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VAB 2025 Session Final Meeting Full Agenda 03/30/2026 (w/o Decisions)COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 11. Set date for VAB 2026 Session Organizational Meeting: (2 dates proposed with room tentatively reserved): (motion needed) Motion for Monday, August 10, 2026, at 9:30 a.m. Motion for Monday, August 17, 2026, at 9:30 a.m. 12. Adjourn Page 3 March 30, 2026 COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 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 Yani Fernandez, 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, Value Adjustment Board (VAB) Session 2025 Final Meeting (03/30/26) was published on the publicly accessible website https:Hnotices.collierclerk.com as designated by Collier County, Florida on 03/04/2026 until 03/25/2026. Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes. XA=nt rinted ame) :SXncs nPfl before me this 03/25/2026 'Cr kal K.r lidel�k k of the Circuit Court & 'iA Qgmptroller (Deputy Clerk Signature) r f i`n P z. vz 5 zG (Deputy Clerk Printed Name) Date NOTICE OF MEETING VALUE ADJUSTMENT BOARD (VAB) SESSION 2025 FINAL MEETING COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (VAB) will conduct its Final Meeting for the 2025 Tax Year on Monday, March 30, 2026, at 9:30 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 2025, review current Legislative Bills affecting the VAB process, recap the process for 2025, 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: Jennifer Hansen, Deputy Clerk (SEAL) Collier County VAB 2025 Session Contact Information (0313012026) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 vablawveraoutlook.com BCCRep. Chair Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@collier.gov BCC Rep. Co -Chair Commissioner (District 2) Chris Hall 239-252-8602 chris.hall@collier.gov Alternates Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@collier.gov Commissioner (District 4) Dan Kowal 239-252-8604 dan.kowal@collier.gov Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@collier.gov Collier County School Board Representative School Board Vice Chair (District 4) Eric Carter 239-377-0485 carteel@collierschools.com CCSB Alternates School Board Member (District 1) Jerry Rutherford 239-377-0485 ruthej@collierschools.com School Board Chair (District 2) Stephanie Lucarelli 239-377-0485 lucarsaa collierschools.com School Board Member (District 3) Kelly Mason 239-377-0485 mason co iersc oo s.com School Board Member (District 5) Tim Moshier 239-377-0485 moshieti6kollierschools.com CCSB Staff Director of Community Engagement Lisa Morse 239-377-0219 morsell (&collierschools.com Citizen Members Homestead Rebecca Eamey 608-633-5915 raeamev(c),email.com Alternate Homestead Jill Rosenfeld 201-540-9844 iillfrosenfeld(a.email.com Business Dan Barone 239-289-1744 dan(&baronecola.com_ VAB Special Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen(a chadwelllaw.com Attorney Special Magistrate Joseph H. Davis 407-839-3725 joseph.davis@ hdlaw.com Commercial/Residential Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 dube5757@yahoo.com Commercial/Residential Appraiser Sp. Magistrate Michael P. Jonas 239-777-3430 mpionas@gmail.com Commercial/Residential & Tangible Personal Property Appraiser Sp. Magistrate Steven L. Nystrom 813-963-3510 newstreamcom anies mail.com Residential Appraiser Sp. Magistrate Maxim Antonov 646-330-2637 maxappraiser(i�gmail.com Commercial/Residential Appraiser Sp. Magistrate Philicia Lloyd 917-804-3007 phil@lloydres.com Clerk to the VAB Clerk of the Circuit Courts and Comptroller Crystal Kinzel 239-252-6299 crvstal.kinzelna,collierclerk.com Director of Finance BMR, VAB Derek Johnsen 239-252-7863 derek.johnssen(&collierclerk.com COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 11. Set date for VAB 2026 Session Organizational Meeting: (2 dates proposed with room tentatively reserved): (motion needed) Motion for Monday, August 10, 2026, at 9:30 a.m. Motion for Monday, August 17, 2026, at 9:30 a.m. 12. Adjourn Page 3 March 30, 2026 COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 August 18, 2025 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 18, 2025 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, a.m., in REGULAR SESSION in B Government Complex, East Nap members present: CHAIRMAN: Chairman Burt Chris Hall, BCMWe this date at 9:30 the Florida, with the following BCC Member Erick Carter, Sch and Member Jill Rosenfeld, Ho tead Citizen Member Ron sin Citizen Member Rebecca Earne , estead Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. Also present: Jennifer Blaje, Property Appraiser's Office Annabel Ybaceta, Property Appraiser's Office Derek Johnssen, Finance Director - Collier Clerk of Courts Marty Rustin, BMR/VAB Manager - Collier Clerk of Courts Page 1 August 18, 2025 CHAIRMAN SAUNDERS: The meeting of the Value Adjustment Board, our organizational meeting, will please come to order. Would you please call the roll. MS. COSBY: I think we should -- if we could stand for the Pledge first. CHAIRMAN SAUNDERS: roll first, but just -- MS. COSBY: Go ahead. CHAIRMAN SAUNDERS: MS. COSBY: Okay, sure. 14 HOMESTEAD MEMBER R alternate homestead mema,., COMMISSIONER HALL: Okay. just going to call the Wake sure7%ave a quorum. Hi. INRosenfeld, Chris N here. CHAIRMAN SAUNDERS: Saun SCHOOL BOARD MEMBER R: is Carter, School Board member. BUSINES1, citizen member. KEZESKE: Ron Kezeske, business �MHAIRMA7 RS: AZl right. So we do have a quorum. We'll please Stan the Pledge. Com 8Ple ner Hall, would you lead us in the Pledge. (Theof Allegiance was recited in unison.) CHAIRM DERS: Good morning. If you'll lead us through the agenda. MS. COSBY: Absolutely. So we've gotten through No. 1, roll call. And by the way, I'm Holly Cosby, Value Adjustment Board counsel. We're at No. 2. I have established that we do have a quorum here in the room pursuant to Florida Statute 194.015. Also, I have Page 2 August 18, 2025 reviewed the affidavit of publication for this meeting. I find it sufficient to proceed. CHAIRMAN SAUNDERS: All right. Then we'll move on to the Item No. 3 on the agenda. MS. COSBY: We have already done introductions during roll call. I do want to ask the Board if you would ease look at the contact information sheet just to make sur your contact information is correct. I mean, you're a so clearly we are finding you. CHAIRMAN SAUNDERS: All right. An7*here are any changes, then we'll present that to you. MS. COSBY: Absolutely. That would be great. Okay. Moving on, we 'Ap have -- we do not have C Kinzel here with us today, but we do have one -- two of her members of her staff with us. We have Mr. Derek Johnssen, o is Clerk's designee today, and we also have lead for VAB administVion, Marty Rustin, here with us. ko And then moving on to 3C, I do want to just reach out -- or speak to our appointed members, our citizen members, and confirm a few items on the -- just for compliance so that I can get that on the verbatim. Mr. Kezeske and Ms. nfeld, I want to make sure you are not members or employees of a taxing authority -- HOMESTE D MEMBER ROSENFELD: Correct. MS. COSB r the current VAB session. I have the neg e for both citizen members. Thank you. And then I want to make sure that I also reflect for the record -- and this would be a question for the entire board. Are any members present going to represent any other governmental entities or taxpayers in any administrative or judicial review of property taxes, meaning are any of you going to be representing anybody in Page 3 August 18, 2025 any VAB matters on the petitioner's side? COMMISSIONER HALL: Heaven's no. MS. COSBY: We have a negative from all board members. Thank you for that. Okay. Moving on to the Item No. 4. Is it okay, Commissioner Saunders, that I just proceed, or do you want hit it and then get me for -- CHAIRMAN SAUNDERS: No, d and proceed. I think that will be most sufficient. over. MS. COSBY: Okay. Okay. CHAIRMAN SAUNDERS: I don't want tole over. &o, no. You're dMorized to take MS. COSBY: Okay ank you` Moving on to Item N 4, diiLus& chairperson. So on July 8th, 202 , appointed Co Value Adjust Further, th chair. That needs to VAB. So we follow LCounty Commission %Saunders to the oth of you are here. NCommissioner Saunders as VAB the Commission and no longer by And at this point I'm just looking to Commissioner Saunders -- and it oesn't need a vote, just an appointment. Who would you like to appoint as your Vice Chair? CHAIRMAN SAUNDERS: Commissioner Hall. MS. COSBY: Okay. Thank you. Moving on to Item No. 5, a motion is needed to approve today's agenda. SCHOOL BOARD MEMBER CARTER: So motion. COMMISSIONER HALL: Second. MS. COSBY: We have a motion and a second. Is there any discussion? (No response.) August 18, 2025 MS. COSBY: Those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Ay MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Moving on to Item 6, recommendation rea ing, by Resolution 2025-01, the appoint t of myself for B counsel for the 2025 VAB year. And there -- ad for the record this is my first renewal of my fi It ontr e gone through the first three. This is year four. take u ough May 31 st, 2026, and there are no changes tCHAIRMAN SAUNA ' 1 sa support of that that she does an excellent job anTi 'llin� take over the meetings and make sure we get everything d e, right, so... M OSBY: Thank you. OL BOAR14,9�MB�C RTER: I couldn't agree more. _ CHAIRMAN S DS: Do you need a motion for that? MS. COSBY: Y sir. CHAI SA DERS: I'm make the motion to approve that. MS. COSBY: ank you. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SAUNDERS: Is there any discussion on that motion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. Page 5 August 18, 2025 HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Thank you. I'm honored. Moving on to Item No. 7, we have special magistrate information. So 7A, recommendation to reaffirm by resolution 2025-02 the appointment of VAB s 'al i VAB tax year. I will ad v' r the re contract. Nothing has cha . All are r Magistrate Mario de la Guardia, but we do istrates for the 2025 se are also renewals of g except for ,special -- and he was a tangible prope agistrate, but w&p h� Steven Nystrom still on our ro or to bles. So we are still have full roster, and I will advise for reco that I have checked with their credentials. All do r com moti$P!! n tCHAIA SAURS : approve et�nt to serve, but we do need a right. Is there a motion to CONVWSIONER HALL: So moved. SCHOO OARD MEMBER CARTER: Second. CHAIRMAAN UNDERS: We have a motion and a second. Seeing no discussi , all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. August 18, 2025 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. Thank you. Moving on to Item 8, approval/acceptance of the minutes to the VAB record for the minutes of the March 17th, 20251 VAB final meeting of 2024. CHAIRMAN SAUNDERS: Okay ow we've all diligently studied those minutes. SCHOOL BOARD MEMBtd RTER: Every word. CHAIRMAN SAUNDERS:f anyone ha corrections... (No response.) A. CHAIRMAN SA approval, signify by saying HOMESTEIW&MBE COMMISSIONER HALL: CHAIRMAI SCHOOL B BUSINESS ME1 CHAIRMAN SA UNDERS: E S: eeing�ne. All in favor of OS D:dye. e. R RTER: Aye. . Aye. opposed? (No response.) CHAIRMAN SANDERS: That passes unanimously. MS. COSBY: Moving on to Item No. 9, Department of Revenue training , my notes when I prepared for this agenda that the training wa t available, and then two days later it was. So I will advise now that the training is available. I can advise you that I have not taken the training yet because I have been organizing VABs sequentially, and then I was in a convention this weekend. So once I'm finishing organizing Collier, I intend to start the training. When it is done -- and I will complete it as soon as I can. Page 7 August 18, 2025 CHAIRMAN SAUNDERS: Do you think it would be advisable to have our Vice Chairman take the training as well? MS. COSBY: I think it's a proper hazing method, yes. COMMISSIONER HALL: All opposed? MS. COSBY: I will make sure that I do advise for the board -- for the record that me taking the you taking the training. CHAIRMAN SAUNDERS: All rim MS. COSBY: So because I I do want to encourage all of you you ever have any questions abo 4 process, my email address on your So I did not point that out4ftLn we information. My new ininsz does stand for all of rtect. you 't have to. However, e it. A d if you -- but if Value Adjustment Board sisv is very simple. VAB lawyer, all `oR If you ever ything, lever operations, po s, questions, the training. I omp e it. L 100, so faLou b ' 11 a, magi s, we will sure holds g hearings here in ier Co t j&rmation has changed. rd, I'M about contact er@outlook.com. It atlook.com. 1013 procedure, to me. But I will take ear I got a 99 on the test out of e you as well that all special take the training prior to CHAIRMAN SAUN Thank you. We'll move on to No. 10. MS. COSBY: Yes,rsir. Number 10, attorney report, general business, VAB reference materials. will read these in sequence. We can go -- we'll go one by one. I'll advise whether this is informational or if we need a motion. 10A, general overview of Value Adjustment Board's role in the Florida property tax system, including a process for complaints and the newly adopted legislative changes that affect the VAB process. August 18, 2025 That document is something that is prepared by my office. It is a three -page document. It is actually entitled "Collier County Value Adjustment Board General Information, Florida's Property Tax System, Respective Roles Within the System, Taxpayers Opportunities to Participate in the System, and Property Taxpayer Rights." I think that's the one that I'm -- yes. And that has been updated to reflect the new laws that have been approved by the governor pursuant to House Bill 71 -- 7031, which is now also rules of Florida, Chapter 2025-208. If you have any questions -- is a good synod ''s of the VAB process. So if you want to read tha ee pages, that would be a great place to start. CHAIRMAN SAUNI4 11 rig Thank you. MS. COSBY: Moving to I would need a motion to adopt, by resolution, 20 5-03 tin adoption of internal operating procedures to supple apt 12D-9, Florida Administrative Code. And before you take a vote, I want to make sure tha this in the record. Okay. N ALL: ere a way to blow that up just a little bit for Com ' on under . MS SBY: *11 a e that there are redline and clean versions p ed. With regar s to the evidence uploads, policies and procedur e up ed those to comply with law for evidence exchange chang the evidence exchange changes are as of September 1 st of th ear. Prior to September 1 st of this year, evidence exchanged was as follows: Petitioner provides their evidence to the Property Appraiser at least 15 days prior to the hearing, and they need to -- they, the petitioner, needs to request Property Appraiser's evidence in writing. And if that is done, then at least seven days prior to the hearing August 18, 2025 the Property Appraiser must then exchange their evidence back to the petitioner. That process is gone. The process now is 15 days prior to the hearing each must exchange evidence with the other. There's no chicken and egg, who comes first. They both just simultaneously, or whenever, they both have 15 days to provide evidence to the other There's no triggering event for one to happen before the other h s. That's very big, and that's something that I need to make sure I get in the record today, because otherwise, if I didn't, we'd have to have another organizational meeting for me to So that's the new evidence scheduling hearings prior to, let's sail had to then reschedule th(fe hearings exchange law. We haven't done that. till probably October, so we're in thl updated our locoolic' s and ced things like that to refle e ne it doesn't start until S that we MS. C( telephones redline ands that actually sure to tell you that. ae law. And if we had started Per 1 st, we would have unt for the new evidence knot scheduling hearings on4ka.t. But that --I `ence uploads and rward. Even though is get it going. Let's make sure EM Very good. ovin 4r rward with regards to the and procedures that you also have a an version, and it is updated regarding the law changes effect January 1 st of 2026; however, we already hold telephonic well. Let's go ahead and get those done as So what that is is the time to request an electronic hearing, because it can be Zoom or telephonic, whatever the Board pleases, whatever we can accommodate. At this time we're accommodating telephonic. We've had a -- we had it before. I think that they could request up to three days or seven days prior to the hearing. The law Page 10 August 18, 2025 says 10, so I needed to update that to 10. Previously, we did have some requirements. If you wanted to appear tele -- electronically, you had to either be ill or be a certain number of miles away. That's no longer allowable as of January 1 st. And I just say rip the Band-Aid off and move on, and let's get it going now. So I have updated our policies and procedures to remove those triggering events as well. It's just if they request it, they're permitted. There's also -- we did have a requirement ave a notary present for any remote parties to take an oath an R(A Lout an affidavit. That's a lot of chasing on the part of the administration to get all of that paperwork done. It can be don eff 'vely by agistrate, as a judge does during a r e hearin re the judge ks them to -- the person that's rem o to their e, give some qualifying identifying information and ssi eir re n to the parcel in this case. And so th t we're ing 's th agistrate will then administer the jus way do n a remote hearing. It's as effective. It t aw some o e extra burden on our adminis %hhl So os e -- ose are the changes that we've made to the telephonic policie d p dures. An en moving forward -- further from that, we are voiding the forms iring magistrates to consent or decline remote hearings because as o uary 1 st, they must consent anyway, and I don't think that any o istrates are opposed to holding electronic hearings. So were oving that form because it won't be -- it won't be valid or consistent with law as of January 1 st anyway. And then they are voiding two other forms, telephonic hearings sworn affidavit -- or one more. The sworn affidavit because there's no -- going to be no longer any requirement for a notary to administer an oath for remote parties. So it takes some pressure off Page 11 August 18, 2025 administration to chase parties for this extra form. Those are the updates to our local policies and procedures for 1 OB. I want to know before we pass this or ask for a motion, does the Board have any questions? CHAIRMAN SAUNDERS: Seeing no questions, I'll call for a motion. Is there a motion to approve resolution -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- 025-03? COMMISSIONER HALL: d. