Loading...
2023 Final VAB Agenda 03/22/2024COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA MARCH 22, 2024 @ 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, (BCC, District 4) ► Ron Kezeske, VAB Vice -Chairman (Business Citizen Member) ► Tim Moshier (Alternate Collier School Board, District 5) ► Rebecca Earney (Homestead Citizen Member) ► Jill Rosenfeld (Alternate Homestead Citizen Member) VAB Legal Counsel, Holly E. Cosby COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA March 22, 2024 @ 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, (BCC, District 4) Ron Kezeske, VAB Vice -Chairman (Business Citizen Member) Tim Moshier (Alternate Collier School Board, District 5) 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 August 7, 2023, 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 (2023) Proposed Bills (informational) (a) PTO Bulletin 23-03 — Restriction on County Special Assessments on Agricultural Lands (b) PTO Bulletin 23-04 — Judicial Review After Value Adjustment Board (VAB) Decisions (c) PTO Bulletin 23-05 — Changes to the Exemption for Certain Veterans, First Responders, and Surviving Spouses Page 1 March 22, 2024 El 5. 6. (d) PTO Bulletin 23-06 — Religious Exemption — Parsonages, Burial Grounds, and Tombs (e) PTO Bulletin 23-07 — Educational Property Exemption (f) PTO Bulletin 23-08 — Refund of Taxes for Residential Improvements Rendered Uninhabitable by a Catastrophic Event (g) PTO Bulletin 23-09 — Affordable Housing Property Exemption Nonprofit Land Lease (h) PTO Bulletin 23-10 — Affordable Housing Property Exemption Newly Constructed Multifamily Project (i) PTO Bulletin 23-11 — Affordable Housing Property Exemption County and Municipal Ordinance (j) PTO Bulletin 23-12 — Assessment of Agricultural Equipment Rendered Unable to be Used Due to Hurricane Idalia B. Value Adjustment Board 2023 Compliance Checklist for Collier County C. Additional Updates 1) Update Re: Special Magistrate Antonov 2) Update on Department of Revenue Advisory Memorandum Forwarded to all VAB Attorneys Public Comment VAB Members or Staff Comment Adoption of Special Magistrate Recommendations A. Board Member Kezeske must recuse himself from the vote for Petition 2023-01053, as owner of that parcel B. Adoption of Special Magistrates' Recommendations for 2023 VAB (1299 Filed Petitions) (385 Petitions went to hearing (605 Parcels)) 1) Motion for approval for the recommended decision for Petition 2023- 01053 (alone) (motion needed) 2) Motion for approval for all other recommended decisions (motion needed) • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petition • Value Petitions: Residential and Commercial Page 2 March 22, 2024 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 to permit VAB Counsel to review VAB website to ensure compliance and consistency (motion needed) 11. Set date for 2024 VAB Organizational Meeting: (proposed & room reserved) (motion needed) VAB Organizational Meeting for proposed dates of Motion for Monday, August 12, 2024, at 9 a.m. Motion for Monday, August 19, 2024, at 9 a.m. 12. Adjourn Page 3 March 22, 2024 Item #1 1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 10 LocaliQ Florida GANNETT PROOF OF PUBLICATION Bcc Clerk Of Circuit Court Bee Clerk Of Circuit Court 3299 Tamiami Trl E 700 Naples FL 34112 STATE OF WISCONSIN, COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Naples Daily News, a newspaper published in Collier County, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of Classified Legal CLEGL, was published on the publicly accessible website of Collier and Lee Counties, Florida, or in a newspaper by print in the issues of, on: 03/08/2024 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to /��e,, on 03/08/2024 Legal Clerk Notary, State of WI, County of Br My commission expires Publication Cost: $470.40 Order No: 9931001 # of Copies: Customer No: 1125508 0 PO #: PO # 4500230367 THIS IS NOT AN INVOICE! Please do not use this form for payment remittance. DENISE ROBERTS Notary Public State of Wisconsin PO Box 631244 Cincinnati, OH 45263-1244 Page 1 of 2 NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (VAB) will conduct its final meeting for the 2023 Tax Year on March 22, 2024, at 9:00 A.M. in the County Commission Boardroom, 3299 Tamiami Trail East, 3rd Floor, Naples, Florida. In addition, the VAB will review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls for 2023, review current legislative bills affecting the VAB process, recap the process for 2023, hear public comment and discuss other related issues at the suggestion 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 person will need to ensure that a verbatim record of the proceeding 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 accommodation 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: Merline Forgue; Deputy Clerk (SEAL) ND-38906541 Collier County 2023 VAB Contact Information Legal Counsel PI MONEW—ROMMENNIF-- Attorney Holly E. Cosby, Es Nor — 239-931-0006 holly_(a),cosbylaw.com BCCRep. Chair Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saundersgcolliercount�fl.gov BCCRep. Co -Chair Commissioner (District 4) Dan Kowal 239-252-8604 dan.kowalAcolliercountyfl.gov BCC Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdanielgcolliercountyfl.gov BCC Alternate Commissioner (District 2) Chris Hall 239-252-8602 chris.halWcolliercouMfl.gov BCC Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastrogcolliercountyflgo6MEN Collier County School Board School Board Member (District 4) Erick Carter, Chair 239-377-0485 OEL�- carteelgcollierschools.com Alternates School Board Member (District 1) Jerry Rutherford 239-377-0489 jerry.rutherfordgcollierschools.com School Board Member (District 2) Stephanie Lucarelli 239-377-0485 lucarsAcollierschools.com School Board Member (District 3) Kelly Lichter 239-377-0491 Kelly.lichter(cr�,collierschools.com School Board Member (District 5) Tim Moshier 239-377-0488 Timothy.moshierkcollierschools.com Staff Citizen Members Director of Community Engagement Homestead Lisa Morse Rebecca Earney 239-377-0219 608-633-5915 morsel 1 gcollierschools.com raeamey@gmail.com Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeldggmail.com Business Ron Kezeske 239-963-5063 ronkezeske(a,=ail.com VAB Special Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen&chadwelllaw.com Attorney Special Magistrate Joseph Haynes Davis 407-839-3725 Joseph.Davis(&jhdlaw.com Commercial/Residential Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 dube5757(kyahoo.com Commercial/Residential Appraiser Sp. Magistrate Michael P. Jonas 239-936-1991 mjonas(kcalsonnorris.com e Tangible Personal Property Sp. Magistrate Mario De La Guardia 954-905-9946 mariogassetappraisalsolutions.com General Appraiser & Tangible Personal Property Sp. Magistrate Steven L. Nystrom 813-963-3510 Ustromgnewstreamcompanies.com Residential Appraiser Sp. Magistrate Maxim Antonov 646-330-2637 maxappraiser(cr =ail.com Commercial/Residential Appraiser Sp. Magistrate Philicia Lloyd 917-804-3007 phil@lloydres.com Clerk to the VAB Clerk of the Circuit Courts and Comptroller Crystal Kinzel 239-252-8437 crystal.kinzel&collierclerk.com Director of Finance BMR NAB Derek Johnssen 239-252-7863 derek.johnssen(&collierclerk.com Item #2 2. Agenda and Minutes A. Approval of today's agenda (motion needed) B. Approval/Acceptance of Minutes from August 7, 2023, VAB Organizational Meeting. (motion needed) August 7, 2023 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 7, 2023 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: MEMBERS PRESENT: Dan Kowal, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Ron Kezeske, Business Citizen Member Jill Rosenfeld, Alt. Homestead Citizen Member Burt Saunders, County Commission Member (Absent) COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE Crystal K. Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen Marty Rustin Page 1 August 7, 2023 CHAIRMAN KOWAL: Adjustment Board to order. Bring this meeting of the Value If we go ahead and start with roll call. MS. COSBY: If everybody would state their name for the record. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, the alternate homestead member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, the homestead member. CHAIRMAN KOWAL: Commissioner Dan Kowal. BUSINESS MEMBER KEZESKE: Ron Kezeske, business member. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County Public School, District 4. MS. COSBY: I'm Holly Cosby, Value Adjustment Board counsel. If we would please stand for the Pledge. (The Pledge of Allegiance was recited in unison.) CHAIRMAN KOWAL: All right. Do we have a quorum established? MS. COSBY: Yes, we do. Pursuant to Florida Statute 194.015, we do have quorum here today, and I will advise for the record that the -- I've reviewed the affidavit of publication for this meeting. I find it sufficient to proceed. CHAIRMAN KOWAL: Okay, then. MS. COSBY: And moving on to -- I will just advise for the record that the executive summary for Item 2 has a link to the Department of Revenue website. It also has a link to the Florida Administrative Code 12D-9.013, and it also contains contact information for each board member. If I can ask the board members to please look at that contact Page 2 August 7, 2023 information sheet really quickly, just -- BUSINESS MEMBER KEZESKE: Can we get our screens unlocked? MS. COSBY: Oh. Here's what I'll do. I have it printed. BUSINESS MEMBER KEZESKE: Perfect. MS. COSBY: I will bring it to each of you and just ask you to confirm on the record. CHAIRMAN KOWAL: That's correct. MS. COSBY: Thank you. If we can please let the record reflect that each board member did review the contact information sheet. All of their contact information is correct. Moving on to No. 4, please. We need to appoint a VAB chairman, our chairperson. The chairperson must be a member of the County Commission. So we need to entertain a motion to appoint Commissioner Kowal. SCHOOL BOARD MEMBER CARTER: I motion Dan Kowal. CHAIRMAN KOWAL: We have a motion. Do we have a second? BUSINESS MEMBER KEZESKE: I'd like to second. CHAIRMAN KOWAL: We have a second. SCHOOL BOARD MEMBER CARTER: That's why Burt didn't show up today. CHAIRMAN KOWAL: All in favor? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Commissioner Kowal, and, sir, Chair, you now can appoint a vice chair, and they can be any member. Page 3 August 7, 2023 CHAIRMAN KOWAL: Mr. Carter. SCHOOL BOARD MEMBER CARTER: All right. MS. COSBY: It's done. SCHOOL BOARD MEMBER CARTER: Turnabouts fair play, right? MS. COSBY: Okay. Okay. Commissioner, do you want me to move through these, or do you want to take over the agenda and call motions? CHAIRMAN KOWAL: I feel comfortable with you moving forward, and we'll -- MS. COSBY: Okay. All right. Moving on to No. 5, we need a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER EARNEY: Second. MS. COSBY: Okay. CHAIRMAN KOWAL: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: (No response.) MS. COSBY: Those opposed? Motion carries. Okay. Moving forward to No. 6, we have a recommendation to reaffirm Resolution 2023-01, the appointment of myself, VAB legal counsel, for the VAB tax year 2023, and included in No. 6, you have an executive summary. You have a Resolution 23-01. You have a copy of my contract and the extension and my insurance certificates. CHAIRMAN KOWAL: Do we have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. August 7, 2023 CHAIRMAN KOWAL: And a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Motion carries. Okay. Moving on to No. 7, we have a recommendation by the VAB administration to reaffirm, by Resolution 2023-02, the appointment of VAB special magistrates for the tax year of 2023. And I'll advise for the record that in 7A you have an executive summary, a link to Florida Statute 194.035. You have a resolution, and that's on Page 44, which is 23-002 [sic], which does list out the five magistratesrnd their contracts are -- there are four contracts -- five contracts. They are starting from Page 45 going through Page 76. Those magistrates were appointed last year. We are just ratifying their appointment again for this current year. CHAIRMAN KOWAL: Okay. Do I have a motion on the approval? SCHOOL BOARDMEMBER CARTER: Motion to approve. BUSINESS ME R KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. Page 5 August 7, 2023 CHAIRMAN KOWAL: It passes unanimously. MS. COSBY: Good. Moving on to Item 7B. So last year we had 1,216 petitions. It was double the amount of petitions that we had from the previous year. It was a heavy load on our magistrates. It was not anticipated. So at the final meeting last year, I recommended that the VAB appoint a few additional magistrates in order to pick up on that load, especially if we have the same amount of petitions or more. And so after seeking some solicitations for those appointments, we had three responses. We had three responses: From Steve Nystrom, who -- he's a magistrate throughout the state, and he is actually qualified to hear residential, commercial, and tangible matters. So he can hear everything but legal; and then we had a response from Maxim Antonov, which he can hear residential matters; and then Philicia Lloyd, and she can hear matters -- commercial and residential value matters. And so we believe that this will help with our current magistrate roster in alleviating the load a little bit and in getting petitions heard in a timely manner. I've reviewed all three of their submission packets. I can advise that they're all qualified to serve. I have worked with Mr. Nystrom before. I don't have any experience with Mr. Antonov or Ms. Lloyd, but they are magistrates in other counties, so they do have experience, and they are qualified. And they -- if approved today, they will sign the Contract 2022-8013 that was previously approved by the Board that has been signed by Magistrates Dube, Jonas, and De La Guardia. And I will advise, for the record also, there's no fiscal impact in these appointments at all. It's only if they hear petitions, and it would be the same fiscal impact whether these people hear petitions or the five that were previously appointed to hear petitions. This just August 7, 2023 gives a little bit more assistance throughout process. CHAIRMAN KOWAL: Safety blanket -- MS. COSBY: Yes, sir. CHAIRMAN KOWAL: -- moving forward if the numbers increase? MS. COSBY: Absolutely. CHAIRMAN KOWAL: All right. We need a motion on that, I assume? MS. COSBY: Yes, please. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: And I have a second. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: It passes unanimously. MS. COSBY: Thank you. Moving on to No. 8, we need to approve and accept the minutes from the 2022 Value Adjustment Board final meeting which was held on April 17th. 2023. CHAIRMAN KOWAL: Can I have a motion? SCHOOL BOARD MEMBER CARTER: I motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, by aye? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. Page 7 August 7, 2023 CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: Approves. MS. COSBY: Okay, thank you. Moving on to Item 9. This is informational only, but this has to do with the Value Adjustment Board training for Department of Revenue. I can advise at this time the training's not available yet, but once it is available, I will take the training and pass the exam, as I normally do, and we will ensure that all the magistrates also take the training and -- prior to them hearing hearings here in Collier County. Moving on to No. 10, my report on general business references. I will -- this is pretty long, so we'll go through it as quickly as I can, and I will try to keep speaking slowly. I OA, you have a -- it is on Page 167 through 169 -- is a general overview of Value Adjustment Board role in the Florida property tax system including a process for complaints and the newly adopted legislative changes that affect the VAB process. Item IOB, we do need to approve Resolution 2023-04 relating to the adoption of internal operating procedures to supplement Chapter 12D-9 in the Florida Administrative Code, and I will explain. Under IOB, you have an executive summary that sets forth the rules with regards to those local procedures. You have the Resolution 2023-04. On Page 173 through 174, we have some local evidence procedures, and that's where I will call on the Property Appraiser's Office really quickly. I spoke with them before the meeting to advise that I will be asking this. And I'm going to get to it so that I can read the -- oh, my gosh. This mouse is -- there we go. I apologize for the delay. Okay. It starts on Page 168, and these are our evidence upload August 7, 2023 policies, and what it states is, subject to the Property Appraiser's express consent, which consent shall be provided in writing on an annual basis. So I'll be following up with an email after this meeting. Any evidence uploaded by the petitioner into the VAB Axia system may be admissible during a corresponding hearing so long as the evidence is uploaded into Axia at least 15 days, calendar days, prior to the corresponding hearing, so long as the Property Appraiser has no other valid objections to that evidence. And consent may be reasonably withheld by the Property Appraiser by advising so in writing. The uploading of that petitioner evidence will not commence the evidence exchange process. That still must be followed by the petitioner. And the rest of it is Value Adjustment Board administration requirements as far as how they must upload that evidence into Axia or provide evidence to the VAB prior to a hearing. So at this t e I nt to make sure the Property Appraiser has no objections with these local policies and procedures. MS. YBACETA: No objections. MS. COSBY: Thank you. And, again, I will follow up after the meeting in writing. And at this point, we need an approval of this -- oh, the third -- and the other -- the other local policies and procedures are telephonic hearing policies and procedures. Prior to COVID, we didn't have any of this and, then, of course, COVID kind of forced some permitted remote hearings and, from there, it just became a regular part of business. There's times when people are ill and they don't want to reschedule their hearing or they can stay where they are but still have their hearing held at the same time but remotely. We should be able to do that. As long as we have the equipment to provide that service, we should do that. And so we created some August 7, 2023 local policies and procedures for that process that are not addressed in the Florida Administrative Code or the statutes, but they do not conflict in any way. So we need to adopt Resolution 2023-04 permitting these two local policies and procedures and the forms that accompany them. CHAIRMAN KOWAL: For Item IOB, I need a motion. SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN KOWAL: And a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: Okay. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Moving on to IOC. We have a recommendation to designate myself, legal counsel, to determine good cause for the late filed petitions and rescheduled hearings. So I will read this recommendation: To designate the VAB legal counsel to determine good cause for late filed petitions for the 2023 tax year and to designate VAB clerk to determine good cause for rehearing -- reschedules for the 2023 tax year with my guidance. With regards to this designation, it permits myself and the VAB clerk and VAB administration to request additional and supplemental information from petitioners and/or the Property Appraiser when needed for thorough good cause reviews for late filed petitions and for reschedules of hearings. And I will amend this by advising that administration has recently requested that I perform those good cause reschedule matters as well. So I pretty much handle everything, but we want Page 10 August 7, 2023 administration to have the right to do that, too, in the event that they can do so quickly if I'm absent or something and there's an emergency. CHAIRMAN KOWAL: Okay. So Item IOC, Subsection 1 -- MS. COSBY: Yes, sir. CHAIRMAN KOWAL: -- do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. Moving on. MS. COSBY: Moving on to IOD, we have a recommendation to adopt Resolution 2023-05 for VAB petition filing fee. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion. CHAIRMAN KOWAL: And -- HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: And I have a second. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to I OE, we need a motion to approve the DOR Form DR-488p, one for real property and one for tangible Page 11 August 7, 2023 property. This is an initial certification of the tax roll. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to IOF, we request approval for the destruction of VAB records in accordance with the General Records Schedule GS 1-SL for the 2017 VAB records, and within that you have an executive summary, you have information with regards to Florida Administr ode 1 B-24 and 12D-9.034 and additional resources, and we wil ise that if anything is in litigation from that tax year, if it's still in litigation, we will not be destroying those records. CHAIRMAN K AL: Okay. Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to Item G, this is information -- IOG. This is information only, but I will advise for the record that these Page 12 August 7, 2023 resources are present here in the room, and they are also on the VAB's -- the Clerk's VAB website, and those resources are as follows: Florida Government in the Sunshine Manual; Florida Administrative Code, Chapter 12D-9; Department of Revenue VAB forms; Florida Administrative Code, Chapter 12D-10; Florida Administrative Code, Chapter 12D-51.001; 12D-51.002; 12D-51.003; the Uniform Policies and Procedures Manual and other legal resources and reference materials; information for taxpayers regarding Florida property tax system and the Value Adjustment Board process and a Florida property tax brochure; and then Florida Statutes, Chapters 119, 286, 192, 193, 194, 195, and 196. That concludes IOG. Moving onto IOH, also for informational purposes only. This is the 2022 VAB expense report, and that has -- we are providing that because that will give you an idea of what our 2023 budget might look like, and this also gives you some statistics with regards to petitions filed from Years 2017 through 2022. So 2017, we had 561 petitions; 2018, 623. It continuously steadily increases. Then in 2021 we have 607, and then last year, 1,216. Does anybody have any questions with regards to any of those items? CHAIRMAN KOWAL: Any questions? (No response.) MS. COSBY: Moving on to I IA, this provides you with a list of important dates. So at this point, from what we have from the Property Appraiser's Office, it appears that TRIM notices will be mailed on August 14th; is that still correct? MS. YBACETA: That's correct. MS. COSBY: Okay. And if TRIM notices are, indeed, mailed on August 14th, then the deadline to file petitions with the Value Adjustment Board would be Friday, September 8th by 5:00 p.m. Page 13 August 7, 2023 And then on page -- on Page 307 of your packet, you have a tentative schedule for special magistrate hearings that stems three through four pages. And then, finally, we have the proposed -- we have some proposed dates for the final meeting. And, of course, we're going into 2024. Would the Board like to discuss those now, or would you just like administration to reach out to your offices to confirm those dates? SCHOOL BOARD MEMBER CARTER: Discuss them now. HOMESTEAD MEMBER EARNEY: Confirm the dates. CHAIRMAN KOWAL: Okay. MS. COSBY: You want administration to reach out to confirm that dates? CHAIRMAN KOWAL: Yes. MS. COSBY: I will make sure that they know to do that. But those tentative dates are March 1 Ith, March 25th, April 8th, and/or April 22nd, and I'm available for all of those dates so far. Okay. Does the Board have any questions or concerns with regards to that? CHAIRMAN KOWAL: Any questions or concerns? SCHOOL BOARD MEMBER CARTER: No. CHAIRMAN KOWAL: Thank you. MS. COSBY: All right. We have Item 12A. Then moving on to Item 12, 12A. I need to bring the Board up to speed on Mr. Varie who, if you remember, appeared at the final meeting, and he spoke during public comment. He was not happy about the outcome of his Value Adjustment Board petition. He spoke here at the meeting. He had been sending correspondence between himself and VAB administration at that time and the Department of Revenue at that time. And we provided the VAB with everything that we had received up to that moment. Page 14 August 7, 2023 I will clarify that the Friday prior to the April 17th meeting, so that would have been April 14th, at 4:00 p.m., I received an email from the Department of Revenue. And I had to move mountains and clear my schedule in order to respond to that in order to provide that information to you Monday morning. So I did that, but it was impossible to provide that information to administration in time for them to get it up on the website and part of the digital agenda. So what happened was I responded to the DOR correspondence, Department of Revenue correspondence, directly, and then administration had already gone home. It was Friday. So I got it to them after 5:00 p.m. and said, please, when you get in Monday morning, print this to hand to the Board members, and they did so. So each of you received in writing print what we had -- what I had done that Friday evening, and there was no way around this. It was 4:00 p.m. I did the best I could. Administration did the best they could. But you did receive that correspondence. Mr. Varie's claim was that you didn't receive it. I will assure for the record again that you did. Post that meeting, Mr. Varie has reached out again to the Department of Revenue and several other offices, including Commissioner Saunders' office, and so all of that correspondence is also included in this packet. It ranges from Pages 317 to 612. So it's about a third of this packet. There's a lot of correspondence, but I want to make sure that the Board knows that I have provided everything today that I have received to date. And I will also advise, for the record, that Mr. Varie has filed litigation with the Circuit Court to contest the outcome of his petition. I can advise you, for the record, the Value Adjustment Board is not included as a party in that -- in that litigation. They shouldn't be. It's petitioner, actually, just -- the petitioner sues the Property Page 15 August 7, 2023 Appraiser. That's proper. The VAB would only be sued if we did something improper. But the law is clear the VAB cannot be part of that litigation, so we are not included. But that is part of litigation. And if anybody on the Board has anything else to add to 12A at this time, I would like to invite them to do so. SCHOOL BOARD MEMBER CARTER: Yeah. I would like to add Mr. Varie has also emailed me unbeknownst -- I didn't know I should have sent it to you. I will do that today. I will forward that to you, so there will be more information added. At this point, because it is in litigation, is it advisable that the Value Adjustment Board not correspond with Mr. Varie because of litigation in fear of bringing the VAB into that litigation? MS. COSBY: I believe it would be -- it's improper at this point for us to do anything further. It is in litigation. SCHOOL BOARD MEMBER CARTER: Okay. MS. COSBY: But I appreciate you divulging that on the record. No worries about not contacting me. You didn't know you -- SCHOOL BOARD MEMBER CARTER: I'll get it forwarded to you today. MS. COSBY: Absolutely. And then I will make sure that the Board receives any of that as well so that you -all have all the information from Mr. Carter's office. So, unfortunately, at this point that will not be able to be made part of this agenda since this information is just coming out right now. And no fault to Mr. Carter. He didn't know until this moment that we had discussed Mr. Varie's information. So, yes, anything that you've received, please forward my way. Thank you for that. Does anybody have anything else, questions or concerns? BUSINESS MEMBER KEZESKE: Litigation, at this point, is the next natural step and avenue for Mr. Varie, so there is -- Page 16 August 7, 2023 SCHOOL BOARD MEMBER CARTER: Right. MS. COSBY: Yes, sir. BUSINESS MEMBER KEZESKE: -- no surprise on this, really. I mean, this is just -- so he's actually following the procedure he's supposed to be following? MS. COSBY: Yes, sir. So the VAB is administrative, so we're supposed to be the first step, or we could be. It doesn't have to -- they don't have to come to the VAB before filing litigation, but the VAB is the -- could be the first step to trying to work that out or come to a resolution with the Property Appraiser's Office or get it resolved with the Special Magistrate. But if a petitioner/taxpayer is not happy with the results of the VAB, the outcome of their VAB petition, then, yes, pursuant to statute, they then must file litigation, and they have to do that within 60 days of their recommendation being finalized with the VAB. So he had 60 days to do so from the final meeting. SCHOOL BOARD MEMBER CARTER: Thank you for pointing that out, Ron, because I don't -- you know, I'm not accusing Mr. Varie of doing anything wrong. BUSINESS MEMBER KEZESKE: Sure. SCHOOL BOARD MEMBER CARTER: I just need to get the information to the proper people. MS. COSBY: Yes. SCHOOL BOARD MEMBER CARTER: And, of course, he's a constituent, so we wanted to try to help him as much as we can when he was contacting me. And so -- but at this point that it's in litigation, I think it's best that I stay out of it. Thank you. MS. COSBY: Sure. Absolutely. Anybody else have anything else that they want to ask about that item? CHAIRMAN KOWAL: No. Page 17 I would just ask the rest of the August 7, 2023 Board -- you know, I'm going to double-check myself, because I get a ton of emails every day, and it may have been overlooked. But I'll definitely check. And, anybody else, if you've received anything from this gentleman, we'll make sure we get it to the counsel here, and we can document it, so... MS. COSBY: Okay. Absolutely. Thank you. CHAIRMAN KOWAL: Thanks. SCHOOL BOARD MEMBER CARTER: Thank you. MS. COSBY: Thank you. And I will also state for the record, he did contact Mr. Commissioner Saunders' office, and I have all of that information -- CHAIRMAN KOWAL: Sure. MS. COSBY: -- and that is -- CHAIRMAN KOWAL: In today's packet? MS. COSBY: -- in today's packet, yes. CHAIRMAN KOWAL: In our 317 to 612 pages? MS. COSBY: Yes, sir. Yes, sir. CHAIRMAN KOWAL: All right. MS. COSBY: Moving on to Item 12B, there is a compliance review and things that I need to make sure I get in the record. During the entire process, a lot of my job is making sure we stay in compliance, and so at this point we are in compliance as much as we can be, but there are a few things that we did not get in the verbatim that I'd like to go ahead and get in the verbatim right now, and I will try to get through this as quickly as I can without overwhelming our court reporter. So I would like to look to our citizen members and ask, Ms. Earney, Mr. Kezeske, Ms. Rosenfeld, are any of you members or employees of any taxing authority for the current VAB session? HOMESTEAD MEMBER ROSENFELD: No. I August 7, 2023 HOMESTEAD MEMBER EARNEY: No. BUSINESS MEMBER KEZESKE: No. MS. COSBY: Okay. They've responded in the negative. I will also ask, are any VAB members going to be representing governmental entities or taxpayers in any administrative or judicial review of property taxes, meaning will any of you be representing any taxpayers in a VAB proceeding or in the Circuit Court with regards to property taxes? HOMESTEAD MEMBER ROSENFELD: No. HOMESTEAD MEMBER EARNEY: No. CHAIRMAN KOWAL: No. BUSINESS MEMBER KEZESKE: No. SCHOOL BOARD MEMBER CARTER: No. MS. COSBY: Okay. We have that response in that in the negative. Okay. I will advise for the record that the VAB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen. I will advise for the record that all procedures and forms of 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 VAB local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the department. I will advise for the record that there are three items that cannot be completed at this time, and those items are as follows: Value Adjustment Board has received the Department of Revenue training and has passed the corresponding exam, and that's because the training's not available. But once it is, I will complete the training, and I will pass the exam. Last year I got a 98. So I'm aiming for between 98 and 100 this year. Page 19 August 7, 2023 The second item is that all appointed Special Magistrates have received the Department of Revenue training and passed any exams, if necessary, and the answer to that, again, is because their training's not out. So as soon as it is out and available, we will require magistrates to complete that training prior to hearing hearings here in Collier County. And, finally, every time a petition is scheduled for hearing in Collier County, if the property for that petition, the parcel, falls within a municipality, so the City of Naples or City of Marco Island, whatever the "city," "town of," if there's anything incorporated, the VAB is charged with also providing the notice of hearing to the CEO of that municipality. That has not been done because no hearings have been set yet. I don't even know if we have any petitions yet. So as soon as petitions are received with properties that fall within a municipality and those hearings are set, administration does a really good job of making sure those notices go out to the CEO as well. I keep up on that throughout the VAB process. And at the end of these three items, I will make sure to bring this compliance packet to you fully completed and ensure that we have been in compliance throughout the VAB session. And I'm just going to look through the rest of this really quickly and make sure that I did not miss anything on the record. That is it. That concludes my presentation for Item 12B. CHAIRMAN KOWAL: All right. Do we have any public comments today? (No response.) CHAIRMAN KOWAL: I don't appear to see any strange faces, so I assume we don't. Anybody on the Board have any comments at this time? SCHOOL BOARD MEMBER CARTER: No comment. CHAIRMAN KOWAL: No. Well, then I would say that this Page 20 August 7, 2023 meeting is adjourned. MS. COSBY: That's it. CHAIRMAN KOWAL: You're all right with that. There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:29 a.m. VALUE ADJUSTMENT BOARD DAN KOWAL, 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. Page 21 Item #3 ► 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 (2023) Proposed Bills (Informational) Item #3A (a) PTO Bulletin 23-03 — Restriction on County Special Assessments on Agricultural Lands (b) PTO Bulletin 23-04 — Judicial Review After Value Adjustment Board (VAB) Decisions (c) PTO Bulletin 23-05 — Changes to the Exemption for Certain Veterans, First Responders, and Surviving S (d) PTO Bulletin 23-06 — Religious Exemption — Parsonages, Burial Grounds, and Tombs (e) PTO Bulletin 23-07 — Educational Property Exemption (f) PTO Bulletin 23-08 — Refund of Taxes for Residential Improvements Rendered Uninhabitable by a CataE (g) PTO Bulletin 23-09 — Affordable Housing Property Exemption Nonprofit Land Lease (h) PTO Bulletin 23-10 — Affordable Housing Property Exemption Newly Constructed Multifamily Proj ect (1) PTO Bulletin 23-11 —Affordable Housing Property Exemption County and Municipal Ordinance 0) PTO Bulletin 23-12 — Assessment of Agricultural Equipment Rendered Unable to be Used Due to H Property Tax Oversight Informational Bulletin PTO 23-03 Restrictions on County Special Assessments on August 25, 2023 FLORIDA Agricultural Lands Section 1 of Chapter 2023-157, Laws of Florida (L.O.F.), amends section 125.01(1)(r), Florida Statutes (F.S.). Effective July 1, 2023, a county may not levy special assessments on agricultural lands classified under section 193.461, F.S., unless the revenue from such assessments has been pledged for debt service and is necessary to meet obligations of bonds or certificates issued by the county which remain outstanding on July 1, 2023, including refunds for debt service savings where the debt's maturity is not extended. For bonds or certificates issued after July 1, 2023, special assessments securing the bonds may not be levied on lands classified as agricultural under s. 193.461, F.S. This amendment to s. 125.01(1)(r), F.S., does not apply to residential structures and curtilage. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, section 1, L.O.F, HB 7063), which revises s. 125.01(1)(r), F.S., is available at http://Iaws.flrules.org/2023/157 Implementing Date: The law is effective July 1, 2023. Property Tax Oversight Informational Bulletin PTO 23-04 Judicial Review After Value Adjustment Board August 25, 2023 M ORIQ(VAB) Decisions Effective July 1, 2023, Section 5 of Chapter 2023-157, Laws of Florida (L.O.F.), amends section 194.036(l)(b), Florida Statutes (F.S.) to increase the percentage and dollar amount threshold a VAB's ruling must vary from the property appraiser's assessed value before the property appraiser is permitted to file suit in circuit court. If the property appraiser disagrees with the decision of the board, the property appraiser may seek a de novo judicial review in circuit court if there is a variance from the property appraiser's assessed value in excess of the following: • 20 percent variance from any assessment of $250,000 or less; • 15 percent variance from any assessment in excess of $250,000 but not in excess of $1 million; • 10 percent variance from any assessment in excess of $1 million but not in excess of $2.5 million; or • 5 percent variance from any assessment in excess of $2.5 million. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, section 5, L.O.F., HB 7063), which amends s. 194.036(1)(b), F.S., is available at http://laws.flrules.org/2023/157. Implementing Date: The law is effective July 1, 2023. I Property Tax Oversight Informational Bulletin Changes to the Exemption for Certain Veterans, FLORIDAFirst Responders, and Surviving Spouses PTO 23-05 August 25, 2023 Section 6 of Chapter 2023-157, Laws of Florida (L.O.F.): • Amends subsection 196.081(1)(b), Florida Statutes (F.S.), to change language to reflect that certain veterans or their surviving spouses are "entitled to" a refund of property taxes for property transferred between January 1 and November 1 of any year. • Amends sections 196.081(3) and (4)(b), F.S., which clarify that certain veterans' surviving spouses may transfer an exemption after a sale of the homestead property to his or her new residence under certain conditions. • Amends section 196.081(6)(b), F.S., and clarifies that a first responder's surviving spouse may transfer an exemption after a sale of the homestead property to his or her new residence under certain conditions. Section 7 of Chapter 2023-157, Laws of Florida, states that amendments made by Section 6 of Chapter 2023-157, L.O.F. to section 196.081. F.S., are remedial and clarifying in nature and do not provide a basis for an assessment of any tax or create a right to a refund of any tax paid before the date the act becomes a law. Section 8 of Chapter 2023-157, Laws of Florida: • Creates section 196.081(1)(b)2., F.S. to clarify that a veteran or his or her surviving spouse, who meet certain conditions, are not required to currently receive the exemption on another property in order to be entitled to a refund of property taxes paid for newly acquired property between January 1 and November 1 of any year. • Amends section 196.081(4), F.S. to remove the requirement that a deceased veteran who died from service -connected causes while on active duty, be a permanent resident of Florida on January 1 in the year the veteran died in order for the veteran's surviving spouse to qualify for a homestead exemption. • Amends section 196.081(6), F.S. to add the United States Government to the list of qualified first responder employers and removes the requirement that a deceased first responder who died in the line of duty be a permanent resident of Florida on January 1 in the year the first responder died in order for the first responder's surviving spouse to qualify for the homestead exemption. • Amends section 196.081(6)(c) l ., F.S. to add federal law enforcement officers, as defined in section 901.1505(1), F.S., to the definition of "first responders." Section 9 of Chapter 2023-157, Laws of Florida, states that amendments made by section 8 to section 196.081, F.S., first apply to the 2024 ad valorem tax roll. Property Tax Oversight Informational Bulletin Page 2 Affected Rules and Forms: Form DR-501, Original Application for Homestead and Related Tax Exemptions Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, sections 6, 7, 8, and 9, Laws of Florida, HB 7063), is available at http://laws.flrules.org/2023/157. Implementing Date: The law is effective July 1, 2023, for amendments to Section 6 of Chapter 2023-17 (ss. 196.081(1)(b), 196.081(3), 196.081(4)(b), and 196.081(6)(b) F.S.). The amendments made by Section 8 to ss. 196.081(1)(b)2., 196.081(4), 196.081(6), and 196.081(6)(c)l., F.S., first apply to the 2024 ad valorem tax roll. Property Tax Oversight Informational Bulletin PTO 23-06 Religious Exemption — Parsonages, Burial August 25, 2023 FLORIDA Grounds, and Tombs Section 10 of Chapter 2023-157, Laws of Florida (L.O.F.), creates subsection 196.196(6), Florida Statutes (F.S.), providing that property used as a parsonage, burial grounds, or tomb and owned by a house of public worship is used for a religious purpose. Section 11 of Chapter 2023-157, L.O.F., states that the amendments to section 196.196, F.S., are remedial and clarifying in nature and do not provide a basis for an assessment of any tax or create a right to refund any tax paid prior to July 1, 2023. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, sections 10 and 11, L.O.F., HB 7063), which amends s. 196.196, F.S., is available at http://laws.flrules.org/2023/157. Implementing Date: The law is effective July 1, 2023. Property Tax Oversight Informational Bulletin PTO 23-07 Educational Property Exemption August 25, 2023 FLORIDA Effective July 1, 2023, Section 12 of Chapter 2023-157, Laws of Florida (L.O.F.), amends the educational property exemption, section 196.198, Florida Statutes, to add that property used exclusively for educational purposes is deemed owned by an educational institution if the educational institution is a lessee that owns the leasehold interest in a bona fide lease for a nominal amount per year having an original term of 98 years or more. Section 196.198, F.S., was also amended to add that land, buildings, and other improvements to real property used exclusively for educational purposes are deemed owned by an educational institution if the institution currently using the land, buildings, and other improvements for educational purposes received the educational property exemption on the same property in any 10 consecutive prior years. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, section 12, Laws of Florida, HB 7063), which amends s. 196.198, F.S., is available at http://laws.flrules.org/2023/157. Implementing Date: The law is effective July 1, 2023. Property Tax Oversight Informational Bulletin PTO 23-08 Refund of Taxes for Residential Improvements August 25, 2023 FLR�DA Rendered Uninhabitable by a Catastrophic Event Section 13 of Chapter 2023-157, Laws of Florida (L.O.F.), amends the following subsections of section 197.319, Florida Statutes (F.S): • Section 197.319(1)(e), F.S. Amended to define "postcatastrophic event just value" as the just value of the residential parcel on January 1 of the year in which a catastrophic event occurred, adjusted by subtracting the just value of the residential improvement on January 1 of the year in which the catastrophic event occurred. • Section 197.319(1)(f), F.S. Amended to define "residential improvement" as a residential dwelling or house on real estate used and owned as a homestead as defined in s. 196.012(13), F.S., or as nonhomestead residential property as defined in s. 193.1554(1), F.S. • Section 197.319(1)(g), F.S. Amended to define "uninhabitable" 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 a catastrophic event. • Section 197.319(2)(a), F.S. Amended to state a property owner must file an application for refund of taxes paid for the year in which a catastrophic event occurs with the property appraiser on a form prescribed by the Department of Revenue and furnished by the property appraiser. The refund application is due by March 1 of the year following the catastrophic event. The property appraiser may allow applications to be filed electronically. • Section 197.319(2)(b), F.S. Amended to add that the application for refund must describe the catastrophic event. To determine uninhabitability, the application must be accompanied by supporting documentation, including, but not limited to utility bills, insurance information, contractors' statements, building permit applications, or building inspection certificates of occupancy. • Section 197.319(2)(d), F.S. Amended to state the property appraiser shall review the refund application and determine if the applicant is entitled to a refund. No later than April 1 of the year following the date the event occurred, the property appraiser must: o notify the applicant if the property appraiser determines the applicant is not entitled to receive a refund. If the property appraiser determines the applicant is not entitled to a refund, the applicant may file a petition with the value adjustment board requesting the refund be granted. The petition must be filed with the value adjustment board on or before the 301h day following the issuance of the notice by the property appraiser. o issue an official written statement to the tax collector and applicant if the property appraiser determines the applicant is entitled to a refund within 30 days after the Property Tax Oversight Informational Bulletin Page 2 determination but no later than by April 1 of the year following the date on which the catastrophic event occurred. • Section 197.319(3)(a), F.S. Amended to state that upon receipt of the written statement from the property appraiser, the tax collector shall calculate the damage differential and process a refund for property taxes already paid. • Section 197.319(3)(b), F.S. Amended to state that if the property taxes for the year in which the event occurred are not paid, the tax collector must process a refund in an amount equal to the catastrophic refund event refund only upon receipt of timely payment of property taxes for the year in which the event occurred. Subsections 197.319(6) and 197.319(7), F.S., are created: • Subsection 197.319(6), F.S., states that for purposes of section 197.319, F.S., a residential improvement that is uninhabitable has no value. • Subsection 197.319(7), F.S., states the catastrophic event refund is determined only for purposes of calculating tax refunds for the year in which the residential improvement is uninhabitable because of a catastrophic event and does not determine a parcel's just value as of January 1 of any subsequent year. Section 14 of Chapter 2023-157, Laws of Florida, states that amendments made by section 13 to section 197.319, F.S., first apply to the 2024 tax roll. Affected Rules and Forms: Form DR-465, Application for Catastrophic Event Tax Refund Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-157, sections 13 and 14, Laws of Florida, HB 7063), is available at http://laws.flrules.org/2023/157. Implementing Date: The law is effective January 1, 2024. Property Tax Oversight Informational Bulletin PTO 23-09 Affordable Housing Property Exemption August 29, 2023 FLORIDA Nonprofit Land Lease Effective January 1, 2024, Section 8 of Chapter 2023-17, Laws of Florida (L.O.F.), enacts subsection 196.1978(1)(b), Florida Statutes (F.S.), to create an ad valorem property tax exemption for land owned by a nonprofit and leased for predominant use as affordable housing. The new subsection provides that land is exempt from ad valorem taxation if it meets the following requirements: • The land is owned entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-32, 1996-1 C.B. 717; and, • The land is leased for a minimum of 99 years for the purpose and predominant use of providing housing to persons or families meeting the extremely -low-income, very -low- income, low-income, or moderate -income limits specified in s. 420.0004, F.S. Land is predominantly used for qualifying purposes if the square footage of the improvements on the land used to provide qualifying housing exceeds 50% of the square footage of all improvements on the land. Affected Rules and Forms: The following forms will be affected by the law change: o Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property o Form DR-403EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of County, Florida o Form DR-403V, The 20XXRevised Recapitulation of the Ad Valorem Assessment Roll Value Data o Form DR-489EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of County, Florida o Form DR-489V, The 20XXPreliminary Recapitulation of the Ad Valorem Assessment Roll Value Data Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Property Tax Oversight Informational Bulletin page 2 Reference: The full text of the law (chapter 2023-17, section 8, L.O.F., SB 102), which amends s. 196.1978, F.S., is available at http://laws.flrules.org/2023/17. Implementing Date: The law is effective January 1, 2024. The exemption first applies to the 2024 tax roll and is repealed on December 31, 2059. Properly Tax Oversight Informational Bulletin PTO 23-10 Affordable Housing Property Exemption August 29, 2023 FLORIDA Newly Constructed Multifamily Project Overview Effective January 1, 2024, Section 8 of Chapter 2023-17, Laws of Florida (L.O.F.), enacts subsection 196.1978(3), Florida Statutes (F.S.), to create an ad valorem tax exemption for portions of a property with rent -restricted units within newly constructed affordable housing multifamily projects. Exemption Requirements Portions of property in a multifamily project are considered to be used for a charitable purpose and are eligible to receive an ad valorem property tax exemption if they: • Provide affordable housing to persons or families meeting specified income limitations. • Are within a newly constructed multifamily project containing more than 70 units dedicated to housing persons or families meeting specified income limits. "Newly constructed" is defined as an improvement to real property substantially complete within five years before the date of an applicant's first submission of a request for certification or an application for exemption pursuant to s. 196.1978(3), F.S., whichever is earlier. • Are rented for an amount not exceeding the amount specified by the most recent multifamily rental programs income and rent limit chart posted by the Florida Housing Finance Corporation (FHFC), derived from the Multifamily Tax Subsidy Projects Income Limits published by the United States Department of Housing and Urban Development or 90% of the fair market value rent determined by a rental market study meeting the requirements of s. 196.1978(3)(m), F.S., whichever is less. • Obtain a certification notice from FHFC certifying the property meets the eligibility requirements. Exemption Amounts Properties applying for this exemption can either be 75% exempt or 100% exempt depending on the annual household income of the person or family living in the unit. 75% Exempt • Annual household income is greater than 80 percent but not more than 120 percent of the median annual adjusted gross income for households within the metropolitan statistical area or, if not within a metropolitan statistical area, within the county in which the person or family resides, must receive an ad valorem property tax exemption of 75 percent of the assessed value. 100% Exempt • Annual household income does not exceed 80 percent of the median annual adjusted gross income for households within the metropolitan statistical area or, if not within a metropolitan statistical area, within the county in which the person or family resides, is exempt from ad valorem property taxes. Property Tax Oversight Informational Bulletin page 2 How to Apply This exemption must be applied for on a form prescribed by the Department of Revenue by March 1 each year, beginning in 2024. The application must be accompanied by a certification notice from the FHFC to the property appraiser. The property appraiser shall review the exemption application and determine if the applicant is entitled to an exemption. A property appraiser may grant an exemption only for a property for which the FHFC has issued a certification notice. Property receiving the county and municipal affordable housing exemption pursuant to s. 196.1979, F.S. is not eligible for this exemption. Affected Rules and Forms: The following forms will be affected based on the law change: o Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property o Form DR-403EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of County, Florida o Form DR-403V, The 20XXRevised Recapitulation of the Ad Valorem Assessment Roll Value Data o Form DR-489EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of_ County, Florida o Form DR-489V, The 20XXPreliminary Recapitulation of the Ad Valorem Assessment Roll Value Data Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-17, section 8, L.O.F., SB 102), which amends s. 196.1978, F.S., is available at http://laws.flrules.org/2023/17. Implementing Date: The law is effective January 1, 2024. The exemption first applies to the 2024 tax roll and is repealed December 31, 2059. Property Tax Oversight Informational Bulletin PTO 23-11 Affordable Housing Property Exemption August 29, 2023 FLORIDA County and Municipal Ordinance Overview Effective July 1, 2023, Section 9 of Chapter 2023-17, Laws of Florida (L.O.F.), enacts section 196.1979, Florida Statutes (F.S), to create the county and municipal ordinance exemption for affordable housing property. The board of county commissioners or governing body of a municipality may adopt an ordinance to exempt portions of property used to provide affordable housing that meet the requirements of s. 196.1979, F.S. Exemption Requirements and Amounts Portions of property used to provide affordable housing must: • Be used to house persons or families whose annual household income: o Is greater than 30 percent but not more than 60 percent of the median annual adjusted gross income for households within the metropolitan statistical area or, if not within a metropolitan statistical area, within the county in which the person or family resides. The exemption amount that the ordinance may grant is up to 75% of the assessed value of each residential unit used to provide affordable housing if less than 100% of the multifamily project's residential units are used to provide affordable housing meeting the requirements of s. 196.1979, F.S., or; o Does not exceed 30 percent of the median annual adjusted gross income for households within the metropolitan statistical area or, if not within a metropolitan statistical area, within the county in which the person or family resides. The exemption amount that the ordinance may grant is up to 100% of the assessed value if 100% of the multifamily project's residential units are used to provide affordable housing meeting the requirements of s. 196.1979, F.S. • Be within a multifamily project containing 50 or more residential units and 20% of those units must be used to provide affordable housing meeting the requirements of s. 196.1979, F.S. • Rent for no more than the amount specified by the most recent multifamily rental programs income and rent limit chart posted by the Florida Housing Finance Corporation and derived from the Multifamily Tax Subsidy Project Income Limits published by the United States Department of Housing and Urban Development, or rent for no more than 90 percent of the fair market value rent as determined by the rental market study meeting the requirements of s. 196.1979(4), F.S., whichever is less. • Not have been cited for code violation on three or more occasions in the past 24 months before applying and must not have any cited code violations that haven't been properly remedied before submission and must not have any unpaid fines or charges related to the Property Tax Oversight Informational Bulletin page 2 code violations. However, payment of outstanding fines or charges before a final determination will not act to exclude the property from qualifying. Ordinance Requirements A county's board of county commissioners or governing body of a municipality may adopt an ordinance that exempts property used to provide affordable housing. The ordinance must expire before the fourth January 1 after its adoption unless the local entity adopts a new ordinance to renew the exemption. A copy of the ordinance must be delivered to the Department of Revenue and the property appraiser within 10 days after its adoption. If it expires or is reappealed, the local entity must notify the Department and the property appraiser within 10 days. The ordinance granting the exemption authorized by s. 196.1979, F.S., must: • Be adopted under the procedures for adoption of a nonemergency ordinance in accordance with chapters 125 or 166, F.S., as applicable. • Designate the local entity supervised by either the board of county commissioners or governing body of a municipality, to develop, receive, and review certification applications and determination of eligibility notices. • Require the property owner to apply for certification with the local entity. The application must be on the local entity's form and includes the information described in s.196.1979(3)(c)1-3, F.S. • Require the local entity to verify and certify the property meets the ordinance requirements and qualifies for the exemption, and to forward the certification to the property owner and property appraiser. If the local entity denies the exemption, it must notify the applicant and include reasons for the denial. • Require the eligible unit to meet the eligibility criteria of s. 196.1979(1)(a), F.S. • Require the property owner to submit an application for exemption, on a form prescribed by the Department of Revenue, accompanied by the certification of qualified property, to the property appraiser no later than March 1. • Specify the exemption applies to taxes levied by the unit of government granting the exemption and may not receive an exemption after the ordinance expires. • Identify the percentage limitations described in s.196.1979(1)(b), F.S., of the assessed value subject to the exemption. • Identify whether the exemption applies to persons or families meeting the income limits of s. 196.1979(1)(a)l.a., F.S., persons or families meeting the income limits of s. 196.1979(1)(a)l.b., F.S., or both. • Require the deadline to submit the application for certification be published on the local entity's website. • Require the local entity to publish on its website a list of certified affordable housing properties for the purpose of facilitating access to affordable housing. Property Tax Oversight Informational Bulletin page 3 Affected Rules and Forms: The following forms will be affected based on the law change: o Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property o Form DR-403EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of County, Florida o Form DR-403V, The 20XXRevised Recapitulation of the Ad Valorem Assessment Roll Value Data o Form DR-489EB, The 20XXAd Valorem Assessment Rolls Exemption Breakdown of County, Florida o Form DR-489V, The 20XXPreliminary Recapitulation of the Ad Valorem Assessment Roll Value Data Information about the status of the Department's rulemaking is available at https://floridarevenue.com/rules. Questions: This bulletin is provided by the Department of Revenue for your general information. Any questions, please email DORPTO@floridarevenue.com. Reference: The full text of the law (chapter 2023-17, section 9, Laws of Florida, SB 102), which creates s. 196.1979, F.S., is available at http://Iaws.flrules.org/2023/17. Implementing Date: The law is effective July 1, 2023, and first applies to the 2024 tax roll. Property Tax Oversight Informational Bulletin December 27, 2023 Assessment of Agricultural Equipment Rendered PTO 23-12 FLORIDA Unable to be Used Due to Hurricane Idalia The 2023 Florida Legislative Special Session enacted Chapter 2023-349, Laws of Florida, effective November 13, 2023. Section 1 of the law creates section 193.4518, Florida Statutes, to provide that for the 2024 tax roll only, tangible personal property ("TPP") owned and operated by a farm, farm operation, or agriculture processing facility located in Charlotte, Citrus, Columbia, Dixie, Gilchrist, Hamilton, Hernando, Jefferson, Lafayette, Levy, Madison, Manatee, Pasco, Pinellas, Sarasota, Suwannee, or Taylor County is deemed to have a market value no greater than its salvage value if the agricultural equipment TPP was unable to be used for at least 60 days due to the effects of Hurricane Idalia in 2023. The Department has prepared a suggested form that taxpayers may use as the 2024 application for the salvage value assessment pursuant to s. 193.4518, F.S. The filing deadline with the property appraiser is March 1, 2024. The suggested form is available on the Department's forms page. The Department has prepared a second suggested form that property appraisers may use as a notice of denial of the application to send to the applicant. The suggested form is available on the Department's forms page. If the property appraiser denies the assessment pursuant to s. 193.4518, F.S., the taxpayer can petition the value adjustment board pursuant to s. 194.011(3), F.S., to request the agricultural equipment be assessed at salvage value according to the statute. Taxpayers must complete and file Petition to The Value Adjustment Board - Request for Hearing (Form DR-486) with the value adjustment board clerk. The statute provides that such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2024 calendar year of the notice required under s. 194.011(1), F.S. Suggested Forms • [Suggested Form] Application for Assessment of Agricultural Equipment Unable to be Used Due to Hurricane Idalia • [Suggested Form] Notice of Disapproval of Application for Agricultural Equipment Assessment Due to Hurricane Idalia Questions This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2023-349, Laws of Florida), which creates section 193.4518, F.S., is available at https:Hlaws.flrules.ori!/2023/349. Implementing Date The implementing law is effective November 13, 2023, and applies to the 2024 tax roll only. tem #3 B. Value Adjustment Board 2023 Compliance Checklist for Collier County V Pon COLLIER COUNTY 2023 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.011(5), F.A.C.§12D-9.013 and F.A.C.