peti ti on No 2022·0066 1 OR-486 II PETITION TO THE VALU E ADJUSTMENT BOARD REQUEST FOR HEARING R . 06/22 R\Jlo 120·16.002 F.A.C Eff,06"'2 FLORIDA Section 194.011, Flo rida Statutes Page 1 of2 You have the right to an informal conference wllh the property appraiser. Th is conference ts not required and does not change your filing due dale. You can present facts that support your claim and the property appraiser can present facls that support the correctness of the essessmenl, To request a conference, contact your county property appra iser. For portability of homestead assessment difference, use the Petition to the Value Adjustment Board -Transfer of Homestead Assessment Difference -Request for Hea ring Fo rm (DR-486PORT). For deferral or pena!Ues, use the Petition to the Value Adjustment Board -Tax Deferral or Penalties -Request for Hearing Fonn (DR-486D PJ . Forms are Ince orated b reference . In Rule 120.16.002, Florida Administrative Code . • Taxpayer name VARIE, LYNN Malling address 482 PEPPER WOOD CT for notices MARCO ISLAND , FL 34145 Phone 2394041302 • Representative Parcel ID and 56781640005 / 482 physica l address or PEPPERWOODC T TPP account# Email LYN NVARIE@BELLSOUTH.NET The standard wa to receive lnfonnation I s by US mall, If possible , I prefer to receive infonnation by 181 email O lax. t am ffllng this petition after the petition deadline . J have attached a statement of the reasons I filed late and any documents that su ort m statement. O I will not attend lhe hearing but would llke my evidence considered. (In this Instance only , you must submlt duplicate copies of your evidence to the value adjustment board derk. Florida law allows the property appraiser to cross examine or object to your evidence . The VAB or special magistrate ruling wtll occur under the same statutory guidefines as 1f you were present.) Type of Pmperty 18) Res. 1-4 l.fllls O lnrustrial and miscellaneous O Hlgh-water redJar9e O Hisbt, oorrmerdal or norl)fdll O Commen::lal O Res. 5+ units D Agricul\Ural or das&fud use O Vacant 104s and aaeage O Bushess macillne!y, ecµpment PART 2. Reason for Petition ~ Real property value 0 Denial of classification 0 Parentlgrandpan;nt reduction D Property was nol subslantially oomplele on Januart 1 0 Tangible personal property value (You must have timely filed a return required by s.193 .052. (s.1 94.034, F.S.J) O Deni al of exemption Select or enter type: D Denial for late filing of exemptton or classification (Include a date-stamped copy of application .) D Clualifying ilTVJl'OV8fll9nt (s. 193.1555(5), F.S.)orchange of ownershiporconlrol (s. 193.155(3), 193.1554{5~ or 193.1555(5), F.S.) 0 Check here if this Is a joinl petition. Attach a 11s1 of unlls, parcels, o r accounts with the property appraiser's determination that they are substantfally si milar. (s. 194.011(3)(e), (f), and (g), F.S.) '1201 Enter the time (ln mlnutes) you think you need lo Pf8Sent your case. Most hearings take 15 minutes. The VAB Is not bound by the requested lime. For single join ! petitions for multiple units, parcels, or accounts, provide the lime needed for lhe entire group, 0 My witnesses or I will not be available to attend on specific dates. I have attached a list of dales. You have the right to exchange evidence wllh the property appraiser. To lnlllate the exchange, you must submll your evidence di rectly to the property appraiser at least 15 days before lhe hearing and make a wrillen request for the property appraiser's evidence . Al lhe hearing, you have the right lo have witnesses sworn . You have the right , regardless of whether you initiate the evidence exchange , to receive from the property appraiser a copy of your property record card conta ining lnfonnalion relevant to the computation of your current assessment, with confidential Information redacted . When lhe property appraiser rece ives the petition , he or she will either send the property record card lo ou or noll how lo obtain II online . Your petition will not be complete until you pay the filing fee , When the VAS has reviewed and accepted It, lhey will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition i s completing part 4, the taxpayer must sign the petition In part 3. Alternatively , the taxpayer's written aulhorization or power of attorney must accompany the petition at Iha lime of filing wilh the signature of the person filing Iha petition in part 5 (s. 194.011(3), F.S.), Please complete one of the signatures below. 636 This transcript wa:; e,poned on Feb 20, 2023 -, ie,1 latest version here. I said that we purchased and agreed to live in the home for what we purchased it for. I never said we paid a fair market. I didn't say you can extrapolate for land for that. I said it was listed for 1.3 Zillow. It was reduced to 1.1 and then you paid 9 75. Right. You guys told me you thought he overpaid. Correct. Well then I can tell you that adjust, you can adjust the 9 75 to the end of the year. The house would sold more than 9 75 at end of the year matter. (01 :11:50): If it was January, covering March, it is what it did stands on its own particular home stands on its own. It's still, if someone bought it, they wouldn't have got the contractor in December. That was giving him a different idea of how the house could be value from my perspective. Right. You guys told me it's worth 6 75. Right? That's what you said. And then you 've also said you overpaid for It. Right? And how did you overpay by 300 ,000? Without getting i nto real personal stuff, we had to stay in the neighborhood and we overpaid. We overpaid for it. There were other terms that we don't want to talk about because I don 't think we need to. I'm There are other terms in the agreement that you guys don't know about the, that I shouldn't be public information qualified. That's correct. Overpaid for it. But I Speaker 3 (0 1 :12:42}: Can't, you just mentioned that. It doesn't matter if I'm qualified or not. Bill counts in here when it wasn't six , I got to six foot doors. Those are six eight. So we're Speaker 1 (0 1 :12:56 ): Saying, honestly, I live a house over, Speaker 3 (01 :12:59 ): Right. But I'm sitting Speaker 1 (01 :13:00): Doo rs. Most, I'm j ust sayi ng Speaker 3 (01 :13:02}: Are six eight, not six foot. That's all that. That was not. Anyway on their sales comparison first of all, our house closed in February. No t on January. Not on January 16th. The transaction was funded in Speaker 1 (01:13:20): February. When did you put it under your contract? I'm not sure Speaker 3 (01:13:24): (fJ'\ About \0) Speaker 1 (01 :13:24): That. That's what would really matter today. I don't care when it closes. I want to know when you put it under contract. January 6th. January was under contract. So that's what really mat ters to me. We Speaker 3 (01 :13:39): Contract. So we only go on closing dates or when they're using their, yes, Speaker 1 (01 :13:43 ): When they're, cause that's what they had. They don't know contract date. I'm saying technic. But when it comes to the market, I care whe n under Speaker 3 (Ql :13:49): Contract. But the sale date was, I mean, so a nyway, so the 1.3, Speaker1 (0 1:13 :53 }: 1.3 probably had a really long diligence Speaker 3 (01 ;13:55 1: Aud ioPlay Back (I) (Completed 02/20/23) Transcrip t by Rev com Page 16 o f27 637 From:Law Office of Holly E. Cosby, PA To:"Steve Keller"; value adjustment board; Marty G. Rustin Cc:"Marty G. Rustin"; "nvarie@gmail.com"; Collier Value Adjustment Board Subject:RE: VAB Collier 2023 0412 varie / 01 FW: letter - Response from VAB Counsel Date:Thursday, April 13, 2023 1:36:00 PM Attachments:image001.png image003.png Good afternoon. I hereby maintain that the instant taxpayer continues to place inquiries to your office which are repetitive, and which continue to impact my client fiscally, which is concerning to me. 1.I have the utmost faith in the appointed Special Magistrates of the Collier County Value Adjustment Board (VAB). I hereby maintain that the recommended decision for petition 2022-00561 is sufficient and compliant with the laws and rules which govern Florida Value Adjustment Boards. 2.The transcript cannot be accepted or regarded as official. 3.The VAB cannot speak to any actions or inactions of the Collier County Property Appraiser (PAO), nor can any appointed VAB Special Magistrate. 4.If the PAO objected to the petitioner’s rebuttal evidence, and the Special Magistrate sustained said objection, then that is the Special Magistrate’s right. 5.The PAO does not control the VAB forum, and the VAB Special Magistrates know this. 6.The Special Magistrate specifically stated that petitioner’s evidence regarding assessed values as presented by the petitioner were not relevant, which is an acceptable evidence test. 7.As VAB Attorney, I do not take sides, I am impartial and unbiased. The exhaustive measures taken by the instant taxpayer to confuse and delay, and my frustration with the same and efforts to shut that down, cannot and should not be taken as biased. Additionally, not allowing taxpayers to contact my office directly, in efforts to avoid ex parte communication and waste of County resources, does not show bias. In fact, it supports impartiality, as the PAO is also not permitted to contact my office directly. 8.The petitioner was provided with information regarding evidence uploads into the Axia system and the evidence exchange process. Respectfully, Holly Cosby Holly E. CosbyLawOfficeofHolly E. Cosby, P.A.602 Center RoadFortMyers,Florida 33907(239)931-0006(239)418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or 638 privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, April 12, 2023 5:57 PM To: holly@cosbylaw.com Cc: Marty G. Rustin <marty.rustin@collierclerk.com>; nvarie@gmail.com Subject: VAB Collier 2023 0412 varie / 01 FW: letter - Response from VAB Counsel To: Holly Cosby holly@cosbylaw.com VAB attorneyMarty G. Rustin marty.rustin@collierclerk.com VAB Clerkn varie <nvarie@gmail.com> Dear Mr. Varie: By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding your email below and its attachments and requesting she, as VAB attorney, review and address your email issues. Sincerely,   Stephen J. Keller Chief Legal Counsel - PropertyTaxLitigation and Value AdjustmentBoard OversightOffice of the General CounselDepartment of Revenue850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: n varie <nvarie@gmail.com> Sent: Monday, April 10, 2023 3:01 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Re: VAB Collier 2023 0406 varie FW: letter - Response from VAB Counsel Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Please see my comments in red. I am at a loss as to how a VAB attorney could makeassumptions without witnessing the hearing or reviewing the recording of the hearingand or the transcript. I can provide the recording if needed. I am including 3 639 attachments of the magistrates decisions all from collier county. VAB1 shows the magistrate only acknowledged a minute section of the evidence submitted and failedto state that other evidence was denied. VAB2 shows the explanation for the 8thcriterion and the value of said home as the price purchased without anyconsideration for the time adjustment