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUND S: SCHOOL BOARD ME R !11: ye. BUSINEJWEIBER K CHAIRM AUNDERS: opposed? (N nse.) im CH SDE at passes unanimously. COSB oving onto m C, IOC. We have a recom ation to designat yself, legal counsel, to determine good cause for late -filed petitions and rescheduled hearings. SCHOOL BOAV MEMBER CARTER: So motion. HOME STEA MBER ROSENFELD: Second. CHAIRMAN DERS: We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. Page 12 August 18, 2025 CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item IOD. Recommendation to adopt 2025-04, which is a resolution for VAB petition as -- for an increase in filing fee of $50 per parcel and let qualify that. This was as a result of House Bill 7031, which becam orida Law 2025-208. Part of that law states that now VABs c arge up to $50 per petition -- per parcel, sorry, fill ees for . It does also state, though, that -- the petitions ability. So ybody looking to appeal their portability differe or transfer of the difference, those petitions remain at $15 per cel. CHAIRM SAUNDERS: Al ight. HOMES D M BER FELD: So it's per parcel as opposed to per - ay. M CO Y: el, b use sometimes there are mullre ns , so iS1 ME STE D M R R ENFELD : Right. MS. OSBY: It's -- for ose, as long as they're contiguous and similar or 1 enticalI it's $50, then five each. There's -- the program works out how to do that, but for -- for most petitions, it will be $50 per parcel. HOMESTEAMIEMBER ROSENFELD: Okay. MS. COSBY: And then it will be 15 for portability. CHAIRMAN SAUNDERS: All right. You had explained just in a brief conversation before the meeting that the County Commission has been subsidizing the filing of those. There are a couple members that didn't hear that conversation. Page 13 August 18, 2025 MS. COSBY: Okay. I absolutely will go through that again. CHAIRMAN SAUNDERS: Just real quickly. MS. COSBY: Yeah, absolutely. This is a good public policy discussion to have. So the VAB -- the filing fee for petitions is meant to, quote -unquote, "defray the costs of operatin e VAB." Fifteen dollars per petition doesn't do it. Fifty wo it, but whatever the filing fee does not cover, the Board of C Commission pays VAB operations at three -fifths, and the hoo and pays VAB operations at two -fifths. So that's why your boa i made up of 60 percent BOCC and BOCC citizen member and rcent School Board and School Board member because that is the -- t is how you -all cover the VAB operations costs. By charging more per petition, this less -- this will be -- there will be less that the VAB needs t your respective boards to cover VAB operatio So that's what I -- that's wh Id commending the increase, because then it will allo AB to be a little bit more self- sufficien s far as operating an venue. It won't 0 percent, but itvvi 1 make it less that we ask the respective boards to cover VAB operations. CHAIRMAN SAUNDERS: All right. Are there any questions or comments concerning this resolution? (No response.) CHAIRMA DERS: Seeing none, we need a motion to adopt -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- 2025 -- 2025-04, the petition for the fees. So we have a motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a second. All in favor, Page 14 August 18, 2025 signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Mum, CHAIRMAN SAUNDERS: All oppA (No response.) CHAIRMAN SAUNDERS: That passe animously. MS. COSBY: Wonderful. Thank you. I want to ask, before we move forward, VAB administration, have we had any petitions filed yet? CHAIRMAN SA RS: If you could use the ml*bphone. MR. RUSTIN: We'v ad very few at the old rate. MS. COSBY: How would the Board like VAB administration to treat petitions sled prior to today? Do you At VAB administration go back and ask those petitioners to make up the filing fee, or do ou want -- do you want it to start today at $50? HO oii EAD MEMBER ROSENFELD: I would vote to start toda HOOL BOARD MEMBER CARTER: I would start today. CHAIRMAN SAUNDERS: Yeah, I think that's fair, because they may not have filed if it was going to be a $50 fee. SCHOOL BOARD MEMBER CARTER: Okay. MS. COSB ay. All right. Thank you. Thank you for swering that question. I apologize for putting you on the spot. I had that highlighted to take care of. Thank you. Okay. Moving on to 10E, Florida Department of Revenue forms DR-488p. These are the initial certifications of the Value Adjustment Board. I need approval. CHAIRMAN SAUNDERS: All right. So you just need a Page 15 August 18, 2025 motion to approve the form; is that -- MS. COSBY: Yes, and to allow the Chair to sign those. CHAIRMAN SAUNDERS: Oh, okay. We need a motion, then, to -- HOMESTEAD MEMBER ROSENFELD: So moved. CHAIRMAN SAUNDERS: -- approve the signature. SCHOOL BOARD MEMBER CAR ER: Second. CHAIRMAN SAUNDERS: We h otion. We have a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: e. CHAIRMAN SAUNDERS: 16* SCHOOL BOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE:\e.CHAIRMAN SAUNDERS: p (No respon .) CHAI SAUNDERS pa nanimously. MS. COS Moving on to IOF. We request approval to -- for the dest of VAB records in accordance with the general recor e e GSL -- GS 1-SL for the 2019 VAB year records. App tly there are three boxes that have been held for four years with no eals filed. CHA AN SAUNDERS: All right. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL MEMBER CARTER: Second. CHAIRMAN DERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. Page 16 August 18, 2025 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: All right. Moving on to IOG. I will read all of these items into the record. I will advise that they -- and when we're done, even though this says "informationa will ask the Board for a motion to adopt all of the reference m that I am reviewing with you. And I will advise for the record the e present in the room today, and they are also on the VAB -- the k's VAB website. And those reference materials ude rida Go ment in Sunshine Manual; Florida A inistra de 12D-9I Department of Revenue VAB forms inc l the -- there are a few -- the word is escaping me at the moment. t re s interim forms that have been release the Dep e ve -- provisional. There's the wor �'m to g fo . e w few provisional forms that the Department of R enue h sued. Those provisional forms are DR- R-486 86 ; PT101, PT902020. Those are h oom a 11!nd i ay. Those are provisional form notices of hear V petition forms. W o have Florida inistrative Code 12D-10; Florida Administr e Code 12D-51. 011 12D-51.002, 12D-51.003. We have the Uni Policies and Procedures Manual and other legal resources and re aterials issued by the Department of Revenue. We have information -- I realize I'm talking fast, and I'm sorry. Information for taxpayers regarding the Florida property tax system and the Value Adjustment Board process and a property brochure, and then we have Florida Statutes 119, 286, 192, 193, 194, 195, and 196. And I would respectfully ask the Board adopt all of those. Page 17 August 18, 2025 CHAIRMAN SAUNDERS: Okay. We need a motion to approve or adopt all of those documents. HOMESTEAD MEMBER ROSENFELD: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENF L# Aye. COMMISSIONER HALL: Aye. CHAIRMAN SAUNDERS: Aya SCHOOL BOARD MEMBER CARTER: BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: Al (No response.) CHAIRMAN SAUNDERS: That p 9 unanimously. MS. COSBY: Okay. Moving on to 1 (7W It is informational only. This was a VAB 2024 expense report for -- it says on the cover sheet 686 peti ' filed, but it's not. The correction of that is 593. We had 593 pets s filed during the 2024 VAB session, and then you hav py o d li� what the expense report look e. AIRMAN SAUNDERS: nd that's just an informational item? it MS. COSBY: Yes sir. es sir. Moving on to -- un ss anybody has any questions. (No respons MS. COSBY: ay. Moving on to Item 11, VAB dates of importance. TRIM notices mailed today, Property Appraiser's Office? MS. YBACETA: Tonight. MS. COSBY: Thank you. Awesome. That means that there will be -- 11 B, the deadline to file August 18, 2025 petitions for the Value Adjustment Board would be Friday, September 12th. Moving on to Item 11, magistrate hearings. They will commence in October. They will go through February or March. There will be more dates if needed based on filings. 11 D proposed final Value Adjustment Board meeting for the 2025 tax year. They do have the room reserved already. We've got either March 16th or the 27th of 2026. I can tell you I'm available for those dates. Do either of those pleas Board more than others? One is a Monday and one is a Fri arch 16th is a Monday; March 27th a Friday. SCHOOL BOARD MEMBER CARTER: Mondays are better for me. BUSINESS MEMBER KEZESKE: Me too. MS. COSBY: Mondays? SCHOOL BOARD MEMBER CARTER: *#eah. MS. COSBY: Okay. So we're looking at March 16th. CHAIRMAN SAUNDERS: Monday will work for me as well. BUSINESS MEMBER KEZESKE: What time, 9:30? MS. COSBY: O e're doing 9:30, if that works for the Board. CHAIRMAN SA RS: Sure. All right. Do you want a motion t pprove that date . MS�OSBY: No. We've of it on the record. Thank you. g CHAI A SA DERS: All right. MS. COSB ing on -- thank you for asking, though. Moving on to m 12A, advise the Board of continued advertising method. We are fully online in compliance with Chapter 50 of the Florida Statutes. And I will tell you that that is due to Mr. Johnssen's recommendation. He worked with Clerk Kinzel. She also wanted to get that moving. It has saved the VAB a lot of cost, and it's working very well. Page 19 August 18, 2025 And Mr. Rustin also was a huge part of a very large collaborative effort to make sure that we could make that happen, and they worked really hard. So I just want to acknowledge them. They did ask me a few legal questions, but for the most part, it was a huge collaborative effort on their part to move in that direction, and it's working very well. Moving on to 12B, legislative update. #W, on your agenda it shows Department of Revenue Propert versight Bulletins 25-01 through 25-04, except that on Fri y, t Oth, at 2 p.m., the Department of Revenue not only fWed their training but also released 16 more -- no, 14 moreNetins, which I have here. I will go through them as qt . Just to give you an idea of what they're abou I he heavy ones that do affect the Board. So 25-01 addresses the ai e filing fee from $15 to 50 except for porta ' 'ty, which r ins 25-02 ad there's no m ire nt for petitioner to request for Prop Appraiser evi ce. The time frame for evidence exchange is the me both parties, 15 days prior to the h 'ng. AdQLcon fun 't ates if the Property Appraiser fails ovide e ce e peti oner, the hearing may be resche And so it's in ting, it doesn't require that the hearing be resche a ed if the petitioner doesn't exchange, but it does say if the Property Appraiser ails to exchange, then the hearing may be rescheduled. 25-03, assess t of citrus equipment unused due to citrus greening. That equipment must be valued at salvage. The application to the Property Appraiser for that was due August 1 st. 25-04, there are state funds for physically restrained -- constrained counties. It's $500,000. I don't believe that that applies to Collier County. But just in case it did, I will advise Page 20 August 18, 2025 that for a fiscally constrained county, for tax refunds for catastrophic events -- so when Ian affected a home and then the property owner applied for tax refunds, if they received a tax refund from the Tax Collector -- and this is a -- that was a fiscally constrained county, the county could apply to the Department of Revenue to receive some of those funds back. It's a total of 500,000 for however many fiscally constrained counties there are in the state of Florida, and they do have until October 1 st to apply for those funds, and there * Department of Revenue form for that. So just, again, advising that is part of the law. PT05 -- 25-05 addresses agricultural lands in a stla%r federal eradication program. 25-06 addresses calcu of refun f the overpayment of ad valorem taxes proceedings before clue 'ustment Board. So that's calculatioA for 4 1 ose re S. 11W 25-07 elonic earan e Adjustment Board so this addresses to onic hearings, d that's -- or any electronic hearingjgffijj�that i ua st. But we do hold them here in Collier County. W 25-08 addre dea e to file suit in Circuit Court post Value Adjustment Board decision , d that is now -- I think that's 30 days after the Property Appraiser recertifies the tax roll. 25-09, ad valorem taxation of leased flight simulation training devices. 25-10 address affordable housing property exemption, multifamily projects. And a lot of these are applied by the special magistrates during hearings. A lot of these laws will be applied by the special magistrates. 25-11 address affordable housing property exemption land leased from a housing finance authority from a non-profit. Page 21 August 18, 2025 25-12 addresses affordable housing exemption for properties on state-owned lands. 25-13 addresses exemption for affordable housing on governmental property. 25-14 addresses educational property exemption, Gold Seal Quality childcare facility. 25-15 addresses changes to home threshold for reassessments after misfc destruction. That one is effective June property square footage aLcalamity damage or 25-16 addresses transfers of homestead community property trust. 