§12D-9.014 Verification: Pre-Or anizational MeetinVAB comprised of two (2) County Commissioners, one (1) School Board Member, one (1) 7/25/23 Citizen Member appointed by the BOCC and one (1) Citizen Member appointed by the School Board — Ex. 1, Ex. 2, Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Item 3A & Verbatim HEC Citizen Members met all criteria pursuant to F.S. § 194.015 and F.A.C. § 12D-9.004 — 7/25/23 Org. Mtg. Agenda Item 3C, BoCC & School Board verify, Ex. 3a, Ex. 3b, Ex. 4, Verbatim HEC VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - 7/25/23 Org. Mtg. Agenda Item 6 & Verbatim EC No VAB members represent other governmental entities or taxpayers in any administrative or /25/23 judicial review of property taxes — Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3A, 3C, and 12B, BoCC & School Board verify & Verbatim EC Citizen members are not members or employees of a taxing authority for the current VAB 7/25/23 session— Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3C and 12B, BoCC & School Board verify & Verbatim HEC The organizational meeting, as well as any other board meetings, will be or were noticed in 7/25/23 accordance with F.S. §286.011, and will be held in accordance with law - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC The organizational meeting notice includes the date, time, location, purpose of the meeting, 7/25/23 and information required by F.S. §286.0105 - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC The DOR's uniform value adjustment board procedures, were made available at the 7/25/23 organizational meeting and copies were provided to special magistrates and board members - Or . Mtg. Agenda Item 10G & Verbatim HEC The DOR's uniform policies and procedures manual is available on the existing website of the 7/25/23 board clerk — Ex. 8, Org. Mtg. Agenda Item 10G & Verbatim HEC The qualifications of special magistrates were verified - Org. Mtg. Agenda Item 7; Verbatim 7/25/23 HEC VAB Attorney has received the DOR training and has passed the corresponding exam — 9/16/23 Attorney will provide VAB Administration with a Certificate of Completion and Proof of Passing Exam when available — Ex. 5 — Org. Mtg. Agenda Item 9 HEC All appointed special magistrates have received the DOR training and have completed the 9/12/23 same and passed any corresponding exam, and special magistrates with less than five years of /23 required experience successfully completed the DOR's training including any updated modules 9/15/23 9/21/23 and an examination, and were certified - Org. Mtg. Agenda Item 9 - Ex. 6 - VAB will 10/3/23 request Certificates of Completion HEC The selection of special magistrates was based solely on proper experience and qualifications 7/25/23 and neither the property appraiser nor any petitioners influenced the selection of special magistrates. - Org. Mtg. Agenda Item 7; Verbatim H - The VAB is willing to consider any written complaint filed with respect to a special magistrate /25/23 by any partyor citizen F.A.C. 12D-9.009 1 - Org. Mtg. Agenda Item 12B; Verbatim HEC All procedures and forms of the board or special magistrate are in compliance with F.S. § 194 3 and F.A.C. §1213-9 — Org. Mtg. Agenda Items 10B and 1211; Verbatim; VAB Attorney oversees throughout VAB session Page 1 of 3 Q HEC Notice(s) has/have been given to the chief executive officer of each municipality as provided in 10/12/23 F.S. § 193.116 — Ex. 7 HEC The VAB is in compliance with F.S. §194 and F.A.C. 12D-9 — Org. Mtg. Agenda Item 1213; 7/25/23 Verbatim; VAB Attorney oversees throughout VAB session Or anizational Meeting: August 7, 2023 e VAB held organizational meeting prior to the holding of value adjustment board hearings — r . Mtg. Agenda, Org. Mtg. Agenda Item 11C, Affidavit of Publication & Verbatim he VAB introduced the members of the board and provided contact information - Org. Mtg. �7A enda Item 3A & Verbatim The VAB introduced the board clerk and any designee of the board clerk and provided the oard clerk's contact information - Org. Mtg. Agenda Item 3B & Verbatim The VAB appointed and/or ratified special magistrates - Org. Mtg. Agenda Item 7; Verbatim The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members, containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates — available at organizational meeting and on the website of the board clerk — Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim The VAB made F.A.C. 1213-10 available to the public, special magistrates and board members, containing the rules applicable to the requirements for hearings and decisions — available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim The VAB made the requirements of Florida's Government in the Sunshine / open government ,laws including information on where to obtain the current Government -In -The -Sunshine manual available to the public, special magistrates and board members — available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim VAB made F.A.C. 12D-51.001, 12D-51.002 and 12D-51.003 available to the public, special magistrates and board members — available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim VAB made the associated forms that have been adopted by the DOR available to the ,,-The public, special magistrates and board members — available at organizational meeting and on the website of the board clerk - Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim -Tfe VAB made all local administrative procedures and forms of the board or special magistrates available to the public, special magistrates and board members — available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Item & Verbatim The VAB made F.S. Chapters 192-195 available to the public, special magistrates and board members as reference information containing the guidelines and statutes applicable to assessments and assessment administration — available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Item 1OG & Verbatim he VAB discussed, took testimony on and adopted or ratified with any required revision or amendment any local administrative procedures and forms of the board, as necessary - Org. Mtg. Agenda Item 10B & Verbatim T e VAB local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, attorney general opinions or rules of the department - Org. Mtg. Agenda Item 1213; Verbatim & VAB Attorney oversees throughout VAB session The VAB discussed general information on Florida's property tax system, respective roles 'thin this system, taxpayer opportunities to participate in the system, and property taxpayer rights — this issue has a separate agenda item, supplemented with additional local informational handouts; this discussion will be reflected in the verbatim record and minutes - Org. Mtg. Agenda Item 10A; Verbatim Page 2 of 3 The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB session, in an amount not to exceed $15.00 - Or . Mtg. Agenda Item lOD & Verbatim The VAB announced the tentative schedule for the value adjustment board, taking into consideration the number of petitions fled, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard - Org. Mtg. Agenda Item 11C & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 25, 2023 and August 7, 2023: 1) the above information regarding pre -hearing, pre -organizational and organizational requirements were verified, reviewed, and considered, where applicable, on July 25, 2023 and August 7, 2023. 2) the Organizational Meeting for the Collier County 2023 VAB Session was held on August 7, 2023, and the above information regarding organizational meeting requirements was verified, reviewed, and considered at said meeting, and 3) hearings for the Collier County 2023 VAB Session will commence on or after October 18, 2023. (A Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 25, 2023 and August 7, 2023: 1) There are three (3) items above, which could not be verified before or during the organizational meeting, which are: a. VAB Attorney has received the DOR training and has passed the corresponding exam, b. All appointed special magistrates have received the DOR training and have completed the same, and special magistrates with less than five years of required experience successfully completed the DOR's training including any updated modules and an examination, and were certified, and c. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Items 1(a) and 1(b) could not be verified because the current DOR training was not available before the Organizational Meeting, 3) Item 1(a) will be verified as soon as the DOR training is released and VAB Attorney is able to complete the same, which will be done in a prompt and timely manner, 4) Item 1(b) will be verified prior to special magistrates holding VAB hearings in Collier County, 5) Item 1(c) could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required. 6) Once the above referenced, unverified items are able to be verified, VAB Counsel will provide the VAB with documentation and continued updated verification for the same. Holly E Cosby Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, Holly E. Cosby, Esq. - VAB Counsel Esry email=holly@cosbylaw.com, c=us "I • Date: 2024.01.31 11:21:00-05'00' I hereby certify that this compliance checklist is now complete and all outstanding items have been addressed and completed. Page 3 of 3 2023 Collier VAB 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 Department's 2023 Value Adjustment Board Training, including the exam, for Board Members or Board Attorneu. I certify that I, Holly E Cosby Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 11 of the Department of Revenue's 2023 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. Digitally signed by Holly E. Cosby, Esq. Holly E. Cosby, Esq. EED Cosby, PA, mail=holly@cosbyla .wine of Uslly, Date: 2023.09.16 21:08:00-04'00' Signature and Certification of September 16, 2023 II NIN0 0 kil Page 1 of l 2023 Collier VAB 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 Department's 2023 Value Adjustment Board Training, including the exam, for Real Property Appraiser Special Magistrate. I certify that I, Maxim Antonov Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 7 and Module 11 of the Department of Revenue's 2023 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the rainin tW( ingXexar as described above. By m dated signature b o '`rthvr a sat , m`" recedin statements. Y g ..,�. YP g 09/20/2023 Signature,,n ca DATE kil Checklist Exhibit "6" 2023 Collier VAB 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 Department's 2023 Value Adjustment Board Training, including the exam, for Attorney S ecial Magistrate. I certify that I, Ellen T. Chadwell Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 5 and Modules 9 through 11 of the Department of Revenue's 2023 Value Adjustment Board Trainin& for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. `�/ a, W�- Signature and Certification of DATE s FLORIDA F.xhihit °Fi" Page 2 of 9 2023 Collier VAB Checklist Exhibit "6" Florida Department of Revenue Certificate of Training Joseph Haynes Davis has received 2023 Attorney Special Magistrates VAB Training on 9/21 /23 FLORIDA Checklist Exhibit "6" Page 3 of 9 2023 Collier VAB Checklist Exhibit "6" Florida Department of Revenue Certificate of Training Mario De La Guardia, Asa has received 2023 Tangible Personal Property Appraiser Special Magistrates VAB Training .M 10/3/23 FLORIDA Checklist Exhibit "6" Page 4 of 9 2023 Collier VAB Checklist Exhibit "6" Certificationof 'Training Comp letion The Florida Departm en t of R e provides th is documen t for u prrson to certify that he or she, personally and Without any aspstance, has co plel ed the Department's .3 Value Adjust meet Board Train ing, including the exam, for Real f r rjy AMryi-ser4 pcird J ag israte- I certi)�y that 1, Lorraine Dube Pers ana 11y, and without ai ass istance, hav e careful ty re viewed and s tudied the context oModules I I hrough 7 and Mode le 11 of the De artnvnt of R eves fs 202-3 Value Adjus tinent Board Tr i nin& for teaming such c he t, and ftather certify that 4 personally and without any ass is Lance., have Meted tuW pas sed the DepartDepartmen t of R enw"s corresponding examination. Tbi s cei ti f a ration beco mes valid o my when signed and da led hel ow by the person who completed th e f re ini n g i mlud E egg exact as descre bed above. By my dated signature bel pow, I further attest to my pTeced ing statements. Siftnatune and Cer6fication of 4, DATE Page 5 of 9 2023 Collier VAB Checklist Exhibit "6" Florida Department of Revenue Certificate of Training Michael P Jonas has received 2023 Real Property Appraiser Special Magistrates VAB Training .M 9/21 /2 3 FLORIDA Checklist Exhibit "6" Page 6 of 9 Checklist Exhibit "6" Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and zoithout any assistance, has completed the Department's 2023 Value Adjustment Board Training, including the exanz, for Real Propertl Appraiser Special Magistrate. I certify that I, Philicia Lloyd Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 7 and Module 11 of the Department of Revenue's 2023 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. �oz a6z-� Signature and Certification of DATE Ila FLORIDA Checklist Exhibit "6" 2023 Collier VAB 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 Department's 2023 Value Adjustment Board Training, including the exam, for Real PropertyAppraiser Special Magistrate. I certify that I, Steven Lawrence Nystrom Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 7 and Module 11 of the Department of Revenue's 2023 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. Signature and Certification of DATE g FLORIDA Checklist Exhibit "6" 2023 Collier VAB 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 Department's 2023 Value Adjustment Board Training, including the exam, for Tangible Personal ProperteUAvvraiser Special Ma istrate. I certify that I, Steven Lawrence Nystrom Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 5, Module 7 (part 1 only), 8, and 11 of the Department of Revenue's 2023 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. Signature and Certification of DATE Checklist Exhibit "6" 2023 Collier VAB Checklist Exhibit " 7" Tax District 307 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/1/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00403 00157880005 MAXWELL, HENDRY & SIMMON 1:00 PM to 3:00 PM HODGES, CHADD P ANDREA C Total Hearings Scheduled: 1 Market Value Taxable Value $6,319,327 $6,073,958 10/12/2023 4:07:22PM Page 1 of 1 Checklist Exhibit " 7" Page 1 of 133 2023 Collier VAB Checklist Exhibit " 7" Tax District 308 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/8/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00314 65475320004 JOHN MCDONALD 1:00 PM to 3:00 PM MAGER, SIEGMAR ANGELIKA, VI Total Hearings Scheduled: 1 Market Value Taxable Value $1,198,837 $1,198,837 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 2 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00276 73742501344 ANDREWS, GLEN, JEFFANDRE 11:00 AM to 1:00 PM ANDREWS, GLEN, JEFF ANDREN $1,654,400 $1,213,678 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00408 30080240009 RATHBONE, MICHAEL MARGAI 9:00 AM to 11:00 AM RATHBONE, MICHAEL MARGARI $998,400 $604,032 DOR 01 2023-00433 29606000061 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $325,200 $325,200 DOR 01 2023-00433 29606000087 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $316,320 $316,320 DOR-01 2023-00433 29606000100 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $325,200 $325,200 DOR-01 2023-00433 29606000126 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $326,200 $326,200 DOR-01 2023-00433 29606000142 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $317,320 $317,320 DOR-01 2023-00433 29606000168 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $326,200 $326,200 DOR-01 2023-00433 29606000184 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $266,440 $266,440 DOR-01 2023-00433 29606000207 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $272,280 $254,584 DOR-01 2023-00433 29606000223 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $286,440 $268,862 DOR-01 2023-00433 29606000249 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $327,200 $327,200 DOR-01 2023-00433 29606000265 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $318,320 $318,320 DOR-01 2023-00433 29606000281 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $327,200 $327,200 DOR-01 2023-00433 29606000304 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $267,440 $267,440 DOR-01 2023-00433 29606000320 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $273,280 $255,794 DOR-01 2023-00433 29606000346 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $287,440 $270,072 DOR 01 2023-00433 29606000362 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $328,440 $328,440 DOR 01 2023-00433 29606000388 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $319,320 $319,320 10/12/2023 4:07:23PM Page 1 of 11 Checklist Exhibit " 7" Page 3 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00433 29606000401 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $328,200 $328,200 DOR_01 2023-00433 29606000427 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $268,440 $268,440 DOR_01 2023-00433 29606000443 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $279,320 $262,086 DOR_01 2023-00433 29606000469 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $288,440 $271,282 DOR_01 2023-00433 29606000485 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $329,200 $329,200 DOR_01 2023-00433 29606000508 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $320,320 $320,320 DOR 01 2023-00433 29606000524 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $329,200 $329,200 DOR 01 2023-00433 29606000540 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $269,440 $269,440 DOR 01 2023-00433 29606000566 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $280,320 $263,296 DOR 01 2023-00433 29606000582 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $289,440 $272,492 DOR 01 2023-00433 29606000605 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $330,200 $330,200 DOR 01 2023-00433 29606000621 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $321,320 $321,320 DOR 01 2023-00433 29606000647 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $330,200 $330,200 DOR 01 2023-00433 29606000663 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $270,440 $270,440 DOR 01 2023-00433 29606000689 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $281,320 $264,506 DOR_01 2023-00433 29606000702 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $290,440 $273,702 DOR_01 2023-00433 29606000728 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $331,200 $331,200 DOR_01 2023-00433 29606000744 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $322,320 $322,320 DOR_01 2023-00433 29606000760 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $331,200 $331,200 DOR_01 2023-00433 29606000786 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $271,440 $271,440 DOR_01 2023-00433 29606000809 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $282,320 $265,716 DOR_01 2023-00433 29606000825 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $291,440 $274,912 10/12/2023 4:07:23PM Page 2 of 11 Checklist Exhibit " 7" Page 4 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00433 29606000841 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $332,200 $332,200 DOR_01 2023-00433 29606000867 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $323,320 $323,320 DOR_01 2023-00433 29606000883 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $332,200 $332,200 DOR_01 2023-00433 29606000906 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $272,440 $272,440 DOR_01 2023-00433 29606000922 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $263,320 $263,320 DOR_01 2023-00433 29606000948 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $272,440 $272,440 DOR 01 2023-00433 29606000964 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $333,200 $333,200 DOR 01 2023-00433 29606000980 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $324,320 $324,320 DOR 01 2023-00433 29606001002 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $333,200 $333,200 DOR 01 2023-00433 29606001028 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $273,440 $273,440 DOR 01 2023-00433 29606001044 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $264,320 $264,320 DOR 01 2023-00433 29606001060 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $273,440 $273,440 DOR 01 2023-00433 29606001086 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $334,200 $334,200 DOR 01 2023-00433 29606001109 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $325,320 $325,320 DOR 01 2023-00433 29606001141 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $274,440 $274,440 DOR_01 2023-00433 29606001167 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $265,320 $265,320 DOR_01 2023-00433 29606001183 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $274,440 $274,440 DOR_01 2023-00433 29606001206 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $221,000 $213,928 DOR_01 2023-00433 29606001222 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $213,600 $206,765 DOR_01 2023-00433 29606001248 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $221,000 $213,928 DOR_01 2023-00433 29606001125 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $334,200 $334,200 DOR_01 2023-00433 29606001264 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $275,440 $275,440 10/12/2023 4:07:23PM Page 3 of 11 Checklist Exhibit " 7" Page 5 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00433 29606001468 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $407,040 $407,040 DOR_01 2023-00433 29606001280 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $266,320 $266,320 DOR_01 2023-00433 29606001303 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $275,440 $275,440 DOR_01 2023-00433 29606001329 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $336,200 $336,200 DOR_01 2023-00433 29606001345 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $213,600 $206,765 DOR_01 2023-00433 29606001361 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $336,200 $336,200 DOR 01 2023-00433 29606001387 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $276,440 $276,440 DOR 01 2023-00433 29606001400 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $267,320 $267,320 DOR 01 2023-00433 29606001426 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $276,440 $276,440 DOR 01 2023-00433 29606001442 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM LAND TRUST NO 1082-0300-00, A $407,040 $407,040 DOR 01 2023-00446 29606001523 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $352,360 $352,360 DOR 01 2023-00446 29606001727 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $353,360 $353,360 DOR 01 2023-00446 29606001921 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $354,360 $354,360 DOR 01 2023-00446 29606002140 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $355,360 $355,360 DOR 01 2023-00446 29606002360 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR_01 2023-00446 29606002564 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR_01 2023-00446 29606002768 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR_01 2023-00446 29606002962 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR_01 2023-00446 29606003165 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR_01 2023-00446 29606003369 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR_01 2023-00446 29606003563 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR_01 2023-00446 29606003767 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $265,720 $265,720 10/12/2023 4:07:23PM Page 4 of 11 Checklist Exhibit " 7" Page 6 of 133 2023 Collier VAB Checklist Exhibit "7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606001549 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $352,360 $352,360 DOR_01 2023-00446 29606001743 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $353,360 $353,360 DOR_01 2023-00446 29606001947 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $354,360 $354,360 DOR_01 2023-00446 29606002166 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR_01 2023-00446 29606002386 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR_01 2023-00446 29606002784 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR 01 2023-00446 29606002988 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR 01 2023-00446 29606003181 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR 01 2023-00446 29606003385 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR 01 2023-00446 29606003589 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR 01 2023-00446 29606003783 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $265,720 $265,720 DOR 01 2023-00446 29606002580 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR 01 2023-00446 29606001565 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR 01 2023-00446 29606001769 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR 01 2023-00446 29606001963 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR_01 2023-00446 29606002205 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR_01 2023-00446 29606002409 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR_01 2023-00446 29606002603 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR_01 2023-00446 29606002807 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR_01 2023-00446 29606003000 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR_01 2023-00446 29606003204 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR_01 2023-00446 29606003408 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 10/12/2023 4:07:23PM Page 5 of 11 Checklist Exhibit "7" Page 7 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606003602 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR_01 2023-00446 29606003806 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $265,720 $265,720 DOR_01 2023-00446 29606001581 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR_01 2023-00446 29606001785 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR_01 2023-00446 29606001989 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR_01 2023-00446 29606002221 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR 01 2023-00446 29606002425 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR 01 2023-00446 29606002629 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR 01 2023-00446 29606002823 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR 01 2023-00446 29606003026 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR 01 2023-00446 29606003220 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR 01 2023-00446 29606003424 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR 01 2023-00446 29606003628 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR 01 2023-00446 29606003822 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $348,280 $348,280 DOR 01 2023-00446 29606001604 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR_01 2023-00446 29606001808 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR_01 2023-00446 29606002001 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR_01 2023-00446 29606002247 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR_01 2023-00446 29606002441 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR_01 2023-00446 29606002645 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR_01 2023-00446 29606002849 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR_01 2023-00446 29606003042 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 10/12/2023 4:07:23PM Page 6 of 11 Checklist Exhibit " 7" Page 8 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606003246 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR_01 2023-00446 29606003440 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR_01 2023-00446 29606003644 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR_01 2023-00446 29606003848 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $266,720 $266,720 DOR_01 2023-00446 29606001620 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR_01 2023-00446 29606001824 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR 01 2023-00446 29606002027 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR 01 2023-00446 29606002263 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR 01 2023-00446 29606002467 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR 01 2023-00446 29606002661 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR 01 2023-00446 29606002865 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR 01 2023-00446 29606003068 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR 01 2023-00446 29606003262 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR 01 2023-00446 29606003466 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR 01 2023-00446 29606003660 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $363,360 $363,360 DOR_01 2023-00446 29606003864 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $266,720 $266,720 DOR_01 2023-00446 29606001646 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR_01 2023-00446 29606001840 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR_01 2023-00446 29606002043 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR_01 2023-00446 29606002289 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR_01 2023-00446 29606002483 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR_01 2023-00446 29606002687 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 10/12/2023 4:07:23PM Page 7 of 11 Checklist Exhibit " 7" Page 9 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606002881 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR_01 2023-00446 29606003084 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR_01 2023-00446 29606003288 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $269,160 $269,160 DOR_01 2023-00446 29606003482 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $362,360 $362,360 DOR_01 2023-00446 29606003686 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $272,160 $272,160 DOR_01 2023-00446 29606003880 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $266,720 $266,720 DOR 01 2023-00446 29606001662 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR 01 2023-00446 29606001866 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR 01 2023-00446 29606002069 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR 01 2023-00446 29606002302 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 DOR 01 2023-00446 29606002506 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $265,160 $265,160 DOR 01 2023-00446 29606002700 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $266,160 $266,160 DOR 01 2023-00446 29606002904 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $267,160 $267,160 DOR 01 2023-00446 29606003107 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $268,160 $268,160 DOR 01 2023-00446 29606003301 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $361,360 $361,360 DOR_01 2023-00446 29606003505 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $362,360 $362,360 DOR_01 2023-00446 29606003709 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $272,160 $272,160 DOR_01 2023-00446 29606003903 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $349,280 $349,280 DOR_01 2023-00446 29606001688 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR_01 2023-00446 29606001882 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR_01 2023-00446 29606002085 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR_01 2023-00446 29606002328 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $356,360 $356,360 10/12/2023 4:07:23PM Page 8 of 11 Checklist Exhibit " 7" Page 10 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606002522 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $357,360 $357,360 DOR_01 2023-00446 29606002726 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $358,360 $358,360 DOR_01 2023-00446 29606002920 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $359,360 $359,360 DOR_01 2023-00446 29606003123 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $360,360 $360,360 DOR_01 2023-00446 29606003327 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $361,360 $361,360 DOR_01 2023-00446 29606003521 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR 01 2023-00446 29606003725 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $272,160 $272,160 DOR 01 2023-00446 29606003929 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $267,720 $267,720 DOR 01 2023-00446 29606001701 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $261,160 $261,160 DOR 01 2023-00446 29606001905 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $262,160 $262,160 DOR 01 2023-00446 29606002108 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $263,160 $263,160 DOR 01 2023-00446 29606002344 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $356,360 $356,360 DOR 01 2023-00446 29606002548 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $357,360 $357,360 DOR 01 2023-00446 29606002742 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $358,360 $358,360 DOR 01 2023-00446 29606002946 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $359,360 $359,360 DOR_01 2023-00446 29606003149 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $360,360 $360,360 DOR_01 2023-00446 29606003343 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $270,160 $270,160 DOR_01 2023-00446 29606003547 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $271,160 $271,160 DOR_01 2023-00446 29606003741 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $272,160 $272,160 DOR_01 