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VAB Final Meeting 3/17/2025 (w/o recommendations)Agenda Item #1 Affidavit of Publication 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 2024 Tag Year on March 17, 2025, 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 properly and tangible personal property tax rolls for 2024, review current legislative bills affecting the VAB process, recap the process for 2024, 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 DAN KOWAL, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Yam Fernandez, Deputy Clerk (SEAL) Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel Collier County, Florida 3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324 Phone: (239) 252-2646 Affidavit of Publication COLLIER COUNTY STATE OF FLORIDA Before the undersigned authority personally appeared Jennifer Hansen, who on oath says that he or she is a Deputy Clerk of the Circuit Court of Collier County, Florida; that the attached copy of advertisement, Notice of 2024 Final Value Adjustment Board Meeting was published on the publically accessible website https://notices.collierclerk.com as designated by Collier County, Florida on 02/24/2025 until 03/02/2025. Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes. (, fiant Signat e) (Affiant Printed Name) Sworn to and subscribed before me this 03/03/2025 CrystairK. KinzeL'-Clerk of the Circuit Court & Comptroller .. _ ( eputy Clerk Signature) ar ap(Deputy Clerk Printed hla e) 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 2024 Tax Year on March 17, 2025, 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 2024, review current legislative bills affecting the VAB process, recap the process for 2024, 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 DAN KOWAL, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Yani Fernandez, Deputy Clerk (SEAL) Select Year: 2024 v r Go The 2024 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright© 1995-2025 The Florida Legislature • Privacy Statement • Contact Us Agenda Item #2A Approval of Today’s Agenda Page 1 March 17, 2025 COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA March 17, 2025 @ 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: Dan Kowal, VAB Chairman (BCC, District 4) Burt Saunders, VAB Vice-Chair (BCC, District 3) Erick Carter (Collier School Board, District 4) Ron Kezeske, (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) Tim Moshier – (Alternate School Board Member) VAB Staff in Attendance: VAB Legal Counsel, Holly E. Cosby Clerk to VAB, Crystal K. Kinzel – Clerk of the Circuit Court & Comptroller Clerk’s Designee, Derek Johnssen – Finance Director for the Clerk of Courts 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 19, 2024, 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 (2024) Proposed Bills (informational) (a) PTO Bulletin 24-20 – Constitutional Amendment 5 – The Annual Inflation Adjustment to Homestead Exemption Value based on the Consumer Price Index (CPI) Page 2 March 17, 2025 B. Value Adjustment Board 2024 Compliance Checklist for Collier County C. Additional Updates 1) Records Request from Stephen J. Keller – Dept. of Revenue for data from VAB/Axia’s 2023 Session 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates’ Recommendations for 2024 VAB (593 Filed Petitions) (229 Petitions went to hearing) (348 Withdrawn Petitions) (804 Parcels) (14 Good Cause Denials) (2 Voided) (motion needed) 1) Motion to approve all recommended decisions • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petition • Value Petitions: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board – Real Property (DR-488 RP) (motion needed) 8. Adoption of Certification of the Value Adjustment Board – Tangible Personal Property (DR-488 TPP) (motion needed) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed) 10. Motion to permit VAB Counsel to review VAB website to ensure compliance and consistency (motion needed) 11. Set date for 2025 VAB Organizational Meeting: (proposed & room reserved) VAB Organizational Meeting for proposed dates of: (motion needed) Motion for Monday, August 4, 2025, at 9 a.m. Motion for Friday, August 8, 2025, at 9 a.m. 12. Adjourn Agenda Item #2B VAB Organizational Meeting Minutes from August 19, 2024 August 19, 2024 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 19, 2024 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, Chair Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member Burt Saunders, County Commission Member (Absent) Ron Kezeske, Business Citizen Member (Absent) COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE Marty Rustin Martha Vergara Page 1 August 19, 2024 CHAIRMAN KOWAL: All right. Bring this Value Adjustment Board organizational meeting open. MS. COSBY: Okay. Good morning. If I could get everybody to stand for the Pledge, please. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you very much. All right. We are on -- today is Monday, August 19th, 2024, at 9 a.m. My name is Holly Cosby. I'm Value Adjustment Board counsel. We are here today for the Value Adjustment Board organizational meeting for 2024. If I could please have everybody state their name for the record starting with Ms. Earney. HOMESTEAD MEMBER EARNEY: Hi. Homestead Citizens Member Rebecca Earney. HOMESTEAD MEMBER ROSENFELD: Good morning. Alternate Homestead Citizen Member Jill Rosenfeld. CHAIRMAN KOWAL: Collier County Commissioner, District 4, Daniel Kowal. SCHOOL BOARD MEMBER CARTER: Collier County School Board member, District 4, Erick Carter. MS. COSBY: Thank you very much. I'll advise for the record we are now on Agenda Item 2. Quorum has been established pursuant to Florida Statute 194.015. And I will also advise for the record that I have reviewed the Affidavit of Publication, and I find it sufficient to proceed. We can move on to Item No. 3. And I will -- before we move forward, Commissioner Kowal, are you okay with me running the agenda, or would you like to run the agenda and refer to me for commentary? CHAIRMAN KOWAL: I'm perfectly fine with you taking it. MS. COSBY: Are you sure? Page 2 August 19, 2024 CHAIRMAN KOWAL: Yes. MS. COSBY: All right. We're on Item 3. We've already had all of the members introduce themselves for the record. I will advise that on Page 11 of your agenda, we have a contact information sheet. If I can get everybody to just eye that really quickly and advise that your information is correct or if there's anything that needs correcting. HOMESTEAD MEMBER EARNEY: It's the same. HOMESTEAD MEMBER ROSENFELD: Mine is fine. CHAIRMAN KOWAL: And mine appears to be correct also. SCHOOL BOARD MEMBER CARTER: Mine's correct. MS. COSBY: Okay. Thank you very much. Moving on to Item 3B. We also have here in the room today our VAB administration, Marty Rustin, and also -- we have, also, Martha with us from VAB administration today. Moving on to Item 3C. I would like to make sure that I do what I need to do to confirm compliance with a few issues, so I will ask Ms. Earney and Ms. Rosenfeld -- since Mr. Kezeske is not here -- I want to verify that neither of you are members or employees of any taxing authority for the current VAB session. HOMESTEAD MEMBER ROSENFELD: That's true. HOMESTEAD MEMBER EARNEY: That's true. MS. COSBY: Okay. They have both confirmed affirmative that they are not. And then I would also like to confirm on the record that no VAB members represent other governmental entities or taxpayers in any administrative or judicial review of property taxes, and what that means is I just need to verify all members of the Board do not represent anybody in a VAB proceeding or in a judicial proceeding for property values or classifications exemptions. SCHOOL BOARD MEMBER CARTER: I do not. Page 3 August 19, 2024 CHAIRMAN KOWAL: I do not also. HOMESTEAD MEMBER ROSENFELD: I do not. HOMESTEAD MEMBER EARNEY: I do not. MS. COSBY: We have confirmation in the negative on that as well. Thank you very much. Moving on to Item 4. So I will advise for the record that on page -- starting on Page 14 of your agenda, there is a memorandum -- or there's a letter from the Department of Revenue clarifying an issue with regards to the appointment of VAB chair. Previously, the Value Adjustment Board appointed the chair, and then the chair appointed a vice chair, and the Department of Revenue has issued this letter from Leon County's attorney's office from their inquiry stating that they believe their reading of the statute is that the Board of County Commissioners should have two members. The member shall be the chair -- one of those members should the chair of the VAB, and then the BOCC should be the entity that appoints that chair. So we have to shift. Now, we were doing it just fine prior to this guidance. It was sufficient, but now that we have this guidance, we need to shift the way we do things. So on, I want to say it was July 23rd, the Board of County Commissioners did appoint Commissioner Kowal as chair, so we don't have to do that, but we do need to look to the chair to appoint a vice chair for the year. So you can do that without a motion. It's just whoever you want to appoint as vice chair. CHAIRMAN KOWAL: It's going to be Commissioner Burt Saunders. MS. COSBY: Okay. Thank you very much. Moving on to Item 5. We need a motion to approve the agenda for today's meeting. HOMESTEAD MEMBER ROSENFELD: So moved. Page 4 August 19, 2024 SCHOOL BOARD MEMBER CARTER: Second. MS. COSBY: Motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Sir Chair, do you want to call the motions, or would you like me to do those as well? CHAIRMAN KOWAL: I'll call the motions, as practice. MS. COSBY: Okay, absolutely. Okay. So we're moving on to Item No. 6, which is a recommendation reaffirming by Resolution 2024-01 the appointment of myself as VAB legal counsel for the -- actually, this should say the tax year 2024. And that would be my firm that represents the VAB, but I am the only attorney in my firm and the only person that would do any work on behalf of the VAB. And for your -- for your review is my contract in the agenda. That would start on Page 23. It goes to 27; my insurance certificates, which I've kept current throughout, they start on 28 and go through 34; and then there's an extension of my contract starting on Page 35 through 38. So I'm -- this would be my third year of this contract, but we do need to ratify that by resolution. So we would need a motion. CHAIRMAN KOWAL: Okay. I have a recommendation to reaffirm the Resolution 2024-02 to appointment of the VAB Special Magistrate. Can I get a -- MS. COSBY: Go back. We're on 6. 2024-01, which would Page 5 August 19, 2024 be ratifying me as counsel first. CHAIRMAN KOWAL: Uh-oh. I jumped ahead one. Okay. Same thing except Resolution 2024-01. I need a motion. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Okay. Moving on to Item 7A. That would be another motion, sir Chair. CHAIRMAN KOWAL: I have another recommendation to reaffirm by resolution the 2024-02, appointment of the VAB Special Magistrate. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Item 8 would also be a motion. Page 6 August 19, 2024 CHAIRMAN KOWAL: Item 8, approval -- acceptance of the minutes into the VAB record. I need a motion. HOMESTEAD MEMBER ROSENFELD: Motion. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: Motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Okay. These are information items so I will get through those and then turn it back to you, sir Chair, for the next motion. Item No. 9, we have the information with regards to the Department of Revenue training. There's a link there. I will advise for the record that I have completed the training, and I took the exam. And I'm sad to report that I got a 99, so I missed one question. It was toward the end of the 100-question exam, so I will blame it on exhaustion. But I have passed the exam. And at this point -- I don't believe that we've had any magistrates completing that training at this point yet; however, we will ensure that they complete the training prior to hearing hearings here in Collier County. Moving on to Item 10, these are report of general business and VAB reference materials. So I'll advise that on Page 58 through 60 of your agenda packet, there is a general overview of the Value Adjustment Board's role in the Florida Property Tax System, including the process for complaints and the newly adopted Page 7 August 19, 2024 legislative changes that affect the VAB process -- well, 58 through 60 is actually a document called "The Collier County Value Adjustment Board general information, Florida's Property Tax System respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights," and that's the document that I provide every year. It gives a good synopsis of the overall process. Moving on to Item IOB. We have a motion. CHAIRMAN KOWAL: Item B is a recommendation to adopt Resolution 2024-03 relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Supplementing that resolution, I will advise that there are two local policies and procedures that are attached. One has some information with regards to telephonic hearings in Collier County, and the other item is local operating policies and procedures with regards to evidence and evidence uploads, and supplementing that is an e-mail string between my office and the Property Appraiser Office with regards to the uploading of evidence into the Axia record by petitioners and taxpayers and their acceptance of that information as being provided so long as a few -- so long as a few issues are Page 8 August 19, 2024 accounted for. And they will accept that as provided, but they will not -- they will not be waiving any other objections to that evidence. There's many other ways that the Property Appraiser can object to evidence, but in the -- in the vein of Axia uploading with some qualifications, they will not object to petitioner evidence uploaded as provided. And that just aids in the efficiency of the VAB process, and it's something that I reached out to them last year and the year before and this year in a timely manner prior to this meeting. So that correspondence is in your agenda packet if you'd like to review that. Moving on to Item C 1. We need a motion. CHAIRMAN KOWAL: C 1 is a recommendation to designate legal counsel to determine good cause for late filed petitions and rescheduled hearings. Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. (No response.) MS. COSBY: Okay. Moving on to Item C -- 10D, also another motion. CHAIRMAN KOWAL: Yes. CD [sic] is a recommendation to adopt 2024-04 for the VAB petition. The appeal, I guess, carries a $15 filing fee. Do I have a motion? Page 9 August 19, 2024 HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: 10E, another motion. I will just advise for the record that what 10E -- the exhibits for 10E are the preliminary certifications of the Value Adjustment Board. There's one for real property and one for tangible property. CHAIRMAN KOWAL: Okay. It says, "Florida Department of Revenue Form delta romeo-488P - initial certification of the Value Adjustment Board." Do I have a motion? HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: So I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. And a second -- or F requires approval for destruction of VAB records in accordance with the general records schedule, GS1-SL Page 10 August 19, 2024 2018 VAB tax year records. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN KOWAL: So I have a motion and a second all. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Moving on to l OG, I will advise for the record that there are several references and resources that must be available. I will advise that they are available in this room, and they are also on the Clerk's VAB website, and I do need to read these into the record. So what we have here in the room and on the Clerk's Value Adjustment Board website are Florida's Government in Sunshine Manual, Florida Administrative Code Chapter 12D-9, Florida Administrative Code Chapter 12D-10, 12D-51.001, 12D-51.002, and 12D-51.003. We have all the Department of Revenue's Value Adjustment Board forms, we have the Department of Revenue Uniform Policies and Procedures Manual and other legal resources and reference materials, we have information for taxpayers regarding the Florida Property Tax System and Value Adjustment Board process and a property brochure, and we have Florida Statutes Chapters 119, 286, 192, 193, 194, 195, and 196. We also have 197. That concludes 10G. Moving on to 10H. And this is an item for information. We do have a budget from 2023 to provide to you as an idea of probably Page 11 August 19, 2024 what we're going to be looking like for 2024. And I will advise that in 2022, we had 1,216 petitions filed. In 2023, we had 1,300 petitions filed. So we do have a steady increase in petition filings, which would definitely show an increase in spending to operate the VAB. Does the Board have any questions with regards to any of those issues? HOMESTEAD MEMBER ROSENFELD: Of those 1300 petitions, do you know offhand how many actually go to an actual appeal or -- MS. COSBY: The hearings? HOMESTEAD MEMBER ROSENFELD: Yeah, the hearings. MS. COSBY: That's a good question. MR. RUSTIN: Three hundred. MS. COSBY: Three hundred? MR. RUSTIN: Three hundred petitions. HOMESTEAD MEMBER ROSENFELD: I was just curious. MS. COSBY: Approximately 300. I can give you an exact number -- HOMESTEAD MEMBER ROSENFELD: No, that's okay. I was just trying to get an idea of what it is. Thanks. MS. COSBY: Okay. The Property Appraiser does a good job of trying to resolve a lot of them -- (Simultaneous crosstalk.) MS. COSBY: -- prior to hearing. Okay. Does the Board have any other questions with regards to anything that we've discussed so far? CHAIRMAN KOWAL: No. MS. COSBY: Moving on to 11A, we will advise -- we learned this this morning that, indeed, the TRIM notices will be mailed this afternoon per Property Appraiser staff, which makes the deadline for Page 12 August 19, 2024 filing petitions with the VAB Friday, September 13th by 5 p.m. In your packet, there is a proposed hearing schedule. That would start on Page 9. And we will most likely be holding hearings from October -- if our session this year looks like it did last year, we'll be holding hearings from October through February, with March -- and more dates in March, if necessary. Item 11 D, we do have proposed final meeting dates for the 2024. We missed this everywhere. I'm so sorry about that -- for the 2024 year. We have March 14th, 17th, and 28th. I know that's very far in advance. So more than likely, what we will do is reach out -- unless you want to look at your calendars now and pick a date. Do you want them to do that, pick a date? MS. VERGARA: Okay. MS. COSBY: If you want to look at your calendars now and pick one of those dates, we can, or if you would rather that administration reach out to you when things get closer, we could do that as well. CHAIRMAN KOWAL: What would you guys like to do? SCHOOL BOARD MEMBER CARTER: The 17th is usually better for me, but I can make any date happen. It's early enough. HOMESTEAD MEMBER EARNEY: Right. That's the way I feel. HOMESTEAD MEMBER ROSENFELD: That's a Monday? HOMESTEAD MEMBER EARNEY: Pick a date. SCHOOL BOARD MEMBER CARTER: Yeah, that would be a Monday. MS. COSBY: The 17th? SCHOOL BOARD MEMBER CARTER: Yeah. MS. COSBY: That would be the best date for everybody. Can I get a second preference? SCHOOL BOARD MEMBER CARTER: You've got to scroll Page 13 August 19, 2024 through to get to it. CHAIRMAN KOWAL: 14th, 17th. Is the 17th -- SCHOOL BOARD MEMBER CARTER: Is that good? CHAIRMAN KOWAL: I don't know. March, it says it's a Tuesday. Are you sure? MS. COSBY: Are you looking at 2025? CHAIRMAN KOWAL: Yeah. Oh. Oh, my God. I went all the way to '26. SCHOOL BOARD MEMBER CARTER: You scrolled too much. CHAIRMAN KOWAL: I scrolled too much. Yeah, Monday, that seems fine, the 17th, if that's all right with the rest of you. MS. COSBY: Do we have a second date that would work for everybody in case -- is there, like, a preference on a second date of those listed? The 14th and the 28th would both be Fridays. I feel like one of those is going to be a spring break day. SCHOOL BOARD MEMBER CARTER: Oh. I don't have that calendar in front of me. MS. COSBY: Okay. SCHOOL BOARD MEMBER CARTER: Well, if the 17th is a spring break, then the 21 st would be -- MS. COSBY: The 21 st, I think, was not a date that was available for -- SCHOOL BOARD MEMBER CARTER: It was the 28th. So I think probably the 28th, that definitely wouldn't be spring break. That would be too late into March, in my view. So do you want to use the 28th as an alternative? MS. COSBY: Sure. CHAIRMAN KOWAL: Sure. MS. COSBY: We'll have the 17th as the preference with the Page 14 August 19, 2024 28th is the second date. CHAIRMAN KOWAL: You know the 17th is St. Patrick's Day, correct? SCHOOL BOARD MEMBER CARTER: Oh, that's right. I forgot about that. We'd all have to wear green, wouldn't we? HOMESTEAD MEMBER ROSENFELD: Green beer. Nine a.m. CHAIRMAN KOWAL: So 17th is the date, and the alternate's going to be the 28th, I guess. MS. COSBY: Right. SCHOOL BOARD MEMBER CARTER: That sounds good. CHAIRMAN KOWAL: Let Burt know. MS. COSBY: Moving on to Item 12A. 12A is an e-mail string between my office and VAB administration. I need to advise what we have discussed, and we need a motion from the Board on this item. CHAIRMAN KOWAL: Yes. MS. COSBY: So what has happened is it is brought to our attention that advertising in the paper has become very expensive, and the Value Adjustment Board administration was very interested in saving revenue where they can, which I support wholeheartedly. So after a full discussion, my research into the law, confirmation from a VAB administration that actually the Clerk's Office has all of this already covered, they would like to move to electronic advertising for the meeting. There are some -- there are some qualifications for that. There are some things that they will have to do. They still will have to advertise one time in the paper per year. There's some mailing requirements, if requested. But for the most part, this process will save -- they believe will save money and is very efficient. And so they would like to move -- I've researched it, and I find Page 15 August 19, 2024 that what they're looking to do will be compliant with law. And the Clerk, again, already has a lot in place with regards to this. So they will simply be -- they will simply be using the Clerk's resources and the Clerk's website, which is where the VAB's website is anyway. But we need to make sure that the Board knows this and that you approve of this shift in process. CHAIRMAN KOWAL: Okay. So Item 12A is advise the Board of the change in advertising method fully online in compliance with Chapter 50, Florida Statute. I need a motion. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: 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. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: All opposed, say no? (No response.) CHAIRMAN KOWAL: The ayes have it. MS. COSBY: Thank you. Moving on to Item 12B. This is a legislative update. Department of Revenue has issued 19 different Florida property tax bulletins on several law changes. I will advise that none of these have to do with the makeup of the Board or the meetings that we hold. This is more what the magistrates must apply when they're holding hearings. But it's my job to -- my duty to advise you of all the law changes. And what I did, because there were so many, was I created a synopsis page. So on Page 99 is an outline of all of the bulletins and their headline and then a -- just a brief synopsis of what each of those bulletins cover. Page 16 August 19, 2024 And so if you have any questions on any of those -- of course today you're getting sort of hit with it cold. If you see any of this after the meeting and you have any questions, you certainly can reach out to my office, and I can explain further. But all of the bulletins are also included in your agenda packet, and the pertinent part that I felt like would draw your eye to, really, the meat of each of those bulletins is highlighted in yellow. So I can scroll down and show you. Unfortunately, for some reason, the highlighting is not opaque, so it made the text behind it opaque. But each one of them -- you can still see what the text says. Each one of them you'll see has a highlighting of giving you a -- drawing your eye to what the main idea is for each of the bulletins. CHAIRMAN KOWAL: Now, is this -- I've got a question. Is this part of, like, an in-service to the magistrates, or is this part of the -- this has nothing to do with the training you've already completed? MS. COSBY: Actually, all of this is in the training. CHAIRMAN KOWAL: So it is that particular training we talked about earlier? MS. COSBY: Yes, sir. They update the training every year with whatever law changes there are, so all of this is in the training as well. CHAIRMAN KOWAL: Okay. MS. COSBY: So the magistrates will receive this, but they also receive all of the bulletins. CHAIRMAN KOWAL: All right. HOMESTEAD MEMBER ROSENFELD: I think -- don't we get the bulletins, too, as they come out? MS. COSBY: I hope so. HOMESTEAD MEMBER ROSENFELD: I'm pretty sure we Page 17 August 19, 2024 do. Not that I look at them in detail, but I do see them come by. MS. COSBY: And anytime you have any questions, I'm always available. CHAIRMAN KOWAL: Yeah. MS. COSBY: Does the Board have any questions with regards to this issue at this time? CHAIRMAN KOWAL: We're good. MS. COSBY: Okay. Thank you. Moving on to the last item of the agenda before public comment. I have a few items that I need to make sure that I state on the record to keep our VAB in compliance, and I will show you on Page 125 of your agenda packet. It starts with this compliance checklist that I have created. There it is. And so there are a number of items I can complete prior to the meeting. Those are all things that we do to coordinate this meeting, and then there are a few items that, even though we've gone through the entire agenda, are still not in the verbatim, so I would like to make sure to capture those now. And I will go quickly but slowly for our court reporter. I will advise for the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a Special Magistrate by any party or citizen. I will advise for the record that all procedures and forms of the Board or Special Magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I'll advise for the record that the Value Adjustment Board local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the Department of Revenue. And I will advise for the record that there are two items that cannot be completed at this time and the reason for that is because the Page 18 August 19, 2024 first one is that Value Adjustment Board magistrates have received the Department of Revenue training and have completed any corresponding exam if they are required to do so. And the reason that that is not completed at this point is because while we are looking for them to complete that training, it is most reasonable to expect that they complete the training prior to holding hearings in Collier County, and hearings aren't scheduled until October. So they realistically have until October to complete the training. But, again, as I advised earlier in the meeting, we will make sure that the magistrates complete the training prior to holding hearings here in Collier County. The other item that has not been completed and cannot completed -- cannot be completed is the notices, pursuant to Florida Statute 193.116, have been given to chief executive officers of each municipality. The reason that that has not been done is because hearings have not been scheduled yet. But once hearings are scheduled, if there are any petitions that are filed with regards to property that falls within any municipality in Collier County, we are required to also provide the notices for those hearings to the chief executive officers. So VAB administration ensures that that's done throughout the process. When we culminate our 2024 session during the final meeting, I will make sure to bring this checklist back to confirm to the VAB that that item has been completed as well. And that concludes my presentation for Item 12C unless the Value Adjustment Board has any questions for me. HOMESTEAD MEMBER EARNEY: I do, Ms. Cosby. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: I was just wondering, is it going to be online? I can see in the packet that there are -- the tentative dates are scheduled, but do they all get filled, all of those Page 19 August 19, 2024 dates? MS. COSBY: The hearings? HOMESTEAD MEMBER EARNEY: Yes. MS. COSBY: Yes. They try their best. You know, it's based on Special Magistrate availability and when the petitioners are available. But we hope that those get filled, and I believe they update that schedule, yes, ma'am. HOMESTEAD MEMBER EARNEY: It's on the VAB site? MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: Okay. Thank you. MS. COSBY: Does the VAB have any other questions? CHAIRMAN KOWAL: Any other questions? SCHOOL BOARD MEMBER CARTER: No. MS. COSBY: I will turn it over to the Chair for Item 13. CHAIRMAN KOWAL: Do we have any public comments? (No response.) CHAIRMAN KOWAL: No. SCHOOL BOARD MEMBER CARTER: Nobody rush at once. CHAIRMAN KOWAL: Nobody on the Zoom or anything that we don't know about? (No response.) CHAIRMAN KOWAL: All right. Well, I guess we don't have any public comments. I guess -- anybody have any other comments they'd like to make from the Board? HOMESTEAD MEMBER ROSENFELD: Just thanks again for the efficiency behind the scenes to make this go along smoothly. MS. COSBY: And we appreciate your being here today because we can't do this without you. CHAIRMAN KOWAL: I'd like to thank you because I think we did a good thing there, you know, the tag team thing on this, so... Page 20 August 19, 2024 MS. COSBY: It's my pleasure. CHAIRMAN KOWAL: That's all. I'm calling this meeting to adjourn. SCHOOL BOARD MEMBER CARTER: Okay. Sound good. CHAIRMAN KOWAL: Twenty-eight minutes. ******* Page 21 August 19, 2024 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:28 a.m. 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 22 Agenda Item #3A1a PTO Bulletin 24-20 ** All previous 2024 Bulletins were read into the record at the Organizational Meeting** Property Tax Oversight Informational Bulletin CONSTITUTIONAL AMENDMENT 5 PTO November 14,2024 2 FLORIDA Annual Inflation Adjustment to Homestead Exemption Value Amendment 5 was approved by Florida voters in the November 5, 2024, general election. This amendment changes section 6 of Article VII, and creates a new section in Article XII, of the Florida Constitution to require an annual inflation adjustment to the value of current or future homestead exemptions for levies other than school district levies. This amendment takes effect January 1, 2025, and will begin with the 2025 tax year assessment. Chapter 2024-261, Laws of Florida, implements Amendment 5 and amends section 196.031(1)(b), Florida Statutes, to require the value of the additional homestead exemption be adjusted annually based on the Consumer Price Index (CPI) as reported by the United States Department of Labor, Bureau of Labor Statistics. The $25,000 value of the additional exemption will be increased when the inflation adjustment is positive and applied to the assessed value greater than $50,000. The adjusted value increase amount will be calculated and provided by the Florida Department of Revenue (Department) annually beginning in the 2025 tax year and will be made available on the Data Portal page at Florida Dept. of Revenue-Property Tax-Data Portal. Section 218.136, Florida Statutes, is created, requiring the Legislature to appropriate funds to offset reductions in ad valorem tax revenue experienced by fiscally constrained counties as a result of the annual positive inflation adjustment. To receive the offset, a qualifying county must apply annually to the Department and provide documentation regarding the county's estimated reduction in ad valorem tax revenue. Affected Rule and Forms: The following rule and forms will be affected based on the law change. • Rule 12D-16.002, F.A.C.,Index to Forms • Form DR-420FC,Distribution to Fiscally Constrained Counties Application Information about the status of the Department's rulemaking will be 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 Constitutional Amendment 5 (House Joint Resolution 7017) is available at https://www.flsenate.gov/Session/Bill/2024/7017/BillText/er/PDF. Property Tax Oversight Informational Bulletin page 2 The full text of the implementing law(Chapter 2024-261, Laws of Florida), which amends sections 196.031, Florida Statutes, is available at https://www.flsenate.gov/Session/Bill/2024/7019/BillText/er/PDF. Implementing Date: This law is effective on January 1, 2025, and first applies to the 2025 tax roll. Agenda Item #3B VAB 2024 Compliance Checklist for Collier County COLLIER COUNTY 2024 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to he verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.01 I(5), F.A.C.§l 2D-9.013 and F.A.C.§l2f)-9.014 Verification: Pre-Organizational Meeting HEC VAB comprised of two (2) County Commissioners,one(1) School Board Member,one(1) 8/8/24 Citizen Member appointed by the BOCC and one (1)Citizen Member appointed by the School Ct. Board - Ex. 1, Ex.2, Ex. 3a,Ex.3b, Ex. 4,Org. Mtg. Agenda item 3A& Verbatim 04:\JFIEC Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004 8/8/24 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 - ( \` 8/7/24 Org. Mtg. Agenda item 6& Verbatim HEC No VAR members represent other governmental entities or taxpayers in any administrative or 8/7/24 judicial review of property taxes- Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda items 3A,3C, and 12C, BoCC& School Board verify & Verbatim ti HEC Citizen members are not members or employees of a taxing authority for the current VAR 8/7/24 session Ex.3a, Ex. 3b, Ex. 4,Org. Mtg. Agenda Items 3C and 12C, BoCC& School Board verify & Verbatim HEC The organizational meeting, as well as any other hoard meetings. will he or were noticed in Vr 8/7/24 accordance with F.S. 5286.011, and will he held in accordance with law- Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication NEC. The organizational meeting notice includes the date, time, location, purpose of the meeting. .\.X 8/7/24 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 hoard procedures. were made available at the 8/7/24 organizational meeting and copies were provided to special magistrates and board members- Org. Mtg. Agenda item 10G & Verbatim tv"'HEC The DOR's uniform policies and procedures manual is available on the existing website of the 8/8/24 board clerk- Ex. 5,Org. Mtg. Agenda item 10G & Verbatim NEC The qualifications of'special magistrates were verified - Org. Mtg. Agenda Item 7; Verbatim C\ 8/7/24 .HEC VAB Attorney has received the DOR training and has passed the corresponding exam - Or 8/7/24 Attorney will provide VAB Administration with a Certificate of Completion and Proof of Passing Exam when available- Ex. 6 Org. Mtg. Agenda Item 9 HEC All appointed special magistrates have received the DOR training and have completed the all in 2024 same and passed any corresponding exam.and special magistrates with less than five years of 7/26,7/31, required experience successfully completed the DOR's training including any updated modules 8/3,8/6, and an examination, and were certified - Org. Mtg. Agenda Item 9 - Ex. 7 - VAB will 9/6,9/16 request Certificates of Completion HEC The selection of special magistrates was based solely on proper experience and qualifications ( '8/7/24 and neither the property appraiser nor any petitioners influenced the selection of special magistrates. -Org. Mtg.Agenda item 7; Verbatim j`�' C The VAB is willing to consider any written complaint filed with respect to a special magistrate `�'' 8/7/24 by any party or citizen F.A.C. 12D-9.009(I)(f)i - Org. Mtg. Agenda Item 12C; Verbatim HEC All procedures and forms of the board or special magistrate are in compliance with F.S. §194 -,�.,e '`F8/7/24 and F.A.C. §12D-9 Org. Mtg. Agenda Items 10B and 12C; Verbatim; VAB Attorney oversees throughout VAR session Page I of 3 HEC Notice(s)has/have been given to the chief executive officer of each municipality as provided in 10/1/24 F.S. §193.1 l6 -- Ex. 8 HEC The VAR is in compliance with F.S. §194 and F.A.C. 12D-9- Org. Mtg. Agenda Item 12C; 8/7/24 Verbatim; VAR Attorney oversees throughout VAB session Organizational Meeting: August 19, 2024 s(\ The VA13 held organizational meeting prior to the holding of value adjustment hoard hearings Org. Mtg. Agenda,Org. Mtg. Agenda Item 11C, Affidavit of Publication & Verbatim v,, The VAB introduced the members of the hoard and provided contact information - Org. Mtg. ` Benda Item 3A & Verbatim k _ The VAIi introduced the hoard clerk and any designee of the board clerk and provided the U✓` hoard clerk's contact information - Org. Mtg. Agenda Item 3B& Verbatim aY The VAB appointed and/or ratified special magistrates-Org. Mtg.Agenda Item 7; Verbatim The VAB made F.A.C. I 2D-9 available to the public, special magistrates and board members, containing the uniform rules of procedure for hearings before value adjustment boards and ayspecial magistrates-available at organizational meeting and on the website of the board clerk -Ex.5; Org. Mtg.Agenda Item 10G & Verbatim The VAR made F.A.C. 12D-10 available to the public, special magistrates and hoard members. 4-. containing the rules applicable to the requirements for hearings and decisions-available at organizational meeting and on the website of the board clerk- Ex. 5; Org. Mtg. Agenda Item l0G & Verbatim The VAB made the requirements of Florida's Government in the Sunshine/open government laws including inti rmation on where to obtain the current Government-In-The-Sunshine -; � manual available to the public, special magistrates and hoard members-available at �� organizational meeting and on the website of the board clerk- Ex. 5; Org. Mtg. Agenda Item 10G & Verbatim _ yr The VAB made F.A.C. I2D-51.001, I2D-5I.002 and I2D-51.003 available to the public, cxspecial magistrates and hoard members --available at organizational meeting and on the website of the board clerk- Ex.5; Org. Mtg. Agenda Item 10G & Verbatim sl...7.-The VAB made the associated forms that have been adopted by the DOR available to the public, special magistrates and hoard members-available at organizational meeting and on the website of the board clerk - Ex. 5; Org. Mtg. Agenda Item 10G & Verbatim The VAB made all local administrative procedures and forms of the hoard or special magistrates available to the public, special magistrates and hoard members -available at A . organizational meeting and on the website of the hoard clerk- Ex. 5; Org. Mtg.Agenda Item 1 OB& Verbatim The VAR 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.5; Org. Mtg. Agenda Item 10G & Verbatim The VAR discussed,took testimony on and adopted or ratified with any required revision or AA amendment amendment any local administrative procedures and forms of the hoard, as necessary - Org. Mtg. Agenda Item 10B & Verbatim The VAR local procedures are ministerial in nature and arc not inconsistent with governing �, statutes, case law, attorney general opinions or rules of the department-Org. Mtg.Agenda h Item 12C; Verbatim & VAB Attorney oversees throughout VAB session The VAR discussed general information on Florida's property tax system, respective roles within this system. taxpayer opportunities to participate in the system. and property taxpayer cy- rights , this issue has a separate agenda item. supplemented with additional local informational handouts; this discussion will he reflected in the verbatim record and minutes- Org. Mtg. Agenda Item 10A; Verbatim .____.__�_ Page 2 of 3 of The VAB adopted/ratified, by resolution,any filing fee for petitions for the current VAB session, in an amount not to exceed $15.00-Org. Mtg. Agenda Item 10D& Verbatim The VAB announced the tentative schedule for the value adjustment board, taking into consideration the number of petitions filed,the possibility of the need to reschedule and the `' requirement that the board stay in session until all petitions have been heard-Org. Mtg. Agenda Item 11 C& Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 7,2024, August 8,2024, and August 19, 2024: I) the above information regarding pre-hearing,pre-organizational and organizational requirements were verified, reviewed, and considered,where applicable,on August 7, 2024,August 8,2024, and August 19, 2024. 2) the Organizational Meeting for the Collier County 2024 VAB Session was held on August 19, 2024, and the above information regarding organizational meeting requirements was verified, reviewed,and considered at said meeting, and 3) hearings for the Collier County 2024 VAB Session will commence on or after October 21, 2024. Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 7,2024, August 8,2024, and August 19,2024: 1) There are two(2) items above,which could not be verified before or during the organizational meeting,which are: a. 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 b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Item 1(a)could not be verified because the current DOR training was released on July 24,2024, and it is only reasonable to expect that all special magistrates complete the DOR training in a timely manner, which would be defined as completing the DOR training prior to holding VAB hearings in Collier County, 3) Item 1(a)will be verified prior to special magistrates holding VAB hearings in Collier County, 4) Item 1(b)could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required. 5) Once the above referenced, unverified items are able to be verified, I will provide the VAB with documentation and verification for the same. (A,„..}K.."-----' I, Holly E. Cosby, Collier County VAB Counsel, Holly E.Cosby, Esq.-VAB Counsel hereby certify that all compliance items listed herein have been completed. Fl Holly �• Digitally signed by Holly E.Cosby, Esq. DN:cn=Holly E.Cosby,Esq.,o=Law Office of Holly E.Cosby,PA, Cosby, Esq � em emou Attorney, ail=holly@cosbylaw.com,c=US Date:2025.02.25 15:26:31 -05'00' Page 3 of 3 2024 Collier VAB Checklist Exhibit"7" 1 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 2024 Value Adjustment Board Training, including the exam,for Attorney Special 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 2024 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. 11 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. 5,4,.. 11 i 7 i')/ ciz-eZ‘vt___-e______ 9 ii ignature and Certification of DA E ri FLORIDA Checklist Exhibit"7" Page 1 of 9 2024 Collier VAB Checklist Exhibit"7" Florida Department of Revenue Certificate of Training Joseph Haynes Davis has received 2024 Attorney Special Magistrates VAB Training on 8/6/24 FLORIDA Checklist Exhibit"7" Page 2 of 9 2024 Collier VAB Checklist Exhibit"7" Florida Department of Revenue Certificate of Training Lorraine Dube has received 2024 Real Property Appraiser Special Magistrates VAB Training on 8/6/24 111 FLORIDA ./// 1• Checklist Exhibit"7" Page 3 of 9 2024 Collier VAB Checklist Exhibit"7" Florida Department of Revenue Certificate of Training Mario De La Guardia, Asa has received 2024 Tangible Personal Property Appraiser Special Magistrates VAB Training on 7/31/24 FLORIDA Checklist Exhibit"7" Page 4 of 9 2024 Collier VAB (lhrrlrlict Fvhihit"7" 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 2024 Value Adjustment Board Training, including the exam,for Real Property Appraiser Special Magistrate. 1 certify that 1, 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 2024 Value Adjustment Board Training,for learning such content, and further certify that 1, personalIy and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid o ly` n signad dated below by the person who complete e Qrin fhcludintexam as described above. By my dated signet b o ;.I- u ' - to my preceding statements. 08/03/2024 Signet_ and Certi 'cation of DATE _ r III FLORIDA Page 5 of 9 2024 Collier VAB Checklist Exhibit"7" Florida Department of Revenue Certificate of Training Michael P Jonas has received 2024 Real Property Appraiser Special Magistrates VAB Training on 8/6/24 FLORIDA Checklist Exhibit"7" Page 6 of 9 2024 Collier VAB Checklist Exhibit"7" Certification o f 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 2024 Value Adjustment Board Training, including the exam,for Real Property Appraiser Special Magistrate. I certify that I, Phi licia 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 2024 Value Adjustment Board Training,for learning such content, and fierther 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. b ti:S . 7/, 4//d 0 01 v Signature and Certification of DATE I s 1 S E 1 ig FLORIDA 1. Checklist Exhibit"7'. _.. _________ 411111=1 Page 7 of 9 2024 Collier VAB Checklist Exhibit"7" i 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 2024 Value Adjustment Board Training, including the exam,for Real Property Appraiser Special Magistrate. I certify that 1, 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 2024 Value Adjustment Board "Training,for learning such content, and further certify that 1, 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 1 my dated signature below, 1 further attest to my preceding statements. i (?44 (t. Signature and Certification of DATE ti - in . s I FLORIDA Checklist Exhibit"7" Page 8 of 9 2024 Collier VAB Checklist Exhibit"7" 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 2024 Value Adjustment Board Training, including the exam,for Tangible Personal Property Appraiser 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 5, Module 7 (part I only), 8, and 11 of the Department of Revenue's 2024 Value Adjustment Board Training,for learning such content, and f74rther 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. 9%41 Signature and Certification of DATE FLORIDA Checklist Exhibit"7" Page 9 of 9 2024 Collier VAB Checklist Exhibit"8" Tax District 308 Value Adjustment Board Collier County,Florida Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00026 65370960103 ADAM CAPPEL,EQUITY PROPE 9:00 AM to 11:00 AM GV NAPLES PROPCO LLC $5,421,203 $5,421,203 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00172 68569990020 BRIAN DEPOTTER 9:00 AM to 11:00 AM QJR PROPERTIES NAPLES LLC $2,627,325 $2,627,325 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00037 50940011222 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM ASHKENAZ USA LLC $914,703 $602,042 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 1 of 262 2024 Collier VAB Checklist Exhibit"8" Ave Maria Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00482 69287000864 AVE MARIA 4304 LLC 3:00 PM to 4:30 PM AVE MARIA 4304 LLC $286,520 $286,520 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 2 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419•3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00131 29000001747 JOHN MCDONALD 3:00 PM to 4:30 PM SOSNOWSKI,MARIUSZ JAGODA $1,839,050 $1,839,050 Hearing Date: 11/20/2024 Room: 1 -- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00141 60581201067 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM ONEIL D SWANSON MARITAL TRI $1,302,200 $1,081,646 DOR_01 2024-00254 29606000061 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,825 $352,825 DOR_01 2024-00254 29606000265 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $345,020 $345,020 DOR_01 2024-00254 29606000469 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $316,090 $298,410 DOR_01 2024-00254 29606000663 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,090 $297,484 DOR_01 2024-00254 29606000867 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $350,020 $350,020 DOR_01 2024-00254 29606001060 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,090 $300,784 DOR_01 2024-00254 29606001264 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $303,090 $302,984 DOR_01 2024-00254 29606001468 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $443,190 $443,190 DOR_01 2024-00254 29606001280 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,020 $292,952 DOR_01 2024-00254 29606001086 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $361,825 $361,825 DOR_01 2024-00254 29606000883 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $359,825 $359,825 DOR_01 2024-00254 29606000689 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $308,020 $290,957 DOR_01 2024-00254 29606000485 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,825 $356,825 DOR_01 2024-00254 29606000281 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $354,825 $354,825 DOR_01 2024-00254 29606000087 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $343,020 $343,020 DOR_01 2024-00254 29606000100 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,825 $352,825 DOR_01 2024-00254 29606000304 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,090 $294,184 9/30/2024 8:37:16AM Page 1 of 11 Checklist Exhibit"8" Page 3 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000508 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $347,020 $347,020 DOR_01 2024-00254 29606000702 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $318,090 $301,072 DOR_01 2024-00254 29606000906 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,090 $299,684 DOR_01 2024-00254 29606001109 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,020 $352,020 DOR_01 2024-00254 29606001303 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $303,090 $302,984 DOR_01 2024-00254 29606000126 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $353,825 $353,825 DOR_01 2024-00254 29606000320 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,455 $281,373 DOR_01 2024-00254 29606000524 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,825 $356,825 DOR_01 2024-00254 29606000728 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $358,825 $358,825 DOR_01 2024-00254 29606000922 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $290,020 $289,652 DOR_01 2024-00254 29606001125 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $361,825 $361,825 DOR_01 2024-00254 29606001329 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $363,825 $363,825 DOR_01 2024-00254 29606000142 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $344,020 $344,020 DOR_01 2024-00254 29606000346 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $315,090 $297,079 DOR_01 2024-00254 29606000540 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,090 $296,384 DOR_01 2024-00254 29606000744 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $349,020 $349,020 DOR_01 2024-00254 29606000948 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,090 $299,684 DOR_01 2024-00254 29606001141 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $302,090 $301,884 DOR_01 2024-00254 29606001345 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $213,600 $213,600 DOR_01 2024-00254 29606000168 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $353,825 $353,825 DOR_01 2024-00254 29606000362 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,090 $356,090 DOR_01 2024-00254 29606000566 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $307,020 $289,626 9/30/2024 8:37:16AM Page 2 of 11 Checklist Exhibit"8" Page 4 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000760 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $358,825 $358,825 DOR_01 2024-00254 29606000964 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $360,825 $360,825 DOR_01 2024-00254 29606001167 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $292,020 $291,852 DOR_01 2024-00254 29606001361 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $363,825 $363,825 DOR_01 2024-00254 29606000184 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,090 $293,084 DOR_01 2024-00254 29606000388 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $346,020 $346,020 DOR_01 2024-00254 29606000582 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $317,090 $299,741 DOR_01 2024-00254 29606000786 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,090 $298,584 DOR_01 2024-00254 29606000980 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $351,020 $351,020 DOR_01 2024-00254 29606001183 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $302,090 $301,884 DOR_01 2024-00254 29606001387 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $304,090 $304,084 DOR_01 2024-00254 29606000207 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,455 $280,042 DOR_01 2024-00254 29606000401 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $355,825 $355,825 DOR_01 2024-00254 29606000605 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $357,825 $357,825 DOR_01 2024-00254 29606000809 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $309,020 $292,288 DOR_01 2024-00254 29606001442 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $443,190 $443,190 DOR_01 2024-00254 29606001002 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $360,825 $360,825 DOR_01 2024-00254 29606001206 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $221,000 $221,000 DOR_01 2024-00254 29606001400 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,020 $294,020 DOR_01 2024-00254 29606000223 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $314,090 $295,748 DOR_01 2024-00254 29606000427 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,090 $295,284 DOR_01 2024-00254 29606000621 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $348,020 $348,020 9/30/2024 8:37:16AM Page 3 of 11 Checklist Exhibit"8" Page 5 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000825 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $319,090 $302,403 DOR_01 2024-00254 29606001028 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,090 $300,784 DOR_01 2024-00254 29606001222 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $213,600 $213,600 DOR_01 2024-00254 29606001426 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $304,090 $304,084 DOR_01 2024-00254 29606000249 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $354,825 $354,825 DOR_01 2024-00254 29606000443 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $306,020 $288,295 DOR_01 2024-00254 29606000647 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $357,825 $357,825 DOR_01 2024-00254 29606000841 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $359,825 $359,825 DOR_01 2024-00254 29606001044 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $291,020 $290,752 DOR_01 2024-00254 29606001248 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $221,000 $221,000 DOR_01 2024-00256 29606003961 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR_01 2024-00256 29606004164 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004368 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606003987 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $386,455 $385,308 DOR_01 2024-00256 29606004180 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004384 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $391,455 $390,808 DOR_01 2024-00256 29606004407 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 DOR_01 2024-00256 29606004009 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004203 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004025 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004229 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,455 $388,608 DOR_01 2024-00256 29606004423 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 9/30/2024 8:37:16AM Page 4 of 11 Checklist Exhibit"8" Page 6 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00256 29606004041 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004245 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606004449 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 DOR_01 2024-00256 29606004067 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $387,455 $386,408 DOR_01 2024-00256 29606004261 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606004465 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $392,455 $391,908 DOR_01 2024-00256 29606003660 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $399,960 $399,696 DOR_01 2024-00256 29606004083 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004287 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606003686 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606002124 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $391,960 $390,896 DOR_01 2024-00256 29606004106 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004300 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $390,455 $389,708 DOR_01 2024-00256 29606002182 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606004122 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004326 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606004148 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,455 $387,508 DOR_01 2024-00256 29606004342 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606001523 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,960 $387,596 DOR_01 2024-00256 29606001727 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,960 $389,960 DOR_01 2024-00256 29606001921 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $390,960 $389,796 DOR_01 2024-00256 29606002140 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $391,960 $390,896 9/30/2024 8:37:16AM Page 5 of 11 Checklist Exhibit"8" Page 7 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County,Florida 50 Bald Eagle Drive Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00256 29606002360 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR 01 2024-00256 29606002564 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR 01 2024-00256 29606002768 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR 01 2024-00256 29606002962 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR 01 2024-00256 29606003165 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR 01 2024-00256 29606003369 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR 01 2024-00256 29606003563 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR 01 2024-00256 29606003767 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR_01 2024-00256 29606001549 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,960 $388,960 DOR 01 2024-00256 29606001743 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,960 $389,960 DOR 01 2024-00256 29606001947 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $390,960 $389,796 DOR 01 2024-00256 29606002166 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR 01 2024-00256 29606002386 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR 01 2024-00256 29606002580 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR 01 2024-00256 29606002784 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR 01 2024-00256 29606002988 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR 01 2024-00256 29606003181 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR 01 2024-00256 29606003385 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR 01 2024-00256 29606003589 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR 01 2024-00256 29606003783 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR 01 2024-00256 29606001565 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001581 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 9/30/2024 8:37:16AM Page 6 of 11 Checklist Exhibit"8" Page 8 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County,Florida 50 Bald Eagle Drive Scheduled Hearings Marco Island,FL 34145 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00256 29606001604 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001620 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001646 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001662 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001688 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001701 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR 01 2024-00256 29606001905 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR 01 2024-00256 29606002108 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR 01 2024-00256 29606002344 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $392,960 $391,996 DOR 01 2024-00256 29606002548 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $393,960 $393,096 DOR 01 2024-00256 29606002742 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $394,960 $394,196 DOR 01 2024-00256 29606002946 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $395,960 $395,296 DOR 01 2024-00256 29606003149 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $396,960 $396,396 DOR Ot 2024-00256 29606003343 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR 01 2024-00256 29606003547 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR 01 2024-00256 29606003741 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR 01 2024-00256 29606003482 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $398,960 $398,596 DOR 01 2024-00256 29606003945 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR 01 2024-00256 29606003929 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR 01 2024-00256 29606003725 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR 01 2024-00256 29606003521 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR 01 2024-00256 29606003327 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $397,960 $397,496 9/30/2024 8:37:16AM Page 7 of 11 Checklist Exhibit"8" Page 9 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00256 29606003123 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $396,960 $396,396 DOR 01 2024-00256 29606002920 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $395,960 $395,296 DOR 01 2024-00256 29606003466 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR 01 2024-00256 29606002726 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $394,960 $394,196 DOR 01 2024-00256 29606002522 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $393,960 $393,096 DOR 01 2024-00256 29606002328 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $392,960 $391,996 DOR 01 2024-00256 29606002085 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR 01 2024-00256 29606001882 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR 01 2024-00256 29606003903 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $385,455 $384,208 DOR 01 2024-00256 29606003880 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR 01 2024-00256 29606003864 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR 01 2024-00256 29606003848 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR 01 2024-00256 29606003822 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $384,455 $383,108 DOR 01 2024-00256 29606003806 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR 01 2024-00256 29606001769 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR 01 2024-00256 29606001963 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR 01 2024-00256 29606002205 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR 01 2024-00256 29606002409 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR 01 2024-00256 29606002603 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR 01 2024-00256 29606002807 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR 01 2024-00256 29606003000 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR 01 2024-00256 29606003204 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 9/30/2024 8:37:16AM Page 8 of 11 Checklist Exhibit"8" Page 10 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003408 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003602 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606001866 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606002069 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002302 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002506 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002700 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002904 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606003107 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003301 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $397,960 $397,496 DOR_01 2024-00256 29606003505 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $398,960 $398,596 DOR_01 2024-00256 29606003709 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606001785 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001989 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002221 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002425 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002629 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002823 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606003026 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003220 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003424 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003628 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 9/30/2024 8:37:16AM Page 9 of 11 Checklist Exhibit"8" Page 11 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003644 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003440 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003246 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003042 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606002849 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002645 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002441 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002247 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002001 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606001808 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001824 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001840 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606002043 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002027 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002263 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002289 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002467 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002483 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002661 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002687 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002865 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002881 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 9/30/2024 8:37:16AM Page 10 of 11 Checklist Exhibit"8" Page 12 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003084 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003068 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003262 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003288 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00132 77063440009 JOHN MCDONALD 9:00 AM to 11:00 AM SOSNOWSKI,MARIUSZ,JAGODA $770,080 $722,634 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 11 of 11 Checklist Exhibit"8" Page 13 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco Collier County,Florida 50 Bald Eagle Drive Marco Island,FL 34145 Scheduled He City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00555 72383280009 DEBORAH LYNN GALLAGHER 1:00 PM to 3:00 PM GALLAGHER ET AL,DEBORAH Ll $304,688 $304,688 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00158 56931200004 MATTHEW GORMAN 11:00 AM to 1:00 PM FIFTH THIRD BANK,MD 10ATA1( $2,322,287 $2,322,287 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00208 57190440002 BRIAN DEPOTTER 1:00 PM to 3:00 PM CANTERFIELD OF MARCO ISL LL $2,113,281 $868,032 DOR 01 2024-00209 57190400000 BRIAN DEPOTTER 1:00 PM to 3:00 PM CANTERFIELD OF MARCO ISL LL $529,403 $500,940 DOR 01 2024-00210 57190480004 BRIAN DEPOTTER 3:00 PM to 4:30 PM CANTERFIELD OF MARCO ISL LL $418,500 $396,000 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00123 58043200000 JOHN MCDONALD 11:00 AM to 1:00 PM LABELLE,BRETT E KATHLEEN E $1,956,767 $1,843,477 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00474 56807880008 BRENDAN LYNCH 9:00 AM to 11:00 AM PROJECT SATURN FUND V LLC,' $5,205,172 $4,161,543 DOR 01 2024-00488 57490120006 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MC DONALD S CORPORATION,% $1,872,979 $1,872,979 Hearing Date: 11/15/2024 9/30/2024 8:37:16AM Page 1 of 3 Checklist Exhibit"8" Page 14 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00425 59080280008 BRIAN DEPOTTER 9:00 AM to 11:00 AM MARCO LAKESIDE INN LLC $436,194 $436,194 DOR_01 2024-00426 59080240006 BRIAN DEPOTTER 9:00 AM to 11:00 AM MARCO LAKESIDE INN LLC $364,827 $364,827 DOR_01 2024-00028 56665360003 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM MARCO GOLF LOT 1 LLC $694,187 $694,187 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00047 56670720007 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM MARCO BUTTERFIELD LLC $2,674,349 $2,674,349 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00135 56783360008 KRGSR HOLDINGS LLC 9:00 AM to 11:00 AM KRGSR HOLDINGS LLC $1,592,797 $1,592,797 Hearing Date: 11/21/2024 Room: 1 -- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00472 56786600008 ANDRZEJ CHRACA REV TRUST 9:00 AM to 11:00 AM ANDRZEJ CHRACA REV TRUST $1,628,075 $1,613,472 DOR_01 2024-00464 59683360008 RYAN,JAMES KRISTIN M 11:00 AM to 1:00 PM RYAN,JAMES KRISTIN M $354,416 $296,041 DOR_01 2024-00463 56943480003 RYAN,JAMES KRISTIN M 11:00 AM to 1:00 PM RYAN,JAMES KRISTIN $1,663,371 $851,639 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00185 57650800001 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $992,442 $784,995 DOR_01 2024-00186 57396920009 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $862,356 $626,606 9/30/2024 8:37:16AM Page 2 of 3 Checklist Exhibit"8" Page 15 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00187 56877440009 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $435,313 $131,689 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00525 56865640002 KRAUSMANN,WILLIAM J,SUZA 1:00 PM to 3:00 PM KRAUSMANN,WILLIAM J,SUZAN $1,058,721 $1,058,721 Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00568 57801280001 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM TRANQUILITY TRUST $3,176,374 $3,176,374 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00511 57676640009 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM LIBRANDI,TODD TEIANNA $2,291,405 $1,519,666 DOR_01 2024-00509 58052920009 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM BUSTAMANTE,JAVIER JESSICA $1,666,955 $1,043,192 Total Hearings Scheduled 23 9/30/2024 8:37:16AM Page 3 of 3 Checklist Exhibit"8" Page 16 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00102 18313440006 KELLER,ANN 9:00 AM to 11:00 AM KELLER,ANN $2,404,223 $1,300,389 DOR_01 2024-00130 18411520006 JOHN MCDONALD 3:00 PM to 4:30 PM DONATO,MARIO $4,453,000 $3,945,326 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 17 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00080 13080440004 JAMES FRED BURSON 11:00 AM to 1:00 PM YB GULF SHORE 1 LLC $46,824,342 $46,824,342 Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00098 10230120009 PTAG C/O TIM HART 1:00 PM to 3:00 PM CANALE FAMILY LMT PARTNERS $1,585,000 $1,048,779 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste 419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00065 12781280001 R.WEISS 9:00 AM to 11:00 AM 275 SPRING LINE LLC $8,913,132 $8,913,132 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00439 06287240001 PROPERTY TAX PROFESSIONA 1:00 PM to 3:00 PM 1500 GSB LLC,%COMMERCIAL I $13,210,785 $13,210,785 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00424 06287280003 BRIAN DEPOTTER 9:00 AM to 11:00 AM CHARLESTON SQUARE OF NA U. $19,591,446 $11,060,911 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste 419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00169 15951000005 BRIAN DEPOTTER 9:00 AM to 11:00 AM NICHOLAS RAYNIE REIZEN TRU: $4,004,150 $4,004,150 Hearing Date: 12/3/2024 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 18 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 1/2 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00416 12934240005 DONALD BENNETT 11:00 AM to 1:00 PM GUEST JR,ROBERT E CAROLYN $6,705,051 $6,655,051 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00510 12786840006 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM KOROGHLIAN,MICHAEL KASSIA $11,799,197 $11,749,197 Total Hearings Scheduled 8 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 19 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00384 06050000708 RYAN,LLC 1:00 PM to 3:00 PM HTA-COMMONS V,LLC,%HEAL $10,124,420 $10,124,420 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00468 06050000876 CASTLE PARTNERSHIP,THE,C 1:00 PM to 3:00 PM COMMONAGE CORPORATION $5,789,100 $4,839,688 DOR_01 2024-00469 06050000669 CASTLE PARTNERSHIP,THE,C 1:00 PM to 3:00 PM COMMONAGE CORPORATION $2,698,300 $1,616,222 DOR_01 2024-00470 20767006000 CASTLE PARTNERSHIP,THE,C 3:00 PM to 4:30 PM CASTLE PARTNERSHIP $1,608,110 $1,608,110 DOR_01 2024-00471 20767007009 CASTLE PARTNERSHIP,THE,C 3:00 PM to 4:30 PM CASTLE PARTNERSHIP,THE,C/C $1,414,431 $629,147 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00071 05830290425 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM IRC CAPITAL LLC $451,080 $396,685 Total Hearings Scheduled 6 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 20 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00003 07040000607 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $4,898,148 $4,898,148 DOR_01 2024-00004 07040002003 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $6,574,853 $6,574,853 DOR_01 2024-00005 07040002605 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLEF $3,937,203 $3,643,092 DOR_01 2024-00006 07040002702 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $7,691,947 $7,073,692 Total Hearings Scheduled 4 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 21 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/21I2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00041 20853750082 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM VENETIAN CONDO LLC $2,045,000 $1,949,915 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 22 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00075 19110090001 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM CL NAPLES I LLC $4,209,176 $4,209,176 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00133 14020700004 JOHN MCDONALD 1:00 PM to 3:00 PM RAINTREE CLUB INC $927,281 $469,168 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00217 14032680002 BRIAN DEPOTTER 9:00 AM to 11:00 AM 512 MASS AVE PROPERTIES COF $5,110,673 $4,674,650 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00378 11432160002 RYAN,LLC 11:00 AM to 1:00 PM CRF BUILDING 600 LTD PRTNRSI $15,276,439 $12,755,423 DOR_01 2024-00379 11432240003 RYAN,LLC 11:00 AM to 1:00 PM CRF BUILDING 600 LTD PRTNRSI $1,658,888 $1,251,934 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00415 11430400007 LAW OFFICES OF GARYAPPEL, 9:00 AM to 11:00 AM AG NAPLES LLC $3,901,451 $3,901,451 DOR_01 2024-00431 14020800001 REALADVICE 9:00 AM to 11:00 AM NECO 301-305 5TH AVE S LLC,% $13,353,924 $13,353,924 DOR_01 2024-00432 14020840003 REALADVICE 11:00 AM to 1:00 PM NECO 365 5TH AVE S LLC,%M D $14,336,373 $14,336,373 DOR_01 2024-00433 14020920004 REALADVICE 11:00 AM to 1:00 PM NECO 375 5TH AVE S LLC,%M D $12,263,825 $12,263,825 DOR_01 2024-00434 14026960000 REALADVICE 11:00 AM to 1:00 PM NECO 401 5TH AVE S LLC,%M D $15,564,916 $15,564,916 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 23 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00435 11432000007 REALADVICE 11:00 AM to 1:00 PM NECO 630 5TH AVE S LLC $4,923,410 $4,923,410 DOR_01 2024-00436 19011720001 REALADVICE 1:00 PM to 3:00 PM NECO 898 5TH AVE S LLC,C/O M $6,582,020 $6,582,020 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00398 19010320004 RYAN,LLC 9:00 AM to 11:00 AM NAPOLI OWNER LLC $98,274,664 $98,274,664 DOR_01 2024-00404 19010200001 RYAN,LLC 1:00 PM to 3:00 PM RLR1 LLC,ROYAL SHELL REAL E $3,463,567 $2,259,451 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00422 14047640008 BRIAN DEPOTTER 9:00 AM to 11:00 AM 955 NAPLES LLC $15,427,674 $15,427,674 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00072 11380280005 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM FIR MANAGEMENT LLC $388,800 $388,800 Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00397 12589000027 RYAN,LLC 9:00 AM to 11:00 AM NAPOLI OWNER LLC $13,660,400 $13,403,421 Total Hearings Scheduled 17 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 24 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00340 14450000701 CHARLIE YOUNG C/O SLATE PF 9:00 AM to 11:00 AM NAPLES CFC ENTERPRISES LTD $17,392,602 $15,830,275 Total Hearings Scheduled: 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 25 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00074 17915000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI REAL ESTATE LP $3,430,619 $3,430,619 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00195 19015120005 BRIAN DEPOTTER 1:00 PM to 3:00 PM ONE SOUTH MAIN LLC,GORFI PF $984,996 $597,103 DOR_01 2024-00196 19015160007 BRIAN DEPOTTER 3:00 PM to 4:30 PM ONE SOUTH MAIN LLC,GORFI PF $3,811,710 $3,756,020 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00198 19015040004 BRIAN DEPOTTER 9:00 AM to 11:00 AM ONE SOUTH MAIN LLC,GORFI PF $2,444,491 $2,341,666 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00352 19014880003 GREG POORE-BADEN TAX MAP 1:00 PM to 3:00 PM 996 CENTRAL AVENUE LLC $1,555,030 $1,555,039 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00437 14045800002 RYAN,LLC 1:00 PM to 3:00 PM MPG NAPLES LLC $8,180,934 $7,989,392 DOR_01 2024-00438 14045760003 RYAN,LLC 1:00 PM to 3:00 PM MPG NAPLES LLC $5,387,360 $5,221,193 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 26 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00091 20440000019 PTAG C/O TIM HART 1:00 PM to 3:00 PM TIB BANK OF THE KEYS,%CAPIl $2,348,960 $2,039,943 Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00395 14520000026 RYAN,LLC 9:00 AM to 11:00 AM PALMETTO HOSPITALITY OF NAF $42,244,472 $42,244,472 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00063 03500001221 O'CONNOR&ASSOCIATES 1:00 PM to 3:00 PM ROSE VISIONARY HOLDINGS LLC $564,290 $558,258 DOR_01 2024-00062 03500001247 O'CONNOR&ASSOCIATES 1:00 PM to 3:00 PM ROSE VISIONARY HOLDINGS LLC $661,475 $661,475 Total Hearings Scheduled 11 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 27 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Eighth St.S. Collier County,Florida 735 Naples, 34102S. Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00354 05774999921 TODD TERRANEO 1:00 PM to 3:00 PM KNIGHTSBRIDGE PARTNERS,OF $2,663,555 $1,527,083 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 28 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_9 2024-00054 20997502565 GULF SHORE BLVD NORTH TRl 11:00 AM to 1:00 PM GULF SHORE BLVD NORTH TRU: $2,236,800 $2,032,393 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00034 18985001190 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CCW NAPLES INVESTMENT LLC, $1,311,250 $1,036,450 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00406 20765322304 RYAN,LLC 9:00 AM to 11:00 AM SEAGATE VILLA LLC $3,702,500 $3,702,500 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 29 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 112 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00064 20763280008 O'CONNOR&ASSOCIATES 9:00 AM to 11:00 AM LAXMI OF FIFTH AVE LLC $11,221,678 $11,221,678 DOR_01 2024-00081 06287520006 JAMES FRED BURSON 11:00 AM to 1:00 PM YB GULF SHORE 2 LLC $64,413,300 $64,413,300 DOR 01 2024-00085 12730040001 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR NAPLES SC LLC,%RE $41,886,526 $35,750,462 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 11 2024-00476 17460800008 CHRISTOPHER THORNTON 11:00 AM to 1:00 PM ARTHUR L CHERRY JR QPR TRU: $9,282,896 $9,282,896 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00137 16054880008 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET NEAPOLITAN LLC $16,638,618 $16,638,618 DOR 01 2024-00138 16054800004 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET NEAPOLITAN LLC $13,985,211 $13,985,211 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00175 11180480005 BRIAN DEPOTTER 9:00 AM to 11:00 AM SPIRIT MASTER FUNDING VII LLC $4,237,765 $4,237,765 DOR 01 2024-00176 11180080007 BRIAN DEPOTTER 11:00 AM to 1:00 PM SPIRIT MASTER FUNDING VII LLC $4,419,979 $4,419,979 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00207 20760560006 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 4501 LLC $14,578,511 $14,578,511 Hearing Date: 10/30/2024 9/30/2024 8:37:16AM Page 1 of 5 Checklist Exhibit"8" Page 30 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 112 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00128 17914040000 JOHN MCDONALD 1:00 PM to 3:00 PM MANGAN MILLS REALTY LLC $2,450,439 $2,450,439 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00348 09410000251 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM AQUALANE TERRACE LLC $5,951,778 $2,719,653 DOR_01 2024-00349 14013320006 NATHAN MANDLER,ESQ. 1:00 PM to 3:00 PM DYCHES BUILDING LLC,C/O WE $3,933,984 $1,559,026 DOR_01 2024-00350 14019960004 NATHAN MANDLER,ESQ. 1:00 PM to 3:00 PM TRIPLE A BUILDING LLC,%WELS $2,685,823 $1,201,907 DOR_01 2024-00355 20763240006 TODD TERRANEO 1:00 PM to 3:00 PM NAPLES BAY PROPERTIES LLC $9,970,300 $3,096,503 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00429 14020000005 REALADVICE 9:00 AM to 11:00 AM NECO 393 BROAD AVE S LLC,% $2,240,084 $2,240,084 DOR_01 2024-00430 14019560006 REALADVICE 9:00 AM to 11:00 AM NECO 375 12TH AVE SOUTH LLC $6,090,119 $6,090,119 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00485 20760440003 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM FRANCHISE RLTY INTST CORP," $1,879,250 $1,879,250 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00421 12787600009 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES EDGEWATER LLC $74,350,831 $41,184,391 DOR_01 2024-00035 13031520009 PROPERTY TAX CONSULTANT; 1:00 PM to 3:00 PM KORFF,ULRICH,DAWN M HOFFt\ $1,981,287 $1,981,287 9/30/2024 8:37:16AM Page 2 of 5 Checklist Exhibit"8" Page 31 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00073 17012520008 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM DVM PROPERTY LLC $23,966,893 $21,654,348 DOR_01 2024-00107 01830440004 MARVEL JR,THOMAS W,ELISA 1:00 PM to 3:00 PM MARVEL JR,THOMAS W,ELISAB $7,819,249 $4,271,682 DOR_01 2024-00108 14017360004 DEIGO,PABLO PATRICIA 3:00 PM to 4:30 PM DEIGO,PABLO PATRICIA $8,892,827 $7,985,451 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00168 12784720005 ARE SOLUTIONS PROPERTY TP 1:00 PM to 3:00 PM SCHUTTEN FLORIDA(2044),FAM $4,974,544 $4,974,544 DOR_01 2024-00253 12734640009 GLENN FRENCH 1:00 PM to 3:00 PM FRENCH,THERESA $3,247,197 $3,197,197 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00259 12782360001 CARL W SUAREZ 9:00 AM to 11:00 AM SUAREZ,CARL W,SUSAN ANN L $2,358,571 $1,342,216 DOR_01 2024-00261 16056920005 SULLIVAN,SHAWN LAURA 9:00 AM to 11:00 AM SULLIVAN,SHAWN LAURA $2,832,001 $1,775,017 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00134 14008960002 JOHN MCDONALD 9:00 AM to 11:00 AM MILLS,ROBERT G,MAUREEN MP $9,794,068 $9,086,960 DOR_01 2024-00181 15956440000 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $1,927,520 $1,927,520 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00101 17310680006 J FRED BURSON 9:00 AM to 11:00 AM SOZIO,JOSEPH J GRACE $5,390,550 $4,005,760 9/30/2024 8:37:16AM Page 3 of 5 Checklist Exhibit"8" Page 32 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00417 14151320007 DONALD BENNETT 11:00 AM to 1:00 PM V W VISTAS LLC $22,925,660 $21,376,253 DOR_01 2024-00440 01831320000 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM 1795 GORDON LLC,%TOM ROBE $7,448,100 $6,229,746 DOR_01 2024-00441 01831000003 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM MELODY A ROBERTS MARITAL T $6,771,000 $5,994,057 DOR_01 2024-00442 17412400003 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM RUM ROW LLC $12,789,947 $12,789,947 DOR_01 2024-00443 02880560001 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM KARIN L ROBERTS LIFETIME,MA $18,414,100 $18,233,022 DOR_01 2024-00444 16860240007 FOLEY,KEVIN THOMAS,MARJC 1:00 PM to 3:00 PM FOLEY,KEVIN THOMAS,MARJOF $41,843,320 $39,058,946 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00556 12734880005 RUST III,FREDERIC W LOUISE 11:00 AM to 1:00 PM RUST III,FREDERIC W LOUISE C $4,666,707 $4,666,707 DOR_01 2024-00524 14017480007 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY STREET REALTY $8,973,541 $5,327,958 DOR_01 2024-00523 14011200005 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY STREET REALTY $5,825,608 $3,970,142 DOR_01 2024-00522 14018040006 DONALD BENNETT 1:00 PM to 3:00 PM ROBERT A WATSON REV TRUST $20,386,810 $19,406,483 DOR_01 2024-00521 14017040007 DONALD BENNETT 1:00 PM to 3:00 PM ROBERT A WATSON REV TRUST $16,404,644 $10,058,853 DOR_01 2024-00520 17860640004 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY ST REALTY LLC $5,222,583 $4,584,507 Hearing Date: 12/11/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00502 01731400004 CONROY,JOAN D 9:00 AM to 11:00 AM CONROY,JOAN D $5,600,059 $5,600,059 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 4 of 5 Checklist Exhibit"8" Page 33 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00513 16961520008 GARY PRICE 9:00 AM to 11:00 AM DELLAPINA,JEFF SHERYL $30,656,966 $30,606,966 DOR 01 2024-00499 20765320209 DONALD BENNETT 11:00 AM to 1:00 PM COMAX PARTNERS LP,%THE BE $23,579,369 $10,401,191 Total Hearings Scheduled: 44 9/30/2024 8:37:16AM Page 5 of 5 Checklist Exhibit"8" Page 34 of 262 2024 Collier VAB Checklist Exhibit"8" Everglades City Value Adjustment Board Howie Grimm PO Box 110 Collier County,Florida Everglades City,FL 34139 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00427 83740420006 BRIAN DEPOTTER 9:00 AM to 11:00 AM IVEY HOUSE LLC $3,273,125 $3,241,613 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00373 83590480005 SABRINA W.ROBINSON,ESQ 9:00 AM to 11:00 AM DE ORONZO GLADES INC $539,011 $490,875 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 35 of 262 2024 Collier VAB Checklist Exhibit"8" Immokalee Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 1/2 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00015 00126120000 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM IMMOKALEE APARTMENTS LLC $5,593,137 $5,593,137 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 36 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00347 00396360001 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM PANTHERS RV LLC,PANTHERS F $4,663,984 $3,462,279 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 37 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00129 36613960103 JOHN MCDONALD 1:00 PM to 3:00 PM CONTRIGIANI,MARCIO ROBERIC $1,622,706 $1,622,706 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00255 24825000038 THOMAS TUCKER 9:00 AM to 11:00 AM NNN REIT LP $1,626,565 $1,626,565 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00140 37929360001 LYTWYN,PETER SHIRLEY 9:00 AM to 11:00 AM LYTWYN,PETER SHIRLEY $643,300 $132,025 Total Hearings Scheduled: 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 38 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21(2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00462 38229440002 MELINTE,EMIL 3:00 PM to 4:30 PM MELINTE,EMIL $948,436 $898,436 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 39 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00014 33155000029 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM BCHD PARTNERS II LLC,%MPCF $10,569,721 $10,569,721 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00410 33155000249 RYAN,LLC 9:00 AM to 11:00 AM 8890 FOUNDERS SQUARE SP LLI $14,966,878 $14,966,878 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00562 33155000100 BCHD PARTNERS II LLC,%APV 11:00 AM to 1:00 PM BCHD PARTNERS II LLC,%APW: $2,627,900 $2,627,900 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 40 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1212112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00022 83342560005 CATHERINE 0 COX REV LIV TR 9:00 AM to 11:00 AM CATHERINE 0 COX REV LIV TRU, $902,467 $902,467 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00027 56630501101 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM MARBELLA HOME INC,%TOEND $802,657 $646,846 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00475 00256480005 ROBERT RIBAR C/O THE STALL 9:00 AM to 11:00 AM KNICKERBOCKER PROPERTIES I $52,082,944 $39,364,328 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00557 46645000801 WRIGHT,CHRISTOPHER,KRIS1 11:00 AM to 1:00 PM WRIGHT,CHRISTOPHER,KRISTE $998,915 $739,708 Total Hearings Scheduled 4 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 41 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00007 00423320008 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 1900 SUNSHINE BLVD LLC $1,070,057 $1,070,057 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00561 00407360000 HIGHLAND PROP OF LEE COLL 1:00 PM to 3:00 PM HIGHLAND PROP OF LEE COLLIE $5,429,800 $1,879,526 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00563 00407320008 HARRISON HUBSCHMAN 1:00 PM to 3:00 PM HIGHLAND PROPERTIES OF LEE $2,866,200 $655,958 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 42 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 1/2 0 24 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00411 55150880002 RYAN,LLC 9:00 AM to 11:00 AM YBV NAPLES SS LLC,PTA-CS#44 $14,979,366 $14,979,366 Total Hearings Scheduled: 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 43 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00466 00393960006 2253 EDWARD RD(WBRFP)LLC 1:00 PM to 3:00 PM LJ1 LLC $1,917,591 $1,284,516 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 44 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00154 28750000028 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS Li $80,442,376 $80,442,376 DOR_01 2024-00155 28750000523 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS LI $20,045,999 $20,045,999 DOR_01 2024-00156 30480040100 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS II $1,518,894 $1,288,576 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00382 61841680000 RYAN,LLC 1:00 PM to 3:00 PM HARMONY SHORES VENTURE H $9,053,289 $5,474,995 Total Hearings Scheduled 4 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 45 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00570 26780040005 ABC PROPERTIES LTD 1:00 PM to 3:00 PM ABC PROPERTIES LTD $3,965,330 $2,398,752 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 46 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR 01 2024-00388 76400000029 RYAN,LLC 3:00 PM to 4:30 PM KRG 951 41 LLC $17,301,454 $17,301,454 DOR 01 2024-00389 76400000045 RYAN,LLC 3:00 PM to 4:30 PM KRG 951 41 LLC $1,608,280 $1,608,280 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR 01 2024-00390 76400000061 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $1,135,085 $1,135,085 DOR 01 2024-00391 76400000087 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $980,643 $980,643 DOR 01 2024-00392 76400000100 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $3,199,702 $3,199,702 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 47 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00480 67340080008 CHAD BLACKLOCK-SOURCE P 1:00 PM to 3:00 PM MB5 REAL ESTATE LLC $3,839,271 $3,839,271 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00180 67231240009 BRIAN DEPOTTER 9:00 AM to 11:00 AM KAMINSKI,PAUL $6,063,968 $6,063,968 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 48 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00067 00242360003 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES J AUTOMOTIVE MGMT L $13,828,110 $13,828,110 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00483 00255087409 FLORIDA PROPERTY TAX SER, 9:00 AM to 11:00 AM MC DONALDS CORP,%ADAMS i $1,694,016 $1,668,355 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 49 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00016 00293400006 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM SOUTHWIND VILLAGE MHC LLC $11,854,433 $9,057,786 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00153 24755002504 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM NAPLES LIVINGSTON LLC $95,674,900 $95,674,900 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 50 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00011 36180121006 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,153,010 $2,153,010 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00341 36180080008 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA LAUREL RIDGE LLC,% $8,026,524 $0 Total Hearings Scheduled: 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 51 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419•3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00093 00168042609 PTAG C/0 TIM HART 11:00 AM to 1:00 PM BRIXMOR GRANADA SHOPPES L $11,580,022 $11,580,022 DOR_01 2024-00094 00168042405 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $3,605,139 $3,605,139 DOR_01 2024-00099 00168047002 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $4,926,137 $4,926,137 DOR_01 2024-00100 00168042308 PTAG C/O TIM HART 3:00 PM to 4:30 PM BRIXMOR GRANADA SHOPPES L $18,167,918 $18,167,918 DOR_01 2024-00088 00167800004 PTAG C/O TIM HART 3:00 PM to 4:30 PM BRIXMOR GRANADA SHOPPES L $39,342,121 $39,342,121 DOR_01 2024-00087 00168042502 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $2,535,807 $2,535,807 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00363 60580001608 VICKARYOUS,JOSEPH P MARI 11:00 AM to 1:00 PM VICKARYOUS,JOSEPH P MARIE $1,209,345 $1,029,173 Hearing Date: 10/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_02 2024-00178 85000201947 BRIAN DEPOTTER 9:00 AM to 11:00 AM OASIS NAPLES APARTMENTS LL $203,310 $178,310 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00183 00236440007 BRIAN DEPOTTER 11:00 AM to 1:00 PM OASIS NAPLES APARTMENTS LL $29,901,827 $29,901,827 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00203 56339011769 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN- $61,206,384 $61,206,384 9/30/2024 8:37:16AM Page 1 of 7 Checklist Exhibit"8" Page 52 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00204 56339011662 BRIAN DEPOTTER 1:00 PM to 3:00 PM MAGNOLIA SQUARE APARTMEN" $37,286,669 $37,286,669 DOR_01 2024-00211 56339010142 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN- $4,788,120 $4,248,659 DOR_01 2024-00212 56339010126 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN" $2,780,880 $2,467,567 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00110 66679210980 TRAUBNER,JOHN,ADELHEID E 11:00 AM to 1:00 PM TRAUBNER,JOHN,ADELHEID BE $2,066,747 $895,044 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00361 46690000102 THB SERVICES,LLC 9:00 AM to 11:00 AM LAKE MICHIGAN CREDIT UNION $1,985,014 $1,985,014 DOR_01 2024-00386 74445100805 RYAN,LLC 1:00 PM to 3:00 PM MPG HEALTH PARKWAY LLC $2,571,179 $2,571,179 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00116 60204250188 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM FIR MANAGEMENT LLC $428,640 $428,640 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00264 64539006906 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Hearing Date: 11/22/2024 9/30/2024 8:37:16AM Page 2 of 7 Checklist Exhibit"8" Page 53 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00324 64539005622 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00325 64539005745 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00326 64539005761 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00327 64539005949 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00328 64539006029 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00329 64539006045 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00330 64539006061 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00331 64539006087 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00332 64539006142 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00333 64539006168 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00334 64539006184 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00335 64539006320 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00336 64539006388 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00337 64539006540 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00338 64539006621 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00351 64539004966 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00262 64539006744 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00263 64539006841 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $214,723 $167,266 Hearing Date: 12/3/2024 9/30/2024 8:37:16AM Page 3 of 7 Checklist Exhibit"8" Page 54 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00362 60580001608 VICKARYOUS,JOSEPH P MARI 9:00 AM to 11:00 AM VICKARYOUS,JOSEPH P MARIE $1,209,345 $1,029,173 Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00265 64539006922 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00266 64539006948 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00267 64539007002 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00268 64539007028 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00269 64539007109 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00270 64539007183 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00271 64539007222 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00272 64539007248 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $202,026 $158,494 DOR_01 2024-00273 64539007264 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00274 64539007280 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00275 64539007303 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00276 64539007329 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00277 64539007345 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00278 64539007361 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $202,026 $158,494 DOR_01 2024-00279 64539007387 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Hearing Date: 12/12/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 4 of 7 Checklist Exhibit"8" Page 55 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1212112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/12/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00280 64539007400 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00281 64539007426 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $221,554 $172,580 DOR_01 2024-00282 64539007468 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00283 64539007484 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00284 64539007507 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00285 64539007523 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00286 64539007565 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00287 64539007581 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00288 64539007604 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00289 64539007620 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $157,320 $126,445 DOR_01 2024-00290 64539007646 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $167,320 $134,431 DOR_01 2024-00291 64539007701 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00292 64539007727 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $169,320 $137,093 DOR_01 2024-00293 64539007743 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00294 64539007785 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00295 64539007808 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $200,026 $155,832 DOR_01 2024-00296 64539007866 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00297 64539007905 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 Hearing Date: 12/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00299 64539007921 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,026 $155,832 9/30/2024 8:37:16AM Page 5 of 7 Checklist Exhibit"8" Page 56 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00300 64539007947 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00301 64539008001 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00302 64539008069 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00303 64539004348 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00304 64539004429 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00305 64539004461 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00306 64539004526 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00307 64539004746 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00308 64539004827 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00309 64539004908 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00310 64539004940 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00311 64539004982 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00312 64539005004 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00313 64539005062 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00314 64539005101 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00315 64539005127 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00316 64539005266 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 Hearing Date: 12/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00317 64539005305 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00318 64539005321 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 9/30/2024 8:37:16AM Page 6 of 7 Checklist Exhibit"8" Page 57 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00319 64539005389 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00320 64539005444 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00321 64539005486 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00322 64539005525 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00323 64539005541 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Total Hearings Scheduled 95 9/30/2024 8:37:16AM Page 7 of 7 Checklist Exhibit"8" Page 58 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00188 51393520000 BRIAN DEPOTTER 11:00 AM to 1:00 PM MCKITTRICK,ELENA,ROBERT El $973,179 $737,000 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 59 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00066 00155360006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TIARA REAL ESTATE CO LLC $4,593,076 $4,593,076 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00481 48071280002 DANIEL NEBUS 11:00 AM to 1:00 PM NEBUS,DAVID E $716,858 $716,858 Hearing Date: 10/18/2024 Room: 1 -- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00030 22493000080 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM BAER S FURNITURE CO INC $9,286,964 $7,136,273 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00121 69587500501 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ REAL ESTATE HOLDINGS LL, $9,170,430 $9,170,430 DOR_01 2024-00167 65997500027 MATTHEW GORMAN 3:00 PM to 4:30 PM 13555 TTN LLC $1,423,491 $1,423,491 Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_9 2024-00360 60560000784 SHELDON FAMILY TRUST 11:00 AM to 1:00 PM SHELDON FAMILY TRUST $1,168,000 $1,113,000 DOR_03 2024-00359 60560000784 SHELDON FAMILY TRUST 11:00 AM to 1:00 PM SHELDON FAMILY TRUST $1,168,000 $1,113,000 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 1 of 3 Checklist Exhibit"8" Page 60 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00230 00144680001 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES AMBERLEY LLC $32,804,985 $20,366,512 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00383 00156920005 RYAN,LLC 1:00 PM to 3:00 PM PALM RIVER-VENTURE II LLC,% $7,549,153 $3,776,368 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00451 00157560008 FORREST HILLS LLC 9:00 AM to 11:00 AM FORREST HILLS LLC,%ART THE $1,304,584 $1,304,584 DOR_01 2024-00465 00154560108 TEDDYS LAND JOINT VENTURE 11:00 AM to 1:00 PM TEDDYS LAND JOINT VENTURE L $2,857,028 $2,857,028 DOR_01 2024-00477 00158800000 JASON BUTTERWORTH 1:00 PM to 3:00 PM GUEST SERVICES CO OF VIRGIN $13,646,863 $12,540,234 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00484 00157080009 FLORIDA PROPERTY TAX SER, 9:00 AM to 11:00 AM DOANE LTD PARTNERSHIP $1,384,080 $1,384,080 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00260 78544980045 JASON BUTTERWORTH 1:00 PM to 3:00 PM SENIOR LIVING AT NAPLES LLC, $4,945,550 $4,750,420 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 2 of 3 Checklist Exhibit"8" Page 61 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00414 27185004629 PROPERTY TAX ADJUSTMENTS 9:00 AM to 11:00 AM ROWLEY,STEVEN RUSSELL,DEI $2,415,606 $2,415,606 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00571 59960010440 MOLLY A.MAGGIANO 9:00 AM to 11:00 AM JOHNS CONBOY TRUST $2,634,168 $2,584,168 Total Hearings Scheduled 16 9/30/2024 8:37:16AM Page 3 of 3 Checklist Exhibit"8" Page 62 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn Collier County,Florida 3299 Tamiami i Tr E,2nd Floor Scheduled Hearings Napless,,F FL 34112 City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00124 41935160003 JOHN MCDONALD 1:00 PM to 3:00 PM DOTSENKO,EUGENE DARYA $1,201,822 $1,201,822 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 63 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00122 27895001983 PETERS,SUSAN 11:00 AM to 1:00 PM PETERS,SUSAN $1,542,350 $924,873 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00575 78534003783 MARIA L GIANNELLI 1998 TRUS 9:00 AM to 11:00 AM MARIA L GIANNELLI 1998 TRUST $9,810,464 $9,760,464 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 64 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00086 00275240006 PTAG C/O TIM HART 1:00 PM to 3:00 PM TAMIAMI FORD INC $4,836,369 $4,075,972 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 65 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00164 66679700908 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK OF FLORIDA, $1,578,720 $1,578,720 Total Hearings Scheduled: 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 66 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00033 53055520003 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM RINDERER,DANIEL ANJAANDRE $683,230 $683,230 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00039 53054360002 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM APF PROPERTY PARTNERS LLC $747,172 $747,172 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 67 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00036 79322080001 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM GERBERDING,MATTHIAS,ANGEI $1,461,875 $1,316,142 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00220 79325040006 BRIAN DEPOTTER 1:00 PM to 3:00 PM CARIATI FAMILY PARTNERSHIP $1,754,475 $1,702,263 Total Hearings Scheduled: 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 68 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00225 69650160001 BRIAN DEPOTTER 11:00 AM to 1:00 PM NAPLES 3101 PLACE LLC,NAPLE $31,975,989 $27,104,045 DOR_01 2024-00226 69650080000 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES 3101 PLACE LLC,NAPLE $56,773,213 $45,846,939 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 69 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn Collier County,Florida 3299 Tamiami i Tr E,2nd Floor Scheduled Hearings Napless,,F FL 34112 City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00405 28530360001 RYAN,LLC 1:00 PM to 3:00 PM SUSO 5 COUNTRYSIDE LP,%SL $13,687,734 $13,498,449 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 70 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00139 29520002501 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET-CROSSROADS LI $22,450,219 $22,450,219 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00546 80670080001 JASON BUTTERWORTH 11:00 AM to 1:00 PM NAPLES HMA INC,%ALTUS GRC $98,123,606 $98,123,606 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 71 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00068 00245160006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES M AUTOMOTIVE MGMT l $943,449 $902,150 DOR_01 2024-00069 00249240003 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES M AUTOMOTIVE MGMT I $4,852,358 $4,852,358 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00170 00251880008 BRIAN DEPOTTER 9:00 AM to 11:00 AM MC CANDLESS,ROGER JUDITH $848,678 $628,561 DOR_01 2024-00190 77020002804 BRIAN DEPOTTER 1:00 PM to 3:00 PM SUNCOAST INV 1 LLC $2,187,321 $2,187,321 DOR_01 2024-00191 00244280000 BRIAN DEPOTTER 1:00 PM to 3:00 PM 2LS LLC $1,566,316 $1,061,823 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00200 77020006800 BRIAN DEPOTTER 11:00 AM to 1:00 PM 2016 TRADE CENTER WAY LLC $3,072,005 $3,037,100 DOR_01 2024-00201 77020001708 BRIAN DEPOTTER 11:00 AM to 1:00 PM SNS II OF NAPLES,LLC $1,498,163 $1,498,163 DOR_01 2024-00202 77020001601 BRIAN DEPOTTER 11:00 AM to 1:00 PM SNS OF NAPLES,LLC $1,409,113 $1,301,951 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00512 00248400006 RYAN,LLC 1:00 PM to 3:00 PM 1995 ELSA ST LLC $2,396,625 $2,396,625 Total Hearings Scheduled 9 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 72 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/212024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00090 36316360000 PTAG C/O TIM HART 3:00 PM to 4:30 PM MDSS HOLDINGS LLC,BERNES , $1,901,394 $1,774,544 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00053 36305200003 BRADLEY W.BUTCHER,ESQ. 9:00 AM to 11:00 AM REDEEMER CHRISTIAN CHURCH $634,314 $538,254 Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00008 35746000009 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $1,764,118 $1,764,118 DOR_01 2024-00009 35746160004 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,941,785 $2,941,785 DOR_01 2024-00010 35747200002 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,621,423 $2,621,423 Hearing Date: 10/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_02 2024-00177 85000053713 BRIAN DEPOTTER 9:00 AM to 11:00 AM CORAL PALMS NAPLES APARTM $196,691 $171,691 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00182 35741040006 BRIAN DEPOTTER 11:00 AM to 1:00 PM CORAL PALMS NA APARTMENTS $45,241,847 $32,822,495 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 1 of 3 Checklist Exhibit"8" Page 73 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00126 32180520009 JOHN MCDONALD 1:00 PM to 3:00 PM KASSAM,KARIM WENDY $190,800 $190,800 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00222 35831360007 BRIAN DEPOTTER 11:00 AM to 1:00 PM D S BABINSKI 2007 REV TRUST $8,073,954 $7,212,541 DOR_01 2024-00233 36316280009 MATTHEW GORMAN 1:00 PM to 3:00 PM BARNETT BANK N A,%BANK OF $2,154,822 $1,669,814 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00342 35830040001 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA NAPLES LLC,ATTN:MF $48,598,557 $34,684,080 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00376 36316320008 BRUCE J.STAVITSKY 9:00 AM to 11:00 AM GATOR GOLDEN GATE LLC $13,483,681 $10,427,594 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00400 66070001507 RYAN,LLC 11:00 AM to 1:00 PM PARKWAY PLAZA ASSOC LLC $1,855,708 $1,403,227 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00515 36442080005 KE ANDREWS 1:00 PM to 3:00 PM ANABI REAL EST DEVELOPMENT $1,923,553 $1,711,189 9/30/2024 8:37:16AM Page 2 of 3 Checklist Exhibit"8" Page 74 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00142 36120800002 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM CSMA FT LLC,%FIRSTKEY HOME $364,572 $307,632 Total Hearings Scheduled: 15 9/30/2024 8:37:16AM Page 3 of 3 Checklist Exhibit"8" Page 75 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00160 23945007022 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10ATA1 C $1,972,978 $1,418,340 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00112 23945009606 DAVID MARTELLA 11:00 AM to 1:00 PM DAVID AND DAISY MARTELLA $767,902 $767,902 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00234 23945007019 MATTHEW GORMAN 3:00 PM to 4:30 PM BARNETT BANK INC,%BANK OF $2,065,792 $1,485,463 Hearing Date: 11/7/2024 Room: 1 -- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00402 23945007103 RYAN,LLC 11:00 AM to 1:00 PM REG8 BERKSHIRE COMMONS LL $16,670,997 $15,612,065 DOR_01 2024-00403 23941001022 RYAN,LLC 1:00 PM to 3:00 PM REGENCY CENTERS L P,%PROI $685,356 $685,356 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 76 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00043 00169160001 PROPERTY TAX CONSULTANT; 9:00 AM to 11:00 AM 8901 NAPLES INC $2,816,397 $2,816,397 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00218 00176685304 BRIAN DEPOTTER 9:00 AM to 11:00 AM L A REALTY COMPANY,%CRE C $6,204,433 $5,403,295 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 77 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00092 00726726008 PTAG C/O TIM HART 3:00 PM to 4:30 PM UAP-DEVONSHIRE LLC $5,095,061 $5,095,061 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 78 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00380 26083200005 RYAN,LLC 11:00 AM to 1:00 PM CHOKOLOSKEE ISLAND VENTUR $2,816,821 $1,554,839 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00042 26086480000 PROPERTY TAX CONSULTANT; 11:00 AM to 1:00 PM BROWARD COLLIER PROPERTIE $484,233 $484,233 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00381 26083560004 RYAN,LLC 9:00 AM to 11:00 AM CHOKOLOSKEE ISLAND VENTUR $86,632 $60,168 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 79 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00025 68300003464 SCOTT R KAREUS AND,PATRI( 9:00 AM to 11:00 AM SCOTT R KAREUS AND,PATRICE $1,298,383 $1,298,383 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 80 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00083 49660084566 PTAG C/O TIM HART 11:00 AM to 1:00 PM PIEDMONT/METROLINA FUND#1: $1,089,000 $1,089,000 DOR_01 2024-00096 49660084540 PTAG C/O TIM HART 1:00 PM to 3:00 PM PIEDMONT/METROLINA FUND#1: $3,560,950 $3,549,700 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00020 77459000121 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM WPPI NAPLES TF LLC $76,434,161 $76,434,161 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00193 21842600126 BRIAN DEPOTTER 1:00 PM to 3:00 PM MEI,RONALD F $3,509,943 $3,509,943 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00377 21842600168 RYAN,LLC 11:00 AM to 1:00 PM ALD NFL LLC $5,894,720 $5,894,720 Hearing Date: 11/7/2024 Room: 1 •-- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00401 77459000325 RYAN,LLC 11:00 AM to 1:00 PM STOR-ALL IMMOKALEE BLVD LLC $13,443,643 $13,443,643 DOR_01 2024-00409 49660096143 RYAN,LLC 1:00 PM to 3:00 PM AMIRA CHOICE NAPLES RE LLC $19,685,872 $19,685,872 Total Hearings Scheduled 7 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 81 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00012 00761680002 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM GSI NAPLES 220 BASIK DRIVE LL $2,214,884 $1,944,517 DOR_01 2024-00013 00763880305 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM GSI NAPLES 220 BASIK DRIVE IN $8,487,201 $7,054,867 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 82 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00192 66760012725 BRIAN DEPOTTER 1:00 PM to 3:00 PM GLL SELECTION II FLORIDA LP,i $2,569,514 $2,276,500 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00452 66760002104 SHELBOURNE TOWERS LP,%( 9:00 AM to 11:00 AM SHELBOURNE TOWERS LP,%GF $2,690,553 $2,690,553 DOR_01 2024-00453 66760002120 SHELBOURNE TOWERS LP,%( 9:00 AM to 11:00 AM SHELBOURNE TOWERS LP,%OF $2,405,976 $2,405,976 DOR_01 2024-00460 66760013038 BOULEVARD SHOPPES II LLC 11:00 AM to 1:00 PM BOULEVARD SHOPPES II LLC $2,948,719 $2,948,719 DOR_01 2024-00461 66760013025 SUTTON PLACE INVESTORS LL 11:00 AM to 1:00 PM SUTTON PLACE INVESTORS LLC $6,310,792 $6,310,792 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 83 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00374 00282084103 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM 3940 PROSPECT LLC $5,456,166 $5,456,166 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 84 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00145 29555006501 RYAN,LLC CIO ROBERT PEYTC 1:00 PM to 3:00 PM HPA BORROWER 2016-1 LLC $580,316 $440,074 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 85 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00104 30080006968 DONNA M NADRICH 9:00 AM to 11:00 AM DONNA M NADRICH $1,346,400 $1,296,400 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 86 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 1/2 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00385 77510402121 RYAN,LLC 1:00 PM to 3:00 PM E5 NAPLES LLC $10,181,893 $10,181,893 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00487 34520001102 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MCDONALDS CORPORATION,% $1,415,244 $1,415,244 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00045 60698002667 PROPERTY TAX CONSULTANT; 11:00 AM to 1:00 PM PINTO COURT INC $1,111,095 $697,978 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 87 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00573 27690006565 LONG LAKE VIEW TRUST 3:00 PM to 4:30 PM LONG LAKE VIEW TRUST $728,346 $562,172 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 88 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00407 76710010026 RYAN,LLC 1:00 PM to 3:00 PM TERRACINA II LLC $8,317,309 $8,317,309 DOR_01 2024-00408 76710010042 RYAN,LLC 1:00 PM to 3:00 PM TERRACINA III LLC $4,362,852 $4,362,852 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 89 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00173 00402404013 BRIAN DEPOTTER 9:00 AM to 11:00 AM QHM FLORIDA LLC $3,563,907 $3,563,907 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 90 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00084 30840000065 PTAG C/O TIM HART 1:00 PM to 3:00 PM FFT SANTA BARBARA I LLC,%Fl $6,675,103 $6,378,456 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00567 00403160000 HIGHLAND PROP OF LEE COLL 9:00 AM to 11:00 AM HIGHLAND PROP OF LEE COLLIE $1,144,193 $679,624 DOR_01 2024-00566 00403200009 HIGHLAND PROP OF LEE COLL 9:00 AM to 11:00 AM HIGHLAND PROP OF LEE COLLIE $347,682 $206,632 Total Hearings Scheduled: 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 91 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00346 00400246406 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM COLLIER CNTY,%MHP BEMBRIC $15,302,238 $15,302,238 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 92 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00227 00400880008 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES CARRIAGE LLC $20,342,245 $15,530,035 DOR_01 2024-00228 00400840006 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES CARRIAGE LLC $19,277,529 $13,321,406 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 93 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00518 47870040004 GLOBAL PROJECT NAPLES 2 Li 1:00 PM to 3:00 PM GLOBAL PROJECT NAPLES 2 LLC $2,040,639 $2,040,639 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 94 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00197 37744040001 BRIAN DEPOTTER 3:00 PM to 4:30 PM SALMA HOLDINGS INC $2,924,355 $2,924,355 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00569 37591480102 HAR III RE CONSULTANTS 9:00 AM to 11:00 AM SOLANO,FRANK DARIA $1,027,774 $953,351 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 95 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00473 63045042303 JOHNS REVOCABLE TRUST 9:00 AM to 11:00 AM JOHNS REVOCABLE TRUST $970,512 $920,512 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 96 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00111 23095002702 ROZSYPAL,JAMES J MARILYN 11:00 AM to 1:00 PM ROZSYPAL,JAMES J MARILYN B $5,021,075 $4,971,075 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 97 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00223 34740160001 BRIAN DEPOTTER 11:00 AM to 1:00 PM SOUTHERN PETRO HOLDING LL< $1,875,985 $728,383 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 98 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_11 2024-00057 68986900127 SUSANA SANDOVAL FL TRUST 9:00 AM to 11:00 AM SUSANA SANDOVAL FL TRUST $318,284 $314,164 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 99 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00097 30735000028 PTAG C/O TIM HART 1:00 PM to 3:00 PM PRCP FL NAPLES EDGE75 LLC E $94,979,742 $94,979,742 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00106 76885050102 AARON DAVIS 1:00 PM to 3:00 PM CB PORTFOLIO OWNER LLC $2,203,309 $2,203,309 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00224 00297440004 BRIAN DEPOTTER 11:00 AM to 1:00 PM SOUTHERN PETRO HOLDING LL( $1,866,756 $887,701 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00393 26095000387 RYAN,LLC 9:00 AM to 11:00 AM TERRA HOSPITALITY FLORIDA LI $12,419,243 $12,124,949 DOR_01 2024-00394 26095000361 RYAN,LLC 9:00 AM to 11:00 AM TERRA HOSPITALITY-FLORIDA L $12,236,028 $11,969,250 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00358 81790005062 JASON BUTTERWORTH 9:00 AM to 11:00 AM GOLD COAST PREMIER PROP IV $11,942,281 $11,942,281 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00486 21785000058 FLORIDA PROPERTY TAX SERI 11:00 AM to 1:00 PM MC DONALD S CORP,%ADAMS $2,276,509 $1,425,303 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 100 of 262 2024 Collier VAB Checklist Exhibit"8" Total Hearings Scheduled 7 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 101 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21I2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00236 55150680008 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM JM SOUTHWEST LLC $2,875,717 $2,875,717 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 102 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00095 60204200484 PTAG C/O TIM HART 1:00 PM to 3:00 PM AUTOZONE STORES LLC $1,803,107 $1,803,107 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste,419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00163 60204200523 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10 ATA1 $1,608,538 $1,608,538 Total Hearings Scheduled: 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 103 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_03 2024-00503 00207920006 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $3,555,750 $3,555,750 DOR_03 2024-00504 00208000006 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $4,976,391 $4,976,391 DOR_03 2024-00505 00208280004 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $687,500 $687,500 DOR_03 2024-00506 00208360102 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $3,632,750 $3,632,750 DOR_03 2024-00507 00208520007 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $687,500 $687,500 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 104 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_9 2024-00517 41823520001 DE ALMEIDA,PAULA L 11:00 AM to 1:00 PM DE ALMEIDA,PAULA L $1,417,567 $1,367,567 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00553 00282280004 PALM ROYALE CEMETERY,MA 11:00 AM to 1:00 PM PALM ROYALE CEMETERY,MAU $3,437,558 $2,446,958 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00516 41823520001 DE ALMEIDA,PAULA L 3:00 PM to 4:30 PM DE ALMEIDA,PAULA L $1,417,567 $1,367,567 Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00558 41827240002 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $711,450 $542,020 DOR_01 2024-00558 41827280004 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $1,130,674 $1,058,058 DOR_01 2024-00559 41827280004 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $1,130,674 $1,058,058 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 105 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00070 00256360507 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ AUTOMOTIVE PROPERTIES I $12,678,739 $12,678,739 DOR_01 2024-00076 34595004040 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM JAZ AUTOMOTIVE PROPERTIES I $1,946,700 $1,946,700 DOR_01 2024-00077 34595004082 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM MATHENEY TR,A GROVER,LAN( $100 $100 Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00002 00282520007 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TGM BERMUDA ISLAND INC $69,249,111 $57,425,960 DOR_01 2024-00018 24745001065 FLANAGAN BILTON LLC 3:00 PM to 4:30 PM TARGET CORPORATION T-2063, $16,898,038 $16,898,038 DOR_01 2024-00019 00198560009 FLANAGAN BILTON LLC 3:00 PM to 4:30 PM TGM MALIBU LAKES LLC $80,626,432 $60,255,092 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00032 21961000856 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $100 $100 DOR_01 2024-00046 21961000704 PROPERTY TAX CONSULTANT; 11:00 AM to 1:00 PM HALLANDALE BEACH $112 $112 DOR_01 2024-00048 21961000762 PROPERTY TAX CONSULTANT; 11:00 AM to 1:00 PM HALLANDALE BEACH $112 $112 DOR_01 2024-00050 21961000351 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM CANIZO LLC $9,194,558 $9,194,558 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00214 00165440000 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES FL SENIOR HOUSING,PI $51,471,950 $51,471,950 Hearing Date: 11/5/2024 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 106 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00365 00177201305 HMC NGL INC,%RYAN LLC 9:00 AM to 11:00 AM HMC NGL INC,%RYAN LLC $134,673,706 $54,052,186 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00399 00201000003 RYAN,LLC 11:00 AM to 1:00 PM PR NAPLES ACTIVE ADULT LLC,• $41,146,853 $41,146,853 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00478 00235480000 JASON BUTTERWORTH 1:00 PM to 3:00 PM SIENA LAKES LLC,%ALTUS GRO $1,856,704 $1,856,704 DOR_01 2024-00479 00235520009 JASON BUTTERWORTH 1:00 PM to 3:00 PM SIENA LAKES LLC,%ALTUS GRO $182,113,635 $174,663,635 Hearing Date: 11/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_02 2024-00545 85000619843 TARGET CORPORATION-T-20E 3:00 PM to 4:30 PM TARGET CORPORATION-T-2063 $7,253,403 $7,228,403 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00526 73620011121 ONGAN,SELEN 11:00 AM to 1:00 PM ONGAN,SELEN $2,052,868 $2,002,868 Total Hearings Scheduled 17 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 107 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00017 67410000808 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM TARGET CORPORATION,%PRO! $13,148,038 $13,148,038 Total Hearings Schedulect 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 108 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00159 00726960000 MATTHEW GORMAN 11:00 AM to 1:00 PM FIFTH THIRD BANK,MD 10ATA1( $1,754,756 $1,754,756 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00174 30806000180 BRIAN DEPOTTER 9:00 AM to 11:00 AM SPIRIT MASTER FUNDING VII LLC $2,556,644 $2,556,644 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00213 73620100689 BRIAN DEPOTTER 3:00 PM to 4:30 PM S-H NAPLES DEVELOPMENT,PR $30,418,655 $30,418,655 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00258 25368002589 LOWE S HOME CENTERS INC,r 9:00 AM to 11:00 AM LOWE S HOME CENTERS INC,Mi $12,609,420 $12,609,420 DOR_01 2024-00345 00438680209 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM COL PLAZA REALTY LLC,%CARI $18,962,663 $18,962,663 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00419 73620100663 DAVID PICHLER 9:00 AM to 11:00 AM BRITTON(NAPLES)LLC $18,621,103 $18,621,103 Total Hearings Scheduled 6 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 109 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00564 32431305041 JEFFREY R NEWSON TRUST 9:00 AM to 11:00 AM JEFFREY R NEWSON TRUST $2,600,712 $1,558,523 Total Hearings Scheduled: 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 110 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00021 63456760009 JACOB,JOB PAJO JENNIFER L 9:00 AM to 11:00 AM JACOB,JOB PAJO JENNIFER LEI $519,827 $519,827 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00118 61942760007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $339,064 $339,064 DOR_01 2024-00119 61942920009 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $3,072,649 $3,072,649 DOR_01 2024-00120 61943400007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $18,759,241 $18,759,241 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00215 61947520006 BRIAN DEPOTTER 9:00 AM to 11:00 AM FCRCG 3060 TAMIAMI LLC,%FIR $2,388,306 $1,759,889 DOR_01 2024-00216 61947640009 BRIAN DEPOTTER 9:00 AM to 11:00 AM FCRCG 3060 TAMIAMI LLC,%FIR $5,310,810 $5,023,290 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00375 63404480001 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM 4444 TAMIAMI TRAIL N LLC,%PA $2,162,809 $2,162,809 Hearing Date: 11/13/2024 Room: 1 -- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00454 63404440009 GREENBELT LLC 9:00 AM to 11:00 AM GREENBELT LLC $2,155,582 $2,155,582 DOR_01 2024-00459 63404400007 GREENBELT LLC,GRACE-ARTE 11:00 AM to 1:00 PM GREENBELT LLC,GRACE-ARTEL $1,109,187 $1,109,187 Hearing Date: 11/14/2024 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 111 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 2/2 1/2 0 24 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00519 74760160009 GLOBAL PROJECT NAPLES 2 LI 1:00 PM to 3:00 PM SHERWIN WILLIAMS DEV CORP, $4,044,347 $4,044,347 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00029 60630440009 PROPERTY TAX CONSULTANT; 1:00 PM to 3:00 PM HALLANDALE BEACH $792,158 $792,158 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00038 50840960004 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM 1354 HILLTOP DRIVE LLC $489,013 $467,500 DOR_01 2024-00113 48000001029 PIVOTAL TAX SOLUTIONS 3:00 PM to 4:30 PM INTERNATIONAL REALTY,CONSI $133,560 $133,560 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00114 48000001061 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM INTERNATIONAL REALTY,CONSI $135,660 $135,660 DOR_01 2024-00115 48000001087 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM INTERNATIONAL REALTY,CONSI $144,330 $144,330 Total Hearings Scheduled 15 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 112 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00412 52600200009 RYAN,LLC 9:00 AM to 11:00 AM 3030 THOMASSON DR LLC $8,833,123 $8,833,123 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 113 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_32 2024-00548 62427480005 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,039,639 $1,039,639 DOR_32 2024-00549 62427920109 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,069,461 $1,069,461 DOR_32 2024-00550 62712040008 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,052,240 $1,052,240 DOR_32 2024-00551 62417680006 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $974,595 $864,570 DOR_32 2024-00552 62414380008 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,059,468 $1,059,468 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00136 62834040009 MARANO,DANIEL 9:00 AM to 11:00 AM MARANO,DANIEL $1,170,656 $1,170,656 DOR_01 2024-00143 62770720001 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM CSMA FT LLC,%FIRSTKEY HOME $536,613 $272,702 DOR_01 2024-00144 62421600001 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM HPA BORROWER 2016 2 LLC $738,915 $491,818 DOR_01 2024-00146 62839600004 RYAN,LLC C/O ROBERT PEYTC 1:00 PM to 3:00 PM LSF9 MASTER TRUST,%HUDSOF $639,905 $392,404 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00257 62842000002 HENNESSY,MICHAEL 9:00 AM to 11:00 AM HENNESSY,MICHAEL $773,203 $473,911 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00497 62571120004 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MARFISI,FILIPO MARIA I $765,449 $765,449 Total Hearings Scheduled 11 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 114 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn Collier County,Florida 3299 Tamiami i Tr E,2nd Floor Scheduled Hearings Napless,,F FL 34112 City Notice 2024 Tax Roll From 10/14/2024 to 1212112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00235 38455040001 LAND TRUST#1 3:00 PM to 4:30 PM LAND TRUST#1 $1,925,480 $756,438 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 115 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_Ol 2024-00166 71750000143 MATTHEW GORMAN 3:00 PM to 4:30 PM FIFTH THIRD BANK,MD 10ATA1< $1,437,880 $1,437,880 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_Ol 2024-00366 71750000305 AMG,PROPERTY TAX CONSUL 3:00 PM to 4:30 PM SHAWNICK NAPLES LLC,%ESMd $12,931,383 $12,931,383 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_Ol 2024-00467 52505120682 CUSANO JR,RALPH EDWARD,I 11:00 AM to 1:00 PM CUSANO JR,RALPH EDWARD,DI $1,175,242 $979,499 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00428 79904071506 BUCKLEY,EUGENE DAVID,SUt 11:00 AM to 1:00 PM BUCKLEY,EUGENE DAVID,SUSP $1,604,565 $1,516,381 Total Hearings Scheduled 4 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 116 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00044 25500000954 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM ASHKENAZ USA LLC $2,497,416 $2,158,773 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00165 25500001005 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD TRUST CO SAV BK $1,095,127 $1,095,127 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00353 76720001520 TODD TERRANEO 1:00 PM to 3:00 PM KRAFT OFFICE CENTER LLC $23,406,715 $23,316,684 Total Hearings Scheduled 3 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 117 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 •-- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00049 51541880000 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM ASHKENAZ USA LLC $978,583 $798,839 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 118 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_02 2024-00103 94150000102 DANIEL FRISCHER 9:00 AM to 11:00 AM HCP MEDICAL OFFICE BLDG,LLC $0 $0 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00547 00433440004 JASON BUTTERWORTH 11:00 AM to 1:00 PM COLLIER HMA INC,%ALTUS GR( $77,663,508 $77,663,508 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 119 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00023 72204001561 BHATIA,RAJ K BHAWNA 9:00 AM to 11:00 AM BHATIA,RAJ K BHAWNA $2,485,000 $2,249,390 DOR_9 2024-00024 72204001561 BHATIA,RAJ K BHAWNA 3:00 PM to 4:30 PM BHATIA,RAJ K BHAWNA $2,485,000 $2,249,390 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00162 32435500101 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10ATA1( $2,044,498 $2,044,498 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00171 66270120000 BRIAN DEPOTTER 9:00 AM to 11:00 AM AMERICAN NATIONAL INSURANC $14,845,350 $14,845,350 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00205 66270200108 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 800 LLC $1,005,409 $1,005,409 DOR_01 2024-00206 66270200001 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 800 LLC $9,470,339 $9,470,339 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00105 72217500224 HOYLE FAMILY TRUST 9:00 AM to 11:00 AM HOYLE FAMILY TRUST $699,550 $692,484 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 9/30/2024 8:37:16AM Page 1 of 2 Checklist Exhibit"8" Page 120 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00219 64380000601 BRIAN DEPOTTER 9:00 AM to 11:00 AM PELICAN BAY FINANCIAL CTR LL $14,120,786 $14,120,786 DOR_01 2024-00229 66270040009 BRIAN DEPOTTER 1:00 PM to 3:00 PM PELICAN BAY BLVD LLC,%CRC $39,982,082 $39,982,082 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00051 69220000766 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM GAZEBO OVERSEAS LTD,%IRC $6,142,500 $5,534,631 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00250 71833126546 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM BEAUPRE,RACHEL H,BRADFOR $720,900 $501,963 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00221 71870000829 BRIAN DEPOTTER 1:00 PM to 3:00 PM ANITA T CARIATI 1997 REV TRUS- $3,124,500 $2,040,314 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00423 69220000562 BRIAN DEPOTTER 11:00 AM to 1:00 PM MIROMAR MANAGEMENT LLC $6,147,500 $5,532,635 DOR_01 2024-00446 66674378005 ALTUS GROUP-DAVID PICHLEF 1:00 PM to 3:00 PM MERIDIAN LLC $5,368,851 $4,863,620 Total Hearings Scheduled 14 9/30/2024 8:37:16AM Page 2 of 2 Checklist Exhibit"8" Page 121 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_Ol 2024-00189 40629000001 BRIAN DEPOTTER 11:00 AM to 1:00 PM EVERGLADES SQUARE LLC $4,242,757 $4,242,757 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 122 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1212112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 • DOR 01 2024-00117 61844160006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ REAL ESTATE HOLDINGS LLB $7,274,623 $7,274,623 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 123 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00199 61842880003 BRIAN DEPOTTER 9:00 AM to 11:00 AM OAKS APARTMENTS AT NAPLES $973,328 $973,328 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 124 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00572 24981480000 REBORA,STEPHEN J KERRYA 9:00 AM to 11:00 AM REBORA,STEPHEN J KERRY A $302,553 $261,485 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 125 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2112024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00161 61834880008 MATTHEW GORMAN 1:00 PM to 3:00 PM ISRAM GGOP LLC $1,769,637 $1,769,637 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00387 61834840006 RYAN,LLC 1:00 PM to 3:00 PM GULF GATE PLAZA LLC,%ISRAN $16,696,422 $16,696,422 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00357 61835000007 JASON BUTTERWORTH 9:00 AM to 11:00 AM GOLD COAST PREM PROP VII LU $12,013,742 $12,013,742 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00489 59940902523 FLORIDA PROPERTY TAX SER' 1:00 PM to 3:00 PM GULF GATE PLAZA LLC,%MICH/ $2,164,635 $1,315,911 Total Hearings Scheduled: 4 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 126 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/2N2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00125 37167880107 JOHN MCDONALD 1:00 PM to 3:00 PM KASSAM,KARIM WENDY $1,015,331 $965,331 DOR_01 2024-00127 37167880000 JOHN MCDONALD 1:00 PM to 3:00 PM CAVENDER,KENT L,DIANA V BL $1,014,579 $964,579 Total Hearings Scheduled 2 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 127 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00560 24630040005 MARTIN J BESKOW 11:00 AM to 1:00 PM STRIAR,BRIAN MARK,LYNNE EL $903,393 $903,393 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 128 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00508 52399000002 MAXWELL,HENDRY&SIMMON 11:00 AM to 1:00 PM KARYN M BROOKS REV TRUST $2,950,225 $2,900,225 Total Hearings Scheduled 1 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 129 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Ed Finn 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/21/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00001 00185342201 MITCHELL,JANE 9:00 AM to 11:00 AM MITCHELL,JANE $450,290 $450,290 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00031 56105510203 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM ASHKENAZ USA LLC $912,887 $782,769 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00147 56105513653 RYAN,LLC C/O ROBERT PEYTC 1:00 PM to 3:00 PM LSF8 MASTER,PARTICIPATION T $759,187 $633,293 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00179 68977001080 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $1,318,996 $1,318,996 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00514 68985000604 MCCULLOCH,JOHN W,MALIND 9:00 AM to 11:00 AM MCCULLOCH,JOHN W,MALINDA $3,590,921 $2,842,980 Total Hearings Scheduled 5 9/30/2024 8:37:16AM Page 1 of 1 Checklist Exhibit"8" Page 130 of 262 2024 Collier VAB Checklist Exhibit"8" Tax District 308 Value Adjustment Board Collier County,Florida Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00026 65370960103 ADAM CAPPEL,EQUITY PROPE 9:00 AM to 11:00 AM GV NAPLES PROPCO LLC $5,421,203 $5,421,203 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00172 68569990020 BRIAN DEPOTTER 9:00 AM to 11:00 AM QJR PROPERTIES NAPLES LLC $2,627,325 $2,627,325 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00037 50940011222 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM ASHKENAZ USA LLC $914,703 $602,042 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 131 of 262 2024 Collier VAB Checklist Exhibit"8" Ave Maria Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00482 69287000864 AVE MARIA 4304 LLC 3:00 PM to 4:30 PM AVE MARIA 4304 LLC $286,520 $286,520 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 132 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00131 29000001747 JOHN MCDONALD 3:00 PM to 4:30 PM SOSNOWSKI,MARIUSZ JAGODA $1,839,050 $1,839,050 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00141 60581201067 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM ONEIL D SWANSON MARITAL TRi $1,302,200 $1,081,646 DOR_01 2024-00254 29606000061 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,825 $352,825 DOR_01 2024-00254 29606000265 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $345,020 $345,020 DOR_01 2024-00254 29606000469 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $316,090 $298,410 DOR_01 2024-00254 29606000663 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,090 $297,484 DOR_01 2024-00254 29606000867 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $350,020 $350,020 DOR_01 2024-00254 29606001060 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,090 $300,784 DOR_01 2024-00254 29606001264 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $303,090 $302,984 DOR_01 2024-00254 29606001468 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $443,190 $443,190 DOR_01 2024-00254 29606001280 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,020 $292,952 DOR_01 2024-00254 29606001086 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $361,825 $361,825 DOR_01 2024-00254 29606000883 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $359,825 $359,825 DOR_01 2024-00254 29606000689 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $308,020 $290,957 DOR_01 2024-00254 29606000485 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,825 $356,825 DOR_01 2024-00254 29606000281 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $354,825 $354,825 DOR_01 2024-00254 29606000087 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $343,020 $343,020 DOR_01 2024-00254 29606000100 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,825 $352,825 DOR_01 2024-00254 29606000304 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,090 $294,184 10/1/2024 10:14:20AM Page 1 of 11 Checklist Exhibit"8" Page 133 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000508 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $347,020 $347,020 DOR_01 2024-00254 29606000702 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $318,090 $301,072 DOR_01 2024-00254 29606000906 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,090 $299,684 DOR_01 2024-00254 29606001109 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $352,020 $352,020 DOR_01 2024-00254 29606001303 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $303,090 $302,984 DOR_01 2024-00254 29606000126 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $353,825 $353,825 DOR_01 2024-00254 29606000320 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,455 $281,373 DOR_01 2024-00254 29606000524 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,825 $356,825 DOR_01 2024-00254 29606000728 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $358,825 $358,825 DOR_01 2024-00254 29606000922 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $290,020 $289,652 DOR_01 2024-00254 29606001125 