25-17, Value Adjustment Boalq of evidence procedures reed effec was what I read into the record st, we w evidence exchange d that ve to have an additional organizational meeting. And 25-18JIM& transm' al o Vla%Adjustment Board petition and notice of hearing fo ne uired exchange of evidence procedures, and that, actually, the VAB administration will need t*Ceil%, ow or whichever -- whichever petitions that you have alrea you need to send a new petition form, the new one that' provisional right now, to a petitioner to fill out and submit so that they ske the new evidence exchange information that is effective September. So we will eed to reach out to whomever has filed a petition and make sure thF ubmit a new petition on the new forum. That concludepresentation on 12B for the legislative updates. CHAIRMAN SAUNDERS: All right. Let me see if there are any questions or comments. MS. COSBY: Yes, absolutely. CHAIRMAN SAUNDERS: Seeing none, we'll move on to No. Page 22 August 18, 2025 C, 12C. MS. COSBY: Thank you for your time in listening to that. Item C, provide compliance review and address any outstanding matters on the record. I will try to do this as quickly as possible. I will advise for the record that the VAB is willing to consider any written complaint filed with respect to a spec magistrate by any party or citizen. I'll advise for the record that 1 procedures and forms of the Board and special magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I will advise for the record that the VAB is in ompliance with Florida Statute 194 and 12D -- Florida Administrat ode 12D-9 at this time. I will advise for the record that cal pro res are ministerial in nature. Th not inc nt with gov ing statutes, case law, Attorne 1 opin' or rules of the Department. And then, fam, I will a 'se f ec that there are three items that cannot be completed ime, those three compliance items are that I have t n the training, and that's because it wasn't released until Friday, but I will get on it quickly. And I will advi ministration when I am done taking the training. I also take the e and make sure I know what I'm doing. IA *onally, all appointed special magistrates, we will ensure that they r 've the training and complete that before holding hearings here in Collier County. And finally, petition is filed in Collier County on a parcel that is locate ithin a municipality, "the City of," "the Town of," when we provide notices of hearing to the petitioner and the Property Appraiser for those hearings, we also must provide a notice of hearing to the CEO of that municipality. That hasn't been done because hearings haven't been set yet, but as soon as they are, those notices will go out. I check with administration. They provide me Page 23 August 18, 2025 those monthly reports showing that they've done that. At the end, I come back to the final meeting and I show you those monthly reports and provide that they've been done. But at this time, those are the three items that cannot be completed, and I just want to make sure -- advise the Board on the record of those things. conc Does the Board have any questions? CHAIRMAN SAUNDERS: I don't s y questions erning Item 12C. MS COSBY• Wonderful CHAIRMAN SAUNDERS: comment. Don't see any. A SCHOOL BOARD MEMBE usually have so many. CHAIRMAN SA 26th, for the County Commission comment op UP. that MS.'COSBY: public 1M be here on Tuesday, the M&w tf%you did keep public ugh Ake for anybody to step ER CARTER: To walk in? So is there anything else would just advise that even though we try to keep this f and typically we're under 30 minutes, for all the law changes that 've had to advise you -all of today, to get this done in 33 minutes is an acc ment. SCHOOL BO D MEMBER CARTER: It's impressive. CHAIRMAN SAUNDERS: Well, you have a Board, and all of us have reviewed all of those rules -- MS. COSBY: Yes. CHAIRMAN SAUNDERS: -- and all of the statutes in preparation for today's meeting, so -- Page 24 August 18, 2025 MS. COSBY: You -all come in here ready, and I appreciate that. SCHOOL BOARD MEMBER CARTER: You really didn't need to go over it. We already knew everything. MS. COSBY: Yes. It's just a reminder and to get it all on the record. So I -- I'm grateful for all of your studying and reading in advance. Thank you. �# SCHOOL BOARD MEMBER CAR Hours, we spent. CHAIRMAN SAUNDERS: All r' there's nothing else, then, any other comments from the (No response.) CHAIRMAN SAUNDERS. eing none, we adjourned. MS. COSBY: Thank you. LA Page 25 August 18, 2025 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 10:02 a.m. COLLIER COUNTY VALUE ADJUST T BOARD BURT SAP�DERS, VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK 1% These as presented LA TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 26 COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 Property Tax Oversight Informational Bulletin 3 Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for FLORIDA New Required Hearings Using Electronic Communication Equipment Effective January 1, 2026 December 23, 2025 PTO 25-19 This bulletin provides information about new provisional forms for implementing the new requirements for when petitioners request a hearing that will use electronic communication equipment, which will be effective January 1, 2026. The new provisional petition forms also include updates to the August 2025 updates regarding the evidence exchange procedures. The new provisional forms are marked with revision date "R. 12/25." New Provisional Forms The following forms are being replaced based on the law change: • Form DR-481, Value Adjustment Board Notice of Hearing, R. 12/25 replaces R. 08/25. • Form DR-481REM, Value Adjustment Board Notice of Remote Hearing, N. 12/25 new form. • Form DR-486, Petition to the Value Adjustment Board Request for Hearing, R. 12/25 replaces R. 08/25. • Form DR-486PORT, Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing, R. 12/25 replaces R. 08/25. The new provisional forms are available at https:Hfloridarevenue.com/propeLty/Pages/Fonns.aspx. Usage of the New Provisional Forms • The new Form DR-481 R. 12/25 should be used for all hearings scheduled after January 1, 2026. • The new Form DR-481REM N. 12/25 should be used for all hearings scheduled after January 1, 2026. • The new forms DR-486 R. 12/25 and DR-486PORT R. 12/25 should be used immediately. Information on the usage of these forms is included in the draft rule amendments to Chapter 12D-9, F.A.C. These draft rule amendments are available at https:Hfloridarevenue.com/rules/Pa esg /12D_0725.aspx labeled as "Draft Rule Language (12D-9): December 22, 2025" Bulletin PTO 25-19 December 23, 2025 Page 2 of 2 Note on Effective Dates These provisional forms are being made available and are recommended for use to implement the necessary requirements for hearings using electronic communication equipment. Due to the effective date of the statute amendment, the Department did not have sufficient time to complete the process of formally adopting these forms. The Department held two workshops October 15 and December 9, 2025, and received public comments on the draft rules. The Department will continue to work on these forms and will consider comments received as that work proceeds. Please send any comments by email to DORPTOgfloridarevenue.com. In the meantime, these provisional forms are recommended for use in order to be in compliance with the statute on the use of electronic communication equipment for value adjustment board hearings. These provisional forms and draft rules are not binding as rules but they are intended to afford due process and a way to comply with the legal requirements in the statute that is effective January 1, 2026. The forms reflect the Department's best understanding and recommendation on how the statute amendments function. COLLIER COUNTY VALUE ADJUSTMENT BOARD 2025 SESSION FINAL MEETING AGENDA March 30, 2026 @ 9:30 a.m. Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 VAB Members and Alternates: Burt Saunders, VAB Chairman (BCC, District 3) Chris Hall, VAB Vice -Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Rebecca Earney (Homestead, Citizen Member) Jill Rosenfeld (Alternate Homestead, Citizen Member) Dan Barone (Business, Citizen 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, Contact List Review, 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 18, 2025, VAB 2025 Session 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 (2025) Proposed Bills (informational) Page 1 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 FLORIDA DEPARTMENT OF REVENUE VALUE ADJUSTMENT BOARD OVERSIGHT INFORMATIONAL BULLETIN To: Value Adjustment Board Attorneys From: Steve Keller, Office of General Counsel Date: November 4, 2025 This bulletin provides information about the status of rule amendments and new forms for implementing chapter 2025-208, section 10, Laws of Florida, providing for Electronic Appearances at the Value Adjustment Board, which will be effective January 1, 2026. At its rule workshop held on October 15, 2025, the Department received questions on the use of telephone technology for hearings. The Department recommends technology which enables a comprehensive and sophisticated substitute for an in -person hearing with real-time, two-way communication using electronic means in which participants are able to see, hear, and communicate with one another. The Department does not recommend or encourage telephone hearings due to reduced functionality in swearing in witnesses and parties and the potential effect on cross examination and due to inability to observe witness answers, comportment, facial expressions, etc. The following features are being drafted for inclusion in the rules and forms based on the law change: • In counties that conduct hearings using the telephone as the prearranged default option, the VAB must provide petitioners the option to appear in person or by audio visual technology. • In counties that conduct hearings using audio visual technology as the prearranged default option, the VAB must provide petitioners the option to appear in person. • Counties must notify the petitioner of their right to a hearing in person or using audio visual technology and may only use telephone hearings when petitioners do not request a hearing in person or a hearing using audio visual technology. • A petitioner cannot be required to attend a hearing by use of telephone where the petitioner requests a to appear in person or by audio visual technology. • Provide a way for public attendance to observe hearings via electronic or other communication equipment. In counties that conduct hearings using the telephone as the prearranged default option, the VAB must permit the public to request to attend. This process would entail posting the list of scheduled hearings. • For hearings that are scheduled using electronic or other communication equipment, the log on information, link and passwords must be posted to allow public attendance. The Department will schedule another Rule Development Workshop to inform interested parties and receive public comments on the next draft of the rules and forms. Questionnaire: In an effort to gather additional information for the draft rule amendments, the Department requests your response to the questions below by November 18, 2025. Please send your response by email to VAB(afloridarevenue.com. Questions: What is the technology your VAB is considering: Zoom, Webex, Teams, telephone, etc.? 2. Has your county offered telephonic hearings previously? 3. If your county is considering audio visual technology such as Zoom, Webex, Teams, what are any problems issues or concerns with this technology? Please feel free to comment. Organizational Meetings to Implement New Procedures The value adjustment board (VAB) should hold another organizational meeting to discuss and implement these new procedures in order to make them available to petitioners. This organizational meeting is necessary because the legislation, chapter 2025-208, section 10, Laws of Florida, included the requirement that the VAB provide electronic or other communication equipment to allow petitioners to appear remotely at hearings and requires that such equipment is adequate and functional for clear communication among participants, to create hearing records required by law, and to ensure that petitioners can submit and transmit evidence to the VAB in a format that can be processed, viewed, printed, and archived. The organizational meeting is necessary so the VAB can ascertain adequate and functional electronic or other communication equipment is provided. Questions The Department has provided this bulletin for your general information. Send any questions by email to VABAfloridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, section 10, Laws of Florida), which amends section 194.0032, F.S., is available at hgps:Hlaws.flrules.org/2025/208. Implementing Date This section of law is effective January 1, 2026, and first applies to the 2025 tax roll. Collier County Value Adjustment Board (VAB) Responses to Department of Revenue (DOR) November 4, 2025 Questionnaire Regarding Remote Hearings Question 1: What is the technology your VAB is considering: Zoom, Webex, Teams, telephone, etc.? Response: At this time, the Collier County VAB provides petitioners with the ability to participate in remote hearings via telephone. In the event a different directive is mandated by law, Collier County will certainly endeavor to comply with the law. Question 2: Has your county offered telephonic hearings previously? Response: Yes. Question 3: If your county is considering audio-visual technology such as Zoom, Webex, Teams, what are any problems, issues, or concerns with this technology? Please feel free to comment. Response: Collier County VAB's concerns with utilizing audio-visual technology would be: 1) Petitioner inability to access or utilize Zoom/Webex/Teams/etc, 2) Ability to provide remote VAB hearings that are ADA compliant (i.e. providing captions for the hearing impaired), 3) Protecting a party's confidential information displayed during an audio-visual hearing, which would be accessible to anyone, with the potential ability to screen -shot confidential information by anyone in attendance, 4) Connectivity issues — landline is more stable than internet, 5) Changes to the VAB hearing schedule(s), which occur regularly, that could cause a public participant frustration when intending to attend remotely, as VAB Administration would not be able to advertise or post notice of hearing schedule changes to the public in real-time ["public participant" = a non-party/non-witness], and 6) Potentially interfering with a party's due process by offering hearing options that are not accessible to a party (i.e. a party is able to participate by telephone but unable to participate by Zoom/Webex/Teams/etc.) I hereby affirm that the above is provided after conferring with my client. Respectfully Submitted, /S/ Holly E. Cosby Holly E. Cosby VAB Counsel Collier County VAB STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS AMENDING RULES 12D-9.001, 12D-9.014, 12D-9.019, 12D-9.020, 12D-9.025, AND 12D-9.026 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings. (1) No change. (2) These rights include: (a) through (h) No change. (i) The right to appear at a hearing using electronic or other communication equipment upon written request at least 10 calendar days before the date of the hearing in any county having a population of 75,000 or more, and in any cognly having a population of less than 75,000 that has not opted out as provided by law, and the right to be notified of this right on the notice of hearing; (i) through (r) Renumbered as 0) through (s) No change. Rulemaking Authority 194. 01 ] (5), 194. 034(1), 195. 027(1);213. 06(l) FS. Law Implemented 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 1 195.002, 195.027, 195.084, 196.151, 196.193, 196.194 FS. History New 3-30-10, Amended 9- 19-17, 12D-9.014 Prehearing Checklist. (1) The board clerk shall not allow the holding of scheduled hearings until the board legal counsel has verified that all requirements in Chapter 194, F.S., and department rules, were met as follows: (a) through (n) No change. (o)1. The board has ascertained that the board has provided electronic or other communication equipment, to allow petitioners to appear at hearings, that is adequate and functional for clear communication among participants and for creatingharing records required by law, and that petitioners can submit and transmit evidence to the board in a format that can be processed, viewed, printed, and archived; or 2. Alternatively, the county has a population of less than 75,000, and the board adopted a resolution or motion to opt out of providinghearings earin sg using electronic or other communication equipment, as provided by law. (2) No change. Rulemaking Authority 194.01](5), 194.034(1), 195.027(1);213-96(1)FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035 FS. History New 3-30-10, Amended 9-19- 17, 12D-9.019 Scheduling and Notice of a Hearing. (1) through (2) No change. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. The F,,,.,,, DR ^ 4, , Value Adjustment Board — Notice of Hearing, (Form DR-481) is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. through 12. No change C, 13. If the hearing is in person, information for the petitioner to appear remotely at the hearing using electronic or other communication equipment if the county has not opted out as provided by law. 14. The notice shall contain the followina statements: "If this notice sets forth a communication mode using audio visual technology, you request an in person hearing." "If this notice is for a telephone hearing, you may request a hearing using audio visual technology or an in person hearing" (c) If the petitioner requests an in person hearing the clerk shall accommodate the petitioner for the date, time, hearing address, and room. The clerk shall accommodate a petitioner's request for a hearing using audio visual technology, if the prearranged default mode is in person or telephone. Requests for hearing using electronic or other communication equipment must be made as provided in Rule 12D-9.026, F.A.C. (4) through (8) No change. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1);213-0€(4) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 195.022 FS. History —New 3-30-10, Amended 9-26-11, 6-14- 16, 7-1-16, 3-13-17, 9-19-17, 12D-9.020 Exchange of Evidence. (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner in writing by the property appraiser. 2. At least 15 days before a petition hearing the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. The property Opraiser's evidence list must contain the current property record card. This provision does not preclude use of rebuttal evidence by the propegy gppraiser. If the property appraiser does not provide the information to the petitioner within the time required, the hearing shall be rescheduled to allow the petitioner additional time to review the propegy gppraiser's evidence. th)2-. To calculate the fifteen (15) days, the petitioner and property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing, using the calendar day before the hearingas s day. The last day of the fifteen (15) day period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period runs shall until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. 4 (c) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. If the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in this section. A petitioner's ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. A petitioner's (1)(a), does not atAhorize a value adjustment board or- speeial magistfate to exelude flo > the pfoper ihall, FIR M-1 -- •-�-� Petitioner-, Jetsl-. (b) To ealettlate the seven (7) days, the pr-epeft-y appraiser- shall tise ealefidaf days Emd shall the heat4fig. The last day of the -period so eeff�ptited shall be ifieltided tifiless it is a Satur-da�-, !��. .e!�ss�ea�•s�r.�rs�!�ee� . (4) through (6) Renumbered as (2) through (4) No change. M. I-- FEMME . n writing by the pr-epeft-y appraisef: in eefineetion with a filed petition, of whieh the pfaperty appraisef less than fifteen (15) days bef6r-e the hearing, stieh materials shall be .... .ems . !tisss. (5)M No change. Rulemaking Authority 194.01](5), 194.034(1), 195.027(1);213-960) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022 FS. History New 3-30-10, Amended 6- 14-16, 4-10-18, 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses. (1) through (3) No change. (4)(a) No evidence shall be considered by the board or special magistrate except when presented and admitted during the time scheduled for the petitioner's hearing, or at a time when the petitioner has been given reasonable notice. The petitioner- may still pr-esent evidenee if he or- tiss�r:e�!�::ess!�. irss s�W-2 .ss .....,...� ,�:.A.: s..:�:.�.,..:.� petitioner- has this evidenee and r-efiises to pr-ovide it to the pr-opeft-y appraiser-, the elvidenee S (b) No change. (c) In a hearing other than a remote hearing under Rule 12D-9.026, F.A.C., in order to be reviewed by the board or special magistrate, copies of any evidence filed with the board clerk shall be brought to the hearing by the party. This requirement shall not apply where: 1. through 2. No change. (d) through (e) No change. (f)1. No petitioner shall present for consideration, nor shall the board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. If the propertygppraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and refuses to provide it to the property gppraiser, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. 2. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in Rule 12D-9.020, F.A.C., and, if provided to the pr-epeAy appf-aiset: less than fifteen (154 days before the hearing, shall be eensider-ed timely if the board or- speeial magistfate detefmines s 3. A petitioner's ability to introduce the evidence requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. 4. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. FoF pttfpesesszndle and mottle 12D 9.020F n fvasofiablefiess shall be detei:mified by whethef: the material ean be r-eviewed, investigated, and in good faith and not denied evidenee to the pr-epeft-f appraiser- pfier- to the heafing, as pr-avided 5.2-. No change. (g) No change. (5) No change. (6)(a) By agreement of the parties entered in the record, the board or special magistrate may leave the record open and postpone completion of the hearing to a date certain to allow a parry to collect and provide additional relevant and credible evidence. Such postponements shall be limited to instances where, after completing original presentations of evidence, the parties agree to the collection and submittal of additional, specific factual evidence for consideration by the board or special magistrate. In lieu of completing the hearing, upon agreement of the parties the board or special magistrate is authorized to consider such evidence without further hearing. (b) No change. (c) In a petition to decrease the just value, the board or special magistrate may not revise the value above the propegy gppraiser's presented value. In a petition to decrease the just value, the following limitations shall apply if the property appraiser seeks to present additional evidence that was unexpectedly discovered and that would increase the assessment. 1. through 6. No change. (d) In a petition to increase the just value, the property appraiser may provide an increased just value to the petitioner before the hearing or at the hearing. In such case, if the petitioner agrees with the property appraiser's increased just value, the petitioner may settle or withdraw the petition. If the petitioner does not agree with the property appraiser's increased just value, the hearing shall not be canceled on that ground. This provision applies only in petitions to increase the just value. In a petition to increase the just value, the board or special magistrate may not revise the value below the prop_egy appraiser's presented value. (7) through (10) No change. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.092, 194.011, 194.032, 194.034, 194.035 FS. History New 3-30-10, Amended 6-14-16, 9-19-17, 8-17- 21, I1-26-23, 12D-9.026 Procedures for Requesting and Conducting a Hearing by Electronic Media. (1) This rule sets forth criteria for hearings in addition to those found in Rules 12D-9.024 and 1213-9.025, F.A.C. Hearings conducted by electronic media shall occur end under the conditions set forth in this rule section. The board must reasonably accommodate parties that have hardship or lack necessary equipment or ability to access equipment. 10 ■. aTa��a. n (2) A petitioner may request to appear at a hearing using electronic or other communication equipment by submitting a written request at least 10 calendar days before the date of the hearing. For- at+y hear-ing eendueted by eleetfenie media, the board shall easttre tha (a) The written request must: 1. Contain the petition number and parcel number. 2. Contain petitioner's name. 3. Be sent to the value adiustment board email address listed on Form DR-481 that notices this hearing. 4. Contain an email address for response and follow up by the clerk. (b) To calculate the ten (10) dampetitioner must use calendar days and not include the day of the hearing in the calculation, and count backwards from the day of the hearing using the calendar day before the hearing da. any 1. The last day of the ten (10) day period is included unless it is a Saturday, Sunday, or legal holiday, in which event the period runs until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. c) The clerk must ensure that all parties are notified of such written reauest. (d) If a request is received in an.. city in which the board has opted out of providing hearings using electronic communication equipment, the clerk shall promptly notify any 11 petitioner requesting a hearing using electronic or other communication equipment of such opt out, in accordance with Section 194.032(2)(b)4., F.S. (3) A hearing must be noticed by the clerk sending a Value Adjustment Board - Notice of Remote Hearing (Form DR-481REM, incorporated by reference in Rule 12D-16.002, F.A.C.). (a) The notice must read: Any p fey m r-eqtiest to appear at ., hearing before a board Of .. :. :.... allows a pat4y to appear- by telephone, all members of the beafd in the heafing of the speeial "Your hearing will be conducted using electronic or other communication equipment." "You will be attending the hearing using electronic or other communication equipment." (b) The notice must: , 1. Contain the petition number; 2. Contain the petitioner's name; 3. Contain the hearing date and time; 4. Identify the specific form of communication technology to be used and provide instructions for access to the communication technology in the body of the notice with telephone 12 numbers, meeting codes, passwords and other access information; 5. Contain a statement that the petitioner must upload evidence or email evidence to the designated address of the value adjustment board no later than 9:00 a.m. the non -holiday workday before the hearing date; 6. Contain the evidence upload email address or upload weblink to the software system; 7. Contain the clerk's telephone number; 8. Contain the clerk's email; 9. Contain the clerk's or deputy's name and signature; 10. Any information necessary to comply with federal or state disability or accessibility (4) The board must have available the necessary equipment and procedures for using the equipment in hearings. (a) "Electronic or other communication equipment" means: 1. Technology in compliance with applicable law which enables real-time, two-way communication using electronic means in which participants are able to see, hear, and communicate with one another; or 2. telephone; or 3. a combination thereof. (b) The board must provide electronic or other communication equipment to allow petitioners to appear using electronic or other communication equipment at hearings that is adequate and functional for clear communication among participants and for creatinghearing earing records required by law, and that petitioners can submit and transmit evidence to the board in a format that can be processed, viewed, printed, and archived. 13 (c) Petitioners requesting remote hearings must ensure they have the necessary connectivity and equipment. (5)(a) Hearing procedures must include applicable procedures in Rules 12D-9.024 and 12D- 9.025, F.A.C. (b) If the board or special magistrate allows a party to appear using electronic or other communication equipment, all members of the board in the hearing or the special magistrate must be physicallypresent in the hearing room. (6)(a) Evidence, including rebuttal evidence must be uploaded or emailed to the designated address of the value adjustment board, and received no later than 9:00 a.m. on the workday before the hearing date. If a hearing is on Mond, then evidence must be uploaded by 9:00 a.m. on the previous Friday (b) The petitioner must submit and transmit evidence to the board in a format that can be processed, viewed, printed, and archived. The documents must be in portable document format (c) The documents must have a cover page which includes: 1. Petition number; 2. Parcel or folio number(s): 3. Petitioner name: 4. Which party is submitting the documents; 5. Telephone number; and 6. Witnesses' names and telephone numbers if they are not at petitioner's telephone number. (d) Pages of the documents must be sequentially numbered if the clerk does not utilize any software in operating the value adjustment board and/or if the clerk's software does not number 14 pages automatically. (e) The process of uploading the documents into the value adjustment board's computer system, or emailing the documents to the designated address of the value adjustment board, described in this subsection is a separate process from the evidence exchange between a petitioner and the property appraiser described in Rule 12D-9.020, F.A.C. The evidence exchange process happens outside of the purview of the value adjustment board. Petitioners must participate in both of these processes, separately. (7) Witnesses must be available. (a) The petitioner is responsible for ensuring all witnesses called by the petitioner are available, have the necessary electronic or other communication equipment, and have copies of documents necessary to their testimony. (b) Witness information for witnesses that will not be at the petitioner's location must be included on the cover page to the documents as specified in paragraph (6)(c). (8)(a)(4) The board must provide a physical location at which a party may appear, if requested. Such hearings must be open to the public either by providing the ability for interested members of the public to choose either to join the hearing using electronic or other communication equipment eleetfenieall or to monitor the hearing at the location of the board or special magistrate. If the board or special magistrate allows a party to qppear using electronic or other communication equipment, all members of the board in the hearing or the special magistrate must be physically present in the hearingroom. oom. (b) To be open to the public using electronic or other communication equipment, proper notice must be ,given and interactive access by members of the public provided. 1. A list of hearings must be posted on the board's website, or the clerk must provide a list 15 upon request. 2. For hearingsg audio visual technolog., , the information, links and passwords must be posted on the board's website to allow public access via the Internet or the clerk must provide this information on request. 3. For hearings using the telephone, the board must permit members of the public to request to attend and must accommodate such requests by providing call in numbers. Rulemaking Authority 194. 011(5), 194. 034(1), 195. 027(1);212� FS. Law Implemented 194.011, 194.032, 194.034, 195.035, 195.022, 195.084 FS. istory New 3-30-10, Amended 16 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 t1� COLLIER C 1JIw TV 2025 VALUE ADJUSTMENT BOARD VERIFICATION OF VAS COMPLLkNCE and PREHEARING CHECKLIST (to supplement Form DOR488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.011(5),1*.A.C.§12D-9.013 and F.A.C,512D-9.014 Wrif:cation: Pre-Orgarilizational Meeting VA comprised of two (2) County Comm issionrm, one (I � SchooI Board Member, one (1) 77cC Citizen Member appointed by the I30CC and one (1) Citizen Member appointed by the School 3 Board - Ex, I Ex. 2, Ex. 3a Ex. 3b Ex. 4, . Mtg. Agenda Item JA & Verbatim itiart Wmbers met all criteria pursuant to F.S. §194.015 and KA.C. § 12D-9.004 - 7/22/25 Org. Mi . Age ad a Iteta 3C, BoCC & School ward ve rify, Ex. 3a Ex. 3b Ex. 4, Verbatim EC VAB Attorney rneefin @ the requirementso€KS. §194.013 has been appointed or rav ried- 7/22a5 Ong. Mtg. Agenda Item 6 & Verbatim EiEC N o VAB members represent other governmental entities or taxpayers in any administrative or f22/25 judicial review of property taxes - Ex. 3% Ex. 3 b, Ex. 4, Org. Mtg. Agenda Items 3A, 3C, 3/24/26 and 12C, BoCC & School Board verify & Verbatim HEC Citizen members are not members or employees of a taxing authority for the current VAH 122/25 session- Ex. 3a, Ex. 3>b, Ex.. 4, Org. Mtg. Agenda Items X and i?C, BoCC & School 3/24/26 Board vergy & Verbatim HEC The arga n izatiowl meeting, as well as any other board meetings, will be or were aeticed in 7/22125 accordance with F.S. §286.011, and will be help! irp accordance with law - Verbatim rar Org. Mt,g. A enda Item 2/Additional statement re: Affidavit of Publication #EC The organizational meeting notice includes the date, time, location, putpo5e OF the meeting, 7/22125 and information required by F.S. §286,0105 - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication The DOR's uniform value adjustment board procedures. were made available at the !22/25 organ izntionaI meeting and copies were provided to special magistrates and board members - Or . Mtg. Agenda Item 10C & Verbatim -HEC The DOR's uniform policiee; and procedures manual is available on the existing website of the 7/22/25 board clerk - Ex. 5, Org. M(g. ftenda item l0O & Verbatim C The qual if ications of special magistrates were ver] fled - Org. MIg. Agenda Item 7; Verbatim 7/22/2 HEC VA Attorney has received the DOR training and has passed she correspowlding exam - 8/22/25 Attorney will provide VA Administration with a Certificate of Completion "d Pran f of Passing Exam when available - Ex. 6 - Org. Mtg. ftenda Item 9 HEC All appointed specialI magistrates have received the DOR trainmg and have completed the 8/15, 8/16, came' and ptlssed any corresponding exam#. and special magistraws with less di an f vc gears of 8/17, 8/ 5, 8/27, 9/ mquired experpcnce successfully Cottlploted the 13011's trainitlg including any updated modules 9/12 and an examination, and were certiFed - Org. N11tg. Agenda Item 9 - Ex. 7 - VAB will (a112025) uG,4t erlifiCaLC3 of Com leticwn '1'be scI=don of special magistrates was based solely an proper experience and qualifications. /22/25 and neither the praperty appraiser nor any petitioners influenced the selection of special magistrates, - Org. Mt . Agenda Item 7• Verbatim EC The VAS is willing to consider any written complaint filet# with re9pcc( to a special magistrate 7/'22/25 by any pattyor citizen F.A.C. 12D-9. 