2023-00446 29606003945 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $267,720 $267,720 DOR_01 2023-00446 29606003961 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $267,720 $267,720 DOR_01 2023-00446 29606004164 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $270,720 $270,720 10/12/2023 4:07:23PM Page 9 of 11 Checklist Exhibit " 7" Page 11 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606004368 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $272,720 $272,720 DOR_01 2023-00446 29606003987 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $350,280 $350,280 DOR_01 2023-00446 29606004180 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $270,720 $270,720 DOR_01 2023-00446 29606004384 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $355,280 $355,280 DOR_01 2023-00446 29606004009 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $268,720 $268,720 DOR_01 2023-00446 29606004203 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $270,720 $270,720 DOR 01 2023-00446 29606004407 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $273,720 $273,720 DOR 01 2023-00446 29606004025 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $268,720 $268,720 DOR 01 2023-00446 29606004229 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $353,280 $353,280 DOR 01 2023-00446 29606004423 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $273,720 $273,720 DOR 01 2023-00446 29606004041 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $268,720 $268,720 DOR 01 2023-00446 29606004245 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $271,720 $271,720 DOR 01 2023-00446 29606004449 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $273,720 $273,720 DOR 01 2023-00446 29606004067 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $351,280 $351,280 DOR 01 2023-00446 29606004261 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $271,720 $271,720 DOR_01 2023-00446 29606004465 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $356,280 $356,280 DOR_01 2023-00446 29606004083 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $269,720 $269,720 DOR_01 2023-00446 29606004287 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $271,720 $271,720 DOR_01 2023-00446 29606002124 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $355,360 $355,360 DOR_01 2023-00446 29606004106 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $269,720 $269,720 DOR_01 2023-00446 29606004300 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $354,280 $354,280 DOR_01 2023-00446 29606002182 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM MARRIOTT OWNERSHIP RESORT $264,160 $264,160 10/12/2023 4:07:23PM Page 10 of 11 Checklist Exhibit " 7" Page 12 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Guillermo Polanco 50 Bald Eagle Drive Marco Island, FL 34145 Petition Type Petition # Parcel # Notice Name Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00446 29606004122 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $269,720 $269,720 DOR_01 2023-00446 29606004326 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $272,720 $272,720 DOR_01 2023-00446 29606004148 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $352,280 $352,280 DOR_01 2023-00446 29606004342 NATHAN MANDLER, ESQ. 11:00 AM to 1:00 PM LAND TRUST NO 1082-0300-00, A $272,720 $272,720 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00574 75812520004 CRUZ JR, ARGELIO IRENE 11:00 AM to 1:00 PM CRUZ JR, ARGELIO IRENE $525,625 $478,664 Total Hearings Scheduled: 5 10/12/2023 4:07:23PM Page 11 of 11 Checklist Exhibit " 7" Page 13 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Guillermo Polanco 50 Bald Eagle Drive Marco Island, FL 34145 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/28/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00373 50940003285 STANTON-CLEMENT, TERRI L 9:00 AM to 11:00 AM STANTON-CLEMENT, TERRI L Total Hearings Scheduled: 1 Market Value Taxable Value $4,235,102 $4,180,102 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 14 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County, Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00528 50040360006 SHADE III, LESLIE N DEBRA C 1:00 PM to 3:00 PM SHADE III, LESLIE N DEBRA C $1,023,656 $121,604 Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01109 50033920000 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM DAVIS, JAY BRIAN, SHAWNA GEP $1,129,933 $1,129,933 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 15 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County, Florida Scheduled Hearings Marco Island, FL 34145 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00220 46621480005 HEINTZ, DENISE MARIE, MARBI 11:00 AM to 1:00 PM HEINTZ, DENISE MARIE, MARBEF $529,900 $378,851 Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 9 2023-00005 57732520005 DEROGATIS, DAVID V 9:00 AM to 11:00 AM DEROGATIS, DAVID V $593,537 $304,614 DOR 31 2023-00079 81545000241 MARGARET ANN KLASA REV TF 11:00 AM to 1:00 PM MARGARET ANN KLASA REV TRt $553,372 $353,921 Hearing Date: 11/212023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00414 56798120000 SALINE, JEFFERY J GAIL L 11:00 AM to 1:00 PM SALINE, JEFFERY J GAIL L $3,442,441 $2,716,080 DOR_01 2023-00443 58107440007 GSR 1, LLC 1:00 PM to 3:00 PM GSR 1, LLC $2,614,995 $2,614,995 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00289 58043200000 JOHN MCDONALD 11:00 AM to 1:00 PM LABELLE, BRETT E KATHLEEN E $1,838,327 $1,788,327 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00473 57190440002 BRIAN DEPOTTER 3:00 PM to 4:30 PM CANTERFIELD OF MARCO ISL LL $2,137,035 $2,137,035 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 3 Checklist Exhibit " 7" Page 16 of 133 2023 Collier VAB Checklist Exhibit "7" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County, Florida Marco Island, FL 34145 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00546 85000365524 SCOTT TYLER 1:00 PM to 3:00 PM WINN-DIXIE #729, SOUTHEASTEF $1,551,169 $1,526,169 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00315 56857160008 JOHN MCDONALD 11:00 AM to 1:00 PM KRAMM, STEVEN RICHARD, COL $1,422,855 $1,422,855 DOR 01 2023-00633 57676360004 ALAN R HANS TRUST 1:00 PM to 3:00 PM ALAN R HANS TRUST $4,525,112 $2,653,029 Hearing Date: 11/28/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00350 56781640005 VARIE, LYNN 9:00 AM to 11:00 AM VARIE, LYNN $1,582,699 $1,044,900 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00526 58049920009 HOUSFELD, JERROLD BRIAN, : 1:00 PM to 3:00 PM HOUSFELD, JERROLD BRIAN, SF $3,614,450 $3,564,450 Hearing Date: 12/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00258 57490940008 TIM HART 1:00 PM to 3:00 PM LB MARCO ISLAND LLC $2,365,642 $2,365,642 Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00605 56873280001 JOHN MCDONALD 11:00 AM to 1:00 PM KAPHUSMAN, JAMES G, MAUREE $1,450,780 $1,276,290 10/12/2023 4:07:23PM Page 2 of 3 Checklist Exhibit "7" Page 17 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County, Florida Marco Island, FL 34145 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00668 57376680000 LASFARGUES, ALAIN N PIERRE 1:00 PM to 3:00 PM LASFARGUES, ALAIN N PIERRE $2,051,272 $1,509,823 Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00361 57665760000 RICHARD M CASALE 2005 RV T 9:00 AM to 11:00 AM RICHARD M CASALE 2005 RV TRI $3,954,532 $1,481,428 Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00700 59130080006 BRIAN DEPOTTER 11:00 AM to 1:00 PM MARCO LAKESIDE INN LLC $629,723 $331,275 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01162 57490920002 ROLANDO WEST 11:00 AM to 1:00 PM 7-ELEVEN, INC, % RYAN LLC $1,147,102 $857,386 Hearing Date: 1/2/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-01152 56673640003 NEWCOMB, DOUGLAS 0 9:00 AM to 11:00 AM NEWCOMB, DOUGLAS O $1,599,462 $683,790 Total Hearings Scheduled: 19 10/12/2023 4:07:23PM Page 3 of 3 Checklist Exhibit " 7" Page 18 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/27/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00216 19135001745 JIM MOREY 11:00 AM to 1:00 PM WERNER, DAVID GEORGE, JANE Total Hearings Scheduled: 1 Market Value Taxable Value $7,297,583 $5,780,335 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 19 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00292 18413000003 JOHN MCDONALD 11:00 AM to 1:00 PM MUILENBERG, DAVID M ANGELP $4,739,323 $3,838,222 DOR 01 2023-00308 18365600001 JOHN MCDONALD 9:00 AM to 11:00 AM MURIEL J PARK LIVING TRUST, C $3,723,578 $3,086,839 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00304 18411520006 JOHN MCDONALD 11:00 AM to 1:00 PM DONATO, MARIO $4,760,968 $3,664,222 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 20 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Naples, 34S. Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00321 06286360005 DONALD BENNETT 9:00 AM to 11:00 AM CANDEA, ERLEND R COLETTE L $6,847,340 $6,847,340 Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00608 16050920001 HAIR RE CONSULTANTS INC 1:00 PM to 3:00 PM 339 DEVILS BIGHT LLC, % MICHA $7,864,012 $7,864,012 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00643 13037400000 BALL JR, DONALD RAY LINDA ( 11:00 AM to 1:00 PM BALL JR, DONALD RAY LINDA G, $11,137,044 $8,060,634 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00718 12781200007 HAIR REC INC 11:00 AM to 1:00 PM MADEJA, PETER C $7,793,884 $5,369,879 DOR 01 2023-00719 12781160008 HAIR REC INC 11:00 AM to 1:00 PM PETER C MADEJA TRUST $6,141,543 $6,141,543 Total Hearings Scheduled: 5 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 21 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/5/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00449 14450630003 EY LLP 11:00 AM to 1:00 PM OLP NAPLES LLC Total Hearings Scheduled: 1 Market Value Taxable Value $4,924,293 $3,865,322 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 22 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/7/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Market Value Taxable Value DOR_01 2023-00589 07040002702 FLANAGAN BILTON LLC C/O KY 9:00 AM to 11:00 AM HELIOS COLLIERS LLC, %ADLER $7,679,736 $6,430,629 DOR_01 2023-00590 07040002605 FLANAGAN BILTON LLC C/O KY 9:00 AM to 11:00 AM HELIOS COLLIERS LLC, % ADLEF $3,935,486 $3,311,902 DOR_01 2023-00591 07040002003 FLANAGAN BILTON LLC C/O KY 9:00 AM to 11:00 AM HELIOS COLLIERS LLC, %ADLER $6,864,704 $6,864,704 DOR_01 2023-00592 07040000607 FLANAGAN BILTON LLC C/O KY 11:00 AM to 1:00 PM HELIOS COLLIERS LLC, %ADLER $4,843,866 $4,744,073 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 23 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/14/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01084 20853750082 PROPERTY TAX CONSULTANT,' 11:00 AM to 1:00 PM VENETIAN CONDO LLC Total Hearings Scheduled: 1 Market Value Taxable Value $1,849,000 $1,772,650 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 24 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Naples, 34S. Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00581 12589000027 ALTUS GROUP US C/O ROB UN 1:00 PM to 3:00 PM NAPOLI OWNER LLC $12,184,928 $12,184,928 DOR 01 2023-00582 19010320004 ALTUS GROUP US C/O ROB UN 1:00 PM to 3:00 PM NAPOLI OWNER LLC $97,161,421 $97,161,421 Hearing Date: 12/712023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00603 07129001860 JOHN MCDONALD 11:00 AM to 1:00 PM SZELIGA, MACIEJ DOROTHY $1,394,850 $1,394,850 DOR 01 2023-00613 14047640008 955 NAPLES LLC / ROBERT GAF 1:00 PM to 3:00 PM 955 NAPLES LLC $15,236,705 $15,236,705 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00720 14026960000 405 FIFTH AVENUE S HOLDING: 11:00 AM to 1:00 PM 405 FIFTH AVENUE S HOLDINGS, $14,916,829 $10,430,444 Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00696 14032680002 BRIAN DEPOTTER 9:00 AM to 11:00 AM 512 MASS AVE PROPERTIES COI $4,970,912 $4,970,912 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01158 18160240006 ROLANDO WEST 9:00 AM to 11:00 AM 7-ELEVEN INC $2,671,347 $2,014,503 Hearing Date: 1/8/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 25 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 1/8/2024 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01171 11380280005 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM FIR MANAGEMENT LLC DOR_01 2023-01174 19110090001 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM CL NAPLES I LLC Total Hearings Scheduled: 9 Market Value Taxable Value $356,400 $355,509 $4,595,867 $4,595,867 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 26 of 133 2023 Collier VAB Checklist Exhibit "7" City of Naples Value Adjustment Board Gary Young Collier County, Florida 735 Eighth St. S. Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00392 14450000251 ROB UNKLE 11:00 AM to 1:00 PM NAPLES HOSPITALITY LTD PTNS $33,710,327 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $27,161,875 Page 1 of 1 Checklist Exhibit "7" Page 27 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Naples, 34S. Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00697 19015040004 BRIAN DEPOTTER 1:00 PM to 3:00 PM ONE SOUTH MAIN LLC, GORR Pf $2,324,656 $1,971,313 DOR 01 2023-00698 19015120005 BRIAN DEPOTTER 1:00 PM to 3:00 PM ONE SOUTH MAIN LLC, GORR Pf $970,721 $468,607 DOR 01 2023-00699 19015160007 BRIAN DEPOTTER 1:00 PM to 3:00 PM ONE SOUTH MAIN LLC, GORR Pf $3,996,149 $3,414,564 Hearing Date: 11/22/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00379 03500001221 O'CONNOR & ASSOCIATES 1:00 PM to 3:00 PM ROSE VISIONARY HOLDINGS LL( $564,290 $507,507 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00380 03500001247 O'CONNOR & ASSOCIATES 11:00 AM to 1:00 PM ROSE VISIONARY HOLDINGS LLC $661,475 $661,475 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00247 20440000019 TIM HART 9:00 AM to 11:00 AM TIB BANK OF THE KEYS, % CAPF $2,235,100 $1,854,494 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00583 19010520008 ALTUS GROUP US C/O ROB UN 1:00 PM to 3:00 PM NAPOLI OWNER LLC $3,298,859 $3,298,859 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 28 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young Collier County, Florida 735 Eighth St. S. Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00727 14044880007 TEMPEL SMITH TRUST, RIVA 0 1:00 PM to 3:00 PM TEMPEL SMITH TRUST, RIVA COI $3,196,127 $3,196,127 Hearing Date: 1/8/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01173 17915000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI REAL ESTATE LP $3,587,472 $3,587,472 Total Hearings Scheduled: 9 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 29 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/30/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_11 2023-00285 17645001680 KAREN A CULLEN TRUST 3:00 PM to 4:30 PM KAREN A CULLEN TRUST Total Hearings Scheduled: 1 Market Value Taxable Value $7,895,200 $7,895,200 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 30 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00518 16054880008 TODD TERRANEO 11:00 AM to 1:00 PM NEW MARKET NEAPOLITAN LLC $18,310,214 $17,887,448 DOR 01 2023-00519 16054800004 TODD TERRANEO 11:00 AM to 1:00 PM NEW MARKET NEAPOLITAN LLC $14,641,954 $14,641,954 Hearing Date: 10/26/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00145 17310680006 J. FRED BURSON 9:00 AM to 11:00 AM SOZIO, JOSEPH J GRACE $4,815,558 $3,641,600 Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00182 17412040007 COOK, TODD D LAURA L 9:00 AM to 11:00 AM COOK, TODD D LAURA L $17,488,232 $9,982,028 Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 04 2023-00028 02330680004 RUHE, MARK B MARIE G 9:00 AM to 11:00 AM RUHE, MARK B MARIE G $411,688 $327,712 Hearing Date: 11/212023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00357 16002880005 STEVENS, TODD J 9:00 AM to 11:00 AM STEVENS, TODD J $4,641,905 $4,280,305 DOR 01 2023-00411 12930760000 CHATER FAMILY TRUST 11:00 AM to 1:00 PM CHATER FAMILY TRUST $2,569,044 $2,519,044 DOR 01 2023-00429 16961600009 ZACHARY A LIEBETREU 11:00 AM to 1:00 PM SMALL, DAVID B ROBIN E $21,030,284 $20,980,284 Hearing Date: 11/7/2023 10/12/2023 4:07:23PM Page 1 of 7 Checklist Exhibit " 7" Page 31 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young 735 Eighth St. S. Collier County, Florida Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/712023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_31 2023-01261 16002880005 TODD STEVENS 9:00 AM to 11:00 AM STEVENS, TODD J $4,641,905 $4,280,305 DOR 11 2023-01262 16002880005 TODD STEVENS 9:00 AM to 11:00 AM TODD STEVENS $4,641,905 $4,280,305 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00311 14150650008 JOHN MCDONALD 1:00 PM to 3:00 PM TIMOTHY RUDIE TRUST $9,546,140 $5,057,800 DOR 01 2023-00312 14008960002 JOHN MCDONALD 1:00 PM to 3:00 PM MILLS, ROBERT G, MAUREEN MP $10,589,090 $8,820,835 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00463 11180480005 BRIAN DEPOTTER 1:00 PM to 3:00 PM SPIRIT MASTER FUNDING VII LLC $4,457,084 $4,457,084 DOR 01 2023-00464 11180080007 BRIAN DEPOTTER 1:00 PM to 3:00 PM SPIRIT MASTER FUNDING VII LLC $4,636,995 $4,636,995 DOR 01 2023-00465 20760280001 BRIAN DEPOTTER 1:00 PM to 3:00 PM MHH NAPLES HOLDINGS LLC, C/ $14,627,596 $14,627,596 DOR 01 2023-00472 20760560006 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLIP 4501 LLC $14,690,067 $14,690,067 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00542 85000747757 SCOTT TYLER 11:00 AM to 1:00 PM YARD HOUSE, C/O RYAN LLC $1,239,167 $1,214,167 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00284 12930520004 PIEKENBROCK JR, ROBERT J, : 9:00 AM to 11:00 AM PIEKENBROCK JR, ROBERT J, Sl $4,683,323 $4,633,323 10/12/2023 4:07:23PM Page 2 of 7 Checklist Exhibit " 7" Page 32 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Value Adjustment Board Gary Young Collier County, Florida 735 Eighth St. S. Scheduled Hearings Naples, FL 34102 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00302 14019920002 JOHN MCDONALD 11:00 AM to 1:00 PM KBP REALTY LLC, ATTN: REBEC( $2,067,304 $2,067,304 Hearing Date: 11/22/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00317 16005080006 JOHN MCDONALD 9:00 AM to 11:00 AM ARGYPOULOS, TRIANTAFILOS D, $2,699,322 $2,149,322 DOR 01 2023-00352 01831320000 JOHN MCDONALD 11:00 AM to 1:00 PM 1795 GORDON LLC, %TOM ROBE $7,448,100 $5,663,405 DOR 01 2023-00353 01831000003 JOHN MCDONALD 11:00 AM to 1:00 PM ROBERTS, MICHAEL MELODYA $6,771,000 $5,449,143 DOR 01 2023-00354 17412400003 JOHN MCDONALD 11:00 AM to 1:00 PM RUM ROW LLC $14,854,775 $14,854,775 DOR-01 2023-00355 02880560001 JOHN MCDONALD 1:00 PM to 3:00 PM ROBERTS, THOMAS KARIN $16,603,217 $16,603,217 DOR-01 2023-00740 13800160001 DAN LEONARD, JLL 9:00 AM to 11:00 AM NAPLES FL PROPCO LLC, %ALT( $7,076,183 $7,076,183 DOR-01 2023-00739 01783200003 MICHELE MARIE KELLY TRUST 9:00 AM to 11:00 AM MICHELE MARIE KELLY TRUST $17,476,334 $8,573,135 DOR-01 2023-00741 01783240005 933 18TH AVENUE SOUTH LLC, 11:00 AM to 1:00 PM 933 18TH AVENUE SOUTH LLC, i $12,663,493 $7,497,729 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00327 08560000623 DONALD BENNETT 9:00 AM to 11:00 AM COMAX PARTNERS LP, % BEECF $16,012,900 $8,045,585 DOR-01 2023-00328 08560000607 DONALD BENNETT 9:00 AM to 11:00 AM COMAX PARTNERS LP, % BEECF $13,397,050 $7,867,404 DOR 01 2023-00329 08560000584 DONALD BENNETT 9:00 AM to 11:00 AM COMAX PARTNERS LP, % BEECF $15,015,600 $8,817,961 DOR 01 2023-00330 16911040004 DONALD BENNETT 9:00 AM to 11:00 AM MONTGOMERY STREET REALTY $756,346 $551,223 DOR 01 2023-00331 16911080006 DONALD BENNETT 9:00 AM to 11:00 AM MONTGOMERY STREET REALTY $761,587 $554,479 DOR 01 2023-00332 16910600005 DONALD BENNETT 11:00 AM to 1:00 PM MONTGOMERY STREET REALTY $745,862 $543,855 DOR 01 2023-00334 15500320000 DONALD BENNETT 11:00 AM to 1:00 PM MONTGOMERY ST REALTY LLC $6,004,230 $3,414,209 10/12/2023 4:07:23PM Page 3 of 7 Checklist Exhibit " 7" Page 33 of 133 2023 Collier VAB Checklist Exhibit "T' City of Naples Value Adjustment Board Gary Young Collier County, Florida 735 Eighth St. S. Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00402 06282920009 RAYMOND J BONIFACE FAM TF 1:00 PM to 3:00 PM RAYMOND J BONIFACE FAM TRL $4,241,295 $1,812,889 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00248 20760400001 TIM HART 9:00 AM to 11:00 AM BRIXMOR PARK SHORE SC LLC, $39,603,057 $32,549,657 DOR 01 2023-00395 12782360001 CARL W SUAREZ AND SUSAN L 1:00 PM to 3:00 PM CARL W SUAREZ AND SUSAN AI` $2,772,917 $1,220,196 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00524 18412400002 KENLYN T GRETZ FAM TRUST; 1:00 PM to 3:00 PM KENLYN T GRETZ FAM TRUST 2C $7,630,000 $3,201,243 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00570 16962160001 LINNEMAN, CHRISTOPHER M, F 11:00 AM to 1:00 PM LINNEMAN, CHRISTOPHER M, KP $15,314,352 $15,264,352 DOR 01 2023-00579 12982160001 ARCHER C GILLESPIE REVOC l 1:00 PM to 3:00 PM ARCHER C GILLESPIE REVOC TF $5,075,744 $3,235,541 DOR 01 2023-00674 16054520009 MARINO, RICHARD A, SUSAN F 11:00 AM to 1:00 PM MARINO, RICHARD A, SUSAN F C $2,663,548 $2,613,548 Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00586 14017360004 DCRE LLLP 9:00 AM to 11:00 AM DCRE LLLP $9,511,950 $7,259,501 DOR 01 2023-00606 17011160003 JOHN MCDONALD 11:00 AM to 1:00 PM ASKAR, KOUSAY S $17,553,033 $9,251,708 DOR 01 2023-00607 17412840003 HAIR RE CONSULTANTS INC 11:00 AM to 1:00 PM 3000 RUM ROW LLC $32,083,450 $21,463,773 10/12/2023 4:07:23PM Page 4 of 7 Checklist Exhibit "T' Page 34 of 133 2023 Collier VAB Checklist Exhibit " 7" City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/7/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Market Value DOR_01 2023-00614 10760004789 KEEWAYDIN ISLAND, DEVELOP 1:00 PM to 3:00 PM KEEWAYDIN ISLAND, DEVELOPN $530,510 DOR_01 2023-00615 10760004802 KEEWAYDIN ISLAND, DEVELOP 1:00 PM to 3:00 PM KEEWAYDIN ISLAND, DEVELOPN $859,182 DOR_01 2023-00616 10760004828 KEEWAYDIN ISLAND, DEVELOP 1:00 PM to 3:00 PM KEEWAYDIN ISLAND, DEVELOPN $903,862 DOR_01 2023-00617 10760004844 KEEWAYDIN ISLAND, DEVELOP 1:00 PM to 3:00 PM KEEWAYDIN ISLAND, DEVELOPN $921,790 Hearing Date: 12/812023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Taxable Value $530,510 $859,182 $903,862 $921,790 DOR_01 2023-00618 10760004860 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $909,417 $909,417 DOR_01 2023-00619 10760004886 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $629,722 $629,722 DOR_01 2023-00620 10760004925 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $964,251 $964,251 DOR_01 2023-00621 10760004941 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $966,772 $966,772 DOR_01 2023-00622 10760004967 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $916,147 $916,147 DOR_01 2023-00623 10760004983 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $923,981 $923,981 DOR_01 2023-00624 10760005063 KEEWAYDIN ISLAND, DEVELOP 11:00 AM to 1:00 PM KEEWAYDIN ISLAND, DEVELOPN $434,662 $434,662 DOR_01 2023-00627 16960480000 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM DENISE C COLE LIVING TRUST $13,678,761 $9,380,855 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00584 14024160006 338 4TH AVE NORTH LLC 9:00 AM to 11:00 AM 338 4TH AVE NORTH LLC $5,587,552 $3,417,623 DOR 01 2023-00639 15956440000 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $2,161,576 $2,161,576 Hearing Date: 12/13/2023 10/12/2023 4:07:23PM Page 5 of 7 Checklist Exhibit " 7" Page 35 of 133 2023 Collier VAB Checklist Exhibit "T' City of Naples Gary Young 735 Eighth St. S. Naples, FL 34102 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/13/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Market Value Taxable Value DOR_01 2023-00686 12734640009 FRENCH, GLENN EUGENE 11:00 AM to 1:00 PM FRENCH, GLENN EUGENE $3,764,081 $1,506,217 DOR_01 2023-00715 16055480009 CULP, JONATHAN WHITNEY 11:00 AM to 1:00 PM CULP, JONATHAN WHITNEY $3,099,105 $3,099,105 DOR_01 2023-00721 14011720006 405 FIFTH AVENUE S HOLDING 1:00 PM to 3:00 PM PETTIT SQUARE HOLDINGS LLC, $5,921,792 $5,921,792 DOR_01 2023-00726 14600360000 TEMPEL SMITH TRUST, RIVA C, 1:00 PM to 3:00 PM TEMPLE SMITH SR TRUST $14,309,280 $12,468,515 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00781 17210200007 Ander Solupe 9:00 AM to 11:00 AM YUNG, MARTHA $31,238,763 $16,543,823 DOR_01 2023-00735 10760005005 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $1,251,032 $1,251,032 DOR_01 2023-00743 10760005021 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $459,040 $459,040 DOR_01 2023-00744 10760005047 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $436,567 $436,567 DOR_01 2023-00745 10760005089 KEEWAYDIN ISLAND, DEVELOP 9:00 AM to 11:00 AM KEEWAYDIN ISLAND, DEVELOPN $433,301 $433,301 DOR_01 2023-01056 03280080009 KEEWAYDIN MARINA LLC ROBE 11:00 AM to 1:00 PM KEEWAYDIN MARINA LLC $3,996,473 $3,996,473 DOR_01 2023-01080 06232680001 GULLAPALLI, RABIKA, SUDHAK 11:00 AM to 1:00 PM GULLAPALLI, RABIKA, SUDHAKEI $5,708,416 $3,896,504 DOR_01 2023-01081 16007320007 T SCOTT HUGHES TERRY HUC 11:00 AM to 1:00 PM T SCOTT HUGHES $2,264,045 $2,214,045 Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01110 12832640008 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM HARTZELL, KEVIN P $2,861,505 $1,231,819 DOR 01 2023-01111 12783480003 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM KEATON, ROGER M, SUNNY KEA $2,860,080 $1,194,252 Hearing Date: 12/19/2023 10/12/2023 4:07:23PM Page 6 of 7 Checklist Exhibit "T' Page 36 of 133 2023 Collier VAB Checklist Exhibit "7" City of Naples Value Adjustment Board Gary Young Collier County, Florida 735 Eighth St. S. Scheduled Hearings Naples, 34S. City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00681 14031280005 BRIAN DEPOTTER 9:00 AM to 11:00 AM 575 13TH AVE S NOMINEE TRUS- $3,533,707 $2,111,65E Hearing Date: 1/2/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01153 12831640009 DUSZYNSKI HAY FAMILY TRUS 11:00 AM to 1:00 PM DUSZYNSKI HAY FAMILY TRUST $5,428,643 $5,088,495 Hearing Date: 1/8/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01172 17012520008 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM DVM PROPERTY LLC $28,436,767 $19,685,771 Total Hearings Scheduled: 75 10/12/2023 4:07:23PM Page 7 of 7 Checklist Exhibit "7" Page 37 of 133 2023 Collier VAB Checklist Exhibit " 7" Everglades City Value Adjustment Board Howie Grimm PO Box 110 Collier County, Florida Everglades City, FL 34139 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00271 83480000427 SABRINA W ROBINSON, ESQ. 9:00 AM to 11:00 AM ROMANELLI, PIETRO ELENA $279,790 $279,790 Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00709 84090200166 BRIAN DEPOTTER 1:00 PM to 3:00 PM JUNGLE ERVS LLC $200,874 $200,874 Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00704 83540240004 BRIAN DEPOTTER 11:00 AM to 1:00 PM EVERGLADES AIRBOAT RESORT $590,843 $233,879 DOR-01 2023-00705 83540360007 BRIAN DEPOTTER 11:00 AM to 1:00 PM JUNGLE ERVS LLC $1,385,351 $626,331 DOR 01 2023-00706 83540601009 BRIAN DEPOTTER 1:00 PM to 3:00 PM MADHAV GROUP LLC $380,669 $162,219 DOR 01 2023-00707 83540604006 BRIAN DEPOTTER 1:00 PM to 3:00 PM MADHAV GROUP LLC $412,720 $161,345 DOR 01 2023-00708 83740420006 BRIAN DEPOTTER 1:00 PM to 3:00 PM IVEY HOUSE LLC $3,258,512 $2,946,921 Total Hearings Scheduled: 7 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 38 of 133 2023 Collier VAB Checklist Exhibit " 7" Immokalee Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/21/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01156 00136441805 ROLANDO WEST 9:00 AM to 11:00 AM 7-ELEVEN INC Total Hearings Scheduled: 1 Market Value Taxable Value $1,843,108 $922,317 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 39 of 133 2023 Collier VAB Checklist Exhibit " 7" Immokalee Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00503 00084040002 BRENDAN LYNCH 11:00 AM to 1:00 PM OAK ST INVSMT GRADE NET LEA $4,434,426 $3,949,044 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00544 85000089790 SCOTT TYLER 11:00 AM to 1:00 PM WINN-DIXIE STORES INC #751, S $2,322,753 $2,297,753 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00557 00085040001 DAVID PICHLER 9:00 AM to 11:00 AM 1102 IMMOKALEE LLC, % CVS #3 $1,941,815 $1,838,827 DOR 01 2023-00553 63858360007 B B CASH GROCERY STORES 11:00 AM to 1:00 PM B B CASH GROCERY STORES IN $442,499 $242,474 DOR-01 2023-00554 52650040002 B B CASH GROCERY STORES 11:00 AM to 1:00 PM NEBRASKA AVE CORP, % B B C/ $521,495 $294,911 DOR 01 2023-00555 00073320005 B B CASH GROCERY STORES 11:00 AM to 1:00 PM HANDY FOOD STORES INC, % H/ $733,649 $348,315 DOR 01 2023-00556 77160120002 B B CASH GROCERY STORES 11:00 AM to 1:00 PM HANDY FOOD STORE INC, % HAP $442,263 $224,905 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00532 00126120000 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM IMMOKALEE APARTMENTS LLC $5,728,982 $5,162,986 Total Hearings Scheduled: 8 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 40 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/16/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00510 24825000041 BRENDAN LYNCH 1:00 PM to 3:00 PM A C MAYER MAYER S, COLLIER B Total Hearings Scheduled: 1 Market Value Taxable Value $3,782,933 $2,515,725 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 41 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00405 38332360008 HOLLY MADDEN C/O ALTUS GR 9:00 AM to 11:00 AM NAPLES HMA INC, % ALTUS GRC $32,375,544 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $32,375,544 Page 1 of 1 Checklist Exhibit " 7" Page 42 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00734 38229440002 2061 SANTA BARBARA BLVD LL 1:00 PM to 3:00 PM 2061 SANTA BARBARA BLVD LLC $741,250 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $741,250 Page 1 of 1 Checklist Exhibit " 7" Page 43 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/26/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00095 81194006586 ROBERTSON, LORI 1:00 PM to 3:00 PM ROBERTSON, LORI $299,988 $201,969 Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00588 33155000029 FLANAGAN BILTON LLC C/O KY 9:00 AM to 11:00 AM BCHD PARTNERS II LLC, % HAILS $10,956,098 $10,956,098 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 44 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/11/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00632 00256480005 ROBERT RIBAR C/O THE STALL 9:00 AM to 11:00 AM KNICKERBOCKER PROPERTIES Total Hearings Scheduled: 1 Market Value Taxable Value $54,210,957 $35,785,753 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 45 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_02 2023-00651 85000558632 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART SUPERCENTER #505 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00637 62030900228 SOPHIA SEIME 1:00 PM to 3:00 PM PRO RESOURCE RESRC DEV IN( Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01093 59712000488 WAL-MART STORES EAST LP, ° 1:00 PM to 3:00 PM WAL-MART STORES EAST LP, % 1 Total Hearings Scheduled: 3 Market Value Taxable Value $2,631,817 $2,606,817 $1,712,500 $1,573,622 $20,445,371 $20,445,371 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 46 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01165 63104280006 ROLANDO WEST 1:00 PM to 3:00 PM 7-ELEVEN, INC, % RYAN LLC $1,647,294 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $596,486 Page 1 of 1 Checklist Exhibit "7" Page 47 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00659 62253720007 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM SAGAMORE CAPITAL LLC $405,364 $288,204 DOR 01 2023-00660 62256440009 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM SAGAMORE CAPITAL LLC $418,264 $290,158 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00656 62103120003 PATRICK DOWLING - TAXPROP 11:00 AM to 1:00 PM SAGAMORE CAPITAL LLC $428,073 $319,007 DOR 01 2023-00657 62103160005 PATRICK DOWLING - TAXPROP 11:00 AM to 1:00 PM SAGAMORE CAPITAL LLC $428,073 $319,007 DOR 01 2023-00658 62253680008 PATRICK DOWLING - TAXPROP 11:00 AM to 1:00 PM SAGAMORE CAPITAL LLC $405,364 $288,204 Total Hearings Scheduled: 5 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 48 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/26/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00193 00394160009 CHRISTOPHER M. BATES 11:00 AM to 1:00 PM NEPTUNE NAPLES LLLP Total Hearings Scheduled: 1 Market Value