factor that he sites as evidence by the PAO.VAB2 also includes correspondence that appears to be directly with the PAO. VAB3shows assessed value as part of the PET’s evidence! I am also unclear on how I would be abusing the system by requesting public information? The other highlighted attachments are from the department of revenue that I am sure you are familiar with but wanted to include to inform you that I have read them. On Apr 7, 2023, at 12:55 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: Good afternoon, Mr. Keller. This is the second inquiry that Mr. Varie has placed with the Department of Revenue (DOR). In reviewing the previous correspondence, I see that I copied you, along with many others, on my response to the previous email from Ms. King in your office. In the previous email, I assured Ms. King that both my office, and Collier County Value Adjustment Board (VAB) Administration, have been prompt in responding to all correspondence and inquiries lodged or provided by Mr. and Mrs. Varie. My responses have been provided through VAB Administration, as it is regular practice to avoid ex parte communication between my office and any VAB party. Additionally, as Mr. and Mrs. Varie have attempted to abuse the process and VAB Administration’s time during the current VAB session, it was decided that it was best that Mr. and Mrs. Varie did not have direct access to my office; this was decided for the purposes of avoiding additional and inappropriate contact with my office, causing additional billing to my client, the Collier County VAB. Including today’s correspondence and the instant inquiry, the legal billing in response to matters pertaining solely to Mr. and Mrs. Varie, their two 2022 VAB petitions, and all correspondence and demands placed on VAB Administration, has exceeded seven hours of billable time to my client. This continues to be an unfair allocation of County resources for two VAB matters, and the legal hours spent do not come close to the amount of hours Mr. and Mrs. Varie have demanded from VAB Administration. Nonetheless, I will respond to the information provided herein by the DOR, as I am charged with the responsibility to do so. The attached “transcript” from Mr. and Mrs. Varie is partial, incoherent in several places, and cannot and should not be accepted as an official transcript of the referenced hearing. I am unaware of where that “transcript” came from, but it is not an official transcript provided by a company certified to produce the same. The transcript is accurate and 640 clearly Ms. Cosby has not listened to the hearing recording and in fact was not present at the hearing and has all along made assumptions without any factual backup to her claims. With regards to the statements made in Mr. Varie’s most recent letter to you, I will reply to those comments and statements which fall within my jurisdiction as VAB Counsel. I cannot and will not comment on any Collier County Property Appraiser (PA) statements, actions, or inactions, as to do so would be inappropriate. 1. Mr. and Mrs. Varie did receive fair hearings for both of their petitions; both hearings were properly noticed and both hearings were held on the scheduled date and time. In the interest of accuracy for the petition number 2022-0562 the property appraiser did not mail or provide the property record card as stated on the petition and also in the statute. The magistrate did not observe fundamental due process. 2. The Special Magistrate that presided over the Varie hearings considered all evidence presented at the timed of the hearings. This statement is 100 percent inaccurate. The magistrate did not look at the rebuttal evidence package. The printed pages were offered to him but he did not take them because Jenny Blaje said she would not accept them. Further the evidence that was uploaded would have taken well over an hour to read and the magistrate did not read any of it. 3. The Special Magistrate that presided over the Varie hearings controlled the hearing forum, the PA did not. The PA has the right to present their evidence, and the fact that the PA presented their own evidence, as permitted, does not mean that the PA controlled the forum. Jenny Blaje of the PAO decided what evidence was permitted by the petitioner and the time frame of the hearing as substantiated by the transcript. 4. Mr. and Mrs. Varie’s statements show a lack of understanding about admissible evidence, and when the Special Magistrate is permitted to review such evidence [during the hearing and thereafter, and NOT prior to the hearing]. There is no lack of understanding about admissible evidence, the 81 pages were presented exactly by the PAO in many hearings prior to this hearing and if the magistrate reviewed them at any time for any hearing the mistakes would have been recognized. 5. Mr. and Mrs. Varie’s statements show a lack of understanding about admissible evidence with regards to actual comparable sales versus assessed values of nearby homes. I fully understand the difference between sales and assessed value but the evidence I was not 641 allowed to submit was Just/Market value. The point was two fold 1. Magistrate allowed PAO to talk about assessed value as proven in the transcript but did not allow me to talk about Just/Market values 2. I have transcript from another petitioners hearing that the magistrate actually used assessed value in their findings of fact. It is acceptable in several other counties to use market values of neighbors and rightly so. 6. The Special Magistrate is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology. Again Ms. Cosby is mistaken and also must not be familiar with the mathematical term “standard deviation”, the magistrate was not familiar with the term and admitted he did not understand it. Although it is in the 81 pages of evidence that he claims to be familiar with because it was at every hearing he had presided over before mine- he even told me to read the “81 pages”. 7. The Special Magistrate is not permitted to independently “check the accuracy of the PAO evidence”. The Special Magistrate must accept evidence as provided by the parties and make a determination of admissibility, relevance, credibility, and sufficiency, based on the evidence as presented. Again “appearing reasonable” is not interchangeable for relevant, credible or sufficient however “accuracy” is frequently used in conjunction with credible. Credible is dependent on the source and how reliable. 7. 8. With regards to Mr. and Mrs. Varie’s complaint about hearing time, this matter has already been addressed at the local level. Mr. and Mrs. Varie were advised: “While you may have requested two hours, the Special Magistrate controls the forum, and may close the meeting at his/her discretion, once evidence and testimony are presented to his/her satisfaction. Additionally, the petition form [Form DR-486] explicitly states ‘Most hearings take 15 minutes. The VAB is not bound by the requested time.’” Again Ms. Cosby can read the form to me but the intent of the form and the statue is asking for the time so that the petitioner has a fair hearing and that “due process” is assured. The time for the PAO was not limited nor do they disclose how long they need to present their case. 9. While Mr. and Mrs. Varie allegedly provided “every sale in Collier County for the tax year” as part of their evidence package, that does not mean that any of those sales were admissible, relevant, or credible for the respective appeals. 10. Mr. and Mrs. Varie had the opportunity to present evidence and 642 testimony during each hearing. I was NOT permitted to present rebuttal evidence to the sales comparisons and calculations proving the PAO make mistakes. I had prepared rebuttal evidence and made copies and the magistrate did not look at it or accept it because Jenny Blaje who ran the hearing said “NOPE”! 11. Mr. and Mrs. Varie had the opportunity to review the PA’s evidence and testimony during each hearing. I did not have the opportunity to review their rebuttal evidence because it was not given to me- I do know they had a large paper with colored print that Jeep Quinby kept reading off and claiming property values in 2021 are higher because the state allows them to use the following year first quarter to assess properties. Oddly enough they did not use the first quarter of the following year to assess for the “portability” value. 12. Mr. and Mrs. Varie had the opportunity to ask questions and cross examine the PA during each hearing. Yes I was able to ask questions but did not get any answer except that I could sue the PAO in circuit court. No answers to how they complied with the 8th criterion or how they calculated their adjustments etc. This lead me to believe they did not know the answer or did not want me to have the answers. 13. The Special Magistrate that presided over Mr. and Mrs. Varie’s hearings is qualified to serve as a VAB Special Magistrate. 14. I personally reviewed both recommended decisions produced by the Special Magistrate, and while they may not be as robust as another Special Magistrate’s recommended decisions, as all Special Magistrates are different in their style, the recommended decisions for Mr. and Mrs. Varie’s VAB petitions certainly comply with all corresponding Florida Statutes and Rules. 15. PA evidence for both petitions has been uploaded into the Axia system, which is readily available to Mr. and Mrs. Varie. To clarify I was told by the VAB clerk that axia was not a legal avenue for evidence and that it had to be provided directly to the PAO. It did not matter that Axia was not working for Apple computer users. 