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $361,825 $361,825 DOR_01 2024-00254 29606001329 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $363,825 $363,825 DOR_01 2024-00254 29606000142 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $344,020 $344,020 DOR_01 2024-00254 29606000346 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $315,090 $297,079 DOR_01 2024-00254 29606000540 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,090 $296,384 DOR_01 2024-00254 29606000744 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $349,020 $349,020 DOR_01 2024-00254 29606000948 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,090 $299,684 DOR_01 2024-00254 29606001141 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $302,090 $301,884 DOR_01 2024-00254 29606001345 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $213,600 $213,600 DOR_01 2024-00254 29606000168 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $353,825 $353,825 DOR_01 2024-00254 29606000362 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $356,090 $356,090 DOR_01 2024-00254 29606000566 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $307,020 $289,626 10/1/2024 10:14:20AM Page 2 of 11 Checklist Exhibit"8" Page 134 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000760 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $358,825 $358,825 DOR_01 2024-00254 29606000964 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $360,825 $360,825 DOR_01 2024-00254 29606001167 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $292,020 $291,852 DOR_01 2024-00254 29606001361 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $363,825 $363,825 DOR_01 2024-00254 29606000184 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,090 $293.084 DOR_01 2024-00254 29606000388 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $346,020 $346,020 DOR_01 2024-00254 29606000582 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $317,090 $299,741 DOR_01 2024-00254 29606000786 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,090 $298,584 DOR_01 2024-00254 29606000980 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $351,020 $351,020 DOR_01 2024-00254 29606001183 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $302,090 $301,884 DOR_01 2024-00254 29606001387 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $304,090 $304,084 DOR_01 2024-00254 29606000207 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,455 $280,042 DOR_01 2024-00254 29606000401 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $355,825 $355,825 DOR_01 2024-00254 29606000605 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $357,825 $357,825 DOR_01 2024-00254 29606000809 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $309,020 $292,288 DOR_01 2024-00254 29606001442 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $443,190 $443,190 DOR_01 2024-00254 29606001002 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $360,825 $360,825 DOR_01 2024-00254 29606001206 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $221,000 $221,000 DOR_01 2024-00254 29606001400 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,020 $294,020 DOR_01 2024-00254 29606000223 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $314,090 $295,748 DOR_01 2024-00254 29606000427 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,090 $295,284 DOR_01 2024-00254 29606000621 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $348,020 $348,020 10/1/2024 10:14:20AM Page 3 of 11 Checklist Exhibit"8" Page 135 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00254 29606000825 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $319,090 $302,403 DOR_01 2024-00254 29606001028 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,090 $300,784 DOR_01 2024-00254 29606001222 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $213,600 $213,600 DOR_01 2024-00254 29606001426 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $304,090 $304,084 DOR_01 2024-00254 29606000249 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $354,825 $354,825 DOR_01 2024-00254 29606000443 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $306,020 $288,295 DOR_01 2024-00254 29606000647 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $357,825 $357,825 DOR_01 2024-00254 29606000841 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $359,825 $359,825 DOR_01 2024-00254 29606001044 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $291,020 $290,752 DOR_01 2024-00254 29606001248 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $221,000 $221,000 DOR_01 2024-00256 29606003961 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR_01 2024-00256 29606004164 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004368 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606003987 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $386,455 $385,308 DOR_01 2024-00256 29606004180 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004384 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $391,455 $390,808 DOR_01 2024-00256 29606004407 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 DOR_01 2024-00256 29606004009 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004203 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $298,295 $297,792 DOR_01 2024-00256 29606004025 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004229 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,455 $388,608 DOR_01 2024-00256 29606004423 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 10/1/2024 10:14:20AM Page 4 of 11 Checklist Exhibit"8" Page 136 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606004041 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $296,295 $295,592 DOR_01 2024-00256 29606004245 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606004449 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $301,295 $301,092 DOR_01 2024-00256 29606004067 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $387,455 $386,408 DOR_01 2024-00256 29606004261 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606004465 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $392,455 $391,908 DOR_01 2024-00256 29606003660 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $399,960 $399,696 DOR_01 2024-00256 29606004083 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004287 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $299,295 $298,892 DOR_01 2024-00256 29606003686 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606002124 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $391,960 $390,896 DOR_01 2024-00256 29606004106 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004300 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $390,455 $389,708 DOR_01 2024-00256 29606002182 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606004122 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $297,295 $296,692 DOR_01 2024-00256 29606004326 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606004148 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,455 $387,508 DOR_01 2024-00256 29606004342 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $300,295 $299,992 DOR_01 2024-00256 29606001523 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,960 $387,596 DOR_01 2024-00256 29606001727 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,960 $389,960 DOR_O1 2024-00256 29606001921 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $390,960 $389,796 DOR_01 2024-00256 29606002140 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $391,960 $390,896 10/1/2024 10:14:20AM Page 5 of 11 Checklist Exhibit"8" Page 137 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606002360 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002564 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002768 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002962 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003165 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003369 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003563 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003767 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR_01 2024-00256 29606001549 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $388,960 $388,960 DOR_01 2024-00256 29606001743 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $389,960 $389,960 DOR_01 2024-00256 29606001947 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $390,960 $389,796 DOR_01 2024-00256 29606002166 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002386 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002580 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002784 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002988 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003181 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003385 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003589 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003783 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR_01 2024-00256 29606001565 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001581 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 10/1/2024 10:14:20AM Page 6 of 11 Checklist Exhibit"8" Page 138 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606001604 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001620 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001646 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001662 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001688 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001701 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $288,260 $288,260 DOR_01 2024-00256 29606001905 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606002108 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002344 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $392,960 $391,996 DOR_01 2024-00256 29606002548 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $393,960 $393,096 DOR_01 2024-00256 29606002742 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $394,960 $394,196 DOR_01 2024-00256 29606002946 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $395,960 $395,296 DOR_01 2024-00256 29606003149 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $396,960 $396,396 DOR_01 2024-00256 29606003343 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003547 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003741 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606003482 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $398,960 $398,596 DOR_01 2024-00256 29606003945 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR_01 2024-00256 29606003929 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $295,295 $294,492 DOR_01 2024-00256 29606003725 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606003521 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003327 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $397,960 $397,496 10/1/2024 10:14:20AM Page 7 of 11 Checklist Exhibit"8" Page 139 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003123 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $396,960 $396,396 DOR_01 2024-00256 29606002920 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $395,960 $395,296 DOR_01 2024-00256 29606003466 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606002726 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $394,960 $394,196 DOR_01 2024-00256 29606002522 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $393,960 $393,096 DOR_01 2024-00256 29606002328 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $392,960 $391,996 DOR_01 2024-00256 29606002085 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606001882 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606003903 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $385,455 $384,208 DOR_01 2024-00256 29606003880 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR_01 2024-00256 29606003864 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR_01 2024-00256 29606003848 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $294,295 $293,392 DOR_01 2024-00256 29606003822 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $384,455 $383,108 DOR_01 2024-00256 29606003806 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $293,295 $292,292 DOR_01 2024-00256 29606001769 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001963 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002205 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002409 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002603 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002807 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606003000 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003204 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 10/1/2024 10:14:20AM Page 8 of 11 Checklist Exhibit"8" Page 140 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003408 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003602 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606001866 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606002069 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002302 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002506 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002700 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002904 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606003107 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_Ol 2024-00256 29606003301 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $397,960 $397,496 DOR_01 2024-00256 29606003505 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $398,960 $398,596 DOR_01 2024-00256 29606003709 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $299,260 $299,260 DOR_01 2024-00256 29606001785 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001989 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002221 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002425 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002629 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002823 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606003026 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003220 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003424 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003628 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 10/1/2024 10:14:20AM Page 9 of 11 Checklist Exhibit"8" Page 141 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 1 212 0/2 0 2 4 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00256 29606003644 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $298,260 $298,260 DOR_01 2024-00256 29606003440 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $297,260 $297,176 DOR_01 2024-00256 29606003246 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003042 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606002849 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002645 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002441 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002247 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002001 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606001808 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001824 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606001840 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM LAND TRUST NO 1082-0300-00,C $289,260 $289,260 DOR_01 2024-00256 29606002043 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002027 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $290,260 $289,476 DOR_01 2024-00256 29606002263 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002289 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $291,260 $290,576 DOR_01 2024-00256 29606002467 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002483 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $292,260 $291,676 DOR_01 2024-00256 29606002661 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002687 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $293,260 $292,776 DOR_01 2024-00256 29606002865 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 DOR_01 2024-00256 29606002881 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $294,260 $293,876 10/1/2024 10:14:20AM Page 10 of 11 Checklist Exhibit"8" Page 142 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00256 29606003084 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003068 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $295,260 $294,976 DOR_01 2024-00256 29606003262 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 DOR_01 2024-00256 29606003288 NATHAN MANDLER,ESQ. 3:00 PM to 4:30 PM MARRIOTT OWNERSHIP RESOR1 $296,260 $296,076 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00132 77063440009 JOHN MCDONALD 9:00 AM to 11:00 AM SOSNOWSKI,MARIUSZ,JAGODA $770,080 $722,634 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 11 of 11 Checklist Exhibit"8" Page 143 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00555 72383280009 DEBORAH LYNN GALLAGHER 1:00 PM to 3:00 PM GALLAGHER ET AL,DEBORAH Ll $304,688 $304,688 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00158 56931200004 MATTHEW GORMAN 11:00 AM to 1:00 PM FIFTH THIRD BANK,MD 10ATA1( $2,322,287 $2,322,287 Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_32 2024-00554 57366400009 SAK,KATARZYNA SAK,ZBIGNIE 9:00 AM to 11:00 AM SAK,KATARZYNA SAK,ZBIGNIEV $1,484,224 $1,098,575 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00208 57190440002 BRIAN DEPOTTER 1:00 PM to 3:00 PM CANTERFIELD OF MARCO ISL LL $2,113,281 $868,032 DOR_01 2024-00209 57190400000 BRIAN DEPOTTER 1:00 PM to 3:00 PM CANTERFIELD OF MARCO ISL LL $529,403 $500,940 DOR_01 2024-00210 57190480004 BRIAN DEPOTTER 3:00 PM to 4:30 PM CANTERFIELD OF MARCO ISL LL $418,500 $396,000 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00123 58043200000 JOHN MCDONALD 11:00 AM to 1:00 PM LABELLE,BRETT E KATHLEEN E $1,956,767 $1,843,477 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of 3 Checklist Exhibit"8" Page 144 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00474 56807880008 BRENDAN LYNCH 9:00 AM to 11:00 AM PROJECT SATURN FUND V LLC,' $5,205,172 $4,161,543 DOR_01 2024-00488 57490120006 FLORIDA PROPERTY TAX SERI 11:00 AM to 1:00 PM MC DONALD S CORPORATION,% $1,872,979 $1,872,979 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00028 56665360003 PROPERTY TAX CONSULTANT; 1:00 PM to 3:00 PM MARCO GOLF LOT 1 LLC $694,187 $694,187 DOR_01 2024-00425 59080280008 BRIAN DEPOTTER 9:00 AM to 11:00 AM MARCO LAKESIDE INN LLC $436,194 $436,194 DOR_01 2024-00426 59080240006 BRIAN DEPOTTER 9:00 AM to 11:00 AM MARCO LAKESIDE INN LLC $364,827 $364,827 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00047 56670720007 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM MARCO BUTTERFIELD LLC $2,674,349 $2,674,349 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00135 56783360008 KRGSR HOLDINGS LLC 9:00 AM to 11:00 AM KRGSR HOLDINGS LLC $1,592,797 $1,592,797 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00463 56943480003 RYAN,JAMES KRISTIN M 11:00 AM to 1:00 PM RYAN,JAMES KRISTIN $1,663,371 $851,639 DOR_01 2024-00464 59683360008 RYAN,JAMES KRISTIN M 11:00 AM to 1:00 PM RYAN,JAMES KRISTIN M $354,416 $296,041 DOR_01 2024-00472 56786600008 ANDRZEJ CHRACA REV TRUST 9:00 AM to 11:00 AM ANDRZEJ CHRACA REV TRUST $1,628,075 $1,613,472 10/1/2024 10:14:20AM Page 2 of 3 Checklist Exhibit"8" Page 145 of 262 2024 Collier VAB Checklist Exhibit"8" City of Marco Island Value Adjustment Board Guillermo Polanco 50 Bald Eagle Drive Collier County,Florida Marco Island,FL 34145 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00185 57650800001 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $992,442 $784,995 DOR_01 2024-00186 57396920009 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $862,356 $626,606 DOR_01 2024-00187 56877440009 BRIAN DEPOTTER 11:00 AM to 1:00 PM MUSKAT FAMILY LTD PTNSHP 93 $435,313 $131,689 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00525 56865640002 KRAUSMANN,WILLIAM J,SUZA 1:00 PM to 3:00 PM KRAUSMANN,WILLIAM J,SUZAN $1,058,721 $1,058,721 Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00568 57801280001 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM TRANQUILITY TRUST $3,176,374 $3,176,374 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00509 58052920009 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM BUSTAMANTE,JAVIER JESSICA $1,666,955 $1,043,192 DOR_01 2024-00511 57676640009 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM LIBRANDI,TODD TEIANNA $2,291,405 $1,519,666 Total Hearings Scheduled 24 10/1/2024 10:14:20AM Page 3 of 3 Checklist Exhibit"8" Page 146 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00102 18313440006 KELLER,ANN 9:00 AM to 11:00 AM KELLER,ANN $2,404,223 $1,300,389 DOR_01 2024-00130 18411520006 JOHN MCDONALD 3:00 PM to 4:30 PM DONATO,MARIO $4,453,000 $3,945,326 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 147 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00080 13080440004 JAMES FRED BURSON 11:00 AM to 1:00 PM YB GULF SHORE 1 LLC $46,824,342 $46,824,342 Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00098 10230120009 PTAG C/O TIM HART 1:00 PM to 3:00 PM CANALE FAMILY LMT PARTNERS $1,585,000 $1,048,779 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00065 12781280001 R.WEISS 9:00 AM to 11:00 AM 275 SPRING LINE LLC $8,913,132 $8,913,132 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00439 06287240001 PROPERTY TAX PROFESSIONA 1:00 PM to 3:00 PM 1500 GSB LLC,%COMMERCIAL L $13,210,785 $13,210,785 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419.3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00424 06287280003 BRIAN DEPOTTER 9:00 AM to 11:00 AM CHARLESTON SQUARE OF NA LL $19,591,446 $11,060,911 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00169 15951000005 BRIAN DEPOTTER 9:00 AM to 11:00 AM NICHOLAS RAYNIE REIZEN TRU: $4,004,150 $4,004,150 Hearing Date: 12/3/2024 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 148 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00416 12934240005 DONALD BENNETT 11:00 AM to 1:00 PM GUEST JR,ROBERT E CAROLYN $6,705,051 $6,655,051 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00510 12786840006 MAXWELL,HENDRY&SIMMON 9:00 AM to 11:00 AM KOROGHLIAN,MICHAEL 'CASSIA $11,799,197 $11,749,197 Total Hearings Scheduled 8 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 149 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00384 06050000708 RYAN,LLC 1:00 PM to 3:00 PM HTA-COMMONS V,LLC,%HEAL' $10,124,420 $10,124,420 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00468 06050000876 CASTLE PARTNERSHIP,THE,C 1:00 PM to 3:00 PM COMMONAGE CORPORATION $5,789,100 $4,839,688 DOR_01 2024-00469 06050000669 CASTLE PARTNERSHIP,THE,C 1:00 PM to 3:00 PM COMMONAGE CORPORATION $2,698,300 $1,616,222 DOR_01 2024-00470 20767006000 CASTLE PARTNERSHIP,THE,C 3:00 PM to 4:30 PM CASTLE PARTNERSHIP $1,608,110 $1,608,110 DOR_01 2024-00471 20767007009 CASTLE PARTNERSHIP,THE,C 3:00 PM to 4:30 PM CASTLE PARTNERSHIP,THE,C/C $1,414,431 $629,147 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00071 05830290425 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM IRC CAPITAL LLC $451,080 $396,685 Total Hearings Scheduled 6 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 150 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00003 07040000607 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $4,898,148 $4,898,148 DOR_01 2024-00004 07040002003 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $6,574,853 $6,574,853 DOR_01 2024-00005 07040002605 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLEF $3,937,203 $3,643,092 DOR_01 2024-00006 07040002702 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM HELIOS COLLIERS LLC,%ADLER $7,691,947 $7,073,692 Total Hearings Scheduled 4 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 151 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00041 20853750082 PROPERTY TAX CONSULTANT; 9:00 AM to 11:00 AM VENETIAN CONDO LLC $2,045,000 $1,949,915 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 152 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00075 19110090001 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM CL NAPLES I LLC $4,209,176 $4,209,176 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00133 14020700004 JOHN MCDONALD 1:00 PM to 3:00 PM RAINTREE CLUB INC $927,281 $469,168 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00217 14032680002 BRIAN DEPOTTER 9:00 AM to 11:00 AM 512 MASS AVE PROPERTIES COI $5,110,673 $4,674,650 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00378 11432160002 RYAN,LLC 11:00 AM to 1:00 PM CRF BUILDING 600 LTD PRTNRSI $15,276,439 $12,755,423 DOR_01 2024-00379 11432240003 RYAN,LLC 11:00 AM to 1:00 PM CRF BUILDING 600 LTD PRTNRSI $1,658,888 $1,251,934 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00415 11430400007 LAW OFFICES OF GARYAPPEL: 9:00 AM to 11:00 AM AG NAPLES LLC $3,901,451 $3,901,451 DOR_01 2024-00431 14020800001 REALADVICE 9:00 AM to 11:00 AM NECO 301-305 5TH AVE S LLC,% $13,353,924 $13,353,924 DOR_01 2024-00432 14020840003 REALADVICE 11:00 AM to 1:00 PM NECO 365 5TH AVE S LLC,%M D $14,336,373 $14,336,373 DOR_01 2024-00433 14020920004 REALADVICE 11:00 AM to 1:00 PM NECO 375 5TH AVE S LLC,%M D $12,263,825 $12,263,825 DOR_01 2024-00434 14026960000 REALADVICE 11:00 AM to 1:00 PM NECO 401 5TH AVE S LLC,%M D $15,564,916 $15,564,916 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 153 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00435 11432000007 REALADVICE 11:00 AM to 1:00 PM NECO 630 5TH AVE S LLC $4,923,410 $4,923,410 DOR_01 2024-00436 19011720001 REALADVICE 1:00 PM to 3:00 PM NECO 898 5TH AVE S LLC,C/O M $6,582,020 $6,582,020 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00398 19010320004 RYAN,LLC 9:00 AM to 11:00 AM NAPOLI OWNER LLC $98,274,664 $98,274,664 DOR_01 2024-00404 19010200001 RYAN,LLC 1:00 PM to 3:00 PM RLR1 LLC,ROYAL SHELL REAL E $3,463,567 $2,259,451 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00422 14047640008 BRIAN DEPOTTER 9:00 AM to 11:00 AM 955 NAPLES LLC $15,427,674 $15,427,674 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00072 11380280005 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM FIR MANAGEMENT LLC $388,800 $388,800 Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00397 12589000027 RYAN,LLC 9:00 AM to 11:00 AM NAPOLI OWNER LLC $13,660,400 $13,403,421 Total Hearings Scheduled 17 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 154 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00340 14450000701 CHARLIE YOUNG C/O SLATE PF 9:00 AM to 11:00 AM NAPLES CFC ENTERPRISES LTD $17,392,602 $15,830,275 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 155 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearin s Naples,FL 34102 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00074 17915000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI REAL ESTATE LP $3,430,619 $3,430,619 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00195 19015120005 BRIAN DEPOTTER 1:00 PM to 3:00 PM ONE SOUTH MAIN LLC,GORFI PF $984,996 $597,103 DOR_01 2024-00196 19015160007 BRIAN DEPOTTER 3:00 PM to 4:30 PM ONE SOUTH MAIN LLC,GORFI PF $3,811,710 $3,756,020 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00198 19015040004 BRIAN DEPOTTER 9:00 AM to 11:00 AM ONE SOUTH MAIN LLC,GORFI PF $2,444,491 $2,341,666 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00352 19014880003 GREG POORE-BADEN TAX MAN 1:00 PM to 3:00 PM 996 CENTRAL AVENUE LLC $1,555,039 $1,555,039 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00437 14045800002 RYAN,LLC 1:00 PM to 3:00 PM MPG NAPLES LLC $8,180,934 $7,989,392 DOR_01 2024-00438 14045760003 RYAN,LLC 1:00 PM to 3:00 PM MPG NAPLES LLC $5,387,360 $5,221,193 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 156 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00091 20440000019 PTAG C/O TIM HART 1:00 PM to 3:00 PM TIB BANK OF THE KEYS,%CAPE $2,348,960 $2,039,943 Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00395 14520000026 RYAN,LLC 9:00 AM to 11:00 AM PALMETTO HOSPITALITY OF NAF $42,244,472 $42,244,472 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00062 03500001247 O'CONNOR&ASSOCIATES 1:00 PM to 3:00 PM ROSE VISIONARY HOLDINGS LL( $661,475 $661,475 DOR_01 2024-00063 03500001221 O'CONNOR&ASSOCIATES 1:00 PM to 3:00 PM ROSE VISIONARY HOLDINGS LL( $564,290 $558,258 Total Hearings Scheduled 11 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 157 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00354 05774999921 TODD TERRANEO 1:00 PM to 3:00 PM KNIGHTSBRIDGE PARTNERS,OF $2,663,555 $1,527,083 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 158 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_9 2024-00054 20997502565 GULF SHORE BLVD NORTH TRl 11:00 AM to 1:00 PM GULF SHORE BLVD NORTH TRU: $2,236,800 $2,032,393 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00034 18985001190 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CCW NAPLES INVESTMENT LLC, $1,311,250 $1,036,450 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00406 20765322304 RYAN,LLC 9:00 AM to 11:00 AM SEAGATE VILLA LLC $3,702,500 $3,702,500 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 159 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00064 20763280008 O'CONNOR&ASSOCIATES 9:00 AM to 11:00 AM LAXMI OF FIFTH AVE LLC $11,221,678 $11,221,678 DOR_01 2024-00085 12730040001 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR NAPLES SC LLC,%RE $41,886,526 $35,750,462 DOR_01 2024-00081 06287520006 JAMES FRED BURSON 11:00 AM to 1:00 PM YB GULF SHORE 2 LLC $64,413,300 $64,413,300 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00476 17460800008 CHRISTOPHER THORNTON 11:00 AM to 1:00 PM ARTHUR L CHERRY JR QPR TRU; $9,282,896 $9,282,896 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00137 16054880008 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET NEAPOLITAN LLC $16,638,618 $16,638,618 DOR_01 2024-00138 16054800004 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET NEAPOLITAN LLC $13,985,211 $13,985,211 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00175 11180480005 BRIAN DEPOTTER 9:00 AM to 11:00 AM SPIRIT MASTER FUNDING VII LLC $4,237,765 $4,237,765 DOR_01 2024-00176 11180080007 BRIAN DEPOTTER 11:00 AM to 1:00 PM SPIRIT MASTER FUNDING VII LLC $4,419,979 $4,419,979 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00207 20760560006 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 4501 LLC $14,578,511 $14,578,511 Hearing Date: 10/30/2024 10/1/2024 10:14:20AM Page 1 of 5 Checklist Exhibit"8" Page 160 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00128 17914040000 JOHN MCDONALD 1:00 PM to 3:00 PM MANGAN MILLS REALTY LLC $2,450,439 $2,450,439 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00348 09410000251 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM AQUALANE TERRACE LLC $5,951,778 $2,719,653 DOR_01 2024-00349 14013320006 NATHAN MANDLER,ESQ. 1:00 PM to 3:00 PM DYCHES BUILDING LLC,C/O WEL $3,933,984 $1,559,026 DOR_01 2024-00350 14019960004 NATHAN MANDLER,ESQ. 1:00 PM to 3:00 PM TRIPLE A BUILDING LLC,%WELS $2,685,823 $1,201,907 DOR_01 2024-00355 20763240006 TODD TERRANEO 1:00 PM to 3:00 PM NAPLES BAY PROPERTIES LLC $9,970,300 $3,096,503 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00429 14020000005 REALADVICE 9:00 AM to 11:00 AM NECO 393 BROAD AVE S LLC,% $2,240,084 $2,240,084 DOR_01 2024-00430 14019560006 REALADVICE 9:00 AM to 11:00 AM NECO 375 12TH AVE SOUTH LLC $6,090,119 $6,090,119 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00485 20760440003 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM FRANCHISE RLTY INTST CORP," $1,879,250 $1,879,250 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00035 13031520009 PROPERTY TAX CONSULTANT; 1:00 PM to 3:00 PM KORFF,ULRICH,DAWN M HOFFI\ $1,981,287 $1,981,287 DOR_01 2024-00421 12787600009 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES EDGEWATER LLC $74,350,831 $41,184,391 10/1/2024 10:14:20AM Page 2 of 5 Checklist Exhibit"8" Page 161 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young 735 Eighth St.S. Collier County,Florida Naples,FL 34102 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00073 17012520008 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM DVM PROPERTY LLC $23,966,893 $21,654,348 DOR_01 2024-00107 01830440004 MARVEL JR,THOMAS W,ELISA 1:00 PM to 3:00 PM MARVEL JR,THOMAS W,ELISAB $7,819,249 $4,271,682 DOR_01 2024-00108 14017360004 DEIGO,PABLO PATRICIA 3:00 PM to 4:30 PM DEIGO,PABLO PATRICIA $8,892,827 $7,985,451 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00168 12784720005 ARE SOLUTIONS PROPERTY TA 1:00 PM to 3:00 PM SCHUTTEN FLORIDA(2044),FAM $4,974,544 $4,974,544 DOR_01 2024-00253 12734640009 GLENN FRENCH 1:00 PM to 3:00 PM FRENCH,THERESA $3,247,197 $3,197,197 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419•3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00259 12782360001 CARL W SUAREZ 9:00 AM to 11:00 AM SUAREZ,CARL W,SUSAN ANN L $2,358,571 $1,342,216 DOR_01 2024-00261 16056920005 SULLIVAN,SHAWN LAURA 9:00 AM to 11:00 AM SULLIVAN,SHAWN LAURA $2,832,001 $1,775,017 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00134 14008960002 JOHN MCDONALD 9:00 AM to 11:00 AM MILLS,ROBERT G,MAUREEN MP $9,794,068 $9,086,960 DOR_01 2024-00181 15956440000 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $1,927,520 $1,927,520 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00101 17310680006 J FRED BURSON 9:00 AM to 11:00 AM SOZIO,JOSEPH J GRACE $5,390,550 $4,005,760 10/1/2024 10:14:20AM Page 3 of 5 Checklist Exhibit"8" Page 162 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00417 14151320007 DONALD BENNETT 11:00 AM to 1:00 PM V W VISTAS LLC $22,925,660 $21,376,253 DOR_01 2024-00440 01831320000 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM 1795 GORDON LLC,%TOM ROBE $7,448,100 $6,229,746 DOR_01 2024-00441 01831000003 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM MELODY A ROBERTS MARITAL T $6,771,000 $5,994,057 DOR_01 2024-00442 17412400003 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM RUM ROW LLC $12,789,947 $12,789,947 DOR_01 2024-00443 02880560001 PROPERTY TAX PROFESSIONP 1:00 PM to 3:00 PM KARIN L ROBERTS LIFETIME,MA $18,414,100 $18,233,022 DOR_01 2024-00444 16860240007 FOLEY,KEVIN THOMAS,MARJC 1:00 PM to 3:00 PM FOLEY,KEVIN THOMAS,MARJOF $41,843,320 $39,058,946 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00520 17860640004 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY ST REALTY LLC $5,222,583 $4,584,507 DOR_01 2024-00521 14017040007 DONALD BENNETT 1:00 PM to 3:00 PM ROBERT A WATSON REV TRUST $16,404,644 $10,058,853 DOR_01 2024-00522 14018040006 DONALD BENNETT 1:00 PM to 3:00 PM ROBERT A WATSON REV TRUST $20,386,810 $19,406,483 DOR_01 2024-00523 14011200005 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY STREET REALTY $5,825,608 $3,970,142 DOR_01 2024-00524 14017480007 DONALD BENNETT 1:00 PM to 3:00 PM MONTGOMERY STREET REALTY $8,973,541 $5,327,958 DOR_01 2024-00556 12734880005 RUST III,FREDERIC W LOUISE 11:00 AM to 1:00 PM RUST III,FREDERIC W LOUISE C $4,666,707 $4,666,707 Hearing Date: 12/11/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00502 01731400004 CONROY,JOAN D 9:00 AM to 11:00 AM CONROY,JOAN D $5,600,059 $5,600,059 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 4 of 5 Checklist Exhibit"8" Page 163 of 262 2024 Collier VAB Checklist Exhibit"8" City of Naples Value Adjustment Board Gary Young Collier County,Florida 735 Eighth St.S. Scheduled Hearings Naples,FL 34102 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00499 20765320209 DONALD BENNETT 11:00 AM to 1:00 PM COMAX PARTNERS LP,%THE BE $23,579,369 $10,401,191 DOR_01 2024-00513 16961520008 GARY PRICE 9:00 AM to 11:00 AM DELLAPINA,JEFF SHERYL $30,656,966 $30,606,966 Total Hearings Scheduled 44 10/1/2024 10:14:20AM Page 5 of 5 Checklist Exhibit"8" Page 164 of 262 2024 Collier VAB Checklist Exhibit"8" Everglades City Value Adjustment Board Dottie Smallwood PO Box 110 Collier County,Florida Everglades City,FL 34139 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00427 83740420006 BRIAN DEPOTTER 9:00 AM to 11:00 AM IVEY HOUSE LLC $3,273,125 $3,241,613 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00373 83590480005 SABRINA W.ROBINSON,ESQ 9:00 AM to 11:00 AM DE ORONZO GLADES INC $539,011 $490,875 Total Hearings Schedules# 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 165 of 262 2024 Collier VAB Checklist Exhibit"8" Immokalee Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00015 00126120000 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM IMMOKALEE APARTMENTS LLC $5,593,137 $5,593,137 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 166 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00347 00396360001 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM PANTHERS RV LLC,PANTHERS F $4,663,984 $3,462,279 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 167 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00129 36613960103 JOHN MCDONALD 1:00 PM to 3:00 PM CONTRIGIANI,MARCIO ROBERIC $1,622,706 $1,622,706 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00255 24825000038 THOMAS TUCKER 9:00 AM to 11:00 AM NNN REIT LP $1,626,565 $1,626,565 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00140 37929360001 LYTWYN,PETER SHIRLEY 9:00 AM to 11:00 AM LYTWYN,PETER SHIRLEY $643,300 $132,025 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 168 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00462 38229440002 MELINTE,EMIL 3:00 PM to 4:30 PM MELINTE,EMIL $948,436 $898,436 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 169 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00014 33155000029 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM BCHD PARTNERS II LLC,%MPCF $10,569,721 $10,569,721 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00410 33155000249 RYAN,LLC 9:00 AM to 11:00 AM 8890 FOUNDERS SQUARE SP LL( $14,966,878 $14,966,878 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00562 33155000100 BCHD PARTNERS II LLC,%APV 11:00 AM to 1:00 PM BCHD PARTNERS II LLC,%APW: $2,627,900 $2,627,900 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 170 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00022 83342560005 CATHERINE 0 COX REV LIV TR 9:00 AM to 11:00 AM CATHERINE 0 COX REV LIV TRU, $902,467 $902,467 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00027 56630501101 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM MARBELLA HOME INC,%TOEND $802,657 $646,846 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00475 00256480005 ROBERT RIBAR C/O THE STALL 9:00 AM to 11:00 AM KNICKERBOCKER PROPERTIES I $52,082,944 $39,364,328 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00557 46645000801 WRIGHT,CHRISTOPHER,KRIS1 11:00 AM to 1:00 PM WRIGHT,CHRISTOPHER,KRISTE $998,915 $739,708 Total Hearings Scheduled 4 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 171 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00007 00423320008 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 1900 SUNSHINE BLVD LLC $1,070,057 $1,070,057 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00561 00407360000 HIGHLAND PROP OF LEE COLL 1:00 PM to 3:00 PM HIGHLAND PROP OF LEE COLLIE $5,429,800 $1,879,526 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00563 00407320008 HARRISON HUBSCHMAN 1:00 PM to 3:00 PM HIGHLAND PROPERTIES OF LEE $2,866,200 $655,958 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 172 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00411 55150880002 RYAN,LLC 9:00 AM to 11:00 AM YBV NAPLES SS LLC,PTA-CS#44 $14,979,366 $14,979,366 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 173 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00466 00393960006 2253 EDWARD RD(WBRFP)LLC 1:00 PM to 3:00 PM LJ1 LLC $1,917,591 $1,284,516 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 174 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00154 28750000028 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS Li $80,442,376 $80,442,376 DOR_01 2024-00155 28750000523 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS LI $20,045,999 $20,045,999 DOR_01 2024-00156 30480040100 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM JDA COURTHOUSE SHADOWS II $1,518,894 $1,288,576 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00382 61841680000 RYAN,LLC 1:00 PM to 3:00 PM HARMONY SHORES VENTURE II $9,053,289 $5,474,995 Total Hearings Scheduled 4 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 175 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00570 26780040005 ABC PROPERTIES LTD 1:00 PM to 3:00 PM ABC PROPERTIES LTD $3,965,330 $2,398,752 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 176 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00388 76400000029 RYAN,LLC 3:00 PM to 4:30 PM KRG 951 41 LLC $17,301,454 $17,301,454 DOR_01 2024-00389 76400000045 RYAN,LLC 3:00 PM to 4:30 PM KRG 951 41 LLC $1,608,280 $1,608,280 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00390 76400000061 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $1,135,085 $1,135,085 DOR_01 2024-00391 76400000087 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $980,643 $980,643 DOR_01 2024-00392 76400000100 RYAN,LLC 9:00 AM to 11:00 AM KRG 951 41 LLC $3,199,702 $3,199,702 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 177 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00480 67340080008 CHAD BLACKLOCK-SOURCE P 1:00 PM to 3:00 PM MB5 REAL ESTATE LLC $3,839,271 $3,839,271 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00180 67231240009 BRIAN DEPOTTER 9:00 AM to 11:00 AM KAMINSKI,PAUL $6,063,968 $6,063,968 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 178 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00067 00242360003 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES J AUTOMOTIVE MGMT L $13,828,110 $13,828,110 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00483 00255087409 FLORIDA PROPERTY TAX SER\ 9:00 AM to 11:00 AM MC DONALDS CORP,%ADAMS ' $1,694,016 $1,668,355 Total Hearings Scheduled: 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 179 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00016 00293400006 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM SOUTH WIND VILLAGE MHC LLC $11,854,433 $9,057,786 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00153 24755002504 NAPLES LIVINGSTON LLC 9:00 AM to 11:00 AM NAPLES LIVINGSTON LLC $95,674,900 $95,674,900 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 180 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00011 36180121006 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,153,010 $2,153,010 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00341 36180080008 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA LAUREL RIDGE LLC,% $8,026,524 $0 Total Hearings Scheduled: 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 181 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00087 00168042502 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $2,535,807 $2,535,807 DOR_01 2024-00088 00167800004 PTAG C/O TIM HART 3:00 PM to 4:30 PM BRIXMOR GRANADA SHOPPES L $39,342,121 $39,342,121 DOR_01 2024-00093 00168042609 PTAG C/O TIM HART 11:00 AM to 1:00 PM BRIXMOR GRANADA SHOPPES L $11,580,022 $11,580,022 DOR_01 2024-00094 00168042405 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $3,605,139 $3,605,139 DOR_01 2024-00099 00168047002 PTAG C/O TIM HART 1:00 PM to 3:00 PM BRIXMOR GRANADA SHOPPES L $4,926,137 $4,926,137 DOR_01 2024-00100 00168042308 PTAG C/O TIM HART 3:00 PM to 4:30 PM BRIXMOR GRANADA SHOPPES L $18,167,918 $18,167,918 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00363 60580001608 VICKARYOUS,JOSEPH P MARI 11:00 AM to 1:00 PM VICKARYOUS,JOSEPH P MARIE $1,209,345 $1,029,173 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00183 00236440007 BRIAN DEPOTTER 11:00 AM to 1:00 PM OASIS NAPLES APARTMENTS LL $29,901,827 $29,901,827 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00203 56339011769 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN" $61,206,384 $61,206,384 DOR_01 2024-00204 56339011662 BRIAN DEPOTTER 1:00 PM to 3:00 PM MAGNOLIA SQUARE APARTMEN" $37,286,669 $37,286,669 DOR_01 2024-00211 56339010142 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN" $4,788,120 $4,248,659 DOR_01 2024-00212 56339010126 BRIAN DEPOTTER 11:00 AM to 1:00 PM MAGNOLIA SQUARE APARTMEN- $2,780,880 $2,467,567 Hearing Date: 10/30/2024 10/1/2024 10:14:20AM Page 1 of7 Checklist Exhibit"8" Page 182 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00110 66679210980 TRAUBNER,JOHN,ADELHEID E 11:00 AM to 1:00 PM TRAUBNER,JOHN,ADELHEID BE $2,066,747 $895,044 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00361 46690000102 THB SERVICES,LLC 9:00 AM to 11:00 AM LAKE MICHIGAN CREDIT UNION $1,985,014 $1,985,014 DOR_01 2024-00386 74445100805 RYAN,LLC 1:00 PM to 3:00 PM MPG HEALTH PARKWAY LLC $2,571,179 $2,571,179 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00116 60204250188 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM FIR MANAGEMENT LLC $428,640 $428,640 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00148 34569500127 JASON BUTTERWORTH 1:00 PM to 3:00 PM JFN 2375,LLC,C/O#5187-01 $4,313,014 $3,694,178 DOR_01 2024-00264 64539006906 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00324 64539005622 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00325 64539005745 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00326 64539005761 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00327 64539005949 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 10/1/2024 10:14:20AM Page 2 of 7 Checklist Exhibit"8" Page 183 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/22/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00328 64539006029 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00329 64539006045 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00330 64539006061 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00331 64539006087 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00332 64539006142 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00333 64539006168 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00334 64539006184 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00335 64539006320 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00336 64539006388 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00337 64539006540 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00338 64539006621 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00351 64539004966 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00262 64539006744 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00263 64539006841 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $214,723 $167,266 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00362 60580001608 VICKARYOUS,JOSEPH P MARI 9:00 AM to 11:00 AM VICKARYOUS,JOSEPH P MARIE $1,209,345 $1,029,173 Hearing Date: 12/9/2024 10/1/2024 10:14:20AM Page 3 of 7 Checklist Exhibit"8" Page 184 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00265 64539006922 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00266 64539006948 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00267 64539007002 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00268 64539007028 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00269 64539007109 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00270 64539007183 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00271 64539007222 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00272 64539007248 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $202,026 $158,494 DOR_01 2024-00273 64539007264 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00274 64539007280 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00275 64539007303 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00276 64539007329 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00277 64539007345 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00278 64539007361 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $202,026 $158,494 DOR_01 2024-00279 64539007387 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Hearing Date: 12/12/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00280 64539007400 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00281 64539007426 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $221,554 $172,580 DOR_01 2024-00282 64539007468 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00283 64539007484 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 10/1/2024 10:14:20AM Page 4 of 7 Checklist Exhibit"8" Page 185 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/12/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00284 64539007507 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00285 64539007523 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00286 64539007565 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00287 64539007581 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $206,723 $161,942 DOR_01 2024-00288 64539007604 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00289 64539007620 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $157,320 $126,445 DOR_01 2024-00290 64539007646 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $167,320 $134,431 DOR_01 2024-00291 64539007701 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00292 64539007727 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $169,320 $137,093 DOR_01 2024-00293 64539007743 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $159,320 $129,107 DOR_01 2024-00294 64539007785 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00295 64539007808 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $200,026 $155,832 DOR_01 2024-00296 64539007866 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00297 64539007905 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 Hearing Date: 12/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00299 64539007921 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $200,026 $155,832 DOR_01 2024-00300 64539007947 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00301 64539008001 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $146,136 $118,459 DOR_01 2024-00302 64539008069 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00303 64539004348 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $190,026 $147,846 10/1/2024 10:14:20AM Page 5 of 7 Checklist Exhibit"8" Page 186 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00304 64539004429 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00305 64539004461 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00306 64539004526 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00307 64539004746 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00308 64539004827 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00309 64539004908 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $136,136 $110,473 DOR_01 2024-00310 64539004940 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 DOR_01 2024-00311 64539004982 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00312 64539005004 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00313 64539005062 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $134,136 $107,811 DOR_01 2024-00314 64539005101 HOLLY MADDEN-ALTUS GROL 1:00 PM to 3:00 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00315 64539005127 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $190,026 $147,846 DOR_01 2024-00316 64539005266 HOLLY MADDEN-ALTUS GROL 3:00 PM to 4:30 PM PACIFICA ARBOUR WALK LLC $192,026 $150,508 Hearing Date: 12/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00317 64539005305 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00318 64539005321 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $214,723 $167,266 DOR_01 2024-00319 64539005389 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $204,723 $159,280 DOR_01 2024-00320 64539005444 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 DOR_01 2024-00321 64539005486 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $223,554 $175,242 DOR_01 2024-00322 64539005525 HOLLY MADDEN-ALTUS GROL 9:00 AM to 11:00 AM PACIFICA ARBOUR WALK LLC $216,723 $169,928 10/1/2024 10:14:20AM Page 6 of 7 Checklist Exhibit"8" Page 187 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00323 64539005541 HOLLY MADDEN-ALTUS GROL 11:00 AM to 1:00 PM PACIFICA ARBOUR WALK LLC $204,723 $159,280 Total Hearings Scheduled 95 10/1/2024 10:14:20AM Page 7 of 7 Checklist Exhibit"8" Page 188 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00188 51393520000 BRIAN DEPOTTER 11:00 AM to 1:00 PM MCKITTRICK,ELENA,ROBERT El $973,179 $737,000 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 189 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00066 00155360006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TIARA REAL ESTATE CO LLC $4,593,076 $4,593,076 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00481 48071280002 DANIEL NEBUS 11:00 AM to 1:00 PM NEBUS,DAVID E $716,858 $716,858 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00030 22493000080 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM BAER S FURNITURE CO INC $9,286,964 $7,136,273 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00121 69587500501 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ REAL ESTATE HOLDINGS LL, $9,170,430 $9,170,430 DOR_01 2024-00167 65997500027 MATTHEW GORMAN 3:00 PM to 4:30 PM 13555 TTN LLC $1,423,491 $1,423,491 Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_03 2024-00359 60560000784 SHELDON FAMILY TRUST 11:00 AM to 1:00 PM SHELDON FAMILY TRUST $1,168,000 $1,113,000 DOR_9 2024-00360 60560000784 SHELDON FAMILY TRUST 11:00 AM to 1:00 PM SHELDON FAMILY TRUST $1,168,000 $1,113,000 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of 3 Checklist Exhibit"8" Page 190 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00230 00144680001 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES AMBERLEY LLC $32,804,985 $20,366,512 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00383 00156920005 RYAN,LLC 1:00 PM to 3:00 PM PALM RIVER-VENTURE II LLC,% $7,549,153 $3,776,368 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00451 00157560008 FORREST HILLS LLC 9:00 AM to 11:00 AM FORREST HILLS LLC,%ART THE $1,304,584 $1,304,584 DOR_01 2024-00465 00154560108 TEDDYS LAND JOINT VENTURE 11:00 AM to 1:00 PM TEDDYS LAND JOINT VENTURE L $2,857,028 $2,857,028 DOR_01 2024-00477 00158800000 JASON BUTTERWORTH 1:00 PM to 3:00 PM GUEST SERVICES CO OF VIRGIN $13,646,863 $12,540,234 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00484 00157080009 FLORIDA PROPERTY TAX SER, 9:00 AM to 11:00 AM DOANE LTD PARTNERSHIP $1,384,080 $1,384,080 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00260 78544980045 JASON BUTTERWORTH 1:00 PM to 3:00 PM SENIOR LIVING AT NAPLES LLC, $4,945,550 $4,750,420 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 2 of 3 Checklist Exhibit"8" Page 191 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00414 27185004629 PROPERTY TAX ADJUSTMENTS 9:00 AM to 11:00 AM ROWLEY,STEVEN RUSSELL,DEI $2,415,606 $2,415,606 Total Hearings Scheduled 15 10/1/2024 10:14:20AM Page 3 of 3 Checklist Exhibit"8" Page 192 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00124 41935160003 JOHN MCDONALD 1:00 PM to 3:00 PM DOTSENKO,EUGENE DARYA $1,201,822 $1,201,822 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 193 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00122 27895001983 PETERS,SUSAN 11:00 AM to 1:00 PM PETERS,SUSAN $1,542,350 $924,873 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00575 78534003783 MARIA L GIANNELLI 1998 TRUS 9:00 AM to 11:00 AM MARIA L GIANNELLI 1998 TRUST $9,810,464 $9,760,464 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 194 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00086 00275240006 PTAG C/O TIM HART 1:00 PM to 3:00 PM TAMIAMI FORD INC $4,836,369 $4,075,972 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 195 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00164 66679700908 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK OF FLORIDA, $1,578,720 $1,578,720 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 196 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00033 53055520003 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM RINDERER,DANfEL ANJAANDRE $683,230 $683,230 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00039 53054360002 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM APF PROPERTY PARTNERS LLC $747,172 $747,172 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 197 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00036 79322080001 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM GERBERDING,MATTHIAS,ANGEI $1,461,875 $1,316,142 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00220 79325040006 BRIAN DEPOTTER 1:00 PM to 3:00 PM CARIATI FAMILY PARTNERSHIP $1,754,475 $1,702,263 Total Hearings Scheduled: 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 198 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00225 69650160001 BRIAN DEPOTTER 11:00 AM to 1:00 PM NAPLES 3101 PLACE LLC,NAPLE $31,975,989 $27,104,045 DOR_01 2024-00226 69650080000 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES 3101 PLACE LLC,NAPLE $56,773,213 $45,846,939 Total Hearings Schedulect 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 199 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00405 28530360001 RYAN,LLC 1:00 PM to 3:00 PM SUSO 5 COUNTRYSIDE LP,%SL, $13,687,734 $13,498,449 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 200 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00139 29520002501 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM NEW MARKET-CROSSROADS LI $22,450,219 $22,450,219 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00546 80670080001 JASON BUTTERWORTH 11:00 AM to 1:00 PM NAPLES HMA INC,%ALTUS GRO $98,123,606 $98,123,606 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 201 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00068 00245160006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES M AUTOMOTIVE MGMT l $943,449 $902,150 DOR_01 2024-00069 00249240003 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM NAPLES M AUTOMOTIVE MGMT L $4,852,358 $4,852,358 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00170 00251880008 BRIAN DEPOTTER 9:00 AM to 11:00 AM MC CANDLESS,ROGER JUDITH $848,678 $628,561 DOR_01 2024-00190 77020002804 BRIAN DEPOTTER 1:00 PM to 3:00 PM SUNCOAST INV 1 LLC $2,187,321 $2,187,321 DOR_01 2024-00191 00244280000 BRIAN DEPOTTER 1:00 PM to 3:00 PM 2LS LLC $1,566,316 $1,061,823 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00200 77020006800 BRIAN DEPOTTER 11:00 AM to 1:00 PM 2016 TRADE CENTER WAY LLC $3,072,005 $3,037,100 DOR_01 2024-00201 77020001708 BRIAN DEPOTTER 11:00 AM to 1:00 PM SNS II OF NAPLES,LLC $1,498,163 $1,498,163 DOR_01 2024-00202 77020001601 BRIAN DEPOTTER 11:00 AM to 1:00 PM SNS OF NAPLES,LLC $1,409,113 $1,301,951 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00512 00248400006 RYAN,LLC 1:00 PM to 3:00 PM 1995 ELSA ST LLC $2,396,625 $2,396,625 Total Hearings Scheduled 9 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 202 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00090 36316360000 PTAG C/O TIM HART 3:00 PM to 4:30 PM MDSS HOLDINGS LLC,BERNES $1,901,394 $1,774,544 Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00053 36305200003 BRADLEY W.BUTCHER,ESQ. 9:00 AM to 11:00 AM REDEEMER CHRISTIAN CHURCH $634,314 $538,254 Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00008 35746000009 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $1,764,118 $1,764,118 DOR_01 2024-00009 35746160004 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,941,785 $2,941,785 DOR_01 2024-00010 35747200002 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 1900 SUNSHINE BLVD LLC $2,621,423 $2,621,423 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00182 35741040006 BRIAN DEPOTTER 11:00 AM to 1:00 PM CORAL PALMS NA APARTMENTS $45,241,847 $32,822,495 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00126 32180520009 JOHN MCDONALD 1:00 PM to 3:00 PM KASSAM,KARIM WENDY $190,800 $190,800 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of 3 Checklist Exhibit"8" Page 203 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00222 35831360007 BRIAN DEPOTTER 11:00 AM to 1:00 PM D S BABINSKI 2007 REV TRUST $8,073,954 $7,212,541 DOR_01 2024-00233 36316280009 MATTHEW GORMAN 1:00 PM to 3:00 PM BARNETT BANK N A,%BANK OF $2,154,822 $1,669,814 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00342 35830040001 HOLLY MADDEN 9:00 AM to 11:00 AM PACIFICA NAPLES LLC,ATTN:ME $48,598,557 $34,684,080 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00376 36316320008 BRUCE J.STAVITSKY 9:00 AM to 11:00 AM GATOR GOLDEN GATE LLC $13,483,681 $10,427,594 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00400 66070001507 RYAN,LLC 11:00 AM to 1:00 PM PARKWAY PLAZA ASSOC LLC $1,855,708 $1,403,227 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00515 36442080005 KE ANDREWS 1:00 PM to 3:00 PM ANABI REAL EST DEVELOPMENT $1,923,553 $1,711,189 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00142 36120800002 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM CSMA FT LLC,%FIRSTKEY HOME $364,572 $307,632 10/1/2024 10:14:20AM Page 2 of 3 Checklist Exhibit"8" Page 204 of 262 2024 Collier VAB Checklist Exhibit"8" Total Hearings Scheduled 14 10/1/2024 10:14:20AM Page 3 of 3 Checklist Exhibit"8" Page 205 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00160 23945007022 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10ATA1( $1,972,978 $1,418,340 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00112 23945009606 DAVID MARTELLA 11:00 AM to 1:00 PM DAVID AND DAISY MARTELLA $767,902 $767,902 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00234 23945007019 MATTHEW GORMAN 3:00 PM to 4:30 PM BARNETT BANK INC,%BANK OF $2,065,792 $1,485,463 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00402 23945007103 RYAN,LLC 11:00 AM to 1:00 PM REG8 BERKSHIRE COMMONS LL 516,670,997 515,612,065 DOR_01 2024-00403 23941001022 RYAN,LLC 1:00 PM to 3:00 PM REGENCY CENTERS L P,%PROI $685,356 $685,356 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 206 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00043 00169160001 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM 8901 NAPLES INC $2,816,397 $2,816,397 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00218 00176685304 BRIAN DEPOTTER 9:00 AM to 11:00 AM L A REALTY COMPANY,%CRE C $6,204,433 $5,403,295 Total Hearings Scheduled: 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 207 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00092 00726726008 PTAG C/O TIM HART 3:00 PM to 4:30 PM UAP-DEVONSHIRE LLC $5,095,061 $5,095,061 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 208 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00380 26083200005 RYAN,LLC 11:00 AM to 1:00 PM CHOKOLOSKEE ISLAND VENTUR $2,816,821 $1,554,839 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00042 26086480000 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM BROWARD COLLIER PROPERTIE $484,233 $484,233 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00381 26083560004 RYAN,LLC 9:00 AM to 11:00 AM CHOKOLOSKEE ISLAND VENTUR $86,632 $60,168 Total Hearings Scheduled: 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 209 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00025 68300003464 SCOTT R KAREUS AND,PATRI( 9:00 AM to 11:00 AM SCOTT R KAREUS AND,PATRICE $1,298,383 $1,298,383 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 210 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00083 49660084566 PTAG C/O TIM HART 11:00 AM to 1:00 PM PIEDMONT/METROLINA FUND#1: $1,089,000 $1,089,000 DOR_01 2024-00096 49660084540 PTAG C/O TIM HART 1:00 PM to 3:00 PM PIEDMONT/METROLINA FUND#1: $3,560,950 $3,549,700 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00020 77459000121 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM WPPI NAPLES TF LLC $76,434,161 $76,434,161 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00193 21842600126 BRIAN DEPOTTER 1:00 PM to 3:00 PM MEI,RONALD F $3,509,943 $3,509,943 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00377 21842600168 RYAN,LLC 11:00 AM to 1:00 PM ALD NFL LLC $5,894,720 $5,894,720 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00401 77459000325 RYAN,LLC 11:00 AM to 1:00 PM STOR-ALL IMMOKALEE BLVD LLC $13,443,643 $13,443,643 DOR_01 2024-00409 49660096143 RYAN,LLC 1:00 PM to 3:00 PM AMIRA CHOICE NAPLES RE LLC $19,685,872 $19,685,872 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 211 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00152 25118010048 JASON BUTTERWORTH 1:00 PM to 3:00 PM LPB CVSNP LLC $5,186,154 $5,186,154 Total Hearings Scheduled 8 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 212 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00012 00761680002 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM GSI NAPLES 220 BASIK DRIVE LL $2,214,884 $1,944,517 DOR_01 2024-00013 00763880305 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM GSI NAPLES 220 BASIK DRIVE IN. $8,487,201 $7,054,867 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 213 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00192 66760012725 BRIAN DEPOTTER 1:00 PM to 3:00 PM GLL SELECTION II FLORIDA LP,3 $2,569,514 $2,276,500 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00452 66760002104 SHELBOURNE TOWERS LP,%( 9:00 AM to 11:00 AM SHELBOURNE TOWERS LP,%GF $2,690,553 $2,690,553 DOR_01 2024-00453 66760002120 SHELBOURNE TOWERS LP,%( 9:00 AM to 11:00 AM SHELBOURNE TOWERS LP,%GF $2,405,976 $2,405,976 DOR_01 2024-00460 66760013038 BOULEVARD SHOPPES II LLC 11:00 AM to 1:00 PM BOULEVARD SHOPPES II LLC $2,948,719 $2,948,719 DOR_01 2024-00461 66760013025 SUTTON PLACE INVESTORS LL 11:00 AM to 1:00 PM SUTTON PLACE INVESTORS LLC $6,310,792 $6,310,792 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 214 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00374 00282084103 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM 3940 PROSPECT LLC $5,456,166 $5,456,166 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 215 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00145 29555006501 RYAN,LLC C/O ROBERT PEYTC 1:00 PM to 3:00 PM HPA BORROWER 2016-1 LLC $580,316 $440,074 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 216 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00104 30080006968 DONNA M NADRICH 9:00 AM to 11:00 AM DONNA M NADRICH $1,346,400 $1,296,400 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 217 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00385 77510402121 RYAN,LLC 1:00 PM to 3:00 PM E5 NAPLES LLC $10,181,893 $10,181,893 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00487 34520001102 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MCDONALDS CORPORATION,% $1,415,244 $1,415,244 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00045 60698002667 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM PINTO COURT INC $1,111,095 $697,978 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 218 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00573 27690006565 LONG LAKE VIEW TRUST 3:00 PM to 4:30 PM LONG LAKE VIEW TRUST $728,346 $562,172 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 219 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00407 76710010026 RYAN,LLC 1:00 PM to 3:00 PM TERRACINA II LLC $8,317,309 $8,317,309 DOR_01 2024-00408 76710010042 RYAN,LLC 1:00 PM to 3:00 PM TERRACINA III LLC $4,362,852 $4,362,852 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 220 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00173 00402404013 BRIAN DEPOTTER 9:00 AM to 11:00 AM QHM FLORIDA LLC $3,563,907 $3,563,907 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 221 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00084 30840000065 PTAG C/O TIM HART 1:00 PM to 3:00 PM FFT SANTA BARBARA I LLC,%F/ $6,675,103 $6,378,456 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00566 00403200009 HIGHLAND PROP OF LEE COLL 9:00 AM to 11:00 AM HIGHLAND PROP OF LEE COLLIE $347,682 $206,632 DOR_01 2024-00567 00403160000 HIGHLAND PROP OF LEE COLL 9:00 AM to 11:00 AM HIGHLAND PROP OF LEE COLLIE $1,144,193 $679,624 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 222 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00346 00400246406 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM COLLIER CNTY,%MHP BEMBRIC $15,302,238 $15,302,238 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 223 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00227 00400880008 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES CARRIAGE LLC $20,342,245 $15,530,035 DOR_01 2024-00228 00400840006 BRIAN DEPOTTER 1:00 PM to 3:00 PM NAPLES CARRIAGE LLC $19,277,529 $13,321,406 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 224 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00518 47870040004 GLOBAL PROJECT NAPLES 2 LE 1:00 PM to 3:00 PM GLOBAL PROJECT NAPLES 2 LLC $2,040,639 $2,040,639 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 225 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00197 37744040001 BRIAN DEPOTTER 3:00 PM to 4:30 PM SALMA HOLDINGS INC $2,924,355 $2,924,355 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00569 37591480102 HAR III RE CONSULTANTS 9:00 AM to 11:00 AM SOLANO,FRANK DARIA $1,027,774 $953,351 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 226 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00473 63045042303 JOHNS REVOCABLE TRUST 9:00 AM to 11:00 AM JOHNS REVOCABLE TRUST $970,512 $920,512 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 227 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00111 23095002702 ROZSYPAL,JAMES J MARILYN 11:00 AM to 1:00 PM ROZSYPAL,JAMES J MARILYN B $5,021,075 $4,971,075 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 228 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00223 34740160001 BRIAN DEPOTTER 11:00 AM to 1:00 PM SOUTHERN PETRO HOLDING LL( $1,875,985 $728,383 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 229 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00057 68986900127 SUSANA SANDOVAL FL TRUST 9:00 AM to 11:00 AM SUSANA SANDOVAL FL TRUST $318,284 $314,164 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 230 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00097 30735000028 PTAG C/O TIM HART 1:00 PM to 3:00 PM PRCP FL NAPLES EDGE75 LLC E $94,979,742 $94,979,742 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00106 76885050102 AARON DAVIS 1:00 PM to 3:00 PM CB PORTFOLIO OWNER LLC $2,203,309 $2,203,309 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00224 00297440004 BRIAN DEPOTTER 11:00 AM to 1:00 PM SOUTHERN PETRO HOLDING LL( $1,866,756 $887,701 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00393 26095000387 RYAN,LLC 9:00 AM to 11:00 AM TERRA HOSPITALITY FLORIDA LI $12,419,243 $12,124,949 DOR_01 2024-00394 26095000361 RYAN,LLC 9:00 AM to 11:00 AM TERRA HOSPITALITY-FLORIDA L $12,236,028 $11,969,250 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00358 81790005062 JASON BUTTERWORTH 9:00 AM to 11:00 AM GOLD COAST PREMIER PROP IV $11,942,281 $11,942,281 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00486 21785000058 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MC DONALD S CORP,%ADAMS $2,276,509 $1,425,303 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 231 of 262 2024 Collier VAB Checklist Exhibit"8" Total Hearings Scheduled 7 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 232 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00236 55150680008 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM JM SOUTHWEST LLC $2,875,717 $2,875,717 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 233 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 g City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00095 60204200484 PTAG C/O TIM HART 1:00 PM to 3:00 PM AUTOZONE STORES LLC $1,803,107 $1,803,107 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00163 60204200523 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10 