Taxable Value $8,480,063 $8,480,063 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 49 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/26/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00196 81076000066 ERNST & YOUNG LLC 1:00 PM to 3:00 PM MURPHY OIL USA INC $2,011,558 $1,350,217 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00650 85000614673 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART SUPERCENTER #341$3,236,194 $3,211,194 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01094 81076000040 WAL-MART STORES EAST LP, ° 1:00 PM to 3:00 PM WAL-MART STORES EAST LP, % 1 $20,544,237 $20,544,237 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 50 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00600 67181600003 STOUT, CHRISTOPHER J, RACF 9:00 AM to 11:00 AM STOUT, CHRISTOPHER J, RACHE $9,644,997 $9,497,904 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00640 67231240009 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $2,769,436 $2,769,436 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01058 67287600004 HOLES, JARED F, PALOMA HUE 11:00 AM to 1:00 PM HOLES, JARED F, PALOMA HUER $5,523,432 $3,738,236 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 51 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01169 00242360003 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM NAPLES J AUTOMOTIVE MGMT L $13,962,300 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $13,962,300 Page 1 of 1 Checklist Exhibit " 7" Page 52 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 10/23/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00387 24755002504 BETTENCOURT TAX ADVISORS 3:00 PM to 4:30 PM NAPLES LIVINGSTON LLC Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00587 00293400006 FLANAGAN BILTON LLC C/O KY 9:00 AM to 11:00 AM SOUTHWIND VILLAGE MHC LLC Total Hearings Scheduled: 2 Market Value Taxable Value $99,111,257 $99,111,257 $11,831,093 $8,218,007 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 53 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 10/26/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00108 74937502021 DICKINSON, THOMAS E CARLY 3:00 PM to 4:30 PM DICKINSON, THOMAS E CARLYF Hearing Date: 11/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_31 2023-00109 74937502021 DICKINSON, THOMAS E CARLY 1:00 PM to 3:00 PM DICKINSON, THOMAS E CARLYF Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01053 66035003964 KEZESKE, RONALD ASCHLEY 9:00 AM to 11:00 AM KEZESKE, RONALD ASCHLEY Total Hearings Scheduled: 3 Market Value Taxable Value $1,309,942 $1,265,556 $1,309,942 $1,265,556 $1,364,476 $938,625 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 54 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00287 47780006866 JOHN MCDONALD 9:00 AM to 11:00 AM OWCZARZ, ALEKSANDER MARY $719,557 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $0 Page 1 of 1 Checklist Exhibit " 7" Page 55 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00221 00168040106 MICHAEL C. JOYCE, DELOITTE 11:00 AM to 1:00 PM TRAIL BOULEVARD LLLP, % EXTF $7,692,117 $5,557,255 DOR 01 2023-00222 00168042706 MICHAEL C. JOYCE, DELOITTE 11:00 AM to 1:00 PM TRAIL BOULEVARD LLP, C/O EXT $10,102,762 $7,019,665 Hearing Date: 11/2/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00371 29505006700 TOMSIC, LAWRENCE W 9:00 AM to 11:00 AM TOMSIC, LAWRENCE W $1,234,945 $1,234,945 Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00468 56339011769 BRIAN DEPOTTER 9:00 AM to 11:00 AM MAGNOLIA SQUARE APARTMEN $62,966,377 $62,966,377 DOR 01 2023-00469 56339011662 BRIAN DEPOTTER 9:00 AM to 11:00 AM MAGNOLIA SQUARE APARTMEN $38,357,089 $38,357,089 Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00432 46690000102 THB SERVICES, LLC 11:00 AM to 1:00 PM LAKE MICHIGAN CREDIT UNION $1,964,842 $1,841,098 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00307 23932000184 JOHN MCDONALD 9:00 AM to 11:00 AM MARY KATHLEEN ABBOUD TRUE $10,923,393 $8,770,181 Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 7 Checklist Exhibit " 7" Page 56 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00504 00177000205 BRENDAN LYNCH 11:00 AM to 1:00 PM CHARLESMEAD MERIDIAN LLC E $5,967,108 $5,050,738 DOR 01 2023-00506 00236320004 BRENDAN LYNCH 11:00 AM to 1:00 PM EKL PROPERTIES LLC, WALGREI $6,090,503 $5,434,886 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00549 85000678169 SCOTT TYLER 1:00 PM to 3:00 PM TRADERS JOE S, ATTN: TAX DEF $752,947 $727,947 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00238 00167800004 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPES LL $38,866,556 $38,866,556 DOR 01 2023-00239 00168042308 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPES LL $17,796,562 $17,796,562 DOR 01 2023-00240 00168042405 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $3,139,836 $3,139,836 DOR 01 2023-00241 00168042502 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $2,521,252 $2,521,252 DOR 01 2023-00242 00168042609 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $11,532,268 $11,532,268 DOR 01 2023-00243 00168047002 TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $4,882,560 $4,882,560 DOR 01 2023-00559 34569500127 DAVID PICHLER 9:00 AM to 11:00 AM JFN 2375, LLC, C/O #5187-01 $4,428,118 $3,358,344 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00628 67343600003 URREA FAMILY TRUST 1:00 PM to 3:00 PM URREA FAMILY TRUST $2,110,046 $1,395,314 Hearing Date: 12/5/2023 10/12/2023 4:07:23PM Page 2 of 7 Checklist Exhibit "7" Page 57 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00474 56339010142 BRIAN DEPOTTER 1:00 PM to 3:00 PM MAGNOLIA SQUARE APARTMEN $4,788,120 $3,862,417 DOR 01 2023-00475 56339010126 BRIAN DEPOTTER 1:00 PM to 3:00 PM MAGNOLIA SQUARE APARTMEN' $2,780,880 $2,243,243 Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00712 00236440007 BRIAN DEPOTTER 1:00 PM to 3:00 PM OASIS NAPLES APARTMENTS ILL $31,169,027 $28,580,827 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-01155 00167480000 ROLANDO WEST 9:00 AM to 11:00 AM 1291 REALTY LLC $3,711,504 $2,114,060 DOR 01 2023-01160 29331190709 ROLANDO WEST 11:00 AM to 1:00 PM CREEKSIDE WEST INC, % RYAN $3,576,438 $2,133,170 Hearing Date: 1/8/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01175 60204250188 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM FIR MANAGEMENT LLC $392,160 $392,160 Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01179 64539004348 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01180 64539004429 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $126,360 $98,010 DOR 01 2023-01181 64539004461 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01182 64539004526 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $181,010 $136,825 10/12/2023 4:07:23PM Page 3 of 7 Checklist Exhibit " 7" Page 58 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01183 64539004746 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $126,360 $98,010 DOR_01 2023-01184 64539004827 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR_01 2023-01185 64539004908 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $128,360 $100,430 DOR_01 2023-01186 64539004940 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR_01 2023-01187 64539004966 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR_01 2023-01188 64539004982 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01192 64539005004 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01193 64539005062 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $126,360 $98,010 DOR 01 2023-01194 64539005101 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01195 64539005127 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01196 64539005266 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR 01 2023-01197 64539005305 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01198 64539005321 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR 01 2023-01199 64539005389 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01200 64539005444 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR_01 2023-01201 64539005486 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $207,290 $159,311 DOR_01 2023-01202 64539005525 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR_01 2023-01203 64539005541 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR_01 2023-01204 64539005622 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR_01 2023-01205 64539005745 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR_01 2023-01206 64539005761 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR_01 2023-01207 64539005949 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 10/12/2023 4:07:23PM Page 4 of 7 Checklist Exhibit " 7" Page 59 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01208 64539006029 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR_01 2023-01209 64539006045 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR_01 2023-01210 64539006061 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR_01 2023-01211 64539006087 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR 01 2023-01212 64539006142 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR 01 2023-01213 64539006168 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR 01 2023-01214 64539006184 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01215 64539006320 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR 01 2023-01216 64539006388 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR 01 2023-01217 64539006540 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR 01 2023-01218 64539006621 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR 01 2023-01219 64539006744 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $150,200 $117,370 DOR 01 2023-01220 64539006841 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR 01 2023-01221 64539006906 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01222 64539006922 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR 01 2023-01223 64539006948 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR_01 2023-01224 64539007002 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $207,290 $159,311 DOR_01 2023-01225 64539007028 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR_01 2023-01226 64539007109 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $126,360 $98,010 DOR_01 2023-01227 64539007183 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR_01 2023-01228 64539007222 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR_01 2023-01229 64539007248 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $187,010 $144,085 10/12/2023 4:07:23PM Page 5 of 7 Checklist Exhibit " 7" Page 60 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01230 64539007264 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $128,360 $100,430 DOR_01 2023-01231 64539007280 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,360 $107,690 DOR_01 2023-01232 64539007303 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $128,360 $100,430 DOR_01 2023-01233 64539007329 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,360 $107,690 DOR_01 2023-01234 64539007345 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR_01 2023-01235 64539007361 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $187,010 $144,085 DOR_01 2023-01236 64539007387 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01237 64539007400 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR 01 2023-01238 64539007426 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $205,290 $156,891 DOR 01 2023-01239 64539007468 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,855 $144,800 DOR 01 2023-01240 64539007484 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $198,855 $152,060 DOR 01 2023-01241 64539007507 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR 01 2023-01242 64539007523 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR 01 2023-01243 64539007565 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $207,290 $159,311 DOR 01 2023-01244 64539007581 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $194,855 $147,220 DOR_01 2023-01245 64539007604 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $200,855 $154,480 DOR_01 2023-01246 64539007620 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $148,200 $114,950 DOR_01 2023-01247 64539007646 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $154,200 $122,210 DOR_01 2023-01248 64539007701 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $150,200 $117,370 DOR_01 2023-01249 64539007727 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $156,200 $124,630 DOR_01 2023-01250 64539007743 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $150,200 $117,370 DOR_01 2023-01251 64539007785 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $179,010 $134,405 10/12/2023 4:07:23PM Page 6 of 7 Checklist Exhibit " 7" Page 61 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01252 64539007808 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $185,010 $141,665 DOR_01 2023-01253 64539007866 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $126,360 $98,010 DOR_01 2023-01254 64539007905 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $179,010 $134,405 DOR 01 2023-01255 64539007921 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $185,010 $141,665 DOR 01 2023-01256 64539007947 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $181,010 $136,825 DOR 01 2023-01257 64539008001 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,360 $107,690 DOR 01 2023-01258 64539008069 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $181,010 $136,825 Total Hearings Scheduled: 101 10/12/2023 4:07:23PM Page 7 of 7 Checklist Exhibit " 7" Page 62 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/15/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01112 00390640002 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM RKDAVIS REAL EST HOLDINGS L Total Hearings Scheduled: 1 Market Value Taxable Value $1,661,985 $1,661,985 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 63 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00455 51393520000 BRIAN DEPOTTER 1:00 PM to 3:00 PM MCKITTRICK, ELENA, ROBERT El $1,034,442 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $1,034,442 Page 1 of 1 Checklist Exhibit " 7" Page 64 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/30/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_31 2023-00013 40578680006 ROBINS, JANICE A, KENNETH E 1:00 PM to 3:00 PM ROBINS, JANICE A, KENNETH E F Total Hearings Scheduled: 1 Market Value Taxable Value $463,995 $292,645 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 65 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00200 60505000105 VICKS III, DWIGHT E, JUDITH V 3:00 PM to 4:30 PM VICKS III, DWIGHT E, JUDITH V S' $946,520 $687,873 DOR 01 2023-00296 76960002648 JOHN MCDONALD 1:00 PM to 3:00 PM LEVY REIS, IGOR $3,428,080 $3,330,529 Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 15 2023-00001 22350004129 ORLIKOFF, CHRISTA E 9:00 AM to 11:00 AM ORLIKOFF, CHRISTA E $117,306 $51,606 Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00270 00152240006 SABRINA W ROBINSON, ESQ. 9:00 AM to 11:00 AM TRI I ASSOC LLC $17,454,398 $13,523,149 Hearing Date: 11/2/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00383 22510101147 COCKRELL II, DALE KETE KARI 9:00 AM to 11:00 AM COCKRELL II, DALE KETE KAREI $6,030,438 $5,980,438 Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00490 00144680001 BRIAN DEPOTTER 11:00 AM to 1:00 PM NAPLES AMBERLEY LLC $37,865,893 $18,515,011 DOR 01 2023-00507 00154560807 BRENDAN LYNCH 1:00 PM to 3:00 PM JWB COMPANY I LLC $6,008,771 $5,667,266 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 3 Checklist Exhibit " 7" Page 66 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00649 85000246180 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART STORES EAST LP #14 $1,805,648 $1,780,648 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00195 00153280007 LUCAS CLARY, RYAN 9:00 AM to 11:00 AM CEMEX CONSTRUCTION MATERI $5,117,701 $4,649,434 DOR 01 2023-00597 22510101121 BRANCH, HOMER PATRICIA 9:00 AM to 11:00 AM BRANCH, HOMER PATRICIA $6,574,909 $6,524,909 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00393 00158800000 ROB UNKLE 1:00 PM to 3:00 PM GUEST SERVICES CO OF VIRGIN $13,320,726 $11,400,213 DOR_01 2023-00400 59960010301 BELL, WILLIAM BRADLEY TADE 1:00 PM to 3:00 PM BELL, WILLIAM BRADLEY TADE 1 $2,843,991 $2,843,991 DOR 01 2023-00514 22510100122 STAHL FAMILY TRUST 1:00 PM to 3:00 PM STAHL FAMILY TRUST $7,032,083 $6,982,083 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00440 00154560108 TEDDYS LAND JOINT VENTURE 11:00 AM to 1:00 PM TEDDYS LAND JOINT VENTURE L $3,135,385 $3,135,385 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00737 22501500906 MULLADY JR, RAYMOND G, ME 9:00 AM to 11:00 AM MULLADY JR, RAYMOND G, MELI $2,196,145 $2,146,145 DOR 01 2023-01095 00157481501 WAL-MART STORES EAST LP, ° 1:00 PM to 3:00 PM WAL-MART STORES EAST LP, % 1 $13,991,450 $13,991,450 Hearing Date: 12/15/2023 10/12/2023 4:07:23PM Page 2 of 3 Checklist Exhibit "7" Page 67 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01106 48074800007 SOFIA MANSUROVA 11:00 AM to 1:00 PM 723 PARK AVE LLC $810,842 Total Hearings Scheduled: 17 10/12/2023 4:07:23PM Taxable Value $810,842 Page 3 of 3 Checklist Exhibit " 7" Page 68 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/26/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00146 22670703906 J. FRED BURSON 9:00 AM to 11:00 AM SOZIO, JOSEPH J GRACE Total Hearings Scheduled: 1 Market Value Taxable Value $854,740 $592,205 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 69 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/21/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00638 78534003725 DENNIS OKLAK 1:00 PM to 3:00 PM OKLAK, DENNIS D DONNA M Total Hearings Scheduled: 1 Market Value Taxable Value $11,316,007 $8,054,375 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 70 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00223 00275280008 DELOITTE TAX, LLP 1:00 PM to 3:00 PM WASTE SERVICES OF FLORIDA 1 $1,675,621 $1,312,218 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00245 00275240006 TIM HART 9:00 AM to 11:00 AM TAMIAMI FORD INC $4,807,160 $3,705,429 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 71 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00179 27635720000 389 HERON AVENUE LLC 11:00 AM to 1:00 PM 389 HERON AVENUE LLC $2,733,719 $1,156,010 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00381 27584160009 O'CONNOR & ASSOCIATES 11:00 AM to 1:00 PM KHAYAT, CHRISTIAN M TWYLA C $2,702,423 $1,610,679 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00572 27583280003 METRO 2B LLC 11:00 AM to 1:00 PM METRO 2B LLC $2,726,113 $2,726,113 Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00644 27585440003 PALADINO, FRANCIS, CLAUDIA 11:00 AM to 1:00 PM PALADINO,, FRANCIS, CLAUDIA S $2,765,745 $1,160,424 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00669 27582080000 COLLINS FAMILY TRUST 9:00 AM to 11:00 AM COLLINS FAMILY TRUST $2,637,890 $993,531 DOR-01 2023-00677 27636200008 MROCZKOWSKI, ANDREJ, JOAP 9:00 AM to 11:00 AM MROEZKOWSKI, ANDREJ, JOANI, $2,631,656 $1,606,860 DOR 01 2023-00722 27634160001 BOLL INVESTMENTS LLC 1:00 PM to 3:00 PM BOLL INVESTMENTS LLC $2,524,800 $935,088 DOR 01 2023-00723 27637400001 BOLL INVESTMENTS LLC 1:00 PM to 3:00 PM BOLL INVESTMENTS LLC $2,524,800 $915,058 Hearing Date: 1/2/2024 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit "7" Page 72 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 1/2/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01282 27581400005 STERGIOS TALLIDES 9:00 AM to 11:00 AM STERGIOS TALLIDES $5,633,906 DOR 01 2023-01273 27587440001 FYHR, SVEN MAGNUS PAULA 9:00 AM to 11:00 AM FYHR, SVEN MAGNUS PAULA $4,687,107 Total Hearings Scheduled: 10 10/12/2023 4:07:23PM Taxable Value $5,633,906 $3,062,862 Page 2 of 2 Checklist Exhibit "7" Page 73 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/4/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_11 2023-00370 22726000948 HOUK, RYAN PATRICK DEBOR 9:00 AM to 11:00 AM HOUK, RYAN PATRICK DEBORAI Total Hearings Scheduled: 1 Market Value Taxable Value $1,095,933 $890,962 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 74 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/6/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_50 2023-00372 78620120004 KRAUS, RUDOLPH J TARAA 11:00 AM to 1:00 PM KRAUS, RUDOLPH J TARAA Total Hearings Scheduled: 1 Market Value Taxable Value $1,045,280 $505,908 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 75 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00190 54751520005 CHARLES B. CAPPS, ESQ. 9:00 AM to 11:00 AM PATRAS-VENETIS, JOANNE, THC $5,267,546 $3,107,500 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00599 54753400000 SEMELSBERGER, KEN D, CLAU 9:00 AM to 11:00 AM SEMELSBERGER, KEN D, CLAUD $10,532,907 $8,208,276 Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00573 22910000123 ZACHARY A LIEBETREU 11:00 AM to 1:00 PM WATKINS, FREDERICK A WILMA $17,197,478 $17,197,478 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00714 54750600007 ZACHARY A LIEBETREU 11:00 AM to 1:00 PM 105 BONAIRE LANE LLC $10,061,563 $10,061,563 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 76 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/19/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01149 22510009809 SUSAN D FAWCETT 1:00 PM to 3:00 PM SUSAN D FAWCETT Total Hearings Scheduled: 1 Market Value Taxable Value $6,236,918 $6,186,918 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 77 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00484 55851360009 BRIAN DEPOTTER 9:00 AM to 11:00 AM HEMPHILL FAMILY L C $797,021 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $465,866 Page 1 of 1 Checklist Exhibit "7" Page 78 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/3/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00485 69650160001 BRIAN DEPOTTER 11:00 AM to 1:00 PM NAPLES 3101 PLACE LLC, NAPLE DOR_01 2023-00486 69650080000 BRIAN DEPOTTER 11:00 AM to 1:00 PM NAPLES 3101 PLACE LLC, NAPLE Total Hearings Scheduled: 2 Market Value Taxable Value $33,343,405 $25,231,931 $59,195,874 $42,732,600 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 79 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 1/2/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01274 27483360007 CHRISTOPHER JOHNSON 9:00 AM to 11:00 AM CHRISTOPHER JOHNSON $4,266,268 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $3,145,128 Page 1 of 1 Checklist Exhibit " 7" Page 80 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01099 29820101542 ALBANIS, PANAGIOTIS 9:00 AM to 11:00 AM ALBANIS, PANAGIOTIS $981,614 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $981,614 Page 1 of 1 Checklist Exhibit " 7" Page 81 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/1/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00250 28440000024 TIM HART 11:00 AM to 1:00 PM PS FLORIDA ONE INC Total Hearings Scheduled: 1 Market Value Taxable Value $12,880,903 $9,751,272 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 82 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00520 29520002501 TODD TERRANEO 11:00 AM to 1:00 PM NEW MARKET - CROSSROADS LI Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00406 80670080001 HOLLY MADDEN C/O ALTUS GR 11:00 AM to 1:00 PM NAPLES HMA INC, % ALTUS GRC Total Hearings Scheduled: 2 Market Value Taxable Value $24,409,554 $24,409,554 $59,211,767 $59,211,767 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 83 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00662 53360000483 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM PROGRESS RES BORROWER 2 L $435,559 $307,799 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01167 64700625608 ROLANDO WEST 1:00 PM to 3:00 PM 7 ELEVEN INC, ONE ARTS PLAZA $2,033,008 $1,536,310 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 84 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00457 77020002804 BRIAN DEPOTTER 11:00 AM to 1:00 PM SUNCOAST INV 1 LLC $2,160,265 $1,701,004 DOR 01 2023-00458 00244280000 BRIAN DEPOTTER 11:00 AM to 1:00 PM 21-S LLC $1,564,836 $965,294 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00244 00243040005 TIM HART 9:00 AM to 11:00 AM PIEDMONT FGIM NAPLES PINE, F $4,202,134 $4,202,134 Hearing Date: 12/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00680 00241360004 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM 1673 PINE RIDGE NAPLES LLC $2,149,695 $2,149,695 Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00688 00247600001 BRIAN DEPOTTER 9:00 AM to 11:00 AM 6001 TAYLOR LLC $1,483,069 $996,931 DOR 01 2023-00689 00251920007 BRIAN DEPOTTER 9:00 AM to 11:00 AM 6001 TAYLOR LLC $1,295,807 $749,491 DOR 01 2023-00690 00255087441 BRIAN DEPOTTER 9:00 AM to 11:00 AM 6000 TAYLOR ROAD LLC $1,456,228 $1,456,228 DOR 01 2023-00691 00255087467 BRIAN DEPOTTER 9:00 AM to 11:00 AM 6026 TAYLOR ROAD LLC $1,599,015 $1,599,015 DOR 01 2023-00701 77020001601 BRIAN DEPOTTER 11:00 AM to 1:00 PM SINS OF NAPLES, LLC $1,394,022 $1,183,592 DOR 01 2023-00702 77020001708 BRIAN DEPOTTER 11:00 AM to 1:00 PM SINS II OF NAPLES, LLC $1,473,873 $1,410,383 DOR 01 2023-00703 77020006800 BRIAN DEPOTTER 11:00 AM to 1:00 PM 2016 TRADE CENTER WAY LLC $3,039,397 $3,039,397 Hearing Date: 12/21/2023 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 85 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01170 00249240003 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM NAPLES M AUTOMOTIVE MGMT 1 $5,173,699 Total Hearings Scheduled: 12 10/12/2023 4:07:23PM Taxable Value $5,173,699 Page 2 of 2 Checklist Exhibit " 7" Page 86 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00479 35831360007 BRIAN DEPOTTER 9:00 AM to 11:00 AM D S BABINSKI 2007 REV TRUST $8,383,958 $6,556,855 DOR 01 2023-00511 36316200005 BRENDAN LYNCH 1:00 PM to 3:00 PM WALGREEN CO, REAL ESTATE P $3,973,480 $2,599,953 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00545 85000153419 SCOTT TYLER 11:00 AM to 1:00 PM WINN-DIXIE STORES INC #743, S $2,280,980 $2,255,980 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00558 36326990101 DAVID PICHLER 9:00 AM to 11:00 AM WEST COAST DEV CORP OF NA $3,607,967 $2,193,381 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00252 45999300041 TIM HART 11:00 AM to 1:00 PM CARIATI FAMILY LTD $1,845,045 $1,845,045 Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00663 35772360001 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM MIDWAY EXCHGE BORROWER 2 $326,934 $326,934 DOR 01 2023-00664 36250000002 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM TRUE NORTH PROPERTY, OWNE $299,003 $223,318 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit "7" Page 87 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00655 35641440007 PATRICK DOWLING - TAXPROP 11:00 AM to 1:00 PM FERRY 4161 LLC Hearing Date: 12/19/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00711 35741040006 BRIAN DEPOTTER 1:00 PM to 3:00 PM CORAL PALMS NA APARTMENTS Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01154 35830040001 ROBERT TURNER 9:00 AM to 11:00 AM PACIFICA NAPLES LLC, ATTN: MI Total Hearings Scheduled: 10 Market Value Taxable Value $580,610 $487,879 $49,408,059 $29,838,632 $50,407,122 $31,530,982 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 88 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/22/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00348 00168880007 TIM HART 9:00 AM to 11:00 AM EQUITY ONE (PAVILION) INC, AT- $23,835,522 $23,004,897 DOR_01 2023-00349 00176685207 TIM HART 11:00 AM to 1:00 PM EQUITY ONE ( PAVILION) INC, % F $2,957,371 $2,396,939 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 89 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01119 61570000045 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $2,348,161 $2,348,161 DOR_01 2023-01126 61570000087 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $295,860 $295,860 DOR_01 2023-01127 61570000100 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $341,370 $341,370 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00246 00726726008 TIM HART 9:00 AM to 11:00 AM UAP - DEVONSHIRE LLC $5,040,232 $5,040,232 DOR_01 2023-00255 52247000028 TIM HART 11:00 AM to 1:00 PM STOR-ALL TAMIAMI TRAIL LLC $12,709,306 $12,709,306 Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01120 61570000320 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $398,480 $398,480 DOR_01 2023-01121 61570000362 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $612,340 $612,340 DOR_01 2023-01122 61570000388 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $925,820 $925,820 DOR_01 2023-01123 61570000401 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $397,120 $397,120 DOR 01 2023-01124 61570000469 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $297,840 $297,840 DOR 01 2023-01125 61570000508 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $790,840 $790,840 Hearing Date: 12/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01128 61570000728 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $347,820 $347,820 DOR_01 2023-01129 61570000744 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $395,250 $395,250 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 90 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01130 61570000760 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $196,690 $196,690 DOR_01 2023-01131 61570000786 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $296,480 $296,480 DOR_01 2023-01132 61570000841 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $1,051,620 $1,051,620 DOR_01 2023-01133 61570000867 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $525,810 $525,810 DOR_01 2023-01134 61570000883 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $476,850 $476,850 DOR_01 2023-01135 61570000922 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $395,250 $395,250 DOR 01 2023-01136 61570000964 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $395,250 $395,250 DOR 01 2023-01137 61570000980 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $477,190 $477,190 DOR 01 2023-01138 61570001002 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $525,810 $525,810 DOR 01 2023-01139 61570001028 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $1,051,620 $1,051,620 DOR 01 2023-01140 61570001044 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $602,820 $602,820 DOR 01 2023-01141 61570001060 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $367,370 $367,370 DOR 01 2023-01142 61570001086 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $607,240 $607,240 DOR 01 2023-01143 61570001109 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $477,020 $477,020 DOR 01 2023-01144 61570001167 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $1,381,250 $1,381,250 DOR_01 2023-01145 61570001183 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $429,250 $429,250 DOR_01 2023-01146 61570001206 BALFOUR GLOBAL LLC 9:00 AM to 11:00 AM BALFOUR GLOBAL LLC $52,020 $52,020 DOR_01 2023-01147 61570001222 BALFOUR GLOBAL LLC 11:00 AM to 1:00 PM BALFOUR GLOBAL LLC $387,940 $387,940 DOR_01 2023-01148 61570001248 BALFOUR GLOBAL LLC 1:00 PM to 3:00 PM BALFOUR GLOBAL LLC $394,230 $394,230 Total Hearings Scheduled: 32 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 91 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/712023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 11 2023-00645 68986802568 WENZEL, PETER M KATHLEEN 11:00 AM to 1:00 PM WENZEL, PETER M KATHLEEN $1,035,263 $1,035,263 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00288 31347514367 JOHN MCDONALD 9:00 AM to 11:00 AM BARBARA J GLEASON REV TRU£ $1,577,706 $1,389,216 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00561 25118010048 DAVID PICHLER 9:00 AM to 11:00 AM LPB CVSNP LLC $6,487,382 $6,487,382 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00636 21842600142 SOPHIA SEIME 1:00 PM to 3:00 PM ADDISON COMMERCIAL CORNEF $1,703,648 $1,703,648 Hearing Date: 11/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00710 94150000351 BRIAN DEPOTTER 9:00 AM to 11:00 AM CHICK-FIL-A INC-ADDISON PLAC $1,691,100 $1,691,100 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00253 49660084540 TIM HART 11:00 AM to 1:00 PM PIEDMONT/METROLINA