9 I - O rK. Mfg. Agenda Item 12C; Verbatim HEC All procedures and Forms of the board or special magistrate are in cornphance with F.B. §194 7122/25 and F.A.C< §12D-9- Org. Mtg. Agenda Items 1011 attd 12C; Verbatim; VAB Attorney oversees throughout VAH mmion Page E of 3 Ell HEC Not Wet%;l has/ha vs: been give Pi tea Cho chief executive ofrrer of each munic!pal 3(y as provided in 3/24/26 F., § 193,116 -- Ex. 9 The VAB is in compliance with F.S. §194 and F-A.C. 12D-9 - Org. M(g. Agenda Item I? ; 7/22/25 Verbatim- VAB Attarnex overt tbrov hout VAS session Organizational Meeting; August 18 2025 T e VAB held nrganiwional meeting prior to the holding of value adjunmetnt hoard hearings - O . M . A enda. O . IMt . Agenda Item I I AfUmvit of Publication & Verbatim The VAB introduced the members of the board and provided contact information - 0rg. Mtg. ennds Item 3A BSc Verbatim The VAB introduced the board clerk and any designee of the board clerk and provided the hoard clerk's contact information - O rg. M# . Agenda Item 3B & Verbatim -The, VAB apgo inted and/or ratified s cial ma isrra.tes - Org. Mtg. A enda Item 7- Verbatim The VAB made F.A.C. 1213-9 available to the public, special magistrates and board mernbers, leicornuirr ng the uniform ruies of pmcedure for hearings before value adjustment boards and spee;iat magistrates - available at organnizationai meeting and on the websitc of the board clerk - Ex. 5L . Mtg. Agenda Item I4G etc Verbatim The, VAB rnadi F.A.C. 12D-10 available to the public, special magistrates and board inumbers. l Onmining the rules applicable to the requirements for hearirngs and decisions - available at organizational meeting and on the website of the hoard clerk- Ex. ; Org. lM1g. Agenden ltew IGG & Verbatim The VAB made the requirements of r lorida"s Government in the Sunshine / open government laws inc Iuding information on where to obtain the carrent GcpvcrRI ent-ln-The- Linshine manual available to the public. special. magistrates and board members - available at organizationaI meeting and on the website of the board cleric- Ex. 5; Org. Mig. Agenda ltent IOG & Verbatim The VAB inade F.A.C. 12D-51.001. 1213-51.002 and 12D-51.003 available to the public. special rnagiatrates and lxiard members - avai lahle at organszmional meeting and on the websiw of the board clerk- Ex. 5• Org. Mt . A endst Item IOG & Verbatim The VAS made the associated forms that have been adopted by the DOR available to the ubGe, special magistrates and N)ard members - available. at organizational Muting and Din the ebsi[e of the hoard clerk - Ex. a"• Org. Mtg. Agenda item IOG & Verbatim The VAB made all local administrative procedures and forms of the board or spec W magistrates available to the public, spec -sal magistrates and board members - available at organ izati onai meeting and on the webaite of the board cleric- Ex. 5; Org. Mfg. Agenda Item 103 & Verbatim The VAB made F. S. Chapters 192-195 available to the public, special magisuates and board as reference in Formation containing the guidelines and statutes applicable t(] I)nembers assessments and assessment administration - available at orgarizatiurnaI meeting and on the ebsite of the board cleric- Ex. 5; Org. Mt . Agenda Item IOG & Verbatim The VAB discussed. leek testirnQny can and adopted or ratified with any required revision or -amendment any local administrative procedures and forms of the beard. as necessary - Org. Mtg. Agenda Item IOB & Verbatim The VAB local procedures are minist�crial in nature and are not inconsistent with goverrdng statutes, case law, attorney general opinions or rules of the department - 0rg. Mtg. Agenda Item 12C; Verbatim & VAB Attarogy oversees throughout VAB session The VAB discussed general in€ormation on Florida's property tax system. respective roles within this system, taxpayer oppenunities to participate in the system, and property taxpayer rights - this issue} has a separate agenda item, supplernented with additional lecai informational handouts: this discussion will be reflected in the verbatim record and minutes - Org. IMeg. Agenda Item IOA; Verbatim Pap 2 of 3 The VAB adoptedlratified, by resolution, any tiling fee for petitions For the current VA13 cession, in an amount nut to excoed $50.00 - O Eg, Mtg. Agenda item 10D & Verbatim ne VAB announced the tentative schedule far the value adjustment board, taking into c:onsideradon the number of petitions filed. the passibi11ly of the need to reschedule and the requirement that tile, board stay in session until alt petitions have been heard - Org. Mg. .Agender Item 11C & Verbatim 1, Holly E. Cosby, Esq_ CaIlier County Value Adjustment Board Attorney, hereby verify the foI[owing on July 22202 : 1) the above 1aformalion regarding pre -hearing, pre-organvAtional and orgarkati on a I requirements were verifW, reviewed, and considered, where applicable, on July 22, 202S. 2) the Organiza I innal Mr-eling Fur the Cotlier County 2025 VAB Smion was field on August 18, 2025, and Lhe above information regarding organizational ineeting requiremenui wwi verified, reviewed, and considered at said meeting, and 3) hearings for the Collier CounLy 2025 VAB Session will commence on or alter October 15 4 o y E. Cosby, Esq, - V H Counsel 1, Holly E. Cosby, Esq, Collier County Value Adjustment Board Attorney. hereby verify the following on August 18, 2025- 1) "here are threz (3) items above, which could not be verified before or during the urganixaticnal rnee0rig, which arc: a. VAB Attomey has received DOR training and has passed the corresponding exam, b. All appoiriled special magi strates have received the Do training and have complete-d the same. and special magistrates with less than Flee }ears of required exp�rieiwe successfully completed the DOR's trairting including any updated modules and an exam i ination, and wem certified, and c. Notice has been given to the chief executive of "r of each municipaIity as provided iii .2) 1terns I (a) and i (b) could not be veri fled because the current DOR training was released on August 15 , 2025, and VAB Attorney was not able to reasonably t:omplete said training prior to the instant meeting: further, it is only reasonably to expect that all special rnagistrates complete the DOR train ing in a time- Iy manner, which wouid be defined as completing the DOR training prior to holding VAB hearings in Collier County, 3) item I (a) will be ccrnpieted as soon as reasonably practicable, and VAB Artorney will provide proof of the saint. 4) Item I(b) will be verified prior to special magistrates holding VAB hearings in Cattier Cotiary. 5) Item I (c) could nN be verified hceause no VAB hearings had been scheduled prior ro the organixationeI meeting, For such notices to be required. 61 Once the above referenced, unverified items are able to be verified. S witI provide tire, VAB vw+ith doaumenlaa-ion and verification for the same. Fr Digitally signed by Holly E. Cosby, Esq. Holly E Cosby, Esq PA, E. Cosby, Esq., aLaw Office of Holly E. Cosby, PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US Date: 2026.03.2413:50:53-04'00' L. Coal y, Esq. - VAB Counsel Page 3 of 3 2025 Collier VAB Checklist Exhibit "4 v2" 2025 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SCHOOL BOARD CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Position of Interest: New Applicant: Daniel Barone Citizen Board Member Appointed by School Board VA Information Received: School Board Returning Applicant: N Information Compiled: 2/20/2026 & 3/24/2026 F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 2/20/2026 and 3/24/2026): Y/N Criteria Y Own a business/commercial enterprise, occupation, profession, or trade occupying and conducted from commercials ace located within the school district of Collier County? Y Verified Name and Address of Business: (Sunbiz.org) Barone & Cola CPAs, PA 2335 Tamiami Trail N., Unit 408 a/k/a 2335 9th St. N., Unit 408 Naples, Florida 34103 Y Verify ownership of business:(Sunbiz.org) N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Applicant will be a wonderful addition to the Collier VAB. Applicant is a CPA and owns a local business operated in a commercial building located in Collier County. Applicant is involved in the community and his service to the Collier VAB will be valued and appreciated. Additional Comments: To supplement documentation provided to the VAB. VAB Counsel reviewed the State of Florida Department of Corporations website (Sunbiz.org) to verify that Applicant's company is in good standing that Applicant continues to own the company and that the address of the company is located in a commercial space in Collier County. VAB Counsel and VAB Administration are grateful for Applicant's willingness to, believe that Applicant will be a wonderful addition to the Collier Countv VAB. and find no conflicts of interest in Applicant serving on the same. Supplements attached: Corporate Verification — Sunbiz.org; LLC/Company Verification — Sunbiz.org; 2026 Company Annual Report — Sunbiz.org; Verification of Commercial Space — CollierAppraiser.com; Excerpt from 12/10/25 School Board Meeting Minutes appointing Applicant Date appointed/ratified by School Board: December 10, 2025. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on 2/20/2026 and 3/24/2026, 2) that the Applicant is qualified to serve as Citizen Board Member Appointed by School Board, 3) that this review has been based solely upon the qualifications of the Applicant, 4) that pursuant to Section 287.05701, Florida Statutes, the Value Adjustment Board has not requested documentation of and has not considered Applicant's social, political, or ideological interests when determining if the Applicant is a responsible appointee, 5) that the approval of the Applicant is not influenced by the property appraiser, and 6) that the approval of the Applicant is not influenced by any party or potential party to a VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Digitally signed by Holly E. Cosby, Esq. Holly E. Cosby, Esq. Dm il= bloawyerr@o tlnokcom,aw05ceofHollyE. Date: 2026.03.24 13:22:18-04'00' Holly E. Cosby, Esq. - VAB Counsel Checklist Exhibit "4 v2" Page 1 of 6 Page 1 of 1 2025 Collier VAB Checklist Exhibit "4 v2" DIVISION OF CORPORATIONS 4r IDrlzir)v q y j * II� �,�� ✓! � �Sr � i_� � � l oleo Ofjlrful .1rare of AlorFela ovebilee Department of State / Division of Corporations / Search Records / Search by Entity Name / Detail by Entity Name Florida Profit Corporation BARONE & COLA CPAS, P.A. Filing Information Document Number P24000010525 FEI/EIN Number 99-1329622 Date Filed 02/07/2024 State FL Status ACTIVE Principal Address 28292 INDUSTRIAL RD UNIT 5 BONITA SPRINGS, FL 34135 Mailing Address 28292 INDUSTRIAL RD UNIT 5 BONITA SPRINGS, FL 34135 Registered Agent Name & Address COLA, ANTHONY 2640 12TH ST N NAPLES, FL 34103 Officer/Director Detail Name & Address Title P COLA, ANTHONY 2640 12TH ST N NAPLES, FL 34103 11MAT , BARONE, DANIEL 1189 DIANAAVE NAPLES, FL 34103 Annual Reports Checklist Exhibit "4 2" Page 2 Of 6 Report Year Filed Date 2025 02/08/2025 2026 01 /22/2026 Document Images 01/22/2026 --ANNUAL REPORT View image in PDF format 02/08/2025 --ANNUAL REPORT View image in PDF format 02/07/2024 -- Domestic Profit View image in PDF format Florida Department of State, Division of Corporations 2025 Collier VAB Checklist Exhibit "4 IQ" Checklist Exhibit "4 v2" Page 3 of 6 2026 FLORIDA PROFIT CORPORATION ANNUAL REPORT DOCUMENT# P24000010525 Entity Name: BARONE & COLA CPAS, P.A. Current Principal Place of Business: 28292 INDUSTRIAL RD UNIT 5 BONITA SPRINGS, FL 34135 Current Mailing Address: 28292 INDUSTRIAL RD UNIT 5 BONITA SPRINGS, FL 34135 US FEI Number: 99-1329622 Name and Address of Current Registered Agent: COLA, ANTHONY 2640 12TH ST N NAPLES.FL 34103 US 2025 Collier VAB FIL�Pcklist Exhibit "4 v2" Jan 22, 2026 Secretary of State 9224558652CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Officer/Director Detail : Title P Name COLA, ANTHONY Address 2640 12TH ST N City -State -Zip: NAPLES FL 34103 Title VP Name BARONE, DANIEL Address 1189 DIANA AVE City -State -Zip: NAPLES FL 34103 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am an officer or director of the corporation or the receiver or trustee empowered to execute this report as required by Chapter 607, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: DANIEL BARONE VP 01/22/2026 Electronic Signature of Signing Officer/Director Detail Date Checklist Exhibit "4 v2" Page 4 of 6 Collier County Property Appraiser Summary Parcel ID 113181280008 ir Site Location 12335 9TH ST N, NAPLES 34103 Name/Address CAC NAPLES I I 204 9TH AVE SOUTH Citv SAFETY HARBOR State I FL 2025 Collier VAB Checklist Exhibit "4 v2" 34695 Legal MOORINGS PROFESSIONAL BUILDING A CONDOMINIUM UNIT 408 Sub./Condo 89500 -MOORINGS PROFESSIONAL BUILDING THE A CONDOMINIUM Use Code 407 - COMMERCIAL I Millage Areal 4 1 Municipality I CITY OF NAPLES Map No. Strap No. Section Township Range Acres *Estimated 4A28 089500 4084A28 28 49 25 0 �Ed Latest Sales History (Not all Sales are listed due to Confidentiality) 2025 Certified Tax Roll (Subject to Change) Date Book -Page V/1 Q Amount Just Values Amount (+) Improvements $226,000 (_) Total Just $226,000 06/30/25 6485-3216 1 1 Y Y $327,000 $228,500 04/28/22 6124-3314 03/19/19 5609-681 I N $0 Assessed Values 06/11/18 5522-476 I N $0 (=) Assessed $226,000 12/06/90 1 1577-57 1 Y $120,000 1 Taxable Values Millage RatesVE 06/01/84 1088-2326 1 Y $100,000 (=) Taxable 9.0514 $226,000 Tax Amounts Ad Valorem Taxes $2,045.62 $2,045.62 (_) Total Tax Important: This is not a tax bill. Do not rely on current taxes to estimate taxes after a change in ownership. A transfer may significantly affect the taxable value due to loss of exemptions, reset of Save Our Homes or the 10% Cap, and/or market changes. Use our Tax Estimator to estimate taxes under new ownership. Values reflect conditions as of January 1 st each year and may differ from the actual tax bill due to millage changes or additional non -ad valorem assessments. For the most accurate and up-to-date tax information, please visit the Collier County Tax Collector's Office. Checklist Exhibit "4 v2" Page 5 of 6 2025 Collier VAB Checklist Exhibit "4 v2" 0istrid SChW 8nard of COtlier County Regular School Board Meeting (Wednesday, December 10, 025) Mernbers present: SriCk Carter, Steohanie 1-uCare1"r Kelly MaSOCI, TIN Mosh Per, Jerry Rutherford eftina of Meeting Call to Order Mrs. StaPhani0 J<ur*orr' Boartf Chair. relied ikfm ftleeUftg TQ order At 8-30 a-M. Roll Call The roll was called by Mg, Kathy Taylor. All board membLtm were present. Statement of Meeting Guidelines MM LUCWCili rtvFewtd the StAteMdrht Of M@ellng G111diHlft-S_ Board Chair Welcoming Remarks Mrs LoCare44 sharcxl ope nery remarks and usvile5d tfwe board rncmbLm to follow her to their seals to the dugltumLim for Chub` Pre"tatiarr pf 031ars and a Romord of Srler im- Fledge w {h+: f �gjmDmenl pt Silence Mr. GMT 01lmhr, Chef GdYslmLiNcst;nn Wiwi welwnr d the !ROTC from G01 Cowl +9rylw SCRou; W trlrt Presentation at Colors and a Momerd of Sdeince. Tfmre was a gerf rrrdr,ce by the CsaoDila tEiemvntary Choir. Qrise nit Aa Publat` CofTlmerits w1:r1+ FTyad(r by the follomnq individual, Diane Van Parys C170, C173, C174, C280, C2.81, C2-87, E20 Consen# Agenda - School Board P2 2026 Git qen Mrmper 0ttiL Value AdjuStrr "t Board ResGbtian- Approve Mr. Barone as CPic 2026 Citizen Member of the V4luc Ad)w0ment $card. F3 - Con veyanm and Maintenance Rights of Bear Crock Vernentary School LIt Station and flackflow Preventer to Iwrd of CourAy Corn 7issionam of Call ler County, Florida Remkitlar4: Approve the Conveyance and Mainter+ance Mghts of fear Creek rcaeMentafy School Uft 51;allan and Back flow Pr ntef to Board of County ammissicners of Cal IIer County, Flurada. Consent Agenda Approval Resotutlow Approve all rterns on the Consent Agenda as presentee} VOTI G/ 140TIgtj ML mouon was made to approve all items on the Consent Agenda as presented. abort by liar) Moshier, second by Ketly Mason. EknaI Resolution. Motion Carries Aye: Erick Carter, Stephanie Lucarell-r, Ke$ly Mason, Tim Moshier, Jerry Rutherf6rd Checklist Exhibit "4 v2" Page 6 of 6 2025 Collier VAB Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has completed the Department's 2025 Value Adjustment Board Training, including the exam, for Board Members or Board Attorneu. I certify that I, Holly E Cosby Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 11 of the Department of Revenue's 2025 Value Adjustment Board Trainin& for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. C C Digitally signed by Holly E. Cosby, Esq. Holly E. Cosby, E s q . Date 20 AB Cot Counsel, e ail=v blawyyerl@outlook com, c=ce of Holly E. US August u g u s t 2025 Signature and Certification of IININ00 kil Page 1 of 1 2025 Collier VAB Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has completed the Department's 2025 Value Adjustment Board Training, including the exam, for Real Property Appraiser Special Magistrate. I certify that I, Maxim Antonov Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 7 and Module 11 of the Department of Revenue's 2025 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. f This certification bec es yali 0 rJy hen-�e and dated below by the person who compl ed � ininUpAuding exam as described above. By nxy dated si i re �_ - er ication of .ttest to my preceding statements. 