16. All due process rights have remained unobstructed throughout the process. My due process was obstructed when I was not allowed to enter rebuttal evidence and when my allocated time was used by the PAO. And Jenny Blaje told me I had 7 minutes left limiting my time. Ultimately, Mr. and Mrs. Varie are dissatisfied with the outcome of their VAB hearings. They have been advised that the “next step” in the process would be to file a lawsuit at the Circuit Court level. Instead, they are attempting to seek recourse anywhere other than Circuit Court, as evidenced by the instant email to the DOR, and the previous email to the DOR, Florida’s Honorable Governor, and other parties unrelated to the 643 VAB process. Mr. and Mrs. Varie filed their Collier County VAB petitions and proceeded through the process pro se, and leaned heavily on contacting VAB Administration regularly in attempts to educate themselves on the VAB process. It is readily apparent that Mr. and Mrs. Varie do not have a clear understanding of the VAB process, and have taken to lodging complaints based on their dissatisfaction of the outcome of their appeals. The main issue with this entire correspondence that has been substantiated by pages from the transcript of the hearing is that “due process” was not followed. I fail to understand how Ms. Cosby has taken sides on this rather than doing the work to make sure the hearing was proper. She has not indicated that she has reviewed the recording and did not attend the hearing so anything she states appears to be hearsay. I am also need to inquire if a person is not allowed to represent themselves in a hearing and why that is a problem for her. Additionally she seems to be unaware that “due process” and “fairness” lie in her hands and that an appeal to the circuit court would have nothing to do with the hearing that took place at the VAB. Mr. and Mrs. Varie have placed public records requests with VAB Administration that took hours to address and resulted in a volume of produced documents. This has placed an incredible and unfair burden on my office and VAB Administration, and it continues with two separate emails to the DOR. I am hopeful that the DOR finds the above information satisfactory with regards to the actions of the Collier County VAB, VAB Administration, and my office. I would like to be sure to restate in this email that any attempts by Mr. Varie and/or Mrs. Varie to contact my office directly will be met with silence, as I have provided the policy for communication hereinabove. This statement proves that Ms. Cosby has an opinion whether a resident of collier county has the right to public information and that she is bias. Respectfully, Holly Cosby  Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to 644 public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Thursday, April 6, 2023 9:08 AM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; marty.rustin@collierclerk.com; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0406 varie FW: letter To: Holly Cosby holly@cosbylaw.com VAB attorneyMarty G. Rustin marty.rustin@collierclerk.com VAB Clerkn varie<nvarie@gmail.com> Dear Mr. Varie: By copy of this email I am informing the VAB attorney of your inquiries regarding VAB processes in Collier county, forwarding your email below and its attachments and requesting she, as VAB attorney, review and address your email issues. Sincerely, <image002.png>   Stephen J. Keller Chief Legal Counsel - PropertyTaxLitigation and Value AdjustmentBoard OversightOffice of the General CounselDepartment of Revenue850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message-----From: n varie <nvarie@gmail.com> Sent: Monday, April 3, 2023 11:01 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: letter Caution: This email originated from outside the organization. Do not clicklinks or open attachments unless you recognize the sender and know thecontent is safe. Please confirm receipt of this email NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If 645 you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 646 II FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Collier County The actions below were t aken on your petition. DR-48 5V R. 01 / 17 Ru le 12D-16 .0 02 F.A.C. Eff. 01117 Ii] These actions are a recommendation only, not fina l D These actions are a final decision of the VAB If you are not satisfied after you are notified of the fina l decision of the VAB , yo u have the righ t to file a lawsuit in circuit court to further contest your assessment. (See secti ons 193.155(8)(1), 194.036 , 194 .171 (2), 196 .151 , and 197.24 25, Florida Statutes.) Petition# 2022-00561 Parcel ID 56781640005 Petitioner name VARIE , LYNN Property 482 PEPPERWOOD CT T he petitioner Is: @ ta xpayer of record D taxpayer's agent address MARCO ISLAND, FL 34 145 D other, expla in: Decision Summary Ill Denied your petition D Granted your pet ition D Granted your petition In part Value Value from Before Board Acti on After Board Lines 1 and 4 must be completed TRIM Notice Value pre se nte d by property appra iser Action Rule 120-9 .025110\, F.A.C . 1. Just value, required 1,236 ,745 .00 1,236 ,74 5.00 1,236,745 .00 2 . Assessed or c lassified use val ue,* if applicable 1,063,010.00 1,063 ,010 .00 1,063,010.00 3. Exempt value,* enter "O" if none 50 ,000 .00 50 ,000 .00 50 ,00 0.00 4 . Taxable va lue,* required 1,013,010.00 1,013,0 10.00 1,013 ,010 ,00 *All values entered should be countv taxab le values . School and other taxinq authority values rnav differ. (Sectio n 196 .031 (7), F.S .) Reasons for Decision FIii-in fields will exoand or add oaoas, as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached ) [ZJ Recommended Decision of Special Magistrate Find ing and conclus ions abov e are recommendat ions . Mic hael P . Jonas Michael P. Jonas 02 /01 /2023 Signature , sp eci al magis·trate Pri nt name Da te C ry stal K. Kinzel , Cieri< Crystal K . Kinzel , Clerk 02 /02 /2023 Signature , VAB clerk or spe cial representative Print name Dale If this is a recommended decis ion , the board will co nsider the recomme nded deci sion on at Address If the line above is blank, the board does not yet know the date, time, and place when t he recommended deci sion will be cons idered. To find the information , please call 239·252-83 99 o r visit our web site at https://app.c olliercle rk.com /axiava D final Decision of the Value Adjustment Board Sig nature , chair , value adjustment board Print nam e Date of deci sion Sig nature VAB clerk or reoresentali ve Print nam e Date mail ed to parties 2022-00561 P age 1 of 4 647 Findings of Fact for Petition 2022-00561: All parties were properly sworn in. In addition, they were provided with an opening statement explaining the independent, impartial and unbiased nature of the Special Magistrate. The Property Appraiser's representative indicated that the Property Appraiser and the petitioner both submitted their evidence in accordance with F.A.C. 12D-9 .020. The Prope1ty Appra iser was represented by Jenny Blaje CFE, Derek Lindberg, Robert Epperson, Clyde C . (Jeep) Quinby, III, CFE and Maria Redding while the Petitioner, was represented by Lynn and Nick Varie , property owners, who were present at the hearing. The Property Appraiser noted the Trim Notice has not been revised prior to the hearing at $1,236,745. The Property Appraiser presented an evidence package as well as a market analysis addendum which was felt to be relev ant and credible to the valuation i s sue and this packet was admitted as evidence to the record. Sufficient, relevant and credible testimony and evidence w a s submitted by the Property Appraiser to gain the presmnption of correctness under 194.301 (1) F.S. The 1st through 8th criteria ofF.S . 193.011 were considered by the Property Appraiser. The preceding was supported by the application of appropriate methodology and professionally accepted appraisal practices, including mass appraisal standards. The property, which is the subject of this petition, is a single-family residence located at 482 Pepperwood Court , Naples, Florida. Subject site improvements include an average quality two-story single-family residence with a pool area . The subject was built in 1984 and has a base a:rea of 2 ,244 square feet and 3,418 ad justed square feet. The property sold for $975,000 on January 16, 2021. The subject is not currently listed for sale or under contract. The property appraiser did note that the subject was lis ted for sale on Zillow for $3,595,000 on 02/26/2022. The Property Appra iser presented a packet of informa tion which included a summary of the parcel in formation, consideration of the 1st through 8th criteria, as well as a copy of the DR-493 form which indicates the Property Appraiser's office considered the cost of sales in arriving at a value for the subject property. This was followed by a description of the subject property inclusive of improvements and site. Next, the Property included a Cost Approach with supporting detail and a Sales Comparison Approach with supporti n g de tail. The Incmne Approach was not included which is typical for thi s property type. The packet of information provided by the Property Appraiser provided a value indication by the Cost Approach of $1,399,620 and Sales Comparison Approach of $1,559,000. The Property Appraiser testified to a reconciled fair market value of $1 ,236,745. The Cost Approach was supported with nine land sales. The comparable sales indicated a land value of $1 ,023,000 or $93 .00 PSF for the subject's 11,000.00 square feet. The estimated depreciated replacement cost of the improvements was pr ovided at $341 ,620 with the contributory value of the site improvements estimated at $35 ,000. A summary of the Cost Approach concluded for the total prope1ty of $1 ,399,620. This was followed by a Sales Comparison Approach which consisted of a sales grid containing information on six comparable properties which included the subject's most recent sale in January of 2021. Adjust1nents appeared reasonable and well supported aruL ,,. 2022-00561 Page 2 of 4 648 included a market conditions adjustment of 3% per month which was well supported . After adjustments the sales prices per square foot of building area ranged from $379 PSF to $574 PSF. The Property Appraiser correlated to a market value of $456 PSF which provided a value estimate by the Sales Comparison Approach of $1,559,000 . It is also important to note that the Level of Assessment Addendum submitted by the Property Appraiser included several market conditions adjustment factors as follows: Florida Department of Revenue statistical analysis indicated a 46% increase in Collier County for improved properties from January through December of 2021 . The analysis fo r vacant land in Collier County showed an increase of 45 % for the same time period. Collier County Property Appraiser data indicates an approximately 6.0 % per month increase in 2021 . A market conditions adjustment of 3% per month is utilized in the appraiser's valuation analysis. In cross examination the Petitioner stated he didn't agree with this adjustment. The Petitioner provided a packet of evidence. The evidence included four closed land sales from FebnLary 2021 through October 2021. The sale prices ranged from $36 .8 2 PSF to $51.76 PSF. The Petitioner concluded to a land value of $474,442 or $43.13 PSF. The Petitioner further stated the home was a tear down but as of the date of hearing the home still is being utilized on site. No analysis of the comparable sales was provided and the Petitioner later stated that the improvements have a contributory value of $200 ,000 . Upon cross examination the Property Appraiser provided a map of the land comparable sales showing the appraise rs comps were the best comps available in the market and the Petitioner comps were inferior in location and frontage . Petitioner spent significant time talking about statistics and assessed values which were not relevant to the value of the subject property. The Property Appraiser submitted an analysis of the subject property utilizing the Cost and Sales Comparis on Approaches to value . The Property Appraiser also provided the Level of Assessment Addendum s upporting the market conditions utilized within the valuation analysis. The Petitioner provided the four nearby comparable sales. However, a cost or sales approach was not provided. Based on the quality and quantity of information presented by the Petitioner , it is the Special Magistrate's opinion that the quantity and quality of information presented by the Petitioner does not rise to the level of overturning the Property Appraiser's presumption of correctness. Conclusions of Law for Petition 2022~00561: Florida law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of c orrectness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser 's just valuation methodology complies with Section 193 .011. Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes , 2022-00561 Page 3 of 4 649 and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of coTI"ectness, the Petitioner must overcome the established presumption of correctness by providing the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just va lue; or (b) the Property Appraiser 's just valuation is arbitrary based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same country. In this matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that the Property Appraiser's just valuation does not repres ent just value. Therefore, the value should be upheld and the petition denied. 2022-00561 Page4 of 4 650 II FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Co llie r County The actions below were taken on your petition . DR-485V R. 01/ 17 Rule 12O-16 .0 02 FA.C . Eff. 01/17 Ill These actions are a recommendati on only, not final D These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit In circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171 (2), 196 .151 , and 197.2425, Florida Statutes .) Petition # 2022-00879 Parcel ID 37 443560002 Petitioner name LLORCA, STEVEN SANDRA The petitioner Is: Ill taxpayer of record D taxpayer's agent D other, explain: Property 11 41 16THAVE NE address NAPLES , FL 34120 Decision Summary D Denied your petition [lJ Granted your petition D Granted your petition in part Value Lines 1 and 4 must be completed Value from Before Board Acti on After Board TRIM Notice Value presented by prope rty appraiser Action Rule 120-9.025 (10\, F.A.C . 1. Just value, required 548,352 .00 548,352 .00 514 ,000 .00 2 . Assessed or classified use value,• if applicable 340 ,119 .00 340,11 9.00 318,812 .00 3. Exempt value.* enter "O" if none so ,000 .00 so ,000 .00 so ,000 .00 4. Taxable value ,• required 290 ,11 9.00 290 ,11 9.00 268,812 .00 *All values entered should be county taxab le values. School and oth er taxina auth ority values mav differ. (Sec tio n 196.031(7), F.S.) Reasons for Decision Findings of Fact (See Attached) Conclusions of Law (See Attached ) Fill-in fields will expand or add pages, as needed. Ill Recommended Decision of Special Magistrate Finding and conclusions above are recommendat ions . Michae l P . Jonas Signature, special magist rate Crysta l K. Ki nz el, Clerk Mich ael P . Jonas Print name Crystal K. Ki nzel , Clerk 02/03/2023 Date 02/07/2023 Signature, VAB clerk or s pecial representative Print name Date If thi s Is a recommended decision, the board will co nsider the recommended decision on at Address If the line above is blank, the board does not yet know the date , time , and place when the recommended decision will be considered . To find the information , please call 239-252-8399 or visit our web site at https://app .coll ierc le rk.com/ax iawe 0 Final Decision of the Value Adjustment Board Signature, chai r, value adjustment board Print name Date of decision Sk:mature VAB clerk or renresentatlve Print name Date malled to oartles 2022-00879 Page 1 o f 4 651 Findings of Fact for Petition 2022-00879: All parties were properly sworn in. In addition, they were provided with an opening statement explaining the independent, impartial and unbiased nature of the Special Magistrate. The Property Appraiser's representative indicated that the Property Appraiser and the petitioner both submitted their evidence in accordance with F.A.C. 12D-9.020. The Property Appraiser was represented by Clyde C. (Jeep) Quinby, ill, CFE. and Robert Epperson while the Petitioner, was represented by Sandra Llorca, property owner who was present at the hearing. The Property Appraiser noted the Trim Notice has not been revised prior to the hearing at $548,352. The Property Appraiser presented an evidence package as well as a market analysis addendum which was felt to be relevant and credible to the valuation issue and this packet was admitted as evidence to the record. Sufficient, relevant and credible testimony and evidence was submitted by the Property Appraiser to gain the presumption of correctness under 194.301 (1) F.S. The 1st through 8th criteria ofF.S. 193.011 were considered by the Property Appraiser. The preceding was supported by the application of appropriate methodology and professionally accepted appraisal practices, including mass appraisal standards. The property, which is the subject of this petition, is a single-family residence located at 1141 16th Avenue NE, Naples, F l orida. Subject site improvements include an average quality one-story single-family residence with a pool area and detached garage. The subject was built in 1997 but has an effective age of 2005 . The subject has a base area of 1,990 square feet and 2,044 adjusted square feet. The property last sold on April 30, 2021 for $514,000 . The property is not currently listed for sale. The Property Appraiser presented a packet of information which included a summary of the parcel information, consideration of the 1st through 8th criteria, as well as a copy of the DR-493 form which indicates the Property Appraiser's office considered the cost of sales in arriving at a value for the subject property. This was followed by a description of the subject property inclusive of improvements and site. Next, the Property included a Cost Approach with supporting detail and a Sales Comparison Approach with supporting detail. The Income Approach was not included which is typical for this property type. The packet of information provided by the Property Appraiser provided a value indication by tht~ Cost Approach of $633,526 and Sales Comparison Approach of $603,000. The Property Appraiser testified to a reconciled fair market value of $548,352. The Cost Approach land value was supported with four land comparable sales. The sales indicated a land value of $133,930 or $59,000 per acre for the subject's 2.27 acres. The estimated depreciated replacement cost of the improvements was provided at $436,327 with the contributory value of the site improvements estimated at $35,000. A summary of the CostApproachconcluded for the total property of$633,526. In cross examination, the property owner noted several relevant facts . There were lower land sales in the area, the effective age of 2005 is not accurate with the interior build out and the contributory value of the detached garage at $87,480 is over stated based on her cost estimates. This was followed by a Sales Comparison Approach which consisted of a sales grid containing infonnation on nine comparable properties. Adjustments appeared reasonable 2022-00879 Page2 of4 652 and well supported and included a market conditions adjustment of 3% per month which was well supported. After adjustments the sales prices per square foot of building area ranged from $236 PSF to $343 PSF. The Property Appraiser correlated to a market value of $295 per square foot which provided a value est imate by the Sales Comparison Approach of $603,000. It is also important to note that the Level of Assessment Addendum submitted by the Property Appraiser included several market conditions adjustment factors as follows: Florida Department of Revenue statistical analysis indicated a 46% increase in Collier County for improved properties from January through December of 2021. The analysis for vacant land in Collier County showed an increase of 45% for the same time period. Collier County Property Appraiser data indicates an approximately 6.0% per month increase in 2021. A market conditions adjustment of 3% per month is utilized in the appraiser's valuation analysis. The Property Appraiser further provides the memorandum of law addendum. The addendum references Florida Constitutional requirement that property be valued at "just valuation." The Property Appraiser specifically points to this definition and the fact that it never mentions cost of sale deduction in the just valuation definition. The addendum concludes: Property in Collier County is required t o be appraised at ''just market value" and not at "net realizable value" as urged by Petitioners . Once just value has been det ermined, we're done. Signed GaylordA. Wood Jr, and J. Christopher Woolsey of Wood, Stuart & Woosley, P.A. The Petitioner provided a packet of evidence. The evidence included twelve comparable sales from January 4, 2021 through November 24, 2021. All of the sales are on 2.27 acre or greater sites and the sales ranged from $320,000 to $490,000, the Petitioner concluded to a value via the sales approach of $450,000 to $460,000. The subj ect sold for $514,000 on April 30, 2021. The property owner indicated later that the value is probably closer to the sales price. In cross examination, the Property Appraiser noted that they have supported a much higher appreciation rate than what was utilized to account for increased market conditions. The Property Appraiser submitted an analysis of the subject property properly utilizing the Cost and Sales Comparison Approaches to value. The Property Appraiser also provided the Level of Assessment Addendum supporting the market conditions utilized within the valuation analysis. The Petitioner provided sufficient evidence and testimony for the Petitioner to overturn the presumption of correctness with the presentation of their data. The Petitioner's evidence was admissible and was relevant and credible to the valuation process. The Petitioner's s tatement that the value on January 21 , 2022 is near the purchase price of $514,000 is supported. - Based on the quality and quantity of information presented by the Petitioner, it is the Special Magistrate's opinion that the quantity and quality of information presented by the Petitioner does rise to the level of overturning the Property Appraiser's presumption of correctness and the assessment should be lowered to $514,000. Conclusions of Law for Petition 2022-00879: 2022-00879 Page 3 of 4 653 The Petitioner overcame the presumption of correctness established by the Property Appraiser at the hearing Section 194.301. Florida Statutes and professionally accepted appraisal practices . There is substantial evidence in the record to establish a revised value of $514,000 Rule 12D-9.027 F.A.C. Therefore, the petition is granted. 