ATA1, $1,608,538 $1,608,538 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 234 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_03 2024-00503 00207920006 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $3,555,750 $3,555,750 DOR_03 2024-00504 00208000006 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $4,976,391 $4,976,391 DOR_03 2024-00505 00208280004 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $687,500 $687,500 DOR_03 2024-00506 00208360102 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $3,632,750 $3,632,750 DOR_03 2024-00507 00208520007 SEAGATE NORTH NAPLES LLC 1:00 PM to 3:00 PM SEAGATE NORTH NAPLES LLC $687,500 $687,500 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 235 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_9 2024-00517 41823520001 DE ALMEIDA,PAULA L 11:00 AM to 1:00 PM DE ALMEIDA,PAULA L $1,417,567 $1,367,567 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00553 00282280004 PALM ROYALE CEMETERY,MA 11:00 AM to 1:00 PM PALM ROYALE CEMETERY,MAU $3,437,558 $2,446,958 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00516 41823520001 DE ALMEIDA,PAULA L 3:00 PM to 4:30 PM DE ALMEIDA,PAULA L $1,417,567 $1,367,567 Hearing Date: 12/9/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00558 41827240002 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $711,450 $542,020 DOR_01 2024-00558 41827280004 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $1,130,674 $1,058,058 DOR_01 2024-00559 41827280004 FORGACIU,FLAVIU 9:00 AM to 11:00 AM FORGACIU,FLAVIU $1,130,674 $1,058,058 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 236 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00070 00256360507 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ AUTOMOTIVE PROPERTIES I $12,678,739 $12,678,739 DOR_01 2024-00076 34595004040 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM JAZ AUTOMOTIVE PROPERTIES I $1,946,700 $1,946,700 DOR_01 2024-00077 34595004082 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM MATHENEY TR,A GROVER,LANE $100 $100 Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00002 00282520007 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM TGM BERMUDA ISLAND INC $69,249,111 $57,425,960 DOR_01 2024-00018 24745001065 FLANAGAN BILTON LLC 3:00 PM to 4:30 PM TARGET CORPORATION T-2063, $16,898,038 $16,898,038 DOR_01 2024-00019 00198560009 FLANAGAN BILTON LLC 3:00 PM to 4:30 PM TGM MALIBU LAKES LLC $80,626,432 $60,255,092 Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00032 21961000856 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM CANIZO LLC $100 $100 DOR_01 2024-00046 21961000704 PROPERTY TAX CONSULTANT; 11:00 AM to 1:00 PM HALLANDALE BEACH $112 $112 DOR_01 2024-00048 21961000762 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM HALLANDALE BEACH $112 $112 DOR_01 2024-00050 21961000351 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM CANIZO LLC $9,194,558 $9,194,558 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00214 00165440000 BRIAN DEPOTTER 9:00 AM to 11:00 AM NAPLES FL SENIOR HOUSING,PI $51,471,950 $51,471,950 Hearing Date: 11/5/2024 10/1/2024 10:14:20AM Page 1 of 3 Checklist Exhibit"8" Page 237 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00365 00177201305 HMC NGL INC,%RYAN LLC 9:00 AM to 11:00 AM HMC NGL INC,%RYAN LLC $134,673,706 $54,052,186 Hearing Date: 11/7/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00399 00201000003 RYAN,LLC 11:00 AM to 1:00 PM PR NAPLES ACTIVE ADULT LLC, $41,146,853 $41,146,853 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00478 00235480000 JASON BUTTERWORTH 1:00 PM to 3:00 PM SIENA LAKES LLC,%ALTUS GRO $1,856,704 $1,856,704 DOR_01 2024-00479 00235520009 JASON BUTTERWORTH 1:00 PM to 3:00 PM SIENA LAKES LLC,%ALTUS GRO $182,113,635 $174,663,635 Hearing Date: 11/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_02 2024-00545 85000619843 TARGET CORPORATION-T-20f 3:00 PM to 4:30 PM TARGET CORPORATION-T-2063 $7,253,403 $7,228,403 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00151 00196760005 JASON BUTTERWORTH 1:00 PM to 3:00 PM BLEND-ALL HOTEL DEV INC ETA $5,078,910 $3,812,815 Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00526 73620011121 ONGAN,SELEN 11:00 AM to 1:00 PM ONGAN,SELEN $2,052,868 $2,002,868 10/1/2024 10:14:20AM Page 2 of 3 Checklist Exhibit"8" Page 238 of 262 2024 Collier VAB Checklist Exhibit"8" Total Hearings Scheduled 18 10/1/2024 10:14:20AM Page 3 of 3 Checklist Exhibit"8" Page 239 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00017 67410000808 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM TARGET CORPORATION,%PRO! $13,148,038 $13,148,038 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 240 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00159 00726960000 MATTHEW GORMAN 11:00 AM to 1:00 PM FIFTH THIRD BANK,MD 10ATA1( $1,754,756 $1,754,756 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00174 30806000180 BRIAN DEPOTTER 9:00 AM to 11:00 AM SPIRIT MASTER FUNDING VII LLC $2,556,644 $2,556,644 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00213 73620100689 BRIAN DEPOTTER 3:00 PM to 4:30 PM S-H NAPLES DEVELOPMENT,PR• $30,418,655 $30,418,655 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00258 25368002589 LOWE S HOME CENTERS INC,r 9:00 AM to 11:00 AM LOWE S HOME CENTERS INC,Mi $12,609,420 $12,609,420 DOR_01 2024-00345 00438680209 NATHAN MANDLER,ESQ. 11:00 AM to 1:00 PM COL PLAZA REALTY LLC,%CARL $18,962,663 $18,962,663 Hearing Date: 11/6/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00419 73620100663 DAVID PICHLER 9:00 AM to 11:00 AM BRITTON(NAPLES)LLC $18,621,103 $18,621,103 Total Hearings Scheduled: 6 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 241 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00564 32431305041 JEFFREY R NEWSON TRUST 9:00 AM to 11:00 AM JEFFREY R NEWSON TRUST $2,600,712 $1,558,523 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 242 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00021 63456760009 JACOB,JOB PAJO JENNIFER L 9:00 AM to 11:00 AM JACOB,JOB PAJO JENNIFER LEI $519,827 $519,827 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00118 61942760007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $339,064 $339,064 DOR_01 2024-00119 61942920009 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $3,072,649 $3,072,649 DOR_01 2024-00120 61943400007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM TAMIAMI NEWGATE LLC $18,759,241 $18,759,241 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00215 61947520006 BRIAN DEPOTTER 9:00 AM to 11:00 AM FCRCG 3060 TAMIAMI LLC,%FIR $2,388,306 $1,759,889 DOR_01 2024-00216 61947640009 BRIAN DEPOTTER 9:00 AM to 11:00 AM FCRCG 3060 TAMIAMI LLC,%FIR $5,310,810 $5,023,290 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00375 63404480001 NATHAN MANDLER,ESQ. 9:00 AM to 11:00 AM 4444 TAMIAMI TRAIL N LLC,%PA $2,162,809 $2,162,809 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00454 63404440009 GREENBELT LLC 9:00 AM to 11:00 AM GREENBELT LLC $2,155,582 $2,155,582 DOR_01 2024-00459 63404400007 GREENBELT LLC,GRACE-ARTE 11:00 AM to 1:00 PM GREENBELT LLC,GRACE-ARTEL $1,109,187 $1,109,187 Hearing Date: 11/14/2024 10/1/2024 10:14:20AM Page 1 of 2 Checklist Exhibit"8" Page 243 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00519 74760160009 GLOBAL PROJECT NAPLES 2 LI 1:00 PM to 3:00 PM SHERWIN WILLIAMS DEV CORP, $4,044,347 $4,044,347 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00029 60630440009 PROPERTY TAX CONSULTANT: 1:00 PM to 3:00 PM HALLANDALE BEACH $792,158 $792,158 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00038 50840960004 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM 1354 HILLTOP DRIVE LLC $489,013 $467,500 DOR_01 2024-00113 48000001029 PIVOTAL TAX SOLUTIONS 3:00 PM to 4:30 PM INTERNATIONAL REALTY,CONSI $133,560 $133,560 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00114 48000001061 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM INTERNATIONAL REALTY,CONSI $135,660 $135,660 DOR_01 2024-00115 48000001087 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM INTERNATIONAL REALTY,CONSI $144,330 $144,330 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00150 61942360009 JASON BUTTERWORTH 1:00 PM to 3:00 PM SAIANO LLC $4,469,900 $4,427,466 Total Hearings Scheduled 16 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 244 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00412 52600200009 RYAN,LLC 9:00 AM to 11:00 AM 3030 THOMASSON DR LLC $8,833,123 $8,833,123 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 245 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/25/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_32 2024-00548 62427480005 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,039,639 $1,039,639 DOR_32 2024-00549 62427920109 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,069,461 $1,069,461 DOR_32 2024-00550 62712040008 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,052,240 $1,052,240 DOR_32 2024-00551 62417680006 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $974,595 $864,570 DOR_32 2024-00552 62414380008 EMAJ INVESTMENTS LLC 9:00 AM to 11:00 AM EMAJ INVESTMENTS LLC $1,059,468 $1,059,468 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00136 62834040009 MARANO,DANIEL 9:00 AM to 11:00 AM MARANO,DANIEL $1,170,656 $1,170,656 DOR_01 2024-00143 62770720001 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM CSMA FT LLC,%FIRSTKEY HOME $536,613 $272,702 DOR_01 2024-00144 62421600001 RYAN,LLC C/O ROBERT PEYTC 11:00 AM to 1:00 PM HPA BORROWER 2016 2 LLC $738,915 $491,818 DOR_01 2024-00146 62839600004 RYAN,LLC C/O ROBERT PEYTC 1:00 PM to 3:00 PM LSF9 MASTER TRUST,%HUDSOE $639,905 $392,404 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00257 62842000002 HENNESSY,MICHAEL 9:00 AM to 11:00 AM HENNESSY,MICHAEL $773,203 $473,911 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00497 62571120004 FLORIDA PROPERTY TAX SER\ 11:00 AM to 1:00 PM MARFISI,FILIPO MARIA I $765,449 $765,449 Total Hearings Scheduled 11 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 246 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00235 38455040001 LAND TRUST#1 3:00 PM to 4:30 PM LAND TRUST#1 $1,925,480 $756,438 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 247 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00166 71750000143 MATTHEW GORMAN 3:00 PM to 4:30 PM FIFTH THIRD BANK,MD 10ATA1( $1,437,880 $1,437,880 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00366 71750000305 AMG,PROPERTY TAX CONSUL 3:00 PM to 4:30 PM SHAWNICK NAPLES LLC,%ESMi $12,931,383 $12,931,383 Hearing Date: 11/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00149 71750000185 JASON BUTTERWORTH 1:00 PM to 3:00 PM 800 NORTH ST CO LLC,ONE GRE $4,702,867 $4,702,867 DOR_01 2024-00467 52505120682 CUSANO JR,RALPH EDWARD,I 11:00 AM to 1:00 PM CUSANO JR,RALPH EDWARD,DI $1,175,242 $979,499 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00428 79904071506 BUCKLEY,EUGENE DAVID,SUt 11:00 AM to 1:00 PM BUCKLEY,EUGENE DAVID,SUS $1,604,565 $1,516,381 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 248 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/18/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00044 25500000954 PROPERTY TAX CONSULTANT; 9:00 AM to 11:00 AM ASHKENAZ USA LLC $2,497,416 $2,158,773 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00165 25500001005 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD TRUST CO SAV BK $1,095,127 $1,095,127 Hearing Date: 11/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00353 76720001520 TODD TERRANEO 1:00 PM to 3:00 PM KRAFT OFFICE CENTER LLC $23,406,715 $23,316,684 Total Hearings Scheduled 3 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 249 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00049 51541880000 PROPERTY TAX CONSULTANT: 11:00 AM to 1:00 PM ASHKENAZ USA LLC $978,583 $798,839 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 250 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/21/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_02 2024-00103 94150000102 DANIEL FRISCHER 9:00 AM to 11:00 AM HCP MEDICAL OFFICE BLDG,LL( $0 $0 Hearing Date: 11/15/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00547 00433440004 JASON BUTTERWORTH 11:00 AM to 1:00 PM COLLIER HMA INC,%ALTUS GM $77,663,508 $77,663,508 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 251 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_04 2024-00023 72204001561 BHATIA,RAJ K BHAWNA 9:00 AM to 11:00 AM BHATIA,RAJ K BHAWNA $2,485,000 $2,249,390 DOR_9 2024-00024 72204001561 BHATIA,RAJ K BHAWNA 3:00 PM to 4:30 PM BHATIA,RAJ K BHAWNA $2,485,000 $2,249,390 Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00162 32435500101 MATTHEW GORMAN 1:00 PM to 3:00 PM FIFTH THIRD BANK,MD 10ATA1 C $2,044,498 $2,044,498 Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00171 66270120000 BRIAN DEPOTTER 9:00 AM to 11:00 AM AMERICAN NATIONAL 1NSURANC $14,845,350 $14,845,350 Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00205 66270200108 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 800 LLC $1,005,409 $1,005,409 DOR_01 2024-00206 66270200001 BRIAN DEPOTTER 1:00 PM to 3:00 PM FLP 800 LLC $9,470,339 $9,470,339 Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00105 72217500224 HOYLE FAMILY TRUST 9:00 AM to 11:00 AM HOYLE FAMILY TRUST $699,550 $692,484 Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 10/1/2024 10:14:20AM Page 1 of2 Checklist Exhibit"8" Page 252 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 11/1/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00219 64380000601 BRIAN DEPOTTER 9:00 AM to 11:00 AM PELICAN BAY FINANCIAL CTR LL $14,120,786 $14,120,786 DOR_01 2024-00229 66270040009 BRIAN DEPOTTER 1:00 PM to 3:00 PM PELICAN BAY BLVD LLC,%CRC $39,982,082 $39,982,082 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00051 69220000766 PROPERTY TAX CONSULTANT; 1:00 PM to 3:00 PM GAZEBO OVERSEAS LTD,%IRC $6,142,500 $5,534,631 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00250 71833126546 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM BEAUPRE,RACHEL H,BRADFOR $720,900 $501,963 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00221 71870000829 BRIAN DEPOTTER 1:00 PM to 3:00 PM ANITA T CARIATI 1997 REV TRUS. $3,124,500 $2,040,314 Hearing Date: 12/3/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00446 66674378005 ALTUS GROUP-DAVID PICHLEF 1:00 PM to 3:00 PM MERIDIAN LLC $5,368,851 $4,863,620 DOR_01 2024-00423 69220000562 BRIAN DEPOTTER 11:00 AM to 1:00 PM MIROMAR MANAGEMENT LLC $6,147,500 $5,532,635 Total Hearings Scheduled 14 10/1/2024 10:14:20AM Page 2 of 2 Checklist Exhibit"8" Page 253 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/24/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00189 40629000001 BRIAN DEPOTTER 11:00 AM to 1:00 PM EVERGLADES SQUARE LLC $4,242,757 $4,242,757 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 254 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00117 61844160006 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM JAZ REAL ESTATE HOLDINGS LL, $7,274,623 $7,274,623 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 255 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/29/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00199 61842880003 BRIAN DEPOTTER 9:00 AM to 11:00 AM OAKS APARTMENTS AT NAPLES $973,328 $973,328 Total Hearings Schedulect 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 256 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00572 24981480000 REBORA,STEPHEN J KERRYA 9:00 AM to 11:00 AM REBORA,STEPHEN J KERRYA $302,553 $261,485 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 257 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/23/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00161 61834880008 MATTHEW GORMAN 1:00 PM to 3:00 PM (SRAM GGOP LLC $1,769,637 $1,769,637 Hearing Date: 11/5/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00387 61834840006 RYAN,LLC 1:00 PM to 3:00 PM GULF GATE PLAZA LLC,%ISRAry $16,696,422 $16,696,422 Hearing Date: 11/13/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00357 61835000007 JASON BUTTERWORTH 9:00 AM to 11:00 AM GOLD COAST PREM PROP VII LL, $12,013,742 $12,013,742 Hearing Date: 11/14/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00489 59940902523 FLORIDA PROPERTY TAX SER\ 1:00 PM to 3:00 PM GULF GATE PLAZA LLC,%MICH/ $2,164,635 $1,315,911 Total Hearings Scheduled 4 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 258 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/30/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00125 37167880107 JOHN MCDONALD 1:00 PM to 3:00 PM KASSAM,KARIM WENDY $1,015,331 $965,331 DOR_01 2024-00127 37167880000 JOHN MCDONALD 1:00 PM to 3:00 PM CAVENDER,KENT L,DIANA V BL, $1,014,579 $964,579 Total Hearings Scheduled 2 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 259 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson Collier County,Florida 3299 Tamiami Tr E,2nd Floor Scheduled Hearings Naples,FL 34112 9 City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/4/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite 419,Naples,FL 34112 DOR_01 2024-00560 24630040005 MARTIN J BESKOW 11:00 AM to 1:00 PM STRIAR,BRIAN MARK,LYNNE EL $903,393 $903,393 Total Hearings Scheduled: 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 260 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00508 52399000002 MAXWELL,HENDRY&SIMMON 11:00 AM to 1:00 PM KARYN M BROOKS REV TRUST $2,950,225 $2,900,225 Total Hearings Scheduled 1 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 261 of 262 2024 Collier VAB Checklist Exhibit"8" Unincorporated Value Adjustment Board Chris Johnson 3299 Tamiami Tr E,2nd Floor Collier County,Florida Naples,FL 34112 Scheduled Hearings City Notice 2024 Tax Roll From 10/14/2024 to 12/20/2024 Petition Type Petition# Parcel# Notice Name HearingTime Owner Name Market Value Taxable Value Hearing Date: 10/16/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_11 2024-00001 00185342201 MITCHELL,JANE 9:00 AM to 11:00 AM MITCHELL,JANE $450,290 $450,290 Hearing Date: 11/19/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00031 56105510203 PROPERTY TAX CONSULTANT: 9:00 AM to 11:00 AM ASHKENAZ USA LLC $912,887 $782,769 Hearing Date: 11/20/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00147 56105513653 RYAN,LLC C/O ROBERT PEYTC 1:00 PM to 3:00 PM LSF8 MASTER,PARTICIPATION T $759,187 $633,293 Hearing Date: 12/2/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00179 68977001080 BRIAN DEPOTTER 9:00 AM to 11:00 AM FLORIDA LIFESTYLE HOMES INC $1,318,996 $1,318,996 Hearing Date: 12/17/2024 Room: 1 --- VAB Hearing Room,Ste.419-3299 Tamiami Trail East,Suite419,Naples,FL 34112 DOR_01 2024-00514 68985000604 MCCULLOCH,JOHN W,MALIND 9:00 AM to 11:00 AM MCCULLOCH,JOHN W,MALINDA $3,590,921 $2,842,980 Total Hearings Scheduled 5 10/1/2024 10:14:20AM Page 1 of 1 Checklist Exhibit"8" Page 262 of 262 Agenda Item #3C DOR Records Request documents Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Friday, February 14, 2025 6:26 PM To: 'Steve Keller' Cc: Law Office of Holly E. Cosby, PA; Derek M.Johnssen;value adjustment board Subject: RE:VAB Collier records request Attachments: Email Request Attachment 02.11.25.pdf Hello Mr. Keller, Good day to you. The documents and data for your Records Request indicated in the attached document will be delivered via 4 separate emails. Please let us know if you have any questions or concerns. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk,com legalnotice@collierclerk.com Bldg F,4th Flr, Ste 401 From: Marty G. Rustin<marty.rustin@collierclerk.com>On Behalf Of value adjustment board Sent:Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'<Steve.Keller@floridarevenue.com>; Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board <VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com i Bldg F,4th Flr,Ste 401 From:Steve Keller<Steve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request ,. EXTERNAL Message! This message came from OUTSIDE the Clerk's office. Please use caution when opening attachments,clicking links,or replying to this message. If you have any questions, please contact helpdeskcollierclerk.com Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller ii,„ i ProperhiefLegalty TaxCounsel Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in any way.All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number,federal employer identification number, or other sensitive information in an email to us. 2 3 Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Friday, February 14, 2025 6:32 PM To: 'Steve Keller' Cc: Law Office of Holly E. Cosby, PA; Derek M.Johnssen;value adjustment board Subject: VAB Collier Records Request Group 1 Delivery Attachments: Petition 2023-00686 Final Decision.pdf; Petition 2023-00686 Hearing Audio.mp3; Petition 2023-00686 Hearing Notice.pdf; Petition 2023-00686 Magistrate Worksheet.pdf; Petition 2023-00686 Miscellaneous 1.pdf; Petition 2023-00686 Miscellaneous 2.pdf; Petition 2023-00686 PAO Evidence 1 A.pdf Hello Mr. Keller, Good day to you. Please find attached Group 1 of the related documents/data. Thank you. Marty for VAB Admin lviarty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnoticeacollierclerk.com Bldg F,4th Flr,Ste 401 From: Marty G. Rustin<marty.rustin@collierclerk.com>On Behalf Of value adjustment board Sent:Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'<Steve.Keller@floridarevenue.com>; Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin lviarty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com i legalnotice@collierclerk.com Bldg F,4th Flr, Ste 401 From:Steve Keller<Steve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller C ,,, i a ProperhiefLegalty TaxCounsel Litigation and g Value Adjustment Board Oversight 1 Office of the General Counsel is Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS:The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in anyway. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 2 This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 3 Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Friday, February 14, 2025 6:37 PM To: 'Steve Keller' Cc: Law Office of Holly E. Cosby, PA; Derek M.Johnssen;value adjustment board Subject: VAB Collier Records Request Group 2 Delivery Attachments: Petition 2023-00686 PAO Evidence 1 B.pdf; Petition 2023-00686 PAO Evidence 2.pdf; Petition 2023-00686 PAO Evidence 3.pdf Hello Mr. Keller, Good day to you. Please find attached Group 2 of the related documents/data. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F,4th Flr,Ste 401 From: Marty G. Rustin <marty.rustin@collierclerk.com>On Behalf Of value adjustment board Sent:Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'<Steve.Keller@floridarevenue.com>; Derek M.Johnssen <Derek.Johnssen@collierclerk.com>; value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F,4th Flr, Ste 401 1 From:Steve Keller<Steve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller 1111 ,,, i Properhief Legalty TaxCounsel Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure.This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in anyway.All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number,federal employer identification number, or other sensitive information in an email to us. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 2 This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk(@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 3 Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Friday, February 14, 2025 6:40 PM To: 'Steve Keller' Cc: Law Office of Holly E. Cosby, PA; Derek M.Johnssen;value adjustment board Subject: VAB Collier Records Request Group 3 Delivery Attachments: Petition 2023-00686 Petition.pdf; Petition 2023-00686 Petitioner Evidence 1.pdf; Petition 2023-00686 Petitioner Evidence 2.pdf; Petition 2023-00686 Petitioner Evidence 3.pdf; Petition 2023-00686 Petitioner Evidence 4.pdf; Petition 2023-00686 Petitioner Evidence 5.pdf; Petition 2023-00686 Petitioner Evidence 6.pdf Hello Mr. Keller, Good day to you. Please find attached Group 3 of the related documents/data. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 marty,rustin( collierclerk.com minutesandrecordsCacollierclerk,com vabclerkcollierclerk.com legalnoticeOcollierclerk.com Bldg F,4th Flr,Ste 401 From: Marty G. Rustin<marts.rustin@collierclerk.com>On Behalf Of value adjustment board Sent:Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'<Steve.Keller@floridarevenue.com>; Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin Jvlarty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com 1 Bldg F,4th Flr, Ste 401 From:Steve Keller< evenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen <Derek.in' ,en@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA< tolly@cosbylaw.com> Subject:VAB Collier records request Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller 0! Chief Legal Counsel aProperty Tax Litigation and Value Adjustment Board Oversight 1 Office of the General Counsel o Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure.This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in anyway.All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at 2 collierclerkracollierclerk.com and delete the email. Under Florida Law, email addresses are public. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 3 Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Friday, February 14, 2025 6:43 PM To: 'Steve Keller' Cc: Law Office of Holly E. Cosby, PA; Derek M.Johnssen;value adjustment board Subject: VAB Collier Records Request Group 4 (Final) Delivery Attachments: Petition 2023-00686 Property Record Card.pdf; Petition 2023-00686 Receipt.pdf;VAB Session 2023 Final Meeting 03.22.24 Affidavit of Notice Publication.pdf;VAB Session 2023 Final Meeting 03.22.24 Minutes.pdf;VAB Session 2023 Final Meeting 03.22.24 Video Link.docx Hello Mr. Keller, Good day to you. Please find attached Group 4(Final)of the related documents/data. Please let us know if you need anything else. Thank you. Marty for VAB Admin iviarty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com vabclerk@collierclerk.com legalnotice@collierclerk.com Bldg F,4th Flr,Ste 401 From: Marty G. Rustin<marty.rustin@ collierclerk.com>On Behalf Of value adjustment board Sent:Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'<Steve.Keller@floridarevenue.com>; Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby,PA<holly@cosbylaw.com> Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin Jvtarty Rustin BMR Supervisor Tel:239-252-8399 marty.rustin@collierclerk.com minutesandrecords@collierclerk.com i vabcterk@collierclerk.co.m legalnotice@collierclerk,com Bldg F,4th Flr, Ste 401 From:Steve Keller<;teve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board< BCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller GrChief Legal Counsel eProperty Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS:The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in anyway. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 2 This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@colliercterkco i and delete the email. Under Florida Law, email addresses are public. This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. 3 Marty G. Rustin From: Derek M.Johnssen Sent: Tuesday, February 11, 2025 1:56 PM To: Marty G. Rustin Subject: FW: VAB Collier records request Attachments: VAB Collier 2025 0211 letterhead OGCLetterheadColor.pdf Can you have your team assemble the request? Thanks Derek M. Johnssen Director of Finance and Accounting "��`,(lo(rpT'4' Office: 239-252-7863 x. P DerekJohnssen@CollierClerk.com g Collier County Clerk of the Circuit Court Et Comptroller 3299 Tamiami Trail E, Suite#700 «,T.rtc''"\• Naples, FL 34112-5749 CollierClerk.com From: Steve Keller<Steve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request EXTERNAL Message!This message came from OUTSIDE the Clerk's office. Please use caution when opening attachments,clicking links,or replying to this message. If you have any questions, please contact ,;ipueskA.uiiieicierk.coin Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller gI Chief Legal Counsel IfProperty Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted 1 cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in anyway.All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 2 a Florida Department of Revenue Jim Zingale Office of General Counsel Executive Director a FLORIDA 5050 West Tennessee Street,Tallahassee, FL 32399 floridarevenue,com Office of the General Counsel Property Tax Oversight Legal Section Post Office Box 6668 Tallahassee,Florida 32314-6668 - Email Transmission - February 11, 2024 Mr. Derek M. Johnssen Collier County Clerk of the Circuit Court - VAB Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112-5746 Subject: Petition File for Collier County VAB Petition 2023 - 686 parcel ID 12734640009 Dear Mr. Johnssen: As part of the Department's oversight function we are researching written decisions of value adjustment boards. We request that the value adjustment board forward copies of the following documents for Collier County VAB Petition 2023 - 686. 1. The entire petition file. Including 2. The petition, and evidence from both sides whether admitted or excluded and any other documents in the file. 3. The special magistrate's recommended decision with attachments. 4. The VAB final decision with attachments. 5. The verbatim record or audio recording of the special magistrate's petition hearing. 6. The verbatim record or audio recording of meeting(s) where the VAB considered or adopted special magistrate's recommended decision; 7. Video if available of these hearings and meetings in 5 and / or 6. 8. Any notices of meetings where the VAB considered or adopted special magistrate's recommended decision. Mr. Derek M. Johnssen February 11, 2024 Page 2 of 2 This is research and not in any way a finding regarding the value adjustment board or its processes. Thank you for your assistance. Sincerely, lsl Stephen J. Keller Chief Legal Counsel Property Tax Litigation and Value Adjustment Board Oversight / Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Tuesday, February 11, 2025 2:51 PM To: 'Steve Keller'; Derek M.Johnssen;value adjustment board Cc: Law Office of Holly E. Cosby, PA Subject: RE:VAB Collier records request Hello Mr. Keller, Good day to you. Your records request has been received. We will begin work to pull this data from our VAB/Axia 2023 Session for delivery. We will be in touch. Thank you. Marty for VAB Admin Marty Rustin BMR Supervisor Tel:239-252-8399 mart.rustin@collierclerk.c4m minutesandrecords@collierclerk.com vabcterk@cotliercterk.com legatnotice@cotliercterk.com Bldg F,4th Flr,Ste 401 From: Steve Keller<Steve.Keller@floridarevenue.com> Sent:Tuesday, February 11, 2025 1:48 PM To: Derek M.Johnssen<Derek.Johnssen@collierclerk.com>;value adjustment board<VABCLERK@collierclerk.com> Cc: Law Office of Holly E. Cosby, PA<holly@cosbylaw.com> Subject:VAB Collier records request EXTERNAL Message! This message came from OUTSIDE the Clerk's office. Please use caution when opening attachments, clicking links,or replying to this message. If you have any questions, please contact Dear Mr. Johnssen: Please see attached records request. Thank you for your help. Sincerely, Stephen J. Keller 0 Chief Legal Counsel s Property Tax Litigation and V Adjustment Board Oversight Officealue of the General Counsel Department of Revenue FLORIDA 850 617 8347 email encryption status [unsecure]; signifies: not encrypted cc: Ms. Holly Cosby, Esq., Collier County VAB Attorney NOTIFICATION TO RECIPIENTS:The subject line of this email may indicate that this email has been sent unsecure.This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise)should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number,federal employer identification number, or other sensitive information in an email to us. 2 Received On: 3/26/2024 8:49:28 AM Final Decision Petition No: 2023-00686 DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/ V 17 VALUE PETITION Rule 12D-16.0 02 F.A.C. FLORIDA Collier County Eff.01/17 The actions below were taken on your petition. ❑ These actions are a recommendation only, not final © These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes.) Petition # 2023-00686 Parcel ID 12734640009 Petitioner name FRENCH, GLENN EUGENE Property 1850 CRAYTON RD The petitioner is: E✓ taxpayer of record ❑ taxpayer's agent address ❑ NAPLES, FL 34102 other, explain: Decision Summary © Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 3,764,081.00 3,764,081.00 3,764,081.00 2. Assessed or classified use value,* if applicable 1,506,217.00 1,506,217.00 1,506,217.00 3. Exempt value,* enter"0" if none 0.00 0.00 0.00 4. Taxable value,* required 1,506,217.00 1,506,217.00 1,506,217.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand or add pages as needed. Findings of Fact Previously Provided Conclusions of Law Previously Provided ❑ Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Signature,special magistrate Print name Date Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at I Final Decision of the Value Adjustment Board Dan Kowal,VAB Chairman Dan Kowal, VAB Chairman 03/22/2024 Signature,chair,value adjustment board Print name Date of decision Crystal K. Kinzel, Clerk Crystal K. Kinzel, Clerk 03/26/2024 Signature,VAB clerk or representative Print name Date mailed to parties 2023-00686 Page 1 of 1 Received On: 10/9/2023 12:07:34 PM Hearing Notice Petition No: 2023-00686 -NI DR-481 R.01/17 VALUE ADJUSTMENT BOARD Rule 12D-16.002 NOTICE OF HEARING F.A.C. FLORIDA Eff.01/17 Section 194.032, Florida Statutes County Collier Petition# 2023-00686 Petition Type Real Property Value Petitioner Name FRENCH, GLENN EUGENE VAB contact Collier Address 7000 PEACHTREE DUNWOODY RD #7 Address Value Adjustment Board ATLANTA, GA 30328 3299 Tamiami Trail E, Ste.419 Naples, FL 34112 Parcel Number, 12734640009 Phone 239-252-8399 account number, or legal address E-mail vabclerk@collierclerk.com nA hearing has been scheduled for E your petition ❑ the continuation of your hearing after remand ri other YOUR HEARING INFORMATION Hearing date Wednesday, December 13, 2023 Hearing address and room Time 11:00 AM to 1:00 PM VAB Hearing Room, Ste. 419 (if block of time,begining 3299 Tamiami Trail East and end times Suite 419 Time reserved Hearings are scheduled in 2hr Naples, FL 34112 blocks. Please arrive promptly Bring 2 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. If you want to participate in the evidence exchange, your evidence is due by 11/28/23 at 5pm(office) OR 11:59pm(Internet/FAX) . At the hearing, you have the right to have witnesses sworn. Crystal K. Kinzel, Clerk October 09, 2023 Signature,deputy clerk Date For a list of potential magistrates Phone 239-252-7240 Web https://www.collierclerk.com Fora copy of the value Phone 239-252-7240 Web https://www.collierclerk.com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call 239-252-8380. i • ., rd.,, DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V ,. R.01/17 VALUE PETITION Rule 12D-16.0 02 F.A.C. FLORIDA Collier County Eff.01/17 The actions below were taken on your petition. © These actions are a recommendation only, not final [' These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # 2023-00686 Parcel ID 12734640009 Petitioner name FRENCH, GLENN EUGENE Property 1850 CRAYTON RD The petitioner is: Z taxpayer of record ❑ taxpayer's agent address ❑ other, explain: NAPLES, FL 34102 Decision Summary n Denied your petition [' Granted your petition [' Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 3,764,081.00 3,764,081.00 3,764,081.00 2. Assessed or classified use value,* if applicable 1,506,217.00 1,506,217.00 1,506,217.00 3. Exempt value,* enter"0" if none 0.00 0.00 0.00 4. Taxable value,* required 1,506,217.00 1,506,217.00 1,506,217.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand vi ado pages as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) 71 Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Lorraine Dube Lorraine Dube 12/13/2023 Signature, special magistrate Print name Date Crystal K. Kinzel, Clerk Crystal K. Kinzel, Clerk 12/15/2023 Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 239-252-8399 or visit our web site at https://app.collierclerk.com/axiawe ❑ Final Decision of the Value Adjustment Board Signature, chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties j 2023-00686 Page 1 of 6 Findings of Fact for Petition 2023-00686: Present at Collier County offices was Property Appraiser (PAO) represented by Mr. Robert Epperson, Mr. Jack Redding, Ms. Maryanne Greger, Mr. Derek Lindberg. The Petitioner (PET) was Mr. Glenn French, owner of the subject property. PAO and PET were sworn in. SM read the petitioner number. PAO confirmed the folio number, and just value of $3,764,081. The TRIM value has not changed. PAO described the property as a one-story single-family dwelling, with a pool, located in the Moorings subdivision. The base building area is 2,664-sf with an adjusted building size of 3,123-sf. The adjusted size accounts for the square footage of the garage, lanai, porches and overhangs (if available), and are assigned a certain percentage of the area of the particular space based on the amount of finish. The land size is 18,704-sf. The property was built in 1993, with an effective age of 2010. The property is located at 1850 Crayton Road, Naples Florida. As part of PAO's evidence, PAO presented a report on the Level of Assessment and Equalization Support Data. The Level of Assessment and Equalization Support Data report contains Collier County's statement of compliance with Section 193.011 F.S., Florida real property guidelines, two Florida Department of Revenue Attorney opinion letters, attorney opinion letter on the eighth criterion, case law on the eighth criterion 2nd District Court of Appeals, memo from Levy Law Firm on case law and memo from Bond Schoeneck & King on case law. Florida Administrative Code 12D-9.021, 12D-9.024, 12D-10.003, Florida Department of Revenue Sales Qualification Study, Florida Department of Revenue Tax Roll Certification, Form DR-493, Traffic counts in various locations in Collier County, level of assessment statistics for various locations in Collier County, statewide level of assessment, statewide property value by county and Collier County Market Analysis. This report explains the methods used in mass appraisals and how Collier County applies the eighth criteria defined as: (The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or a typical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.") PAO indicated that the just value of properties in Collier County includes the Cost of Sales adjustment of up to 15% made to the recorded selling prices or fair market value. Collier County groups their properties by stratum and the properties within a stratum are put on a bell curve-50% of the properties within a stratum are assessed at below market value and 50% are assessed above market value with the median being at 2023-00686 Page 2 of 6 about 85%. Collier County Market Analysis for 2022 PAO provided a Collier County residential Market Analysis for 2022, with supporting data. PAO indicated market conditions or time adjustments have increased by 1.5% to 2% per month in the year 2022. Individual neighborhoods and submarkets may vary dependent on the statistical analysis within their areas. These sub-markets could indicate a higher percentage. PAO presented a report containing 37 pages. The report included the evidence and witness list, summary of salient facts and conclusions, value indications, definitions, limiting conditions and assumptions, purpose and function of the appraisal, scope of the appraisal, zoning, aerials, location map, exterior photographs of the subject, and sketch of the building. PAO developed the Cost Approach and provided land sales in chart form and a summary of the cost of the building. PAO provided the Sales Comparison Approach and provided sales, in chart form, with photographs and building sketch of each sale and a location map. PAO included the multiple listing history for the subject, the Market Area and Neighborhood Resales, impact fee calculator and PAO provided the subject property record card. PAO did not include the Income Approach to value. PAO considered the 8 criteria from Section 193.011 F.S. The evidence presented by PAO was considered credible, relevant and was admitted for consideration. PAO's presented the Cost Approach which consisted of 21 land sales, in subject neighborhood. All sales are non-waterfront sales and represent vacant land sales or sales of improved properties where the building was a tear down. The sales occurred from March 2022 to March 2023. The lots range in size from 12,500-sf to 21,004-sf. PAO adjusted the sales +2%/month for time of sale to the date of value of 1/1/23. The range in adjusted sales is $119.34 to $255.36/sf, with a mean of$177.35/sf and a median of $168.91/sf. PAO provided 3 land sales (# 15 to #17) that sold with plans and architectural drawings; these land sales sold from March 2022 to May 2022; range in size from 16,075-sf to 18,573-sf and sold in the range of$173.63/sf to $198.57/sf with a mean of$188.74/sf and a median of$198.57/sf. PAO adjusted the sales for time of sale at +2%/month and PAO made a downward adjustment of 20% for the plans. These sales when adjusted range from $173.63/sf to $198.57/sf with a mean of$188.74/sf and a median of$194.02/ sf. PAO included 4 residual sales (#18 to #21), where the land value was extracted from recent sales of improved properties that recently sold and where the improvement are newer with little or no depreciation. The sales occurred from February 2022 to January 2023; the land size ranges from 14,046-sf to 14,905-sf; the adjusted sale price ranges 2023-00686 Page 3 of 6 from $136.63/sf to $249.94/sf with a mean of$178.24/sf and a median of$163.19/sf. PAO provided three land listings that range in size from 14,485-sf to 18,057-sf with an asking price from $184.66/sf to $254.75/sf with a mean of$219.99/sf and a median of $220.57/sf. PAO placed most emphasis on sales 14 ($172.09/sf), 16 ($173.63/sf) and 17 ($198.57/ sf), which are in close proximity to the subject. PAO reconciled the land value at $175.00/sf x 18,704-sf= $3,273,200. PAO developed the building cost, using Marshall and Swift, a recognized construction cost manual. The impact fees are estimated at $26,748, the site improvements are estimated at $33,610; depreciated building cost is estimated at $584,401 and includes the residence, screen enclosure, pool, and, deck; the land value is estimated at $3,273,200 for a total cost of$3,917,959. PAO presented the Sales Comparison Approach and included 6 improved sales in the neighborhood. The sales occurred from April 2021 to September 2022. The sales range in adjusted building size from 2,899-sf to 5,221-sf; the land size for these sales range from 14,630-sf to 18,423-sf. The buildings were built from 1962 to 2017. Adjustments were made to the sales as compared to the subject for time of sale; PAO adjusted the sales for market conditions in the year 2021 at 3%/month to December 2021 and 2%/month in the year 2022. PAO made adjustments for lot size, building size, age and quality of building, and extra features. The adjusted sales range from $1,190.00 to $1,551.00/sf, with a mean of$1,378.00/sf and a median of$1,391.00/sf of building area including land. PAO placed most weight on sales # 3 ($1,190/sf) #4 ($1,476.00/sf and sale #6 ($1,393.00/sf); these sales are in close proximity to the subject and most similar to the subject. PAO reconciled a value at $1,400.00/sf of building area including land on 3,123-sf or $4,372,000 rounded. Special Magistrate determined the appraisal methodology used in making the assessment was appropriate and in compliance with criteria of F.S. 193.011, as well as consistent with professionally accepted appraisal practices. PAO is entitled to the Presumption of Correctness. PET's evidence consisted of 41-pages and included a cover letter, improved sales chart of tear down properties before hurricane Ian and after the hurricane. PET provided additional sales from the Property Appraiser. PET provided sales in chart form with photographs of each sale. PET provided a sales chart of sales that sold in the 4th quarter 2022. PET's evidence was considered credible, relevant and was admitted for consideration. 2023-00686 Page 4 of 6 PET presented 9 improved sales in subject neighborhood that sold from 7/20 to 12/22. PAO indicated the sales provided by PET had incorrect building sizes on 6 of the sales, thus the price per square foot (provided by PET) for these sales are incorrect. Also, most of PET's sales occurred from 7/20 to 12/21, with only two sales in the year 2022 and PET made no adjustments for time of sale. PET provided 7 improved sales that sold from October 2022 to December 2022 in close proximity to the subject. The sales range in size from 1,385-sf to 1968-sf; the land size for these sales range from .28 acres to .35 acres, the subject is .43 acres. The buildings were built from 1962 to 1972. PET made no adjustments for time of sale, building or lot size. The sales range from $990.85 to $1,692.31/sf, with a mean of$1,265.39/sf and a median of$1,155.23/sf of building area including land. PAO indicated the sale at $1,600,000 resold for $2,200,000 or $1,588.44/sf. The sale at $2,110,033 resold for $2,890,000 or $1,471.48/sf. Following is a summary of PET's sales. Sale Price Bldg Size Price/sf $1,600,000 1,385 $1,155.23 $1,786,000 1,447 $1,234.28 $1,950,000 1,968 $990.85 $2,110,033 1,964 $1,074.35 $2,200,000 1,966 $1,119.02 $2,300,000 1,445 $1,591.70 $2,750,000 1,625 $1,692.31 Mean $ 1,265.39 Median $ 1,155.23 PET is requesting a value of$2,500,000 to $2,700,000 or $800.51 to $$864.55 based on a building area of 3,123-sf or $938.44/sf to $1,103.51/sf based on the net area of 2,664- sf. Special Magistrate (SM) has reviewed the evidence. The subject's net area is 2,664-sf, all of PET's sales are smaller than the subject, ranging from 1,385-sf to 1,625-sf. The two sales closest in size to the subject at 1,445-sf and 1,692-sf; are also the closest in age to the subject, these two properties sold in the range of$1,591.71/sf to $1,692.31/sf, with an average of$1,642.00 x 2,664-sf= $4,374,292, less 15% cost of sale indicates a value of$3,718,148. This value does not take into consideration the difference in building and land size or the age and condition of the property; the estimated value supports PAO's value. PET's value estimate at $938.44 to $1,103.51/sf is substantially lower than the value the improved sales indicate. PET did not demonstrate that PET's evidence was more credible, more relevant and or 2023-00686 Page 5 of 6 more sufficient than PAO's evidence. PET's value is understated. PET did not overcome the presumption of correctness. Conclusions of Law for Petition 2023-00686: Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that the Property Appraiser's just valuation does not represent just value. Therefore, the appraisal should be upheld and the petition denied. 2023-00686 Page 6 of 6 Received On: 9/22/2023 9:06:55 AM Misc Petition No: 2023-00686 00.0e ` COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA FRENCH,GLENN EUGENE 7000 PEACHTREE DUN WOODY RD a7 ATLANTA,GA 30328 Petition Number: 2023-00686 Folio Number: 12734640009 Dear Petitioner. You have filed a petition with the Collier County Value Adjustment Board(VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card,the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the Internet, please call our office at (239)252-8141, reference your petition number and ask to have your property record card mailed to you.The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence,a copy of all documentation you intend to present and a summary of the testimony of your witness(es)to our office OR upload to the VAB Clerk's AXIA program (preferred)at baps://www.collierclerk.com/axiaweb2023' The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing,the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing. we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board,that were requested in writing by the Property Appraiser,of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition,and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so.we encourage you to come in to the Property Appraiser's office to discuss your assessment w ith a member of our staff. Sincerely yours. tL L ors. Abe Skinner,CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239)252-8141 • Fax (239)252-2071 www colliagoppliefspr corn Received On: 1/16/2024 3:24:19 PM Misc Petition No: 2023-00686 Marty G. Rustin From: Marty G. Rustin on behalf of value adjustment board Sent: Tuesday, January 16, 2024 3:23 PM To: 'Glenn French' Cc: value adjustment board Subject: RE:Collier County VAB Petition Status Update - Magistrate Recommendation (Petition # 2023-00686-12734640009) Hello Mr. French, Good afternoon. The information you provided to our office is an appeal of the recommended decision rendered by the appointed Special Magistrate. The recommended decision you received is compliant with the laws and rules which govern Florida Value Adjustment Boards. If you are dissatisfied with the outcome of your Value Adjustment Board hearing,the appropriate recourse would be to file a suit in Circuit Court. Please consult with your own independent attorney for any questions or concerns with regards to that process. Sincerely, VAB Administration Marty Rustin BMR Supervisor VAB Project Manager Office: 239-252-8399 Bldg F,4th Flr, Suite 401 marty.rustin@collierclerk.com Original Message From: Glenn French <GLENNF@200000NCRETE.COM> Sent:Saturday,January 13, 2024 3:29 PM To:value adjustment board<VABCLERK@collierclerk.com> Subject: RE: Collier County VAB Petition Status Update-Magistrate Recommendation (Petition#2023-00686- 12734640009) External Message: Please use caution when opening attachments,clicking links, or replying to this message. I'm seeking clarification on an apparent discrepancy in land value. Please help me understand how two properties in sight of each other could have such differing land values. I have been working with Carl Suarez on appealing the property taxes for 1850 Creighton Rd and used his/the same data.The SM reduced the land value of 1927 Crayton Rd to ($150 PSF for the subject's 16,000 SF of land area, or$2,400,000 and less a 15%cost of sale, which indicates a Fair Market Value of $2,040,000.) However, 1850 Crayton Rd was valued at approximately$170 PSF, receiving no relief. Upon further examination of the final numbers for 1927 Crayton RD, I see a final value of$2,040,000 divided by property SF 16,000 SF=$127.5 PSF. Looking at the final numbers for 1850 Crayton RD,the final value of$3,179,680 divided by property SF 18,704 SF= $170 PSF. How can this be?We are talking about$42.5 per SF, which equals a $794,920 increased tax base for 1850 Creighton Rd. Received On: 1/16/2024 3:24:19 PM Misc Petition No: 2023-00686 I would also point out that 1850 Creighton Rd is situated at the corner of Spring Line and Crayton Rd, a bustling intersection,while 1927 is two lots away, reducing traffic noise. Additionally, 1850 is on the east side of Creighton Road, whereas 1927 is on the west side, closer to the beach. While these factors may not substantially alter the overall value, it's acknowledged that the location of 1927 is considered better. I would appreciate your taking the time to provide an explanation for the observed variations in land values between these properties. Thank you, Glenn French glennf@2000concrete.com 404-376-4236 Original Message From:vabclerk<vabclerk@collierclerk.com> Sent: Friday, December 15, 2023 3:45 PM To: Glenn French <GLENNF@200000NCRETE.COM> Subject: Collier County VAB Petition Status Update- Magistrate Recommendation (Petition#2023-00686-12734640009) [You don't often get email from vabclerk@collierclerk.com. Learn why this is important at https://urldefense.com/v3/_https://a ka.ms/Lea rnAboutSenderldentification ;!!FcA--tbgel lmow!SYLFy0n6U5- RS_syo1d18oUhLMp7UR1HUNdsk91L_WOLWOIquTAPOYSXH28iomTmeflZ2j2LEWw4t7gTXi_OTfdrHQ$ ] Please see attached PDF- Magistrate Recommendation This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law,email addresses are public. 2 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Collier County Property Appraiser 2023 Tax Roll ) i ' r 1923 ► � FLORIDA Compliance Statement (193.011 FL Statutes) Level of Assessment and Equalization Support Data CCPA Page 1 of 49 Page 1 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Table of Contents Page Collier County Statement of Compliance 3-9 Caldwell case 21-CA-003216 10-14 Bond Schoeneck & King (2016 VAB Attorney) Memorandum 15-18 Florida Real Property Guidelines 19-33 Florida Administrative Code 12D-9.021 34 Florida Administrative Code 12D-9.024 35 Florida Administrative Code 12D-10.003 36 Florida Department of Revenue Sales Qualification Study 37 Tax Roll Certification 38-39 Form DR-493 40-41 Collier County Traffic Counts 42-43 Collier County Level of Assessment Statistics 44-45 Collier Just Value History 46 Statewide Level of Assessment 47 Statewide Property Value by County 48-49 CCPA Page 2 of 49 Page 2 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 VALUE ADJUSTMENT BOARD COLLIER COUNTY PETITION NO. 2023-All filed PROPERTY APPRAISER'S STATEMENT OF COMPLIANCE WITH SECTION 193.011, FLORIDA STATUTES, PROFESSIONALLY ACCEPTED MASS APPRAISAL STANDARDS AND UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE Introduction. The Legislature amended Section 194.301, Florida Statutes: In any administrative or judicial action in which a taxpayer challenges an ad valorem assessment of value,the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s.193.011, any other statutory requirements relating to classified use values or assessment caps, and professionally recognized appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s.193.011 and professionally accepted appraisal practices. (Ch. 2009-121) This Statement demonstrates the Property Appraiser's compliance with Section 194.301, F.S. Value Standard. The Florida Constitution requires assessments to be made on the basis of"just value." That term is defined by the Florida Department of Revenue in Rule 12D-1.002(2)of the Florida Administrative Code: The price at which the property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. This definition is essentially the same as "market value" as defined by numerous professional appraisal organizations such as The Appraisal Institute. The Property Appraiser's goal is to value all property in the County at just value. Each year, the Florida Department of Revenue conducts an analysis of the County tax roll. The DOR must approve the roll as constituting just value before the Value Adjustment Board can hear petitions relating to just value. The Department performs an in-depth analysis of each County's tax rolls every other year and an analysis based on sales to assessment ratios every year. Appraisal Resources. The Property Appraiser's office consults numerous laws, regulations and resources in making annual assessments of all property in the County. A good source to find many of these resources is in the online Ad Valorem Tax Library of the Florida Department of Revenue. CCPA Page 3 of 49 Page 3 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Go to floridarevenue.com/property/Pages/HOME.aspx, click on "Property Tax Oversight," where you can find the Florida Constitution,the relevant Florida Statutes, the Florida Administrative Code and some case law. The Appraisal Foundation enacts the Uniform Standards of Professional Appraisal Practice (USPAP) which are updated each year. These can be found online at: USPAP Electronic PDF Edition The appropriate standard of USPAP is found in Standard 6, Mass Appraisal, Development and Reporting. Each assessment is made in compliance with each of these resources. Uniform Appraisal Practices. The Florida Department of Revenue provides codes for different classes of property. For example, vacant land is coded "0000", single family homes are "0100", etc. A list of the codes can be found in https://vcpa.vcgov.org/info/appraisal#type. All comparable property in this County is appraised using the same appraisal practices. For example, vacant land is valued by the direct sales comparison approach to value. Single family homes are valued using the CAMA system. Mass Appraisal and Single Property Appraisal. If you were to hire an appraiser to value your property, he or she would make a single property appraisal. Single property appraisal is the valuation of an individual property as of a specified date. Mass appraisal is the valuation of groups of properties as of a specified date, using standardized procedures and statistical testing. Single-property appraisal and mass appraisal are similar and follow a similar process; they differ primarily in scope and quality control. Both mass and single- property appraisal are exercises in applied economic analysis. They represent logical, systematic methods for collecting, analyzing, and processing data to produce intelligent, well-reasoned value estimates. Through the use of computers, many single-property appraisal techniques may be used effectively within the mass appraisal process and vice versa. Mass appraisal has an organizational context since teams of people are generally required to complete a mass appraisal project. Mass appraisal for ad valorem tax purposes is concerned with equity of values and systematically considers the just values of other property within groups for equity reasons, subject to variation in property characteristics within such groups. The just valuations of real property for ad valorem tax purposes in the State of Florida are generally performed using the mass appraisal process. Computer Assisted Mass Appraisal (CAMA) Each of the 67 Counties in Florida uses a CAMA system to assist in arriving at the value of improved properties. These systems have been used since the late 1940s and began as implementation of only the cost approach to value. Over the years, the systems have been modified so that today they are a hybrid system incorporating elements of the three approaches to value: cost, direct sales comparison (market) and income. An explanation of the CAMA process is found in the Department of Revenue's Real Property Appraisal Guidelines, beginning with Section 5.0, 6.0, 7.0, 8.0 which accurately describe the manner in which the Property Appraiser's CAMA system operates. Although the DOR states the Guidelines are out-of-state, the description of the CAMA system is still good. Criteria in Section 193.011, Florida Statutes. The guidelines set forth in Section 193.011, Florida Statute, are of use especially to Property Appraisers where there is a lack of, or where there is inadequate market evidence. (This "market" evidence could be sales or income data.)These factors go to those items which a CCPA Page 4 of 49 Page 4 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 hypothetical buyer and seller would think to be important where they cannot determine the value of the subject property by sales of like properties that sold or capitalization of income. Where there is market information, our office performs a standard appraisal using normal mass appraisal techniques. By doing this, we necessarily consider all, and use some, of the factors set forth in Section 193.011, Florida Statutes. See Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983). The first criterion is: The present cash value of the property,which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; The first phrase of the definition, "The present cash value of the property,which is the amount a willing purchaser would pay a willing seller", is the answer sought by the appraisal process. The second phrase in the definition, "exclusive of reasonable fees and costs of purchase", cautions the appraiser in the direct sales comparison approach to use the documentary stamp amount, not the higher amount which includes the buyer's added closing expenses such as title insurance, attorneys'fees, survey costs,financing expenses, and the like. This factor is self- correcting, since documentary stamps are only paid on the indicated contract price, not on the buyer's total outlay to acquire the property. The third phrase, "in cash or the immediate equivalent thereof in a transaction at arm's length", requires adjustment for atypical financing. The Property Appraiser's office reviews deeds to determine whether seller financing is involved in the transaction and if so,the effect of such financing on the sale price. Because documentary stamps are not paid on "the reasonable fees and costs of purchase",there is no need to make any adjustment to the indicated sale price to properly consider this criterion. The second criterion is: The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property,taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; The Property Appraiser's office routinely considers this criterion by examining the present use of the property, the land use plan, and zoning applicable to the property,together with the other items stated in this criterion. CCPA Page 5 of 49 Page 5 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 The third criterion is: The location of said property; The location of each property is shown on the property record card. Properties are assigned to neighborhoods by a particular neighborhood code. The fourth criterion is: The quantity or size of said property; The quantity or size of the property is considered both in the land and improvement calculations.The quantity or size of each is as stated on the property record cards. The fifth criterion is: The cost of said property and the present replacement value of any improvements thereon; The longer the property has been owned by the present owner, the less relevant the historical cost becomes. The present replacement value of any improvements is shown on the property record card. The sixth criterion is: The condition of said property; This is considered in the factor applied to the CAMA value calculation for value losses from all sources. The seventh criterion is: The income from said property While our office considers the actual income derived from an income producing property, the Supreme Court instructs Property Appraisers to ignore actual income when the actual income is not the same as the income-generating capability of property. Property may be subject to leases at less than market rent. In that case, the tenant enjoys a valuable leasehold interest. Our office is required to assess all interests in property together,that is, not only the interest of the owner of the property, but also the interests of those fortunate persons who are not paying full value for use of the property. Please see in that regard, Homer v.Dadeland Shopping Center, 229 So.2d 834 (Fla. 1970), Century Village v. Walker,449 So.2d 378 (Fla. 4th DCA 1984), Schultz v. TM Florida - Ohio Realty Ltd.,577 So.2d 573 (Fla. 1991). CCPA Page 6 of 49 Page 6 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 The eighth criterion is: The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. The first words of Section 193.011, F.S.,are instructive: 193.011 Factors to consider in deriving just valuation. —In arriving at just valuation as required under s.4,Art. VII of the State Constitution,the property appraiser shall take into consideration the following factors:(listing factors 1 through 8). This criterion is confusing to anyone who is not experienced in appraisal and application of the just value law.The phrase, "after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing",seems to say that assessments should be made on the basis of the amount that the hypothetical seller of the subject property would net from the transaction rather than the willing buyer/willing seller amount. Such an interpretation is at variance with the definition of "just value". As previously stated, the Dictionary of Real Estate Appraisal defines the term "Net Realizable Value"as market(just)value less costs of disposition. If it can be determined that the usual and reasonable fees and costs of the sale, including the costs and expenses of financing had an effect on the indicated selling price, our office makes an appropriate adjustment. Our office determines whether any portion of the purchase price was attributable to personal property and if so, the amount by sales verification. The Property Appraiser's office determines whether an allowance for unconventional or atypical terms of financing arrangements should be made by sales verification. This criterion is used by the Florida Department of Revenue in the tax roll approval process. In an assessment to sales ratio analysis,the data will typically be plotted as a bell-shaped curve. If the top of the curve is placed at 100%of market value, then half of the properties will be over-assessed. If the top of the curve is placed approximately one standard deviation below 100%,most of the properties will lie within 100%of a sale to assessment ratio.The Florida Department of Revenue's Form DR-493 is used only in the tax roll approval process and is used to set the top of the bell shape curve at a median of approximately 85%. While the Property Appraiser agrees that Section 193.011(8), F.S. should be considered in arriving at a just value, using an across-the-board reduction on all comparable sales and/or the just value of properties in the county is not an appropriate method to be used by the Value Adjustment Board.See Turner v. Tokai Financial Services, Inc., 767 So. 2d 494 (Fla. 2nd DCA, 2000). The method of valuation and the weight to be given each factor is left to the appraiser's discretion.Advocacy for a 15%reduction most likely refers to form DR-493 which is a countywide approximation of the factors to be considered under Florida Statute 193.011 (8).The Florida Department of Revenue (DOR) has opined that CCPA Page 7 of 49 Page 7 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 this adjustment refers to the tax roll as a whole and is not relevant to any particular parcel. (Florida DOR. Property Tax Administration.OPN 95-0002). Further the DOR stated, "This factor is an aggregate.There is no differentiation between the factors which make up this statistic such as personal property and costs of sales. It is therefore the Department's position that this statistic is not relevant to VAB proceedings seeking to adjust assessments of parcels." Unlike the definitions of "Just Value" and "Net Realizable Value," which remain the same no matter the direction of winds of change in Tallahassee, the Department's position on the applicability of across-the-board reductions of all comparable sales and/or the just value of properties in the county has evolved over the years, notably in Department of Revenue Bulletin 2011-01. That Bulletin (and Module 6 of the Department of Revenue's Special Magistrate Training materials,stating that deductions for costs of sale should be deducted from market value even in the cost and income approaches to value)were subjects of a challenge brought by the Hillsborough County Property Appraiser in the Division of Administrative Hearings,contending that the Bulletin and the training materials were unlawful,un-promulgated rules not enacted in accordance with Chapter 120, F.S.,the Administrative Procedure Act(APA). Turner v. Florida Department of Revenue, Case No. 11-0677RU, Final Order of June 22, 2011, affirmed per curiam, 83 So.3d 717 (Fla. 1st DCA 2012). This was a win-win case for Property Appraiser Turner. If the Bulletin and training materials were un-promulgated rules, they were unlawful and need not be followed by Property Appraisers or Value Adjustment Boards. If they were not un- promulgated rules, they did not have the force of law and need not be followed by Property Appraisers or Value Adjustment Boards.The DOAH Final Order held that the Bulletin and Training Materials were not un-promulgated rules. If the DOR wishes to compel Value Adjustment Boards and Property Appraisers to stray from the just value standard, it must engage in formal rule-making and promulgate a rule. For example,see the DOR's definition of just value as being legally synonymous with market value. Rule 12D-1.002(2), Florida Administrative Code,which has the force of law.The DOR cannot do this without running afoul of Florida courts. The DOR did not pull that definition of just value from thin air. The Florida Supreme Court has defined'just valuation'as synonymous with 'fair market value'. See Walter v. Schuler, 76 So. 2d 87, 85-86 (Fla. 1965). See also State Dept. of Revenue v.Adkinson,409 So.2d 53,55-56(Fla. 1st DCA 1982). "Therefore,any deductions from'fair market value'mean that the property is not being valued at'just value."' Turner v. Tokai,supra at 496. Turner v. Tokai involves tangible personal property (TPP), yet it is built upon a foundation of cases involving brick and mortar real property.The Court explicitly rejected an effort to distinguish TPP cases from real property cases involving the eighth factor. The case has been good law for over two decades, yet no appellate court has seen fit to revisit that distinction.That merits an investigation into the aforementioned foundation. "In arriving at fair market value,the assessor must consider,but not necessarily use,each of the factors set out in section 193.011." Valencia Ctr., Inc. v. Bystrom, 543 So.2d 214, 216 (FIa.1989) (citation omitted). "The particular method of valuation,and the weight to be given each factor,is left to the discretion of the assessor,and his determination will not be disturbed on review as long as each factor has been lawfully considered and the assessed value is within the range of CCPA Page 8 of49 Page 8 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 reasonable appraisals."Id. (Citation omitted)1.See also Spanish River Resort Corp. v. Walker,497 So.2d 1299, 1303(Fla. 4th DCA 1986) (noting that while the property appraiser must consider all eight criteria, the appraiser may "discard entirely"any criteria that is not probative of fair market value under the circumstances),and Schultz v. TM Florida-Ohio Realty Ltd., 577 So. 2d 573,575 (Fla. 1991). None of these basic premises has been revisited by appellate courts in the years since Turner v. Tokai,to determine whether the rule should be different for real property than TPP. The Value Adjustment Boards in various counties do not provide the appropriate venue for resolving this dispute, because the courts have decided it already, despite decades of sound and fury to distract from court decisions, and shifting opinions from the DOR to confuse various VABs. There are a number of ways to solve this dispute. First, a Constitutional Amendment could change the Just Value standard to whatever the most powerful advocacy lobby deems appropriate.Similarly,the Legislature could revise the definition of"Just Value".2 Given the DOR's interest and opinions that counter the case law,the best way to resolve this is for the Department to initiate rule-making pursuant to Chapter 120, F.S.,to bind counties with the force of law. Otherwise,the resolution will have to come from the courts, based on arguments made by advocates with a duty of candor to the tribunal, in an effort to overturn decades of case law. 'Other case law states that where an actual sale is encountered so that this valuation method is operative, an appropriate adjustment should be made for "unconventional or atypical financing". Bystrom v. Equitable Life Assurance Society, 416 So.2d 1133 (3d DCA 1982). 