08/16/2025 ELATE kil Page 1 of 8 2025 Collier VAB Checklist Exhibit " 7" Certification of Training Completion The Florida Departrnent of Revenue provides this docunzenf for a person to certify that he or she, personally and without any assistance, has c nplete the Department's 2 025 Value Adjust en r Board Training, including the exam, for Attorney Special A istrate. I certi fib that I, Ellen T. Chadwelt Personally, and without any assistance, have carefully reviewed aW studied the content of Modules 1 through 5 and Modules 9 through 11 of the Departin.ent of Revenue's 2025 Value Ad ust7nerat Board Training, for leaning such content, and further certify that 1, personally and without any assistance, have cmnpleted and passed the Department of Revenue's corresponding examinatiom This certification becomes valid only when sighed and dated below by the person who completed the training including exam as described above. By iny dated signature below, Y further attest to my preceding statements. Signature and Certification of DATE FLORIDA Checklist Exhibit " 7" Paue 2 of 8 2025 Collier VAB Checklist Exhibit " 7" Florida Department of Revenue Certificate of Training Joseph Haynes Davis has received 2025 Attorney Special Magistrates VAB Training wi 8/25/25 DA Checklist Exhibit " 7" Page 3 of 8 2025 Collier VAB Checklist Exhibit " 7" Florida Department of Revenue Certificate of Training Lorraine Dube has received 2025 Real Property Appraiser Special Magistrates VAB Training on 8/17/25 a lie, FLORIDA Checklist Exhibit " 7" Page 4 of 8 2025 Collier VAB Checklist Exhibit " 7" FLORIDA Checklist Exhibit " 7" Page 5 of 8 2025 Collier VAB Certification of Training Completion The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has completed the Department's 2025 Value Adjustment Board Training, including the exam, for Real Property Appraiser Special Magistrate. I certify that I, Philicia Lloyd Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 7 and Module 11 of the Department of Revenue's 2025 Value Adjustment Board Training for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By my dated signature below, I further attest to my preceding statements. Signature and Certification of 8/15/2025 DATE kil Page 6 of 8 2025 Collier VAB Checklist Exhibit "7" Certification. of TrainingCompletion The Florida Department of Revenue provides this document for a person to certifij that he or she, personally and zoithout any assistance, has completed the DePa rt Pit en t's 2 025 ValueAdjustine nt Board Training, including thcx exam, for R cal Pr LiertU Appraiser Special Ma istrate. I certify that 1, Steven Lawrence Ntr m PersopraIl , and w1thou t any assistance, have carefully reviewed and studied the content of Modules I through 7 and Modu le 11 of the Depart inent o R ev en e's 2025 Value Adjustrt itt Board Tra inin& for lea zing such content, and further certify that 1, personally and ithaut any assistance, have completed and passed the Department of Revenue's corresponding exatnin tiom 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 f urther attest to my preceding statements. Signature and Certification of DATE 11'i FLORIDA Checklist Exhibit "7" Page 7 of 8 2025 Collier VAB Checklist Exhibit " 7" Certification of Training Completion The Florida Departinent of Revenue provides this document for a person to cent ifij that he or she, personally and without a ny assistance, has completed the Department's 2015 Value Adjustment Board Training, including the exam, for Ta n-q ible Personal Pro ert y APPraiser S necial Ma istrate. I certify that I, Steven Lawrence Nystrom Personally, and without any assistance, have carefu I ly reviewed and studied the content of ModuIes 1 through 5, Module 7 (part I only), 8, and 11 of the Department of R e v euue's 2025 Value Adjust ent Board Trai ni ng for le am ing such content, and further certify that 1, personally and without any assist nee, have completed and passed the D epartinent of R evenue's corresponding ex amina Lion. 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. T Signature and Ceftif ication of DATE 3 r FLORIDA Checklist Exhibit " 7" Page 8 of 8 2025 Collier VAB Checklist Exhibit "8" Tax District 308 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 12/31/2025 12:00:00 AM Petition Type Petition # Parcel ID DOR_01 2025-00247 50940011222 Total Hearings Scheduled: 1 12/6/2025 3:39:08PM Notice Name HearingTime Room Owner Name Market Value Taxable Value PROPERTY TAX CONSULTANTS 11:00 AM to 1:00 PM 9 ASHKENAZ USA LLC $935,608 $662,246 Page 1 of 1 Checklist Exhibit "8" Page 1 of 46 2025 Collier VAB Checklist Exhibit "8" City of Marco Island Value Adjustment Board Carol McDermott Collier County, Florida 50 Bald Eagle Drive FL 34145 Scheduled Hearings Marco Island, City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 12/31/2025 12:00:00 AM Petition Type Petition # Parcel ID Notice Name Hearing1rime Room Owner Name Market Value Taxable Value DOR 01 2025-00013 57656360008 RICH ADAMS 9:00 AM to 11:00 AM 9 ADAMS, RICHARD JAMES $4,026,574 $4,026,574 DOR 01 2025-00458 64614080009 BAYATLAS PROPERTIES INC 1:00 PM to 3:00 PM 9 BAY ATLAS PROPERTIES INC $2,564,171 $2,201,830 DOR 9 2025-00573 56794600003 GERALD & NANCY DUFRESNE 9:00 AM to 11:00 AM 9 DUFRESNE FAMILY TRUST $1,326,586 $1,326,586 DOR 01 2025-00101 56933880008 JARO E BIJAK LIVING TRUST, 9:00 AM to 11:00 AM 9 JARO E BIJAK LIVING TRUST, $917,815 $917,815 DOR 01 2025-00102 57858240007 539 SEAGRAPE LLC 9:00 AM to 11:00 AM 9 539 SEAGRAPE LLC $1,532,936 $958,959 DOR 01 2025-00620 57935360004 JDYCMY HOLDINGS LLC 11:00 AM to 1:00 PM 9 JDYCMY HOLDINGS LLC $4,858,382 $4,777,011 DOR-01 2025-00272 56930640005 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 WELLS FARGO BANK NATIONAL $2,255,634 $2,255,634 DOR 01 2025-00204 74137000006 GIRO, EDUARDO FELIZ, SARA 11:00 AM to 1:00 PM 9 GIRO, EDUARDO FELIZ, SARA $494,832 $494,832 DOR-01 2025-00248 74136600009 GIRO, EDUARDO FELIX, SARA 11:00 AM to 1:00 PM 9 GIRO, EDUARDO FELIX, SARA $454,274 $419,740 DOR-01 2025-00533 56317101248 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 MERCURIO, VITO, LAURA $2,546,850 $2,546,850 DOR-01 2025-00621 57808280004 JAMES GLENN TURNER TRUST 9:00 AM to 11:00 AM 9 JAMES GLENN TURNER TRUST $4,986,853 $4,456,252 DOR-01 2025-00260 58055320004 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 GSR 1 LLC $1,262,906 $1,262,906 DOR-01 2025-00261 57923080008 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 GSR 1 LLC $3,334,719 $3,053,147 DOR-01 2025-00263 56783360008 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 KRGSR HOLDINGS LLC $1,318,817 $953,700 DOR-01 2025-00540 29606000061 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR-01 2025-00540 29606000265 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $345,020 $345,020 DOR-01 2025-00540 29606000469 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $316,090 $316,090 DOR-01 2025-00540 29606000663 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,090 $298,090 DOR-01 2025-00540 29606000867 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $350,020 $350,020 DOR-01 2025-00540 29606001060 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR-01 2025-00540 29606001264 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR 01 2025-00540 29606001468 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR 01 2025-00540 29606000087 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $343,020 $343,020 DOR 01 2025-00540 29606000281 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR 01 2025-00540 29606000485 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 12/6/2025 3:39:08PM Page 1 of 17 Checklist Exhibit "8" Page 2 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00540 2025-00540 2025-00540 Parcel ID 29606000689 29606000883 29606001086 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO LAND TRUST NO LAND TRUST NO 1082-0300-00, 1082-0300-00, 1082-0300-00, Market Value $308,020 $359,825 $361,825 Taxable Value $308,020 $359,825 $361,825 DOR_01 2025-00540 29606001280 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,020 $293,020 DOR_01 2025-00540 29606000100 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR_01 2025-00540 29606000304 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,090 $295,090 DOR_01 2025-00540 29606000508 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $347,020 $347,020 DOR 01 2025-00540 29606000702 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $318,090 $318,090 DOR 01 2025-00540 29606000906 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR 01 2025-00540 29606001109 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,020 $352,020 DOR 01 2025-00540 29606001303 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR 01 2025-00540 29606000126 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR 01 2025-00540 29606000320 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,455 $299,455 DOR 01 2025-00540 29606000524 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR 01 2025-00540 29606000728 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR_01 2025-00540 29606000922 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $290,020 $290,020 DOR_01 2025-00540 29606001125 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR_01 2025-00540 29606001329 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR_01 2025-00540 29606000142 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $344,020 $344,020 DOR_01 2025-00540 29606000346 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $315,090 $315,090 DOR_01 2025-00540 29606000540 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,090 $297,090 DOR_01 2025-00540 29606000744 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $349,020 $349,020 DOR_01 2025-00540 29606000948 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR_01 2025-00540 29606001141 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 2025-00540 29606001345 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606000168 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000362 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,090 $356,090 DOR_01 2025-00540 29606000566 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $307,020 $307,020 12/6/2025 3:39:08PM Page 2 of 17 Checklist Exhibit "8" Page 3 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00540 2025-00540 2025-00540 Parcel ID 29606000760 29606000964 29606001167 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO LAND TRUST NO LAND TRUST NO 1082-0300-00, 1082-0300-00, 1082-0300-00, Market Value $358,825 $360,825 $292,020 Taxable Value $358,825 $360,825 $292,020 DOR_01 2025-00540 29606001361 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR_01 2025-00540 29606000184 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,090 $294,090 DOR_01 2025-00540 29606000388 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $346,020 $346,020 DOR_01 2025-00540 29606000582 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $317,090 $317,090 DOR 01 2025-00540 29606000786 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,090 $299,090 DOR 01 2025-00540 29606000980 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $351,020 $351,020 DOR 01 2025-00540 29606001183 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR 01 2025-00540 29606001387 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR 01 2025-00540 29606000207 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,455 $298,455 DOR 01 2025-00540 29606000401 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $355,825 $355,825 DOR 01 2025-00540 29606000605 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR 01 2025-00540 29606000809 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $309,020 $309,020 DOR_01 2025-00540 29606001002 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR_01 2025-00540 29606001206 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR_01 2025-00540 29606001400 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,020 $294,020 DOR_01 2025-00540 29606000223 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $314,090 $314,090 DOR_01 2025-00540 29606000427 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,090 $296,090 DOR_01 2025-00540 29606000621 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $348,020 $348,020 DOR_01 2025-00540 29606000825 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $319,090 $319,090 DOR_01 2025-00540 29606001028 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR_01 2025-00540 29606001222 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606001426 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR_01 2025-00540 29606000249 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000443 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $306,020 $306,020 DOR_01 2025-00540 29606000647 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 12/6/2025 3:39:08PM Page 3 of 17 Checklist Exhibit "8" Page 4 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00540 2025-00540 2025-00540 Parcel ID 29606000841 29606001044 29606001248 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 AM 9:00 AM to 11:00 AM 9:00 AM to 11:00 AM Room 9 9 9 Owner Name LAND TRUST NO 1082-0300-00, LAND TRUST NO 1082-0300-00, LAND TRUST NO 1082-0300-00, Market Value $359,825 $291,020 $221,000 Taxable Value $359,825 $291,020 $221,000 DOR_01 2025-00540 29606001442 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR_01 2025-00570 29606001523 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR_01 2025-00570 29606001727 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR_01 2025-00570 29606001921 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR 01 2025-00570 29606002140 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 DOR 01 2025-00570 29606002360 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002564 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002768 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606002962 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003165 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003369 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003563 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003767 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606001549 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR_01 2025-00570 29606001743 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR_01 2025-00570 29606001947 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR_01 2025-00570 29606002166 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002386 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002580 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002784 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002988 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003181 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003385 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003589 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003783 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 12/6/2025 3:39:08PM Page 4 of 17 Checklist Exhibit "8" Page 5 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606001565 29606001769 29606001963 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO 1082-0300-00, LAND TRUST NO 