2022-00879 Page 4 of 4 654 Received On: 2/312023 1 ·53.14 PM Misc Martha S. Vergara From: Sent: To: Subject: Importance: La w Office of Hol ly E. Cosby, PA <holly@cosb yl aw.co m > Fr iday, February 3, 2023 1 :43 PM Martha S. Vergara RE: Pet ition 2022-879 High Petition No· 2022-00879 External Message. Please use caution when opening attachments, clicking links, or replyin g to this message. Good afternoon . The PAO would know best on this, but it's not in my queue. Please send it to my queue, and please upload this email in the petition record so that SM Jonas can access this email t o adjust the figures per the PAO . Thank youl HOLLY E . COSBY LAW OFFICE OF H OLLY E. COSBY. P .A. 602 CENTER ROAD F ORT MYE R S, FLORI DA 33907 (239) 93 1-0006 (239) 418-0006 (FAX) This electronic rnessage transmission and any associated files and/or attachments contains information from the Law Office of Holly E Cosby, PA. that is considered confidential or pnvileged. The nformat1on 1s intendec solely for the recip1el'\t and use by any other party 1s not authorized. If you are not the intended rec1p1ent, be aware that any disclosure, copying, distribution or use of the contents of this information 1s prohibited. If you have received t~1is e -ectronic transm1ss1on n error, please permanently delete this l'lformat1on and notify me 1mmed1ately by tel epl1one (239-931-0006) or by electronic rrail (holly@cosbylaw.com) Additionally, however, Florida has a very broad Public Records Law. Most written communications la or from State and Local Officials regarding State or Loca l business are public records available to the public and media upon request. Your email communications may (herefore be subject to public disclosure. Thank you. From: Martha S. Vergara <Martha.Vergara@collierclerk.c om> Sent: Friday, February 3, 2023 1:17 PM To: 'h olly@cosbylaw.com ' <holly@cosbylaw.com> Subject: Petition 2 022-879 Hi Holly, They PAO called and said t hat the numbers were Incorrect and needed SM Jonas to fix the following due to Portability. 655 Received On: 2/3/2023 1 :53 14 PM Misc Petition No: 2022-00879 The assP..ssed value on this decision should be a little differe nt from what the magistrate calcu lated. This parcel with p ortabllfty from the house they sold. The amount that can be ported l s b ased on the percentage of chang, to the new market val ue. Please see below and I w i ll be h appy to expla in further if anyone would llke. Jenny --. ---------- Peti tion #879 Va l ue Va l ue from TR IM n otice Before Board Acti on After Board A1:t i on ,Just Va l ue $ 548,352 s 548,352 $ 1 Assessed Value $ 340,119 $ 340,11.9 $ Ex empt Value s 50,000 $ 50,000 s ,Taxable Va l ue $ 2S0,119 s 290,119 $ I I have placed the petit ion back in your queue, and opened the file for the corrections. Thank you, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-25 2-7240 Fax: 239-252-8408 E-mail : martha.vergara@Coll ie rC lerk.com Office of the Clerk of the Circuit Court & Co mptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.Co!ljerClerkcorn 514,000 318,812 50,000 268,SU -- This el ectronic communication contains information intended sole ly for the named addressee(s). If you have received this communication In er ror, please for ward the email in its entirety to the Clerk 's Office at collierclerk@collierc lerk.com and del ete the email. Under Florida Law, email addresses are p u b lic. 2 656 Received On: 12/28/2022 6:25:38 PM Petitioners Evidence Petition No: 2022-00879 Address ADJ Sqft Pool # Bdrms # Bath Garage 114116th Ave NE 1990 yes 3/den 2 0 540 21st St NW 2607 yes 4 2 2 4355 8th Ave NE 2337 yes 4 2 2 4355 40th St NE 2252 yes 3 2 2 248116th St NE 2391 yes 2 71114th Ave NW 1752 yes 3/den 2 0 191116th St NE 2423 yes 3 2 2 3020 Wilson Blvd N 2485 yes 3 2 2 3130 Wilson Blvd 2078 yes 3/den 2 2 4665 47th Ave NE 2480 yes 3 2 2 2310 8th St NE 2199 yes 3 2 2 3945 GG Blvd E 2097 yes 3 2 2 106115th St SW 2158 yes 5 3 2 657 Received On: 12/28/2022 6:25 38 PM Petitioners Evidence Petition No: 2022-00879 Extra Bldg Year Buit Upgaded Roof Lot Size Date So ld Sa le Price yes 1997 2015 2.27 no 1998 2.5 1/4/21 $430,000 yes 1993 2015 2 .89 1/28/21 $435,000 yes 2003 2020 3 .58 1/26/21 $455,000 no 1997 2018 2.81 3/5/21 $469,000 ., ,_ 1992 2.5 3/24/21 $350,000 no 2001 2020 2.81 3/21/21 $320,000 no 2000 2014 2.57 4/8/21 $480,000 no 1999 2078 2.34 6/30/21 $439,900 no 2004 2.27 8/18/21 $420,000 yes 1991 2.73 10/26/21 $490,000 yes 2002 yes 2.4 10/28/21 $458,995 no 1992 yes 2016 2.27 11/24/21 $475,000 658 • FLORJDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Co ll ier County The actions below were taken on your petit ion . DR-485V R. 01/ 17 Rule 12D-16.0 02 FAC. Eff. 01 /17 Ill These actions are a recommendation only, not final D These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sec tio ns 193.155(8)(1), 194.036 , 194.171 (2), 196 .151, and 197 .2425 , Florida Statutes .) Petition # 2022-01021 Parcel ID 78534003628 Petitioner name LAWRENCE p BIONDI LIVING TRUST Property 16615 FIRENZE WAY The petitioner Is: @ taxpayer of record D taxpayer's agent address NAPLES , FL 34110 D other, explain: Decision Summary D Denied your petition Ill Granted your petition D Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9 .025(10), F.A.C . 1. Just value , required 10,902,946.00 10,902,946.00 8,770,900.00 2. Assessed or classified use value,• if appl icab le 10,902,946.00 10,902,946.00 8 ,770,900 .00 3. Exempt value,* enter •on if none 50,000.00 50,000.00 0.00 4. Taxable value ,• required 10,852,946 .00 10,852,946.00 8,770,900 .00 ~All values entered should be countv taxable values . School and other taxino authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand or add oaoes, as neaded. Findings of Fact (See Attached ) Conclusions of Law (See Attached ) It] Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Lo rraine Dube Lorra ine Dube 12/22/2022 Signature, special magistrate Print name Date Crys tal K. Kin zel , Clerk Crystal K. Kinzel, Cle rk Signature, VAB clerk or special representative Print name Date If this Is a recommended decision , the board will consider the recommended decision on at Address If the line above is blank , the board does not yet know the date , tim e, and place when the recommended decision will be considered . To find tho information , please call 239-252-8399 or visit our web site at https://app .colllerclerk .com /ax lawe D Final Decision of the Value Adjustment Board Signature , chair, value adjustment board Print name Date of decision Slanature VAB clerk or renresentatlve Print name Date malled to oartles 2022-01027 Page 1 of6 659 Findings of Fact for Petition 2022-01027: Present at Collier County offices was Property Appraiser (PAO) represented by Mr. Clyde Quinby and Mr. Robert Epperson. The petitioner (PET) was Mr. Lawrence Biondi, owner of the subject property. PAO and PET were sworn in. SM read the petitioner number. PAO confirmed the folio number, and just value of $9,633,662. The TRIM: value has changed from $10,902,946. PAO described the property as a two-story single-family dwelling, located in Talis Park subdivision. The base building area is 8,770-sfwith an adjusted building size of 12,823- sf. The adjusted size accounts for the square footage of the garage, lanai, porches and overhangs, and are assigned a certain percentage of the area of the particular space based on the amount of finish. The land size is .99 acres or 44,431.20-sf. The property was built in 2021 and is new construction. The subject has a pool, spa and fountain. PET purchased the land in March 2018 for $1,520,000. The property is located at 16615 Firenze Way, Naples Florida. As part of PAO's evidence, PAO presented an 81-page report on the Level of Assessment and Equalization Support Data. The Level of Assessment and Equalization Support Data report contains Collier County's statement of compliance with Section 193 .011 F.S., Florida real property guidelines, two Florida Department of Revenue Attorney opinion letters, attorney opinion letter on the eighth criterion, case law on the eighth criterion 2nd District Court of Appeals, memo from Levy Law Firm on case law and memo from Bond Schoeneck & King on case law. Florida Administrative Code 12D-9.021, 12D-9.024, 12D-10.003, Florida Department of Revenue Sales Qualification Study, Florida Department of Revenue Tax Roll Certification, Form DR-493, Traffic counts in various locations in Collier County, level of assessment statist ics for various locations in Collier County, statewide level of assessment, statewide property value by county and Collier County Market Analysis. This report explains the methods used in mass appraisals and how Collier County applies the eighth criteria defined as: (The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or a typical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attribut able to payments for household furnishings or other items of personal property.") PAO indicated that the just value of properties in Collier County includes the Cost of Sales adjustment of up to 15% made to the recorded selling prices or fair market value. Collier County groups their properties by stratum and the properties within a stratum are put on a bell curve-50% of the properties within a stratum are assessed at bel ow market value and 50% are assessed above market value with the median being at 2022-01027 Page2 of6 660 about 85%. Therefore, Collier County does not apply a downward adjustment of up to 15% to the recorded selling price of each sale. Collier County Market Analysis for 2021 . PAO provided a Collier County residential Market Analysis for 2021, with supporting data. PAO indicated residential properties have increased in value from 34.4% to 37.5% in the year 2021 over the previous year, with a median monthly incr ease of 5.97% and a mean monthly increase of 7.65% over the past year. The monthly listing inventory of single family (SFD) and residential condominiums has decreased from 5 listings to 3 listings for SFD and 5 to 2 listings for condominiums. The listing to sale price ratios w ere 100% or more for all types of properties in 2021. Marketing time dropped to 11 day s for SFD and 7 days for condominiums. Build ing activity increased in 2021 , with a reported pennit activity up by 48.5% in Collier County, with an increase of 36.2% in new construction of SFD and a 64.87% increase for new construction of single and multi-family attached homes . Construction costs, due to increased price of materials, shortage of supply, inflation and labor costs have gone up in 2021 from 15% to 60% with a mean increase of23.12% and a median increase of 21.25%. Residential prices in the 1st quarter of2022 continued to climb with a 36% increase in value from April 2021 to April of 2022. PAO presented a report containing 33 pages. The report included the evidence and witness list, sumllllary of salient facts and conclusions, value indicat ions, definitions, limiting conditions and assumptions, purpose and function of the appraisal, scope of the appraisal, zoning, aerials and location map. PAO provided photographs of the subject exterior and pool and spa area, as well as views of a lake and golf course. PAO deve l oped the Cost Approach and provided r esidual land sales in chart form and a summary of the cost of the building. PAO provided a location map pf the land sales and improved sales. PAO provided the Sales Comparison Approach and pr ovided sales, in chart form, with photographs and building sketch of each sale . PAO provided, in chart form a market area and neighborhood resales analysis, which indicates a monthly mean increase in value of resale properties in the year 2021 of 4 . 