FUND#1: $3,497,282 $3,497,282 DOR 01 2023-00254 49660084566 TIM HART 11:00 AM to 1:00 PM PIEDMONT/METROLINA FUND#1: $1,089,000 $1,089,000 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 92 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00263 77459000325 TIM HART 1:00 PM to 3:00 PM STOR-ALL IMMOKALEE BLVD LLC Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00537 77459000121 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM WPPI NAPLES TF LLC Total Hearings Scheduled: 9 Market Value Taxable Value $14,557,557 $14,557,557 $63,462,727 $63,462,727 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 93 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00267 66760001752 SABRINA W ROBINSON, ESQ. 9:00 AM to 11:00 AM LOWES HOME CENTERS INC, AT Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_02 2023-00547 85000628054 SCOTT TYLER 1:00 PM to 3:00 PM MILLERS NAPLES ALE HOUSE, Hearing Date: 11/22/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01116 66760013038 BOULEVARD SHOPPES II LLC 11:00 AM to 1:00 PM BOULEVARD SHOPPES II LLC Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00461 66760012725 BRIAN DEPOTTER 1:00 PM to 3:00 PM GILL SELECTION II FLORIDA LP, ° Total Hearings Scheduled: 4 Market Value Taxable Value $11,996,389 $11,996,389 $782,579 $757,579 $3,570,370 $3,570,370 $2,136,300 $1,872,534 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 94 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00541 85000768804 SCOTT TYLER 11:00 AM to 1:00 PM BURLINGTON COAT FACTORY, C $692,330 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $667,330 Page 1 of 1 Checklist Exhibit " 7" Page 95 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/17/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_02 2023-00543 85000144693 SCOTT TYLER 11:00 AM to 1:00 PM PROGRESS RAIL SERVICES INC Total Hearings Scheduled: 1 Market Value Taxable Value $4,184,566 $4,159,566 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 96 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00300 71725830607 JOHN MCDONALD 3:00 PM to 4:30 PM MULHERN, TYLER JOSEPH, FRAI $2,219,312 $2,219,312 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00310 71725830380 JOHN MCDONALD 1:00 PM to 3:00 PM ENNIS, RICHARD JULIEANNE B $2,087,487 $2,087,487 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00436 25600101229 SEAVEY FAMILY TRUST 9:00 AM to 11:00 AM SEAVEY FAMILY TRUST $601,920 $505,731 Hearing Date: 12/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00604 32431301184 JOHN MCDONALD 11:00 AM to 1:00 PM WHITE, MELINDA JAMES $1,785,780 $1,785,780 Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00625 25117504429 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM POWELL, GREGORY L, JACQUEL $1,298,627 $509,608 Total Hearings Scheduled: 5 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 97 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/22/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00368 22035801809 YULE, LYNDAJ ROBERTA 1:00 PM to 3:00 PM YULE, LYNDAJ ROBERTA Total Hearings Scheduled: 1 Market Value Taxable Value $355,195 $305,195 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 98 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01157 00400244204 ROLANDO WEST 9:00 AM to 11:00 AM 7-ELEVEN, INC, % RYAN LLC $2,098,785 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $852,137 Page 1 of 1 Checklist Exhibit " 7" Page 99 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00487 00400880008 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES CARRIAGE LLC $21,140,755 DOR 01 2023-00488 00400840006 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES CARRIAGE LLC $20,042,143 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Taxable Value $14,118,214 $12,110,369 Page 1 of 1 Checklist Exhibit " 7" Page 100 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00459 67080680001 BRIAN DEPOTTER 11:00 AM to 1:00 PM STUART PETRO HOLDINGS LLC $1,503,768 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $1,503,768 Page 1 of 1 Checklist Exhibit " 7" Page 101 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/21/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00316 78542020127 JOHN MCDONALD 1:00 PM to 3:00 PM HENSON, THOMAS K, ROSEMAR' Total Hearings Scheduled: 1 Market Value Taxable Value $1,304,313 $1,225,463 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 102 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 1/2/2024 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-01285 37341840002 CAMPOAMOR, FRANK KELLIE 11:00 AM to 1:00 PM CAMPOAMOR, FRANK KELLIE Total Hearings Scheduled: 1 Market Value Taxable Value $678,750 $182,743 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 103 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 9 2023-00059 78695208003 SYMONDS, JOEL BRENDA 11:00 AM to 1:00 PM SYMONDS, JOEL BRENDA, JULIE $345,673 $295,673 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00309 37446080000 JOHN MCDONALD 9:00 AM to 11:00 AM PARVIZI, REZA, KATHY SALEHI $1,151,838 $1,101,838 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00466 37744040001 BRIAN DEPOTTER 1:00 PM to 3:00 PM SALMA HOLDINGS INC $2,824,065 $2,824,065 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00562 63810090069 DAVID PICHLER 11:00 AM to 1:00 PM CVS HEALTH CORPORATION, % $4,184,161 $3,685,824 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 104 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00291 63045043645 JOHN MCDONALD 11:00 AM to 1:00 PM SOFFER, CLEMENT EMMA $1,353,926 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $465,943 Page 1 of 1 Checklist Exhibit " 7" Page 105 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/16/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00480 34740160001 BRIAN DEPOTTER 9:00 AM to 11:00 AM SOUTHERN PETRO HOLDING LLf DOR_01 2023-00481 34740120009 BRIAN DEPOTTER 9:00 AM to 11:00 AM SOUTHERN PETRO HOLDING LLf DOR_01 2023-00491 34740080000 BRIAN DEPOTTER 11:00 AM to 1:00 PM SOUTHERN PETRO HOLDING LLf Total Hearings Scheduled: 3 Market Value Taxable Value $1,860,360 $662,166 $166,020 $166,020 $218,628 $218,628 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 106 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00378 76885050102 AARON DAVIS 9:00 AM to 11:00 AM CB PORTFOLIO OWNER LLC Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00482 00297440004 BRIAN DEPOTTER 9:00 AM to 11:00 AM SOUTHERN PETRO HOLDING LL( Market Value Taxable Value $2,178,512 $2,178,512 $1,857,696 $807,001 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00249 26095000264 TIM HART 9:00 AM to 11:00 AM PS FLORIDA ONE INC $15,302,060 DOR 01 2023-00251 30735000028 TIM HART 11:00 AM to 1:00 PM PRCP FL NAPLES EDGE75 LLC E $98,344,065 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM $15,302,060 $98,344,065 Page 1 of 1 Checklist Exhibit "7" Page 107 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00692 01136200100 BRIAN DEPOTTER 11:00 AM to 1:00 PM JUNGLE ERVS LLC $181,680 $148,221 DOR 01 2023-00693 01201920001 BRIAN DEPOTTER 11:00 AM to 1:00 PM JUNGLE ERVS LLC $288,577 $288,577 DOR 01 2023-00694 01201960003 BRIAN DEPOTTER 11:00 AM to 1:00 PM JUNGLE ERVS LLC $48,400 $48,400 DOR 01 2023-00695 01202400300 BRIAN DEPOTTER 11:00 AM to 1:00 PM JUNGLE ERVS LLC $4,510 $4,510 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 108 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00508 66263000027 BRENDAN LYNCH 1:00 PM to 3:00 PM CRYSTAL CAROUSEL INC, % WA $6,391,409 $6,391,409 Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00548 85000748112 SCOTT TYLER 1:00 PM to 3:00 PM SPROUTS FARMERS MARKET #6 $1,116,257 $1,091,257 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00260 60204200484 TIM HART 1:00 PM to 3:00 PM AUTOZONE STORES LLC $1,938,209 $1,938,209 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01163 60204200280 ROLANDO WEST 11:00 AM to 1:00 PM 7-ELEVEN INC, % RYAN LLC $3,271,160 $1,818,915 Total Hearings Scheduled: 4 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 109 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00205 21961000856 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $5,000 $5,000 DOR 01 2023-00209 21961000351 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $9,043,531 $9,043,531 DOR 01 2023-00210 21961000704 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $112 $112 DOR 01 2023-00211 21961000762 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $112 $112 Hearing Date: 11/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00318 00236165900 SHELEST, GALINA 11:00 AM to 1:00 PM SHELEST, GALINA $347,625 $347,625 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00299 80400008363 JOHN MCDONALD 11:00 AM to 1:00 PM ZIENDA, JOHN MARGIE $450,910 $381,218 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00477 00165440000 BRIAN DEPOTTER 3:00 PM to 4:30 PM NAPLES FL SENIOR HOUSING, PI $50,611,888 $50,611,888 Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00512 21961000254 BRENDAN LYNCH 1:00 PM to 3:00 PM NAPLES2016 LLC, REAL ESTATE $5,733,193 $4,316,852 Hearing Date: 11/17/2023 10/12/2023 4:07:23PM Page 1 of 3 Checklist Exhibit " 7" Page 110 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_02 2023-00653 85000570542 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART SUPERCENTER #539 DOR_02 2023-00654 85000224908 BRIEANNE WALLER 11:00 AM to 1:00 PM SAM S CLUB #6364, SAM S EAST Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00560 00196760005 DAVID PICHLER 9:00 AM to 11:00 AM BLEND -ALL HOTEL DEV INC ET A Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00447 00235520009 THOMAS TUCKER 11:00 AM to 1:00 PM SIENA LAKES LLC, %ALTUS GRO Hearing Date: 12/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Market Value Taxable Value $2,455,260 $2,430,260 $1,671,973 $1,646,973 $5,028,163 $3,466,195 $190,711,988 $184,361,988 DOR 01 2023-00534 24745001065 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TARGET CORPORATION T-2063, $18,170,385 $18,170,385 DOR 01 2023-00535 00282520007 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TGM BERMUDA ISLAND INC $71,567,755 $52,205,418 DOR 01 2023-00536 00198560009 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TGM MALIBU LAKES LLC $83,705,357 $54,777,356 Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00661 76480013366 PATRICK DOWLING - TAXPROP 1:00 PM to 3:00 PM SAGAMORE FERRY RDF LLC $1,294,756 $1,091,011 Hearing Date: 12/11/2023 10/12/2023 4:07:23PM Page 2 of 3 Checklist Exhibit " 7" Page 111 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/11/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00676 80400007241 FILA, EWA 1:00 PM to 3:00 PM FILA, EWA Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 Market Value Taxable Value $648,653 $620,904 DOR 01 2023-01092 00199283000 WAL-MART STORES EAST LP, 4 1:00 PM to 3:00 PM WAL-MART STORES EAST LP, % 1 $22,199,982 $22,199,982 DOR 01 2023-01096 00165640004 WAL-MART STORES EAST LP, ° 1:00 PM to 3:00 PM SAM S EAST INC, % PROPERTY T $12,087,930 $12,087,930 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01166 63518000186 ROLANDO WEST 1:00 PM to 3:00 PM MDC COAST 5 LLC $2,562,141 $1,883,771 Total Hearings Scheduled: 20 10/12/2023 4:07:23PM Page 3 of 3 Checklist Exhibit " 7" Page 112 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/6/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00533 67410000808 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TARGET CORPORATION, % PROI Total Hearings Scheduled: 1 Market Value Taxable Value $15,238,044 $15,238,044 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 113 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00266 25368002589 SABRINA W ROBINSON, ESQ. 9:00 AM to 11:00 AM LOWE S HOME CENTERS INC, M, $12,492,534 $12,492,534 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00462 30806000180 BRIAN DEPOTTER 11:00 AM to 1:00 PM SPIRIT MASTER FUNDING VII LLC $2,656,679 $2,656,679 DOR 01 2023-00476 73620100689 BRIAN DEPOTTER 3:00 PM to 4:30 PM S-H NAPLES DEVELOPMENT, PR $30,562,293 $30,562,293 Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00593 73620100663 DAVID PICHLER C/O ALTUS GR 9:00 AM to 11:00 AM BRITTON (NAPLES) LLC, C/O ALT $18,725,326 $18,725,326 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00416 00438680209 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM COL PLAZA REALTY LLC, % CARI $20,812,950 $20,812,950 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01089 30806000083 ERNST & YOUNG LLP 1:00 PM to 3:00 PM 8360 SIERRA MEADOWS MOB LL $2,244,824 $2,244,824 Hearing Date: 12/15/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01118 26107001180 COLERAINE INVESTMENTS LLC 11:00 AM to 1:00 PM COLERAINE INVESTMENTS LLC $2,199,090 $1,369,337 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 114 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/21/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01159 25368002026 ROLANDO WEST 11:00 AM to 1:00 PM TJS NAPLES LLC, % RYAN LLC Total Hearings Scheduled: 8 Market Value Taxable Value $2,531,374 $1,666,347 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 115 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 10/27/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00297 32431304628 JOHN MCDONALD 1:00 PM to 3:00 PM JAY D EMINGER JR TRUST, HOLL Total Hearings Scheduled: 1 Market Value Taxable Value $1,215,084 $1,215,084 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 116 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00268 64410040007 SABRINA W ROBINSON, ESQ. 11:00 AM to 1:00 PM KME ORCHARD NAPLES LLC $7,041,959 $7,041,959 DOR 01 2023-00269 64410040104 SABRINA W ROBINSON, ESQ. 11:00 AM to 1:00 PM KME ORCHARD NAPLES LLC $2,096,624 $2,096,624 Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00430 61944360007 MICHAEL KRZEMINSKI, THE TA. 11:00 AM to 1:00 PM DEVOE FAM LTD PRTNRSHP II, T $14,020,711 $12,741,409 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR-01 2023-00444 63404400007 GREENBELT LLC, GRACE-ARTE 11:00 AM to 1:00 PM GREENBELT LLC, GRACE-ARTEL $1,100,164 $1,032,659 Hearing Date: 1/11/2024 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01176 61942760007 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM TAMIAMI NEWGATE LLC $338,511 $338,511 DOR 01 2023-01177 61942920009 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM TAMIAMI NEWGATE LLC $3,215,927 $3,215,927 DOR 01 2023-01178 61943400007 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM TAMIAMI NEWGATE LLC $19,578,290 $19,578,290 Total Hearings Scheduled: 7 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 117 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00034 62765440008 GREENSTEIN, CHRISTINE A, HE 11:00 AM to 1:00 PM CHRISTINE A GREENSTEIN, REV $727,354 $727,354 Hearing Date: 10/27/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00294 62578640008 JOHN MCDONALD 1:00 PM to 3:00 PM FISCHER, DEAN KATHARINE $1,353,237 $1,266,990 DOR 01 2023-00295 62763040002 JOHN MCDONALD 1:00 PM to 3:00 PM FISCHER, DEAN P $1,051,376 $1,051,376 Hearing Date: 11/212023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00445 62704240007 JONES, BRIAN K NICOLE L 1:00 PM to 3:00 PM JONES, BRIAN K NICOLE L $1,063,251 $1,063,251 Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00293 62702280001 JOHN MCDONALD 11:00 AM to 1:00 PM FISCHER, DEAN PAUL $1,088,849 $684,181 Hearing Date: 11/22/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00736 62571120004 FLORIDA PROPERTY TAX SER\ 9:00 AM to 11:00 AM MARFISI, FILIPO MARIA 1 $815,477 $739,572 Hearing Date: 12/1/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00261 62413760001 TIM HART 1:00 PM to 3:00 PM ARCO FINANCE INC $4,257,171 $4,257,171 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 118 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/21/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-01164 62412000005 ROLANDO WEST 11:00 AM to 1:00 PM 7-ELEVEN INC, % RYAN LLC Total Hearings Scheduled: 8 Market Value Taxable Value $1,676,942 $1,289,901 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 119 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/112023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00362 71750000305 AMG, PROPERTY TAX CONSUL- 1:00 PM to 3:00 PM SHAWNICK NAPLES LLC, % ESM, Hearing Date: 11/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00290 52505114944 JOHN MCDONALD 11:00 AM to 1:00 PM CATHERINE TROTTA TRUST DOR_01 2023-00313 66748002485 JOHN MCDONALD 1:00 PM to 3:00 PM MAHMOUD, SAMY, MAHA JABI Hearing Date: 11/20/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00563 71750000185 DAVID PICHLER 11:00 AM to 1:00 PM 800 NORTH ST CO LLC, ONE GRE Hearing Date: 12/8/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00626 55751002522 MAXWELL, HENDRY & SIMMON 11:00 AM to 1:00 PM JOHN B GARDNER TRUST Market Value Taxable Value $12,786,879 $12,786,879 $1,727,661 $1,177,661 $1,994,291 $729,207 $4,917,572 $4,917,572 $3,200,255 $3,135,129 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00666 00446800709 STEVEN A. PICKENS 1:00 PM to 3:00 PM CREST NAPLES APARTMENTS, L $58,053,392 DOR 01 2023-00675 68158002507 MCELROY, THOMAS G KIRSTE 1:00 PM to 3:00 PM MCELROY, THOMAS G KIRSTEN $1,871,440 Total Hearings Scheduled: 7 10/12/2023 4:07:23PM $58,053,392 $1,871,440 Page 1 of 1 Checklist Exhibit " 7" Page 120 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00652 85000614903 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART NEIGHBORHOOD MA $945,373 $920,373 Hearing Date: 11/29/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00386 25500000954 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM ASHKENAZ USA LLC $2,468,377 $1,962,521 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00531 47790001068 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM REBECCA S MARTELL TRUST $4,846,534 $2,677,611 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 121 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 9 2023-00164 79904117648 GIONET JR, NORMAN J MONIC. 11:00 AM to 1:00 PM GIONET JR, NORMAN J MONICA $618,178 $618,178 Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00404 00433440004 HOLLY MADDEN C/O ALTUS GR 9:00 AM to 11:00 AM COLLIER HMA INC, % ALTUS GR( $66,667,506 $64,510,820 Hearing Date: 11/7/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 31 2023-00163 79904117648 GIONET JR, NORMAN J MONIC. 1:00 PM to 3:00 PM GIONET JR, NORMAN J MONICA $618,178 $618,178 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 122 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/17/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 02 2023-00648 85000254952 BRIEANNE WALLER 9:00 AM to 11:00 AM WAL-MART STORES EAST LP #1' $1,240,899 $1,215,899 Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01097 00390080002 WAL-MART STORES EAST LP, 4 1:00 PM to 3:00 PM WAL-MART STORES EAST LP, % 1 $12,384,198 $12,384,198 Total Hearings Scheduled: 2 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 123 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 31 2023-00186 66230004661 WOYCIK JR, E DAVID CAROLYr 11:00 AM to 1:00 PM WOYCIK JR, E DAVID CAROLYN $1,397,250 $1,080,167 Hearing Date: 11/3/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00470 66270200108 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLIP 800 LLC $1,004,399 $1,004,399 DOR 01 2023-00471 66270200001 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLIP 800 LLC $9,318,047 $9,318,047 Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00460 64380000601 BRIAN DEPOTTER 11:00 AM to 1:00 PM PELICAN BAY FINANCIAL CTR LL $14,981,722 $14,981,722 DOR 01 2023-00478 71870000829 BRIAN DEPOTTER 3:00 PM to 4:30 PM ANITAT CARIATI 1997 REV TRUS $2,994,000 $1,979,431 Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00489 66270040009 BRIAN DEPOTTER 9:00 AM to 11:00 AM PELICAN BAY BLVD LLC, % CRC $41,726,542 $41,726,542 Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00306 66530884507 JOHN MCDONALD 11:00 AM to 1:00 PM MARY ELLEN BOROVICH REV TR $1,942,700 $1,648,535 Hearing Date: 11/28/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 10/12/2023 4:07:23PM Page 1 of 2 Checklist Exhibit " 7" Page 124 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Hearing Date: 11/28/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00176 66674376858 LEVY, ADAM LORI A 9:00 AM to 11:00 AM LEVY, ADAM LORI A Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00415 27638500502 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM CONTESSA HOLDINGS LLC Total Hearings Scheduled: 9 Market Value Taxable Value $10,493,663 $10,493,663 $3,590,750 $3,590,750 10/12/2023 4:07:23PM Page 2 of 2 Checklist Exhibit " 7" Page 125 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 11/13/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00456 40629000001 BRIAN DEPOTTER 9:00 AM to 11:00 AM EVERGLADES SQUARE LLC $4,147,810 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $4,147,810 Page 1 of 1 Checklist Exhibit " 7" Page 126 of 133 2023 Collier VAB Checklist Exhibit "7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/16/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00505 81065000022 BRENDAN LYNCH 11:00 AM to 1:00 PM EXCHANGERIGHT NET LEASED, Total Hearings Scheduled: 1 Market Value Taxable Value $5,288,857 $4,240,717 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit "7" Page 127 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 11/13/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00467 61842880003 BRIAN DEPOTTER 1:00 PM to 3:00 PM OAKS APARTMENTS AT NAPLES Total Hearings Scheduled: 1 Market Value Taxable Value $1,200,417 $944,431 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 128 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn Collier County, Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Hearing Date: 12/14/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00994 61834840006 Ander Solupe 11:00 AM to 1:00 PM GULF GATE PLAZA LLC, % ISRAK $16,321,202 Total Hearings Scheduled: 1 10/12/2023 4:07:23PM Taxable Value $16,321,202 Page 1 of 1 Checklist Exhibit " 7" Page 129 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Scheduled Hearings Naples, FL 34112 City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/6/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01286 37162680001 MARTINEZ, NELSON, ADA M DI/ 1:00 PM to 3:00 PM MARTINEZ, NELSON, ADA M DIAz $440,720 $440,720 Hearing Date: 11/16/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00509 37169520009 BRENDAN LYNCH 1:00 PM to 3:00 PM DS GOLDEN GATE BLVD NAPLE£ $4,271,855 $4,271,855 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01161 37280040109 ROLANDO WEST 11:00 AM to 1:00 PM 7-ELEVEN INC, ONE ARTS PLAZA $1,915,785 $1,326,298 Total Hearings Scheduled: 3 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 130 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/13/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02/16/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Sulte419, Naples, FL 34112 DOR_01 2023-00683 24580160006 FREDERICK BARBER 9:00 AM to 11:00 AM NU VIEW TRUST, FBO FREDERIC Total Hearings Scheduled: 1 Market Value Taxable Value $679,350 $210,990 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 131 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Ed Finn 3299 Tamiami Tr E,2nd Floor Naples, FL 34112 Petition Type Petition # Parcel # Notice Name Hearing Date: 12/6/2023 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 HearingTime Owner Name Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR_01 2023-00580 82532360003 BURNS, PEGGY L 1:00 PM to 3:00 PM BURNS, PEGGY L Total Hearings Scheduled: 1 Market Value Taxable Value $597,413 $492,413 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 132 of 133 2023 Collier VAB Checklist Exhibit " 7" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County, Florida Naples, FL 34112 Scheduled Hearings City Notice 2023 Tax Roll From 10/23/2023 to 02116/2024 Petition Type Petition # Parcel # Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00305 64917001743 JOHN MCDONALD 11:00 AM to 1:00 PM MARTIRANO REV TRUST $944,453 $727,756 Hearing Date: 12/5/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00438 68642280000 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM 13024 BALD CYPRESS LLC $1,744,195 $1,314,143 Hearing Date: 12/11/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-00641 68975010280 BRIAN DEPOTTER 9:00 AM to 11:00 AM KAMCO FLH PARTNERS 26 LLC $886,850 $886,850 DOR 01 2023-00642 68977001080 BRIAN DEPOTTER 11:00 AM to 1:00 PM FLORIDA LIFESTYLE HOMES INC $1,089,324 $1,089,324 Hearing Date: 12/21/2023 Room: 1 --- VAB Hearing Room, Ste. 419 - 3299 Tamiami Trail East, Suite419, Naples, FL 34112 DOR 01 2023-01168 68815031808 ROLANDO WEST 1:00 PM to 3:00 PM 7 ELEVEN INC $1,713,965 $1,123,808 Total Hearings Scheduled: 5 10/12/2023 4:07:23PM Page 1 of 1 Checklist Exhibit " 7" Page 133 of 133 Item #31 C. Additional Updates i) Update Re: Special Magistrate Antonov 2) Update on Department of Revenue Advisory Memorandum Forwarded all VAB Attorneys Maxim Antonov 8975 Sonoma Lake Blvd Boca Raton, FL 33434 Email: maxappraiser@gmail.com Cell: 646-330-2637 Subject: Self -Reporting on Appraisal NYS Complaint — Certified Residential Appraiser #RD8319 Dear Florida Real Estate Appraisal Board, I am writing to self -report a matter related to a complaint filed by FNMA against an appraisal I conducted at 121 Parkinson Avenue, Staten Island, NY, effective March 21, 2022. The complaint focused on aspects of the appraisal, such as zoning disclosures and analysis of surrounding commercial properties. In response, the American Guild of Appraisers (AGA) reviewed my work and provided a response supporting my appraisal's compliance with USPAP standards, finding no violations or misleading content. Subsequently, the state attorney and prosecutor reevaluated the complaint considering the AGA's response and did not find any unethical practices in my conduct. The focus was narrowed to the zoning overlay issue, leading to a resolution with a fine of $250 and a requirement for 7 hours of USPAP training. Enclosed are all pertinent documents related to this matter, including the complaint, AGA's response, and the resolution agreement. I am committed to upholding the highest standards of appraisal practice and ensuring full transparency with the Board. Sincerely, Maxim Antonov Certified Residential Appraiser #RD8319 STATE OF NEW YORK DEPARTMENT OF STATE In the Matter of the New York State, Department of State, Division of Licensing Services, Complainant, -against- MAXIM ANTONOV, Certified Residential Real Estate Appraiser, Respondent. File: 2023-9556 CONSENT .ORDER File: 20234556 1. The New York State Department of State, Division of Licensing Services (the "Department") is a department of the State of New York charged witli the regulation of real estate appraisers and with the enforcement of Article 6-E of the New York Executive Law and the regulations promulgated thereunder. 2. At all relevant times herein, Respondent MAXIM ANTONOV ("R spondent") is and was a certified residential real estate appraiser, holding license UID # 5000052543. The license is due to expire January 14, 2025. 3. In or about March 2022 the Department received a compliant of potential wrongdoings of licensed business activities of the Respondent. 4. The Department's staff conducted an investigation which resulted in commencement of the above -captioned administrative proceeding. S. Respondent is represented in this matter by James C. Keidel, Eq., of Keidel & Cunningham, LLP, located at 925 Westchester Avenue, Suite 400, to Plains, NY 10604. 6. By executing this Consent Order, Respondent affirmatively waives th right to a hearing in the manner provided by law, consents to the issuance and entry of this Consent Order and agrees to be bound by the terms, provisions and conditions contain d herein. 