1082-0300-00, MARRIOTT OWNERSHIP RESORTS Market Value $288,260 $289,260 $290,260 Taxable Value $288,260 $289,260 $290,260 DOR_01 2025-00570 29606002205 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002409 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002603 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002807 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003000 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003204 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003408 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003602 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR 01 2025-00570 29606003806 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR 01 2025-00570 29606001581 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001785 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001989 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002221 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002425 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002629 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002823 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003026 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003220 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003424 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003628 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003822 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $384,455 $384,455 DOR_01 2025-00570 29606001604 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001808 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002001 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002247 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 12/6/2025 3:39:08PM Page 5 of 17 Checklist Exhibit "8" Page 6 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606002441 29606002645 29606002849 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP RESORTS RESORTS RESORTS Market Value $292,260 $293,260 $294,260 Taxable Value $292,260 $293,260 $294,260 DOR_01 2025-00570 29606003042 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003246 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003440 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003644 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR 01 2025-00570 29606003848 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR 01 2025-00570 29606001620 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001824 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606002027 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002263 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002467 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002661 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002865 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003068 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003262 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003466 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003660 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $399,960 $399,960 DOR_01 2025-00570 29606003864 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001646 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001840 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002043 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002289 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002483 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002687 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002881 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003084 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 12/6/2025 3:39:08PM Page 6 of 17 Checklist Exhibit "8" Page 7 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606003288 29606003482 29606003686 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP RESORTS RESORTS RESORTS Market Value $296,260 $398,960 $299,260 Taxable Value $296,260 $398,960 $299,260 DOR_01 2025-00570 29606003880 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001662 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001866 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002069 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002302 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002506 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002700 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002904 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003107 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003301 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR 01 2025-00570 29606003505 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR 01 2025-00570 29606003709 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003903 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $385,455 $385,455 DOR_01 2025-00570 29606001688 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001882 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002085 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002328 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002522 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR_01 2025-00570 29606002726 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002920 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR_01 2025-00570 29606003123 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 2025-00570 29606003327 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR_01 2025-00570 29606003521 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003725 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003929 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 12/6/2025 3:39:08PM Page 7 of 17 Checklist Exhibit "8" Page 8 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606001701 29606001905 29606002108 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO 1082-0300-00, LAND TRUST NO 1082-0300-00, MARRIOTT OWNERSHIP RESORTS Market Value $288,260 $289,260 $290,260 Taxable Value $288,260 $289,260 $290,260 DOR_01 2025-00570 29606002344 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002548 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR_01 2025-00570 29606002742 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002946 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR 01 2025-00570 29606003149 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR 01 2025-00570 29606003343 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003547 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR 01 2025-00570 29606003741 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR 01 2025-00570 29606003945 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR 01 2025-00570 29606003961 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR 01 2025-00570 29606003987 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $386,455 $386,455 DOR 01 2025-00570 29606004009 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR_01 2025-00570 29606004025 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR_01 2025-00570 29606004041 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR_01 2025-00570 29606004067 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $387,455 $387,455 DOR_01 2025-00570 29606004083 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004106 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004122 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004148 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,455 $388,455 DOR_01 2025-00570 29606004164 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004180 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004203 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004229 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,455 $389,455 DOR_01 2025-00570 29606004245 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004261 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 12/6/2025 3:39:08PM Page 8 of 17 Checklist Exhibit "8" Page 9 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606004287 29606004300 29606004326 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO LAND TRUST NO LAND TRUST NO 1082-0300-00, 1082-0300-00, 1082-0300-00, Market Value $299,295 $390,455 $300,295 Taxable Value $299,295 $390,455 $300,295 DOR_01 2025-00570 29606004342 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR_01 2025-00570 29606004368 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR_01 2025-00570 29606004384 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $391,455 $391,455 DOR_01 2025-00570 29606004407 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR 01 2025-00570 29606004423 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR 01 2025-00570 29606004449 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR 01 2025-00570 29606004465 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $392,455 $392,455 DOR 01 2025-00570 29606002124 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 DOR 01 2025-00570 29606002182 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00540 29606000061 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR 01 2025-00540 29606000265 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $345,020 $345,020 DOR 01 2025-00540 29606000469 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $316,090 $316,090 DOR_01 2025-00540 29606000663 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,090 $298,090 DOR_01 2025-00540 29606000867 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $350,020 $350,020 DOR_01 2025-00540 29606001060 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR_01 2025-00540 29606001264 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR_01 2025-00540 29606001468 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR_01 2025-00540 29606000087 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $343,020 $343,020 DOR_01 2025-00540 29606000281 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000485 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR_01 2025-00540 29606000689 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $308,020 $308,020 DOR_01 2025-00540 29606000883 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR_01 2025-00540 29606001086 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR_01 2025-00540 29606001280 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,020 $293,020 DOR_01 2025-00540 29606000100 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 12/6/2025 3:39:08PM Page 9 of 17 Checklist Exhibit "8" Page 10 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00540 2025-00540 2025-00540 Parcel ID 29606000304 29606000508 29606000702 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO LAND TRUST NO LAND TRUST NO 1082-0300-00, 1082-0300-00, 1082-0300-00, Market Value $295,090 $347,020 $318,090 Taxable Value $295,090 $347,020 $318,090 DOR_01 2025-00540 29606000906 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR_01 2025-00540 29606001109 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,020 $352,020 DOR_01 2025-00540 29606001303 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR_01 2025-00540 29606000126 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR 01 2025-00540 29606000320 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,455 $299,455 DOR 01 2025-00540 29606000524 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR 01 2025-00540 29606000728 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR 01 2025-00540 29606000922 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $290,020 $290,020 DOR 01 2025-00540 29606001125 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR 01 2025-00540 29606001329 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR 01 2025-00540 29606000142 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $344,020 $344,020 DOR 01 2025-00540 29606000346 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $315,090 $315,090 DOR_01 2025-00540 29606000540 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,090 $297,090 DOR_01 2025-00540 29606000744 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $349,020 $349,020 DOR_01 2025-00540 29606000948 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR_01 2025-00540 29606001141 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 2025-00540 29606001345 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606000168 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000362 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,090 $356,090 DOR_01 2025-00540 29606000566 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $307,020 $307,020 DOR_01 2025-00540 29606000760 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR_01 2025-00540 29606000964 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR_01 2025-00540 29606001167 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $292,020 $292,020 DOR_01 2025-00540 29606001361 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR_01 2025-00540 29606000184 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,090 $294,090 12/6/2025 3:39:08PM Page 10 of 17 Checklist Exhibit "8" Page 11 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00540 2025-00540 2025-00540 Parcel ID 29606000388 29606000582 29606000786 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO LAND TRUST NO LAND TRUST NO 1082-0300-00, 1082-0300-00, 1082-0300-00, Market Value $346,020 $317,090 $299,090 Taxable Value $346,020 $317,090 $299,090 DOR_01 2025-00540 29606000980 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $351,020 $351,020 DOR_01 2025-00540 29606001183 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 2025-00540 29606001387 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR_01 2025-00540 29606000207 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,455 $298,455 DOR 01 2025-00540 29606000401 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $355,825 $355,825 DOR 01 2025-00540 29606000605 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR 01 2025-00540 29606000809 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $309,020 $309,020 DOR 01 2025-00540 29606001002 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR 01 2025-00540 29606001206 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR 01 2025-00540 29606001400 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,020 $294,020 DOR 01 2025-00540 29606000223 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $314,090 $314,090 DOR 01 2025-00540 29606000427 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,090 $296,090 DOR_01 2025-00540 29606000621 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $348,020 $348,020 DOR_01 2025-00540 29606000825 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $319,090 $319,090 DOR_01 2025-00540 29606001028 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR_01 2025-00540 29606001222 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606001426 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR_01 2025-00540 29606000249 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000443 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $306,020 $306,020 DOR_01 2025-00540 29606000647 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR_01 2025-00540 29606000841 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR_01 2025-00540 29606001044 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $291,020 $291,020 DOR_01 2025-00540 29606001248 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR_01 2025-00540 29606001442 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR_01 2025-00570 29606001523 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 12/6/2025 3:39:08PM Page 11 of 17 Checklist Exhibit "8" Page 12 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606001727 29606001921 29606002140 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO 1082-0300-00, MARRIOTT OWNERSHIP RESORTS MARRIOTT OWNERSHIP RESORTS Market Value $389,960 $390,960 $391,960 Taxable Value $389,960 $390,960 $391,960 DOR_01 2025-00570 29606002360 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002564 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002768 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002962 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003165 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003369 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003563 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR 01 2025-00570 29606003767 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR 01 2025-00570 29606001549 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR 01 2025-00570 29606001743 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR 01 2025-00570 29606001947 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR 01 2025-00570 29606002166 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002386 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002580 