81 % and a median increase of 5 .49%. PAO included the subject property record card, with building sketch. PAO did not include the Income Approach to value. PAO considered the 8 criteria from Section 193.011 F.S. The evidence presented by PAO was considered credible, relevant and was admitted for consideration. PAO's presented the Cost Approach which consisted of 5 residual land sales , in subject neighborhood. The sales occurred from October 2020 to May 2021 . The lots range in size from 17,424-sf to 60 ,984-sf. PAO adjusted the sale price upward by 3% per month from the date of sale to January 1, 2022, the date of value. The adj u sted sales range in value from $36.19/sf to $106.52/sf. PAO reconciled the land value at $74.00/sf on 44,431.20-sf= $3,287,909 2022-01027 Page3 of 6 661 PAO developed the building cost, using Marshall and Swift, a recognized construction cost manual. The site improvements are estimated at $80,000, the building cost is estimated at $7,500,964, and includes the residence, pool fence, pool, spa, fountain and pool deck, the land value is estimated at $3,287,909 for a total cost building cost new of $10,868,873. PAO presented the Sales Comparison Approach and included 5 improved sales in the neighborhood. 1be sales occurred from October 2020 to May 2021. The sales range in building size from 5,054-sfto 12,507-sf; the land size for these sales range from 17,424- sfto 60 ,984-sf. The buildings were built from 2004 to 2018. Adjustments were made to the sales as compared to the subject for time of sale at 3% per month, lot size, builcling size, age and quality of building, and extra features or amenities. The adjusted sales range from $684.00 to $828.00/sf, with a mean of $779.00/sf and a median of $798.00/ sf. PAO reconciled a value at $779.00/sf of building area including land on 12,823-sf or $9,989,000 rounded. Special Magistrate detennined the appraisal methodology used in making the assessment was appropriate and in compliance with criteria ofF.S. 193.011, as well as consistent with professionally accepted appraisal practices. PAO is entitled to the Presumption of Correctness. PET's evidence consisted of 6-pages and included a cover letter, a list of sales in chart form that sold from October 2020 to July 2022. PET included the cost breakdown, from Diamond Custotn Homes, for the cost of the subject home. PET also provided a 4-page e-mail from PET to PAO dated August 25, 2022 . PET's evidence was considered credible, relevant and was admitted for consideration. PET provided the cost breakdown of the subject indicating the land acquisition was $1,520,000 in March 2018, PAO indicated a permit to build was pulled in 2019. PET provided the contract to build the home at a cost of $5,091,851 not including profit and project management; PET later indicated these costs were $281,000. The total cost of the property including land and building was $6,892,851 as of January 13, 2021 when PET took possession of the property. PET provided 9 sales that sold from October 2020 to July 2022 . One sale is located in Talis Park. These sales range in size from 4,176-sfto 13,891-sf and sold from $6,550,000 to $8,500,000. PET discussed one sale in this chart, which is a sale shared with PET. The property is located at 16622 Firenze Way and sold in October 2020 (about the same time as PET's house was being completed) for $6,900,000. The house was built n 2018 and contains 12,507-sf (similar to the subject) and the land size is 1.40 acres (larger than the subject). PET indicated the assessment for this sale is currently $6,896,576, similar to PET' s construction cost of $6,89 ,851. As rebuttal, PAO indicated the cost of construction bas increased substantially since 2019 2022-01027 Page4 of6 662 when the contract to build was negotiated. PAO indicated builders profit is not included in PET's cost breakdown, PET indicated this was $281,000. PAO indicated values have increased since January 2021 by more than 3%/month to January 1, 2022, the date of value. PET took possession of the house in January 2021. PAO included the sale at 16622 Firenze Way and adjusted the sale at 3%/month for time of sale for an adjusted sale price of $9,660,000; the property was adjusted for the larger land size, the slightly smaller building size and for age and quality and extra features. The indicated value for the subject based on this sale is $684.00/sf. As rebuttal, PET indicated the builder took into consideration the increased cost during construction and this was included in the contract price. PET indicated he believes property values have not increased by 3% or more per month since January 2021 for properties in the size and price range of the subject. Special Magistrate (SM) has reviewed the evidence. PET took possession of the property in January 2021 and the assessment for the year 2021 was the land value only. This year, in 2022, the land and building is being assessed. Property values have increased in the year 2021 and PAO is using 3%/month and PAO provided resale of properties showing the increase. PET indicated the assessment of his property should be similar to the assessment of the property located at 16622 Firenze Way because it sold at a similar time as PET took possession of his property; however, the property at 16622 Firenze Way has a large save our home deduction and a homestead deduction which reduces the assessment(subject has a homestead deduction only). PAO provided sales within Talis Park that are smaller in building size and land size than the subject, and when adjusted range from $765.00 to $828.00/sf; the only sale similar to the subject is the sale at 16622 Firenze Way with an adjusted price of $684.00/sf. SM considers this sale the most similar to the subject; applying $684.00/sf to the subject 12,823-sfindicates a value of $8,770,900 rounded. Rule 12D-9.027(3)(a) states that if the hearing record contains competent, substantial evidence for establishing a revised just value, the board or SM shall establish a revised just value based only upon such evidence. In establishing a revised just value, the board or SM is not restricted to any specific value offered by one of the parties. Conclusions of Law for Petition 2022-01027: Pursuant to Section 194.301 and Rule 12D-9.027(2)(a), the Property Appraiser's assessment shall be entitled to a Presumption of Correctness if the PAO shows, by a preponderance of the evidence, that the PAO considered each of the eight criteria set forth in Section 193.011 and that the appraisal met hodology utilized by the PAO in making the assessment is appropriate. The Presumption of Correctness is not established unless the admitted evidence proves by a preponderance of the evid ence that the PAO 's valuation methodology complies with Section 193.011, FS. and professionally accepted 2022-01027 Page 5 of 6 663 appraisal practices, including mass appraisal standards, if appropriate. In administrative reviews of just valuation, the Petitioner can overcome the Presumption of Correctness by showing that the PAO's assessed value: A. Is arbitrarily based upon appraisal practices that are different than the appraisal practices generally applied by the PAO to comparable properties within the same county: or B. Does not represent the just value of the property after talcing into account any applicable limits on annual increases in the value of the property. (See subsection 194.301(2), F.S., as amended by Chapter 2009-121, Laws of Florida (House Bill 52 1). The value estimate provided by PAO is overstated. Rule 12D-9.027 (3)(a) states that if the hearing record contains competent, substantial ev idence for establishing a revised just value, the board or SM shall establish a revised just value based only upon such evidence. In establishing a revised just value, the board or SM is not restricted to any specific value offered by one of the parties. SM revised the just value from the evidence submitted. SM recommends the petition be approved at a just value of $8,770,900 rounded. 2022-01027 Page 6 of6 664 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 10 board and its appointees meet the requirements of law. (b) Board legal counsel shall advise the board in a manner that will promote and maintain a high level of public trust and confidence in the administrative review process. (c) The board legal counsel is not an advocate for either party in a value adjustment board proceeding, but instead ensures that the proceedings are fair and consistent with the law. (d) Board legal counsel shall advise the board of the actions necessary for compliance with the law. (e) Board legal counsel shall advise the board regarding: 1. Composition and quorum requirements; 2. Statutory training and qualification requirements for special magistrates and members of the board; 3. Legal requirements for recommended decisions and final decisions; 4. Public meeting and open government laws; and 5. Any other duties, responsibilities, actions or requirements of the board consistent with the laws of this state. (f) Board legal counsel shall review and respond to written complaints alleging noncompliance with the law by the board, special magistrates, board clerk, and the parties. The legal counsel shall send a copy of the complaint along with the response to the department. This section does not refer to routine requests for reconsideration, requests for rescheduling, and pleadings and argument in petitions. (2) The board legal counsel shall, upon appointment, send his or her contact information, which shall include his or her name, mailing address, telephone number, fax number, and e-mail address, to the department by mail, fax, or e-mail to: Department of Revenue Property Tax Oversight Program Attn.: Director P. O. Box 3000 Tallahassee, FL 32315-3000 Fax Number: (850)488-9482 Email Address: VAB@floridarevenue.com Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 213.05 FS. History–New 3-30-10. 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board. (1) In counties with populations of more than 75,000, the value adjustment board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. Special magistrates shall be selected from a list maintained by the board clerk of qualified individuals who are willing to serve. When appointing special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. The process for review of complaints of bias, prejudice, or conflict of interest regarding the actions of a special magistrate shall be as provided in subsection 12D-9.022(4), F.A.C. (2) In counties with populations of 75,000 or less, the value adjustment board shall have the option of using special magistrates. The department shall make available to such counties a list of qualified special magistrates. (3) A person does not have to be a resident of the county in which he or she serves as a 665 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 34 the property appraiser or tax collector. If the petitioner elects to have the hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing without the property appraiser or tax collector, the board or special magistrate shall proceed with the hearing and shall produce a decision or recommended decision. (11) In any hearing conducted without one of the parties present, the board or special magistrate must take into consideration the inability of the opposing party to cross- examine the non-appearing party in determining the sufficiency of the evidence of the non- appearing party. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. History–New 3-30-10. 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses. (1) As part of administrative reviews, the board or special magistrate must: (a) Review the evidence presented by the parties; (b) Determine whether the evidence presented is admissible; (c) Admit the evidence that is admissible, and identify the evidence presented to indicate that it is admitted or not admitted; and (d) Consider the admitted evidence. (2)(a) In these rules, the term “admitted evidence” means evidence that has been admitted into the record for consideration by the board or special magistrate. Board and special magistrate proceedings are not controlled by strict rules of evidence and procedure. Formal rules of evidence shall not apply, but fundamental due process shall be observed and shall govern the proceedings. (b) For administrative reviews, “relevant evidence” is evidence that is reasonably related, directly or indirectly, to the statutory criteria that apply to the issue under review. This description means the evidence meets or exceeds a minimum level of relevance necessary to be admitted for consideration, but does not necessarily mean that the evidence has sufficient relevance to legally justify a particular conclusion. (c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the original evidence presented by an opposing party. (d) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence, the board or special magistrate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. The special magistrate may delay ruling on the question during the hearing and consult with board legal counsel after the hearing. (3)(a) In a board or special magistrate hearing, the petitioner is responsible for presenting relevant and credible evidence in support of his or her belief that the property appraiser’s determination is incorrect. The property appraiser is responsible for presenting relevant and credible evidence in support of his or her determination. (b) Under Section 194.301, F.S., “preponderance of the evidence” is the standard of proof that applies in assessment challenges. The “clear and convincing evidence” standard of proof no longer applies, starting with 2009 assessments. A taxpayer shall never have the burden of 666 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 27 the rescheduled time in the manner referenced in subsection (3), so that the notice shall be received no less than fifteen (15) calendar days prior to the day of such rescheduled appearance, unless this notice is waived by both parties. (6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. (7)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is authorized to reschedule the hearing. (b) In no event shall a petitioner be required to wait more than a reasonable time after the scheduled time to be heard or, if the petition has been scheduled to be heard within a block of time, after the beginning of the block of time. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner’s hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall reschedule the petitioner’s hearing. A reasonable time must not exceed two hours. After two hours, the petitioner has the right to inform the board chairperson, or the clerk as board designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no show. If the hearing does not commence within two hours and the petitioner leaves, the clerk must reschedule the hearing. (c) A rescheduling under this subsection is not a request by a party to reschedule as provided in subsection (4). (d) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://floridarevenue.com/property/Pages/For ms.aspx. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1- 16, 3-13-17, 9-19-17. 12D-9.020 Exchange of Evidence. (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. (b) A petitioner’s noncompliance with paragraph (1)(a), does not affect the petitioner’s right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner’s noncompliance with paragraph (1)(a), does not authorize a value 667 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 28 adjustment board or special magistrate to exclude the petitioner’s evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8), of this rule, and in paragraphs 12D- 9.025(4)(a) and (f), F.A.C. (2)(a) If the property appraiser receives the petitioner’s documentation as described in paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no later than seven (7) days before the hearing, provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no specific form or format required for the petitioner’s written request. (b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday. (3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the property appraiser need not provide the information to the petitioner as described in subsection (2). (b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner additional time to review the property appraiser’s evidence. (4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different timing and method of exchange. “Provided” means received by the party not later than the time frame provided in this rule section. If either party does not designate a desired manner for receiving information in the evidence exchange, the information shall be provided by U.S. mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner. (5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petitioner and the property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subject matter of the witness’ testimony, and the name and address of the witness. (6) Hearing procedures: Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled hearing and based on 668 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 35 proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. (4)(a) No evidence shall be considered by the board or special magistrate except when presented and admitted during the time scheduled for the petitioner’s hearing, or at a time when the petitioner has been given reasonable notice. The petitioner may still present evidence if he or she does not participate in the evidence exchange. However, if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and refuses to provide it to the property appraiser, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. These requirements are more specifically described in paragraph (f) below. (b) If a party submits evidence to the board clerk prior to the hearing, the board or special magistrate shall not review or consider such evidence prior to the hearing. (c) In order to be reviewed by the board or special magistrate, any evidence filed with the board clerk shall be brought to the hearing by the party. This requirement shall not apply where: 1. A petitioner does not appear at a hearing on a “portability” assessment difference transfer petition in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D- 9.028(6), F.A.C.; or 2. A petitioner has indicated that he or she does not wish to appear at the hearing but would like for the board or special magistrate to consider evidence submitted by the petitioner. (d) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk before the hearing. The board clerk shall: 1. Keep the petitioner’s evidence as part of the petition file; 2. Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing, but would like for the board or special magistrate to consider his or her evidence at the hearing; and 3. Give the evidence to the board or special magistrate at the beginning of the hearing. (e) The board clerk may provide an electronic system for the filing and retrieval of evidence for the convenience of the parties, but such evidence shall not be considered part of the record and shall not be reviewed by the board or special magistrate until presented at a hearing. Any exchange of evidence should occur between the parties and such evidence is not part of the record until presented by the offering party and deemed admissible at the hearing. (f)1. No petitioner shall present for consideration, nor shall the board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in 669 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 3 PART I TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES; DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; (b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; (c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; (d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; (e) The right to authorize another person to file a board petition on the taxpayer’s property assessment; (f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; (g) The right to be sent prior notice of the date for the hearing of the taxpayer’s petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; (h) The right to reschedule a hearing a single time for good cause, as described in this chapter; (i) The right to be notified of the date of certification of the county’s tax rolls; (j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; (k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; (l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; (m) The right to have witnesses sworn and to cross-examine the witnesses; (n) The right to be issued a timely written decision within 20 calendar days of the last 670 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue September 2022 4 day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; (o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; (q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, (r) The right to limiting the property appraiser’s access to a taxpayer’s records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027, 195.084, 196.151, 196.193, 196.194 FS. History–New 3-30-10, Amended 9-19- 17. 12D-9.002 Informal Conference Procedures. (1) Any taxpayer who objects to the assessment placed on his or her property, including the assessment of homestead property at less than just value, shall have the right to request an informal conference with the property appraiser. (2) The property appraiser or a member of his or her staff shall confer with the taxpayer regarding the correctness of the assessment. (3) At the conference, the taxpayer shall present facts that he or she considers supportive of changing the assessment and the property appraiser or his or her representative shall present facts that the property appraiser considers to be supportive of the assessment. (4) The request for an informal conference is not a prerequisite to administrative or judicial review of property assessments. Requesting or participating in an informal conference does not extend the petition filing deadline. A taxpayer may file a petition while seeking an informal conference in order to preserve his or her right to an administrative hearing. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05 FS. History–New 3-30-10. 