7. Respondent admits the allegations and violations set forth herein, a d affirms that all violations alleged in the Department's Complaint have been, or w' 1 be rectified, in accordance with the terms set forth herein: a. That Respondent prepared an appraisal that departed fror standards in violation of the Uniform Standards of Professional ("USPAP) and NY Executive Law § 160-u(1)(f). NOW, in consideration of the above premises, it is AGREED AND File: 2023-9556 the appropriate )braisal Practice 8. That Respondent shall execute and forward the within Consent Order to the NYS Department of State, Division of Licensing Services, Attn: Matthew Wolf, Esq., 123 William Street, 20th Floor, New York, NY 10038, so that the original c f same is received on or before January 15, 2024; 9. That the Respondent shall pay a fine in the amount of $250.00 (two undyed and fifty dollars) and said payment shall be in the form of a certified check or money order, payable to the New York State Department of State. Said certified the k or money order shall be mailed to NYS Department of State, Division of Licensing Services, Attn: Matthew Wolf, Esq., 123 William Street, 20th Floor, New York, NY 1 D038, on or before January 30, 2024; 10. That Respondent shall submit proof satisfactory to the Departm nt of State that Respondent has completed the real estate appraiser course entitled, ' National Uniform Standards of Professional Appraisal Practice ("USPAP"), 7 hours," I or the equivalent thereof. Respondent shall deliver proof of completion of the aforeme Department of State so that the same is received within 180 days of this order; 11. That Respondent understands and agrees the course "National Uni Professional Appraisal Practice (USPAP), 7 hours," or the equivale: taken in addition to and above the required 28 hours of appraisal cc appraiser courses. Respondent acknowledges that the aforesaid course educational courses required for licensure pursuant to Article 6-E of or any regulation promulgated thereunder. Failure of Respondent 1 completion of appraiser education course shall constitute a defau perform an obligation under this agreement; 12. That failure by Respondent to timely comply with any of the fore render the offer set forth herein null and void and shall result in the of the Respondent's license; aed course to the effective date of rm Standards of thereof, shall be inuing education ay not fulfill any Executive Law submit proof of and a failure to conditions, shall ;diate revocation 13. That upon execution of this Consent Order by the Secretary of State §r its designee, the Complaint in this matter shall be terminated, withdrawn and discontin ed with prejudice with respect to Respondent in accordance with the terms hereof, 14. That the Consent Order herein expressly depends upon representations made by the Respondent, both oral or written, formal or informal which relate to th subject matter of the Consent Order and that such representations have fully, accurat ly, and truthfully 2 disclosed all relevant facts to the Department of State. If any sw determined to be limited, inaccurate or untruthful, the Department c bound by the terms herein and shall initiate any action it deems administrative, civil or criminal prosecution of the Respondent; 15. That the provisions of this Consent Order shall be deemed to Respondent's agents, employees, successors and assigns and s corporations acting under or for the Respondent; File: 2023-9556 representation is State shall not be Mrotnriate in the rid Respondent, persons, firms, 16. That the effective date of this Consent Order shall be the date on whi h the Secretary of State or its designee signs it and shall expire when Respondent has ffilly complied with the requirements of this Consent Order. The Department will provide Respondent or Respondent's counsel with a fully executed copy of this Consent Order as soon as practicable after the Secretary of State signs it; 17. That the failure of Respondent to comply fully and in a timely fashion of this Consent Order shall constitute a default and a failure to per under this Consent Order. Such default shall result in an administrat purpose of determining whether additional penalties should be in Respondent's default and failure to perform an obligation under this C, 18. That this Consent Order constitutes the entire agreement of the 1 of the agreement shall be deemed waived or otherwise modified set forth in a writing executed by the Secretary of State or its intent to modify this Consent Order; and 19. That nothing contained in this Consent Order shall be construed as ba adjudicating or in any way affecting (1) any legal, administrative or claims, actions, suits, causes of action or demand whatsoever that th have against anyone other than Respondent; (2) any right of the Dep administratively or at law or in equity, the terms, provisions and Consent Order; or (3) any right of the Department to bring any fi administrative or judicial, for any other violations of the apI implementing regulations or conditions contained in orders if ai Department to Respondent. Dated: / // 7- / -� New York, New York 3 NEW YORK STATE DEPART��F STA' �0 Attorney h any provision i an obligation hearing for the ;ed due to the ;nt Order; and no provision as is specifically lee indicating an ing, diminishing, luitable rights or Department may thnent to enforce :)nditions of this Lre action, either cable laws, the , issued by the CONSENT OF MAXIM ANTONOV Respondent MAXIM ANTONOV hereby consents to the issuing and Consent Order, waives the right to a hearing and agrees to be bound by the tej herein. STATE OF I- L RR d a ) ss.: COUNTY OF ) RW On this �,D day of J C(VJ in the year 20, � before me, the under appeared MAXIM ANTONOV personally known to me or proved to m, satisfactory evidence, to be the individual whose name is subscribed to the wit acknowledged to me that he/she executed the same in his/her capacity aY signature on the instrument, the individual or the person upon behalf of wh acted, executed the instrument. Notary Public �Y►'`•. PATRICIA F Notary Public -' '®? Commission M1-" my Comm. Expii r1 u File: 2023-9556 Bring of this and conditions signed, personally on the basis of In instrument and d that by his/her Bch the individual ;ate of Florida HH 440931 rs Sep 6, 2027 RE: Department of State v. Antonov Subject: RE: Department of State v. Antonov From: "Wolf, Matthew (DOS)" <Matthew.Wolf@dos.ny.gov> Date: 10/4/2023, 10:51 To: Max Appraiser <maxappraiser@gmail.com> I had the RA review your material and had my client, the Department review the letter for mitigating circumstances. I can offer a 250 fine and 7 hours USPAP class to settle this now. Matt -----Original Message ----- From: Max Appraiser <maxappraiser@gmail.com> Sent: Thursday, September 28, 2023 12:39 AM To: Wolf, Matthew (DOS) <Matthew.Wolf@dos.ny.gov> Subject: Re: Department of State v. Antonov ATTENTION: This email came from an external source. Do not open attachments or click on links from unknown senders or unexpected emails. Dear State Senior Attorney Matthew Wolf, Thank you for your email. I have attached my response along with the necessary files. Please let me know if you need any further information or clarification. After reviewing my files, I would like to kindly request the opportunity for a phone call with you if it would be possible and convenient for you. I am available at your convenience, 24/7/365. Please let me know your preferred time, and I will make sure to accommodate your schedule. I am looking forward to hearing back from you. Thank you Max On 9/21/2023 12:10, Wolf, Matthew (DOS) wrote: Mr. Antonov, Thank you for your patience. It did need correction. The correct version is now attached. Regards, Matt Wolf. -----Original Message ----- From: Max Appraiser <maxappraiser@gmail.com> Sent: Monday, September 18, 2023 3:34 PM To: Wolf, Matthew (DOS) <Matthew.Wolf@dos.ny.gov> Subject: Department of State v. Antonov [You don't often get email from maxappraiser@gmail.com. Learn why this is important at https://aka.ms/LearnAboutSenderldentification ] ATTENTION: This email came from an external source. Do not open attachments or click on 1 of 2 1/28/2024, 14:18 RE: Department of State v Antonov links from unknown senders or unexpected emails. Hi Matthew Wolf, I hope this message finds you well. I am writing to you regarding my appraisal license complaint. I received the documents you sent me, but I noticed that only eight pages out of the 44 were related to my claim. The rest of the pages were unrelated to me. I am attaching all the pages I received and kindly request you email me the complete package if possible. I also left a voicemail for you today in case you need to reach me. My cell is 6463302637. Thank you for your time and assistance. Best regards, Max. 2 of 2 1/28/2024, 14:18 GUIL D . A The American Guild of AppraisersTM 44 Guild #44 OPEIU / AFL-CIO Michael Ford, Chairman National Appraiser Peer Review Committee; Vice President Special Projects 1(714) 366 9404 cellular "Ayicric.s O�Fl U Ate' Gip May 10, 2023 New York Department of State Ms. Jenna Berschwinger, Deputy Chief Investigator Division of Licensing Services 99 Washington Avenue, 51h FL P.O. Box 22001 Albany, NY 12201-2001 VIA Email: Jenna.Berschwinger@dos.ny.gov RE: File # 2023-9556 Fannie Mae vs. Antonov Appraiser Max Antonov Dear Deputy Chief Investigator Berschwinger: We understand that Mr. Antonov was granted additional time to provide his response as he needed to consult with both his E&O attorney, and ourselves (AGATM). We sincerely appreciate this courtesy. Thank you. The American Guild of Appraisers (AGATM) represent the appraisal related interests of our own guild members and the approximate twelve million+ members of our parent union the Office Professional Employees International Union and the AFL-CIO. We take all complaints agaisnt one of our members seriously. We urge and admonish them to do likewise. We don't offer our members legal advice, and nothing contained herein should be construed as such. The National Appraiser Peer Review Committee reviews complaints; our members work products, and subsequent communications in order to determine if our members have violated USPAP, and if so, whether it is significant having a direct bearing on their conclusions, or technical. In all cases we strive to educate our members during these reviews to preclude recurrence of events that lead to such complaints whether or not they represent significant issues. Mr. Antonov is a member of AGATM in good standing. I've spent many hours in discussion with him via telephone over the past several years and sincerely believe him to be a competent, American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 honest, and conscientious appraiser based on those lengthy discussions. Several of these discussions occurred long before this complaint, in the form of past guidance and mentoring. I can tell from his work file and in reviewing this complaint with him that he took those conversations & supplemental CE education to heart. Frankly, I'm very impressed with his work file compared with many appraisers that I counsel. The Great State of New York has tested his knowledge, experience and competency and certified him as an appraiser. Additionally, the states of Florida, California and New Jersey have also certified him. Certification as you know recognizes above average ability and knowledge, permitting residential appraisals without regard to transaction amounts or assignment complexity within that sphere of competency. Even with reciprocity it is no easy thing to be certified by four states. Mr. Antonov lives part of the year in Florida and the remainder in New York. In New York his proximity to New Jersey makes it desirable for him to be certified there as well. California certification was in anticipation of possibly relocating there. Those plans changed. Though he will still need to be certified in the other three states considering the decrease in appraisal volume as FNMA implements and urges more appraisal waivers. The other side of that same coin though, represents increased risk of censure and sanctions by EACH state if any one state concludes that Mr. Antonov has failed in his obligations under USPAP or any one states individual regulations and appraisal laws. FNMA LQC Teams recently filed a complaint against our member, improperly alleging vague appraisal defects, purportedly as a result of a "review". AGATM, and more specifically I, have analyzed many dozens of complaints in which we have reviewed the original work performed and the complaints as purported by FNMA's AQM; LQC and CURE Underwriting Teams. Very shortly, there will be a publicly reported scandal involving exactly how they come to file (submit) these complaints or as they like to euphemistically refer to them "TIPS" to state regulators. Based on our insiders reports (for whom we will be seeking whistle blower status), we have already reached out to Members of Congress through intermediaries concerning FNMA's misuse and abuse of their Collateral Underwriter System in general, and their outright fraud against banks in particular, arising from their current orally dictated repurchase demand letters quota system; and non-compliance with FIRREA. While repurchase does not appear to be a disclosed factor in this instance, the false claim of this complaint being generated "after review" is absolutely typical of the widespread practices and deception we have identified as being routinely practiced by the departmental teams I identified above. Without going into all the defects and deficiencies of the Collateral Underwriter (CU) system itself (which I've written extensively about even before CU was adopted by FNMA in early American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 2015), their original patent application was sent to me by a former Appraisal Practices Board Member at The Appraisal Foundation (TAF) who shared many of my preliminary concerns concerning the CU when it was first proposed. APB was shut down by TAF years ago. For the time being suffice to say the entire data base that CU was built upon and still relies upon is corrupted. It included (originally) only FNMA's dubiously obtained appraisers' data from 2011 through 2014. That was only one to two months before their Lender Letter (LL02/2015) was issued with a notice from 01/27/2015 that because FNMA learned huge numbers of appraisers were adjusting to FNMA's artificial and sometimes arbitrary "Guidelines" rather than actual Market Reactions, misleading or inaccurate results were being reported. At that time, they advised all appraisers to develop and use specific relevant local market data rather than being bound to `make data fit' FNMA's guidelines. This is when most notably FNMA eliminated their 10% line item; and 15% net/ 25% gross adjustment limitations. FNMA believed (& claimed circa 2014/2015) that their new CU system would identify collateral risks, without opining about or rating appraisers and appraisals through a collateral risk scoring system ranging from 1 to 5 with lower ratings indicating less risk than higher numbers. They reiterated throughout CU early days that these ratings were NOT to be inferred as criticism of either the appraisal or the appraisers. Many factors could produce higher risk ratings that have nothing to do with the appraisals or appraiser conclusions. Unique property (such as the subject in this case) could be expected to produce higher scores. Limited sales could do the same where sales comparables from further away, or that were older, or which had non quantifiable differences could also result in higher CU scores. The FNMA system then and now included huge numbers of pre LL-02-2015 "guideline" adjusted sales comparables. ALL of CU's adjustment metrics were flawed from the outset. For awhile FNMA sent letters to appraisers (via lenders and AMCs) indicating that "adjustments were outside peer ranges". Those misnomer "peer ranges" included both guideline adjustments and later date real market perceptions, as well as simply incorrect data and analyses by unknown and anonymous appraisers. Now FNMA has what it euphemistically terms CU 2.0. All pretense that it would not be used to rate specific appraisers and appraiser quality have disappeared, though the system is no better today than it was when originally patented. As currently applied, in many respects it's much worse. Compounding the use of a fatally flawed automated rating system, is the internal arrogance of FNMA mid -level management telling staff that despite their limited skill appraisers (virtually all are in Texas, and most never appraised elsewhere) "are the best in the country" or so they are repeatedly told. Motivational hyperbole would be ok IF those appraisers ("reviewers") were actually following either USPAP OR generally recognized standards when they performed the so called "after review" processes they claim in their complaint letters and tips to state regulators (as well as target repurchase banks). They do not. American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 FNMA appraisers engaged in AQM, LQC and CURE/Underwriting appraisal defect claims often follow no recognized or acceptable techniques, relying on the exact same subjectivity they claim CU has eliminated. They have zero local geographic competency or nuanced market condition/recognition other than what they get from third party sources (or their own flawed database). They are told they do not need to conform to USPAP because "they are the secondary mortgage market" and not banks. Yet they fail to recognize or accept that when they demand buybacks or interfere in the appraisal development or analysis process they are in fact addressing appraisals intended for use in federally regulated transactions. Their `review' personnel instead of using the same data sources available and used by appraisers (as envisioned under USPAP competency requirements) use many sources which have zero professionally recognized credibility. Sources like Zillow, Reddit, Neighborhood Scout, and their own database of OTHER APPRAISERS comments about a comparable which may or may not be accurate. They look at a map and see a line indicating a busy street; or other uses nearby or a distant airport, or body of water nearby and they assume without justification that location adjustments must be made. In a recent FNMA to Missouri complaint case near Ferguson / Florissant MO FNMA contended that because a comparable sale reared to a small pond it must be superior to a subject which had no similar pond. They failed to notice the offsetting proximity of that comparable to an international airport glidepath. Worse than that they failed to identify a long standing radioactive waste hazard that affected a creek on the opposite (close) side of that "beneficial" location comparable. https://www.atsdr.cdc.aov/sites/coldwater creek/index.html They conclude subjectively that either a location adjustment should be made; should NOT have been made, or when made in their opinion it was not enough or was too much. They fail to cite credible sources for their opinions and conclusions. FNMA complainants routinely violate USPAP SR3 and SR4. As they have done in this case as well. Our member made location adjustments as deemed appropriate by market derived sources. These were derived from using "SPARK" software (big data regression processes). Data spreadsheets are in his work file. These are from the totality of area sales that had varying degrees of comparability. Sales with conditions deemed to be offsetting were not adjusted as much ... nor should they be. Our member used the online software that rates specific locations based on perceived noise levels. Quantifiable noise levels are a better metric than more subjective view perceptions would be (negative or beneficial). All sales were adjusted at a rate of from 1 % to 2%+-. Sale One was more similar in location (but not the same) so it was adjusted at the lower rate. The remainder were adjusted at approximately 2%. The supporting data is in his work file. American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 The use and characteristics of the property were correctly identified. Apparently, FNMA's purported `review' didn't include actually reading explanatory notes in the text addendum section of the appraisal. For their part, they (FNMA) failed to identify specifically which characteristics they subjectively felt were not accurately reported. Between the extensive photographs included in the appraisal report and the comments in the text addendum the appraiser has not failed to report anything significant at all. My current sources both inside and outside (retired or other former & current FNMA employees / reviewers) tell me as recently as in the past week that FNMA AQM/LQC/CURE teams are arbitrarily opining on appraisal quality and citing appraisers for making adjustments that they in their limited Texas appraisal experience consider to be too high or too low. For example, a basic (normal size) new in ground pool anywhere in the country costs from $35,000 to $50,000+ in any pool friendly environment (climate and soil) based on actual pool builder bids. Excluding areas where million dollar site prep or custom features are involved. FNMA rote `Texas' adjustments are much lower at or in a $10,000415,000 range regardless of cost or impacts. Finished basements in states where basements are common may add $25,000 to as much as $50,000+-, yet FNMA's Texas based appraisers who see very few basements in their own market area think the adjustment for a finished basement should only be $10,000+- based solely on `talking to each other' in that closed environment of from 30-36+- in-house "appraisers." In this complaint, FNMA doesn't offer any opinion as to what they think the adjustments should have been. Only that they don't like them. I reviewed our members' work file. Every single adjustment is credibly supported. Necessary adjustments were made & supported. Unnecessary adjustments were not made. FNMA claims a room count error was made. There is no room count error. There is however a difference in bath count (sale comparable 7) which had an additional one half bath versus a single full bath. The adjustment derived from SPARK using regression analysis was properly and credibly supported. (The SPARK summary for this is also in the work file). All sales except sale 7 were within 100 SF of the subject's GLA. Its fairly common practice among appraisers all over America to not make GLA adjustments for differences less than 100 SF when there is not compelling data to do so. Only Sale 7 had a difference greater than 100 SF. Considered in conjunction with the half bath adjustment already made, the approximate net GLA adjustment of $80/sf is credible. If it had not been segregated from the bath adjustment it could have run as high as $135/SF. Neither number is outside the range of credibility. FNMA has failed to provide any support that it could be otherwise. FNMA arbitrarily decided the subject is or should only be rated a Q5 in terms of quality rather than Q4. It appears they are distracted by personal and professional `clutter' in the house which has zero bearing on either quality or condition. Per FNMA's own UAD "absolute" rating system. Q4 is defined as: American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 "Q4 Dwellings with this quality rating meet or exceed the requirements of applicable building codes. Standard or modified standard building plans are utilized and the design includes adequate fenestration and some exterior ornamentation and interior refinements. Materials, workmanship, finish, and equipment are of stock or builder grade and may feature some upgrades. Q5 is defined as: Q5 Dwellings with this quality rating feature economy of construction and basic functionality as main considerations. Such dwellings feature a plain design using readily available or basic floor plans featuring minimal fenestration and basic finishes with minimal exterior ornamentation and limited interior detail. These dwellings meet minimum building codes and are constructed with inexpensive, stock materials with limited refinements and upgrades." As explained by our member, the subject construction quality is above basic functionality and economy of construction and workmanship. The pictures support that conclusion. On the exterior, there appears to be original shingle siding along the sides and rear plus brick fenestration along the entire front. There is (relatively newer) central air conditioning which is not an original or minimal base quality item. There is a multi -level porch (matching a side deck height as well as at grade. It has a painted wrought iron hand railing. Its front facing elevation also has brick fenestration. There are gutters and downspouts as well as a covered balcony along the side. A length of -lot depth side fence is also wrought iron. There is bitumen paving in the rear and entry drive. While an item of subjective preference, it is an upgrade over bare earth or grass in terms of cost. There is also asphaltic, or bitumen surfaced guest parking above average capacity. The toilet is also updated. The entire basement has also been finished. Furnace and water heater appear newer (condition related other than quality). Windows are dual glazed double hung (updated). Several rooms have ceiling molding or d6cor. There is both carpet and tile flooring in the finished basement. The kitchen has been updated. There is a nearly ready to use kitchenette area in the finished basement as well. There is an awning above a bay window at the front. Under eaves exterior spot lighting is noted over the front entry area. None of the above are items normally found in base or minimal quality rated construction. While not luxury quality of Q1 or Q2, they are properly a solid Q4 rated improvement using FNMAs own defini- tions. Within its zoning and allowable uses the adjacent properties are not unusually negative conditions (keeping in mind adjustments were already made, derived from perceptions of traffic and use noise). If our member had no already made appropriate location adjustments then an argument could be made about disclosing the impact of surrounding property, but location adjustments were made. Further the numerous pictures very clearly disclosed what the subject is, how it's been used and what surrounds it. The FNMA `review' was clearly biased against the subject property. Likely the result of inexperienced appraisers jumping to conclusions when they viewed the pictures of items unrelated to construction quality. The same bias carried over to condition perceptions based on clutter rather than any specific structural condition issues. There is even a drop stair to the attic rather than scuttle common when the property was built. FNMA also deceptively suggests the complaint was after some undefined form of `review'. I say deceptively because neither the LQC Team(s) E nor the CURE Underwriter Division (Collateral American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 Repurchase Enforcement Division) perform actual reviews as they claim. Certainly, none was submitted in support of their claim. They see a CU risk rating in excess of 2.5 and then choose to arbitrarily "find fault" according to either their 50% quota or based on subjective visual appearances. The "reviewers" are merely arbitrarily keeping their numbers up (identifying exceptions that will or may be candidates for repurchase letters. They are not adequately trained or competent appraisal reviewers appraising in compliance with USPAP SR3. There is a reason they never accompany a complaint report with a credible copy of an actual appraisal review. They deliberately violate USPAP SR4 in the manner in which they communicate their purported `reviews' in addition to failing to comply with SR3 in developing them. What they do is to apply their defective FNMA Collateral Underwriter program in an effort to identify potential issues with appraisal reports. That (CU) program was never designed for this purpose. Its sole purpose on creation by its seven (7) non appraiser software developers was to provide relative collateral risk ratings which in turn are supposed to trigger HUMAN appraisal review by competent staff. Acceptable CU scores have always been touted as anything from below 2.5 to 4.0. As a practical matter FNMA tries to sanitize their portfolio even further through post purchase audits. My personal experience on behalf of the Guild is that a score of 2.5 will trigger repurchase or repricing demands. Another appraiser who along with our Guild President recently testified before a representative of CFPB and a Member of Congress April 29, 2023 is that scores as low as 2.6 are triggering such buyback/repricing demands. AGATm has investigated many dozens of these types of complaints. Neither we, nor any state investigative agency we have worked with have found a single instance in which the vague FNMA allegations are supported (that we are aware of). Our sources both inside FNMA, as well as former FNMA Quality Control Reviewers have advised us that approximately one and a half years ago FNMA implemented an aggressive repurchasing (demand) practice while continuing to make new marginal loans. Buyback was applied even to loans that were still performing. Ostensibly it is to `clean up' their portfolio via a normally automated post purchase audit program. Loans with risk factors outside a desired range are subjected to (new) automated scoring via their Collateral Underwriter risk rating system. The program is easily manipulable by its operators, though that doesn't appear to be a factor here. This CU program is currently being applied to tasks (such as real estate appraiser and appraisal reviews) for which it was never intended nor designed for. I personally reviewed the original patent applications forwarded to me by a former Board member of The Appraisal Foundation, prior to their adoption by FNMA. Many defects had been found and reported to FFIEC & ASC. We have noted a substantial increase in the number of unsupported referrals by FNMA or lenders forced under their business agreements to either repurchase or reprice performing loans that do not have optimal risk rating scores demanded by their investors, despite these loans being underwritten in accordance with FNMA guidelines when written. American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 In most instances on these performing loans the appraiser is made the scapegoat. Either as a result of actual significant errors; exaggerated errors, or purely imagined errors when none were present. Competent human review by a reviewer rather than the CU system is rare. Human review by competent and licensed appraisers operating under USPAP Standard Rule 3 & 4 are rarer still. ANY FNMA loan purchased is clearly a transaction involving a federally regulated institution (by definition). As such the appraisals (and reviews) are mandatorily subject to competent human SR3 USPAP compliant appraisal review. While individual states (it varies across the country) opt to `investigate' as opposed to review, those are authorized processes and procedures authorized under those states individual laws. Neither Congress, nor the FFIEC or FHFA have authorized FNMA to bypass the requirements of FIRREA 1989 involving federally regulated transactions. Often, competent human review easily explains any concerns raised in FNMAs automated appraiser rating and inadequate biased internal reviewing system. They simply didn't have any competent internal appraisal review performed. Further, they claim CU is not an appraisal review, yet they clearly indicate in their letter or email to you that the appraisal complaint had in fact been `after review'. Of course, as is usual practice by them, no licensed appraiser has signed the purported `review', nor is there any professional accountability for them following the oral dictates of their managers to `find' appraisal related defects. It certainly was not a USPAP complaint SR3/SR4 review. That's why they are sent by the LQC Team or CURE Underwriter Division. Such is the case with the complaint against our above referenced member. The ongoing abuse by FNMA has become so pervasive across the country, that we have contacted both CFPB (for certain consumer -taxpayer related aspects) and indirectly FHFA through a Congressmember that is currently consulting with their legal staff to determine if a Whistleblower case can be opened. Today, I was contacted to provide information similar to that already given to the above referenced Congressmember, to a second House Representative from a different state. We respectfully request that the complaint against our member be dismissed for the following reason(s): 1. There was no USPAP violation. 2. Even if there had been a USPAP violation it was not significant enough to affect the outcome or conclusions. If a violation existed, it is the responsibility of the reviewer to develop a credible alternative conclusion and to support it. Since no licensed reviewers were identified, it isn't possible for FNMA to have done that (in conformity with SR3 or SR4). American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 3. Competent appraisal reviewers would not have been generically biased. 4. Any competent `review' would clearly identify very specific exceptions or errors and explain why they are errors; while providing credibly supported input on what should have been done or concluded. Thank you for your consideration. Please do not hesitate to contact us if we can be of any assistance in this matter. Respectfully submitted, for the American Guild of Appraisers TM, Michael F. Ford, AGATM Vice President Special Projects & Chairman, National Appraiser Peer Review Committee American Guild of Appraisers TM #44, OPEIU, AFL-CIO (714) 366 9404 Email: Mike(a-).MFFord.Com Cc: Jan bellas(cDappraisersguild.org American Guild of Appraisers P.O. Box 553, Spencerville, MD 20868 Dear State Senior Attorney Matthew Wolf, I hope this message reaches you in a moment of empathy and understanding, for I write to you with a heart heavy with regret and a plea that carries the weight of my future. First, I would like to address the Investigator's findings: The complaint against Mr. Antonov identifies the following issues: 1- Inadequate Comparable Adjustment(s). All adjustments were calculated using various techniques, as the report stated. Additionally, several files with all calculations were provided to the Investigator. It appears that the only issue was that Comp 1 was adjusted only by 2%, while all others were adjusted by 5%. As I stated in my response to the Investigator, Comp 1 was the most comparable to the subject in terms of "commercial location" but was not located close to a commercial building. This is the reason why this comp was appropriately adjusted less than comparables that were located in a completely residential area. Also, I want to indicate that the Investigator was inquiring about only one comp that was properly adjusted and not about the other 30+ adjustments that I made in the whole report. 2- Subject Physical Features Reported Inaccurately — Condition/Quality of Construction. I did not find any information regarding this issue in the Investigator's report. It appears to be satisfied by the information provided to the Investigator before Her conclusions. 