2This method has been tried, unsuccessfully. See HB 417 (2015), Died in Finance &Tax Committee on Tuesday, April 28, 2015 1:15 PM. CCPA Page 9 of 49 Page 9 Linda Doggett.10� �/Lee C3ounty Clerk of Circuit Court pp, FF pp�et��o i�o 3_ Recg � xn#ZUZ1UO5.5682:26 Do pe JUD,Pages 5,Recorcie�d7i1 e1LP591 at 8:49 AM,Deputy Clerk CFELTM IY REC l�D00686 11/08/2021 4:55 PM Filed Lee County Clerk of Courts IN THE CIRCUIT COURT OF THE TWENTIETH JUDICIAL CIRCUIT IN AND FOR LEE COUNTY, FLORIDA CIVIL DIVISION MATTHEW H. CALDWELL, C.F.A., as Property Appraiser of Lee County, Florida, Plaintiff, v. CASE NO. 21-CA-003216 FKH SFR PROPCO A, L.P., a Delaware limited partnership, f/k/a CERBERUS SFR HOLDINGS III, L.P.; CERBERUS SFR HOLDINGS II LP, a Delaware limited partnership; SRMZ 3 LLC, a Delaware limited liability company; ALTO ASSET COMPANY 3 LLC, successor by merger to SUNFIRE 3 LLC, a Delaware limited liability company; and HPA BORROWER 2019-2 LLC, a Delaware limited liability company, Defendants. FINAL JUDGMENT THIS CAUSE came before the Court for trial following default. Based upon the testimony and evidence, it is hereby: ORDERED AND ADJUDGED as follows: 1. This is an appeal by MATTHEW H. CALDWELL, as Property Appraiser of Lee County, Florida of fifteen decisions of the Lee County Value Adjustment Board pursuant to § 194.036(1)(b), Fla. Stat. (2019). 2. In each of the decisions of the Lee County Value Adjustment Board, the Special Magistrate valued each parcel solely using the sale of the subject property then subtracting 15% for the cost of sale. 3. The Court finds that solely using the sale of the subject property to value the parcels Haines v. Holly, 234 So.2d 152 (Fla. 2nd DCA 1970) and using the sale CCPA Page 10 of 49 Page 10 Rece vecon: ]8/1189202311286:5 $5\ANumber: 2 of 5 PAO Evidence Petition No:2023-00686 price then subtracting 15% for the cost of sale Keith Investments, Inc. v. James, 220 So.2d 695 (Fla. 4th DCA 1969) is contrary to Florida law. 4. The Court finds that the arm's length sales of the subject properties close to the date of assessment are evidence of fair market value of the parcels sold. Just value at which property must be assessed under the Constitution and § 193.011, Fla. Stat. is synonymous with fair market value; Walter v. Schuler, 176 So.2d 86 (Fla. 1965). 5. Any deductions from "fair market value" means that the property is not being valued at "just value" as required by Article VII, section 4 of the Florida Constitution. Turner v. Tokai, 767 So.2d 494 (Fla. 2nd DCA 2000). Using the fair market value price of a parcel then subtracting 15% for cost of sale resulted in an assessed value below just value. 6. By solely using the sale price of a parcel and deducting the cost of sale, the Special Magistrate failed to consider the eight factors of§ 193.011. 7. The decisions of the Lee County Value Adjustment Board were arbitrary and not supported by competent, substantial evidence of value; failed to correctly apply the criteria of§ 193.011, Florida Statutes and failed to apply professionally accepted appraisal practices contrary to § 194.301, Florida Statutes resulting in assessments of the real property that are the subject of this action at a value less than its just value in violation of§ 4, Art. VII, Florida Constitution. 8. Based upon the evidence in the record, the Court, pursuant to § 194.301, Fla. Stat. (2019), finds that there is competent, substantial evidence of value for each parcel that meets the criteria of § 193.011 and professionally accepted appraisal practices to establish the assessments of each of the subject parcels. Page 2 CCPA Page 11 of 49 Page 11 INSTIL #t 211�1INN13(82u P• ,c ,Nuinher: 3 of c Received On: 1d/18/2023 9:26:� "AM PAO Evidence Petition No:2023-00686 9. Based upon the above-referenced evidence in the record. the value of the real property identified in the Complaint, described as Parcels 1 through 15 and identified by the parcel identification (STRAP) numbers shown on the attached Schedule A. for purposes of ad valorem taxation for the 2020 tax year shall be the Revised Just Values as shown on Schedule A attached hereto and incorporated herein. 10. Upon receipt of this Final Judgment, the Tax Collector shall recalculate the amount of taxes due based upon the Taxable Value set forth herein. Further, the Tax Collector shall determine, based upon said Taxable Value and prior tax payments made, including credits for early payment discounts. any additional taxes are owed. If additional taxes are owed, the Tax Collector shall issue a revised tax bill to the Taxpayer including interest due at the rate of 12% per annum from the date of delinquency DONE AND ORDERED in Chambers at Fort Myers, Lee County, Florida, this 2021. • HONORABLE JOS PH C FULLER CIRCUIT JUDGE Page 3 CCPA Page 12 of 49 Page 12 RecNTd LO#:21(0218/22 3 291:2 6Ig2A MNumber: 4 o5 PAO Evidence Petition No:2023-00686 Copies furnished to: John J. Renner, Esquire, Counsel for Plaintiff, Lee County Property Appraiser, PO Box 1546, Fort Myers, FL 33902 IVD COPIES EA t' nC PR1^lVIDFP FKH SFR PROPCO A, L P., c/o CT Corporation System, Registered Agent 1200 S. Pine Island Road, Plantation, FL 33324 CERBERUS SFR HOLDINGS II LP, c/o CT Corporation System, Registered Agent 1200 S. Pine Island Road. Plantation, FL 33324 SRMZ 3 LLC, c/o Corporation Service Company Registered Agent 1201 Hayes Street, Tallahassee, FL 32301 ALTO ASSET COMPANY 3 LLC, c/o Corporation Service Company, Registered Agent 1201 Hayes Street, Tallahassee. FL 32301 HPA BORROWER 2019-2 LLC, c/o Corporation Service Company, Registered Agent 1201 Hayes Street. Tallahassee. FL 3230 Page 4 CCPA Page 13 of 49 Page 13 Recei Seen:15181M:26P52A1umber: 5 nr S PAO Evidence Petition No:2023-00686 Schedule A Count Owner Name Strap Number Original Value Revised / Just Value Adjustment Just Value Parcel Board Value 1 FKH SFR 01-45-26-05-00046.0050 147,778.00 140,778.00 167,969.00 Propco A, LP 2 FKH SFR 07-45-27-17-00089.0140 130,812.00 124,458.00 148,616.00 Propco A, LP 3 FKH SFR 16-46-25-07-00047.0170 222,060.00 215,913.00 257,298.00 Propco A, LP 4 FKH SFR 18-44-24-04-01430.0150 195,415.00 189,729.00 228,116 00 Propco A, LP 5 FKH SFR 20-46-25-03-00006.0230 216,406.00 209,889.00 252,150.00 Propco A, LP _ 6 FKH SFR 22-45-27-06-00032.0040 171,202.00 149,980.00 178,299.00 Propco A, LP 7 FKH SFR 24-44-23-C4-00893.0010 171,188.00 163,761.00 198,930.00 Propco A, LP 8 FKH SFR 31-44-24-01-00657 0570 207,531.00 200,063.00 241,065.00 Propco A, LP 9 FKH SFR 34-44-26-04-00026.0040 150,994.00 141,073.00 168,641.00 Propco A, LP 10 FKH SFR 36-44-23-C3-00868.0270 180,883.00 166,019.00 201,820.00 Propco A, LP 11 Cerberus SFR 03-45-26-11-00099.0040 146,963.00 136,119.00 164,049.00 Holdings II LP 12 Cerberus SFR 12-45-26-05-00052,0010 163,932.00 150,995.00 181,602.00 Holdings II LP 13 SRMZ 3 LLC 09-46-25-04-00220.0110 164,729.00 143,366.00 171,534.00 14 Alto Asset 31-44-26-02-00012.0150 131,617.00 115,209.00 136,634.00 Company 3 LLC _ 15 HPA Borrower 11-45-24-19-00003 0400 313,293.00 275,808.00 333,504.00 2019-2 LLC Page 5 CCPA Page 14 of 49 Page 14 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 B OND SC GNECK MEMORANDUM TO: Special Magistrate Davia Mazur Special Magistrate Mark Pelletier Special Magistrate Scott Watson CC: Collier County Value Adjustment Board Members Patricia L. Morgan, Clerk to the Board FROM: F. Joseph McMackin, Ill Counsel to the Collier County Value Adjustment Board DATE: November 11, 2011 RE: Impact of Turner v. Florida Department of Revenue. DOAH Case No.: 2011- 677-RU, ordered June 22, 2011 On June 22, 2011, an Order was issued in the above-referenced case by an Administrative Law Judge for the State of Florida, Division of Administrative Hearings. The Order addressed three (3) issues: (1) whether portions of the Florida Administrative Code Rules 120- 9.020 and 120-9.025 constituted invalid exercises of delegated legislative authority; (2) whether sections of Modular Four and Six of the 2010 Value Adjustment Board Training constituted unpromulgated rules; and (3) whether Property Tax Oversight (PTO) Bulletin 11-01 constituted an unpromulgated rule. The Administrative Law Judge answered the first issue in the affirmative and the later two issues in the negative. The Collier County VAB and Special Magistrates are advised to follow the rulings made in the Turner case, unless and until the case is overturned on appeal. In light of these rulings, please consider the following interpretations when conducting CCPA Page 15 of 49 Page 15 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 hearings and preparing recommended decisions for the 2011 tax year. The full Turner opinion is available upon request. Evidence Exchanae Rule The Administrative Law Judge in the Turner case ruled that the evidence exchange process is mandatory, not optional. Section 194.011(4)(a), F.S. requires a petitioner to disclose his or her evidence to the property appraiser at least fifteen (15) days prior to a hearing. In light of that, the following conclusions can be drawn: 1. A petitioner is required to comply with Section 194.011(4)(a), F.S. even in the absence of written request for evidence by the property appraiser. 2. If written request for evidence is not made by the property appraiser, a petitioner's failure to comply with Section 194.011(4)(a), F.S. does not authorize the Special Magistrate to exclude the petitioner's evidence; however, the petitioner does lose the right to request the property appraiser's evidence. 3. If written request for evidence is made by the property appraiser, the petitioner shall deliver his or her evidence at least fifteen (15) days prior to the hearing. If the petitioner attempts to introduce evidence at the hearing that was "knowingly withheld" during the evidence exchange, such evidence shall not be admitted into the record by the Special Magistrate. 4. If written request for evidence is made by the property appraiser less than fifteen (15) days prior to the hearing, the petitioner shall deliver his or her evidence within a "reasonable" period of time prior CCPA Page 16 of 49 Page 16 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No: 2023-00686 to the hearing. Rulings on the admissibility of evidence are made by the Special Magistrate (Rule 12D-9.025(1 )(b)). Pursuant to Rules 12D- 9.020(1) and 12D-9.025(4)(f)(1 ), "[r]easonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing." Reasonableness shall be assumed if the property appraiser does not object. If a Special Magistrate has any questions relating to the admissibility and use of evidence, he or she should consult with VAB counsel. Rebuttal Evidence If a petitioner has timely complied with Section 194.011(4)(a), F.S., he or she may also introduce rebuttal evidence into the record. However, rebuttal evidence may not contain new evidence. "New evidence" is evidence that, in the opinion of the Special Magistrate, should have been submitted with the petitioner's initial production. New evidence submitted less than fifteen (15) days before a hearing shall not be admitted into the record by the Special Magistrate. Value Adjustment Board Training Materials and PTO Bulletin 11-01 The Administrative Law Judge in the Turner case determined that the 2010 VAB Training Materials and PTO Bulletin 11-01 a e not binding or legally enforceable on Special Magistrates, VABs or VAB attorneys. Department of Revenue attorney, Steven Keller, testified at length on this issue on behalf of the Department. He explained that statements in the materials and bulletin were not mandatory, did not constitute the Department's legal analysis or legal advice, and did not create obligations and rights independent of statute and rule. The Department asserted that it lacked the CCPA Page 17 of 49 Page 17 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 statutory authority to compel Special Magistrates or VABs to comply with the training or bulletin and; therefore, the statements therein do not have the force of law. Consequently, when Special Magistrates are conducting hearings and preparing recommended decisions, it is not permissible to cite to either the VAB training materials or PTO Bulletin 11-01. Eighth Criterion The Administrative Law Judge in the Turner case determined that PTO Bulletin 11-01, dated January 21, 2011 (hereinafter, the "Bulletin") is neither binding nor legally enforceable on Special Magistrates, VABs or VAB attorneys. The Bulletin addressed issues regarding the "Eighth" just value criterion in Section 193.011(8), F.S. As a result of the Turner case, S ecial Magistrates are free to disregard the Bulletin's contents when conducting hearings and preparing recommended decisions, provided, they otherwise comply with Florida law. If you have any questions regarding these matters, or any other matter, please do not hesitate to call me at (239) 659-3861, or you may e-mail me at imcmackin anbsk.com. Thank you. CCPA Page 18 of 49 Page 18 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 The Florida Real Property Appraisal Guidelines Adopted November 26, 2002 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX ADMINISTRATION PROGRAM CCPA Page 19 of 49 Page 19 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Florida Constitution, requires a just valuation of all real property for ad valorem taxation. 2.1.2 Florida Statutes. The Florida Statutes are a permanent collection of state laws organized by subject area into a code made up of titles, chapters, parts, and sections. Chapters 192, 193, and 195, Florida Statutes, contain provisions relevant to the development and use of these real property appraisal guidelines. As described in section 1.1 of this document, Sections 195.062(1), 195.002(1), and 195.032, Florida Statutes, provide the specific authority and legislative intent for the development and use of these guidelines. Section 193.011, Florida Statutes, provides direction to Florida Property Appraisers for the just valuation of real property for ad valorem tax purposes; this section is presented below in its entirety.' "Factors to consider in deriving just valuation.--In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase. in cash or the immediate equivalent thereof in a transaction at arm's length; (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation. local or state land use regulation, or historic preservation ordinance, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution. or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property: (4) The quantity or size of said property; (5) The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and This statute requires the Property Appraiser to consider each of these eight criteria, but it does not necessarily require the Property Appraiser to use any particular criteria. These criteria are to be considered, but need not be used, by the Property Appraiser in just valuations of real property. See Bystrom v. Whitman, 488 So.2d 520, 521 (Fla. 1986). CCPA Page 20 of 49 Page 20 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property." The weight given to each of these factors is left to the discretion of Property Appraisers.3 The addendum to this document contains descriptions of Florida case law applicable to each of the eight factors listed above. Other relevant statutes are presented elsewhere in this document where appropriate. 2.1.3 Florida Administrative Code. The Florida Administrative Code is a compilation of the rules and regulations of state agencies that have been filed with the Department of State pursuant to the provisions of Chapter 120, Florida Statutes. Section 195.027(1), Florida Statutes, requires the Department of Revenue to prescribe rules and regulations for Property Appraisers, who must substantially comply with these rules and regulations. Chapter 12D, Florida Administrative Code, pertains to the administration of the ad valorem property tax. 2.1.4 Florida Case Law. Florida lawsuits over the issue of property valuation for ad valorem tax purposes sometimes result in legal decisions known as case law. Florida case law may offer useful guidance for the just valuation of real property for ad valorem tax purposes in the State of Florida. Applicable Florida case law is addressed and footnoted where appropriate within this document. Additionally, the addendum to this document contains descriptions of Florida case law applicable to each of the eight factors which Property Appraisers must consider in the just valuation of real property. These case law discussions are summaries of court rulings. Care should be taken to consult the actual cases, along with legal advice where necessary, in their application. 2.1.5 The Florida Real Property Appraisal Guidelines. These guidelines supersede previous real property appraisal guidelines other than classified use real property guidelines. This document is intended by statute to provide aid and assistance to Florida Property Appraisers for producing annual just valuations of real property in substantial compliance with Florida law, administrative rules, and regulatory requirements. Also, see sections 1.5, 1.6, 1.7, and 1.8. These guidelines are advisory. By Florida law they are not intended to be binding or determinative, nor should they be so interpreted. Other than the applicable provisions of Florida law, manual of instructions, and regulatory requirements, the use of these guidelines is left to the discretion of Property Appraisers. 3 See Valencia Center Inc. v. Bystrom, 543 So.2d 214 (Fla. 1989). Also, see Bystrom v. Bal Harbour 101 Condominium Association, Inc., 502 So.2d 1312 (Fla. 3d DCA 1987). CCPA Page 21 of 49 Page 21 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 2.5 Education and Training of Assessment Personnel. The proper education and training of personnel involved in the real property mass appraisal process is essential to a reliable mass appraisal system. Ideally, training programs would be tailored to the needs of each function within the process. Within each local jurisdiction, it is desirable to have widespread knowledge of Florida law, manual of instructions, and real property mass appraisal processes and procedures. "Each appraiser must continuously improve his or her skills to remain proficient in mass appraisal."8 3.0 IMPORTANT DEFINITIONS AND CONCEPTS 3.1 Important Definitions. This section is not intended to represent a complete glossary of related terms, but rather is intended to include those most applicable. 3.1.1 Ad Valorem Tax. An ad valorem tax is one based on the value of property. Ad valorem is a Latin term meaning "according to value." 3.1.2 Assessment Roll. For purposes of these guidelines, an assessment roll is a systematic listing of information pertaining to the just valuation of all real property within each county in the State of Florida for purposes of ad valorem taxation. 3.1.3 Real Property. Section 192.001(12), Florida Statutes, defines real property as: "land, buildings, fixtures, and all other improvements to land." See section 5.1. 3.1.4 Personal Property. Section 192.001(11), Florida Statutes, defines personal property as being divided into the following four categories: 1) household goods, 2) intangible personal property, 3) inventory, and 4) tangible personal property. Generally, personal property is property other than real property. See section 5.1. 3.1.5 Just Value. Rule 12D-1.002(2), Florida Administrative Code, defines just value as: "The price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other." 3.1.6 Fair Market Value. The Florida Supreme Court has ruled that just value and fair market value are legally synonymous, and that fair market value is defined as: "The amount a purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell."9 8 Appraisal Standards Board, Uniform Standards of Professional Appraisal Practice, 2002 Edition Washington, DC: The Appraisal Foundation, 2002). page 45. See Walter v. Schuler, 176 So.2d 81 (Fla. 1965). In situations where value definition is an issue, this definition prevails over any other definition, including that in section 3.1.5 above. CCPA Page 22 of 49 Page 22 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 5.5 Date of Appraisal. Section 192.042(1), Florida Statutes, requires that all real property be assessed according to its just value as of January 1st of each year. Each year's assessment stands on its own, unconnected with the assessment for any prior year.19 6.0 COLLECTING AND MANAGING MASS APPRAISAL DATA 6.1 The Importance of Data Completeness and Accuracy. All data used in the mass appraisal process must be as complete, accurate, and consistent as possible. The following four excerpts emphasize both the relative and absolute importance of data quality in the mass appraisal process. "The quality of the available data will, more than anything else, determine valuation accuracy. "The data management system is the heart of the mass appraisal system and should be carefully planned and designed."21 "Because the quality of the data, more than anything else, will determine the reliability of values generated in the reappraisal. the data collection program requires organization. planning, and close supervision. In-office preparation, selection and training of staff, ent7 and validation of collected data, and quality control should all be carefully planned."2 "The findings of a ratio study can only be as accurate as the data used in the study. No matter what the purpose of the study, the data must be as accurate as possible."23 Assuring data completeness and accuracy should be an ongoing task in the mass appraisal process. It is the responsibility of all participants in the annual mass appraisal process to take all reasonable steps to verify and assure the completeness and accuracy of all applicable legal, physical, and economic data. 6.2 Legal, Physical, and Economic Data. Awareness and understanding of the basic categories of mass appraisal data facilitates clear thinking, consistency, and quality assurance in the mass appraisal process. The three basic and interactive categories of mass appraisal data are legal, physical, and economic. Examples of legal data include zoning information, deeds, subdivision plats, and building permits. 19 See Keith Investments, Inc. v. James. 220 So.2d 695 (Fla. 4th DCA 1969). 20 International Association of Assessing Officers, Property Appraisal and Assessment Administration (Chicago: International Association of Assessing Officers, 1990), page 309. 21 International Association of Assessing Officers, Mass Appraisal of Real Property(Chicago: International Association of Assessing Officers, 1999), page 32. 22 Ibid, page 41. 23 International Association of Assessing Officers, Standard on Ratio Studies (Chicago: International Association of Assessing Officers, 1999), page 9. CCPA Page 23 of 49 Page 23 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 property is subject to a below-market lease, the present use should be disregarded since it is not the highest and best use of the unencumbered fee simple estate 36 9.6 Changes in Highest and Best Use. Within real property groups, there may be changes in highest and best we. The activities referenced in sections 9.4 and 9.5 are useful ways of detecting any changes in highest and best use. Changes occurring in one area may influence the just value or highest and best use of real property in nearby areas. It is typical for many changes in just value to occur without resulting changes in highest and best use. Changes in the highest and best use of real property may be revealed by changes in the legal or actual use. 10.0 VALUATION PLANNING 10.1 Description and Importance. Valuation planning is part of quality assurance for the annual real property mass appraisal process. It helps to determine the scope of the required appraisal activities for the annual appraisal cycle. Valuation planning also helps to determine the resources needed, and to prioritize and maximize the use of limited resources. Property Appraisers must have the resources necessary for substantial compliance with Florida law, administrative rules, and regulatory requirements, and should plan accordingly. Valuation planning is useful as a way of meeting regulatory deadlines and other time sensitive requirements for the annual production of real property assessment rolls. Project management tools and methods may be useful for valuation planning. 10.2 Internal Communication. Effective internal communication systems between departments or functional units in a Property Appraiser's office may reveal specific data or appraisal items requiring attention. Especially important is effective communication between valuation staff and CAMA system staff. 10.3 Sale Ratio Studies. Sales ratio studies are useful planning tools for the mass appraisal process. However, they may not provide complete information on the appropriate scope of appraisal activities in a given year; additional market research and analysis may be required. Selective reappraisal must be avoided. See section 16.7.2. In sale ratio studies, just value-to-sale price ratios are adjusted upward by dividing by one minus ay aggregate percentage adjustment for the first and eighth criteria, resulting in adjusted sale ratios. Any adjustments for the first and eighth criteria apply in the aggregate to specified strata of real property and to real property assessment rolls as a whole.37 Sale ratios may be expressed as percentages. Sale ratio studies may be programmed and performed within CAMA systems, or the mass appraisal data may be downloaded from CAMA systems and the sale ratio studies performed using spreadsheet or statistical software. There are two primary 36 See Valencia Center. Inc. v. Bystrorn, 543 So.2d 214 (Fla. 1989). Also, see Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983) review denied 444 So.2d 418 (Fla. 1984). 37 Technical Opinion OPN 95-0018, July 10, 1995, Property Tax Administration, Florida Department of Revenue. Also, see Technical Opinion OPN 90-0039, August 20, 1990, Property Tax Administration, Florida Department of Revenue. CCPA Page 24 of 49 Page 24 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 considerations for designing sale ratio studies for mass appraisal planning purposes. The first is to determine the criteria for selecting the sales to appear on the report, and the other is to select the data fields to appear on the report. 10.3.1 Matching Property Data on Sale Date and Appraisal Date. The relevant legal and physical characteristics of the sold property, as of the date of sale, should be accurately matched with the same characteristics as of the date of appraisal. This may be accomplished by excluding from the ratio study all sales where any of the following changes were made to the sold parcels between the date of sale and the date of appraisal: new construction; significant renovation or demolition; changes in zoning or future land use classification significantly affecting value; combinations; and splits. 10.3.2 The Importance of Stratification. The usefulness of sale ratio studies is greatly enhanced by proper stratification of sold properties into groups with one or more characteristics in common. Ratio studies are first stratified using general criteria and then may be further stratified depending on the data available and the indications reflected in the initial study. 10.3.3 Statistical Indicators in Sale Ratio Studies. Measures of central tendency and dispersion are calculated for the sale ratios to evaluate the accuracy and equity of appraised values as reflected by the sales. The most important statistics for sale ratio studies for planning purposes are the mean, weighted mean, median, coefficient of dispersion, and price-related differential. If these indicators do not fall within the ranges of acceptability, then additional research, and perhaps reappraisal, is required. 10.3.4 Sale Ratio Study Applications. Sale ratio studies for planning purposes may begin with using sales that occurred during the 12-month period immediately preceding the January 1st date of appraisal. Initially, sale ratio studies may be run by groups of real property use codes, sorted by sale ratio, and then analyzed to identify any correlation between high or low ratios and other major property characteristics such as property use code, geographic unit, or size. In order to obtain more information on the required scope of the appraisal project, more detailed studies may be conducted based on any specific trends identified. To increase sample size for a particular analysis, these detailed studies may include sales that occurred more than 12 months prior to the date of appraisal. In cases where no specific trends are identified between high or low sale ratios and property characteristics, more detailed research and analysis of each sale and the corresponding sold property may be required. Also, in addition to sale ratio studies, other market research and analysis may be required to determine the appropriate scope of appraisal for properly stratified real property groups. Once such scope is determined, value changes should be made to all property affected by the factor causing need for the change, not just to individual properties that may appear on a sale ratio study. CCPA Page 25 of 49 Page 25 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 and consistent data essential to the Florida mass appraisal process. Such data is the most important component of an effective mass appraisal system. Evaluating mass appraisal data collection and management is the first of two steps in evaluating whether a mass appraisal process is effective. The other step is evaluating whether the just valuations of real property substantially comply with Florida law, administrative rules, and regulatory requirements. 16.5 Just Valuation Edits Within CAMA Systems. Valuation edits are programmed reports that may be produced within CAMA systems. There are two primary considerations for designing just valuation edits. The first is to determine the criteria for selecting the properties to appear on the report, and the other is to select the data fields and calculations to appear on the report. Such reports may be designed to reflect just value changes from the prior year to the current year for specified groups of real property or for individual properties. Also, valuation edits may show just values and unit just values for real property. These reports allow the user to identify any unusual just value indications such as extremely high or low values, extremely high or low unit values, or unusually high or low changes in value, both in dollar terms and percentage terms. Any parcels with such unusual indications may be reviewed further for valuation accuracy and reasonableness, aid either validated or corrected. 16.6 Desk Reviews and Field Reviews. Desk reviews may include the activities described in the previous paragraph. As tests of reasonableness, other desk review activities may include calculating measures of central tendency and dispersion for just values and unit just values within properly stratified real property groups, and then comparing these to the same measures for the prices and unit prices of the sold properties within the corresponding real property groups. These measures may be compared for reasonableness and consistency using relative comparison analysis. Field review may involve physically inspecting individual properties or samples within real property groups with any unusual just value indications, and then validating or changing the just values accordingly. Value changes should be made to all property affected by the factor causing need for the change, not just to individual properties that may appear on a sale ratio study. 16.7 Sale Ratio Studies. Sale ratio studies are commonly used quality assurance tools for the mass appraisal process. In sale ratio studies, just value-to-sale price ratios are adjusted upward by dividing by one minus any aggregate percentage adjustment for the first and eighth criteria, resulting in adjusted sale ratios. Any adjustments for the first and eighth criteria apply in the aggregate to specified strata of real property and to real property assessment rolls as a whole 63 Sale ratios may be expressed as percentages. Sale ratio studies may be programmed and performed within CAMA systems, or the mass appraisal data may be downloaded from CAMA systems and the sale ratio studies performed using spreadsheet or statistical software. There are two primary considerations for designing sale ratio studies for mass 63 Technical Opinion OPN 95-0018, July 10, 1995, Property Tax Administration, Florida Department of Revenue. Also, see Technical Opinion OPN 90-0039, August 20, 1990, Property Tax Administration, Florida Department of Revenue. CCPA Page 26 of 49 Page 26 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 appraisal quality assurance purposes. The first is to determine the criteria for selecting the sales to appear on the report, and the other is to select the data fields to appear on the report. 16.7.1 Uses of Sale Ratio Studies. Sale ratio studies may be useful for the following quality assurance aspects of the mass appraisal process: monitoring the appraisal work of teams or individuals; evaluating appraisal level and uniformity; and proactively evaluating regulatory compliance. 16.7.2 Inappropriateness of Selective Reappraisal. The following excerpt explains selective reappraisal: "The reliability of sales ratio statistics depends on unsold parcels being appraised in the same manner as sold parcels. Selective reappraisal of sold parcels distorts sales ratio results, possibly rendering them useless. Equally important, selective reappraisal of sold parcels ("sales chasing") is a serious violation of basic appraisal uniformity and is highly unprofessional."64 Additionally, the U.S. Supreme Court has disapproved selective reappraisal.65 16.7.3 Matching Property Data on Sale Date and Appraisal Date. The relevant legal and physical characteristics of the sold property, as of the date of sale, should be accurately matched with the same characteristics as of the date of appraisal. This may be accomplished by excluding from the ratio study all sales where any of the following changes were made to the sold parcels between the date of sale and the date of appraisal: new construction; significant renovation or demolition; changes in zoning or future land use classification significantly affecting value; combinations; and splits. 16.7.4 The Importance of Stratification. Sale ratio studies rely upon proper stratification of sold properties into groups with one or more significant characteristics in common. Appropriate stratification criteria may include the following: the seven statutory real property strata, property use code, geographic unit, site code, effective age, size, quality grade, or value range. 16.7.5 Graphic Displays of Sale Ratio Study Results. The effectiveness and understandability of the results of sale ratio studies may be enhanced by the use of graphic displays. Useful tools for displaying sale ratio study results may include arrays, frequency distributions, histograms, scatter plots, and box plots.66 Scatter plots, or scatter diagrams, are especially useful for displaying the relationship between sale ratios and a single continuous variable such as size, age, price, or value. Box plots are especially useful for displaying the relationship between sale ratios and a single discrete variable such as market area, neighborhood, quality grade, age range, size range, price range, or value range. Diligence is required when interpreting and 64 International Association of Assessing Officers, Mass Appraisal of Real Property(Chicago: International Association of Assessing Officers, 1999), page 315. 65 See Allegheny Pittsburgh Coal Co. v. County Commissioner, 488 U.S. 336, 109 S.Ct. 633, 102 L.Ed.2d. 688 (1989). 66 International Association of Assessing Officers, Mass Appraisal of Real Property(Chicago: International Association of Assessing Officers, 1999), pages 224-226, 243-245. CCPA Page 27 of 49 Page 27 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 acting upon the apparent relationship between sale ratios and a single variable such as value range, because there could be a correlation between value range and another variable such as market area. This could cause a mistaken conclusion that a valuation inaccuracy is attributable to factors within a value range, when in fact the valuation inaccuracy is attributable to factors within a market area. Another useful tool for displaying and analyzing sale ratio data is the contingency table, which simultaneously reflects the relationships between sale ratios and two discrete variables such as market area and value range, or neighborhood and age range 67 16.7.6 Statutory Real Property Strata. Section 195.096(3)(a), Florida Statutes, requires the Department of Revenue to compute statistical and analytical measures on the following seven real property classes, or strata, when the classes constituted 5 percent or more of the total assessed value of real property in a county on the previous tax roll. 1. Residential property that consists of one primary living unit, including, but not limited to, single-family residences, condominiums, cooperatives, and mobile homes. 2. Residential property that consists of two or more primary living units. 3. Agricultural, high-water recharge, historic property used for commercial or certain non-profit purposes, and other use-valued property. 4. Vacant lots. 5. Nonagricultural acreage and other undeveloped parcels. 6. Improved commercial and industrial property. 7. Taxable institutional or governmental, utility, locally assessed railroad, oil, gas, and mineral land, subsurface rights, and other real property. Florida Property Appraisers may also perform statistical analyses on these seven strata for quality assurance and to proactively evaluate regulatory compliance. 16.7.7 Measures of Appraisal Level in Sale Ratio Studies. In sale ratio studies, measures of appraisal level are generally reflected by measures of central tendency. The three common measures of appraisal level for sale ratio studies are the median, mean, and weighted mean.68 These three items are required inputs for calculating measures of appraisal uniformity (see section 6.7.10). Also, measures of appraisal level are useful for evaluating horizontal equity and vertical equity (see sections 16.7.13 and 16.7.14). 67 International Association of Assessing Officers, Property Appraisal and Assessment Administration (Chicago: International Association of Assessing Officers, 1990), pages 524-525. 68 International Association of Assessing Officers, Mass Appraisal of Real Property(Chicago: International Association of Assessing Officers, 1999), pages 229-233. CCPA Page 28 of 49 Page 28 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 16.7.8 Adjustment for the First and Eighth Criteria. Section 2.1.2 contains the statutorily mandated eight factors, or criteria, that Florida Property Appraisers must consider in the annual just valuations of real property. Aggregate adjustments to the just value-to-sale price ratios within real property strata may be applied to account for the first and eighth criteria. Each year with the submittal of the preliminary assessment rolls, Property Appraisers are required to report on Department of Revenue Form DR-493 any percentage adjustments applied within real property use code groups to reflect consideration of the first and eighth criteria. The Department of Revenue uses these reported percentage adjustments in the statutory level of assessment calculations for evaluation of assessment rolls. Since Property Appraisers have the discretion to determine any appropriate percentage adjustments, the Department of Revenue does not determine any adjustments for the first and eighth criteria. However, Rule 12D-8.002(4), Florida Administrative Code, specifies that if any reported percentage adjustments exceed 15 percent, documentation supporting these percentage adjustments must be provided to the Department of Revenue. Any adjustments for the first and eighth criteria apply in the aggregate to specified strata of real property and to real property assessment rolls as a whole.69 16.7.9 Level of Assessment. The measure of appraisal level used by the Florida Department of Revenue to evaluate assessment rolls and to certify assessment rolls to the Department of Education is called the level of assessment. In Florida, the level of assessment is based on the adjusted weighted mean ratio for specified strata of real property and for real property assessment rolls as a whole. For proactively evaluating regulatory compliance, Property Appraisers may calculate the level of assessment by dividing the unadjusted weighted mean sale ratio by one minus any aggregate percentage adjustment for the first and eighth criteria. 16.7.10 Measures of Appraisal Uniformity In Sale Ratio Studies. Appraisal uniformity may be evaluated both between and within real property groups. Appraisal uniformity between groups may be evaluated by comparing measures of appraisal level for real property groups. Common indicators of appraisal uniformity within groups are the array, range, coefficient of dispersion, and price-related differential.70 Arranging the sales in ascending ratio order creates an array, and the lowest and highest ratios reflect the range. These two indicators are simple, directly observable, and useful for small groups of sales. However, the coefficient of dispersion and the price-related differential are generally applied as indicators of appraisal uniformity within real property groups. 16.7.11 Coefficient of Dispersion. The coefficient of dispersion is the most commonly used indicator of appraisal uniformity in sale ratio studies. It measures the variation of sale ratios within a group of sold properties. Since the coefficient of 69 Technical Opinion OPN 95-0018, July 10, 1995, Property Tax Administration, Florida Department of Revenue. Also, see Technical Opinion OPN 90-0039, August 20, 1990, Property Tax Administration, Florida Department of Revenue. 70 International Association of Assessing Officers, Mass Appraisal of Real Property(Chicago: International Association of Assessing Officers, 1999), pages 233-237, 239-242. CCPA Page 29 of 49 Page 29 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 dispersion is based on the median, it is not influenced by extreme sale ratios, as are measures of appraisal uniformity based on the mean. 16.7.12 Price-Related Differential. The price-related differential (PRD) measures appraisal uniformity between low- and high-value properties within real property groups. A PRD below the acceptable range may indicate that high-value properties are overappraised relative to low-value properties, and the mass appraisal may be considered "progressive." A PRD above the acceptable range may indicate that high- value properties are underappraised relative to low-value properties, and the mass appraisal may be considered "regressive." 16.7.13 Horizontal Equity. Horizontal equity relates to equity in appraisal level between real property groups stratified by criteria other than value range. Horizontal equity may be evaluated by comparing measures cf appraisal level for real property groups stratified by items such as geographic units, site codes, age groups, and size groups. Graphic analysis may also be useful for evaluating horizontal equity. See section 16.7.5. If any significant horizontal inequity is apparent, additional analysis, and possibly appraisal level changes, may be required. 16.7.14 Vertical Equity. Vertical equity pertains to equity in appraisal level related to the value of real property. Vertical equity may be evaluated by calculating the price- related differential for real property groups stratified by items such as geographic units, site codes, age groups, and size groups, and by comparing measures of appraisal level for value range groups. Graphic analysis may also be useful for evaluating vertical equity. See section 16.7.5. If any significant vertical inequity is apparent, additional analysis, and possibly appraisal level changes, may be required. 16.7.15 Statistical Indicators for Regulatory Purposes. During the assessment roll evaluation process, the Department of Revenue performs certain statistical analyses on applicable statutory real property strata as described in section 16.7.6. Relevant to these guidelines are three statistical indicators calculated by the Department of Revenue: the level of assessment, the coefficient of dispersion, and the price-related differential. The level of assessment is equivalent to the adjusted weighted mean as described above. For quality assurance and to proactively evaluate regulatory compliance, Florida Property Appraisers may also perform such statistical analyses. The Department of Revenue may also utilize other statistical indicators in the assessment roll evaluation process. 16.8 Reconciliation of the Mass Appraisal. The process of reaching just value conclusions for real property is an application of administrative discretion by Florida Property Appraisers. 1 If a single valuation approach is used for a real property type, the value indications by this approach may be reviewed for quality assurance before reaching final conclusions of just value. If more than one valuation approach is used for a real property type, the just value indications by each approach may be reviewed for quality assurance and reconciled to final conclusions of just value. It is not 71 See Powell v. Kelly, 223 So.2d 305 (Fla. 1969). Also, see Spanish River Resort Corporation v. Walker, 497 So.2d 1299 (Fla. 4th DCA 1986)affirmed 526 So.2d 677 (Fla. 1988). CCPA Page 30 of 49 Page 30 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 ADDENDUM Listed below in bold italics are the eight factors that Florida Property Appraisers are required to consider in the just valuation of real property as stated in Section 193.011, Florida Statutes. Following each factor is a discussion of the applicable Florida case law as provided by the Office of the General Counsel, Florida Department of Revenue. These case law discussions are summaries of court rulings. Care should be taken to consult the actual cases, along with legal advice where necessary, in their application. Factors to consider in deriving just valuation.--In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; See Bystrom v. Bal Harbour 101 Condominium Association, Inc., 502 So.2d 1312 (Fla. 3d DCA 1987) which states that where an appraisal is based on sales of comparable properties the appraiser"necessarily considers all, and uses some, of the factors set forth in section 193.011." Also see Vero Beach Shores, Inc. v. Nolte, 467 So.2d 1041, 1044 (Fla. 4th DCA 1985).The sale price may be outweighed by the condition or size; the former is not necessarily the sole determinant of value where no established market exists. Walker v. Trump, 549 So.2d 1098 (Fla. 4th DCA 1989). In this regard, no individual sale can be or should be assumed to represent just or fair market value. See Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So.2d 415 (Fla. 1988), which stated fie Legislature intended "to include only those fees and costs typically associated with the closing of the sale of real property such as reasonable attorney's fees, broker's commissions, appraisal fees, documentary stamp costs, survey costs and title insurance costs." (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; The appraiser can consider the potential, future use of property for a 13-story building, although a current lease may prohibit development of 13-story building. Valencia Center Inc. v. Bystrom, 543 So.2d 214 (Fla. 1989). Uses of property barred under zoning, but permitted by comprehensive plan that had priority over zoning restrictions, and for which there was present CCPA Page 31 of 49 Page 31 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 market demand, could be considered by the appraiser in assessing the highest and best use to which property could be expected to be put in the immediate future. Holland v. Walker, 492 So.2d 1093 (Fla. 4th DCA 1986), review denied 504 So.2d 767 (Fla. 1987). The temporary existence of a moratorium or cblayed development should not be the sole consideration in determining the value of land. Atlantic Intern. Inv. Corp. v. Turner, 383 So.2d 919 (Fla. 5th DCA 1980). Speculative investment should be considered as the highest and best use, and if there is no present demand, that would affect the value the appraiser attaches to the property. Vero Beach Shores, Inc. v. Nolte, 467 So.2d 1041 (Fla. 4 DCA 1985). Building density restrictions are applicable for consideration. Walker v. Hoffman, 464 So.2d 710 (Fla. 4th DCA 1985). The appraiser is not bound by the fact that the property cannot presently be used for purposes permitted by the zoning. Florida Rock Industries v. Bvstrom, 485 So.2d 442 (Fla. 3d DCA 1986). But see Security Management Corp. v. Markham, 516 So.2d 959 (Fla. 4th DCA 1987), which holds that property zoned for 234 apartments but for which a Court had ordered the City of Hallandale to process plans for 1,500 units should still be assessed on the basis of the underlying zoning. Further, the appraiser should not consider future or potential uses unless they are to be expected immediately and not at a vague or uncertain time in the future. Lanier v. Overstreet, 175 So.2d 521 (Fla. 1965). Future uses based in the possibility of rezoning should not be based on speculation and conjecture. Bal Harbour Club, Inc., v. Dade County, 222 So.2d 428 (Fla. 3d DCA 1969). (3) The location of said property; Location is a factor that the appraiser must at least consider in valuing property, though the appraiser need not to give equal weight to each factor. Roden v. Estech, Inc., 508 So.2d 728 (Fla. 2d DCA 1987), review denied 518 So.2d 1277 (Fla. 1987). (4) The quantity or size of said property; The size of a parcel may have little effect on its value per acre, when other factors so indicate. Palm Beach Development and Sales Corp. v. Walker, 478 So.2d 1122 (Fla. 4th DCA 1985) review denied 488 So.2d 831 (Fla. 1986) involving vacant unplatted lots in a subdivision being developed. However the size of a parcel may become a extremely relevant factor in the absence of other relevant factors and information. Walker v. Trump, 549 So.2d 1098 (Fla. 4th DCA 1989). The courts have recognized that this may be a dilemma for the appraiser. Muckenfuss v. Miller, 421 So.2d 170(Fla. 5th DCA 1982). (5) The cost of said property and the present replacement value of any improvements thereon; The appraiser should consider and recognize differences between old and raw properties under the cost approach. Ozier v. Seminole Co. Property Appraiser, 585 So.2d 357 (Fla. 5th DCA 1991). The cost approach may be warranted where property is a "special purpose" property, if there are complications caused by attempting to accurately predict any stability in the "income approach". Daniel v. Canterbury Towers, Inc., 462 So.2d 497 (Fla. 2d DCA 1984); Havill v. Lake Port Properties, Inc., 729 So.2d 467 (Fla. 5th DCA 1999). (6) The condition of said property; The appraiser should consider and recognize differences in condition between old and new properties under the cost approach. Ozier v. Seminole Co. Property Appraiser, 585 So.2d 357 (Fla. 5th DCA 1991). Contaminated condition may affect the market value. Gulf Coast CCPA Page 32 of 49 Page 32 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Recycling v. Turner, 753 So.2d 712 (Fla. 2d DCA 2000). The appraiser's weight afforded to condition may outweigh the sale price; the latter is not necessarily the sole determinant of value where no established market exists. Walker v. Trump, 549 So.2d 1098 (Fla. 4th DCA 1989); Muckenfuss v. Miller, 421 So.2d 170 (Fla. 5th DCA 1982). (7) The income from said property;and Though different income approaches can be used, they need not be the only criteria used in setting an assessment but can be used in conjunction with other criteria. Whitman v. Overstreet, 230 So.2d 46 (Fla. 3d DCA 1969) cert. denied 237 So.2d 764 (Fla. 1978). The appraiser when using income can use average occupancy rates for downtown office buildings, and need not use the property's actual occupancy figures, as long as these figures are considered. Mastroianni v. Barnett Banks, Inc., 664 So.2d 284 (Fla. 1st DCA 1995) review denied 673 So.2d 29 (Fla. 1996). (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. See Bystrom v. Bal Harbour 101 Condominium Association, Inc., 502 So.2d 1312 (Fla. 3d DCA 1987)which states that where an appraisal is based on sales of comparable properties the appraiser"necessarily considers all, and uses some, of the factors set forth in section 193.011." Also see Vero Beach Shores, Inc. v. Nolte, 467 So.2d 1041, 1044 (Fla. 4th DCA 1985).The sale price may be outweighed by the condition or size; the former is not necessarily the sole determinant of value where no established market exists. Walker v. Trump, 549 So.2d 1098 (Fla. 4th DCA 1989). In this regard, no individual sale can be or should be assumed to represent just or fair market value. See Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So.2d 415 (Fla. 1988), which stated the Legislature intended "to include only those fees and costs typically associated with the closing of the sale of real property such as reasonable attorney's fees, broker's commissions, appraisal fees, documentary stamp costs, survey costs and title insurance costs." CCPA Page 33 of 49 Page 33 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non-Appearance; Summary Disposition of Petitions. (1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-485WI is prescribed by the department for such purpose;however,other written or electronic means may be used.Form DR-485WI is adopted and incorporated by reference in Rule 12D-16.002,F.A.C.Form DR-485WI shall indicate the reason for the withdrawal as one of the following: (a)Petitioner agrees with the determination of the property appraiser or tax collector; (b)Petitioner and property appraiser or tax collector have reached a settlement of the issues; (c)Petitioner does not agree with the decision or assessment of the property appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board process;or (d)Other specified reason. (2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter. (3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct. The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct. (4)If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing,the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection(1),(2)or(3),or settlement is reached and filed by the parties,at any time before a recommended decision or final board decision is issued,the board,special magistrate or clerk need not issue such decision.The board clerk shall list and report all withdrawals,settlements,acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall include those acknowledged as correct by the property appraiser or tax collector. (5)For all withdrawn or settled petitions,a special magistrate shall not produce a recommended decision and the board shall not produce a final decision. (6)When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending,the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section.If the petitioner makes a good cause request before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used,is issued,the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set aside and that the hearing should be rescheduled,or that the board or special magistrate should issue the decision or recommended decision. (7)When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending,the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or special magistrate should issue a decision or recommended decision. (a) If the board or board designee finds good cause for the petitioner's failure to appear, the board clerk shall reschedule the hearing. (b)If the board or board designee does not find good cause for the petitioner's failure to appear,the board or special magistrate shall issue a decision or recommended decision. (8)Decisions issued under subsection(6)or(7)shall not be treated as withdrawn or settled petitions and shall contain: (a)A finding of fact that the petitioner did not appear at the hearing and did not state good cause;and (b)A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. (9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155, 194.011, 194.032, 194.037, 213.05 FS. History—New 3-30-10. CCPA Page 34 of 49 Page 34 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 12D-9.024 Procedures for Commencement of a Hearing. (1)If all parties are present and the petition is not withdrawn or settled,a hearing on the petition shall commence. (2)The hearing shall be open to the public. (3)Upon the request of either party,a special magistrate shall swear in all witnesses in that proceeding on the record.Upon such request and if the witness has been sworn in during an earlier hearing,it shall be sufficient for the special magistrate to remind the witness that he or she is still under oath. (4) Before or at the start of the hearing, the board, the board's designee or the special magistrate shall give a short overview verbally or in writing of the rules of procedure and any administrative issues necessary to conduct the hearing. (5)Before or at the start of the hearing,unless waived by the parties,the board or special magistrate shall make an opening statement or provide a brochure or taxpayer information sheet that: (a)States the board or special magistrate is an independent,impartial,and unbiased hearing body or officer,as applicable; (b)States the board or special magistrate does not work for the property appraiser or tax collector,is independent of the property appraiser or tax collector,and is not influenced by the property appraiser or tax collector; (c)States the hearing will be conducted in an orderly,fair,and unbiased manner; (d)States that the law does not allow the board or special magistrate to review any evidence unless it is presented on the record at the hearing or presented upon agreement of the parties while the record is open;and (e)States that the law requires the board or special magistrate to evaluate the relevance and credibility of the evidence in deciding the results of the petition. (6)The board or special magistrate shall ask the parties if they have any questions regarding the verbal or written overview of the procedures for the hearing. (7) After the opening statement, and clarification of any questions with the parties, the board or special magistrate shall proceed with the hearing. The property appraiser shall indicate for the record his or her determination of just value, classified use value, tax exemption, property classification,or"portability"assessment difference,or deferral or penalties.Under subsection 194.301(1),F.S.,in a hearing on just,classified use, or assessed value,the first issue to be considered is whether the property appraiser establishes a presumption of correctness for the assessment.The property appraiser shall present evidence on this issue first. (8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the parties agree to settlement, the petition becomes a withdrawn or settled petition and the hearing or proceeding shall end. The board or special magistrate shall state or note for the record that the petition is withdrawn or settled,shall not proceed with the hearing,shall not consider the petition,and shall not produce a decision or recommended decision. (9)(a)If the petitioner does not appear by the commencement of a scheduled hearing,the board or special magistrate shall not commence the hearing and shall proceed under the requirements set forth in subsection 12D-9.021(6),F.A.C.,unless: 1.The petition is on a"portability"assessment difference transfer in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6),F.A.C.;or 2. The petitioner has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider evidence submitted by the petitioner. (b)A petitioner who has indicated that he or she does not wish to appear at the hearing,but would like for the board or special magistrate to consider his or her evidence,shall submit his or her evidence to the board clerk and property appraiser before the hearing.The board clerk shall: 1.Keep the petitioner's evidence as part of the petition file; 2.Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing,but would like for the board or special magistrate to consider his or her evidence at the hearing;and 3.Give the evidence to the board or special magistrate at the beginning of the hearing. (10)If the property appraiser or tax collector does not appear by the commencement of a scheduled hearing,except a good cause hearing,the board or special magistrate shall state on the record that the property appraiser or tax collector did not appear at the hearing. Then, the board or special magistrate shall request the petitioner to state for the record whether he or she wants to have the hearing rescheduled or wants to proceed with the hearing without the property appraiser or tax collector.If the petitioner elects to have the hearing rescheduled,the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing without the property appraiser or tax collector, the board or special magistrate shall proceed with the hearing and shall produce a decision or recommended decision. (11)In any hearing conducted without one of the parties present,the board or special magistrate must take into consideration the inability of the opposing party to cross-examine the non-appearing party in determining the sufficiency of the evidence of the non-appearing party. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1),213.06(1)FS.Law Implemented 194.011, 194.032, 194.034, 195.022,195.084,213.05 FS.History—New 3- 30-10. CCPA Page 35 of 49 Page 35 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 12D-10.003 Powers,Authority,Duties and Functions of Value Adjustment Board. (1)The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required. (2)The powers,authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property(including taxable household goods). (3)Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence.For purposes of these rules,the following are defined to mean: (a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings. (b)Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate fmdings but less detailed than a summary of the evidence. (c)Reasons are those clearly stated grounds upon which the board or property appraiser acted. Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History—New 10-12-76,Amended 11-10-77, 9-30-82, Formerly 12D-10.03,Amended 12- 31-98,3-30-10. CCPA Page 36 of 49 Page 36 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 Jenny Blaje DEPARTMENT F REVENUE //1 ' Collier County Sale Qualification Study The final results for the study year are shown below. Details for any sampled sales that were open for documentation are provided here. Please ensure that RPTCs are updated, as agreed, for any sample sale where the response indicates "Agree." The Department will check the Prelim Roll to verify the updates. To review the full sample list, click the REPORT button above. It is important to review the report for samples that were made invalid, as the information provided pertains to the accuracy of your roll. Please make the appropriate changes to these sales. 2023 Study Summary Total Residential Non-Residential Sample Assigned: 100 i 82 18 Sample Completed: 100 82 18 Oualified Sample Completed: 75 + 66 3 Disqualified Sample Completed: 25 16 9 • Number Matched: 100 82 18 • Number Not Matched: 0 0 i 0 Percent Correct 100% 100% 100% CCPA Page 37 of 49 Page 37 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-00686 i ria Florida Department of Revenue !im tingale Property Tax Oversight Executive Director FLORIDA 5050 West Tennessee Street,Tallahassee, FL 32399 floridarevenue.com July 26,2023 Honorable Abe Skinner Collier County Property Appraiser 3950 Radio Road Naples, FL 34104 Dear Mr. Skinner: The Florida Department of Revenue has approved your 2023 assessment roll pursuant to section 193.1142, Florida Statutes, and the process attendant to this approval may now proceed. Thank you for your assistance and cooperation. The Department's Property Tax Oversight program looks forward to continuing to work with you. Sincerely, im Zin e Execu •' e D.•-ctor vcci Flori•: D, •artment of Revenue CCPA Page 38 of49 Page 38 r el:CIVeU VII. 1 V/IO/LVLJ .LO.OL HIVI r/1V CVIUCIIUC reutIVII NU.LUGO-VVOOC DR aat G i rAe r4n.,etr.tt Sin rMen?''MIA TAX ROLL CERTIFICATION itfVAbe Skinner Pronely Appraiser ul COLA IER County,certify that, The roil property tax roe of this county and that of the taring authorities therple, The personal property tar roll el this county and that of the taring auttwriiae Included it these recapltital ons,complies with all statutory ano regulatory therein ncluded in these iecapilulations,Wmpbes with a f statutory and requirements and reflects art the following regulatory requirements and reflects all the tot owing.. a. A beef description of the property for aarpOse of location a A code reference to ire tax returns showlrg the property b. The lust value using the lectors set out in§193 011,F S.)of all b. The lust value(using the factors set in§193.011,F S,)of al property. properly. c. When property es*holy or partially exempt,a categor zahon of exemptions c. When propery is wholly or parlwfy exempt.a categonxation of sun' 'dentified by category exemption(r e,identification by category) d Other data as required by§193 114,F.S,and§193 11422.F.5.,in the d. When property is classified so that it is assessed other than under lam and format required by the Department of Revenue. §193.011,F.B..the value eccora,ng to its classaiea use anti,IS vane as assessed under$193.011,F.S. e. Other data as required by§193.114,F.S..and§193.11422.F.S..in the torn and lormat required by the Department of Revenue Sa.txnn this Corm to the Deoanmert of Revenue by July 1,(1193.t142(lf,F.6.1 !herr our Ptolemy Adttou. Dee FLORIDA DEPARTMENT OF REVENUE The'ax Roe Cemticate/a Submitted by you to he aOZJ Tax Rot lot coiuen County.Florida,and that of the taring authpr elve tided In these race I s,contalnrng total assessment valuation el N properties as required by Florida Statues and Department of A I Rules al uWlnons in said r is approved.subfect to conaitione In Inn arkrened letter,4 a^y 7.26-202! *tor A Sale CCPA Page 39 Page 39 of 49 co COLLIER COUNTY PROPERTY APPRAISER N ABE SKINNER, CFA o IICS/1:1) 0_ June 30, 2023 In accordance with section 192.001(18), Florida Statutes, enclosed is the DR-493 form summarizing "Adjustments Made to Recorded Selling Prices or Fair Market Value in Arriving at Assessed Value" for Collier County. To clarify the information contained on the DR-493, and to avoid any potential misunderstanding, any and all adjustments reflected on the form have been made to recorded selling prices. No adjustments have been made to the fair w market value of any parcel or groupings of parcels in arriving at assessed value and none should be inferred. Any and all adjustments to recorded selling 0- prices in arriving at assessed value were made in conjunction with the statistical modeling process used in the computer assisted mass appraisal system. Yours very truly, 6/4.— 7eae.,Ifrs,$. 4--' Abe Skinner, CFA Collier County Property Appraiser AS/jb Enclosure N O oo O 0 3950 Radio Road • Naples, Florida 34104-3750 • (239)252-8141 • Fax.