12D-9.003 Definitions. (1) “Agent” means any person who is authorized by the taxpayer to file a petition with the board and represent the taxpayer in board proceedings on the petition. The term “agent” means the same as the term “representative.” (2) “Board” means the local value adjustment board. (3) “Clerk” means the clerk of the local value adjustment board. (4) “Department,” unless otherwise designated, means the Department of Revenue. (5) “Hearing” means any hearing relating to a petition before a value adjustment board or special magistrate, regardless of whether the parties are physically present or telephonic or other electronic media is used 671 From:Law Office of Holly E. Cosby, PA To:"Steve Keller"; value adjustment board; Marty G. Rustin Cc:"Marty G. Rustin"; "nvarie@gmail.com"; Collier Value Adjustment Board Subject:RE: VAB Collier 2023 0312 / 02 FW: Rule 12d-9.030(1) Date:Thursday, April 13, 2023 1:39:00 PM Attachments:image001.png image002.png Good afternoon. I hereby maintain that the instant taxpayer’s due process rights have not been obstructed, and that the recommended decision issued by the Special Magistrate is sufficient and compliant with the laws and rules which govern Florida Value Adjustment Boards. If the petitioner is dissatisfied with the outcome of the VAB hearing, he does have the right to file a lawsuit with the Circuit Court, and it appears that he understands this. Respectfully, Holly Cosby  Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Wednesday, April 12, 2023 6:00 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Cc: Marty G. Rustin <marty.rustin@collierclerk.com>; nvarie@gmail.com Subject: VAB Collier 2023 0312 / 02 FW: Rule 12d-9.030(1) To: Holly Cosby holly@cosbylaw.com VAB attorneyMarty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Mr. Varie: By copy of this email I am informing the VAB attorney of your inquiries regarding VABprocesses in Collier county, forwarding your email below and its attachments and 672 requesting she, as VAB attorney, review and address your email issues. Sincerely,   Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message-----From: n varie <nvarie@gmail.com> Sent: Wednesday, April 12, 2023 4:38 PMTo: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Rule 12d-9.030(1) Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. It is my belief with the lack of due process and the exclusion of rebuttal evidencereferenced on page 87 of the 2022 Value adjustment board training- module 4 line42,43,44. That the special magistrate did not uphold the requirements set forth onRule 12D-9.030(1), F.A.C., stating the decision shall contain sufficient factual andlegal information and reasoning to enable the parties to understand the basis for thedecision. I agree that the magistrate decision is not robust in fact it lacks the required language. I am at a loss as how there is not an avenue to seek justice in VAB hearings. A de novo circuit court case would not be applicable in seeking due process and would notfix this problem Thank you for your time NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. 673 Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 674 Item #4 Public Comment: .................................................................................................................................................................................. 675 Item #5 VAB Members or Staff Comment: .................................................................................................................................................................................. 676 Item #6 Adoption of Special Magistrate Recommendations: A.Board Member Kezeske recusal from for Petition #2022-309 (Parcel Owner) B.Adoption of Special Magistrates’ Recommendations for 2022 VAB (1216 Filed Petitions/385 Petitions went to hearing (605 Parcels) 1. Motion to approve the recommendation for Petition #2022-00309 (alone) 2. Motion for the approval of all other recommend decisions ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 1 677 Item #7 • Adoption of Certification of the Value Adjustment Board – Tangible Personal Property (DR-488 TPP) ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■I 678 II CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 1 of 2 Rule 120-16.002 Florida Administrative Code Section 193.122, Florida Statutes FLORIDA Tax Roll Year I 2 I O I 2 I 2 I The Value Adjustment Board of Collier County , after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. D Real Property [Z] Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue . On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1 . Taxable value of D real property [Z] tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 2 ,584,725,346 2 . Net change in taxable value due to actions of the Board $ 0 3. Taxable value of D real property [Z] tangible personal property assessment roll incorporating all changes due to action of the value $ 2,584,725,346 adjustment board *All values entered should be county taxable values . School and other taxing authority values may differ. Signature , Chair of the Value Adjustment Board Date Continued on page 2 679 Certification of the Value Adjustment Board DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year I 2 I O I 2 I 2 I The value adjustment board has met the requirements below. Check all that apply. The board: 0 1. Followed the prehearing checklist in Chapter 120-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training . 0 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 0 4 . Considered only petitions filed by the deadline or found to have good cause for filing late. 0 5. Noticed all meetings as required by section 286.011, F.S. 0 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication . 0 7. Reviewed and considered all petitions as required , unless withdrawn or settled by the petitioner. 0 8 . Ensured that all decisions contained the required findings of fact and conclusions of law. 0 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted . [{]10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F .A.C ., that were called to the board's attention . All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F .S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194 , F .S ., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board Date 680 Item #8 • Adoption of Certification of the Value Adjustment Board – Real Property (DR-488RP) .................................................................................................................................................................................. 681 I I CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Section 193.122, Florida Statutes FLORIDA Tax Roll Year I 2 I O I 2 I 2 I The Value Adjustment Board of Collier County , after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. CJ Real Property D Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board , I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of [Z] real property D tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 119,565,399,314 2. Net change in taxable value due to actions of the Board $ (1,934 ,051) 3. Taxable value of [Z] real property D tangible personal property assessment roll incorporating all changes due to action of the value $ 119 ,563,465 ,263 adjustment board *All values entered should be county taxable values . School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 682 Certification of the Value Adjustment Board DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year I 2 I O I 2 I 2 I The value adjustment board has met the requirements below. Check all that apply. The board : 0 1. Followed the prehearing checklist in Chapter 120-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training . 0 3 . Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates . 0 4 . Considered only petitions filed by the deadline or found to have good cause for filing late . 0 5. Noticed all meetings as required by section 286.011, F.S. 0 6 . Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 0 7 . Reviewed and considered all petitions as required , unless withdrawn or settled by the petitioner. 0 8 . Ensured that all decisions contained the required findings of fact and conclusions of law. 0 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 0 10 . Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 120-9, F.A.C ., that were called to the board's attention. All board members and the board's legal counsel have read this certification . The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194 .037 , F .S . On behalf of the entire value adjustment board , I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193 .011 , F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature , chair of the value adjustment board Date 683 Item #9 • Adoption of Tax Impact of the Value Adjustment Board (DR-529) .................................................................................................................................................................................. 684 Pl DEPARTMENT OF REVENUE NOTICE TAX IMPACT OF VAL U E ADJUSTMENT BOARD Collier Count y -------- Members of the Board DR-529 . 12/09 Ru e 1 2 D -16 .□[}2 Flor ida Adm in istrn ·e C<Xle Ho norab!le Burt Saunders Board of Coun ty Comm issio ners , Distri ct No . 3 Ho norable Dan Kowal Boa rd of Coun ty Com m issio ne rs , Distri ct No. 4 Ho norab le Erick Carter Schoo l Board , Distri ct No . 4 C iti ze n l'v1em ber Ron Kezeske Bus iness owne r withi n the sch ool d is tri ct Ci ti ze n l'v1em ber Rebecca Earney Homestead property o·w ner The Va lu e Ad jus tment Boar d (\/AB ) meets eoc h yea r to hear pe titi ons a nd make deci sio ns r,e lat ing to pro perty tax assessmen ts, exe mp tions , class ifi co ti ons, and tax deferra ls. Summary of Year's Ac tions Number of Parcels Reduction in Shi ft in Type of Property Exemp f o ns Assessments "' Both Co u nty Taxabl e Valu e T axes Granted Re;i ues1ed Reduced Req •Jested Wittufrawn Du e to Boar d Acti on s D ue to !Bo ard Actions or se ttl ed R es ,ide nt ial 1 332 9 690 508 s (1,934 ,051) s (20 I 470) Comm e rcia l 0 0 0 212 143 s 0 s 0 Ind ustria l and s s m is ce ll aneo us 0 0 0 53 31 0 0 A gri c ul tu ra l o r 0 0 0 0 0 s 0 s 0 cl ass ifi ed use H igh-w at er recha rge 0 0 0 0 os 0 s 0 Hi sto ric commerc ial or no nprofi t 0 0 0 0 oS 0 s 0 Busin ess machin e ry 0 0 0 12 12 s 0 s 0 and equi pment Vaca nt lots and 0 2 0 64 39 s 0 s 0 ac rea ge ti TOTALS 1 334 9 1 ,031 733 s (1 ,934,051) s (20,470) All va lues s houl d be co un ty ta xable val ues . Sc hool a nd ot he r taxing a ut hori ty val ues may d iffer. ~I ncl ude t ra nsfe r of assessm ent d ifference (portab ili ty} req uests. H you have a quest,ion about these actions , contact the Cha ir or the Cle rk o t the Va lue Adju stme nt Board:. Cha ir's na me Burt Saunders , VAB Chairman Pho ne 239-252-8603 exii. Clerk's na me Crystal K . Kinzel, Clerk Pho ne 239-252-8399 ext 685 Item #10 • Discussion/Motion regarding retaining additional VAB Special Magistrates .................................................................................................................................................................................. 686 Item #11 •Setting the Date for the 2023 VAB Organizational Meeting – Possible Boardroom dates: Monday, July 31, 2023 (9-11 am or 1-3 pm) Wednesday, August 2, 2023 (9-11 am) Monday, August 7, 2023 (9-11 am or 1-3 pm) ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■l ■I 687