3- Unfavorable Conditions Not Reported and/or Analyzed. On page 1 of the investigator file, as well as page 1 on all appraisal reports (original and with corrections), in the subject location section, I answered "Yes" to the question of whether the subject has any adverse location and added a comment: "Commercial. Negative impact on value as compared to a quiet road: 5%." The Investigator stated: "The first two appraisals (original appraisal and Revision 1) do not indicate any additional information regarding the location of the subject." I would like to kindly bring to the Investigator's attention that this comment has consistently appeared in all versions of the report, and I would be more than happy to provide these versions upon your request. That means that the subject's unfavorable condition was properly reported, analyzed, and adjusted in the report. Conclusion: • The appraisal report is misleading and is not credible. Based on the information above, having only one minor issue, the whole appraisal report cannot be deemed "not credible" or misleading. The appraisal does not provide an accurate description of the subject zoning. The FNMA form, 1004 in this case, does not allow me to report two separate zoning areas in one line. Due to this reason, zoning was reported as residential in the main form because it is the Highest and Best Use of the subject. I did not have any intention to hide the subject's zoning overlay. That is why the zoning was reported with the subject's Tax card that was attached to all versions of my appraisal report on page 37, where you can clearly see this information in the "Zoning and FAR" section. The subject location has significant commercial influences that were not reported. I explained this in the location response above. The highest and best use analysis has conflicting statements. There are no conflicting statements in the report. Even the Investigator stated: " The appraiser provides an extensive highest and best use analysis..." In all versions of the report, Highest and Best Use was stated as a 1-family house. Nowhere in the report will you find any other information. Based on the pictures in the appraisal report, it is clear that the subject property was no longer being used as a medical office. Additionally, I am attaching pictures from Bing Maps that were taken on 07/13/2021 and Apple Maps - Street View 04/2021, which was a year prior to the inspection. As you can see in the pictures, there was no medical office even at that time. My intention was to inform the client about what I observed during the inspection. Based on what I saw and what the owner told me, there was no business being conducted on the property anymore. • The current use of the subject as a commercial property was not given any consideration in the appraisal. As the Investigator's file shows, I immediately contacted the client by calling the AMC and providing the information that the subject might have been used previously as a home/practitioner's office. The client advised me to follow FNMA guidelines, meaning if the subject is the Highest and best use- residential, zoning residential, currently used as residential, and as a result, I completed this report as a residential property. Also, I want to mention that I had no intention of misleading anyone. I called before completing the report. In addition, I provided full disclosure of what I observed after the inspection, along with pictures. I also added Google Maps pictures that were taken before, providing the client with complete information. Nowhere whatsoever was there an intention to mislead anyone. Additionally, as you and the Investigator can see, in the past years, the subject was used primarily as residential rather than commercial. There were no signs or advertisements, and Bedroom 3 and the bathroom on the first floor were used by the owner at the time of the inspection. So, stating that the subject's current use as a commercial was not analyzed was not clearly the issue because it was used primarily as a residential and had the Highest and best use as Residential. Jennifer R. DeFlorio, CSA-R 980 Broadway -Suite 519 Thornwood, NY 10594 914 574-7723 Review for the Property Located at: 121 Parkinson Avenue, Staten Island, NY #2023-9556 The reviewer has been requested by New York State Department of State to perform a desk review of the above mentioned property. The assignment is to review the appraisal and two appraisal revisions done by Maxim Antonov with an effective date of March 21, 2022. The reviewer was also provided with Maxim Antonov's work file, response and a response provided by Michael Ford, Vice President Special Projects & Chairman, National Peer Review Committee of the American Guild of Appraisers, These items have all been reviewed and the review was completed on July 28, 2023. The complaint against Mr Antonov identifies the following issues: 1. Inadequate Comparable Adjustment(s) 2. Subject Physical Features Reported Inaccurately - Condition/Quality of Construction 3. Unfavorable Conditions Not Reported and/or Analyzed Subject Location The subject is located in a R3-2 zone and has a C2-1 overlay. While the R3-2 zone is a residential zoning district and was properly identified. There was no mention of the C2-1 overlay that allows for commercial use. The appraiser correctly identified the residential zoning use, however, did not disclose the overlay use in discussing the zoning for the subject. The Certificate of Occupancy that was provided as part of the work file also indicates the subject to be located in a Retail Use district which would be a commercial use. The subject is located one lot from a busy 4 lane road (known as Hylan Blvd) and is a corner parcel on the corner of Parkinson Avenue and Winfield Avenue. The subject property is surrounded by commercial property. On Parkinson Avenue, the subject sides an 8,100 square foot office building. Directly across the street from the subject is a car dealership and the rear of the subject sides the rear lot for a 4,320 square foot home improvement store. The site section of Page 1 has the following question: Are there any adverse site conditions or external factors (easements, encroachements, environmental condions, land uses, etc.)? The appraiser indicated Commercial. Negative impact on value as compared to quiet road: 5% The first two appraisals (original appraisal and Revision 1) do not indicate any additional information regarding the location of the subject. Appraisal Revision 2 (page 35) the appraiser comments regarding a follow up question from the Client/Lender: 1. The Appraiser to comment on adjustments made for location. Appraiser to provide commentary to support these adjustments and why a sale with similar external obsolescence as the subject property was not used. All adjustments were calculated based on compred sales analysis, regression, and/or sensitivity analyses. In addition, the subject is located "back to back" to a commercial building, but not a busy street. Comparable #1 has a similar adverse location , one house away from the biggest NYC hospital and parking lot, with almost 24 hours of cars driving around and looking for any places for free parking as well as ambulances driving this comp direction with all lights and sirens. At the same time, the subject is located across a residential area with some commercial buildings that work 9-5. A prospective buyer will consider them equally. This statement contradicts the appraisal. The last line of the statement in the addendum states a prospective buyer will consider the subject and Comp #1 equally, however, a location adjustment has been taken for Comp #1 which would indicate Comp #1 has a superior location. It is unclear if Comp #1 has a similar location to the subject or a superior location based on the data provided. In the appraiser's response to the complaint, the following is indicated: 3. Unfavorable Conditions Not reported and/or Analyzed. The appraisal report accurately documented the negative location of the subject property. The report includes comments, adjustments in the sales grid, and the cost approach analysis to support this observation. Additionally, the appraiser provided a comparable property with a similar negative location to demonstrate marketability, and this comp was given greater weight in the subject reconciliation process. The Soundscore attached to this comp's tax record shows that both the subject property and the comparable have similar scores. The properties are almost identical in terms of location, with the subject located behind a commercial building and the comparable located one house away from the biggest hospital in NYC with overnight parking and ambulance traffic. All relevant files are included in the appraisal folder. Based on the above comments, the appraiser indicates the subject and Comp #1 are the same, however, a 2% location adjustment is taken for Comp #1. If these two properties are "almost identical" in terms of location, there is no explanation for the adjustment. Soundscore is a patent pending technology that provides a rating to a property. A Soundscore rating is a number between 50 (very loud) and 100 (very quiet) that tells you how loud a location is due to environmental noise. The appraiser also references the Soundscore of the subject and Comp #1, however, does not provide the Soundscores for the other comps. Comp #1 and the Subject do not have similar Soundscores and the following are a description of all sales and their Soundscores Property Address Soundscore Subject 121 Parkinson Avenue 66 Comp #1 440 Delaware Avenue 75 Comp #2 63 Nugent Avenue 79 Comp #3 78 Laconia Avenue 72 Comp #4 110 Jerome Road 73 Comp #5 14 McLaughlin Street 77 Comp #6 300 Delaware Avenue 68 Based on the above data, Comp #1 and the subject do not have a similar Soundscore and have a difference of 9. Comp #3, #4 and #6 have Soundscores closer to the subject than Comp #1, however, the appraiser did not include these Sounscores in their response. The appraiser mentions the subject backs commercial property, however, does not provide any additional information regarding the commercial property the subject sides or the car dealership located directly across the street from the subject. Subject Use The subject appeared to be utilized as a medical office at the time of inspection. The appraiser provided their communication (Print Order -page 2) with the client: 3/28 11:24 am Called and talked to Chelsey, this subject is a residential building that the other is using as a medical office. New the client's directions on how they want to proceed. 3/28 12:30 pm Hi Maxim, I spoke with my lead, he stated that we cannot advise on how you should complete this. However, we do want this report to be completed to the best of your ability. Meaning, it should be completed how you think it should because you are the expert. The appraiser indicates the client advised to complete the appraisal as a residential building, however, the client did not provide any guidance and the appraiser was told to complete how you think because you are the expert. The appraiser reflects the current use at the end of their addendum (page 35) stating: It should be noted that the subject is currently used as a medical office. Almost every room has some medical equipment, even the kitchen (see photo). The appraiser can not confirm if this house has been used as a primary or secondary RESIDENTIAL building. Also, after additional research, the appraiser found Victor E. Dolan, DC doctor's office under this address. Appraiser attached Google pictures from 2018 to show the office sign. At the time of inspection, all signs were removed besides one (see pic). The client was properly notified, and the appraiser was directed to complete this report as a residential building. The appraiser does disclose the subject use as a doctor's office, however, this is only mentioned on the last page of the addendum under Cost Approach. There is no indication the subject commercial use was given any consideration. Highest and Best Use Analysis The appraiser provides an extensive highest and best use analysis, however, there is no mention of the commercial use of the subject. This is a factor since the subject current use is as a doctor's office and should be analyzed. On page 1 of the form there is the following question: Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? The appraiser checked the YES box and provided the following comment: Based on the current zoning and neighborhood characteristics, the highest and best use of the subject would be its current use. The current use of the subject is a medical office not a single family home. In the addendum (page 30 & 31), the appraiser provides an extensive analysis of the highest and best use of the subject and states the following: The current use of the real estate of the date of value is Residential as described in the improvements section of this appraisal. Page 33 of the addendum states Highest and Best Use: 1 Family Home. This is conflicting data. Page 1 indicates the highest and best use is the subject's current use. Based on the information provided, the subject is currently being used as a medical office. In the addendum the appraiser indicates the current use of the real estate is residential and in another section of the addendum, the Highest and Best Use is a 1 family home. A medical office would be a commercial use, not a residential use. The appraiser states the subject is a single family home, however, page 35 indicates the subject is currently used as a medical office. The highest and best use analysis is unclear and misleading. Research For Comparables The appraiser has indicated the following: The final comparable search parameters were 1 mile, 12 months, GLA: 800 sf to 1,200 sf, actual age +/- 100 years, single family dwelling, effective age +/- 15 years, etc. The comps utilized within this report represent similar market as the subject, representing the same type of buyer and similar marketing times, despite exceeding guidelines for date of sale and line adjustments etc. The appraiser indicates the search parameters, however, there is no indication that the location was a consideration in their search. Since there is a commercial overlay for the subject and the subject could be utilized as a commercial property based on the current zoning, this use should have been considered in selecting comparables. Conflicting Information As previously indicated, in the form, the appraiser indicates there is a 5% location adjustment taken for the subject commercial location on page 1 of the appraisal. In the addendum (page 33), the appraiser indicates the location adjustment is 2%. The appraiser incorrectly reported bathrooms for Comp #2 as 2 baths, however, the actual number of bathrooms are one and a half baths. USPAP Violations After reviewing all the data provided, the reviewer has arrived at the conclusion that the appraisal has violated USPAP. The following are the violations: Scope of Work Rule For each appraisal and appraisal review assignment, an appraiser must: 1. identify the problem to be solved; 2. determine and perform the scope of work necessary to develop credible assignment results; and 3. disclose the scope of work in the report. Problem Identification An appraiser must gather and analyze information about those assignment elements that are necessary to properly identify the appraisal or appraisal review problem to be solved. The appraiser did not identify the problem. The subject property is a commercial use located in a commercial zone. The appraiser did not identify or disclose these factors in appraising the subject property. USPAP standards were also violated as indicated below: Standards Rule 1-1: In developing a real property appraisal, an appraiser must: (a) be aware of, understand and correctly employ those recognized methods and techniques that are necessary to produce a credible appraisal;" The appraiser has not provided all the information regarding the location of the subject. The purpose of USPAP is to promote and maintain a high level of public trust in appraisal practice. In omitting the commercial overlay for the subject and the surrounding commercial buildings, the appraiser has violated USPAP and has betrayed public trust. (b) Not commit a substantial error of omission or commission that significantly affects an appraisal:" The appraiser ignored the commercial influence surrounding the subject. The subject is a corner parcel that sides and backs commercial properties. There is also a commercial building across the street from the subject. The only commercial building that is mentioned in the report is the commercial property the subject backs. The other commercial properties were not mentioned. STANDARDS RULE 1-3, MARKET ANALYSIS, AND HIGHEST AND BEST USE When necessary for credible assignment results in developing a market value opinion, an appraiser must: (a) identify and analyze the effect on use and value of: (i) existing land use regulations; (ii) reasonably probable modifications of such land use regulations; (iii) economic supply and demand; (iv) the physical adaptability of the real estate; and (v) market area trends; and The commercial zoning for the subject was not reported. The appraiser has provided conflicting statements regarding the highest and best use for the subject property. Standards Rule 2-1 Each written or oral real property appraisal report must: (a) clearly and accurately set forth the appraisal in a manner that will not be misleading. The appraiser has not properly reported the location of the subject and has not reported the commercial overlay. Utilizing comparables that ALL had more residential locations have created a report that is misleading. Conclusion There were several USPAP violations in the appraisal. • The appraisal report is misleading and is not credible. • The appraisal does not provide an accurate description of the subject zoning. • The subject location has significant commercial influences that were not reported. • The highest and best use analysis has conflicting statements. • The current use of the subject as a commercial property was not given any consideration in the appraisal. Based on the data, there were violations to the following: USPAP Standards Rule 1-1 (a) and (b), 1-3 (a) and 2-1(a) Scope of Work Rule The appraisal report is misleading and is not credible. The appraisal does not provide an accurate description of the subject location that has significant commercial influences that were not disclosed. The subject use as a medical office was not properly identified or disclosed. The subject's location in a commercial zone was not disclosed. If you would like to discuss any additional information please do not hesitate to contact me. Respectfully Submitted, Jennifer R. DeFlorio #45-6290 NYS Certified Real Estate Appraiser kat Florida Department of Revenue Jim Zingale v Office of General Counsel Executive Director 0 FLORIDA 5050 West Tennessee Street, Tallahassee, FL 32399 floridarevenue.com Advisory Memorandum From: Stephen J. Keller Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of Revenue To: Legal Counsel to Each Florida Value Adjustment Board (VAB) Date: November 16, 2023 Subject: Advisory Assistance on Definition of Real Property and on Avoiding Erroneous Statements in Written VAB Decisions Introduction Please share this advisory memorandum with the clerks and special magistrates of each county value adjustment board (VAB) and advise them accordingly. This memorandum addresses two items. The first is the appropriate definition of "real property" for the Florida ad valorem tax system which includes VAB proceedings. The second item is avoiding obsolete pre -written statements that could exist in AXIA systems or other electronic files used in producing VAB written decisions. Appropriate Definition of Real Property for the Florida VAB Process Real property is defined in section 192.001 (12), Florida Statutes, as follows: "Real property"" means land, buildings, fixtures, and all other improvements to land. The terms 'land, " "real estate, " "realty, "and "real property"" may be used interchangeably. This is the only real property definition appropriate for the Florida ad valorem tax system which includes the VAB process. Avoiding Erroneous Statements in VAB Written Decisions Recently, several obsolete pre -written statements were discovered in the AXIA software of a county VAB in Florida. In responding to a public records request, the VAB attorney handled this appropriately and issued a letter stating as follows in pertinent part: Page 1 of 2 "Relative to your initial e-mails dated September 28, 2023 and October 2, 2023 and further email of October 12, 2023, requesting public records related to the ... County Value Adjustment Board, attached/enclosed please find copies ofscreenshots responsive to your requests." "Please also note, no pre -written statements are available to the ...County Value Adjustment Board Special Magistrates for use as that AXIA feature has been disabled at my direction." These pre -written statements included erroneous statements in direct conflict with the 2009 statutory enactments in sections 194.301 and 194.3015, Florida Statutes. At this time, we ask the VAB attorney in each county to, without delay: 1) review any and all pre -written statements in the AXIA system or elsewhere, and 2) take immediate steps to ensure that no such erroneous statements exist and do not appear in any written recommended decision or final decision of the VAB. Thank you for your help. Page 2of2 Item #4 ► 4. Public Comment: Item #5 5. VAB Members or Staff Comment: 4 Item #6 ► 6. Adoption of Special Magistrate Recommendations A. Board Member Kezeske must recuse himself from the vote for Petition 2023- 01053, as owner of that parcel B. Adoption of Special Magistrates' Recommendations for 2023 VAB (1299 Filed Petitions) (385 Petitions went to hearing (605 Parcels)) 1) Motion for approval for the recommended decision for Petition 2023-01053 (alone) (motion needed) 2) Motion for approval for all other recommended decisions (motion needed) ► Homestead Exemption Petitions ► Portability Transfer Petitions ► Not Substantially Complete Petition ► Value Petitions: Residential and Commercial �10 FORM 8B MEMORANDUM OF VOTING CONFLICT FOR COUNTY, MUNICIPAL, AND OTHER LOCAL PUBLIC OFFICERS LAST NAME —FIRST NAME —MIDDLE NAME NAME OF BOARD, COUNCIL, COMMISSION, AUTHORITY, OR COMMITTEE Kezeske Ronald Alan Collier County Value Ad'ustment Board MAILING ADDRESS THE BOARD, COUNCIL, COMMISSION, AUTHORITY OR COMMITTEE ON 4206 Amelia Way WHICH I SERVE ISAUNIT OF: ❑ CITY ACOUNTY ❑ OTHER LOCAL AGENCY CITY COUNTY NAME OF POLITICAL SUBDIVISION: Collier Count Naples Collier DATE ON WHICH VOTE OCCURRED MY POSITION IS: 03/22/2024 ❑ ELECTIVE X APPOINTIVE WHO MUST FILE FORM 813 This form is for use by any person serving at the county, city, or other local level of government on an appointed or elected board, council, commission, authority, or committee. It applies to members of advisory and non -advisory bodies who are presented with a voting conflict of interest under Section 112.3143, Florida Statutes. Your responsibilities under the law when faced with voting on a measure in which you have a conflict of interest will vary greatly depending on whether you hold an elective or appointive position. For this reason, please pay close attention to the instructions on this form before completing and filing the form. INSTRUCTIONS FOR COMPLIANCE WITH SECTION 112.3143, FLORIDA STATUTES A person holding elective or appointive county, municipal, or other local public office MUST ABSTAIN from voting on a measure which would inure to his or her special private gain or loss. Each elected or appointed local officer also MUST ABSTAIN from knowingly voting on a measure which would inure to the special gain or loss of a principal (other than a government agency) by whom he or she is retained (including the parent, subsidiary, or sibling organization of a principal by which he or she is retained); to the special private gain or loss of a relative; or to the special private gain or loss of a business associate. Commissioners of community redevelopment agencies (CRAs) under Sec. 163.356 or 163.357, F.S., and officers of independent special tax districts elected on a one -acre, one -vote basis are not prohibited from voting in that capacity. For purposes of this law, a "relative" includes only the officer's father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law. A "business associate" means any person or entity engaged in or carrying on a business enterprise with the officer as a partner, joint venturer, coowner of property, or corporate shareholder (where the shares of the corporation are not listed on any national or regional stock exchange). ELECTED OFFICERS: In addition to abstaining from voting in the situations described above, you must disclose the conflict: PRIOR TO THE VOTE BEING TAKEN by publicly stating to the assembly the nature of your interest in the measure on which you are abstaining from voting; and WITHIN 15 DAYS AFTER THE VOTE OCCURS by completing and filing this form with the person responsible for recording the minutes of the meeting, who should incorporate the form in the minutes. APPOINTED OFFICERS: Although you must abstain from voting in the situations described above, you are not prohibited by Section 112.3143 from otherwise participating in these matters. However, you must disclose the nature of the conflict before making any attempt to influence the decision, whether orally or in writing and whether made by you or at your direction. IF YOU INTEND TO MAKE ANY ATTEMPT TO INFLUENCE THE DECISION PRIOR TO THE MEETING AT WHICH THE VOTE WILL BE TAKEN: • You must complete and file this form (before making any attempt to influence the decision) with the person responsible for recording the minutes of the meeting, who will incorporate the form in the minutes. (Continued on page 2) CE FORM 8B - EFF. 11/2013 PAGE 1 Adopted by reference in Rule 34-7.010(1)(f), F.A.C. APPOINTED OFFICERS (continued) • A copy of the form must be provided immediately to the other members of the agency. • The form must be read publicly at the next meeting after the form is filed. IF YOU MAKE NO ATTEMPT TO INFLUENCE THE DECISION EXCEPT BY DISCUSSION AT THE MEETING: • You must disclose orally the nature of your conflict in the measure before participating. • You must complete the form and file it within 15 days after the vote occurs with the person responsible for recording the minutes of the meeting, who must incorporate the form in the minutes. A copy of the form must be provided immediately to the other members of the agency, and the form must be read publicly at the next meeting after the form is filed. Ronald A. Kezeske DISCLOSURE OF LOCAL OFFICER'S INTEREST , hereby disclose that on (a) A measure came or will come before my agency which (check one or more) X inured to my special private gain or loss; inured to the special gain or loss of my business associate, inured to the special gain or loss of my inured to the special gain or loss of whom I am retained; or inured to the special gain or loss of March 22 is the parent subsidiary, or sibling organization or subsidiary of a principal which has retained me. (b) The measure before my agency and the nature of my conflicting interest in the measure is as follows: VAB Petition 2023-01053 Petition for Magistrate review of the real property of our residence in Collier County I will be recusing myself from the vote on that Petition. , 20 24 , by , which If disclosure of specific information would violate confidentiality or privilege pursuant to law or rules governing attorneys, a public officer, who is also an attorney, may comply with the disclosure requirements of this section by disclosing the nature of the interest in such a way as to provide the public with notice of the conflict. 02/05/24 Date Filed Signature NOTICE: UNDER PROVISIONS OF FLORIDA STATUTES §112.317, A FAILURE TO MAKE ANY REQUIRED DISCLOSURE CONSTITUTES GROUNDS FOR AND MAY BE PUNISHED BY ONE OR MORE OF THE FOLLOWING: IMPEACHMENT, REMOVAL OR SUSPENSION FROM OFFICE OR EMPLOYMENT, DEMOTION, REDUCTION IN SALARY, REPRIMAND, OR A CIVIL PENALTY NOT TO EXCEED $10,000. CE FORM 813 - EFF. 11/2013 PAGE 2 Adopted by reference in Rule 34-7.010(1)(f), F.A.C. Item #7 ► 7. Adoption of Certification of the Value Adjustment Board — Tangible Personal Property (DR-488 TPP) (motion needed) CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 kilm Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 20 23 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.) ElReal Property ❑ 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 ❑ real property ❑ tangible personal property assessment roll as submitted by the property appraiser to the value $ 2,816,324,499 adjustment board 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of ❑ real property ® tangible personal property assessment roll incorporating all changes due to action of the value $ 2,816,324,499 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 Continued on page 2 3/22/2024 Date CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 23 The value adjustment board has met the requirements below. Check all that apply. The board: NV 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. [Z2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. �3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 914. Considered only petitions filed by the deadline or found to have good cause for filing late. V5. Noticed all meetings as required by section 286.011, F.S. [Vf 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. V7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. V8. Ensured that all decisions contained the required findings of fact and conclusions of law. V9. 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 3/22/2024 Date Item #8 ► 8. Adoption of Certification of the Value Adjustment Board — Real Property (DR- 488 RP) (motion needed) CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 kilm Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 20 23 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.) ® Real Property ❑ 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 ❑ real property ❑ tangible personal property assessment roll as submitted by the property appraiser to the value $ 135,200,163,582 adjustment board 2. Net change in taxable value due to actions of the Board $ (26,522,346) 3. Taxable value of ® real property ❑ tangible personal property assessment roll incorporating all changes due to action of the value $ 135,173,641,236 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 Continued on page 2 3/22/2024 Date CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 23 The value adjustment board has met the requirements below. Check all that apply. The board: V1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. [d2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. KX3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. S/4. Considered only petitions filed by the deadline or found to have good cause for filing late. V5. Noticed all meetings as required by section 286.011, F.S. V6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. V7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. V8. Ensured that all decisions contained the required findings of fact and conclusions of law. ['9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. V10. 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 3/22/2024 Date Item #� 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed) NOTICE DR-529 R. 12:C9 DEPARTMENT OF REVENUE TAX IMPACT OF VALUE ADJUSTMENT BOARD Collier COU11t%,` Tax Year 2 01 2 3 Ru a 11D-1E.ZZ2 9orida Hdmini-tmtve Code Members of the Board Honorable Burt Saunders Board of County Commissioners, District No. 3 Honorable Dan Kowal Board of County commissioners, District No. 4 Honorable Erick Carter School Board. District No. 4 Citizen Member Ron Kezeske Business owner within the school district Citizen Member Rebecca Earney Homestead property owner The Value Adjustttlent Board (VAB) sleets each year to hear petitions and make decisions relaxing to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Number of Parcels Reduction in Shift in Type of Property County Taxable Value Taxes Exemptions Assessments* Both Due to Board Actions Due to Board Actions ^rarted Rgjes ed educn_w 7.evezzted W thvn _qsettled a Residential 1 221 7 932 710 (5,884,940) (78,077) Commercial 0 0 14 180 95 (18, 332, 650) (185, 939) Industrial and miscellaneous 0 1 6 29 10 (1,884,337) S (29, 149) Agricultural or classified use o 0 0 5 5 5 o - S o High-water recharge 0 0 0 0 0 0 } 0 Historic commercial or nonprofit o 0 0 0 o S o S o Business machinery and equipment 0 0 0 47 47 0 0 0 Vacant lots and 0 3 5 66 49 (420,419) 0 (6,301) acreage TOTALS 1 225 32 1, 259 916 S (26, 522, 346) S (299, 467) All values should be county taxable values. School and other taxing authority values may differ. "Include transfer of assessment difference (portability) requests. If you have a question about these actions. contact the Chair or the Clerk of the Value Adjustment Board. C'halrs tlanle Burt Saunders, VAB Chairman Phone 239-252-8603 4.lerk's name Crystal K. Kinzel, Clerk Phone 239-252-8399 max: Item #1( ► 10. Discussion/Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency (motion needed) Item #11 ► 11. Set date for 2024 VAB Organizational Meeting: Dates and Times the Boardroom is available: Monday, August 12, 2024, at 9:00 am and Monday, August 19, 2024, at 9:00 am