(239)252-2071 CCPA www.co►lierapprasercorn Page 40 cc 0 0 0 0 0 DR 493 N R. 11/12 Rule 12D-16.002 ° Florida Administrative Code o Eff. 11112 a. FLORIDA ADJUSTMENTS MADE TO RECORDED SELLING PRICES OR FAIR MARKET VALUE IN ARRIVING AT ASSESSED VALUE Sections 193.011(8) and 192.001(18) Florida Statutes Rule 12D-8 002(4), F.A.C. Collier County Assessment Roll 2023 Enter the percent of adjustment on each line. Do not use ditto (") marks. If the property appraiser reports an adjustment of zero. the Department will use zero for that property group in its ratio studies. % Adjustment % Adjustment Use Code 00 15 Use Code 03 15 Use Code 10 15 Use Code 08 15 Use Code 40 15 Use Code 11 - 39 15 Use Code 99 15 I Use Code 41 - 49 15 U Use Code 01 15 Use Code 50 — 69 15 > EUseCode02 15 Use Code 70 - 79 15 cct O r _- a Use Code 04 15 Use Code 80 - 89 15 Use Code 05 15 Use Code 90 15 Use Code 06 & 07 15 Use Code 91 - 97 15 INSTRUCTIONS The property appraiser must complete this form stating the eighth criterion adjustments made by the property appraiser to recorded selling prices or fair market value, based on Section 193.011(8), F.S., in arriving at assessed value. The property appraiser must provide to the Executive Director complete, clear, and accurate documentation justifying any eighth criterion adjustments that exceed fifteen percent (Rule 12D-8.002(4), Florida Administrative Code). This submission is required pursuant to Section 192.001(18), F.S. The property appraiser must send this completed form to the Department annually with the preliminary assessment roll. Q ll CN Witness my hand and signature at I11-f it C 0 ILO - _— ,,El on this day of (month) (year) 00 N C240 4 Signature, property appraiser C 0 a) CCPA Page 41 a) rY Collier County Traffic Count Report 2022 Received On:10/18/2,23-e-26751-Aftil i -@orrce Petition No:2023-00686 O 9 Location 01-2022 02-2022 03-2022 04-2021 N 613 0 111th Avenue North east of Vanderbilt Dr(CR 901) 17,633 16,503 10,078 10,316 585 0 111th Avenue North west of Vanderbilt Dr(CR 901) 8,704 8,399 5,521 4,339 553 Q Airport Rd(CR 31)north of Davis Blvd(SR 84) 46.196 48,104 36,323 46 706 501 0 Airport Rd(CR 31)north of Golden Gate Parkway(CR 886) 37,892 38,554 31,520 34,159 693 Q Airport Rd(CR 31)north of North Road 51,339 54,906 44,219 46,361 599 0 Airport Rd(CR 31)north of Orange Blossom Dr 41,523 46,113 33,375 39,116 503 Q Airport Rd(CR 31)north of Pine Ridge Rd(CR 896) 49,234 48,235 41,065 46,501 543 0 Airport Rd(CR 31)north of Tamiami Trail(US 41/SR 90) 32,680 33,758 31,064 31,294 659 0 Airport Rd(CR 31)north of Vanderbilt Beach Ext(862) 34,601 32,947 26,399 28,948 552 Q Airport Rd(CR 31)south of Davis Blvd(SR 84) 32,620 34,371 26,532 30,110 533 Q Airport Rd(CR 31)south of Golden Gate Parkway(CR 886) 45,569 44,110 37,614 43,336 554 0 Airport Rd(CR 31)south of Immokalee Rd(CR 846) 25,954 25,310 20,261 23,159 502 0 Airport Rd(CR 31)south of Pine Ridge Rd(CR 896) 48,597 47,847 40,171 45,886 521 0 Bayshore Dr north of Week Avenue 16,801 16,909 12,259 14,406 653 0 Bonita Beach Rd(CR 865)west of Vanderbilt Dr(CR 901) 31,318 19,216 15,637 626 A Camp Keais Rd south of Immokalee Rd(CR 846) 6,637 660 A Capri Blvd(CR 952)west of Collier Blvd(SR 951) 5,358 610 0 Carson Rd north of Lake Trafford Rd(CR 890) 5,109 5,123 5,164 618 A Chokoloskee Causeway south of Plantation Parkway 2,301 573 0 Collier Blvd(CR 951)north of Davis Blvd(SR 84) 68,649 66,741 55,180 54,671 584 0 Collier BNd(CR 951)north of Golden Gate Blvd 31,445 34,308 28,665 32,495 525 0 Collier Blvd(CR 951)north of Golden Gate Pkwy(CR 886) 28,603 28,159 17,752 20,895 536 Q Collier Blvd(CR 951)north of Pine Ridge Rd(CR 896) 44,211 47.172 41,149 44,588 602 0 Collier Blvd(CR 951)north of Rattlesnake Ham Rd(CR 864) 46,168 46260 30,295 41,251 532 0 Collier Blvd(CR 951)north of Tamiam Trail(US 41/SR 90) 43,629 44,110 37,154 39,116 607 0 Collier BNd(CR 951)south of Golden Gate Pkwy(CR 886) 32,672 33.976 29,064 35,158 655 0 Collier Blvd(CR 951)south of Immokalee Rd(CR 846) 37,652 40,271 32,377 37,777 657 0 Collier Blvd(CR 951)south of Lely Cultural Blvd 47,898 48,631 37,522 41.919 603 0 Collier BNd(CR 951)south of Rattlesnake Ham Rd(CR 864) 44,926 45,405 35,148 38,187 627 0 Collier BNd(SR 951)south of Capri Blvd(CR 952) 40,410 32,230 30,567 557 0 Collier BNd(SR 951)south of Tamiami Trail(US 41/SR 90) 48,588 36,822 35,495 41,304 520 0 County Barn Rd north of Rattlesnake Ham Rd(CR 864) 6,719 5,226 4,461 5,102 641 A County Barn Rd south of CC R8B Facility 8,514 519 0 County Barn Rd south of Davis Blvd(SR 84) 9,462 7,442 6,289 7,311 582 A CR 29 south of Tamiami Trail(US 41/SR 90) 4.285 619 0 CR 846 east of SR 29 4,225 2,180 3.992 559 0 Davis BNd(SR 84)east of Airport Rd(CR 31) 28,499 29,724 21,030 25349 658 0 Davis BNd(SR 84)east of King's Way 31,355 33,267 23,170 27,997 558 0 Davis Blvd(SR 84)west of Airport Rd(CR 31) 28,405 29,611 21,331 24,155 601 Q Davis Blvd(SR 84)west of Collier Blvd(CR 951) 26,276 25,605 22,547 22,329 560 0 Davis BNd(SR 84)west of Radio Rd(CR 856) 16,964 17,421 13,608 16,714 538 0 Davis BNd(SR 84)west of Santa Barbara Blvd 26,139 27,718 21,895 24,211 638 A Desoto BNd north of Golden Gate Blvd 4,268 639 A Desoto BNd south of Golden Gate Blvd 3,748 635 S Everglades BNd north of Oil Well Rd(CR 858) 12,701 12,579 636 S Everglades BNd north of Golden Gate Blvd(CR 876) 8,583 637 S Everglades Blvd south of Golden Gate BNd(CR 876) 8,979 722 A Golden Gate Blvd(CR 876)east of Everlgades Blvd 5,976 652 Q Golden Gate Blvd(CR 876)east of Wilson BNd 29,553 26,361 30,612 678 0 Golden Gate Blvd(CR 876)west of Wilson BNd 30,932 28,388 32,659 531 0 Golden Gate BNd east of Collier Blvd(CR 951) 30,768 32,098 30,416 32,712 508 0 Golden Gate Pkwy(CR 886)east of Airport Rd(CR 31) 52,273 57,450 48,557 49,317 691 Q Golden Gate Pkwy(CR 886)east of Livingston Rd(CR 881) 58,699 58,196 50,705 49,269 605 Q Golden Gate Pkwy(CR 886)east of Santa Barbara BNd 27 404 29,700 25,466 28,759 507 Q Golden Gate Pkwy(CR 886)west of Airport Rd(CR 31) 54,413 58,914 42,429 47,088 510 0 Golden Gate Pkwy(CR 886)west of Collier Blvd(CR 951) 20,000 20,649 19,041 21,257 530 Q Golden Gate Pkwy(CR 886)west of Goodlette Rd(CR 851) 31,725 32,591 23,469 29,245 509 0 Golden Gate Pkwy(CR 886)west of Santa Barbara Blvd 39,742 42,533 35,543 37,512 505 0 Goodlette Rd(CR 851)north of 22nd Avenue North 36,333 38,813 27,637 30,105 595 Q Goodlette Rd(CR 851)north of Orange Blossom Dr 26,364 28,270 19,903 27,671 581 Q Goodlette Rd(CR 851)north of Pine Ridge Rd(CR 896) 27,394 30,219 20,383 25,030 569 0 Goodlette Rd(CR 851)south of First Avenue South 32,789 26,997 27,766 504 Q Goodlette Rd(CR 851)south of Golden Gate Pkwy(CR 886) 58,969 61,144 45,222 48,633 594 Q Goodlette Rd(CR 851)south of Immokalee Rd(CR 846) 17,276 17,374 11,849 14,015 596 0 Goodlette Rd(CR 851)south of Orange Blossom Dr 28,444 30,798 20,523 22,922 506 Q Goodlette Rd(CR 851)south of Pine Ridge Rd(CR 896) 36,700 40,121 28,627 36,070 642 Q Green Blvd east of Santa Barbara Blvd 12,201 12,532 12,151 13,490 643 0 Green BNd west of Collier Blvd(CR 951) 8,619 12,532 8,071 7 581 583 A Guffshore Dr south of Bayview Dr 4,499 625 0 Immokalee Rd(CR 846)east of Goodlette Rd(CR 851) 41,465 39,958 38,964 43,344 567 0 Immokalee Rd(CR 846)east of Airport Rd(CR 31) 56,443 57,884 47,314 52,844 593 0 Immokalee Rd(CR 846)east of Collier BNd(CR 951) 50,332 56,520 47,985 47,455 701 Q Immokalee Rd(CR 846)east of I-75(SR 93) 53,876 48,884 47,174 53,431 566 Q Immokalee Rd(CR 846)east of Tamiami Tr(US 41/SR 45) 46,124 47,742 35,854 41,145 675 0 Immokalee Rd(CR 846)east of Wilson Blvd 40.674 44,962 38,170 39,100 620 0 Immokalee Rd(CR 846)north of Stockade Rd 17,009 14,518 17,730 671 0 Immokalee Rd(CR 846)south of Corkscrew Sanctuary Rd 10113 8.979 10.790 586 Q Immokalee Rd(CR 846)south of Oil Well Rd(CR 858) 36,592 35,633 29,200 37,001 656 0 Immokalee Rd(CR 846)west of Collier Blvd(CR 951) 51,331 53.833 44,292 51,735 672 0 Immokalee Rd(CR 846)west of Everglades Blvd. 8,171 8,973 9,653 679 0 Immokalee Rd(CR 846)west o/1-75(SR 93) 62,018 63,096 52,101 58,551 565 Q Immokalee Rd(CR 846)west of Tamiami Tr(US 41/SR 45) 18,077 17,463 12,252 13,702 664 Q Immokalee Road 3 eas 29 South 1,730 751 1,576 677 Q Immokalee Rood(CR(CR 846) 846 easEast)t o1 miles Evergladest of Blvd 8,094 4,321 7,765 9,670 674 Q Immokalee Road(CR 846)west of Wilson Blvd 44,622 40,870 42,774 631 0 J 6 C Blvd west of Airport Rd(CR 31) 7,185 10,142 9,004 8.338 614 A Jane's Scenic Dr west of SR 29 5,109 609 Q Lake Traffod Rd(CR 890)west of Carson Rd 9,640 8,218 8,962 551 0 Lake Traffod Rd(CR 890)west of North 15th St(SR 29) 14,935 12,996 13,942 690 0 Livingston Rd(CR 881)1.5 M north of Golden Gate Pkwy(CR 886) 28.296 30,463 25,723 25,808 574 0 Livingston Rd(CR 881)north of Mediterra 19,599 22,381 19,493 575 0 Livingston Rd(CR 881)north of Pine Ridge Rd(CR 896) 35,043 34.452 28,262 30,982 687 0 Livingston Rd(CR 881)south of Golden Gate Pkwy(CR 886) 36.399 35,484 31,162 30 440 597 0 Livingston Rd(CR 881)south of Immokalee Rd(CR 846) 32.645 31,844 23,054 31,844 576 0 Livingston Rd(CR 881)south of Vanderbilt Beach Rd(CR 862) 58,019 58.218 43,540 31,321 673 0 Livingston Road(CR 881)north of Immokalee Road(CR 846) 34.271 8.973 22,127 27914 686 0 Livingston Road(CR 881)north of Radio Road(CR 856) 23.371 24,905 18,003 21,393 587 0 Logan Blvd north of Pine Ridge Rd(CR 896) 13.876 12,842 12,186 13,015 644 Q Logan Blvd north of Vanderbilt Beach Rd(CR 862 13,704 15,225 11,008 12,339 654 0 Logan Blvd south of Vanderbilt Beach Ed(CR 862) 12,021 12,227 20,261 23,159 588 Q Logan BNd/Santa Barbara Blvd south of Pine Ridge Rd(CR 896) 32,488 32,730 32,020 664 0 Main St(SR 29)west of South 1st St(CR 846) 13,740 10,656 12,425 723 S Manatee Rd east of Collier Blvd(CR 951) 6,076 592 0 Naples Blvd west of Cosco Entrance 12,781 12,526 9,559 11,635 612 0 New Market Rd(CR 29 A)east of Main St(SR 29) 13,881 11,434 14,626 550 Q New Market Rd(CR 29A)west of Broward St 11,040 6,734 10,243 683 0 North 15th St(SR 29)south of Lake Trafford Rd(CR 890) 16,849 15,787 14,684 14,624 663 0 North 15th St(SR 29)north of Lake Trafford Rd(CR 890) 14,433 12,521 14,070 590 0 North First St north of Main St(SR 29) 12,498 10,228 11,954 692 0 North Road west of Airport Road(CR 31) 2,959 2,167 1,831 2,655 645 Q Oakes BNd north of Vanderbilt Beach Rd(CR 862) 11,658 12,787 11,133 10,520 682 Q Oakes BNd south of Immokalee Rd(CR 846) 4,304 3,718 3.490 4,024 725 Q Oil Well Rd(CR 858)east of Big Cypress Elem Sch 20,478 23,654 18,731 21,633 694 Q Oil Well Rd(CR 858)east of Everglades Blvd 11 089 11 680 9,822 12,020 649 0 Oil Well Rd(CR 8585)east of Immokalee Rd(CR 846) 23,131 26,021 20,194 23,581 547 0 Old US 41(CR 887)at Lee County Line 19,198 19,483 15,471 18,692 697 0 Orange Blossom Dr east of Airport Rd 11,592 12,102 10,385 9,834 647 0 Orange Blossom Dr east of Timberline Dr 11,609 12.283 8,961 10,593 526 0 Pine Ridge Rd(CR 896)east of Airport Rd(CR 31) 62.022 68 428 56 409 65,484 CCPA Page 42 of 49 Page 42 Prepared by MeyerTerri 5242023 Page 1 Collier County Traffic Count Report 2022 Received On:10/18/2323 926.52 AM PAO EvideriVe Petition No:2023-00686 0 U a Location 01-2022 02-2022 03-2022 04-2021 m A, 514 Q Pine Ridge Rd(CR 896)east of Goodlette Rd(CR 851) 49,922 52,887 39,763 50,856 628 0 Pine Ridge Rd(CR 896)east of Livingston Rd(CR 881) 56,538 49,175 50,531 51,032 535 0 Pine Ridge Rd(CR 896)east of Logan Blvd/Santa Barbara Blvd 25,079 27,701 28.070 27,043 512 Q Pine Ridge Rd(CR 896)east of Tamiami Trail(US 41/SR 45) 43,468 45,229 33,604 40.393 515 Q Pine Ridge Rd(CR 896)west of Airport Rd(CR 31) 64,083 62,929 52,101 60,839 600 Q Pine Ridge Rd(CR 896)west of Logan Blvd/Santa Barbara Blvd 38,373 40.397 38,947 40,832 662 0 Pine Ridge Road east of Whippoorwill Lane 67,511 69.094 58,363 66,991 634 A Plantation Parkway east of CR 29 428 544 0 Radio Rd(CR 856)east of Airport Rd(CR 31) 22,686 23,696 19,703 21,933 589 0 Radio Rd(CR 856 east of Santa Barbara Blvd 19,287 20,436 15,494 17,984 685 0 Radio Rd(CR 856)west of Davis Blvd(SR 84) 14,542 14,763 12,457 14,850 527 0 Radio Rd(CR 856)west of Santa Barbara Blvd 27,604 30,048 24,459 27,907 688 Cr Radio Road(CR 856)east of Livingston Road(CR 881) 30,586 31,369 27,388 26,281 689 0 Radio Road(CR 856)west of Livingston Road(CR 881) 26,011 27,573 22,018 23,551 721 A Randall Blvd east of Everglades Blvd(Midway to Desoto BNtl)651 Q Randall Blvd east of Immokalee Rd(CR 846) 15,406 14,077 13,576 15,388 516 0 Rattlesnake Ham Rd(CR 864)east of Tamiami Tr(US 41/SR 90) 23,737 23,957 18,459 27,954 518 a Rattlesnake Ham Rd(CR 864)west of Collier Blvd(CR 951) 17.220 18 084 13,489 14,083 517 Q Rattlesnake Ham Rd(CR 864)west o/County Barn Rd 20.351 21.337 15,789 17,806 534 Q Rattlesnake Hammock Rd(CR 864)east of County Barn Rd 19.144 19.707 16,089 18,343 648 S Sanctuary Rd north of Immokalee Rd(CR 846) 1.039 537 0 Santa Barbara Blvd north of Davis Blvd(SR 84) 32.667 35,230 27,827 30,768 529 Cr Santa Barbara Blvd north of Golden Gate Pkwy(CR 886) 25,514 28,230 23,460 26,515 606 Q Santa Barbara Blvd north of Radio Rd(CR 856) 40,934 41,338 32,575 37,589 702 Q Santa Barbara Blvd south of Davis Blvd 12,249 13,145 15,301 16,193 528 0 Santa Barbara Blvd south of Golden Gate Pkwy(CR 886) 41,939 44,884 36,639 40,445 511 0 Seagate Dr west of Tamiami Trail(US 41/SR 455) 20,970 21,360 14,138 16691 720 S Shadovsawn Dr north of Davis Blvd(SR 84) 2,565 2,507 523 a Shadowlawe Dr south of Davis Blvd(SR 84) 5,895 6,077 3,374 6,112 549 0 South First St(CR 846)south of Main St(SR 29) 18.849 18.437 15,479 17.722 665 A SR 29 north of Farm Workers Village 9.403 591 A SR29 north of SR 82 615 A SR 29 north of Tariani Trail(US 41/SR 90) 4.124 696 Q SR 29 south of Oil Well Road 5,693 5,424 7,236 661 A SR 82 west of SR 29 561 Q Tamiami Tr(US 41/SR 45)south of Pine Ridge Rd(CR 896) 53,244 53,973 39.047 51.321 563 a Tamiami Tr(US 41/SR 45)south of Vanderbilt Bch Rd(CR 862) 54,755 55,252 43,706 44,337 S72 0 Tamiami Tr(US 41/SR 90)east of Rattlesnake Ham Rd(CR 864) 49,570 49,851 36,964 40.737 546 0 Tamiaml Trail(US 41/SR 45)at Lee County Line 42,709 35,531 34,985 35.503 564 0 Tamiami Trail(US 41/SR 45)north of Immokalee Rd(CR 864) 64,098 63,629 59,347 64,399 562 Q Tamiami Trail(US 41/SR 45)north of Pine Ridge Rd(CR 896) 52,139 53,419 42,740 44,162 577 Q Tamiami Trail(US 41/SR 45)south of 99th Avenue North 58.019 58.218 48,193 51,013 604 Q Tamiami Trail(US 41/SR 90)east of Airport Rd(CR 31) 58,592 60,998 59,122 51,880 608 0 Tamiami Trail(US 41/SR 90)east of Collier Blvd(CR 951) 25.623 26.342 19,979 20,602 545 0 Tamiami Trail(US 41/SR 90)east of Davis Blvd(SR 84) 38.594 34,573 28,637 28,604 616 A Tamiami Trail(US 41/SR 90)east of SR29/CR 29 13,881 571 0 Tamiami Trail(US 41/SR 90)west of Collier Blvd(SR 951) 40,975 30,736 32,153 37,213 570 Q Tamiami Trail(US 41/SR 90)west of San Marco Rd(CR 92) 8,014 5,733 5,597 617 A Tamiami Trail(US 41/SR 90)west of SR29/CR 29 17,633 698 0 Thomasson Dr.west o1 US 41 10,437 8,458 7,555 8,443 524 0 Vanderbilt Bch Rd(CR 862)west of Tamiami Tr(US 41/SR 45) 25,553 24,294 16,898 17.516 646 0 Vanderbilt Beach Ext(CR 862)east of Pelican Ridge 35,111 36,274 28,459 40.832 579 Cr Vanderbilt Beach Rd(CR 862)east of Airport Rd(CR 31) 52,282 52,546 41,711 46,012 666 0 Vanderbilt Beach Rd(CR 862)east of Goodlette Rd(CR 851) 42,614 38.291 30,293 31,934 630 0 Vanderbilt Beach Rd(CR 862)east of Livingston Rd(CR 881) 51,758 50,919 41,044 42.835 668 Q Vanderbilt Beach Rd(CR 862)east of Vineyards Blvd 46,839 49,758 36,848 42,123 580 0 Vanderbilt Beath Rd(CR 862)west of Collier Blvd(CR 951) 34.732 37,899 31,160 38,210 667 Q Vanderbilt Beach Rd(CR 862)west of Oakes Blvd 52,760 55,392 48,460 49,848 629 Q Vanderbilt Beach Road(CR 862)west of Livingston Road(CR 881) 54,337 51,953 44,570 45,702 578 Q Vanderbilt Dr(CR 901)north of 111th Avenue North 13,557 12.672 6,907 8,486 633 Q Vanderbilt Dr(CR 901)north of Vanderbilt Bch Rd(CR 862) 7.563 6,618 4,322 5,616 548 0 Vanderbilt Dr(CR 901)north of Wiggins Pass Rd(CR 888) 17,515 14,204 7,780 11,424 632 0 Vanderbilt Dr(CR 901)south of 111th Ave N 11.185 9,886 6,010 7,171 640 Q Vineyards Blvd south of Vanderbilt Beach Rd(CR 862) 5.913 4,369 5,038 5,064 611 Q Westclock Rd west of North 15th St(SR 29) 4,124 3.715 4,878 670 Q Wiggins Pass Rd(CR 888)east of Vanderbilt Dr(CR 901) 11,097 10,214 6,169 7,186 669 Q Wiggins Pass Rd(CR 888)west of Tamiami Tr(US 41/SR 45) 11,599 6.420 6,132 8,407 680 Q Wilson Blvd north of Golden Gate Blvd(CR 876) 8,727 8,213 8,797 676 Q Wilson Blvd north of Immokalee Rd(CR 846) 2,005 2,038 2,063 681 0 Wilson Blvd south or Golden Gate Blvd(CR 876) 397 344 349 650 0 Wilson Blvd south of Immokalee Rd(CR 846) 8,1761.111111 8,900 ADT:Annual Daily Traffic for the period-The counts are both directions of travel. 'T.Type of Count A =Annual Count Stations Q =Quarterly Count Stations S =Seri-Annual Count Stations ■Construction(unable to get counts) Hurricane Ian(unable to get counts) CCPA Page 43 of 49 Page 43 Prepared by MeyerTerd 5/24/2023 Page 2 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-006E Stratum 4 Ratio Statistics for mkt_val_ty / SPRICE 07/03/2023 Group N Mean Median Wmean Min Max Range PRB PRD COD 1-Immokalee 7 0.920 0.900 0.881 0.748 1.226 0.478 -0.121 1.045 0.147 2-North Naples West 41 35 0.853 0.846 0.855 0.656 1.177 0.522 0.007 0.998 0.095 3-City of Naples 46 0.857 0.852 0.857 0.610 1.188 0.578 0.001 1.000 0.105 4-Central City of Naples 13 0.881 0.895 0.861 0.658 1.030 0.372 -0.023 1.023 0.087 5-East Naples 30 0.861 0.855 0.855 0.735 1.016 0.282 -0.013 1.007 0.049 6-South Naples 76 0.867 0.854 0.861 0.599 1.344 0.745 0.013 1.007 0.125 7-Golden Gate City 2 1.016 1.016 0.987 0.847 1.185 0.338 -1.265 1.030 0.166 8-Golden Gate Estates 595 0.909 0.855 0.851 0.363 1.935 1.571 -0.056 1.068 0.250 9-Marco Island 134 0.907 0.883 0.877 0.483 1.941 1.458 -0.020 1.034 0.129 10-Outer Islands 17 0.842 0.854 0.828 0.654 1.019 0.365 -0.020 1.017 0.070 11-NE Naples 23 0.874 0.856 0.840 0.596 1.431 0.835 0.010 1.040 0.111 12-NN West of 1-75 5 0.868 0.956 0.864 0.709 0.978 0.269 0.091 1.004 0.107 13-NN South of VBR 19 0.859 0.854 0.867 0.678 1.055 0.377 0.031 0.991 0.076 15-Acreage 3 0.968 0.920 0.950 0.833 1.150 0.317 -1.546 1.018 0.115 Overall 1005 0.897 0.856 0.861 0.363 1.941 1.577 -0.017 1.042 0.194 Stratum 1A Ratio Statistics for mkt_val_ty / SPRICE 07/03/2023 Group N Mean Median Wmean Min Max Range PRB PRD COD 1-Immokalee 48 0.744 0.783 0.743 0.352 1.050 0.698 0.296 1.001 0.249 2-North Naples West 41 293 0.839 0.840 0.832 0.510 1.302 0.792 -0.012 1.008 0.129 3-City of Naples 175 0.866 0.841 0.846 0.481 1.511 1.031 0.004 1.024 0.184 4-Central City of Naples 74 0.824 0.815 0.815 0.520 1.355 0.836 0.005 1.012 0.136 5-East Naples 536 0.849 0.849 0.838 0.363 1.286 0.923 -0.007 1.013 0.098 6-South Naples 1524 0.865 0.861 0.849 0.387 1.573 1.186 0.004 1.019 0.118 7-Golden Gate City 168 0.853 0.846 0.848 0.582 1.319 0.737 0.051 1.006 0.099 8-Golden Gate Estates 1015 0.828 0.826 0.836 0.363 1.755 1.391 0.117 0.990 0.167 9-Marco Island 312 0.818 0.803 0.829 0.496 1.431 0.935 0.042 0.986 0.144 10-Outer Islands 57 0.778 0.785 0.801 0.239 1.339 1.100 0.068 0.972 0.174 11-NE Naples 1692 0.856 0.853 0.846 0.381 1.430 1.049 0.007 1.012 0.105 12-NN West of 1-75 309 0.858 0.852 0.860 0.512 1.332 0.820 0.014 0.998 0.105 13-NN South of VBR 380 0.855 0.851 0.845 0.511 1.271 0.760 -0.003 1.011 0.110 14-Ave Maria 605 0.852 0.846 0.844 0.588 1.227 0.639 -0.016 1.010 0.114 15-Acreage 16 0.701 0.719 0.689 0.412 0.998 0.586 0.079 1.018' 0.217 Overall 7204 0.849 0.848 0.843 0.239 1.755 1.515 0.013 1.007 0.123 CCPA Page 44 of 49 Page 44 Received On: 10/18/2023 9:26:52 AM PAO Evidence Petition No:2023-0068 Stratum 1 B Ratio Statistics for mkt val_ty / SPRICE 07/03/2023 Group N Mean Median Wmean Min Max Range PRB PRD COD 2-North Naples West 41 527 0.843 0.841 0.829 0.383 1.579 1.197 -0.010 1.016 0.102 3-City of Naples 115 0.850 0.866 0.853 0.425 1.680 1.255 -0.002 0.996 0.095 4-Central City of Naples 194 0.899 0.893 0.887 0.582 1.297 0.715 0.003 1.014 0.114 5-East Naples 1273 0.840 0.833 0.830 0.369 1.240 0.871 -0.019 1.013 0.103 6-South Naples 844 0.855 0.847 0.850 0.447 2.403 1.957 0.000 1.006 0.099 7-Golden Gate City 41 0.814 0.791 0.786 0.573 1.218 0.645 -0.128 1.036 0.105 9-Marco Island 514 0.866 0.871 0.836 0.544 1.648 1.104 -0.027 1.035 0.102 10-Outer Islands 95 0.789 0.803 0.773 0.290 1.191 0.901 -0.002 1.021 0.137 11-NE Naples 651 0.866 0.848 0.856 0.543 1.383 0.840 -0.023 1.011 0.096 12-NN West of 1-75 518 0.860 0.857 0.828 0.303 1.384 1.081 -0.051 1.038 0.090 13-NN South of VBR 614 0.873 0.869 0.849 0.442 1.521 1.079 -0.048 1.028 0.102 14-Ave Maria 146 0.898 0.899 0.894 0.546 1.005 0.459 -0.019 1.004 0.056 Overall 5532 0.856 0.853 0.842 0.290 2.403 2.113 -0.007 1.017 0.101 Stratum 1 ALL Ratio Statistics for mkt_val_ty / SPRICE 07/03/2023 Group N Mean Median Wmean Min Max Range PRB PRD COD 1-Immokalee 23 0.570 0.539 0.572 0.352 0.809 0.457 0.157 0.996 0.223 2-North Naples West 41 770 0.838 0.838 0.824 0.383 1.579 1.197 -0.018 1.018 0.112 3-City of Naples 203 0.848 0.840 0.836 0.481 1.511 1.031 -0.004 1.014 0.149 4-Central City of Naples 190 0.852 0.847 0.831 0.520 1.355 0.836 -0.025 1.025 0.125 5-East Naples 1591 0.840 0.834 0.830 0.363 1.286 0.923 -0.008 1.011 0.100 6-South Naples 1384 0.834 0.836 0.815 0.400 1.399 0.999 -0.014 1.024 0.103 7-Golden Gate City 205 0.846 0.834 0.843 0.582 1.319 0.737 0.033 1.004 0.102 8-Golden Gate Estates 735 0.778 0.773 0.797 0.363 1.723 1.359 0.137 0.977 0.165 9-Marco Island 777 0.843 0.850 0.825 0.496 1.648 1.152 -0.026 1.022 0.118 10-Outer Islands 93 0.789 0.796 0.800 0.239 1.339 1.100 0.039 0.987 0.139 11-NE Naples 1599 0.847 0.841 0.835 0.381 1.361 0.979 -0.004 1.015 0.103 12-NN West of 1-75 797 0.860 0.855 0.849 0.512 1.384 0.872 -0.015 1.012 0.093 13-NN South of VBR 945 0.864 0.857 0.841 0.442 1.521 1.079 -0.022 1.028 0.107 14-Ave Maria 166 0.804 0.802 0.800 0.546 1.177 0.631 0.021 1.005 0.100 15-Acreage 13 0.670 0.663 0.655 0.412, 0.998 0.586 0.066 1.024 0.234 Overall 9491 0.838 0.837 0.829 0.239 1.723 1.483 -0.001 1.012 0.113 CCPA Page 45 of 49 Page 45 CD C) CD CD a 0 Just Value 52:A,000,3C0,070 0 CO $222,506,310,174 N N W N O) S200,000,303= $185,308,970,024 S15o,J00,J00p00 $131.678,435,379 $107,935,862,503 m 0 rn ,A.10:7WAau I0 a m sC 0 m 550,000,0c0t000 `GX- _0D1 2Q32 20Q, 20M ?OW. ?MO 1071 2606 260'f ARO 2Q\1 Z662 2013 20a ME. t.J:5. kill 2015 2019 -ME. :Z£_ .D fD 0 7 Z P. Ni O Ni W CCPA Page 46 rn w rn Received On: 10/18/2023 9:26081,4 Department of RevefrAr® Evidence Petition No:2023-00686 Property Tax Oversight 2023 Levels of Assessment by Stratum Stratum 1 Stratum 3 Stratum 4 Stratum 6 Overall Stratum 1 Stratum 3 Stratum 4 Stratum 6 Overall 2023 Value Value Value Value Value County Classification Weighted Weighted Weighted Weighted Weighted Weighted Weighted Weighted Weighted Weighted Mean Median Mean Median Mean Median Mean Median Mean Median ALACHUA Indepth 98.7 99.6 102.7 102.9 99.9 100.7 BAKER Indepth 94.4 95.4 99.2 98.6 100.5 100.1 95.2 96.0 BAY Nonlndepth 97.6 99.3 95.1 96.9 97.2 98.9 BRADFORD Indepth 90.6 91.6 96.0 99.6 93.4 94.3 97.1 96.7 91.5 92.5 BREVARD Nonlndepth 97.4 97.4 93.1 95.5 96.8 97.2 BROWARD Indepth 98.5 99.0 95.4 98.8 97.8 99.0 CALHOUN Nonlndepth 95.8 98.6 140.6 158.7 82.9 85.1 91.7 91.1 100.3 104.0 CHARLOTTE Nonlndepth 95.3 95.5 94.9 98.9 95.9 97.0 95.3 95.9 CITRUS Nonlndepth 94.9 94.7 93.9 96.5 94.8 94.8 CLAY Nonlndepth 102.0 100.9 97.4 96.6 101.4 100.4 COLLIER Indepth 97.8 99.4 94.8 94.2 97.5 99.0 COLUMBIA Nonlndepth 92.2 94.2 92.7 95.7 92.3 94.5 MIAMI-DADE Indepth 93.6 94.6 94.7 95.6 93.9 94.9 DESOTO Indepth 93.7 94.0 98.7 100.0 98.8 94.8 95.2 94.8 DIXIE Indepth 95.0 94.0 96.8 95.7 94.1 92.3 92.9 93.5 94.9 93.9 DUVAL Indepth 98.9 100.0 92.8 94.4 96.9 98.2 ESCAMBIA Indepth 95.6 96.5 95.3 92.8 95.6 95.8 FLAGLER Nonlndepth 92.1 92.4 93.5 95.4 99.5 96.9 92.5 92.8 FRANKLIN Indepth 96.0 99.9 94.2 97.8 95.7 99.6 GADSDEN Indepth 90.4 91.4 109.2 108.7 94.2 97.9 91.9 93.2 GILCHRIST Nonlndepth 90.0 90.1 95.0 90.3 94.2 98.7 98.4 100.8 91.2 91.2 GLADES Indepth 96.4 97.0 108.3 106.4 101.6 100.6 113.4 116.8 100.8 101.1 GULF Nonlndepth 95.9 97.7 94.2 94.4 105.5 105.1 96.0 97.4 HAMILTON Indepth 94.7 95.3 115.0 114.5 92.0 91.5 93.5 97.7 97.5 98.1, HARDEE Indepth 94.3 95.3 102.2 101.7 105.4 105.8 97.3 98.0 HENDRY Nonlndepth 97.1 95.7 105.6 106.9 97.7 98.3 107.9 107.6 99.3 98.5 HERNANDO Indepth 100.6 98.0 94.3 97.2 100.0 97.9 HIGHLANDS Nonlndepth 94.6 94.3 96.8 100.5 94.9 95.1 HILLSBOROUGH Nonlndepth 93.1 92.5 94.1 96.7 93.4 93.6 HOLMES Nonlndepth 110.2 118.7 143.9 159.4 95.5 96.2 112.5 120.3 INDIAN RIVER Indepth 100.5 101.7 92.4 95.7 100.0 101.4 JACKSON Indepth 90.3 94.7 105.6 99.1 90.1 91.7 94.8 96.2 92.1 95.1 JEFFERSON Indepth 89.1 90.4 102.9, 94.9 93.6 92.1 99.3 95.9 93.4 92.0 LAFAYETTE Nonlndepth 90.3 93.2 105.8 109.4 93.5 93.5 100.6 100.0 94.3 96.9 LAKE Indepth 92.8 94.7 92.5 93.8 92.8 94.6 LEE Nonlndepth 101.5 101.2 88.7 89.4 99.7 99.6 LEON Nonlndepth 97.3 97.1 _ 88.6 95.1 94.8 96.5 LEVY Nonlndepth 93.7 94.4 97.1 98.6 94.5 97.8 96.4 100.0 94.2 95.4 LIBERTY Nonlndepth 85.8 88.9 155.0 159.3 92.7 99.9 95.7 94.8 92.6 95.5 MADISON Nonlndepth 96.3 96.8 97.2 93.4 96.1 99.3 94.9 96.7 96.2 96.5 MANATEE Indepth 97.6 98.4 97.8 96.6 97.7 98.1 MARION Nonlndepth 95.4 97.1 99.5 99.4 96.0 97.4 MARTIN Nonlndepth 95.0 99.1 96.2 92.2 95.1 98.4 MONROE Indepth 96.5 98.5 98.3 97.3 96.8 98.3 NASSAU Indepth 94.3 93.6 92.8 94.5 101.1 98.5 94.9 94.1 OKALOOSA Nonlndepth 93.1 93.0 95.6 95.2 93.4 93.3 OKEECHOBEE Nonlndepth 93.4 91.7 104.6 103.1 91.4 93.4 99.7 103.1 94.9 94.2 ORANGE Indepth 94.2 94.2 90.0 92.6 92.4 93.5 OSCEOLA Indepth 95.9 96.3 95.6 96.1 95.8 96.3 PALM BEACH Nonlndepth 97.2 98.1 96.2 96.0 97.0 97.8 PASCO Indepth 96.1 96.5 93.2 96.7 95.7 96.6 PINELLAS Nonlndepth 97.0 97.4 94.5 97.1 96.5 97.3 POLK Nonlndepth 97.1 96.5 97.6 97.9 97.2 96.8 PUTNAM Nonlndepth 99.6 98.6 91.8 96.5 98.4 101.8 98.8 98.9 SAINT JOHNS Indepth 98.3 98.6 101.2 101.9 98.5 98.9 SAINT LUCIE Nonlndepth 99.7 99.0 104.9 101.1 100.3 99.2 SANTA ROSA Indepth 91.1 91.2 94.7 95.5 91.4 91.6 SARASOTA Indepth 90.1 90.4 93.6 94.2 90.5 90.9 SEMINOLE Nonlndepth 97.1 96.7 99.2 98.9 97.6 97.2 SUMTER Indepth 92.1 93.3 94.2 94.1 92.3 93.3 SUWANNEE Nonlndepth 90.2 91.4 116.5 111.9 91.1 92.4 91.1 95.1 91.8 93.1 TAYLOR Indepth 92.4 93.6 104.9 105.4 96.3 97.1 99.3 99.6 94.6 95.6 UNION Nonlndepth 90.1 91.8 94.6 93.9 97.0 100.1 91.2 92.6 VOLUSIA Nonlndepth 98.1 98.7 97.3 100.3 98.0, 98.9 WAKULLA Indepth 92.3 92.3 96.7 95.5 97.5 103.6 93.4 93.6 WALTON Indepth 92.2 92.5 96.8 97.3 96.9 96.4 92.8 93.1 WASHINGTON Indepth 89.5 90.9 149.9 152.3 96.2 98.1 92.0 94.0 92.9 94.5 Min 85.8 88.9 94.6 90.3 82.9 85.1 88.6 89.4 90.5 90.9 Max 110.2 118.7 155.0 159.4 101.6 100.6 113.4 116.8 112.5 120.3 Mean 95.1 95.9 110.6 111.4 93.9 95.5 96.7 97.7 95.8 96.6 Median 95.0 95.5 104.9 103.1 94.1 95.5 95.8 96.7 95.3 96.5 Collier County 97.8 99.4 N/A N/A N/A N/A 94.8 94.2 97.5 99.0 Notes: 'Counties are subject to an In-Depth study at least once every two years. In an In-Depth study,each stratum is reviewed independently whenever it constitutes at least five percent of the county's total assessed value of real property. **For Non-In-DeptlGe4As the overall levels of assessment are weighted averages of all sty ge 47 of 49 Page 47 Reocivcd On: 10/1W-2423 0:2&5-2-AM PAO Evidence Peitielw-N28Q3-00686 CountyStatus Number of Just Value Total Assessed Total Exemption Parcels Value Value Total Taxable Value Value per Parcel Miami-Dade R-Prelim 930,764 690,902,918,840 488,794,035,178 62,977,154,162 425,816,881,016 742,297 Palm Beach R-Prelim 652,702 486,602,502,015 331,782,389,053 41,500,305,296 290,282,083,757 745,520 Broward R-Prelim 755,153 433,938,574,485 321,809,770,927 49,048,517,571 272,761,253,356 574,637 Orange R-Prelim 482,751 315,839,812,073 252,644,168,736 48,718,771,664 203,925,397,072 654,250 Hillsborough R-Prelim 518,325 255,480,002,052 196,157,388,602 38,917,669,275 157,239,719,327 492,895 Collier R-Prelim 291,292 222,506,310,174 151,774,637,171 13,106,461,613 138,668,175,558 763,860 Pinellas R-Prelim 435,767 214,335,529,787 151,109,822,067 27,278,382,391 123,831,439,676 491,858 Lee R-Prelim 552,730 200,951,353,099 140,292,534,734 20,173,113,249 120,119,421,485 363,562 Duval R-Prelim 389,724 165,642,058,027 132,944,545,359 31,490,569,228 101,453,976,131 425,024 Sarasota R-Prelim 298,355 150,400,541,778 108,742,940,986 14,542,268,035 94,200,672,951 504,099 Brevard R-Prelim 344,771 118,138,934,758 85,658,023,478 24,634,072,801 61,023,950,677 342,659 Manatee R-Prelim 215,713 101,085,671,660 71,089,386,354 8,934,518,522 62,154,867,832 468,612 Polk R-Prelim 408,356 99,740,427,353 74,146,572,950 14,605,414,346 59,541,158,604 244,249 Volusia R-Prelim 306,033 97,777,607,358 70,626,545,465 15,516,074,634 55,110,470,831 319,500 Pasco R-Prelim 315,661 84,465,227,126 59,750,787,110 12,088,161,162 47,662,625,948 267,582 Saint Johns R-Prelim 157,718 79,290,820,622 55,862,283,705 8,270,404,124 47,591,879,581 502,738 Seminole R-Prelim 179,624 77,961,052,902 58,797,314,568 9,108,567,756 49,688,746,812 434,024 Osceola R-Prelim 199,171 73,942,061,793 56,071,382,963 9,732,332,547 46,339,050,416 371,249 Monroe R-Prelim 89,832 66,628,741,449 47,888,606,402 6,395,818,932 41,492,787,470 741,704 Saint Lucie R-Prelim 183,465 66,265,713,282 44,344,415,494 8,904,746,106 35,439,669,388 361,190 Lake R-Prelim 199,357 57,557,297,570 43,632,651,182 8,791,647,024 34,841,004,158 288,715 Marion R-Prelim 278,750 56,734,219,233 38,826,092,137 8,831,402,476 29,994,689,661 203,531 Walton R-Prelim 89,983 53,818,325,598 40,499,835,488 3,025,383,885 37,474,451,603 598,094 Martin R-Prelim 96,454 53,487,240,767 36,166,582,948 4,482,033,367 31,684,549,581 554,536 Charlotte R-Prelim 215,016 48,799,667,124 32,733,042,346 5,878,487,607 26,854,554,739 226,958 Escambia R-Prelim 169,624 48,037,801,962 38,466,096,355 10,441,736,579 28,024,359,776 283,202 Indian River R-Prelim 93,799 45,736,461,281 31,079,714,182 4,557,346,884 26,522,367,298 487,601 Okaloosa R-Prelim 111,465 41,867,380,896 32,969,835,969 5,999,541,441 26,970,294,528 375,610 Alachua R-Prelim 107,295 41,404,238,421 33,303,592,501 11,874,980,674 21,428,611,827 385,892 Leon R-Prelim 111,653 40,402,844,171 34,240,706,390 11,181,046,907 23,059,659,483 361,861 Bay R-Prelim 124,211 40,278,821,607 31,942,168,614 5,707,861,092 26,234,307,522 324,277 Sumter R-Prelim 92,634 31,585,847,227 24,306,051,577 3,780,117,443 20,525,934,134 340,975 Clay R-Prelim 99,137 31,024,108,742 22,596,359,672 5,664,902,093 16,931,457,579 312,942 Hernando R-Prelim 117,127 30,956,837,219 20,239,572,203 5,383,438,273 14,856,133,930 264,301 Santa Rosa R-Prelim 116,149 28,254,297,380 21,341,171,841 5,190,883,355 16,150,288,486 243,259 Citrus R-Prelim 147,803 26,913,571,938 17,784,734,680 4,175,216,080 13,609,518,600 182,091 Nassau R-Prelim 57,592 25,743,325,204 17,841,262,056 3,103,922,979 14,737,339,077 446,995 Flagler R-Prelim 84,053 24,150,284,543 18,017,289,436 3,553,674,718 14,463,614,718 287,322 Highlands R-Prelim 112,889 15,820,162,994 9,668,368,807 2,497,426,056 7,170,942,751 140,139 Putnam R-Prelim 98,340 12,508,437,561 8,436,746,144 1,962,713,724 6,474,032,420 127,196 Hendry R-Prelim 35,855 9,670,521,112 5,737,308,013 1,892,797,748 3,844,510,265 269,712 Okeechobee R-Prelim 31,714 9,604,745,902 5,195,559,989 1,613,687,418 3,581,872,571 302,855 Levy R-Prelim 47,475 7,997,261,024 3,832,734,232 1,016,585,590 2,816,148,642 168,452 Columbia R-Prelim 37,327 7,424,768,124 5,612,528,824 1,621,343,202 3,991,185,622 198,911 DeSoto R-Prelim 20,064 5,772,969,837 3,056,335,307 789,421,623 2,266,913,684 287,728 Glades R-Prelim 11,305 5,736,870,329 2,020,609,304 1,046,285,492 974,323,812 507,463 Gulf R-Prelim 19,187 5,694,672,113 3,885,576,880 819,269,639 3,066,307,241 296,798 Hardee R-Prelim 15,088 5,523,634,006 2,899,560,681 512,508,903 2,387,051,778 366,095 Franklin R-Prelim 18,340 5,011,921,510 3,788,803,138 749,293,218 3,039,509,920 273,278 Wakulla R-Prelim 26,168 4,595,943,585 3,397,536,319 1,046,746,984 2,350,789,335 175,632 Suwannee R-Prelim 38,617 4,546,414,791 3,263,647,941 737,827,435 2,525,820,506 117,731 Gadsden R-Prelim 28,029 4,323,465,042 3,083,462,613 978,138,168 2,105,324,445 154,250 Jackson R-Prelim 39,738 4,271,789,540 3,131,568,234 1,020,667,569 2,110,900,665 107,499 Taylor R-Prelim 19,751 3,501,921,531 2,471,351,499 513,248,636 1,958,102,863 177,304 Baker R-Prelim 12,948 3,014,662,231 2,110,906,491 706,530,174 1,404,376,317 232,828 Gilchrist R-Prelim 14,735 2,518,927,026 1,527,367,154 389,278,381 1,138,088,773 170,949 Jefferson R-Prelim 12,366 2,517,545,756 1,416,244,152 377,149,967 1,039,094,185 203,586 Bradford R-Prelim 15,526 2,516,706,711 1,776,210,878 485,108,791 1,291,102,087 162,096 Washington R-Prelim 46,319 2,469,287,586 1,724,597,546 507,321,631 1,217,275,915 53,310 Madison R-Prelim 16,355 2,453,612,855 1,461,540,359 344,691,459 1,116,848,900 150,022 Hamilton R-Prelim 13,131 2,271,545,641 1,474,123,561 296,214,664 1,177,908,897 172,991 Dixie R-Prelim 16,475 1,810,626,622 1,090,287,684 353,339,683 736,948,001 109,901 Holmes R-Prelim 14,380 1,352,491,808 945,535,236 360,204,423 585,330,813 94,054 Calhoun R-Prelim 12,986 1,080,803,761 716,022,220 201,393,194 514,629,026 83,228 Liberty R-Prelim 5,958 1,049,321,472 787,377,179 433,083,041 354,294,138 176,120 Union R-Prelim 6,858 1,043,359,995 609,562,412 264,895,878 344,666,534 152,138 Lafayette R-Prelim 7,363 996,654,930 535,017,827 188,635,291 346,382,536 135,360 e CF' ppC ' 10,815,296 4,865,749,476,911 $;Bgc, Bb$,`303 601,292,754,273 2,920,638,047,73 Statewide 449,895 Reeeiveel-Arrr14/-1-8/-20-23 3:26&-24491 -P, Ettidewe Ntition No:2093-00686 County Status Number of Just Value Total Assessed Total Exemption Total Taxable Value Value per Parcel Parcels Value Value Collier R-Prelim 291,292 222,506,310,174 151,774,637,171 13,106,461,613 138,668,175,558 763,860 Palm Beach R-Prelim 652,702 486,602,502,015 331,782,389,053 41,500,305,296 290,282,083,757 745,520 Miami-Dade R-Prelim 930,764 690,902,918,840 488,794,035,178 62,977,154,162 425,816,881,016 742,297 Monroe R-Prelim 89,832 66,628,741,449 47,888,606,402 6,395,818,932 41,492,787,470 741,704 Orange R-Prelim 482,751 315,839,812,073 252,644,168,736 48,718,771,664 203,925,397,072 654,250 Walton R-Prelim 89,983 53,818,325,598 40,499,835,488 3,025,383,885 37,474,451,603 598,094 Broward R-Prelim 755,153 433,938,574,485 321,809,770,927 49,048,517,571 272,761,253,356 574,637 Martin R-Prelim 96,454 53,487,240,767 36,166,582,948 4,482,033,367 31,684,549,581 554,536 Glades R-Prelim 11,305 5,736,870,329 2,020,609,304 1,046,285,492 974,323,812 507,463 Sarasota R-Prelim 298,355 150,400,541,778 108,742,940,986 14,542,268,035 94,200,672,951 504,099 Saint Johns R-Prelim 157,718 79,290,820,622 55,862,283,705 8,270,404,124 47,591,879,581 502,738 Hillsborough R-Prelim 518,325 255,480,002,052 196,157,388,602 38,917,669,275 157,239,719,327 492,895 Pinellas R-Prelim 435,767 214,335,529,787 151,109,822,067 27,278,382,391 123,831,439,676 491,858 Indian River R-Prelim 93,799 45,736,461,281 31,079,714,182 4,557,346,884 26,522,367,298 487,601 Manatee R-Prelim 215,713 101,085,671,660 71,089,386,354 8,934,518,522 62,154,867,832 468,612 Nassau R-Prelim 57,592 25,743,325,204 17,841,262,056 3,103,922,979 14,737,339,077 446,995 Seminole R-Prelim 179,624 77,961,052,902 58,797,314,568 9,108,567,756 49,688,746,812 434,024 Duval R-Prelim 389,724 165,642,058,027 132,944,545,359 31,490,569,228 101,453,976,131 425,024 Alachua R-Prelim 107,295 41,404,238,421 33,303,592,501 11,874,980,674 21,428,611,827 385,892 Okaloose R-Prelim 111,465 41,867,380,896 32,969,835,969 5,999,541,441 26,970,294,528 375,610 Osceola R-Prelim 199,171 73,942,061,793 56,071,382,963 9,732,332,547 46,339,050,416 371,249 Hardee R-Prelim 15,088 5,523,634,006 2,899,560,681 512,508,903 2,387,051,778 366,095 Lee R-Prelim 552,730 200,951,353,099 140,292,534,734 20,173,113,249 120,119,421,485 363,562 Leon R-Prelim 111,653 40,402,844,171 34,240,706,390 11,181,046,907 23,059,659,483 361,861 Saint Lucie R-Prelim 183,465 66,265,713,282 44,344,415,494 8,904,746,106 35,439,669,388 361,190 Brevard R-Prelim 344,771 118,138,934,758 85,658,023,478 24,634,072,801 61,023,950,677 342,659 Sumter R-Prelim 92,634 31,585,847,227 24,306,051,577 3,780,117,443 20,525,934,134 340,975 Bay R-Prelim 124,211 40,278,821,607 31,942,168,614 5,707,861,092 26,234,307,522 324,277 Volusia R-Prelim 306,033 97,777,607,358 70,626,545,465 15,516,074,634 55,110,470,831 319,500 Clay R-Prelim 99,137 31,024,108,742 22,596,359,672 5,664,902,093 16,931,457,579 312,942 Okeechobee R-Prelim 31,714 9,604,745,902 5,195,559,989 1,613,687,418 3,581,872,571 302,855 Gulf R-Prelim 19,187 5,694,672,113 3,885,576,880 819,269,639 3,066,307,241 296,798 Lake R-Prelim 199,357 57,557,297,570 43,632,651,182 8,791,647,024 34,841,004,158 288,715 DeSoto R-Prelim 20,064 5,772,969,837 3,056,335,307 789,421,623 2,266,913,684 287,728 Flagler R-Prelim 84,053 24,150,284,543 18,017,289,436 3,553,674,718 14,463,614,718 287,322 Escambia R-Prelim 169,624 48,037,801,962 38,466,096,355 10,441,736,579 28,024,359,776 283,202 Franklin R-Prelim 18,340 5,011,921,510 3,788,803,138 749,293,218 3,039,509,920 273,278 Hendry R-Prelim 35,855 9,670,521,112 5,737,308,013 1,892,797,748 3,844,510,265_ 269,712 Pasco R-Prelim 315,661 84,465,227,126 59,750,787,110 12,088,161,162 47,662,625,948 267,582 Hernando R-Prelim 117,127 30,956,837,219 20,239,572,203 5,383,438,273 14,856,133,930 264,301 Polk R-Prelim 408,356 99,740,427,353 74,146,572,950 14,605,414,346 59,541,158,604 244,249 Santa Rosa R-Prelim 116,149 28,254,297,380 21,341,171,841 5,190,883,355 16,150,288,486 243,259 Baker R-Prelim 12,948 3,014,662,231, 2,110,906,491 706,530,174 1,404,376,317 232,828 Charlotte R-Prelim 215,016 48,799,667,124 32,733,042,346 5,878,487,607 26,854,554,739 226,958 Jefferson R-Prelim 12,366 2,517,545,756 1,416,244,152 377,149,967 1,039,094,185 203,586 Marion R-Prelim 278,750 56,734,219,233 38,826,092,137 8,831,402,476 29,994,689,661 203,531 Columbia R-Prelim 37,327 7,424,768,124 5,612,528,824 1,621,343,202 3,991,185,622 198,911 Citrus R-Prelim 147,803 26,913,571,938 17,784,734,680 4,175,216,080 13,609,518,600 182,091 Taylor R-Prelim 19,751 3,501,921,531 2,471,351,499 513,248,636 1,958,102,863 177,304 Liberty R-Prelim 5,958 1,049,321,472 787,377,179 433,083,041 354,294,138 176,120 Wakulla R-Prelim 26,168 4,595,943,585 3,397,536,319 1,046,746,984 2,350,789,335 175,632 Hamilton R-Prelim 13,131 2,271,545,641 1,474,123,561 296,214,664 1,177,908,897 172,991 Gilchrist R-Prelim 14,735 2,518,927,026 1,527,367,154 389,278,381 1,138,088,773 170,949 Levy R-Prelim 47,475 7,997,261,024 3,832,734,232 1,016,585,590 2,816,148,642 168,452 Bradford R-Prelim 15,526 2,516,706,711 1,776,210,878 485,108,791 1,291,102,087 162,096 Gadsden R-Prelim 28,029 4,323,465,042 3,083,462,613 978,138,168 2,105,324,445 154,250 Union R-Prelim 6,858 1,043,359,995 609,562,412 264,895,878 344,666,534 152,138 Madison R-Prelim 16,355 2,453,612,855 1,461,540,359 344,691,459 1,116,848,900 150,022 Highlands R-Prelim 112,889 15,820,162,994 9,668,368,807 2,497,426,056 7,170,942,751 140,139 Lafayette R-Prelim 7,363 996,654,930 535,017,827 188,635,291 346,382,536 135,360 Putnam R-Prelim 98,340 12,508,437,561 8,436,746,144 1,962,713,724 6,474,032,420 127,196 Suwannee R-Prelim 38,617 4,546,414,791 3,263,647,941 737,827,435 2,525,820,506 117,731 Dixie R-Prelim 16,475 1,810,626,622 1,090,287,684 353,339,683 736,948,001 109,901 Jackson R-Prelim 39,738 4,271,789,540 3,131,568,234 1,020,667,569 2,110,900,665 107,499 Holmes R-Prelim 14,380 1,352,491,808 945,535,236 360,204,423 585,330,813 94,054 Calhoun R-Prelim 12,986 1,080,803,761 716,022,220 201,393,194 514,629,026 83,228 Washington R-Prelim 46,319 2,469,287,586 1,724,597,546 507,321,631 1,217,275,915 53,310 Statewide CF n � C 9 10,815,296 4,865,749,476,911 3;BSc, bb$,'d03 601,292,754,273 2,920,638,047,23 449,895 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 41 If 1923 ► � FLORIDA Collier County Property Appraiser 2023 Value Adjustment Board Information 2023 VAB Petition Number(s): 2023-00686 Property ID Number (s): 12734640009 Property type: Single Family Property Owner: Glenn Eugene French Representative: None Routing Preference as per petition: E-mail E-mail address: glennf@2000concrete.com Mailing address: 7000 Peachtree Dunwoody Rd. #7 Atlanta, GA 30328 Page 1 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 192) 4 FLORIDA Important Please Read Dear Petitioner, This letter is in reference to the 2023 Petition filed with the Value Adjustment Board (VAB) of Collier County. Section 194.011, Florida Statutes, provides that: 4)(a) At least fifteen (15) days before the hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing,together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than seven (7) days before the hearing, if the petitioner has provided the information required under paragraph (a),and if requested in writing by the petitioner,the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing,together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses.The evidence list must contain the property appraiser's property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. Enclosed please find the documentation that we plan to present at your scheduled hearing. This information, including the property record card, shall be considered the evidence as stated in Florida Statute 194.011. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Page 2 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Table of Contents Evidence List 4 Witness List 5 Summary of Salient Facts and Conclusions 6 Value Indications 7 Limiting Conditions and Assumptions 8 Scope of Appraisal 11 Subject Property General Information 12 Subject Aerial 12 Subject Location Map 13 Subject Sketch 14 Subject Photos 14 Valuation Methodology 17 Cost Approach 17 Land Valuation 17 Cost Approach Analysis 18 Comparable Sales Location Map 21 Comparable Sales Location Map 22 Sales Comparison Approach 23 Sales Comparison Analysis 24 Final Value Indications 25 Value Indications 25 Addenda 26 Comparable Sales Photographs and Sketches 26 MLS Listing History 32 Impact Fees 33 Market Area and Neighborhood Resales 34 Property Record Card 35 Page 3 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Evidence List The following list of items may be included as, but is not exclusive of, evidence for this petition: • Cost Approach • Sales Comparison Approach • Income Approach • Listing Information • Property Record Card • Sketches • Web Site Prints • Maps • Aerial Photography • TRIM Notice • Florida Statutes • Florida Administrative Code • Florida Real Property Appraisal Guidelines • Department of Revenue Publications, Forms, Legal Opinion Letters, Tax Roll Approval Information • Case Law • Collier County Property Appraiser Legal Counsel Opinion Letters • Collier County Value Adjustment Board Attorney Memorandum • Impact Fee Calculations • Time Adjustment Information • Graphs, Charts, and Statistical Information • Articles and Publications • Recorded Documents • Marshall & Swift Residential or Commercial Cost Guideline Information • MLS (Multiple Listing Service) LoopNET, CoStar Information Page 4 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Witness List Witness who may testify regarding information about this petition may include one or more of the following: ABE SKINNER, CFA Jack Redding, CFE Clyde C. (Jeep) Quinby, Ill, CFE Jenny Blaje, CFE State-Certified Residential Real Estate State-Certified General Real Estate Tax Roll Compliance Appraiser#RD 7835 Appraiser#RZ 2093 Data Management Improvement Department Director Land Department Director Improvement Department Director 40+/-Years of experience 40+/-Years of experience 26+/-Years of experience Donald R. Wegner, CFE Christopher DelPo, MAI, CFE Dennis R. Staruch,ASA, CFE Director of Appraisals State-Certified General Real Estate Senior Appraiser Condominium Department Appraiser#RZ 3483 Land Department 40+/-Years of experience Commercial Appraiser 38+/-Years of experience 18+/-Years of experience MaryAnne Greger, CFE Carla L. Allegro, CFE Marie Cannan, CFE Senior Appraiser Senior Appraiser Senior Appraiser Land Department Condominium Department Condominium Department 18+/-Years of experience 30+/-Years of experience 15+/-Years of experience Maria Redding, CFE Tim Abrams Bill Hauck, CFE Senior Appraiser Director of Agriculture Senior Appraiser Condominium Department Agricultural Department Improvements Department 27+/-Years of experience 9+/-Years of experience 30+/-Years of experience Robert Epperson Derek Lindberg Collier County Property Appraiser Appraiser Appraiser Improvements Department Land Department 3950 Radio Road 4+/-Years of experience 2+/-Years of experience Naples,FL 34104 www.collierappraiser.com (239)252-8141 Wood, Stuart & Woolsey, P.A. Florida Ad Valorem Tax Attorneys P.O. Box 1987 Gaylord A.Wood,Jr. Bunnell, FL 32110 B.Jordan Stuart(1943-2016) (386)689-4363 J.Christopher Woolsey Page 5 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Summary of Salient Facts and Conclusions General Information Subject Parcel ID: 12734640009 Intended Use: This report and any subsequent testimony are intended to be used by the Collier County Value Adjustment Board and the VAB Special Magistrate in making a determination of Just or 'Fair Market' value for the subject property. Intended User(s): The Collier County Value Adjustment Board and the VAB Special Magistrate. Owner of Record: Glenn Eugene French Sales History: According to Collier County public records the last sale occurred on December 5, 2014 for $1,249,500 as referenced in OR Book 5104 Page 2751. No other transfers were noted within the past three years. Listing History: According to the local MLS, subject is not currently listed for sale or under contract. Property Rights: Fee Simple Purpose: Estimate Just or 'Fair Market' value "as is" Effective Date: January 15t, 2023 Property Information Property Type: Single Family Residential Legal Description: Moorings Unit 1 Block G Lot 4 Street Address: 1850 Crayton Rd. Location: Subject property is located in the Moorings subdivision. The neighborhood is bounded to the west by Gulf Shore Boulevard North, north by the Park Shore subdivision,east by US-41,and south by the Coquina Sands subdivision. The area has good access to the Gulf of Mexico; and to shopping and supporting services located nearby on US-41 and in downtown Naples. Site Size: Total: 0.43 acres 112.39 street, 160.00 side, 154.63 side, 117.76 rear Total Units: 18,704.00 Square Feet Shape: Irregular Road Frontage/Access: Crayton Rd./Spring Line Dr. View: Residential Topography: Mostly level above road Utilities: Subject's utilities are typical and adequate for the market area. Off Site Improvements: Typical of the neighborhood. Description of Subject site improvements include a good quality one-story single- Improvements: family residence with a pool area. Subject has a base area of 2,664 square feet, and 3,123 adjusted square feet. Actual Age/Effective Age: Actual Age: 1993 Effective Age: 2010 Page 6 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Zoning Code: R1-15 Zoning Description: Single-Family District Current Use Legally Subject is of legal and conforming use. Conforming: Zoning Change Likely: A zoning change is unlikely. Highest and Best Use: The highest and best use of the site, as vacant and improved, is a single family residence. Environmental Issues: There are no known adverse environmental conditions on the subject site. Please reference Limiting Conditions and Assumptions. Encumbrance/Easements: There are no known adverse encumbrances or easements on the subject site. Please reference Limiting Conditions and Assumptions. Flood Zone: Subject is located in an area mapped by the Federal Emergency Management Agency (FEMA). The subject residence is located in FEMA flood zone category AE, which is classified as a flood hazard area. Extraordinary There are no extraordinary assumptions for this appraisal report. Assumptions: Hypothetical Conditions: There are no hypothetical conditions for this appraisal report. Value Indications Approaches to Value: Land Value: $3,273,200 Impact Fee and Site Improvements: $60,358 Improvement Value: $584,401 Cost Approach: $3,917,959 Sales Comparison Approach: $4,372,000 Income Approach: $Not Applicable 2023 Real Estate Just or'Fair Market' $3,764,081 Value: "As Is" Effective Date: January 1, 2023 Property Rights: Fee Simple Page 7 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Limiting Conditions and Assumptions Acceptance of and/or use of this report constitutes acceptance of the following limiting conditions and assumptions; these can only be modified by written documents executed by both parties. This appraisal is to be used only for the purpose stated herein. While distribution of this appraisal in its entirety is at the discretion of the client, individual sections shall not be distributed; this report is intended to be used in whole and not in part. No part of this appraisal, its value estimates or the identity of the firm or the appraiser(s) may be communicated to the public through advertising, public relations, media sales, or other media. All files, work papers and documents developed in connection with this assignment are the property of the office of the Collier County Property Appraiser. Information, estimates and opinions are verified where possible, but cannot be guaranteed. Plans provided are intended to assist the client in visualizing the property; no other use of these plans is intended or permitted. No hidden or unapparent conditions of the property, subsoil or structure,which would make the property more or less valuable, were discovered by the appraiser(s) or made known to the appraiser(s). No responsibility is assumed for such conditions or engineering necessary to discover them. Unless otherwise stated,this appraisal assumes there is no existence of hazardous materials or conditions, in any form, on or near the subject property. Unless otherwise stated in this report, the existence of hazardous substances including, without limitation, asbestos, polychlorinated biphenyl, petroleum leakage, or agricultural chemicals, which may or may not be present on the property,was not called to the attention of the appraiser, nor did the appraiser(s) become aware of such during the inspection or viewing. The appraiser(s) has no knowledge of the existence of such materials on or in the property unless otherwise stated. The appraiser(s), however, is not qualified to test for such substances.The presence of such hazardous substances may affect the value of the property.The value opinion developed herein is predicated on the assumption that no such hazardous substances exist on or in the property or in such proximity thereto, which would cause a loss in value. No responsibility is assumed for any such hazardous substances, nor for any expertise or knowledge required to discover them. Good title, free of liens, encumbrances and special assessments is assumed. No responsibility is assumed for matters of a legal nature. Necessary licenses, permits, consents, legislative or administrative authority from any local, state or Federal government or private entity are assumed to be in place or reasonably obtainable. It is assumed that there are no zoning violations, encroachments, easements or other restrictions which would affect the subject property, unless otherwise stated. In the preparation of the mass appraisal, interior inspections or viewings have not been made of the parcels of property included in this report. All inspections or property viewings are made from the exterior only. It is assumed that the conditions of the interior of each property are similar to the exteriors condition, unless the Collier County Property Appraiser's office has received additional information from qualified sources giving more specific detail about the interior condition. Property inspection or viewing dates will have ranged in time from both before and after the appraisal date of January 1, 2023. It is assumed that there has been no material change in condition from the latest property inspection, unless otherwise noted on individual property records retained in the Collier County Property Appraiser's office. Page 8 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Americans with Disabilities Act (ADA) of 1990 is a civil rights act passed by Congress guaranteeing individuals with disabilities equal opportunity in public accommodations, employment, transportation, government services, and telecommunications. Statutory deadlines became effective on various dates between 1990 and 1997.The Office of the Collier County Property Appraiser has not made a determination regarding the subject's ADA compliance or non-compliance. Non-compliance could have a negative impact on value;however this has not been considered or analyzed in this appraisal. Extraordinary Assumptions: an assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser's opinion or conclusions. There are no extraordinary assumptions for this appraisal report. Hypothetical Conditions: a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser(s) to exist on the effective date of the assignment results, but is used for the purpose of analysis. There are no hypothetical conditions for this appraisal report. Purpose of the Appraisal The purpose of this appraisal is to estimate the just or fair market value "As Is" of the subject property as of January 1, 2023. Function of the Appraisal The function of this appraisal is for presentation to the Collier County Value Adjustment Board's designated representative.A petition has been filed questioning the 2023 real estate market value.Therefore,this appraisal has been prepared in order to provide support for the 2023 real estate market value. Property Rights Appraised The valuation of real property includes both the physical real estate and the rights that one or more individuals or legal entities may hold or contemplate holding in the ownership or use of the land and improvements. Ownership is in fee simple assuming no encumbrances. Definitions (Per State of Florida Real Property Appraisal Guidelines, 2002) Just Value: Rule 12d-1.002(2), Florida Administrative code, defines just value as: "The price at which a property, if offered for sale in the open market, with reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other." Fair Market Value: The Florida Supreme Court has ruled that just value and fair market value are legally synonymous, and that fair market value is defined as: "The amount a purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell." Market Value: The two preceding sections contain legal definitions specific to Florida. Included here for informational purposes only, the Page 9 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 following is a current economic definition of market value used by federally regulated financial institutions: The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: • Buyer and seller are typically motivated; • Both parties are well informed or well advised, and acting in what they consider their best interests; • A reasonable time is allowed for exposure in the open market; • Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and • The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. (12 C.F.R. Part 34.42(g); 55 Federal Register 34696, August 24, 1990, as amended at 57 Federal Register 12202, April 9, 1992; 59 Federal Register 29499,June 7, 1994) Assessed Value: Assessed value of property means an annual determination of the just or fair market value of an item or property or the value of the homestead property as limited pursuant to§ 4,Art.VII of the State Constitution or, if a property is assessed solely on the basis of character or use or at a specified percentage of its value, pursuant to § 4(a) or (b), Art. VII of the State Constitution, its classified use value or fractional value. "As Is" Market Value: The estimate of the market value of the real property in its current physical condition, use and zoning as of the appraisal date. Fee Simple Estate Defined as:Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat. Marketing Time Defined as: An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of the appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of the appraisal. Advisory Opinion 7 of the Appraisal Standards Board of The Appraisal Foundation and Statement on Appraisal Standards No. 6, "Reasonable Exposure Time in Real Property and Personal Property Market Value Opinions" address the determination of reasonable exposure and marketing time. Page 10 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Exposure Time Defined as: The time a property remains on the market. The estimated length of time the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal; a retrospective estimate based on an analysis of past events assuming a competitive and open market. Mass Appraisal: The process of valuing a universe of properties as of a given date (January 1, 2023) using standard methodology, employing common data, and allowing for statistical testing. Scope of Appraisal In arriving at just valuation as required under§4(a) or (b), Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1)The present cash value of the property,which is the amount a willing purchaser would pay a willing seller,exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; (2)The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law,ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order,ordinance,regulation,resolution,or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property; (4) The quantity or size of said property; (5) The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property;and (8) The net proceeds of the sale of the property,as received by the seller,after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements.When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section,the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments of household furnishings or other items of personal property. In arriving at our conclusion of just or 'fair market'value we have considered each of the above referenced criteria. We have utilized the following approaches to value: Cost Approach Yes Sales Comparison Approach Yes Income Approach No Page 11 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Subject Property General Information Subject Aerial' ' 4. •°' .0.1 gr ' * 4 4 t-4? ' 'r., lt - .4r•• , f , . 1.. .4 1` - I, 4i,4440 -r ii)11 - • .. t t „, -,-,.- .1 X - 4 4,4• '-' lot • -.... , --1, -.- - .. -,..* - . .... _ I,......, ,,r, ,ii.:,h ..:,. -,:ir• mirkiiv, • I. .. 1 • cor, / •• '' • .,-.. . , • . . ..1 • ... ... •,-.4‘‘ 4r. ,,IN' ,,,at4,.... - •„II 1. ' .. '7 4, . f. ./ /Pr 4. lilt ' e *'liftillitill‘-, 1 . .4 I At( tro ..ii •4..- .„.. , . .., If . 4ton ../... .... II ..,rer Z 1 41,111 P_,. .. . •*.....Z. II. --- ..114-4 illt 4.1 ' 11 iifki,...essilg , . .., .... .,, I. . . •' . ' - ...7 II,4171 I ••• iliP...4110111r S * %'of.‘11-41P ' I, 414.1 k filar. * I 40 - i ...ft i*Str rr r. • - 1114 44.1. 1"IV VIA"r -A,"• . --....-- .. lik(it lriow & 1 4 t".ril zi .1 •• ' Page 12 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Subject Location Map "A. ,,6 \.• p utter Point PL ._1 I 2023 PETITION#0686 I �[.wTR W I_L_ i MN .,' aAti` : ■1FE:j:: :aii 4rAll& 111 : L f . \',,f — lEMS aria ". ,„, ii-amt- SWIM !�" n INK- iiy uIIuuIuuIIuuII••.�uu•u.r, 112 1111 ��r'': £ ROyai P• �i. HMI 11 iti �iallso # '-- (SR \ 04 itlil Ilk di Gotden.Gate•PKWY - -- - ' ' '' wipiit.. .1,- ...., -.. wirm SUBJECT _.._ ,seiw as Nal / ./ `'d°^rRo Air A Iiii . , : ---,'- '1-'/ NII1eig •uve 1 ' , _ (m--Miki,,,,ttoss i \__, Irs 0.,, t tistiVIA111114 t 1.-- is1 •i011•tV ioeI rt 4: • -.i r �,;�, a 1511AV e.ti--•\::r--- t1 .LL�•1 l 14 4r . . I. ' , . 101024tr _ p` ` 3 i4mAvEN 0 VI IIII shilanglirsta so' 1111%Orgitial cn' i: rsD sta' � mosi -. .:)., • all �►� /A�11111111_10 Alempsifill III illisiill it ,� 4•, 10 ■•,0 IP yr— rrrrrri II *Rai • iv% 4 ''in i ' ' NB Ili .5 la 11040 Ili Writ A#01.tot ''' ' 11111111 lel 1111:011111140 4v VIII 411, C-. -,. ;'rf/&i+i1 %tstsoi �-2 Hw11�1►. Page 13 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Subject Sketch ALSE 10 KEYS 39 544 sf 24 POOL-4 ) 24 14X28 11 06 33 96 M 0 h 34 28 n`Di 1 + 1. 2663.5 sf 22 47 13 23 17 2 6 3 22 11 4.2 23 GAR 70 12 3 OP 20 (B=506 sf) 354.2 sf (6=124.5 sf) 24.9 sf Subject Photos• _r =.. Y?ICr y:.. .r. i,,�,• • a." (.a 1. S r 4 ;974 Page 14 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Subject Photos (continued) �. 6'._ ? ✓ T" r . ' •. yr`��l� "- 'y' , ,.. 'r�r j' .0 ,",r s y � '3E u h , '1'y ,,,1 , ,r 40�„�, . ;„� e f, 4 0 ; .. ' ;' . F�, ,��'a' - . ['-'10/09/2023 4 rY. ty c,:, .4q i r ,4,.k•b '),,l-its,` 1 4,( �r'r,,•:y„IP'. 1�l�•.:,1).i l r - -1 4 MI r+j I. ‘y E _ $ -Ammi Page 15 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Subject Photos (continued) . .,‘ \ 4 - giwAnimpr4k. .111 . ..... , , . - ---': . 1M. air , r , ` \� P 11 4 i}OQro°� S . ,; Page 16 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Valuation Methodology Three basic approaches were considered to arrive at an estimate of just or 'fair market' value. A cost analysis was considered and developed because there was adequate data to develop a land value. The depreciation accrued to the improvements can be reasonably measured. A sales comparison analysis was considered and developed because there was adequate data to develop a value estimate. This approach reflects market behavior for the subject property type. An income analysis was considered and not developed because the subject is not an income producing property. There was inadequate market data to develop a value estimate with this approach. The subject property is a single family residence. As such, a cost analysis and a sales comparison analysis were considered and developed because there is adequate data to develop a value estimate. This approach reflects market behavior for this property type. Cost Approach The cost approach is based on the understanding that market participants relate value to cost. In the cost approach the value of a property is derived by adding the estimated value of the land to the current cost of constructing a reproduction or replacement for the improvements and then subtracting the amount of depreciation (i.e., deterioration and obsolescence) in the structures from all causes. Profit for coordination by the entrepreneur is included in the value indication. The approach is particularly useful in valuing new or nearly new improvements and properties that are not frequently exchanged in the market. Cost approach techniques can also be employed to derive information needed in the sales comparison and income capitalization approaches to value. The current costs to construct the improvements can be obtained from cost estimators, cost estimating publications, builders, and contractors. Depreciation is measured through market research and the application of specific valuation procedures. Land value is estimated separately in the cost approach. Land Valuation We have researched comparables for this analysis which include vacant land sales and/or residuals from single family sales that were utilized in this report. These comparables are documented on the following page along with a summary of the cost approach.All sales have been researched through numerous sources and/or verified by a party to the transaction. Page 17 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Cost Approach Analysis SUBJECT LAND DATA Effective Folio Address Land Value Date Lot SF View 12734640009 1850 Crayton Rd $3,179,680 1/1/2023 18,704 SFRS/CRNR Land Sales Grid Moorings-Non-Waterfront Land Sales Time Adj Latest MLS or Sale Folio Address Sale Price Sale Date Lot SF Sale PSF Time Adj SP-SF Location View Notes Demo 6-22,Issd'5-22, 1 13035720009 619 Binnacle Dr $2,850,000 3/31/2022 13,800 $206.52 1.18 $243.70 East ofCrayton Rd InteriorSFRS MLS#222016855 land value only Demo 7-22,Issd'6-22, 2 13034240001 620 Binnacle Dr $2,925,000 5/11/2022 13,800 $211.96 1.14 $241.63 East ofCrayton Rd InteriorSFRS MLS#222004414 land value only 3 13032480009 3280 Crayton Rd $2,500,000 5/16/2022 14,857 $168.27 1.14 $191.83 East of Crayton Rd Crayton Rd SFRS Demo Issd'8-22 4 12984040006 796 Riviera Dr $2,625,000 5/21/2022 21,004 $124.98 1.14 $142.47 East of Crayton Rd Interior Condos Demo 7-22,Issd'7-22 5 13034600007 700 Binnacle Dr $2,100,000 5/24/2022 14,292 $146.94 1.14 $167.51 East of Crayton Rd Interior SFRS Vacant Lot 6 12933040002 450 Wedge Dr $2,850,000 6/17/2022 12,500 $228.00 1.12 $255.36 West of Crayton Rd InteriorSFRS Demo 6-23,Issd'11-22 7 13034160000 612 Binnacle Dr $2,400,000 7/8/2022 15,149 $158.43 1.10 $174.27 East of Crayton Rd InteriorSFRS Demo 9-23,Issd'10-22 MLS#222048424,Re- 8 12985120006 3215 Regatta Rd $2,833,000 11/9/2022 18,057 $156.89 1.02 $160.03 East of Crayton Rd InteriorSFRS listed for$4,600,000 on 2/15/23as land value only-Demo Issd'10-23 9 12985360002 3011 Regatta Rd $1,925,000 11/8/2022 16,453 $117.00 1.02 $119.34 East of Crayton Rd Interior SFRS Demo 2-23,Issd'12-22 Demo 2-23,Issd'12-22, 10 12985560006 2990 Leeward Ln $2,200,000 11/16/2022 14,791 $148.74 1.02 $151.71 West of Crayton Rd Interior SFRS MLS#222076873 land value only Demo Issd'9-23,MLS 11 12785120002 421 Bow Line Dr $2,725,000 12/9/2022 16,000 $170.31 1.000 $170.31 West of Crayton Rd Interior SFRS #222074327-Offered as Land Value 12 13036200007 777 Binnacle Dr $2,300,000 12/22/2022 14,856 $154.82 1.000 $154.82 East of Crayton Rd InteriorSFRS Demo 5-23,Issd'3-23 13 12984040006 796 Riviera Dr $2,925,000 2/28/2023 21,004 $139.26 -1.000 $137.87 East of Crayton Rd Interior Condos MLS#223020664,Listed 12-29-22 Demo 6-21,Issd'4-21 MIS#222070048,Listed 14 12734800001 590 Spring Line Dr $2,800,000 3/15/2023 15,945 $175.60 -2.000 $172.09 East of Crayton Rd Interior SFRS 9-15-22;Plans not included per realtor Mean $177.35 Median $168.91 Summary:The above sales represent either vacant lots that sold, or lots that sold with homes that were demolished either before, or shortly after their sale date. Sales#6, #10 &#11 were west of Crayton Road, while the balance of sales were on Crayton Road or east of it. Two sales were closed in 2023, but listed prior to the effective date of January 1, 2023. All sales were adjusted for market conditions (time) per our 37-page Market Conditions Report; and the table in the addendum of this report. The sales, when adjusted for market conditions, ranged from $119.34-sf to $255.36-sf with a median of$168.91-sf and mean of$177.35-sf. Page 18 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Alternate Land Sales-Land Sales Including Plans/Architectural Drawings Moorings-Non-Waterfront Land Sales Adj.for Plans Time Time Adj Folio Address Sale Price Sale Date Included-20% Lot SF Sale PSF Adj SP-SF Location View Latest MLS or Sale Notes 15 13032640001 3396 Crayton Rd $3,450,000 3/10/2022 $2,760,000 16,786 $164.42 1.18 $194.02 East of Crayton Rd Crayton Rd Corner MLS#222009236-Plans Incl. 16 12735400002 560 Rudder Rd $3,475,000 4/1/2022 $2,780,000 18,573 $149.68 1.16 $173.63 East of Crayton Rd Interior SFRS MLS#222010291-Plans Incl. 17 12783120004 1985 Crayton Rd $3,500,000 5/11/2022 $2,800,000 16,075 $174.18 1.14 $198.57 West of Crayton Rd Crayton Rd SFRS MLS#222015478-Plans Incl. Mean $188.74 Median $194.02 Summary: The above MLS sales were advertised with building plans or architectural drawings available with purchase. All were verified with the realtors involved (Rex Miller with William Raveis Real Estate and Chris Resop with The Agency Naples) and purchased that way. One realtor stated the actual monetary value of the plans at approximately $50,000; but it was also mentioned that the value could easily have been triple figure. Purchases like this with plans available that quickly go to permitting suggest the plans were impactful. Sales #13&14 both had permits issued for new construction within 6 months of their closed sale dates. We have adjusted the sales downward by 20% (over$600,000 in each sale), which appears to be a reasonable adjustment based on information from the realtors. These sales, when adjusted, ranged from $173.63-sf to $198.57-sf with a median of$194.02-sf and a mean of$188.74-sf. Alternate Land Sales-Market Extraction (Residual) Method Building Extractions/Residuals-Moorings Extracted Imp Land Time Time Adj Year Latest MLS or Folio Address Sale Price Sale Date Imp Value Value Lot SF Sale PSF Adj SP-SF Location View Blt Sale Notes 18 13033920005 3255 Regatta Rd $4,995,000 2/14/2022 $3,307,825 $1,687,175 14,818 $113.86 1.20 $136.63 East of Crayton Rd Interior SFRS 2022 19 12880920000 625 Harbour Dr $5,600,000 8/12/2022 $3,749,745 $1,850,255 14,046 $131.73 1.08 $142.27 East of Crayton Rd Interior SFRS 2022 20 13032440007 3200 Crayton Rd $5,700,000 9/26/2022 $3,146,272 $2,553,728 14,703 $173.69 1.06 $184.11 East of Crayton Rd Crayton Rd SFRS 2022 21 13030680005 590 Regatta Rd $7,300,000 1/13/2023 $3,574,692 $3,725,308 14,905 $249.94 1.00 $249.94 East of Crayton Rd Interior SFRS 2018 MLS#222086291 Listed 12-10-22 Mean $178.24 Median $163.19 Summary: The above sales were through the Market Extraction Method. This method is most valid when the improvements are new and there is little or no depreciation from any causes. Above are four 2022 and 2023 sales of newer, non-waterfront houses in the Moorings. They range, when adjusted, from $136.63-sf to $249.94-sf with a median of$163.19-sf and a mean of$178.24-sf. Current Listings Current Listings as of October,2023 List Price Lot SF Price PSF CDOM List Price -5% Adjusted PSF 12782040004 350 Rudder Rd $3,300,000 17,871 $184.66 169 $3,135,000 $175.42 12985120006 3215 Regatta Rd $4,600,000 18,057 $254.75 274 $4,370,000 $242.01 12931120005 2750 Leeward Ln $3,195,000 14,485 $220.57 526 $3,035,250 $209.54 • Mean $219.99 323 Mean $208.99 Median $220.57 274 Median $209.54 The above are current MLS listings in the Moorings as of October, 2023. It should be noted that Listings#1 and #3 were located on the west side of Crayton Road, while Listing#2 is located east of Crayton Road. The- Page 19 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 5% Sale/List Price reduction is based on the table in the addenda in this report indicating 97% as the median Sale/List Price ratio based on the listings list price at the time of sale; and 94% as the median Sale/List Price ratio based on their original list prices. Reconciliation The above sales grids provide land sale comparables from the subject neighborhood via both the Sales Comparison and Market Extraction Methods. The mean and median sale prices from the vacant land sales grid are $177.35-sf and $168.91-sf respectively. We give most weight to the vacant land sales and consider the alternate grids and current listings highly supportive. Summation Land Value As Indicated by the Market $3,273,200 (18,704.00 Sq. Ft. x $175.00 per Sq. Ft.) Impact Fee (Estimate including water&sewer) $26,748 County - S26,748 Municipality - SO Site Improvements (Estimate) $33,610 Improvements $584,401 Residence (3,123 Adj. Sq. Ft. x $203.32 x 0.87) Screen Enclosure (1,808 Sq. Ft. x $9.13 x 0.30) Pool (392 Sq. Ft. x $98.56 x 0.63) Pool Deck (544 Sq. Ft. x $16.43 x 0.30) Total Indicated Replacement Cost New Less Depreciation $3,917,959 Page 20 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Location Map 4 `���� lJ Oi s ©��QQQO v 2023 PETITION#0686 — d Fotmtatrtneae'tM- mJ_ .per■a. Honzo WAY ��'� -Ran n ' - _�— III . .Hilo ❑ 111 o. a „ �® !!fin e�� sage 7 a,; ® avw�ovo ds�=���� ee��leee�A® ! 3. 19 owl ,,Q` �mm ®4dii gm 1iii� tauoeo4111EN is ..........r Ei 1117 16. iNN ���a�•o0 �ee_ ram; i o s fides ile a �� Ss°o� �S e' AAf1��Q�Ql���1 4„ e v ovorrerr„000 ug - 1 �iistitestaw�� litrimPRE ow lin 10 �eriii- ., ties 201 aads owl 1,1 1111moo I miiii 1�1 sale 10— to s:; - ' 2111111,1� Ear.111111111: 1� � "MIA se,0oii . O , PI � �o `�0�Ma I�I t�'�leselese-�s tee, la - 1lltsaleem seie '50 1QP 7� a1 ■ o ■ Call�� 01to o11:11• nor sal 10 aell o l4o ��I 111fr 0 TO b owe a lir Zeal i 411 40% #.0. 0 • rif ini-Amb IA O ®® 111 i eel - Bess w Via iser ,‘ Ls, iimnritiagnallirmillikligning: a 14,11 41 .AVE f4 �,� i► o ©,, •spate 'iiiik��s oS seep o ��e,eos,�sssi s °o� 111111 . .; AI see giks$00 s illbadi mows47* ee °sse�a: mm e `blden•Gate•PKWY VIS Vilt4.4,4712_1411111 10 0 04,014.;#11 &rats ial isk 0440 iitolial ittor,cmi 1111.....00 woe a v. ova . ..... s► .► m0w* s , oiv.�se subJect• .._ ue.: � 1 1.'''111 "t° ws , . Page 21 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Location Map 2023 PETITION#0686 TAT,o�sotee._., © 0 a I 1441 tan #1©� ,, . e ®,I. ii : ' 4 /*'h' 414111 I' ' Orli" v o©. �s•1:714:04:11:;ri.I I. '''s 7*, 4e- ' L. ' , dalli4911, it OP IR - _,A ow 4l4oN1w ow oiat se© e , 1 . ! ► � N111111111etati 1 vt twasitolonlybe va, 1 ®jIia© i . qa,a ga 'i44 erg 1NV1ft41kiVum,4141r404 a© ..1 wp 41 As -SOW all \,,1 fi go Ow Mb * m. a ' ' - 101 o ri WE al B„,,neioj Iasi . Page 22 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Sales Comparison Approach The Sales Comparison Approach is based on the premise that a buyer would pay no more for a specific property than the cost of obtaining a property with the same quality, utility, and perceived benefits of ownership. It is based on the principles of supply and demand, balance, substitution and externalities. This approach reflects market behavior for the subject property type. A sales comparison analysis was considered because there was adequate data available to develop a value estimate. We have researched similar neighborhood comparables for this approach which are documented on the following analysis grid, accompanied by photos and sketches of each. All sales have been researched through numerous sources and/or verified by a party to the transaction. Page 23 of 37 Received On:12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Sales Comparison Analysis 2323 v45 E E'-ON4 20130361 202300666 2C2300616 102303616 2023.00616 202500616 1023.30116 MARKET AMA 136 0306 3306 330E 3306 0136 3 1ddG4oPPO00 MRUI WW1 MRU2 CSU1 MAUI Maul DATAS6ET6N SUBJECT, SAU11 SAINT SALMIS 161E01 SALEKS SUEM A00RE65 1610 CRAYTON RO A2I R00064 40 A23 SP,NNAKER3R 7400RCNO OR SAO RUDCER RD S1154414 LAE DR 6,3 K'NEC• E010 5S/UM6ER/0A610L0 12,34640009 12712230006 117141300A 621391000E 11735360003 1273564300/ 62113/0000 LEGAL;S!A0R NUAIIER 316100 G 44411 017100 R E4421 017110 M 374613 5191001124A04 366100 N AAA21 016100*114A21 339233 C 104434 ASSESSMENT75ALE/LE7 AMOUNT S3,76A,011 SA200,20g SS163,303 S2350.000 53300 COO„ S4901030 SI97S.000 4$5SSMENL3.41El161-DATE, 1/1:1023 9E621 5E922 AUG12 9E922 APR A6122 VERPEATON TYPE ASSESSMENT VERP ED VERSED 0191,ED VER AED VER1fED AWNED OR 10009641/111 01/9 C016I111 6113.611 6165.115, 6092.3121 63331/1/ 5944.1366 IAN9,91.06'SAL6[NLS OP THE ADI N/A 1ISO 13A5 1060 115C 1.120 L2021 : . AD:US'ED ASSE55MENT/SALEAOTRNG NIA 54,630000 S6111.293 S2 A91,300 5A.025.000 $5,41,000 5,923.31C LOT 931TOTALAC6E5 C.4: 33i 0,37 3.33 342 041 3.43 LOT UN/I TYPE SQP- 50ft 5Qs7 S5r SOFT Sof? SOP, LOT SIE 11,704 00 :6,410 16.352 IA 63: 16,623 31,110 11 40 1ULDNG AD,US110 SD,r 3.323 4,999 5.221 3377 2.199 5.092 SA.771 YEAR We 1993 1001 ' 3971, 1962 2005, 1913 OUAL?7,KLASSI GOOD QL3Alt^7 .0.,vAL1E, NGSl V4LLE GOOD G00DQUALY EXCELLENT QLNLIv 3C000U4L.TY ACE 2010 2013 2.17 1971, 1962 2005 2610 A04VS3M1N1 SEC TON LOT ADJUSTMENT N/A 5371361 S.41.343 5692.56C SA7,770 S1o0,9/3 54,210, 53(0N1 900513,4E01 N/A .533261T -5371.117 S1,337 539,614 .5346,291 3291516 AGE AND QUAL"l ADIUSTMENT WA •3761.353 i53191549 55o0931 SA71.332 .5347,12S SI11,13A EA'RA YEATU4ES461011 VALUE 1Y/41 v Y PEATURES AOIU3TMENT - .536.263, .5,9961 52,321 S36?33 •550,103 035,23S TOTAL S A01USTAIENT _ •/ •T1.3C4693 S1115,939 $565.:33 '56=5,347 .5150,356 707AL NET\A5LUSMENT :61 -11', 49%3 10% 12% ,3% RECONCEIA'ON SECTOR ADIU5ED SALE ion 53.,E,4„^,61 $4 3'79:3 5A.1015'2 53.716.939 54,610.310 SA.542,653 51.35022, ER ADJUSTED SALE MACE P ADIIAT1002.9T. S1,205 S1.306 S15-3 51,19E 51,47E 51551 51,393 SLI*ECT 4NL3TED SO PT. 3,123 3.12? 3:2? 3.323 3,123 3123 3.123 ESAJA'EC RECCNC,LLATED SDPT VALUE 51,400 MC•336 REP MO 2013 2223NJ0A'ED SAL ES COMPAMSON VALUE 34371.233 MC 57%PER M01022 POUNCED SA.372.000 AONSTID1AHPMCEPO SD/T M6IN6 AREA N,-E.W100E0 MO RANGE VALUE 09 AL:343E: 1 ST0R1 !MAN' 1 53004 667061 31T6110 2510" 'STORY t me*AREA: LIVING AREA. LIVING AMA 1NIMAK*. 1NIMAMA. LIVING AREA. a0NN6 AP Mt 2663 6790 400E 2619 2551 4409 1151 51411 SR51 51300 51312 01.544 51 le0' 3430 AI1N 125: A3E.N 11,13 A1E314'. 1:.:>= AOUSTED SALE MICE MR ADJUSTED SOFT SUBJECT $1413.27 611N 51.193 SWIER Li N UNE WRNTNE SAM PNCE AlAn 5t.551 ANTI 504 OE LIVING AREA OPTN05EMOST 41E4N 21.37E SALAMI N TOT AILMNG MEA 4ECNAN 51.391 Page 24 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Sales Comparison Approach Conclusion The adjusted value of the comparable properties ranges from $1,190 (low)to$1,551 (high) per adjusted square foot; the mean is $1,378 per adjusted square foot while the median is $1,391 per adjusted square foot. All of the value indications have been considered, and in the final analysis, each comparable has been considered, with equal weight to all of the comparables in arriving at our final estimated reconciled value of $1,400 per adjusted square foot. This represents a value (rounded) of$4,372,000 which is in line with the comparables. Range of Value & Reconciled Value Low Value Range: $1,190 High Value Range: $1,551 Mean Value: $1,378 Median Value: $1,391 Estimated Reconciled Square Foot Value: $1,400 Subject Adjusted Square Foot: 3,123 2023 Indicated Sales Comparison Value: $4,372,200 Rounded: $4,372,000 Final Value Indications The process of reconciliation involves the analysis of each approach to value. The quality of data applied, the significance of each approach as it relates to market behavior and defensibility of each approach are considered and weighed. Finally, each is considered separately and comparatively with each other. Based on the data and analyses developed in this appraisal, both the cost and sales comparison approaches support our 2023 Real Estate Just or'Fair Market'Value as of January 1, 2023, subject to the Limiting Conditions and Assumptions of this appraisal. Value Indications Approaches to Value: Land Value: $3,273,200 Impact Fee and Site Improvements: $60,358 Improvement Value: $584,401 Cost Approach: $3,917,959 Sales Comparison Approach: $4,372,000 Income Approach: $Not Applicable 2023 Real Estate Just or 'Fair Market' $3,764,081 Value: "As Is" Effective Date: January 1, 2023 Property Rights: Fee Simple Page 25 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Addenda Comparable Sales Photographs and Sketches Comp #1 ALSE 22 BRICK 55 60f___ POOL-4 SPA 20 12X3S 6 SECOND FLOOR OP 20 OP 30 10 (B=444sf) 88.8sf (B=390sf) 117sf 39 13 39 21 10 18 3 26 1 + 1 16 2 2776sf 62 — i 90 6 r4 43 21 2 16 J 10 +1UP70 7 3 2 11 (B=2014sf) 1409.8sf 35 8 3 8 2 30 ^� 18 11 18 9 12912 16 5 13 20 16 221 OP30 13 122 16 5 24 8 5 GAR 70 (B=176sf) 52.8sf OP (8=742sf) 519.4sf (B=176sf) 35.2sf 1 I" ,y IC I I�II� `- •ti41, N q'l ri( a i Lill I 1. ii$ . ;'p_r I ' i. , I . _l c_ 'k „11 .� 'y-1 1 x T " am % ;"` ,_sit•x f• :7 i i ;-'. i - Page 26 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Photographs and Sketches (cont.) Comp #2 16 TILE 8 55 1140sf 67 ccm 21 El 00 SPA POOL-4 7 v g 8X8 16X32 23 •19 .3 x m o 5.710 5.7 34 98 .. v Oi, 18 '2 -. Q m 6' 22 48 1 + 1 4006sf 15 2 2 25 I5 8 11 2 24 12 4 4 13 5 0 2 2 15 OP 30 5 27 GAR 70 (B=296sf)88.8sf GAR 70 (B=360sf)252sf (B=691sf)483.7sf ' ",' 4.14• /.4.....14 f - • . - .-,. ";* - • i :Nt tl ! -.- • ,. 4 Ali .+-z. • i , /1"*. - . .",.‘ • __ .. o, /21 023 Page 27 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Photographs and Sketches (cont.) Comp #3 35 ALSE10 15 8 24 14 KEYS 730 POOL-4 31 23 12X28 61 33 / y 1 + 1 38 `° 2689sf 21 16 M 10 12 a, 0 N M 10 2 11 n LD v . 1 44 10 18 11 4 19 GAR 70 OP 20 (B=441sf) 308.7sf (B=44sf) 8.8sf "Tel- T . • • • • <<7/2182O2 Page 28 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Photographs and Sketches (cont.) Comp #4 A.PO 358 16 POOL-4 CONC 14X20 1195 ' 48 12.9 29 1 + 1 32 15 2551sf ALSE 9 in to 7 N N 15 71--- O01 25 13 N II 34 2 6 21 `r 22 GAR 70 (B'462sf) 323.4sf LIIIIIIIIIIIIPIIF' . - S ; : : : : L y. mu ■■ Page 29 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Photographs and Sketches (cont.) Comp #5 ALSE 20 7DIRT 43 DIRT 7 8 POOL-4 SPA 15 X 30 7x7 31 31 BRICK SP 40 55 1397 (B=4440) 177.6sf OP(B=390sf)117sf 10 16 39 13 10 21 39 3 18 26 17 1 + 1 2816sf 63 21 '3 16 43 4 +1UP70 98 5 9 (8=1993sf) 1395.1sf 35 -- 3 2 8 11 18 13 3 16 8 1 2 16 13 20 30 1029 5 18 112 16 5 13 nSOP 30 SECOND FLOOR OP 20 a 24 (B=176sf)52.8sf (6=SOsf) 16s f. • 111111110111111 Itch. 11111 MI MII „AM i I i AIL- •r?71._1/7 2023 Page 30 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Comparable Sales Photographs and Sketches (cont.) Comp #6 TILE 10 120sf 12 28 4 2.7 11.3 16 35.7 6 9.9 / / POOL-4 i4 SPA 12X30 —, 30 24 8X8 1 TILE 7.2 \ ,/ 1811sf 8 32 62 o� 5 a^ i8 18 7 Oo 1. PiMI 27 —1 6 g 111 r7 r�i 1 + 1 n 4251sf 24 m 3 12 15 27 2 8 9 15 2 17 2 7 12 OP 30 GAR 70 (6=108sf) 32.4sf (B=552sf) 386.4sf : t • NW . . , a , lam/ _ it...., f .R ,‘ Nl:` � -: �. Page 31 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 MLS Listing History Display - History Report 1850 Crayton RD Parcel= 7C'.' Pnce Chg 7t pe Effectn•e Date Change Details L st Apt ID L,st Agent Name 216026372 12734640009 193 S1,749,000 Expired 03/01/17 w->x 608973 Donald H Wagner 216026372 12734640009 193 41,749,000 Withdrawn 10/22/16 A->W 608973 Donald H Wagner 216026372 12734640009 0 41,749,000 New Listing 04/12/16 ->4 608973 Donald H Wagner 214045939 12734640009 63 41,395,000 Sold 12/10/14 (41,249,500) N624259 John Paul Prebish, 214045939 12734640009 63 51,395,000 Pending 11/06/14 A->PC N624259 John PaulPreb+sh, 214045939 12734640009 0 41,395,000 New Listing 09/04/14 ->A N624259 John Paul Prebish, 214011332 12734640009 98 51,250,000 Sold 08/06/14 (41,050,000) N622181 Dede Kriegbaum 214011332 12734640009 98 41,250,000 Pending 06/13/14 PC->P N622181 Dede Kriegbaum 214011332 12734640009 98 51,250,000 Pending 05/24/14 A->PC N622181 Cede Kriegbaum 214011332 12734640009 2 $1,250,000 Extended 02/21/14 N622181 Dede Kriegbaum 214011332 12734640009 0 S1,250,000 New Listing 02/19/14 ->A N622181 Dede Kriegbaum Page 32 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Impact Fees 0 Parameters Impact Fee Calculator - Complete Print 1'IPPR20230077470 Building Use: Single-Family Detached Location: City of Naples Are District: City of Naples Are Living Area Per Unit: 2664 c of Units: 1 Total Area per Unit: 3561 Water and sewer impact fees are 'NOT INCLUDED. Please see fee schedule or call 239-252-6237. Estimated Impact Fees Cost Impact Fee Emergency Medical Services $142.07 Fire 40.00 Government Buildings $934.34 Jails $499,19 Law Enforcement S0.00 Library 5336.05 Parks Regional $2;594.32 Parks Community $0.00 Roads S8.090.00 Schools $8,789.54 Total Fee $21,485.51 Disclaimer:This calculator was designed as a tool to enable an applicant to estimate impact fees. The impact fee rates provided are consistent with the adopted Impact Fee Ordinance. There are many factors that may affect the total assessment,including determination of land use and credits for previous structures. Estimates derived from this module shall not substitute for the final fees calculated by County staff, Water and Sewer Impact Fees are not included in these calculations. Please see fee schedules or call 239-252-6237. Page 33 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Market Area and Neighborhood Resales MA PID ADDRESS RECENT SALE PREVIOUS SALE #MONTHS %INCREASE %PER MONTH COMMENTS 305 12983040007 701 Starboard Dr 3/2/2022 $2,450,000 3/1/2021 $1,850,000 12 32% 2.67% Demo Permit lssd'6-14-22 305 13035720009 619 Binnacle Dr 3/31/2022 $2,850,000 11/29/2021 $2,225,000 4 28% 7.00% Demo Permit Issd'5-19-22 305 13032440007 3200 Crayton Rd 9/26/2022 $5,700,000 5/11/2022 $5,000,000 4 14% 3.50% Improved-2022 Year Built 305 13036200007 777 Binnacle Dr 12/22/2022 $2,300,000 4/26/2021 $1,600,000 20 44% 2.20% Demo Permit Issd'3-21-23 305 13030680005 590 Regatta Rd 1/13/2023 $7,300,000 12/7/2020 $5,000,000 25 46% 1.84% Improved-2018 Year Built 305 12984040006 796 Riviera Dr 2/28/2023 $2,925,000 6/1/2022 $2,625,000 9 11% 1.22% Vacant Land Mean 3.07% Median 2.44% NOTE: The sales in the above table were either qualified by our sales verification process for the Department of Revenue as valid market transactions; or were listed with the MLS and considered market transactions in terms of the definition of market value in the preceding pages of this report. Historic Sales Price Trend i «;: a, Data Pr;rn3ry Year Sale Puce, Medran 2018 $2,325,000 2019 $2,025,000 2020 $2.282,500 2021 $2,850,000 2022 $3,472,500 2023 $4,275,000 id Export as CSV Time frame 's from Jar 2018 to Oct 2023 Geo Area (Desc) rs 'NAOS - Seagate Dr to Golf Dr' Building Design is 'Single Family' Results calculated from 881 listings NOTE: The above table is from the Naples Area Board of Realtors and indicates the median closed prices for the past 5 years from Park Shore,The Moorings and Coquina Sands. The median sale price for 2022 was $3,472,500 while the median sale price from 2021 was $2,850,000. This indicates a 22%increase for 2022 over 2021. It should also be noted that median sale prices again are increased in 2023 from 2022. Page 34 of 37 Received On: 12/5/2023 2:57:57 PM PAO Evidence Petition No:2023-00686 Property Record Card Page 35 of 37 1273464CC4/4 X 357313IC('Ct/3 /. 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OL1lt►NRt at NK -'1 I I Ii I r 1 I N y .., i• C�Jl + 1 2 .11111111111 34 6 4 0 0 0 9 2 _ fl, ,It.- - AR.se_. ,___---, o �_/ Bomar diligH Y i w r i H. 1; .,Ni r., r Gam.,,E, �0" uVj''°/ !o ill ❑ KOT 1D Mktg n t Na *Ai IC�.1 /jj ail /� K PLOT PLAN ;PNM PAWNSS/i-gm SW 1► ,q■ 09.111Z/ll ■■■■■i■■ ,vi1i/t,�Ltcy1ft_— — ,, n ,■■ ■■M■ ■I kR 31Vs 39J17, �a3 C92y N\ + ■A ■ I Nu 2 /4_. w/rr _i ._ n■■i■N I ; a■N■Nn■■■ �� tsd MINI..yam ..+_.._._� — • (I fJt cfe.At A V.'r r ,I_1--,- 4-i_4__-_, —— - �� , _ Q ss W .11 3 � _ ..J ... _.1 _. LI cp I ■■_■■- v '4aiiuz 1111111MIMEMIffia 2:#..27—ife:Z9-7- _ .____ E M I cr.,. 39" :La 90,/1e ____ ._. . i . . 1..1‘0 . __4__ • _ _. 0 _ ,■e-Li .,_,. ®o■ NMI II0 moo . ;-� , ,---�T-'I-' ■ ■ -'-1 r i Received On: 11/28/2023 12:33:07 PM Petitioners Evidence Petition No:2023-00686 9/2/2023 Dear Special Magistrate, Unfortunately, I am back five years later after my last successful petition which I achieved a great cost of time and effort on my part. Many of the same problems from that time still persist today. Unfortunately,even if I win this petition once again at a repeated considerable cost of time and effort,the property appraiser will not go back and adjust the values for my neighbors who they have also overcharged and who did not file an appeal. Most of the affected owners are non- homestead part-time residents or recently homesteaded residents since the Save our Homes Act provides protection for homesteaded property owners. We and many of our neighbors are particularly incensed that we have to further deal with the burdens of disputing such nonsensical valuations in the aftermath of the damage wrought by Ian on so many Moorings properties owners in 2022. It really further shows a lack of caring by the property appraiser's office to the plight of the community. The property I am having to again dispute here for example, 1927 Crayton Road,was flooded during Ian. Quite an ordeal,if you never experienced such an event,you would not wish on anyone. As we have seen before, the valuation increases are inconsistent. I am a realtor,multiple property owner and am therefore, quite in touch with valuations in our area. Attached are two tables to demonstrate the value of similar properties in the area. Table I shows all reported MLS "teardown"sales in the NA-5 real estate area(essentially Coquina Sands,the Moorings and Park Shore)from 1/1/2022-10/l/2022. Table 2 shows the same information after the hurricane (10/1/2022 thru 1/10/2023)in the same area. The second table demonstrates a price drop after the hurricane. Both these tables represent the valuations of all clear"teardowns"which I define as homes under 2000 sq ft in size and built before 1980. As you can see, the median teardown price, prior to reduction for cost of sales, was 2,110,000. After applying the traditional fifteen percent cost of sales adjustment, that would set the value of our property, 1927 Crayton Road,to $1,793,000 which is a slight increase to last year's value of 1,698,000 and arguably still high. The property appraiser may try to include the only two reported lot sales in the area: 1985 Crayton Road ($3.5M, 3/16/22)and 3396 Crayton Road ($3.45M, 5/12/22)as comps which would be unfair and inaccurate as both those properties were sold with very expensive architectural plans and permits and therefore neither property would qualify as a comp because of the additional value involved. I spoke to Rex Miller who was the sales agent on both properties and he confirmed this information. Additionally,if you compare those two sales, the lots were nearly identical in size and the sales prices were nearly identical as well which clearly bears out the false North to South bias that the property appraiser has applied to their numbers as completely unjustified and inaccurate. Any price variations tend East/West(due to proximity to the beach)not so much North/South in the NA-5 area. PagSeanned with Cam canner Received On: 11/28/2023 12:33:07 PM Petitioners Evidence Petition No:2023-00686 I shared the above two paragraphs with the property appraiser as a result they provided the following additional properties to consider. I have included that list as Table 3. My analysis of that data that was provided to Jeep Quinby was as follows: 584 Banyan has a modern monster home on 1.5 lots so that one is gone. 3396 Crayton, 1985 Crayton both sold with permits and plans per the prior discussion. 527 Devils Ln is a double 1/2 lot on the lake, gone. 570 Harbour lake and golf course,gone. The rest are inline with my prior lists about$2.25M before Ian$2.1M after. Additionally, please note 448 Devils Ln, 506 Neapolitan Ln, and 4286 Crayton all show that your north to south property devaluation bias is completely incorrect and looking at these numbers further show that the property sales values south of Harbor are actually less than the North. For example,448 Devils Ln (sold for 2.5M,but you appraised it at$2.1 M), 506 Neapolitan (sold for$2.9M,you appraised it at 2.45M), 4236 Crayton Road(sold for$2.95M, but you appraised it at$2.5M). Counter to that information properties generally south of Harbor that sold on my list such as 620 Orchid Dr(sold for$2.2M, but you appraised it$2.65M), 625 Orchid(sold for$2.25M, but you appraised it at$2.65M). So how do you justify the higher land property values south of Harbour on Crayton when the property sales figures you provided tell the exact opposite story?? This once again shows that taking your two sales the median price of teardown sales in the fourth quarter at approximately $2.1M after applying the cost of sales discount the land values should be around$1.7M for properties on Crayton as has been done generally for the properties to the North of Harbour. In fact,your numbers show lots of other outrageous and random biases. For example,why is the property 1588 Mandarin(sold $I.42M, appraised at$876K) so dramatically discounted below its sales price. Why is 450 Wedge on your list that sold for $2,85M only appraised at$1.7M for the land that one is West of Crayton and south of Harbour? That guy must have some close friends in your office. Makes no sense. Finally, I put together Table 4 summarizing and including all the data for Q4 2022. From that table we see once again incorporating all the data from the MLS list and the two additional properties provided by the property appraiser and eliminating one property form the MLS list that from the property appraiser data and the MLS data shows it was not a teardown. We have a total of eight sales that were analyzed and using the average and applying the 15%DOR recommended cost of sales discount the valuation of 1927 Crayton land and building value should be S1,740,000 similar to last year's valuation. Regards, Carl and Susan Suarez Pag canned w h C. : mSca' ne' Received On: 11/28/2023 12:33:07 PM Petitioners Evidence Petition No: 2023-00686 may ° 00000000 g S N• M N r r r in U' G a g E. o § I 8 � z EEaE O' - N P r • N Q 5 e 5 a xi i (O� O O O N'• b r, E e Ot aC • ,bp �O p Y 5 ' e s s S & O O ! ni! v pn 3�QjEyppf �QQ C 7 t 1 88¢ 1 11' ql O oo N gYg p. 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NOO NA O N ~ N ~ N Nl!1 N00 Nt0-0� NNVtD1 N N~ 1 AFN V08OAJ J0o NN Na N-'® Vjs m - ►-' 'H1' F' F' ►-' N 1- r ►+ * ►-' t-' \ O O W O O W O N tO'' 0 8 pp t0 O w G N N N �yi' U (J1 V1 Ui Vt w Vt 1Jt V Vt w O O VI O O O O O vi to m DU N N N N µN N1 N ,o V► to UP N N N N UP UI pN N N N A O W 0a1 '-' ID 0w0 ID CO 0011 Cal A 1 CO N A {A to N N N N lA N N N N N N <,1, N N N N N C A N A F' t-• F+ N N N N N N t� N 1,J N N N F+ ►-' ry M V Ot lD la tD W O O M la v A w M .4 PagScfanned w h C rSca ne Received On: 11/28/2023 12:33:07 PM Petitioners Evidence Petition No: 2023-00686 Table 4 Q4 2022 All Teardown Sales in NA5 geo area(Moorings,Parkshore&Coquina Sands)Q4 2022 Address Sold Bldg Value Land Value Assessed Value 660 Wedge Dr 1,600 27 1,737 1,764 1588 Mandarin Rd 1,786 37 840 876 4406 Crayton Rd 1,950 43 2,026 2,070 740 Park Shore Dr 2,110 33 2,499 2,532 2990 Leeward Ln 2,200 - 2,056 2,056 777 Binnacle Dr 2,300 49 2,065 2,114 448 Devils Ln 2,500 - 2,097 2,097 3011 Regatta Rd 1,925 - 2,287 2,287 Avg.SP Number of prop. 16,371 189 15,607 8 2,046 38 1,951 1,989 Minus 15%COS 1,739 Pa canned w -- h Cam Scan e Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-00686 Dear Special Magistrate, My name is Glenn French, and I own 1 850 Crayton Road. I am one of the property owners in the Moorings and Park Shore neighborhoods who are appealing their property taxes due to the unfair rate of increase in property taxes this year. I am attaching a letter to the special magistrate, information, and tables provided by Carl Suarez, who has given me explicit permission to use all his research. Attached are two tables from Carl Suarez to demonstrate the value of similar properties in the area. Table 1 shows all the reported MLS "teardown" sales in the NA-5 real estate area (Coquina Sands,The Moorings, and Park Shore) from 01/01/2022 to 10/01/2022. Table 2 shows the same information in the area after the hurricane from 10/01/2022 to 01/10/2023. The second table demonstrates a price drop after Hurricane Ian. Both tables represent the valuations of clear "teardowns." As you can see,the median teardown price, before the reduction in the cost of sales, was $2,110,000. Carl Suarez defines all "teardowns" as homes built before 1980 and under 2,000 sqf. Based on the research for properties similar to 1850 Crayton Road, we would like to argue that the houses built into the early nineties are also considered "teardowns" for most buyers. This includes my home, 1850 Crayton Road, built in 1993. For example, the house right across the street from me, at 1880 Crayton Road, was built in 1986. 1880 Crayton was purchased in 2018. The buyer applied for a permit for demolition and new construction. The houses thirty years and older are fully deprecated and are not very attractive to new owners because of their size and setup. The fact that we cannot find many similar houses confirms that if we were to sell our residence- the potential buyer would choose to tear it down. We further analyzed the market to assess the actual market value of our property. We looked at houses that sold in 2020 or later, built between 1985 and 1993, in similar size to ours (Attachment 1). The average price of these comps, adjusted for 15% COS, was $1.3M, about 64% lower than the value listed for our property in the tax assessor documents. Furthermore -we also looked at the 2022 fourth-quarter sales from our area and based our calculations on the size of the land using averages from the sales the price for our property should be $228486.51 instead of the$3,764,081 that is listed in tax documents for 2023. ( Attachment 2) The property appraiser may try to include the only two reported lot sales in the area: 1985 Crayton Road ($3.5M million, on 03/16/2022) and 3396 Crayton Road($3.45 million, on 05/12/2022) as comps which would be unfair and inaccurate as both of these properties were sold with very expensive architectural plans and permits and therefore neither property would qualify as a comp because of the additional value involved. This information was confirmed by Rex Miller,the sales agent for both properties. Page 1 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No: 2023-00686 To summarize, I. Based on my research and the lack of comparable properties to 1850 Crayton Road, most similar houses were sold for teardown and new construction. 2. The two houses sold on my street for$3.5M and $3.45M were sold with expensive architectural plans and, therefore, cannot be qualified as comps to my property. 3. Based on the average price of the square footage of the living space, total home area,and the average sales prices for the last three years - my house should be valued between $2,415,220.72 4. Based on the land value compared to the sales in the last quarter of 2022 - after a 15% adjustment for cost of sales -my property should be valued at$2,280,486.51 instead of$ 3,764,081 listed in the 2023 Certified Tax Roll. Based on the facts above, I would like to request that the property tax value be adjusted down to $2,347,853.61 (Attchment 3) Sincerely, Glenn French 404-376-4236 Page 2 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-00686 U, D (0 a (D O , A v A U V �'0 J V 1 co a1 °' D oa D 70 CO O O CO Ln NJ NJ o D -� a C -< v fl.. ro Gl Co aXi fl w nXi CO CuX a o O • al C 0) aal, n - 1 ,< r, (D n r) �' n ,Nr Oh 00 > N S -, r+ S 4i 3' S 0 Fri o ro •3• r� ro r,. ro co. o � (0 (o vI Q h ra r) O Z Z O z Z z Z m c (1 t1 0 (D to N V '. to o < y H, to N v Cr D W I-, D F._, N .�' A �,.., U'I N N I--, N.) NJ NJ N N.) 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(D 00 1-, ,,,,, 011 A A W A LID W ---.1 3 00 '0 1 n t/T V to {A in to t/> if} -Ln CD A U1 00 U7 W A W N A W 'V VI CI NJ 1-, Ul -.I F, -.I N W fD A �l LC) A V1 I-, LID 01 1-, VI - in i-, in O 00 i-, Iv i0 O lD -4 61 A U1 V J l0 01 Ut lD W O r 51 N I T Page 3 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-0084i n S < o < , o m < ro -o vh n' m CFO hc n m a) ((IS Di Oa 1/1, 04 rD C ( n cc, r n rD Otl n• u CD (D \ ` (D a rn p CD S v. rD 'v rr 0 -1 S D ' C 0 a) o a = a 10 N op " -0 -0o m -, a _ O� _ ELT coy' Q a. 6r dn * • ' CD x �i a.) ^ < � (D O 01 -.. rD p o O Q (D S a N "'I. Q Oi (n Q (D S Q N — r. C d c O O o) O < rD m .E. 0L (ND C - 0 c . NO d 10 3 7 NO j• Q ro m o a 0 �, cm a m • < 3 0 Di C < 3 o v+ ate, 0 u N CD NO -, 7 rD rD CD = - y - rD (D .7 N . O p- v .. a) 'O Q v - v n n -I p p (I) p p O c co O X 1--1 00 . trl iA iA t/). IA 0 F, N (n IV cr, co 0(O O tD A O `v N.) O W r W v _ ON O N W ll O < i+ (t N =C 0 Ni 00 0 0 CU Page 4 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-0•1.4, cN S w w < lD V V (p N O < O� nxi a m aI \A) ti n -. rC a. O c. z Z .o 0 N S co N W NJ (.0V1 CO NJ W NJ W V1 3 3 C. V co ►, W 0 C. 'COIN CD C C o W *co o. o a C. NJn; A ro a N S ►t a 4 '". co V a 0 3 —I n < - 5 -1 o r Oo .0 to D > -, t~i+ to > -, c° 3 N � No '-' et ri) is.., oa co of ON O N 8 fl ► O O y N -.O 0 O N P O o- G C O 7- 1 cc in c 1 -O.i ",t tip' i O v+ : 1 'v s { 3t, m aa, r F- / _tom ,fi .-.ry �3 "t. tY 0 0 ,,•i- fIt l i --- 3..,,:.. Ij i M?-r y _ y 41—* .f ppO �sY• Page 5 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-II.:6 C' W A V 0 N 00 VI w ro 1 (13 S r Z Z co W W N W V1 CO A N NJ W (A 'y l.0 W . ((DD Q r r ON d W coW Q Q1 �- i-+ a M+ . al D- A a N D —I v, r NJ 5 --1 , O in. 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Lrl N lD FIT iu > w Q Page 11 of 16 Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-00686 D D D a ro r rD C4 '-° CV y w a w CO GO0o rD +D r r D CTc a o 'D < C. < a S y D N C ea a ar d • O rD r °' o 3 - a, a C O J -, 3 c o -, 1f N ro O - co O N ON N ir N O N N N 0 W N n N 0 3 D 1,1 1J- N N NJ NJ W Ii N V'> N A 1-' CO tre N V V1 O 00 I--, 00 -NJ A iD 1.71 V7 N CO 4,1 N W O CT V 1.37 Q1 V tl1 •-+ W b+ NJ h+ CO (AI _Tk... v V Page 12 of 16 Received On: 1128/20 3 &3 45 PM Petitioners Evidence Petition No:20 3-0068 Milli; -[ 2d 0 0 0 0 0 0 0 0 ! ligra| ■ ■ ■ ■ ■a$ z , ■. 0 0 ■ GI Iiii a -,-.A■l l� B o@ o@ ■ e . ll £ A . \ E |I � , � % _ � � � u $ } ,. \ \ k \ i © �� ! E , , , , . i f 2 ! ; ` t ` ` !:it t ; & R ) ¢ ■ s 0 " E E E E t k k I ® £ 2 ] . § ■ B .. 2 | § 0 § § o $ ) k $ ( ) g 9 c s , V $ « | k k Q. | 7 p } i i i q i q | | I ; | 1 = a ■ § ■ o K 3 k - - _ A , . t i @ k , ■ : g r, . r. ! s 2 a E E . 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AA O W MI-, tD CO LO_CO 01 W A A OO NJA {A N to to N N VF N N N VF N to N in N in N to A N A r t--• r N N N N N N r N N N N N , `�-+ inrn Up tp ip r w O O M ID � At 40 O A 11 r PagS5 0an n e d w ' h 1 C rn an Received On: 11/28/2023 3:38:45 PM Petitioners Evidence Petition No:2023-00686 Table 4 Q4 2022 All Teardown Sales in NA5 geo area(Moorings,Parkshore&Coquina Sands)Q4 2022 Address Sold Bldg Value Land Value Assessed Value 660 Wedge Dr 1,600 27 1,737 1,764 1588 Mandarin Rd 1,786 37 840 876 4406 Crayton Rd 1,950 43 2,026 2,070 740 Park Shore Dr 2,110 33 2,499 2,532 2990 Leeward Ln 2,200 - 2,056 2,056 777 Binnacle Dr 2,300 49 2,065 2,114 448 Devils In 2,500 - 2,097 2,097 3011 Regatta Rd 1,925 - 2,287 2,287 Avg.SP Number of prop. 16,371 189 15,607 8 2,046 38 1,951 1,989 Minus 15%COS 1,739 Pag gl ned with CamScanner Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Collier County Residential Market Analysis 2022 Calendar Year Data — 2023 Tax Roll Residential Housing Trends and Market Analysis Overview The combination of high demand and a limited inventory continued the trend of a "seller's market" in Collier County in 2022. While property value increases were not as steep as the record breaking 2021 year,they still saw annual increases from 20%-35%. According to the Naples Area Board of Realtors Market Report in December 2022, the median price increase for all single-family homes was 22%and all Condominium homes was 35%. Below is a synopsis of the data that follows in this report: • Population growth in Southwest Florida indicated a 3.7%gain in 2022. This exceeds the national average and is nearly double the State of Florida growth rate. Permitting in 2022 decreased by 21.4%from a high in 2021, but was still the second highest number of permits (5,517 total residential) issued in the past 10 years. Data suggests that growth/permitting has increased substantially since the onset of the COVID-19 pandemic. • NABOR(Naples Area Board of Realtors) statistics indicated a 22.0% increase for median single- family home prices in the Naples and Marco Island areas at year end 2022. They also indicated a 35% increase for median condominium,villa and townhouse prices in 2022. • LSI Companies of Southwest Florida indicated median single-family home prices increased by 21.8%and median multi-family home prices increased by 33.7% in 2022. • Collier County Property Appraiser Data indicates verified market sales of residential properties that re-sold in the calendar year of 2022 had a mean monthly increase of 5.43%and a median monthly increase of 3.42%. • Active listing inventory and months of inventory increased for all property types(single-family homes and condominiums,villas and townhouses). The number of new listings and number of sales decreased for both property types. List to sale price ratios remained stable, at or near 100%for all property types. Marketing time was up slightly for single-family and down slightly for condominiums, villas and townhouses. (statistics source: NABOR,see Market Analysis pages for charts). • Residential prices in the first quarter of 2023 continued to climb as reported by NABOR in the February 2023 Market Watch Report. Median prices were 9%higher than February, 2022. • A survey of Collier County builders indicated cost increases in 2022 ranging from 11%to 50%, with a mean increase of 23%. National building cost surveys typically ranged from 6%-18%. The builders cited increased prices for materials due to supply shortages, inflation, Hurricane Ian, and labor costs for general and skilled labor. 1 Page 1 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Residential Housing Trends-Population Growth According to the LSI Companies of Southwest Florida Market Trends report of the 1st Quarter of 2023, Southwest Florida continues to be one of the fastest growing areas in the nation. Statistics indicate a 3.7%gain for the area in 2022 over 2021. Southwest Florida's growth rate far exceeds the national growth rate (0.38%) and nearly doubles the growth rate in the State of Florida (1.9%). Below are excerpts from this report. Population Southwest Florida continues to be one of the fastest-growing areas in the nation.Growth is attributed to in-migration,mostly from Northeastern and Midwestern states. However,foreign migration and intrastate migration are also significant factors for growth. U.S. Census Population Estimates, released in 2022, showing the recent growth can be seen in the graph below. The data highlights population estimates from July 1a of each year through 2022.It shows Southwest Florida continuing to experience significant gains in population,with a 3.7%gain(or 50,257 people)in 2022 over 2021 for Collier,Lee,and Charlotte Counties combined.This is higher than the national population growth rate (0.38%) and lower than Florida's growth rate of(1.9%) over the same period.The population trends for all three counties can be seen below. Collier, Lee&Charlotte Populations 822,453 772,268 825,000 741,188 775,000 700,243 790,676 660,197 755.159 725,000 620.481 723,467 765.504 675,000 677,710 582,678 625,000 644,451 522,431 610.984 575,000 443,903 555,029 S25.000 475.000 478289 385,9177,293 197,994 425,000 373,286 356,288 375.000 322 576 339,133 387,241 312 62: 378,657 275.490 316 154: 312,330 347,401 365.894 325,000 296,021 189.669 202,661 275,000 181.998 254.080 176.046 185,204 188.013 194,934 225,000 142,229150,123 157,755 157,099 160,467 159,897 162.8:C 168.20. 8 >-- 175,000 125,000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Source:US Census i-Collier - _Lee Charlotte 2023 U.S.Census Population Estimates at the county level are scheduled to be released in mid-2024. 2 Page 2 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 In an "In the Know"article from the Naples Daily News from April 23, 2023, it was shown that Naples- Marco Island ranked 3rd in percentage of homebuyers age 55+for Metros of 350,000 to 1 million residents. This indicates that Collier County is a highly desirable area for baby boomers. Below are excerpts from this report. Who's buying houses in SWFL? How does it run counter to the U.S.? So who's buying these houses in Southwest Florida?In Collier County,the majority are 55 years old or more,which runs counter to the rest of the country. Collier ranks third among mid-sized metros for 55-plus buyers,with 50.-%,based on an analysis this month of 2021 federal and housing figures by the Construction Coverage research firm. Metros of Percentage Percentage Percentage 2021 Rank 350,000 to i of of of median million homebuyers homebuyers homebuyer price for residents age S5+ age 65+ s age 75+ age 55+ Myrtle Bch.- Conway-N. 1 Myrtle Bch.SC.-51.8% 21.6% 3.4% $305,000 NC 2 Ocala 51.5% 2-.-°0 6.7% $235,000 Naples- 3 Marco Island oo. % 19.9% 3. % $195 000 Salisbury.MD- 4 DE 47.9% 18.5% 2.3% $425,000 Sarasota- 5 Manatee46.4% 20.6% 3.8% $385,000 Cape Coral- 6 Ft.Myers 46.2% 19.0% 3.3% $355.000 Deltona- Daytona Beach- 45.6% 18.9% 3.6% $315,000 Ormond 8 Port St.Lucie 42.8% 18.2% 3.5% $335.000 9 Brevard 37.9% 15.o% 2.8% $315,000 Gulfport-Biloxi. 10 MS 32.o% 13.3% 2.6% $235,000 3 Page 3 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 In another article from the Naples Daily News from April 4,2023, Naples-Immokalee-Marco Island ranked 3rd in the U.S.for places to buy a second home. This indicates that Collier County is a popular location for seasonal re-location or vacationing. Below are excerpts from this report. New data shows SWFL among most popular places to buy a second home Kendal L_ittle Naples Daily News — - .,. Et AAni 4 2023 Naples-Marco Island,Cape Coral-Fort Myers,and Punta Gorda are three of the top 15 places where people buy a second home in the U.S..according to data from SmartAsset. The Naples-Immokalee-Marco Island metro area(Collier County)ranked third in the most popular places to buy a second home. SmartAsset says a little more than half of all mortgages in the area are for second homes. Main factors: 'Water, warmth, and way of life' Southwest Florida Realtor Denny Grimes has been in the real estate business for 4o rears.He says Florida has always been a favorite destination for people looking for a place to retire or buy a vacation house. "It's always been a great destination really.because we offer three things:water warmth.and way of life."Grimes said."That's what draws people here." Grimes says Florida's political atmosphere draws people in as well. "I think what's driving that are some of the more of the laid back conservative values that you'll find here more so than in some of the more populated areas on the east coast of Florida,"Grimes said. 4 Page 4 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Residential Housing Trends-Permitting According to the LSI Companies of Southwest Florida Market Trends report of the Q4 2022, Collier County permitting decreased 21.4% in December 2022 from the previous 12-month period. Below are excerpts from this report. Collier County Permits The graphs in this section show the history ofissued permits for single-family detached,single-family attached,and multi-family products in Collier County.All product types are important when viewed in terms of the overall health of the real estate market. Collier County saw a total of 2,636 single-family detached permits issued over the past 12 months. ending on December 31,2022.This was a 21.4%decrease over the previous 12-month period. The permit level is expected to remain flat over the next 12 months from the current level. Collier County SN>ge F away(Mailed Issued Permits Ref i III" i5D • II 1 I, . I. :� • I :I' i.'. . za 5 Page 5 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Even though 2022 saw a decrease in total permitting from 2021,the total residential permits were still the second highest amount over the past 10 years in Collier County. This indicates that the local housing market is still strong with tract and custom home builders applying for permits in higher numbers than all years since 2013 (except 2021); and the following chart gives evidence that 2021 was a tremendous year for new construction activity. The chart also shows us that Collier County permitting has been on the rise in the post pandemic years. Note that 2021 and 2022 had 6,766 and 5,517 permits respectively,while the previous eight years all had below 5,000 permits each year. L Collier County Year Single-Family Multi-Family Total Residential '.''o Change 2U13 1,760 :+18 2,678 L 6,1'-'0 201d 2,477 1,133 3,610 34.8% 2015 3,078 982 4,060 12.5% 2016 2,892 937 3,829 -5.7% 2017 2,930 1,264 4,194 9.5% 2018 3,253 1,133 4,386 4.6% 2019 3,300 691 3,991 -9.0% 2020 3,256 1,217 4,473 12.1% 2021 4,380 2,386 6,766 51.3% 2022 3,519 1,998 5,517 -18.5% Source-US Census 8u►eau 6 Page 6 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Hurricane Ian - Market Impact On September 28, 2022, Hurricane Ian's outer bands passed through Collier County bringing with it a historic storm surge that flooded properties along the coastal flood plain. Many homes and businesses had serious damage throughout the Naples market area and the storm's presence was felt from Everglades City to the northern Collier County border at Lely Barefoot Beach. Post Ian,there was a "pause"on real estate transactions due to the hesitancy for some people to move- to or continue to live in a hurricane prone area. This appears to have been relatively short-lived as demand increased after the storm by both displaced local residents and investors,thus further decreasing the inventory that was available at the time of the storm. The following are excerpts from various sources concerning the post Ian real estate market. This excerpt and table are from the December 2022—Naples Area Market Report(Naples Area Board of Realtors). While the number of single-family sales were down,the median sale prices in December 2022 were up by 8.9%over December 2021; and the year over year single family sale prices were up 23.5%overall from 2021. These statistics indicate that market values were still trending upward after the storm. The report showed only 105 homes for sale below S300.000 in December compared to 1.816 in December 2019. Demand for the Naples lifestyle remained constant in 2022.and low inventory pressed median closed prices upward. The overall median closed price in December 2022 increased 13.9 percent to 5575.000 from S505,000 in December 2021. Looking back at December 2019, the median closed price was S344,255;and inventory was double what it is today. Overall Median Closed Price SNABOR N►LE S 4O0A r', •1.11'. December Year to Date 14,r arnn. Yet Jan-2022 5674.378 •25,1% $4_25,000 .48.5% a74aa0a Feb-2022 S655.500 •241% 5425.000 •41 7% uv aaoo Mar-2022 5742 450 .27 8% 5465.000 •50.0% Apr-2022 S800 000 •32 2% 5459,500 •44.5% `� May 2022 5805 250 .35.9% 5485.000 •48.1% id sue."� Jun-2022 S749.460 •21 9% 5490.000 -44.5% wpe0 Jul-2022 5795.000 •169% 5429.000 .22.6% ill gf -2022 $810.000 •30 6% 5449.900 •20.04fi •1M2%•4da% •a o% •148%•MD%.12]% •74.1%•07.7%."AM .7.7% •7D.7%.34.1% Doe-2022 8736.000 •8.0% 8466.000 •12.3% 2020 2021 2022 2020 2021 2022 2020 2021 2022 2020 2021 2022 Strip"Family Castle Baba FaniF Condo 7 Page 7 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 The Executive Summary in The LSI Market Trends—Q4 2022 had this excerpt in its analysis of the Southwest Florida market. They state that limited inventory is maintaining the median pricing of homes even with higher interest rates and rising insurance premiums. They indicate that Southwest Florida is still a desirable area for in-migration thus creating the demand for housing, even after Hurricane Ian Locally, for 2022, still stemming from the urban exit caused by Covid and buyers flush with cash. Southwest Florida's new permit volume totaled approximately 26,000, up slightly from 2021. Notably,single-family construction makes up 60%of the total permit volume, but rising mortgage rates resulted in a 20%increase in multi-family permits.The resale market is still characterized by limited inventory, maintaining the median pricing of existing homes even as rising mortgage and insurance premiums place downward pressure on pricing, which will undoubtedly slow buyer demand. With affordability at an all-time high, consumers will be forced to maintain renter status placing demand for new rental projects. Single-Family builders are still active,with the quickest new home deliveries coming from the spot lots, with one in four new homes coming out of Cape Coral. Charlotte County is on the rise,as is Lehigh Acres,where affordability can still be found. The following are excerpts from a Naples Daily News article titled Hurricane Ian one year later: How has it affect beach, inland real estate in SWFL?The article was published September 26, 2023, nearly one year after Hurricane Ian came ashore in Collier County. The median sale price is down 4.1%from last year for single-family homes in Lee County and the median price remained flat from last year for single-family homes in Collier County, Palm Paradise Real Estate's Marcus Larrea said in his August market report on Sept. 13. .'You would think that with interest rates increasing, prices would drop,but lack of inventory and continuous high demand are keeping prices up." Larrea said. "In the immediate aftermath of the storm, the real estate market in Southwest Florida slowed significantly," Michael Polly, president and managing broker of Royal Shell Real Estate told clients this month. "The market has since rebounded." The market began slowing down from the post pandemic boom around the beginning of second quarter in 2022, Naples Area Board of Realtors President Nick Bobzien said in an interview. "So just prior to Hurricane Ian. the market was already calm yet stable. Post hurricane,we had some pending contracts fall through due to damage to homes, some closings were delayed while repairs were made, and some had little to no impact at all." 8 Page 8 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 "As inventory faded away during the homebuving frenzy of the pandemic wears. median closed prices rose by over 50 percent. In July 2019. the median closed price in Naples was 5325,000," according to Southwest Coast Realty's most recent market report. "But in July 2023, the median closed price increased 9.2 percent to 5595,000 from S545.000 in July 2022." Sarah Angelson with Palm Paradise Real Estate said she was surprised prices and buying continued so robustly after Ian."The market didn't go down like we thought it would,"Angelson said in an interview. "People are still buying. People still buy at 7 percent interest." Are people ignoring the dangers. forgetting the past or merely so attracted to Florida's warm weather.laid-back lifestyle and lack of a state income tax? Realtors and brokers commented that a lack of inventory and high demand are keeping prices up. Some indicate that Collier County real estate median prices were flat,while others quote statistics showing a 9.2%increase in July 2023 from July 2022. Others were surprised that the market did not decline, but people were still buying even with the higher interest rates. On the following pages 11 and 14 in this report,the Naples Area Board of Realtors median sales price trends clearly show the prices in the months immediately after Hurricane Ian were not in decline, but on the rise. These tables also show that early 2023 median prices exceeded those comparable months from 2022 and 2021. In summary, Hurricane Ian appears to have slowed the number of listings and activity immediately after the storm while buyers and sellers were hesitant while assessing the situation. Many property owners were faced with the decision whether to rebuild or move on and sell. However,once the impact was realized, median sale prices continued on an upward rise into 2023. 9 Page 9 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Median Sale Prices NABOR Single Family(All Naples & Marco Island) NABOR,the Naples Area of Board of Realtors, has indicated below the median sale price for single family homes in all Naples and Marco Island MLS areas for 2022 is$789,000. That is a 22%increase over the median sale price for the same areas in 2021 of$649,000. Historic Sales Price Trend &Search Chart Data Sale Peke, Mec,an 2018 S447,650 2019 $430,000 2020 5500,000 2021 $649,000 2022 $789.000 2023 5825,000 OIA Export as CSV Time frame s from Jan 2018 to Jun 2023 Geo Area(Desc) is in this list(dick to view) Building Design is Single Family' Resuis calca ated from 33,535 listings 10 Page 10 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 NABOR statistics show below a month-by-month increase in median sale prices for single-family homes in 2022 when compared with 2021. Historic Sales Price Trend :1. j Search Chart Data Sate Price, Medran Month 2013 2019 2020 2021 2022 2023 Jan $435,090 5410,000 5465,000 5575,000 5722,500 $750,000 Feb $490,000 5440,000 5469,450 $557,500 $700,000 $760,000 Mar $470,000 S430,000 5490,000 $630,000 $795,000 5825,000 Apr $485,000 5495,000 5460,000 $670,000 $875,000 $890,000 May $464,250 5440,000 5454,000 $650,000 5850,000 5840,000 Jun $455,000 5425,000 $475,000 $658,480 $807,500 5829,298 Jul 5445,000 5421,250 5470,000 5650,000 $750,000 4,,,g 5418,000 5420,000 5480,000 5613,500 $759,000 Sep 5415,000 5428,000 9510,000 $650,000 $724,530 Oct $438,000 5412,250 5562,500 $659,000 $800,000 Nov $427,500 5430,000 5550,000 $670,000 5815,000 Dec $431,000 5446,250 $586,000 $725,000 $790,000 ij Export as CSV Time frame ,s from Jan 2018 to Jun 2023 Geo Area (Desc) is ,n this list(click to v:ew) Building Design is Single Family' Results calculated from 33,545 •:st.rgs 11 Page 11 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 The NABOR Naples Area Market Watch Report from December, 2022 is below. It indicates a 23.5% increase for the single-family market as the 2022 median sale price reported is$740,000 vs.the 2021 median sale price of$599,000. Single Family Market Overview t4 NABOR r.... 6,.%..w:ak...u...,,:to re.r-twata;,7Lt suwy Irtn,�a.am d Wye rim Sn,gta Farm,p,tv ses Ova, NAE,�i AREA e04FD AEw.i.^,45 ley IBMs .t 12 2071 12,7077 `+13iange YTO 2021 YID 2022 %in nqn New Listings 1111111111,IIIII, In 410 407 -0.7% 7.541 7.256 -3-8% nam arm. nJm am •tram Total Sales 398 335 -37.7% 7.3di 4,999 -31,991r *ono arm ., arm ,as Days on Market Until Sale 32 57 r 78.1% .n 32 -22.0% .1.a0 arm• ,2-301.• a2m2 WW2 Median Closed Price $675.000 S735.000 .8.9% $599.000 5740.000 .23.5% •ram arm• •x-xm• amn ',ago Average Closed Price Ilillhima millkilIal $1.296.487 S1.442.951 r 11.3% $1,092.386 51.309.948 -19.9% Percent of List Price Received LML• 99.0% 95.7', -3.3% 98.6% 98.2'., -0.4% ,as sa. IHINP. as t2-Xer Pending Listings parialkiggissa 509 386 •24.2% 8.881 6.076 -31.6% •r,mm axm• n.m, armr r.•an Inventory of Homes for Sale 764 1,504 .96.9% ' — — — +tata axm n m, NM .ram Months Supply of Inventory Ilikimenallill 1.2 3.6 •200.0% — — — axm• ,xan as a2m: ..,.e w a An.,w..a.:,.god.a,saw...rae*w ft..,a rs-s Swart,...II 12 Page 12 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Median Sale Prices NABOR Multi-Family(All Naples & Marco Island) NABOR also indicated below the median sale price for condominiums,villas, and townhouses in the Naples and Marco Island MLS areas for 2022 is$475,000. That is a 35%increase over the median sale price for the same areas in 2021 of$352,000 Historic Sales Price Trend 2 Search ,Than Data Rnnary Yea" Sale Price, Median 2013 $210,000 2014 5225,000 2015 $260,000 2016 $262,635 2017 5272,500 2018 5275,000 2019 $269.500 2020 $291.250 2021 1352,000 2022 5475,000 2023 $525,000 *A Export as CSV Time frame is from Jan 2013 to Jun 2023 Geo Area (Desc) s n this list(click to view) Building Design is one of'Low Rise (1-3: . 'M.d Rse (4-7)', High Rise (8-1 . 'V Ja Attached', 'Villa Detached', 'Townhouse' Resuts calc.,.ated from 54,314 lstngs 13 Page 13 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 NABOR statistics show below a significant month-by-month increase in median sale prices for condominiums,villas, and townhouses in 2022 when compared with 2021. Historic Sales Price Trend :_• Jlt Search Chart Data Sale Price, Medlar) Month 2018 2019 2020 2021 2022 2023 Jar $320,000 S269,000 S285,000 $312,000 $440,000 $658,750 Feb $298,000 5275.000 5290,000 $323,000 $431,500 $499,450 Mar $301,000 S290,000 5292,000 $329,227 $480,000 S515,000 Apr $277,500 $280,350 $285,000 $340,000 5485.550 5545,450 May $275,000 5276,250 $268,500 $345,000 S511,250 5512,500 Jun $270,000 5275,000 $280,000 $355,000 $510,000 $510,000 Jul S260,000 $249,500 $280,000 $364,574 $440,000 A.,g $257,000 S254,000 5297,000 $350,000 $460,780 Sep $255,000 =253.000 $297,000 $369,450 $448,500 Oct 5275,000 S259,938 5300,000 $375,000 $450,000 Plc. S267,750 5265,000 5299,000 $380,000 $475,543 Dec $260,000 5270,000 5312,000 $427,000 $489,000 lj Export as CSV Time frame is from Jar 2018 to Jun 2023 Geo Area (Desc) :s in this list(click to view) Building Design is one of'low Rise(1-3)', 'Mid Rise (4-7)', 'High Rise (8+! . :a Attacred'. Al.' a Detached', 'Townhouse' Res_is _alc..'ated from 36,551 listings 14 Page 14 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 The NABOR Naples Area Market Watch Report from December,2022 is below. It indicates a 34.5% increase for the condominium market as the 2022 median sale price reported is$454,750,000 vs.the 2021 median sale price of$338,000. Condo Market Overview t. NABOR n...raa by nca^north and kv•.ter- -dete,rch sa'-rs%, nrsi a Ise yAfi Cando o.«s lay MMb IYIrkal O4nMan 12.2021 12-2022 %Change 8TD 2021 81D 2022 %Change New Listings illisimillilbeems 456 358 -21.5% 7 278 8.322 -13.1 ; Total Soles e.>!�� 565 301 -48.7% 8,224 5,157 -37.3% a+en .rat Days on Market Until Sale 22 39 +77.3% 47 21 -55.3% .=tan aa. NOM n406 Median Closed Price 6405.000 5455.000 +12.3% 5338.000 3454,750 34.5% MOS� + •5 6wR. .r-rael a t! Vile Average Closed Price $845,787 0800,/33 +7.8% $554,580 11721 IIIIIMINIIIIIIIN ,006 .30.0% .tam agar. .aten tea .tuoC Percent of List Pnee Deceived '00.5'i• 96.9.v -3.5% 98.8% 90.7% .1.1% .lauee IMP War S. Pending Listings 1180■,'"umb„.....` 529 296 .44.0% 9.783 8,030 -39.4% Inventory of Homes for Sale ybi -_ _r..ar 13• 961 .123.0% — — — Months Supply of Inventory - --i, 0.8 2.2 .266.7% — — — 15 Page 15 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis: LSI Companies of SW Florida —Single and Multi-Family LSI Companies of Southwest Florida indicated in the March 14th, 2023 publication, "The Future Ain't What It Used To Be",that Collier County had an annual increase of 21.8%in 2022 for single-family homes.The graphic below shows the 2022 median sale price of$775,000 vs.the 2021 median price of $636,469. Multi-family home prices were indicating a 33.7%increase as shown below. Their 2022 median sale price was$468,280 vs.the 2021 median price of$350,125. Marketing time for both residential and multi-family property types decreased in 2022; and the total number of residential sales were below 2021 totals. Collier County January let December 3lst.2022 2021 2022 YoY% Single-Family Homes Sold(Demand) 8,142 5,619 1111=1111111111111D Available SF Homes(Supply) 2,237 2,266 Median Sale Price 5636,469 $775,000 Average Market Time(Days) 40 34 Muln Family Homes Sold(Demand) 9,423 5,964 11.11111111111111111111111 Available MF Homes(Supply) 2,083 1,812 Jl• Median Sale Prict 5350,125 5468,280 11111111111111 Average Market Time(Days) 44 25 Total Residential Units Sold 17,565 11,583 1.111111.1111111111111111 Collier County Property Appraiser's Office -2022 Resale Table Below is a table of sales from the Collier County Property Appraiser's Database. The sales included in this table were all verified and included in the sales ratio study as market transactions. They are all properties that sold, then re-sold, in the 2022 calendar year. 2022 Collier County Resale Data— Monthly% Increases Property Type Sample Size Mean Month to Median Month to Month% Increase Month % Increase Single Family 99 4.00% 3.45% Homes Condominiums 104 6.86% 3.38% Multi-Family 10 2 2.00% 2.00% Units or Less Mean range for all property types: 2.00%to 6.86% increase per month Mean for single family&condominiums: 5.43% increase per month media, range for all property types: 2.00%to 3.45% increase per month Medial for single family& condominiums: 3.42% increase per month 16 Page 16 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis-Number of Active Listings NABOR Single Family(All Naples & Marco Island) The chart below indicates an increase in the number of active single-family listings from the beginning of 2022 to the end of the year. Starting in January with 1,796 listings, by the end of the year the available homes for sale grew to 2,336, or an approximate 30%increase. That is a 44% increase when compared to the 1,627 active listings in December, 2021. Historic Count of Active Listings J21 Search Chart Da:a Active Listings. 'Vumbet of Month 2018 2019 2020 2021 2022 2023 Jan 4,053 4,490 4,019 2,652 1,796 2,633 Feb 4,353 4,803 4,191 2,737 1,991 2,797 Mar 4.351 4,757 4,002 2,711 2,112 2,832 Apr 4,286 4,617 3,676 2,494 2,169 2,713 May 4,026 4,311 3,621 2,283 2,269 2.561 Jun 3,744 3,958 3,611 2,130 2,356 2,374 Jul 3,668 3,775 3,329 1,925 2,335 Aug 3,658 3.536 3,115 1,879 2,335 Sep 3,679 3,598 3,054 1,916 2,278 Oct 3,860 3,729 2,936 1,898 2,333 Nov 4,110 3,814 2,869 1,892 2,463 Dec 4,050 3,623 2,508 1,627 2,336 8, Export as CSV Time*rame s from Jan 2018 to Jun 2023 Ge: Area (Descj s this list (click to view) Budding Design is Single Family' Results :a Cu ated from approximate y 46,000 listings 17 Page 17 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis-Number of Active Listings NABOR Multi-Family(All Naples & Marco Island) This chart indicates an increase in the number of active listings of condominiums,villas and townhouses from the beginning of 2022 to the end of the year. Starting in January with 1,577 listings, by the end of the year the available residences for sale rose to 1,779, or an approximate 13%increase. That is a 32% increase when compared to the 1,345 active listings in December, 2021 Historic Count of Active Listings __' Search Chart Data • Active Listings, Number of Month 20I3 2019 2020 2021 2022 2023 Jar 4,384 4,719 4,296 3,332 1,577 2,146 Feb 4,701 5,035 4,482 3,214 1,839 2,498 Mar 4.817 4,957 4,336 3,073 2,071 2,614 Apr 4,715 4.840 3,881 2,625 2,009 2,477 May 4,396 4,382 3.841 2,072 2,009 2,306 Jun 3,913 3,990 3,928 1,815 1,895 2,133 Jul 3,697 3,766 3,826 1,640 1,803 Aug 3.568 3,539 3,774 1,613 1,778 Sep 3,5C8 3,548 3,745 1,554 1,733 Oct 3,839 3,830 3,613 1,513 1,696 Nov 4,107 3,975 3,650 1,558 1,819 Dec 4,119 3,882 3,330 1,345 1,779 ill Export as CSV Time frame s from Jar 2:18 to Jun 2023 Gec Area (Desc) s to.s list(click to view) Build•rg Design is one of'Low Rise ;1-3)', 'M d R.se (4-7)', High Rise (8+)', Villa Attached', 'Villa Detached', 'To'vnhouse' Resu is ca crated from approx mate v 48,000 listings 18 Page 18 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Number of Sales NABOR Single Family(All Naples & Marco Island) This chart demonstrates the monthly comparisons of how the number of sales decreased in 2022 when compared to 2021. The total number of sales in 2022 is 5,495 vs. 8,017 in 2021, or a 46%decrease. The December 2022 Market Watch Report indicated a 31.9%decrease in single family total sales. Historic Sales by Year _ :_ . , - Data Sales, Number of Month 2017 2C.v 2019 2020 2021 2022 Jar 328 298 327 389 551 454 Feb 364 331 317 416 618 481 Mar 487 501 494 643 957 675 Apr 469 510 542 443 910 643 May 562 564 631 346 812 650 Jun 511 509 499 559 849 492 Jul 415 397 469 695 663 352 Aug 434 381 445 659 578 400 Sep 200 337 383 683 489 301 Oct 352 385 416 682 479 359 Nov 312 347 392 651 523 313 Dec 392 375 516 768 588 375 Export as CSV T,me frame s from Jar 2017 to Dec 2022 Geo Area (Desc) s n th.s list(c ck to Yew) Building Design is Single Fam 'y Resjits calcuated from 35,638 .sings 19 Page 19 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Number of Sales NABOR Multi-Family(All Naples & Marco Island) This chart demonstrates the monthly comparisons of how the number of sales decreased in 2022 when compared to 2021. The total number of sales in 2022 is 6,050 vs.9,506 in 2021, or a 57%decrease. The December 2022 Market Watch Report indicated a 37.3%decrease in condo total sales. Historic Sales by Year :: it Search Chart Data Sales, 'n.rrbee'of Month 2017 2018 2019 2020 2021 2022 Jar 380 454 307 412 722 508 Feb 394 419 344 473 860 444 Mar 575 565 568 671 1,177 723 Apr 577 609 732 483 1,269 784 May 634 604 646 321 1,05. 790 • Jun 571 573 491 426 939 609 Jul 382 429 448 577 673 391 Aug 358 421 437 587 589 390 Sep 266 376 383 592 536 312 Oct 307 352 404 720 501 394 Nov 300 372 374 549 532 330 Dec 396 382 529 826 652 375 j Export as CSV T me frame s from Jar 2017 to Dec 2022 Geo Area ;Desc'i s .r th.s list(click to view) Build.ng Design is one of 'Lo,ti Rise ;1-3. . 'Mid R•se (4-7)', High Rise (8+) , ".,. la Attached', Villa Detached', 'Townhouse' Res.,is calculated from 38,652 kstngs 20 Page 20 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Months of Inventory NABOR Single Family(All Naples& Marco Island) The months of inventory increased for single family and condominiums,villas and townhouses as indicated in the following two charts. Single family homes went from 4 months of inventory in January, 2022 to 6 months of inventory at the end of the year. Condominiums,villas and townhouses rose from 3 months of inventory in January, 2022 to 5 months of inventory at the end of December. Both property types respectively had more inventory than the preceding year(2021). Historic Count of Active Listings .- — ai. _:hart Data Months of Inventory ,'.:c.n`•" :C13 2019 2020 2021 2022 2023 Jar 14 10 5 4 9 Fee 13 15 10 4 4 7 Mar 9 10 6 3 3 5 Apr 8 9 8 3 3 6 May 7 7 10 3 3 5 Jun 7 8 6 3 5 5 Jul 9 8 5 3 7 Aug 10 8 5 3 6 Sep 11 9 4 4 8 Oct 10 9 4 4 6 Nov 12 10 4 4 8 Dec 11 7 3 3 6 Export as C-SV Time frame ,s from Jar 2G18 to Jun 2023 Geo Area (Desc) is in this list (c.,ck to v ew) Building Design is Single Fam,ly Results calculated from approx,mate.y 48,000 listings 21 Page 21 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Months of Inventory NABOR Multi-Family(All Naples& Marco Island) Historic Count of Active Listings =_- ill Search Chan Data Months of Inventory ' ontr' 201S 2019 2020 2021 2022 2023 Jar 10 15 10 5 3 5 Feb 11 15 9 4 4 7 Mar 9 9 6 3 3 4 Apr 8 7 8 2 3 4 Na: 7 7 12 2 3 4 Jun 7 8 9 2 3 5 Jul 9 8 7 2 5 Aug 8 8 6 3 5 Sep 9 9 6 3 6 Oct 11 9 5 3 4 Nov 11 11 6 3 6 Dec I1 7 4 2 5 E>p,_rt 3 S ._ Time frame 's from Jan 2018 to Jun 2023 Geo Area (Desc' s .r this list(click to v ew) Suil&ng Design is one of 'Low Rise (1-3) , 'Mid Rise (4-7)', High Rise (3+1, 'Vila Attached', 'Villa Detached', 'Townhouse' Results calculated from approximately 50.000 listings 22 Page 22 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Number of New Listings NABOR Single Family(All Naples & Marco Island) The number of new listings also dropped for single family and condominiums,villas and townhouses as indicated in the following two charts. Single family homes went from a total of 8,264 new home listings in 2021 to 7,940 in 2022, or an approximate 4%decrease. The December 2022 Market Watch Report indicated a 3.8%decrease in new home listings for the single-family market. Historic Count of Active Listings ilk Search l.,ruc Da:a Net% _._*,rigs, Number of 2018 2019 2020 2021 2022 2023 _. 1,037 1,068 988 846 692 744 .'e 807 837 830 796 705 681 '•lac 796 738 674 932 908 722 Apr 669 559 401 811 851 629 Mary 586 632 624 780 319 579 Jun 600 579 693 697 780 542 Jul 595 545 614 626 580 =gi2 610 554 654 592 539 Sep 616 603 747 582 445 Oct 773 768 785 597 582 Nov 775 677 629 552 592 Dec 5»5 531 543 453 447 ell Export as CS`/ Time frame s from Jan 2018 to Jun 2023 Ge: Area (Desc) ,s in thcs list(c{!ck to view) Building Design is Single Fam.ty' Results calcuated from 44,883 •st;rgs 23 Page 23 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Number of New Listings NABOR Multi-Family(All Naples & Marco Island) Multi-family homes went from a total of 8,377 listings in 2021 to 7,406 in 2022, or an approximate 13% decrease. The December 2022 Market Watch Report indicated a 13.1%decrease in new listings for the condo market. Historic Count of Active Listings It Search G- - D.a:a 'der:_..stings, Number of . Mont~ _ 7 :S 2020 2021 2022 2‘: Jan 1,17; 1,195 1,094 970 747 872 Feb 916 838 877 840 739 769 Mar 959 788 712 1,001 989 820 Apr 752 834 375 870 861 665 Mav 654 599 660 706 810 567 Jun 499 499 734 630 584 432 Jul 488 505 718 636 463 Aug 540 523 770 556 443 Sep 573 595 734 518 368 Oct 853 888 886 581 434 Nov 824 752 765 542 491 Dee 614 600 699 527 477 if Export as CSV Time frame:s from Jan 2018 to Jun 2023 Geo Area (Desc) :s it this list (c ck to view) 8uildirg Design is one of'Low Rise (1-3 'Mid R,se (4-7), High Rise (8—; , 'V ia Attached'. •VP'a Detached'. 'Townhouse' Resu.ts calci ated from 46,405 •.strgs 24 Page 24 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—List/Sale Price Ratios NABOR Single Family(All Naples & Marco Island) Single family homes had Close Price to List Price Ratios of 100%by the end of 2022, as evidenced by the following chart. It is interesting to see the 100%ratios began in 2021 and continued through 2022,thus illustrating the competitive market for buyers in 2022. Sale Price I List Price Ratios = .2 Search Chart Data Pert-nary Year 'tore Price to List Price Ratrc 2018 96.3% 2019 96.5% 2020 97.0% 2021 100,0% 2022 100,0% 2023 97.0% �i Exo rt a C . Time frame is from Jar 2018 to Jun 2023 Geo Area (Desc) 's in th s list(c,•ck to v,ew Building Design is Single Fam•!v Results calculated from 33.536 st.rgs 25 Page 25 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—List/Sale Price Ratios NABOR Multi-Family(All Naples& Marco Island) Condominiums,villas and townhouses had Close Price to List Price Ratios of 100% by the end of 2022, as evidenced by the following chart. 2021 ratios were at 98.9%and rose to 100%for 2022 illustrating the competitive market for buyers in 2022. Sale Price? List Price Ratios fit Search Chart Data Primary• Year Close price to ast Price Ratto 2013 95,3% 2019 95,7°,•0 2020 96.1% 2021 98.9% 2022 100.0% 2023 97.4% Exa:rt5_ CS' Time frame 's from Jan 2018 to Jun 2023 Geo Area (Desc) is :n this list(dick to view) Building Design is one of'Low Rise (1-3) , 'Mid Rise (4-7)', High Rise (8+) . 'V, la Attached', 'Villa Detached', 'Townhouse' Results calculated from 36,547 .,st,rgs 26 Page 26 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Marketing Time NABOR Single Family(All Naples & Marco Island) Marketing times in terms of days to sell remained relatively low for single family homes in 2022. The chart below indicates single family homes were only on the market for 12 days in 2022. 2021 indicated the days to sell as 10 days. This data from the past two years reinforces the competitive nature of the market for buyers. DOM vs List Price Median Searui rt Da:.+ Pnmary Yea, Days to Sell, Medan ust Prrce, ?dethan 2018 58 $495,000 2019 68 $495,000 2020 48 5548,950 2021 10 $689,000 2022 12 $870,000 2023 32 S978,900 Export as CSV Time frame s from Jar 2018 to Jun 2023 Geo Area (Desc) •s n this list(click to view) Building Design is Single =amity' calculates --am appr:.. date =7.000 listings NOTE: This chart is not Consecutive DOM 27 Page 27 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—Marketing Time NABOR Multi-Family(All Naples & Marco Island) Marketing times for condominiums,villas and townhouses were indicated below. In 2021 they were 12 days; and then fell to 7 days in 2022. Again,this data reinforces the competitive nature of the market for buyers; and in turn was a factor for the increase in median sale prices this year. DOM vs List Price Median - Search Chart Data Primary Year 'says to Sell, Mena~ List Price, Median 2018 €2 $299,000 2019 69 $299,000 2020 56 $310;847 2021 12 $379,900 2022 7 $499.000 2023 23 $564,900 644 Export as CSV Time frame os from Jan 2018 to Jun 2023 Geo Area (Desc) ,s on th,s list(c!ck to-view) Building Design is one of'Low Rise (1-3 i , 'Mod Rase (4-7)', High Rise(8+)', 'Villa Attached', 'V 'a Detached', 'Townhouse' Results ca _. ated from apprcx-nate 49,000 listings NOTE: This chart is not Consecutive DOM 28 Page 28 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis-2023 Trending (Florida Inflation and Migration) Data from the latest Consumer Price Index in July, 2023 indicates Florida has the highest inflation rate in the country. Some metropolitan areas in Florida have a CPI as high as 9%,well over the national average of 4%. The driving factor for the inflation in Florida is increased housing costs due to the influx of migration into the state (post pandemic). Below is a portion of this article. Florida Has Highest Inflation Rate In Country, According To Latest CPI The Constauer Price Index report released on Monday shows Florida's inflation rate has stirl)assed other states due to hot Nit rg deiizands Patch.combyD'PzinLownwre White,Julio,�o FLORIDA—Floridians might have noticed their wallets are a lot lighterfollov+ing a trip to the grocery store. The ConsumerPrice Index released Monday indicated that Floridahas the highest inflation rate in the country With prices in the MIiani.Fort Lauderdale and West Palm Beach area and theTarma.St.Petersburg and Clearwater area rising the fastest Economists pointto Florida's record-high housing costs as the reason for the rising inflation rate with the Miani,Fort Lauderdale and West Palm Beach area having the highest inflation rate of any Florida metro area at 9 percent over the last 12 months and the Tanga.St Petersburg Clearwater area reporting a 7.3 percent in the past t2 months ending in May.mating it the third-highest inflation rate in the country. The national average,according to the U.S.Bureau of Labor Statistics,is 4.0 percent The driving facto rfo r the ranking boils down to rising housing costs resulting from an influx of residents moved to the state following the pandemic.sung better weather and lower taxes. 'The lack of developable land is causing a slowdown in the development of new homes,keeping the residential inventory lo wand putting upward pressure on home prices: said Noah Brealttone.CEO of BTI Partners,a real estate investment and development firmbased in Fort Lauderdale.-The challenge facing ho me builders is the inability to carry too rnchland for future homes.as it can often take two to four years to readvthe land for development Carrying that amount of land on their balance sheet can be viewed as a riskbyWall Street' As a result Flo Ada s residential real estate has grown were experts ive avid limited supply.high demand and rising property ins trance costs. Between July 2021 and July 2022.domestic immigration to Florida grew faster than any other state in the country.according to the latest estimates from the Census Bureau. And since housing costs account for almost a third of the CPI,a sudden increase in population is a major influence on the CPI,say experts. Building new homes to satisfy the stews increased demands has also been hampered by inflation and supply issues,both of which have raised home prices. While the price of a new home prior to thepandenic averaged S39o,o0o in Florida.that price rose 4o percent to 560.00o bythe end of 2022. 29 Page 29 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis-2023 Trending (Building Activity and Permitting) The trend for total residential units permitted in all of Collier County saw a 26.1%decrease for the 1st quarter of 2023 over the previous 12-month period. New construction had begun to slow in mid-2022 from the frantic pace of 2021; and then was slowed even further with the landfall of Hurricane Ian. Below is an excerpt from the LSI report. The graphs in this section show the history of issued permits for single-family detached,single-family attached,and multi-family products in Collier County.All product types are important when viewed in terms of the overall health of the real estate market. Collier County saw a total of 2,440 single-family detached permits issued over the past 12 months, ending on March 31, 2023. This was a 26.1% decrease over the previous 12-month period. The permit level is expected to remain flat over the next 12 months from the current level. (:Quiet County Single F amity Detached Issued Permits Per Month NY 400 350 1 if,,s4 300 lilil !I 2.— 11. I 250 I' 1 . till j 1l ► i II • I i 150 ,1r ji 4100 50 n N !7 == �O pp I+ O � N Pl � 1D O w q Ol P N !") $ $ $ a $ e `s 1 $ n N 2 $ $ � �i e E $ � $ 7i � � $ $ w e a a a a a a a a a a a a a ; a a 2 a a a a s a a a Soner.Collor County Community oev- 30 Page 30 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 The trend for total residential units permitted in all of Collier County municipalities combined (cities of Naples and Marco Island) saw a 22.8%decrease for the 1st quarter of 2023 over the previous 12-month period. Below is an excerpt from the LSI report. The following graph shows the trend for total residential units permitted in all of Collier County municipalities combined. Figures from the City of Naples and Marco Island are included in the graph. A total of 5,216 residential units were permitted across all product types over the past 12 months, ending on March 31,2023.This was a 22.8%decrease over the previous 12-month period. Looking forward, we believe the residential permit issuance in Collier County to be flat over the next 12 months, Collier total Residential Units Permitted(Issued) 050 noo E50 eoo 750 650 BOO r i ' BOOs� 560 1 4rm �,� 350 250 tittorl „, ,5o tho • )' sn o 0 4 6 C ' 04 In V O 0 = O O N lV N Sauce-Collier Cowry Community Dry. 31 Page 31 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Market Analysis—2023 Trending (Real Estate Activity) In a Naples Daily News Article dated April 3rd, 2023, NABOR(Naples Area Board of Realtors) statistics were referenced. They indicate the Median Closed Price of properties in Collier County continued to increase. The figures are shown below and indicate a 9%increase for median prices in February 2023 ($600,000)when compared to February 2022 ($550,000). The early 2023 data also indicates significant increases in the overall inventory and days on the market, but decreases in overall pending and closed sales. The number of new listings remained relatively stable from a year ago. NAPLES AREA REAL ESTATE ACTIVITY , NABOB i etm,ary 2023 compared with February 2022(percent reporting using rounded figures) hthOLLS+..Bohm.)of tkAlt0151 OVERALL INVENTORY OVERALL PENDING SALES, MEDIAN CLOSED PRICE 11311,t0 S6O1 I l i 111111111111111. -2 835 . 19% ' .. 117% ,. 4... .--- NEW LISTINGS OVERALL CLOSED SALES DAYS ON MARKET SOLD ! • • i V .i55 682 wr► l 174r6 1129% 11 in the Know February 2023 real estate data for to Naples Area Board of Rea~;;rs 32 Page 32 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 NABOR Market Watch -May 2023 The NABOR Market Watch data below indicates increases in the median sale prices for single family and condominiums in May, 2023;with annual increases for single family at 12.1%and condominiums at 17.5%. Overall Median Closed Price fliNABOR NAPLE%AREA SOAR()OF REALTORS' May 'fewt0 Dale .w w*o...r aroma. rr.onlen.. mak Jun 2022 S749.450 •21.9% 5490.000 •44.5% p40.01/2 MePCO Jul-2022 5725.000 •18.9% S428.500 •22.4% Aug-2022 $715 835 •23 3% 9450 195 •32.6% MUM MIAS 7Re9.4b mu. Sop-2022 S685.000 •11.4% S443.260 •24.9% *� Oct-2022 5756 953 •212% 6439 000 •18.6% swam Nov-2022 5802 000 •29.4% 5450.000 •20.0% 94eeo**Ewes Dec-2022 4730.000 •A1% 5459.500 •13.5% 2M M0 m7.9H Jan-2023 3715000 .6.1% 6482.500 .13.5% F90.2023 S722.500 •10.2% 9494 000 •16.2% M6.-2023 S726.000 -1.9% 5490000 •5.4% Apr-2023 $820.000 •25% 5525 000 •14.1% •3109%•2119% .93% •250%•40.1* 0.0% •394%•11.11% 0.0% •1A2%•tlr •0.1% May4023 $782,950 -8.6% •4 9A00 0.0% 2021 2022 - _. 2C2' 2022 2023 2021 2023 2021 20:t 2013 „ - Sint*Fem4Y Condo Souk rainy Cods Overall Median Closed Price by Month • 5«1W*cr.y1, -Aids 1 _..A 2000 000 0:0.021 S400.000 1200.000 10 1.2006 1-2008 12007 1.2000 1.2000 1.2010 1-2011 1-2012 1.2013 1.2014 1.2015 1.2016 1-2017 1-2019 14010 1.2020 1.2021 1.2502 1.2023 33 Page 33 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 In a Naples Daily News Business Section Article dated October 2, 2023,statistics were shown from the tables below. They indicate the August 2023 median closed price of single-family properties in Collier County at$732,000. This is 76% higher than the statewide median of$415,000 in Florida. The Year-to- Date median closed price is$800,000,or 95% higher than the statewide median price of$410,000. Both median prices are the highest in all Florida metropolitan statistical areas. s•Ingle family ' lased Sales and Median Sale Paces ' atewide by Metropolitan Statistical Area" tialrirt,,Realtors Intuit 2023 *ifF+l Side/Iktropetvo Stab IAIN rift Who SYe 77r% rR S W1r Sake IN Y C4etl'bie Pet* Catt.3141 65Ye1 t Prre Chl Stilt AI Fbn64 22.917 .7.9% $415,000 2.0% 1E0,470 •14.2% 5410 000 13% Cue Catal-Fori1RSA1,169 0 3% 3405.370 16% 9.600 .11.0% 5429,000 .14% :4eSM1IiY-flirt Wales lN[f-OeIO MSA 527 -17.5% 5428,450 1-2% 4,725 25.6% 5/15.000 -2.3% 0460.a-0491464 both YSA 1,037 -14.0% 5351.990 -0-3% 6341 42.6% 53520911 11% :anezuw VS? 232 .293% 5355.900 1 7% 2.062 •15.9% 5354.990 33% Ilmosalse its ISA 211 -9.1% 5188246 IS% 2497 -E-5% S275,399 -26% 1.983 -4.3% 5316.995 -13% 15.116 -15.3% 5115,000 -0.3% t4leile4-Wror%illsNU1,143 4,4% 5376000 -1.2% 6 643 13.3% S331.445 0 1% 163M1-344 l4udetrale-sent?vs Bows WA 3,175 -41% 5607.500 63% 25 713 -lfl 1% S590.000 5 4% lIpiew1orkelee-11102tsi1 ABA402 6.1% $732.000 -30% 3,417 -14.0% 5100.000 1.9% tbrtr fi*-Se741Y4&•10!(MS'IISA 2261 01% 5520.190 4.0% 10.464 -5.3% 5515,000 21% O<1b MSA 131 16.1% 521S.790 1.9% 5.92% -0.6% 5215.000 1,1% 0r+a6dd4l.ss:mntee-San<atl 161 2.547 -12.9% 5434,075 2.1% 24279 -163% 5430.000 2 6% � i-11ilk M1 -7.01 $366.000 -1.616 6,102 -10.3% S358,540 0 7% 'aroma:tv lE1 403 -15.9% 5374,0E0 1.6% 3.029 -156% S369.900 57% ?ea5a6614-Ferr1P4u-611o1 t61 733 -224% 5330000 0.0% 6,132 -115% 5325.000 -0.6% Pon St 14v 1Cv1 669 -9.1% 5415.690 19% 5.35E .14 1% 5405.000 13% Paula C4etatLSA 426 -9.0% 5371300 -47% 1192 -112% 5379,900 -2.3% _0.14_..., 5 re10 Dn<3NSA 203 -27.0% 5375,000 1 1% 1.629 ,16.0% 5395000 4.6% Sang MU 14% -14% 52110,0[0 12.0% 1117 -120% 5265,000 60% . f44kfsee 161124 -1110% 5322.12E 2.3% I.557 -20.9% 5321.330 4.3% 13.e-AFWnstivE-Caearsow ESA 3,54E -.1% $419,995 4.0% 26,101 -111% 5402295 08% .•r,,.•.,,., we.n.,,aa earn dal e..!:NOM.. 01 Mao taiA 117 -2.5% 5360 000 -2.6% 9111 2 5% 5370.000 -3.9% Sole Coro •4 Mar..[d.a..Liam Amu jt647..LtW agate n we.u1•1111.a.1...._,.., • . ✓.. . .n6W pAillaalium vmderfq W.wOetas,mUI MS.,adr..wod 41I6.II1 LUG..0 no...y.h..r 4,.&AO, Mad.14w.1wSa ilL.0 MEM eirIlLiala pra.4fimit.06.i.c.uY...OIy.M„s.tM..•,,r.h uun.....a4•11.w.16..r..,4,a W no so.4 rho.5-...• - Wu.n.arWau11.111 Sepro4r11 6L.%..h.r.!Wait RI rluu .Gaol.:.uu 34 Page 34 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Below are the statistics for Townhouse and Condo Market from the Florida Realtors data mentioned in the news article. Again, both the August 2023 ($499,000) and Year-to-Date ($505,000) Median Sale Prices in Collier County were significantly higher than the statewide median prices of$324,000 and $320,000 respectively. Townhouse and Condo Market Sates Activity-August 2023 Closed Sales and Median Sale Pnces Statewide by Metropolitan Statistical Area; Flur IdaRealtors Alet11>a 2023 1s4: oats State r Ge rop0141n Statatlal ins rh% Mamas sale tor% Yr'I% Mca,ar, y, % Clow Sales C11Q. .'Ke pg Cloud Slips C81 '..:c C1Z. SI3t!01 F10(118 9,279 •7.2% 5324,000 6.2% 74,599 20.6% 5320,000 4.9% CaM Catl-Fat Yrets NSA451 -1.3% 5345.000 7.8% 3.996 -20.1% 5339,000 3.4% :Ie17rMW-Fort paRCf 9nc3-Oestr MSA 103 -29.9% 5560.000 -2.6% 1.055 -39.6% 5548,50D 10 8% Oeeon4-045tona 8ex3Or81an8 Ord 1t3A 272 -6,5% 5315.000 •11% 1,996 -23.2% S310.000 0 6% L/.nesV41e MSA 69 -6.8% 6187.500 6.5% 502 -2 7.6% 5186.000 9 4% nan osaua Sprees t45A 16 -200% 5162.502 -12.2% 99 43.6% 5192,000 32% U:asnnviile MSA 465 -97% 52115.00D 80% 4.065 •14% 5283.500 7.0% I]Wa66-WINK FYYM MA 133 211% 5275,000 13.6% 966 -0.2% 5255.000 /1% Kam.-tort Lau^F•'.alr N•511sr&r.`415A 3.528 •11.6% 5130.000 6OW I3.214 .269% 5325.00C 48% ha.Mes•wnloiake Marta Istan,^.1854 172 -0.1% 5499.000 6.2% 3.571 419.6% S505,002 63% %xlh Per•Sarasota.8raUstx MSa 521 -3.5% 5170.000 2.1% 4.720 -10.1% 5383.000 31% Osah 6.14A 65 3.2% 5209.900 30.0% 419 -9-1% 5205.000 111% Orlando 1C15161014.S3M3cd MS2. 147 -14.3% 5110.002 10.1% 6,299 -22.3% 5100,000 12.11% Pane Bar-WiOoonr-TdusrdM M5A 239 2.1% 5339,900 12.7% 1.731 -121% 5249.250 7.1% Parkhill Car MSa 124 -4.6% 5462 450 9 5% 932 -34,2% S435 000 2.4% PKIsiCpH-farr7 PaII•81911�S1 122 18.4% S40S,000 22.7% 703 -24.5% 5420.000 15.1% Pat St fort MSA 206 20.5% 5315,162 8 7% 1.501 -9.7% 5299.000 8 5% Punta Gonto USA 83 -2.4% 5240.000 22.6% 675 -24.8% 5318.750 12.6% Se6astiar-V1ra Beath 115A 69 -28% 5257.000 14.2% 707 8.9% 5261,000 19.6% Senna%SA 17 '34.6% 5161,500 91% 168 -18.0% 5177.000 22.1% •aGahas;ee MS4 93 -26.2% 5185.000 13.5% 622 -32.3% 5176.500 17.7% tames- Peters6oI,Ci8l mIts,MSA 1,311 -0.9% 1299.900 a 1% 10.862 -10.5% 5295.000 5.7% 9%'6114es 554 • 41 323% 5230000 -13.4% 255 -19.3% 5105.0013 -7.1% •A Mat.fwvu 11d44u,1 Aa a,MSAl u YeaC aS w to .rMa.Wa laSl.q..Ws.r..440 at 1.N a AM Jy.M a.K.n au r.43 tA.p4,OLM.a.:sawn ta W..e.>. 1741!111L...ar•rd A Ile rt Ida:f%magma*axd 1...I4., 1`..dwaal In Plnnw IL.11T.1641:w4s.u.,..n.L.d e.rh..a....4. wr..n Sam a.,a..,iau.3....wa.1 N-.IRS weds..S.Lit Is.1 W-..a... In conclusion, Collier County median closed prices were still rising in early 2023 and the trend continued into summer. With inventory low and demand still strong, median closed prices in August 2023 for Year- to-Date were+1.9%for single-family and +6.3%for townhouse and condo markets per the above statistics. 35 Page 35 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 2022 (Calendar Year) Building Cost Study For 2023 Tax Roll Our office conducts a Building Cost Study each year. It involves surveying the local builders, contractors and developers along with national building cost indexes. The following is a summary from our study. Local Builder Survey—Varying construction costs increased by an average of 23%in 2022. Some costs were down/decreasing by year end and construction costs are expected to slow down in 2023. Labor is still tight and Hurricane Ian increased pressure on an already strained construction market. National and Regional Sources—Marshall Valuation Services indicated roughly 10% residential increases between December 2021 to December 2022. Commercial increases varied depending on property type from 7%-18%. RS Means Cost Provider-indicated an average increase of 13.12%from 1Q 2021 to 4Q 2021 for 3 Florida cities. Turner Construction Company—reflected an 8%year-over-year increase for non-residential building construction. National Association of Home Builders(NAHB)—an 8.3%average increase for residential construction. US Bureau of Labor Statistics—increase of 6.2% year-over-year from 2021 to 2022. Cost Study—Summary and Conclusion Local builders are a reliable and credible source of construction cost increases or decreases; and are reporting cost increases from 11%-50%with an average of+23%. National cost sources report increases from 6%-18%, averaging 10%. Our conclusion that costs for all quality levels of residential and commercial construction increased approximately 10%. This considers increased material costs for some categories of materials,the shortage of skilled and general laborers,the effects of Hurricane Ian, some supply chain shortages, and general inflation in 2022. First Quarter 2023 Cost Trend In the LSI Companies Market Trends Q1 2023 Report, building material costs have gone up in 4 of the 8 categories included. Diesel Fuel prices led the way with a reported 24.1% increase. Gypsum Products, Ready-Mixed Concrete and Paving Mixtures categories all showed gains of 10%to 12.5%. Categories showing reductions included Aluminum Mill Shapes, Copper and Brass Mill Shapes,Steel Mill Products, and Lumber& Plywood; with Lumber and Plywood showing the biggest decrease at-30.9% . Overall, all eight categories of materials were decreased from 2021-2022 with an aggregate-15.90% decrease in the first quarter 2023. 36 Page 36 of 37 Received On: 10/18/2023 9:26:56 AM PAO Evidence Petition No:2023-00686 Conclusion The evidence for the 2022 residential real estate market is again overwhelming. Property values were beginning to rise in late 2020 and continued on a rapid increase to the end of 2021. Values continued to climb in early 2022,then slowed with summer and then Hurricane Ian. By the end of the year, low inventory again created a seller's market and property values were indicating increases for 2022 across all property types. Many factors have affected migration into Southwest Florida and Collier County. These factors created the high demand for existing homes and new construction they we are currently experiencing. To name a few,they include: ➢ Florida was considered less restrictive during the pandemic with more businesses open, no long- term lockdowns, and warm weather allowing for more outdoor activities. ➢ Work-from-home initiatives which brought residents seeking a fairer climate ➢ Baby Boomer retirees ➢ Flight from taxation heavy states Data provided by the Naples Area Board of Realtors and LSI Companies of Southwest Florida indicate median sale price increases ranging from 21.8%to 35%in 2022. Collier County Property Appraiser's office data indicates approximately a 3.42%per month (median price) increase in 2022. The trend appears to be continuing into the first quarter of 2023. We would conclude a Market Conditions(or time)Adjustment from 1.5%to 2%increase per month for the 2022 calendar year,which is well supported and within the range provided by the sources in this report. It should be noted that this figure represents the entire county. Individual neighborhoods and submarkets may vary dependent on the statistical analysis within their areas. These sub-markets could indicate a higher percentage than presented above. 37 Page 37 of 37 Received On:9/8/2023 12:25:20 PM Petition Petition No:2023-00686 DR-486 R. 01/23 : PETITION TO THE VALUE ADJUSTMENT BOARD Rule 12D-16.002 REQUEST FOR HEARING F.A.C. Eff.01/23 FLORIDA Section 194.011, Florida Statutes Page 1 of 3 You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. For portability of homestead assessment difference, use the Petition to the Value Adjustment Board—Transfer of Homestead Assessment Difference—Request for Hearing Form (DR-486PORT). For deferral or penalties, use the Petition to the Value Adjustment Board—Tax Deferral or Penalties—Request for Hearing Form (DR-486DP). Forms are incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code. Petition# 2023-00686 County Collier Tax year 2023 Date received 09/08/2023 PART 1. Taxpayer Information Taxpayer name FRENCH, GLENN EUGENE Representative Mailing address 7000 PEACHTREE DUNWOODY RD#7 Parcel ID and 12734640009/1850 CRAYTON RD for notices ATLANTA, GA 30328 physical address or TPP account# Phone 4043764236 Email GLENNF@200000NCRETE.COM The standard way to receive information is by US mail. If possible, I prefer to receive information by 0 email El fax. ❑ I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. El I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence.The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Type of Property 0 Res. 1-4 units El Industrial and miscellaneous El High-water recharge El Historic,commercial or nonprofit El Commercial ❑ Res.5+units ❑Agricultural or dassified use El Vacant lots and acreage ❑Business machinery,equipment PART 2. Reason for Petition Check one. If more than one, file a separate petition. ❑x Real property value El Denial of exemption Select or enter type: El Denial of classification El Parent/grandparent reduction El Denial for late filing of exemption or classification El Property was not substantially complete on January 1 (Include a date-stamped copy of application.) ❑Tangible personal property value(You must have timely filed a ❑ Qualifying improvement(s. 193.1555(5),F.S.)or change of return required by s.193.052. (s.194.034,F.S.)) ownership or control(s. 193.155(3), 193.1554(5),or ,193.1555 5 CI Refund of taxes for catastrophic event ) F.S.) El Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser's determination that they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.) 30 Enter the time(in minutes)you think you need to present your case. Most hearings take 15 minutes.The VAB is not bound by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire group. x❑ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer's written authorization or power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.). Please complete one of the signatures below. Received On:9/8/2023 12:25:20 PM Petition Petition No:2023-00686 DR-486 R. 01/23 Page 2 of 3 PART 3. Taxpayer Signature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. ❑ I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. GLENN FRENCH GLENN FRENCH 09/08/2023 Signature,taxpayer Print name Date PART 4. Employee, Attorney, or Licensed Professional Signature Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed representatives. I am (check any box that applies): ❑ An employee of (taxpayer or an affiliated entity). ❑ A Florida Bar licensed attorney(Florida Bar number ). ❑ A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). ❑ A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). ❑ A Florida certified public accountant licensed under Chapter 473, Florida Statutes(license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representative not listed in part 4 above. ❑ I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND(check one) ❑ Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the taxpayer's authorized signature OR❑ the taxpayer's authorized signature is in part 3 of this form. ❑ I am an uncompensated representative filing this petition AND (check one) ❑ the taxpayer's authorization is attached OR ❑ the taxpayer's authorized signature is in part 3 of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date Received On:9/8/2023 12:25:20 PM Petition No:2023-00686 INFORMATION FOR THE TAXPAYER DR-486 R.01/23 Keep this information for your files. Do not return this page to the VAB clerk. Page 3 of 3 Informal Conference with Property Appraiser investigated, and responded to or rebutted in the time You have the right to an informal conference with the frame remaining before the hearing. These property appraiser. This conference is not required requirements are more specifically described in subsection (8) of this rule and in paragraphs 12D- and does not change your filing due date. You can 9.025(4)(a) and (f), F.A.C. present facts that support your claim and the property If you provide this evidence and make a written appraiser can present facts that support the request for the property appraiser's evidence, the assessment. To request a conference, contact your property appraiser must give you his or her evidence county property appraiser. at least seven days before the hearing. At the hearing, you have the right to have witnesses PART 1. Taxpayer Information sworn. If you will not attend the hearing but would like your evidence considered, you must submit two copies of ADDITIONAL INFORMATION your evidence to the VAB clerk before the hearing. Required Partial Payment of Taxes (Section The property appraiser may respond or object to your 194.014, F.S.) evidence. The ruling will occur under the same statutory guidelines as if you were present. You are required to make a partial payment of taxes if The information in this section will be used by the VAB you have a VAB petition pending on or after the clerk to contact you regarding this petition. payment delinquency date (normally April 1, following the assessment year under review). If the required PART 2. Petition Information and Hearing partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to Provide the time you think you will need on page 1.The make a partial payment before the delinquency date is VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your Exchange of Evidence Rule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date. F.A.C.: (1)(a)1. At least 15 days before a petition hearing, You should be aware that even if a special magistrate's the petitioner shall provide to the property appraiser a recommended decision has been issued, a partial list of evidence to be presented at the hearing, a payment is still required before the delinquency date.A summary of evidence to be presented by witnesses, special magistrate's recommended decision is not a and copies of all documentation to be presented at the final decision of the VAB. A partial payment is not hearing. required only if the VAB makes a final decision on your 2. To calculate the fifteen (15) days, the petitioner petition before April 1. The payment amount depends shall use calendar days and shall not include the day on the type of petition filed on the property. The partial of the hearing in the calculation, and shall count payment requirements are summarized below. backwards from the day of the hearing. The last day of Value Appeals: the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period For petitions on the value of property and shall run until the end of the next previous day that is portability, the payment must include: neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and (b) A petitioner's noncompliance with paragraph * A partial payment of at least 75 percent of (1)(a) does not affect the petitioner's right to receive a the ad valorem taxes, copy of the current property record card from the * Less applicable discounts under s. 197.162, property appraiser as described in s. 194.032(2)(a), F.S. F.S. (c) A petitioner's noncompliance with paragraph Other Assessment Appeals: (1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the However, under s. 194.034(1)(h), F.S., if the property property was not substantially complete on appraiser asks in writing for specific evidence before January 1, the payment must include: the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to • All of the non-ad valorem assessments,and provide it to the property appraiser a reasonable time • The amount of the ad valorem taxes the before the hearing, the evidence cannot be presented taxpayer admits in good faith to owe, by the petitioner or accepted for consideration by the • Less applicable discounts under s. 197.162, board or special magistrate. Reasonableness shall be F.S. determined by whether the material can be reviewed, Received On:9/8/2023 12:25:20 PM Petition Petition No:2023-00686 Dates I will not be able to attend: 09/08/2023, 09/09/2023, 09/10/2023, 09/11/2023, 09/12/2023, 09/13/2023, 09/14/2023, 09/15/2023, 09/16/2023, 09/17/2023, 09/18/2023, 09/19/2023, 09/20/2023, 09/21/2023, 09/22/2023, 09/23/2023, 09/24/2023, 09/25/2023, 09/26/2023, 09/27/2023, 09/28/2023, 09/29/2023, 09/30/2023, 10/01/2023, 10/02/2023, 10/03/2023, 10/04/2023, 10/05/2023, 10/06/2023, 10/07/2023, 10/08/2023, 10/09/2023, 10/10/2023, 10/11/2023, 10/12/2023, 10/28/2023, 10/29/2023, 10/30/2023, 10/31/2023, 11/21/2023, 11/22/2023, 11/23/2023, 11/24/2023, 11/25/2023, 11/28/2023, 11/29/2023, 11/30/2023, 12/01/2023, 12/02/2023, 12/03/2023, 12/04/2023 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 Hello Jeep, As discussed,we have formed a large and growing group of non-homesteaded property owners in the Moorings that strongly disagree with the large(60%)increase in land valuations that you are attempting to inflict on us this year. We believe that land values have changed little year over year. We are particularly concerned that such an increase would be applied in the aftermath of such a disaster that Ian wrought on so many Moorings properties owners in 2022. I am a realtor, multiple property owner and am,therefore, quite in touch with valuations in our area. Attached are two tables to demonstrate the value of similar properties in the area. Table 1 shows all reported MLS "teardown"sales in the NA-5 real estate area (essentially Coquina Sands,the Moorings and Park Shore)from 1/1/2022-10/1/2022. Table 2 shows the same information after the hurricane, from 10/1/2022 thru 1/10/2023 in the same area. The second table demonstrates a price drop after the hurricane. Both these tables represent the valuations of all clear"teardowns" which I define as homes under 2000 sq ft in size and built before 1980. As you can see,the median teardown price, prior to reduction for cost of sales,was 2,110,000. After applying the traditional fifteen percent cost of sales adjustment, that would set the value of our property, 1927 Crayton Road,to$1,793,000 which is a slight increase to last year's value of 1,698,000 and arguably still high. The property appraiser may try to include the only two reported lot sales in the area: 1985 Crayton Road ($3.5M, 3/16/22)and 3396 Crayton Road ($3.45M, 5/12/22) as comps which would be unfair and inaccurate as both those properties were sold with very expensive architectural plans and permits and therefore neither properties would qualify as a comp because of the additional value involved. I spoke to Rex Miller who was the sales agent on both properties and he confirmed this information. Additionally, if you compare those two sales, the lots were nearly identical in size and the sales prices were nearly identical as well which clearly shows that the false North to South bias that the property appraiser has applied to their numbers is completely unjustified and inaccurate. Any price variations tend East/West(due to proximity to the beach) not so much North/South in the NA-5 area. We would prefer to have you make the above-mentioned adjustments to land values for Moorings properties, meaning either flat to last year or a minor increase of say 5%,and save everyone a lot of grief. Regards, Carl Suarez Page 1 of 13 Received On: 11J8/20 3 3:3$57 PM Petitioners Evidence Petition No:2023-0 68 J3 U U e3 S W G O 11M p A U U E 3 5 ■ _ ; 2 I � � k ■ � ! 2 k 0 § E 2 8.0$1e8_08MtO$O ! } § § § ! § § « G - - k § z § § z Z E ! g § § E § 3 i $ K i 3 eIA th e ` 7 ri k 2 2 § 2 • $ § � § ( »/ 51812 g a !& . gan / | § ! k § § § § • ■ 7 ° ! § ■ ■ : > § § - © - - - k ; ° ■ s M 2 S_ ° ■ g # ■ ; E ! I 2 | ! 1 k! 1 1 § 1 | i9 | ■ sl ! $J ! 1 .4 ! ! o 2 c-6 S2 / 2 ) �` Mt $ / % '0 2 k § § k k Q ` K 2 ! B } ) § ■ _ - _ \ 4 z } �0 _ - ® - § • , � k \ � �� " ri I''At • e $ W 000 ■ //2ƒ9I ngnnnnn m e u & & ■e $!lftf2| 0 0 0 O O O o 0 2§t°2;!! !]-2g:22Z z rn Page 2 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 ieuueosweo q ,M pauut o a Si 4 N aas o 1 '. aa45. an g I g C S g g s p (V N Pa S §V in in at LA1gg in an 3 3 ii z 3 z z I z Z a tEa s a s s s iiiitil r 0 yy�� 0[ �y y� N .z( K 0 y1 y az z N N Z r z N N 119/� t 0 ♦J z 1. W Y z z 1 a 8gOgil8 Sa � S vu�nl�in TJ1 S i S - J) i� E E E. F4 1 s E. Y6 W PI PI 6 n wl o 0 0 0 0 0 0 \ a g a o 0 0 � ) 3 aN M rev 2 s : a W — E U_ s Pi P ! P i c Y RIP 22132 xa; � $e 5 7 3. 3 5 5 5 0 `-f g � Ws` 5, R g �. g gY °J i g S n = i g IA g c a m " § " N n N F xIv 0 4 2 8 c in an N N .e V N N N JIJU II$ I gh H N O 0 - DOaaaaa iiiI •a ® e ®tee® m- go —" z till EU Ell ®®®® V I a VDgo;o § o0000000 ;sa.3ra@ = viwgS gp Page 3 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 Glenn French From: Carl Suarez <csuarez479@gmail.com> Sent: Friday. September 1, 2023 6:50 PM To: Jeep Quinby; Susan L Suarez; Glenn French; Susan Piekenbrock; Susan Hay; Nicolas Chater; Ed Kraus; Linda Black; Cliff Holland Subject: Fwd: Qualified Land Sales 09012023.xlsx Attachments: Qualified Land Sales 09012023.xlsx Hi Jeep, Boy that was easy. 584 Banyan has a modern monster home on 1.5 lots so that one is gone. 3396 Crayton, 1985 Crayton both sold with permits and plans per the prior discussion. 527 Devils Ln is a double 1/2 lot on the lake, gone. 570 harbour lake and golf course, gone. The rest are inline with my prior lists about 2.25M before Ian 2.1M after. Additionally, please note 448 Devils Ln, 506 Neapolitan Ln, and 4286 Crayton all show that your north to south property devaluation bias is completely incorrect and looking at these numbers further show that the property sales values south of Harbour are actually less than the North. For example, 448 Devils Ln (sold for 2.5M, but you appraised it at$2.1M), 506 Neapolitian(sold for$2.9M,you appraised it at 2.45M),4236 Crayton Road (sold for$2.95M, but you appraised it at $2.5M). Counter to that information properties generally south of Harbour that sold on my list such as 620 Orchid Dr(sold for $2.2M, but you appraised it$2.65M), 625 Orchid (sold for$2.25M, but you appraised it at$2.65M). So how do you justify the higher land property values south of Harbour on Crayton when the property sales figures you provided tell the exact opposite story?? This once again shows that taking your two sales the median price of teardown sales in the fourth quarter at approximately$2.1M after applying the cost of sales discount the land values should be around $1.7M for properties on Crayton as has been done generally for the properties to the North of Harbour. In fact your number shows lots of other outrageous and random biases. Is someone rubbing the right shoulders or greasing the right palms to get such discounts? Like why is the property 1588 Mandarin (sold $1.42M,appraised at$876K)so dramatically discounted below its sales price. Why is 450 Wedge on your list that sold for$2,85M only appraised at$1.7M for the land that one is West of Crayton and south of Harbour?That guy must have some close friends in your office. Makes no sense. Carl Forwarded message From: Clyde c. Quinby<cquinbytcollierappraiser.com> Date: Fri, Sep 1, 2023 at 4:17 PM Subject: Qualified Land Sales 09012023.xlsx To: Carl Suarez<csuarez479(1 gmail.com> Carl, Per our discussion the above referenced attachment contains only the Qualified Vacant Sales in the subject neighborhoods. Page 4 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 Have a great long weekend and will talk on Tuesday morning. Jeep Carl W.Suarez Realtor c> Sun Realty 239-777-7100 2 Page 5 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No: 2023-00686 N 0 N m 01 m I, 0 N 00 Ln LD 'D I, 'O 'D m 01 .-1 LD In m 00 en N 1, N Ln d' I, V 03 Cr) CO O1 CO CO CO CO CO LD 1-1 01 00 LD 00 lD 01 LD co n o0 0 0 0 0 0 0 0 0 ri .-1 O O O O O O O O O O if) N 0 N V1 I, 0 O Q1 m .--1 O co 0 co O co tic) m 0 en m t 0 LO 4.0 N Lfl .-i 0 00 0 1D tl1 r1 CO V- N .--I N Ln 1n C'1 Q1 r-1 N N N In N Ql N Cn e-1 m tO lD u1 00 N 01 15 10 Ln m 1n CO 15 00 ri N LD o 00 cr V 01 00 co m ri 00 V1 1D co 0 r-1 CO -1 N m o0 N Ln In Ct O 01 ct N 01 N O O en L-1 01 01 co (0 N Ln ri ri N N N N N ri N N N N N N ri r♦ ri N cf' > t/) i/1• V} t/). In. V} to. 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V) V} V} V} V} V} VT 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 00. 00000000000000000 ri N O Lc; u1 N O M r-I N lD 0i O N O N: 1n 1� IN O N Ln O O O 0 Ui 01 Ln 00 Cr 0 Co 0 ul N LD 0 N in en in Ln Ln O ct N 00 N .-I 0o N 00 00 O r-1 N 15 In m M rr N r-I LD cT lD Ln m V m O LD ri ri r-1 r 1 ri -4 ri .-1 N ri ri .-1 r-I ri ri ri r♦ N r-1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ui u) 0 0 0 0 Ln O O O O u1 O O 1n O 0 O u1 In N N 0 0 Ln 0 N O Ui 0 0 N a O N Ol 01 in in on co LD Ol N Ln Ct 01 vi 00 in 10 m w N r-1 N N N m N N N ri N N m N N mi. N 1n en en '� V} V} in t/} V} tn. V} V} V} in. V} V} V} V} V} VT V} t/T t/} Ln Q V} to r I ri ri r1 ,1 a-1 ri 1-1 ri ri ri r-1 ri r-I r I c-I ri ri r 1 0 V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 w CC 0 Z Z Z CC cc CC O Z 0 0 CC cc cc cc 0 0 > 0 a' J J J 0 0 0 CC J cc cc 0 0 0 0 > cc J O O Z J '2, D O < a CC O O 1-0 J J J ((J� m w a V) J w m w a a' U fa' w Cn C g d 00 N Q Q' w c Z Z Z Z Z Lail 7 CJ tf of N r 0 LD CC -I U U m Op [Q en Q U Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No: 2023-00686 .1111101.1.11.10 From: Carl Suarez <csuarez479@gmail.com> Sent: Friday, September 22, 2023 6:21 PM To: Jeep Quinby; Susan L Suarez; Susan Hay; Susan Piekenbrock;Glenn French; Nicolas Chater Subject: Additional evidence for the VAB hearing Attachments: Vacant Land entitlements 93323.pdf Hello Jeep, I'm attaching the following additional evidence for the benefit of everyone in our group that have applied for a VAB appeal. I tried uploading this evidence and had an error. This evidence provides supplementary and I believe irrefutable evidence of the fact that the entitled lots need to be removed from any land value calculations. I'm not sure everyone listed is appealing, but I believe most are. Many if not most will likely be incorporating my evidence in their presentations. I don't want anyone to suffer for lack of evidence at the hearing which happened to me two years ago when I sent you evidence directly and it was lost in the shuffle. Since your systems appear to be backward and down frequently, would you please be kind enough to add this file to my evidence and anyone else who is listed on this email. If there is a particular IT person who we should contact for assistance with this matter. please let us know. Thank you. Best Regards, Carl Carl W. Suarez Realtor Sun Realty 239-777-7100 J Virus-free.www avast.com Page 7 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 Sme9 Searches A(imparted LOT)NASLOTS r Revised(Imported LOT)NASLOTS .+.rt) Criteria (ITJ Map EEO C C p Previous Next 1.6 of 6 Checked 0 All,None•�Page Single Une display 0:Na+ my:LOTS a: 25 v per page Qd (a} o Gel �ayy MLS a Stfy Ust puce Address Sub Cando 1 View Waterfront Desc Lot Fr Lot left elect Lot L Ants DON Sold Rice.(.Sad Dato4, C. ®NAO!®y r+�j210B181!S f7,300.000 771 ANDERSON DR PLACE Landscaped Area None 100 121 A 4 0.300 85 61,700,000 0a-10.2022 m®4 I U//r�s�� LI ®NAO!®a{�;�t vl3J]106477j 5 f2,695,000 SOBhEAPOLfiANLAI SNORE UndsnpedMs None 90 136 26 6 0.290 66 $2,500,000 01-07-2022 m04 E HAD! fil ©72200687]5 f7,f00,000 SOS ORCHID DR ADSUndscaptd aeta None 98 160 l 3 0.360 3 $3,069,000 0228.2022 m Q 41 ro 0 ®NA0!®O Ijb222009236 5 83,500,000 3395 CRAYTON RD MOORINGS None/Other None 131 136 K 9 0.380 23 $3,450000 03-16-2022 m©4 1/ Q gg NAO!®Q 222010291 S 13,500,000 550 RUDDER RD MOORINGS Landscaped Kea None 78 201 N 5 0.400 4 $3,475,000 04-08.2022 m 0 4 a ®NA0!ce O j]201547g 5 53,495,000 1985 CRAYTON RD MOORINGS Landscaped Area None 102 16D L 10 0.370 5S $3,500,000 05.12.2022 me 1 4. Status Is'Closed' ti Status Cenblmlal Search Data is 51/01/2022 to 17/31/2022 < Wate-hpnt YN Is no r• Geo Area(Dec)Is'NA05-Seagate Dr to Gate De Current Price N 100000. Ordered by Close Price,Sold Date,Stator,Current Price 4 Found 6 results In 0.13 secO,O,. C C 1, C (! Page 8 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 lir ... la P20 4; ! s lisp 1 oY a oy C nf^:. ro ` ice 33.E '-3_� F 0 dAl lee n n e2 <�. " 1 nQ �•�p ,iii a241, 8 t '2 r y s h3 :v�°o a8J li,-.1 .i ., 4 3 — 53 : 7 Ex a cc Sii ce ii; o a gi 4., :g g.;V 5� ; 5f5S`` g 8a e C 1 w dZ51§1 nn�.� o o u 11111 vu $ u'Jt.oJey p • u6ii 1i11nIfluI',,, I1U:11 ,ilit Iatx,Er;e,, 9 o ataE i , . __ �tyy -0. z o �" bC€v 8h v g 9 ?�7 Z - �.-- , i � e� S° my �'g i Mgr • 1' i� High E _ lift IA It:z» s » /)r 12 ;lin tL 4 , i oe a a a U w i_ ' ' yy, e q 6 I. c c 9 4in [ t 1Co "!a i oN e " p �H : y ] t t , 31 J . i 5 g`a2'3Lgi`vll 44; / Ii ! I Co %o < yQgoil�cH Page 9 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No: 2023-00686 a d ZO pia z z M C =a4 i _ ; 0 II .2 :» V c e n 3 s' /66 'i °t oll Rol ass 7; i 3a 3: 1 �35st I l��= a�9iab C. El P € o 4- a Ill ' liall T1W. 02 0:4 rtzr,, ti 3 I if 1 a E . 3A1 - % i ;.- o "u .. �bg ' - V.. :5<2 5555if fie' 8 : `S a. W ..... 1P: 1x - rt i 1k as El7i>ol33u'u iiiz2, tz ii3a 'c o .• v n [; C C .Y • z 8 G J 3 ±� S $ d)=S j� w i 0 0 5 uyo 0§,_— eta•� L! a T a 5 J e- J 3o0 u9n99ains9o_I7 _ �. V I!I4 CS �.. ", 1s' it a 1'2 h __1 `8 a Y §C" ��r tlqai 2 5, A .. ' a t e it god °y 3€ m F Lt �' S ?ae-:x . &14i M44,1g1 eiZ:Vq;t ,yyy �E i1 fib °1'1 ; S Y ioi`lJ a` Sah3ui .r2zi u� irtna��i0 pD 60 Og an oa gas tiz Page 10 of 13 Received On: 1198/20 3 3:3$57 PM Petitioners Evidence Petition Na 20 3-0068 u. \ . O C ) §)elii;7 ; ; ; / )\ }:: 7 ,kIII! \ [o .! \ r C A) � lib! Ai] ��2 C $ % q}� :!: '1hz hI ,III ig f 8h )` |7 § h k \ • Q ! °} a x. 4tlbl C 4 § ! fi 1!| ! t ' =i,g 222Z2 • yOI2 3!g . e. t ®|} Zg �� bb� : R � ��5 �| , 4", p| ; q3oo I" iv T:26! , }5 k 3 33 ` #\. £ C8 : 0 t# a 1/ 1-r o y. , lae » qi .-1 } 3 ! ! ■!!#§..�.s,a - {;|! |& } _ iih 0 x u_ z-i« K1 B 611g V ` v ' `!` `i f ƒ i| .in i( R !- | = 7, � � a� �| �} , a ~ Z � � ._/ + a4- ' / ! q O k III, V 74 \ - GJ ? , . ' # _ | iVie £ !/, 2A Lis 1!■ �} - Q i ■ ; _ « � x: - . � /z ■! . G 7 ; w ■ /� 2 o I b r , ! ƒ | Ott - | b!V| J2 - i / Eg a:| ! £@. i Ra 9 , _ / f 2 e!| ;!h-1- I /412!|! t PI: lii§ ''! s} l4; !| sll Rdn9z�q ql2 | !) # q# h ' \\ _ Page RJa Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 a Pa x x kii II PO Y 1 r: t z~ U � � ry o� .I E Na �i S N n n � }hi aj. liii ;14! s .1 ili 3 33 R 4 yya ��'pp� b.i ~!t II E C p 9 U f7 Eo" a u d Soo t fUUf A1 C E t`e� c ..r 4c 3,,c� o 8a;a$ ti g ii J See 3P:W II a17t a Q 8 ..cam ill 53.q irli .i, titii7 if, iC1<2 e a' - 5° n v �¢ .5 3E a s L�joie , r a c tit C a R{�:4.rl 1� 1 ;;g a ! i a !' 3 7A3i ° $ J 0 ; ;-; I,0 1 8 1'2 '9 )1't t W .L4 o 1. 1J g • < iB o $ i sa .0 e ? � < E \ s a _= . 1-0 , g . 0) . . ` P1. ,;,, il_E : itl +h fi;! ty8y ; iii � levi Ov M;i 1v1111.ez Page 12 of 13 Received On: 11/28/2023 3:38:57 PM Petitioners Evidence Petition No:2023-00686 SALEI 73 PARCEL ID ADDRESS UC DO SALE MAT TU MUP 'SATE 'IN ::fibi* •- . - -$• •, 9B 1 301 19135001059 5200 SEASHELL AVE 0 1 $2,000,000 11.671.00 $146.00 APR $171 1.120 5192 51,703,966 0.852 31 303 1650000200 771 ANDERSON DR 0 1 $1,700,000 12,072.00 5131.00 APR $141, 1.120 $158 $1,581,432 0.930 32 303 16008200003 4236 CRAYTON RD 0 1 52,950.000 16,200.00 5157.00 APR 5182 1.120 $204 52,543,400 0.862 33 303 16052480002 506 NEAPOLITAN LN 0 1 52,900,000 15,576.00 $157.00 FEB 5186 1.150 $214 52,445,432 0,843 34 303 16055520008 442 DEVILS LN 0 1 52,500,000 13,355.00 $157.00_ OCT 5187 1.030 $193 $2,096,735 0.839 35 303 16056120009 527 DEVILS LN 0 1 $3,500.000 13,507.00 5221,00 MAY $259 1.105 $286 52,985,147 0,853 1E 305 1283I720009 570 HARBOUR DR 0 1 $2.950,000 13,504.00 $185,00 JUN $218 1.090 $238 $2.498,240 0.847 19 305 12933040002 45D WEDGE DR 0 1 52,850,000 12,500.00 5139.00 JUN $228 1.090 5249 $1,737,500 0.610 20 305 12984040006 796 RIVIERA DR 0 1 52,625,000 21,004.00 5139.00 MAY $125 1.105 5138 52,919,556 1.112 21 305 12985360002 3011 REGATTA RD 0 1 51.925,000 16,453.00 $139.00 NOV $117_ 1.015 5119 52.286.967 1.188 22 305 12985560006 2990 LEEWARD IN 0 1 $2.200,000 14,791.00 $139.00 NOV 5149 1.01$ $151 52,055,949 0.935 23 305 13032480009 3280 CRAYTON RD 0 1 $2,500,000 14,857.00 $139.00 MAY $168 1.105 5186 $2,065,123 0.826 24 305 13032640001 3396 CRAYTON RD 0 1 $3,450,000 16,786.00 $139.00 MAR 5206 1.135 5233 52,333,254 0.676 25 305 13034160000 612 BINNACLE DR 0 1 $2,400.000 15,149.00 $139.00 JUL 5158 1.075 5170 52.105,711 0.877 26 305 13034240001 620 BINNACLE DR 0 1 $2.925,000 13,800.00 $139.00 MAY $212 1.105 5234 $1,918,200 0.656 27 305 13034600007 700 BINNACLE DR 0 1 52,100.000 14,292.00 $139.00 MAY $147 1.105 5162 51,986,588 0.946 28 305 13035720009 619 BINNACLE DR 0 1 52,850,000 13,800.00 $139.00 MAR $207 1.135 $234 $1,918,200 0.673 26 306 6232360004 584 BANYAN BLVD 0 1 55,500,000 20,857.00 $224.00 MAY $264 1.105 $291 $4.671,968 0.849 27 306 12783120004 1985 CRAYTON RD 0 1 53,500,000 16.075.00 5170.00 MAY $218 1.105 $241 $2,732,750 0.781 553.325.000 $44,586,118 0.836 Page 13 of 13 Received On: 11/28/2023 3:39:16 PM Petitioners Evidence Petition No:2023-00686 Glenn French From: Felix Esteban <felixesteban89@gmail.com> Sent: Wednesday, April 19, 2023 9:04 AM To: Glenn French Subject: Re: Invoice 040223 Hello Sr I need to pay On Sun,Apr 2,2023, 5:56 PM Felix Esteban<felixesteban89@'gmail.com>wrote: Invoice for new plantation 2 pallet of sod$1,100 9 calofilum trees 25g$3,150 2 fish tail fill grow 16ft$1,100 Transplant 2 silver palm$1,665 40 bags of mulch$240 27 large pole and green strap$675 6 bags of fertilizer$72 6 2x4x2 for stake$150 Total to pay$8,152 1 Page 1 of 5 Received On: 11/28/2023 3:39:16 PM Petitioners Evidence Petition No: 2023-00686 cialti AMERICAN OLEAN' PO°E"IN"" Effective: 03/06/23 Price Guaranteed Until: 03/31/23 MARAZZI I Ilil Ili I II Il!II'► 111111111 Quote Number:Q138859665 Quoted to: ERNIE VENTURA SSC: 368 SSC Naples, FL Customer Account Number:054100 368 2900 HORSESHOE DR S STE 700 PARADISE COAST HOME SERVICES NAPLES, FL, 34104-6127 3425 TOLEDO WAY 239-643-1823 NAPLES, FL 34105-2767 Phone: 239-354-7124 Fax: 239-643-2463 Job Name/Opportunity: NA Quote Comments: Product Description Quantity& UOM Unit Price Total Price SWIVEL 8MM MS PL PT43 PARADISE&THASSOS 50.88 SF $21.84 per SF $1,111.22 PT43SWIVELMSPL Additional Charges$0.00 Ordered 50.88 SF Line Total$1,111.22 Weight 4.11 LBS per SF(Total:209.12) 2 CBP PRISM GRT#641 COOL WHITE 17# 1.00 EA $38.95 per EA $38.95 9999575358 Additional Charges$0.00 Ordered 1.00 EA Line Total$38.95 Weight 17.00 LBS per EA(Total: 17.00) Subtotal: $1,150.17 Transportation and Energy Surcharge: 4.5% 51.75 Total Additional Charges: $0.00 County Tax(1.0%): $12.02 State Tax(6.0%): $72.11 TAXES(Total): $84.13 Grand Total: $1,286.05 Total Weight: 226.12 lbs Quoted By: HENRYPAT Email: Please note: Special Order items cannot be canceled or returned. The tax amount calculated is an estimate. All final taxes will be applied at the time of the order. Returns are subject to approval by the store manager. If approved, a minimum restock charge of 25%will be applied. To be eligible returns must be 5 boxes or more,within 30 days of purchase and in resellable condition. All installation products such as thinset and grouts are non-returnable. Page 2 of 5 1 of 2 Received On: 11/28/2023 3:39:16 PM Petitioners Evidence Petition No: 2023-00686 FERGUSONFERGUSON 93 0 LAREDONAVE.PRISES LLC#60 Omer To: Zach Herring FT MYERS,FL 33905-0000 Comments Phone: 239-332-4242 Fax. 239-332-7709 07:19:33 JAN 24 2023 Page 1 of 1 FERGUSON ENTERPRISES LLC#52 Order Confirmation Phone:239-332-4242 Fax:239-332-7709 Order No: 1509423 Req Date: 01/25/23 Ship Via: OUR TRUCK Order Date: 01/24/23 Terms: CASH ON DEMAND Writer: ZRH Sold To: PARADISE COAST HOME SERVIC Ship To: PARADISE COAST HOME SERVIC 15120 WILDFLOWER CIRCLE 15120 WILDFLOWER CIRCLE NAPLES. FL 34119 NAPLES, FL 34119 Cust PO#: Job Name: Item Description Quantity Net Price UM Total NNPE240S2NG 199K MBH TKLS WTR HTR NG/LP 1 1337.770 EA 1337.77 BTWV3ORX LF SERV VLV KIT 3/4 IPS W/PR 1 91.935 EA 91.94 Net Total: $1429.71 Tax: S92.94 Freight: $0.00 Total: $1522.65 WARRANTY PROVISIONS The purchaser's sole and exclusive warranty is that provided by the manufacturer,if any. Seller makes no express or implied warranties. SELLER DISCLAIMS ALL EXPRESS OR IMPLIED WARRANTIES INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS OR FITNESS FOR A PARTICULAR PURPOSE. IN NO EVENT WILL SELLER BE LIABLE FOR ANY INCIDENTAL,PUNITIVE,SPECIAL OR CONSEQUENTIAL DAMAGES ARISING DIRECTLY OR INDIRECTLY FROM THE OPERATION OR USE OF THE PRODUCT. SELLER'S LIABILITY, IF ANY,SHALL BE LIMITED TO THE NET SALES PRICE RECEIVED BY SELLER. Complete Terms and Conditions are available upon request or can be viewed on the web at https://www.ferguson.com/content/website-info/terms-of-sale LEAD LAW WARNING:It is illegal to install products that are not lead free'in accordance with US Federal or other applicable law in potable water systems anticipated for human consumption.Products with'NP in the description are NOT lead free and can only be installed in non- potable applications.Buyer is solely responsible for product selection. COVID-19 ORDER:ANY REFERENCE TO OR INCORPORATION OF EXECUTIVE ORDER 14042 AND/OR THE EO-IMPLEMENTING FEDERAL CLAUSES(FAR 52.223-99 AND/OR DFARS 252.223-7999 IS EXPRESSLY REJECTED BY SELLER AND SHALL NOT APPLY AS SELLER IS A MATERIALS SUPPLIER AND THEREFORE EXEMPT UNDER THE EXECUTIVE ORDER. Buyer shall accept delivery of products within 60 days of Seller receiving the products at Seller's warehouse.If Buyer causes or requests a delay in delivery of the products,Buyer may be subject to storage fees and additional costs caused by such delay.Seller reserves the right to requote the products and reschedule the delivery date.subject to manufacturer's lead times and pace increases,if Buyer is unable to accept delivery within 60 days. HOW ARE WE DOING? WE WANT YOUR FEEDBACK! F11.,' 10 Scan the OR code or use the link below to , � �� complete a survey about your orders: https://survey.medallia.com/?bidsorder&fc=60&on=691220 Page 3 of 5 Received On: 11/28/2023 3139:16 PM 7.-Th Petitionrs Evidence Petition No: 2023-00686 ` 1 t7oC/ ► EDGEWATER POOLS Estimate &SPA SERVICES. LLC Date lslimtite 1076 Industrial Blvd 10/18/2022 102024 Naples, FT. 34104 Name I Address Glenn French 7000 Peachtree Dunwoody Rd. Building#7. Atlanta,GA 30328 Prot„'i Description Qty Rate Total BUIL f MILT BRI35-XW HEATER •1,700.00 4.700.00 *SPEARS PARTS AND LABOR WARRANTY'' *During the installation of a heater the technician may need to trim or remove vegetation that is in the way of the equipment pad. In the even this occurs,Edgewater Pools will remove as little vegetation as possible. Edgewater Pools is not responsible for replacing any vegetation that needs to be removed.* Total S4,700.00 Construction - Renovations - Service Office: (239) 961-8379 Edgewater Signature Email: edgewaterpools@gmail.com Client Signature *This estimate is an approximation and is not guaranteed.The estimate is based on information known regarding project requirements.Actual cost may change once all project elements are finalized.Estimate valid for 30 days. Page 4 of 5 Received On: 11/28/2023 3:39:16 PM Petitioners Evidence Petition No:2023-00686 3/20/2023 Paradise Coast Home Service —6,102,35 Six Thousand One Hundred Two and 35/100 """" """`"•""' """'"""• Paradise Coast Home Service 1850 Crayton Road -water heater labor, tile labor, w Paradise Coast Home Service 3/20/2023 6,102,35 Glenn French Checkin 1850 Crayton Road -water heater labor, tile labo 6,102.35 Paradise Coast Home Service 3/20/2023 6,102.35 Glenn French Checkin 1850 Crayton Road-water heater labor, tile labo 6,102.35 Page 5 of 5 Received On:11/428/2023 3:39:25 PM Petitioners Evidence Petition No:2023-00686 Historical Changes in Collier County General Fund TaxableValue . 1 30.0% 25.4% 25.0% 19.9% 20.0% 16.9% 15.0% 1 1.9% 8.5% I0.0%8.4% 10.0% 7.2% o 6.5/ 5.6% 5.5% 6.1% 5.6% 5.0% _ 3.7%I111111111 0.5% 0.0% I I -5.0% -4.7% -5.2% -10.0% -II.0%-12.2% -15.0% -Ti Zl TI T T T Tl -2 T T -77 T T T .21 T V O 'O CD — N w . cn O, 'AIVGD NO O N W c 1 Os CO ....9.1t1r C014ntV Page I of I Received On: 11/28/2023 3:41:14 PM Petitioners Evidence Petition No:2023-00686 Dear Special Magistrate, My name is Glenn French, and I own 1850 Crayton Road. I am one of the property owners in the Moorings and Park Shore neighborhoods who are appealing their property taxes due to the unfair rate of increase in property taxes this year. I am attaching a letter to the special magistrate, information, and tables provided by Carl Suarez, who has given me explicit permission to use all his research. Attached are two tables from Carl Suarez to demonstrate the value of similar properties in the area. Table 1 shows all the reported MLS "teardown" sales in the NA-5 real estate area(Coquina Sands, The Moorings, and Park Shore) from 01/01/2022 to 10/01/2022. Table 2 shows the same information in the area after the hurricane from 10/01/2022 to 01/10/2023. The second table demonstrates a price drop after Hurricane Ian. Both tables represent the valuations of clear "teardowns." As you can see,the median teardown price,before the reduction in the cost of sales, was $2,110,000. Carl Suarez defines all "teardowns" as homes built before 1980 and under 2,000 sqf. Based on the research for properties similar to 1850 Crayton Road, we would like to argue that the houses built into the early nineties are also considered "teardowns" for most buyers. This includes my home, 1850 Crayton Road. built in 1993. For example, the house right across the street from me, at 1880 Crayton Road, was built in 1986. 1880 Crayton was purchased in 2018. The buyer applied for a permit for demolition and new construction. The houses thirty years and older are fully deprecated and are not very attractive to new owners because of their size and setup. The fact that we cannot find many similar houses confirms that if we were to sell our residence-the potential buyer would choose to tear it down. We further analyzed the market to assess the actual market value of our property. We looked at houses that sold in 2020 or later, built between 1985 and 1993, in similar size to ours (Attachment 1). The average price of these comps, adjusted for 15% COS, was $1.3M, about 64% lower than the value listed for our property in the tax assessor documents. Furthermore - we also looked at the 2022 fourth-quarter sales from our area and based our calculations on the size of the land using averages from the sales the price for our property should be $228486.51 instead of the $3,764,081 that is listed in tax documents for 2023. Attachment 2) The property appraiser may try to include the only two reported lot sales in the area: 1985 Crayton Road($3.5M million, on 03/16/2022) and 3396 Crayton Road($3.45 million, on 05/12/2022)as comps which would be unfair and inaccurate as both of these properties were sold with very expensive architectural plans and permits and therefore neither property would qualify as a comp because of the additional value involved. This information was confirmed by Rex Miller, the sales agent for both properties. Pagel of 16 Received On: 11/28/2023 3:41:14 PM Petitioners Evidence Petition No: 2023-00686 To summarize. 1. Based on my research and the lack of comparable properties to 1850 Crayton Road, most similar houses were sold for teardown and new construction. 2. The two houses sold on my street for$3.5M and $3.45M were sold with expensive architectural plans and, therefore, cannot be qualified as comps to my property. 3. Based on the average price of the square footage of the living space, total home area,and the average sales prices for the last three years - my house should be valued between $2,415,220.72 4. Based on the land value compared to the sales in the last quarter of 2022 - after a 15% adjustment for cost of sales -my property should be valued at $2,280,486.51 instead of 3,764,081 listed in the 2023 Certified Tax Roll. Based on the facts above, I would like to request that the property tax value be adjusted down to $2,347,853.61 (Attchment 3) Sincerely, Glenn French 404-376-4236 Page 2 of 16 Received On: 11/28/2023 3:41:14 PM Petitioners Evidence Petition No:2023-00686 Ia) a 1-. illco W Q O� rD O c 1pD A v A J A J V I O cn l./1 V1 W O 1--, W V I--, O N 1--' �,,, aa) -, al a D 0- D 70 FV, co O O co ,:n N p D c Q r<9 m co x Q -ni A W o. ea ,-. 0 C• w -, 6l rD n -1 G n v o. n o O 1n n , (D o� Oa _1 d 7" r. 7- m 7- = \ 7 O rD B a rD _1 . rD a O rD rD co H c D1 rD D r ,-- r r r- r N 0. ,_-. 7 .7-. rr -cc Z Z 70 p Z Z Z Z (L 1 7 n n 0 rt. 1-‘ v r. n i o < 1-, in v Q W vi ~' .0 1-` N ,�.' A N In N NJ 1--, NJ NJ NJ NJ NJ NJ N g' 00 -. CM N V Ol r Lf1 ID jw/ NJ co 1-, A NJ F, I-- I- W r IO .+ c A _< � off° Ql O J W 1A-, v CO IA-, ,WA Y-. A CIO � or 00 w V rD N• 3 O lD 3 00 IV A 00 y 0 Ca 7 0 O a0 3 d -1 --i < V1 W ''� W A NJ W A NJ W A NJ N O F- ra fp N 1� D1 ./1 V 00 Cl A V 01 O V -co Ql pvp ,•. 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(Nff OD W k � Y I} N 1 2 7 3 4 6 4 0 0 0 9 2 — ff.1,;�,•,,, J t_c_. ___-.1.. . :, 7. m, Boe %iH,r S. edi ivy,„ I'� w H rZ 4ioi F•vn,,z r Ge.eE_ 4y2'' P/ a dyrrc.✓ Gtt• co co, f1.R IRON R.RDDM 0 ❑ ❑ �3�r�0 P{;. 7/1• _ 1 .❑ wornofuu r.pi « / v 3/d:/r7t I fl 4 ad.G i C.L4d /) .. ) A/.9P/! `L.t —. —• '_ _ \,/ ' I {� - ' _____h 4_.. 1, Le 3-39✓2 '347i 133 949 nr �1 �Ku,t c y M 1 •v -o 127) 1_ CD r _ 1�' �u�QdJIG��1�V� 0 N • , - _ .._i .. _.I _ L I _ (� a I it u ry - IL GC cod Nbliji , . , . f ;., , , "L_- �I t• 1 4,_. I I, 17 ..gilefo.4".___rig.., , 33,E 0 ,,,.. eii, $.0„..jvil:z:tio.ii7vi-j-----' a ID - 1 - a 1 _._ . z• I ' I y _ f�h1-I •_----._L - -I--: _.�_ W • ! ! I i ! ( I ' I Il i —t i rn a) rn Collier County Clerk of the Circuit Court Value Adjustment Board 3299 Tarniami Trail E. Ste419 Naples, FL 34112 FRENCH, GLENN EUGENE Receipt # 462 7000 PEACHTREE DUNWOODY RD #7 Total Fees $15.00 ATLANTA, GA 30328 Total Payments $15.00 PAYMENTS CREDIT Credit Card Info 462 $15.00 PETITION# 2023-00686 PETITION TYPE: Real Property Value $15.00 Owner: FRENCH, GLENN EUGENE Folio: 12734640009 NOTICE A copy of all evidence, list, and summary you wish to be presented at your scheduled hearing before the VAB, must be submitted to the Property Appraiser's Office as soon as possible but no later than 5:00pm fifteen (15) calendar days before the Magistrate Petition Hearing. Evidence may be mailed or dropped off at the address below Collier County Property Appraiser c/o VAB Evidence 3950 Radio Rd. Naples, FL 34104 To check on the status of your petition online, visit https://app.collierclerk.com/axiaweb2023 and click on Petitioner Log In. Your Transaction ID is 462, your password Receipt Print Date February 12,2025 at 12 19.18PM 'age 1 of 1 * LocaliQ Florida PO Box 631244 Cincinnati,OH 45263 1244 GANNETT PROOF OF PUBLICATION Sec Clerk Of Circuit Court Sec 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,1on 03/08/2024 Legal Cleric DtAA:-.41._ iedt),...*_„( Notaiy.State of WI,County of Br -�--7 My commission expires Publication Cost: S470.40 Order No: 9931001 #of Copies: Customer No: 1125508 0 PO#: PO#4500230367 THIS IS NOT AN INVOICE! Please do uoi use this form for payment remittance. DENISE ROBERTS Notary Public State of Wisconsin 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 March 22, 2024 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, March 22, 2024 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: CHAIRMAN: Dan Kowal, County Commissioner Burt Saunders, County Commissioner Rebecca Earney, Homestead Citizen Member Jill Rosenfeld, Alt. Homestead Citizen Member Tom Moshier, School Board Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD: Holly E. Cosby, Esq. ALSO PRESENT: Derek Johnssen, Finance Director, Collier Clerk of Courts Marty Rustin, BMR & VAB Manager, Collier Clerk of Courts Annabel Ybaceta, Property Appraiser's Office Jennifer Blaje, Property Appraiser's Office Page 1 March 22, 2024 MS. COSBY: We have a hot mic. CHAIRMAN KOWAL: Hot mic, okay. Well, let's bring this Collier County Value Adjustment Board meeting to a start. And if you'd like to go ahead and get the Pledge of Allegiance started, that would be great. (The Pledge of Allegiance was recited in unison.) CHAIRMAN KOWAL: All righty. MS. COSBY: And I will state for the record, Holly Cosby. CHAIRMAN KOWAL: Your mic's not on. MS. COSBY: Yeah, I didn't think so. There we go. Okay. This is Holly Cosby, Value Adjustment Board counsel. I will state for the record that I have reviewed the affidavit of publication, and I find that sufficient to proceed. And then moving on for Item No. 1, if we could please -- I want to make sure that on the record I clarify that the agenda index is incorrect. It will be Commissioner Kowal who will be our chair for this meeting, and during the organizational meeting, Erick Carter was appointed vice chair, so we don't have a vice chair for the meeting, but we have our chair present, so that item is taken care of. Moving on to introductions, if we could go ahead and just have everybody introduce themselves on the record, starting with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, alternate homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead member. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. CHAIRMAN KOWAL: Commissioner Dan Kowal, District 4, Collier County. COMMISSIONER SAUNDERS: Commissioner Burt Page 2 March 22, 2024 Saunders, District 3. SCHOOL BOARD MEMBER MOSHIER: Tim Moshier, school board, Collier County. MS. COSBY: Wonderful. Thank you. I'm Holly Cosby, Value Adjustment Board counsel. I will also advise for the record that I had -- we have quorum here today for this meeting pursuant to Florida Statute 194.015, and if I could get everybody just to check the contact information in the agenda. It would be -- if you're looking at a digital agenda, it would be Digital Page 9. If you would just look over your contact information and just verify that everything is correct. SCHOOL BOARD MEMBER MOSHIER: Yes. HOMESTEAD MEMBER EARNEY: Yes. COMMISSIONER SAUNDERS: Yes. BUSINESS MEMBER KEZESKE: Yes. HOMESTEAD MEMBER ROSENFELD: Yes. CHAIRMAN KOWAL: That's correct. MS. COSBY: Okay. I think we have all six affirmatives. Thank you very much. So I will go ahead and turn the agenda over to Commissioner Kowal, and if you have any questions or would like to look to me for any concerns, please do. CHAIRMAN KOWAL: Okay. I guess we have to approve the minutes for the last agenda or -- MS. COSBY: We're looking to approve today's agenda first. CHAIRMAN KOWAL: Approve today's agenda, yes. COMMISSIONER SAUNDERS: I'll make a motion to approve today's agenda. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 3 March 22, 2024 HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Nay -- all against, say no. (No response.) CHAIRMAN KOWAL: Ayes have it. Sorry. MS. COSBY: Then you'll need to go -- CHAIRMAN KOWAL: Now we'll move to -- can I get a motion to approve and accept minutes from the August 7, 2023, VAB organization meeting? COMMISSIONER SAUNDERS: So moved. HOMESTEAD MEMBER EARNEY: Seconded. CHAIRMAN KOWAL: 1 have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes, unanimous. All right. I guess we're moving on to 3, general business discussion. MS. COSBY: Okay. This is informational. 3A is updates from the Department of Revenue, current session of Florida Legislature affecting the VAB. And you have in front of you 10 bulletins, PTO Bulletin 23-03 through PTO Bulletin 23-12. And those all have to do -- they do not affect the VAB as far as our board operates but more how special magistrates need to apply the Page 4 March 22, 2024 law during hearings. But I'm providing all of this information to you just as informational purposes if anybody has any questions. CHAIRMAN KOWAL: Anybody have any questions in reference to this agenda item? SCHOOL BOARD MEMBER MOSHIER: Not at this time. CHAIRMAN KOWAL: Okay. I guess we'll move on to B. MS. COSBY: 3B. During the Value Adjustment Board organizational meeting, I go through a checklist, a compliance checklist, and at the culmination of that meeting, there were three items that could not be completed at that time because they were not available, and those three items were that 1, as VAB counsel, completed the VAB training and the exam. I had -- 1 did so as soon as the training came out. I will happily report that I got 100 on the exam. And, additionally, the second item is that the magistrates also received that Department of Revenue training. None of them -- none of our appointed magistrates were required to take the exam, but they did all complete the training prior to hearing hearings here in Collier County. And the third item was that notices have been given to chief executive officers for each municipality where there are hearings for any parcels within that municipality. And the reason we could not complete that at the organizational meeting was because hearings had not been set. But hearings did get scheduled, and the municipality report is within your agenda, and all CEOs for all the municipalities have been provided notices of hearing for any hearings that -- for petitions that fell within their municipality. So at this time, and well \,w ithin our VAB cycle, we were well within compliance, so this is complete at this time. Page 5 March 22, 2024 CHAIRMAN KOWAL: Okay. Do we have any registered public speakers? MS. COSBY: We do not, but I need to go through Item C very quickly. CHAIRMAN KOWAL: I'm sorry. MS. COSBY: That's okay. Item 3C, update regarding Special Magistrate Antonov. We had a magistrate that was appointed to hear hearings in Collier County. He received a complaint from the appraiser board in New York for his New York appraisal license. And out of an abundance of caution, he let us know. I didn't find anything concerning within that appraisal complaint. He explained that the person was just looking to get out of paying him for his work. Unfortunately, that happens to us as lawyers as well. And so I reviewed the complaint. It's in New York. It has nothing to do with what happened -- what he does in Florida and/or what he does for the VAB, but I do need to, out of an abundance of transparency, ensure that I provide that to the VAB. So that's in front of you just for informational purposes only. Additionally, we received a Department of Revenue advisory memorandum that was forwarded to all VAB attorneys in the state of Florida, and it had to do with canned language that was embedded in the Axia program, which is what VAB administration and I and the magistrates use during the session to -- it's a database, and it basically runs the VAB. It's where petitioners can file petitions. It's where all of the records are docketed. It's where all of the notices are sent out from. Everything, everything is operated through Axia. But within that program, there's some embedded language that magistrates can simply click on, and then their recommended decisions will auto populate. And in a lot of counties, there was some archaic language that the Department of Revenue found was Page 6 March 22, 2024 embedded in their system. So they sent out an advisory memorandum to all counties to basically go through and audit our canned language just to make sure there wasn't anything in there. And so I worked with administration -- VAB administration very closely. They sent me several reports showing all of our canned language. Unfortunately -- and, again, out of an abundance of transparency, there was some of that concerning language within our embedded stuff, in our embedded programming, so we removed that. Now, a magistrate, had they ever used that in a recommended decision, I would have caught it, and I would have sent it back and said, "You can't use this language." It's no longer applicable. But they've never used it, but we did find it, and it was deep within. It was something somebody would have had to have really searched for. But we found what -- we found some concerning language. We removed it. And so I just need to let you all know that that was something that we had to do. It never came of issue, but I needed to advise you that that was provided to us as well as every other VAB in the state. It wasn't that we were targeted. It was that another county had the issue, and then the department said, anybody using Axia needs to, you know, look into this and to make sure that you also don't have the issue. CHAIRMAN KOWAL: They fixed it with a shotgun instead of a viper rifle. MS. COSBY: Yes. And that will conclude Item 3C for me. CHAIRMAN KOWAL: Okay. Now I'll ask, is there any registered public speakers for comment? MS. COSBY: Not at this time, but you can open the floor for public comment, if there is any. CHAIRMAN KOWAL: Okay. Page 7 March 22, 2024 MS. COSBY: It doesn't sound like there's any. CHAIRMAN KOWAL: It doesn't appear to have any -- we don't appear to have any. All right. Let's move on to 5, VAB members or staff comments? MS. COSBY: I don't believe VAB staff has anything, but please the Board. COMMISSIONER SAUNDERS: Nope. CHAIRMAN KOWAL: All right. We'll move on to 6, adopt Special Magistrate recommendations. MS. COSBY: Okay. And I will provide an explanation for this. Our citizen member -- our esteemed citizen member, Mr. Kezeske, filed a VAB petition this year, as is his right, but as he sits on the Board, we have to make sure that we parse that from all of the recommendations and we have a Board vote on that petition specifically with Mr. Kezeske abstaining from that vote, and then the rest of them can be voted upon. So we will call -- and there's also a form that Mr. Kezeske filled out just to make sure to complete the process, and we have it all as public record. He's acknowledged that he's filled out that -- filed that petition. So I need to make sure that I advise the Board of this, and then when we move on to 6B, Mr. Kezeske will be abstaining from B 1 . CHAIRMAN KOWAL: Okay. MS. COSBY: We'll have to do them B 1 and B2. CHAIRMAN KOWAL: All right. So we've taken care of that. So let's move on to B, and I guess we have the motion to approve the recommended decision for Petition 2023-01053, and he will be abstaining from voting on this, correct? MS. COSBY: Absolutely. And I will advise for the record Page 8 March 22, 2024 that I have reviewed that recommendation, and I find the recommended decision -- and I find that sufficient and compliant with law. CHAIRMAN KOWAL: Okay. Do we need a motion for that? MS. COSBY: Yes, sir. CHAIRMAN KOWAL: Okay. Do I have a motion for B I ? COMMISSIONER SAUNDERS: Mr. Chairman, would this be an opportunity for Mr. Kezeske to comment on that or just -- no. Okay. MS. COSBY: No. COMMISSIONER SAUNDERS: Well, then I'll make the motion to approve. CHAIRMAN KOWAL: So we have a motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: We have a second. Okay. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: (Abstains.) CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It sounds like the ayes have it. So we'll move to B2. MS. COSBY: And I will advise for the record that the remainder of the recommended decisions have also been reviewed by me, and they are all sufficient and compliant with law. COMMISSIONER SAUNDERS: And I'll make a motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in Page 9 March 22, 2024 favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: Unanimous, pass. So my paper jumps to 7; is that correct? MS. COSBY: Yes, sir. CHAIRMAN KOWAL: All right. Two to 7. All right. I guess we're on No. 7 then. MS. COSBY: Would the Chair like me to explain what that is? CHAIRMAN KOWAL: Yes -- MS. COSBY: Absolutely. CHAIRMAN KOWAL: -- please. MS. COSBY: At the end of the culmination of the Value Adjustment Board session, there are two forms that we will need to provide to the Property Appraiser's Office and the Department of Revenue, and that form is DR-488. So Item 7 is the DR-488 for tangible personal property, and what that advises the Board, and will advise the world, of the change in the taxable value of tangible property due to VAB action. So for Item 7, the change in taxable value due to VAB action this year is $0. But we do need Board approval to approve this form. CHAIRMAN KOWAL: Okay. Do I have a motion for Item No. B7 -- MS. COSBY: Just 7. CHAIRMAN KOWAL: -- or 7. COMMISSIONER SAUNDERS: So moved, Mr. Chairman. BUSINESS MEMBER KEZESKE: Second. Page 10 March 22, 2024 CHAIRMAN KOWAL: We have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: The ayes have it. All right. Move on to No. 8. MS. COSBY: Number 8 is very similar to 7 except that this is the certification of the Value Adjustment Board for real property and showing the shift in taxable value due to VAB action for real property, and that figure is $26,522,346. And we also need Board approval for the DR-488 form for real property. CHAIRMAN KOWAL: All right. Do I have a motion to approve No. 8? BUSINESS MEMBER KEZESKE: So moved. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I've got a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passes unanimously. All right. I guess we move on to No. 9. MS. COSBY: Number 9 is the notice of tax impact. So this form follows the DR-488 forms where we have a shift in taxable Page 11 March 22, 2024 value. This, then, shows the shift in taxes as a result of VAB action. This form also provides notice of how many petitions the Value Adjustment Board received this year, how many parcels were petitioned, and the change in not just taxable value, but also the shift in taxes. And so I can tell you that our stats for petitions filed this year was 1,299 petitions were filed this year. I think -- is it 1299 or 1266? 1299. So we had almost 1300 petitions this year. But that does not translate to parcels. Some petitions have multiple parcels. But the number of parcels are at the bottom -- bottom row of this DR-529, that is Item No. 9. So we had 225 parcels requested for exemptions, we had 1 ,259 parcels requested for assessment reduction, or increase, and 916 of our petitions or parcels appealed this year, were withdrawn or settled, and so that results in a shift in taxes of$299,467. And this, once approved by the VAB, will also be advertised in the paper, as required. CHAIRMAN KOWAL: Okay. All right. So Item 9, I need a motion. BUSINESS MEMBER KEZESKE: So moved. CHAIRMAN KOWAL: Do I have 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. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: All opposed? (No response.) Page 12 March 22, 2024 CHAIRMAN KOWAL: Passes unanimously. All right. Let's move on to No. 10. MS. COSBY: I'm just looking for the Value Adjustment Board to continue to provide me with authority to review the Value Adjustment Board, the Clerk's VAB web page, to make sure that everything stays compliant, all links are active and not broken. I do that periodically, because if the Department of Revenue does it and they find a broken link or problem with our website, they'll let us know, so I keep on top of it. I don't check it every day or every month, but once in a while I do a check-in, and our administration's really great about keeping it up to date. But I need to ensure that we stay compliant on that. So I need the Board to approve that. CHAIRMAN KOWAL: I'll make a motion to approve that. MS. COSBY: Thank you. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: So a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. CHAIRMAN KOWAL: It passed unanimously. Move on to No. 11 . Okay. So set a date for our next meeting. MS. COSBY: Yes. We will be organizing in August. There's two dates that we're proposing, August 12th and August 19th. And I'll give you a little calendaring on this. In Collier- County, the first day of school is 8/13, August 13th. So it seems like 8/12 might be a little too chaotic for the school board. Page 13 March 22, 2024 So -- and I would also say that, you know -- and I -- honestly, looking at the two dates, I know that I can be available on the 12th, but I would prefer the 19th, if possible. But I would like to ask the Board what your availability and preference is. CHAIRMAN KOWAL: Okay. MS. COSBY: But we always do like to look to the school board and say, you know, when's your first day of school? Because that's probably going to be a little chaotic for them the day before. CHAIRMAN KOWAL: Mr. Moshier? SCHOOL BOARD MEMBER MOSHIER: I think the 19th would probably be a better day. MS. COSBY: What is the availability of the Board otherwise? COMMISSIONER SAUNDERS: The 19th is fine with me. CHAIRMAN KOWAL: The 19th is fine with me also. HOMESTEAD MEMBER EARNEY: Yes. BUSINESS MEMBER KEZESKE: It should be fine. I'll he coming back on the day prior, so... MS. COSBY: Okay. So you'll be gone on the 12th? BUSINESS MEMBER KEZESKE: I may look disheveled, but I'll be here. CHAIRMAN KOWAL: So the 12th, you won't be here at all, then? BUSINESS MEMBER KEZESKE: No. I'm only gone for, like, four days. CHAIRMAN KOWAL: Well, I'll make a motion to just pick the 19th. COMMISSIONER SAUNDERS: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. Page 14 March 22, 2024 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN KOWAL: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER MOSHIER: Aye. MS. COSBY: Wonderful. CHAIRMAN KOWAL: All right. It looks like the 19th, August 2024, 9 a.m. MS. COSBY: Yes, sir. CHAIRMAN KOWAL: All right. I guess -- MS. COSBY: Does the Board have anything further? CHAIRMAN KOWAL: No. I'm ready. MS. COSBY: I have nothing further. CHAIRMAN KOWAL: All right. Well, adjourned. ******* Page 15 March 22, 2024 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9: 17 a.m. BOARD OF COUNTY COMMISSIONERS DAN KOWAL, VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK 9j -4tliA-1-tt � These m' / ,2�notes 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 16 Here is the link to the Final VAB 2023 Session Meeting Video&Agenda 03.22.24: http://tv.colliergov.net/CablecastPublicSite/show/1882?channel=1 The hearing audio is available at the Boards Minutes and Records Office, Building F, 4th Floor, at the Collier County Main Complex. If you require/need a copy of the audio, please call or email in advance. Email: vabclerk@collierclerk.com Phone: 259-252-8399 Agenda Item #6A1 Special Magistrate Recommended Decisions All Special Magistrate Recommendations can be found at the Board Minutes and Records Office, Building F, 4th Floor Item #7 DR-488 for Real Property CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 61 Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 2 0 2 14 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. V 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 adjustment board $ 149,113,619,664 2. Net change in taxable value due to actions of the Board $ (17,363,512) 3. Taxable value of vs real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 149,096,256,152 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board nR44188 R.i2=as Page 2 or 2 PROCEDURESTax Roll Year „ The value adjustment board has met the requirements Wow Check all that apply. The board. i 1, Followed the preheanng checklist in Cnapter 12D-9.Florida Administrative Code.Took ail actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. verified the qualifications of special magistrates including if special magistrates convicted Inc Departments training. j t, Based the seieci on of,pedal magistrates solely or propel quaillt i'calions ail lie prop-erty appta set did not influence the selection of special magistrates. 4. Co.nsidered only petitions tiled by inc deadline or found to have good cause for firing late j 5. Noticed all meetings.ia :eowred by section 286.011.F.S. :i 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 7. Reviewed and considered all petitions as required. unless withdrawn or settled by the petitioner. Lj 8. Ensured that all decisions contained the required findings of fact and conclusions of taw. El 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. Addressed an complaints of noncompliance with me provisions of Chapter 104,Part t, Florida Statutes.and rule `napicr 12D-9.FAC.,that were called to the board's attention. All board members and me boards 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 1t}4,03/. F.S. On behalf of the entire value adjustment board. i certify that me above statements are true and that the board has met all the requirements in Cnapter 194, r.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,their of the ;acJustmanr board Date Agenda Item #8 DR-488 Tangible Property CERTIFICATION OF THE VALUE g DJUSTMENT BOARD DR-488 R. 12/09 Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 2 0 12 4 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 adjustment board $ 2,939,967,632 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 adjustment board $ 2,939,967,632 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board nti-aee tit ' Page 2 or 2 PROCEDURES (fax Rolt Year ` _ J The value adjustment board has met the requirements below.Check all that apply. The board. El 1. Followed the preheanng checklist in Chapter 12D-9„ Florida Administrative Code.Took all actions reported by the VAR clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department s training. U `:. Ceased the select-on of special magistrates solely on proper quatificavons and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions tiled by they deadline or found to have good cause for filing late. ;I 5. Noticed all meetings as required toy section 286.011,F.S. Li 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication, `.: 7. Reviewed and considered all petitions as required. unless withdrawn or settled by the petitioner. 8. Ensured that ail decisions contained the required findings of fact and conclusions of law. Q 9, Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates'were considered or board decisions were adopted. l0. Addressed an complaints of noncompliance with the provisions of Chapter 194,Part t. I io lda Statutes. and rule Chanter 120-9.F.A.C., that were called to the board's attentior. All board members and me 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 104.037.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 roil that has been finally approved according to section 103.011, 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,fair of the value adjustment board Date Agenda Item #9 DR-529 Notice of Tax Impact form f lORIDA NOTICE DR-529 R. 12/09 Rule 120-16.002 TAX IMPACT OF VALUE ADJUSTMENT BOARD flardsaannntrseveCode DEPARThfNT OF REVENUE Collier County Tax Year IL2? o'2__4 I Members of the Board Honorable Burt Saunders Board of County Commissioners District No 3 Honorable Dan Kemal Board of County Commissioners, District No_ 4 Honorable Erick Carter School Board, District No. 4 Citizen Member Ron. Kasaska Business owner within the school district Citizen Member Rebecca Sarney Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to properly tax assessments, exemptions classifications, and tax deferrals. Summary of Year's Actions T.- Number of Parcels Reduction in Shift in Type of Property Exemptions Assessmenic'4 Both County Taxable Value Taxes Grimed Requested Reduced Req esiedl Due to Board Actions Due to Board Actions or sated Residential 1 26 8 480 124 S (13.817.200) S (250,280) Commercial o a 6 174 119 S (1,346.312) S (13,837) Industrial and t miscellaneous o 0 0 25 23 S o S o Agncultural or o 0 0 0 o S o S o classified use _ High-water recharge o^ 0 0 0� o S o iS o Historic commercial 0 0 o a oS o S o or nonprofit i Business machinery o 0 o 33 33 S 0 S o and equipment Vacant lots and o 11 0 33 27 S o S o acreage 1 i TOTALS 1 37 11 767 ! 346 S 117.363.312) i5 (266.116) All values should be county taxable values. School and other taxing authonty 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. Chairs name Dan Kemal, VAB Chairman Phone 239-252-8604 Clerk's naive Crystal K. Kinsel. I Phone 239-252-8399 I< i