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002784 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002988 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003181 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003385 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003589 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003783 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606001565 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001769 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001963 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002205 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002409 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 12/6/2025 3:39:08PM Page 12 of 17 Checklist Exhibit "8" Page 13 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606002603 29606002807 29606003000 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP MARRIOTT OWNERSHIP RESORTS RESORTS RESORTS Market Value $293,260 $294,260 $295,260 Taxable Value $293,260 $294,260 $295,260 DOR_01 2025-00570 29606003204 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003408 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003602 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003806 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR 01 2025-00570 29606001581 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001785 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001989 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002221 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002425 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002629 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002823 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003026 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003220 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003424 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003628 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003822 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $384,455 $384,455 DOR_01 2025-00570 29606001604 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001808 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002001 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002247 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002441 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002645 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002849 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003042 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003246 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 12/6/2025 3:39:08PM Page 13 of 17 Checklist Exhibit "8" Page 14 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606003440 29606003644 29606003848 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 AM 9:00 AM to 11:00 AM 9:00 AM to 11:00 AM Room 9 9 9 Owner Name MARRIOTT OWNERSHIP RESORTS MARRIOTT OWNERSHIP RESORTS LAND TRUST NO 1082-0300-00, Market Value $297,260 $298,260 $294,295 Taxable Value $297,260 $298,260 $294,295 DOR_01 2025-00570 29606001620 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001824 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002027 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002263 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002467 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002661 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002865 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003068 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003262 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003466 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003660 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $399,960 $399,960 DOR 01 2025-00570 29606003864 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001646 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001840 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002043 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002289 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002483 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002687 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002881 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003084 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003288 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003482 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR_01 2025-00570 29606003686 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003880 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001662 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 12/6/2025 3:39:08PM Page 14 of 17 Checklist Exhibit "8" Page 15 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606001866 29606002069 29606002302 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name LAND TRUST NO 1082-0300-00, MARRIOTT OWNERSHIP RESORTS MARRIOTT OWNERSHIP RESORTS Market Value $289,260 $290,260 $291,260 Taxable Value $289,260 $290,260 $291,260 DOR_01 2025-00570 29606002506 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002700 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002904 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003107 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003301 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR 01 2025-00570 29606003505 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR 01 2025-00570 29606003709 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR 01 2025-00570 29606003903 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $385,455 $385,455 DOR 01 2025-00570 29606001688 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001882 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606002085 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002328 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002522 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR_01 2025-00570 29606002726 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002920 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR_01 2025-00570 29606003123 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 2025-00570 29606003327 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR_01 2025-00570 29606003521 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003725 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003929 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606001701 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001905 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002108 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002344 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002548 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 12/6/2025 3:39:08PM Page 15 of 17 Checklist Exhibit "8" Page 16 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_01 DOR_01 DOR_01 Petition # 2025-00570 2025-00570 2025-00570 Parcel ID 29606002742 29606002946 29606003149 Notice Name NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. NATHAN MANDLER, ESQ. HearingTime 9:00 AM to 11:00 9:00 AM to 11:00 9:00 AM to 11:00 AM AM AM Room 9 9 9 Owner Name MARRIOTT OWNERSHIP RESORTS MARRIOTT OWNERSHIP RESORTS MARRIOTT OWNERSHIP RESORTS Market Value $394,960 $395,960 $396,960 Taxable Value $394,960 $395,960 $396,960 DOR_01 2025-00570 29606003343 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003547 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003741 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003945 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR 01 2025-00570 29606003961 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR 01 2025-00570 29606003987 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $386,455 $386,455 DOR 01 2025-00570 29606004009 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004025 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004041 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004067 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $387,455 $387,455 DOR 01 2025-00570 29606004083 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR 01 2025-00570 29606004106 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004122 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004148 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,455 $388,455 DOR_01 2025-00570 29606004164 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004180 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004203 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004229 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,455 $389,455 DOR_01 2025-00570 29606004245 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004261 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004287 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004300 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $390,455 $390,455 DOR_01 2025-00570 29606004326 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR_01 2025-00570 29606004342 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR_01 2025-00570 29606004368 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 12/6/2025 3:39:08PM Page 16 of 17 Checklist Exhibit "8" Page 17 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID DOR_01 2025-00570 29606004384 DOR_01 2025-00570 29606004407 DOR_01 2025-00570 29606004423 DOR_01 2025-00570 29606004449 DOR_01 2025-00570 29606004465 DOR_01 2025-00570 29606002124 DOR_01 2025-00570 29606002182 Total Hearings Scheduled: 16 12/6/2025 3:39:08PM Notice Name HearingTime Room Owner Name Market Value Taxable Value NATHAN MANDLER, ESQ. 9;00AM to 11:00AM 9 LAND TRUST NO 1082-0300-00, $391,455 $391,455 NATHAN MANDLER, ESQ. 9:00AM to 11:00AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 NATHAN MANDLER, ESQ. 9:00AM to 11:00AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 NATHAN MANDLER, ESQ. 9:00AM to 11:00AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $392,455 $392,455 NATHAN MANDLER, ESQ. 9:00AM to 11:00AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 NATHAN MANDLER, ESQ. 9:00AM to 11:00AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 Page 17 of 17 Checklist Exhibit "8" Page 18 of 46 2025 Collier VAB Checklist Exhibit "8" City of Naples Value Adjustment Board Stefan Massol Collier County, Florida 735 Eighth St. S. FL 34102 Scheduled Hearings Naples, City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 12/31/2025 12:00:00 AM Petition Type Petition # Parcel ID Notice Name Hearing1rime Room Owner Name Market Value Taxable Value DOR 01 2025-00044 07040000607 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $5,295,937 $5,295,937 DOR 01 2025-00047 07040002702 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $7,668,241 $7,668,241 DOR 01 2025-00045 07040002003 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $6,627,024 $6,627,024 DOR 01 2025-00046 07040002605 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $3,919,521 $3,919,521 DOR 01 2025-00028 05830290425 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 IRC CAPITAL LLC $467,190 $436,354 DOR 01 2025-00029 11380280005 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 IR MANAGEMENT LLC $388,800 $388,800 DOR-01 2025-00529 12931200006 SETH LUBIN, ESQ 9:00 AM to 11:00 AM 9 LASNER LIVING TRUST $3,862,359 $3,862,359 DOR 01 2025-00249 01831320000 PROPERTYTAX 9:00 AM to 11:00 AM 9 1795 GORDON LLC, %TOM $16,505,204 $16,194,725 DOR-01 2025-00030 17012520008 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 DVM PROPERTY LLC $25,528,326 $23,649,621 DOR-01 2025-00479 17010360008 NATHAN MANDLER 1:00 PM to 3:00 PM 9 PAUL S KAPLAN FAMILY TRUST $12,135,958 $9,914,065 DOR-01 2025-00432 14017360004 DIEGO, PABLO PATRICIA 9:00 AM to 11:00 AM 9 DIEGO, PABLO PATRICIA $10,263,080 $10,212,358 DOR-01 2025-00532 19463000023 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 SILVER PALMS LOT 1 LLC $6,263,133 $5,739,562 DOR-01 2025-00536 14000280007 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 GF HOLDINGS NAPLES LLC, % $22,640,918 $18,509,032 DOR-01 2025-00031 17915000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TAMIAMI REAL ESTATE LP $3,810,667 $3,773,681 DOR-01 2025-00004 20853750082 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 VENETIAN CONDO LLC $2,150,320 $2,144,907 DOR-01 2025-00409 14151480002 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 477 3RD ST N LLC $7,728,864 $5,545,400 DOR-01 2025-00410 17012640001 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 JEFFREYA ISHBIA TRUST $20,939,189 $20,939,189 DOR-01 2025-00607 16961520008 DELLAPINA, JEFF SHERYL 9:00 AM to 11:00 AM 9 DELLAPINA, JEFF SHERYL $32,649,443 $31,495,296 DOR-01 2025-00459 14022880003 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 FLOERSCH, RICHARD R $6,876,747 $5,264,986 DOR 01 2025-00467 16811560008 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 BARRETT, JOHN F EILEEN W $22,908,986 $21,137,163 DOR-01 2025-00609 14023680008 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 DENAULT, CHRISTINE F $6,682,564 $6,631,842 DOR 01 2025-00611 16961600009 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 SMALL, DAVID B ROBIN E $19,724,553 $18,552,249 DOR 01 2025-00471 12986400000 KATHY L BIGHAM REV TRUST 9:00 AM to 11:00 AM 9 KATHY L BIGHAM REV TRUST $10,069,880 $10,069,880 Total Hearings Scheduled: 23 12/6/2025 3:39:08PM Page 1 of 1 Checklist Exhibit "8" Page 19 of 46 2025 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 City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 12/31/2025 12:00:00 AM Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00006 22455701521 CHENETTE REV TRUST 9:00 AM to 11:00 AM 9 CHENETTE REV TRUST $967,990 $539,816 DOR 01 2025-00059 29505008902 CURRAN, JOE LINDA 1:00 PM to 3:00 PM 9 CURRAN, JOE LINDA $1,090,303 $1,090,303 DOR 01 2025-00091 62642200002 TINEL, ULKU RIMMA R 1:00 PM to 3:00 PM 9 TINEL, ULKU RIMMA R $1,136,672 $1,136,395 DOR 04 2025-00568 24930400002 BARTO, SABIN 9:00 AM to 11:00 AM 9 BARTO, SABIN $713,124 $713,124 DOR 04 2025-00009 67965022001 SHAINA STAHL, ESQ 11:00 AM to 1:00 PM 9 CAPRI W TIC LLC $23,387,967 $175,435 DOR 04 2025-00010 00197960008 SHAINA STAHL, ESQ 11:00 AM to 1:00 PM 9 WINDSONG CLUB APTS LLC $11,114,523 $2,556,340 DOR_11 2025-00011 52556000382 CHASE, CAROL Q JEFFREY E 9:00 AM to 11:00 AM 9 CHASE, CAROL Q JEFFREY E $283,704 $283,704 DOR 01 2025-00100 00283400003 MATEESCU, ADRIAN 9:00 AM to 11:00 AM 9 MATEESCU, ADRIAN $4,766,200 $4,715,478 DOR 01 2025-00133 25117504788 GRAHAM, JAMES DEBORAH 9:00 AM to 11:00 AM 9 GRAHAM, JAMES DEBORAH $1,273,594 $607,592 DOR-01 2025-00202 41827680002 PAIR, NICHOLAS G, MAUREEN 11:00 AM to 1:00 PM 9 PAIR, NICHOLAS G, MAUREEN $875,298 $875,298 DOR-01 2025-00457 36864600102 BAYATLAS PROPERTIES INC 1:00 PM to 3:00 PM 9 4871 LLC $1,268,924 $1,199,299 DOR-01 2025-00021 00155000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TIARA REAL ESTATE CO LLC $26,742,133 $26,742,133 DOR-01 2025-00022 00155040009 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TIARA REAL ESTATE CO LLC $1,172,244 $1,172,244 DOR-01 2025-00024 00242360003 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM 9 NAPLES J AUTOMOTIVE MGMT $12,640,194 $12,640,194 DOR-01 2025-00027 00256360507 PIVOTAL TAX SOLUTIONS 11:00AM to 1:00 PM 9 JAZ AUTOMOTIVE PROPERTIES $12,521,567 $12,521,567 DOR-01 2025-00035 48000001029 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $133,560 $133,560 DOR-01 2025-00036 48000001061 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $135,660 $135,660 DOR-01 2025-00037 48000001087 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $144,330 $144,330 DOR-01 2025-00475 00308760000 MICHAEL CLARK 9:00 AM to 11:00 AM 9 CLARK, MICHAEL D NATALIEA $1,154,310 $1,103,588 DOR 01 2025-00526 74937501802 HORTH, EMILY WESLEY 9:00 AM to 11:00 AM 9 HORTH, EMILY WESLEY $993,760 $943,038 DOR 01 2025-00617 40751880102 MONICA SABLON FOR 9:00 AM to 11:00 AM 9 KHARITONENKOV, ALEXEI, HUA $158,568 $158,568 DOR 01 2025-00618 40751880005 MONICA SABLON FOR 11:00AMto 1:OOPM 9 KHARITONENKOV, ALEXEI, HUA $96,688 $96,688 DOR 01 2025-00619 39384960002 MONICA SABLON FOR 11:00AM to 1:00 PM 9 KHARITONENKOV, ALEXEL, HUA $483,201 $387,928 DOR 01 2025-00629 38451120006 KUHL, DAVID D 11:00AM to 1:00 PM 9 KUHL, DAVID D $4,177,001 $4,177,001 DOR 04 2025-00574 63944000080 STARABILITY FNDN INC 11:00AM to 1:00 PM 9 STARABILITY FNDN INC $1,463,368 $1,463,368 12/6/2025 3:39:08PM Page 1 of 3 Checklist Exhibit "8" Page 20 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type DOR_9 DOR_9 DOR_9 Petition # 2025-00268 2025-00575 2025-00577 Parcel ID 64703002820 73246000341 76960002648 Notice Name GERMAIN, KAREEN LAWRENCE F GLICK LIVING LEVY REIS, IGOR HearingTime 9;00AM to 11:00 11:00 AM to 1:00 1:00 PM to 3:00 AM PM PM Room 9 9 9 Owner Name GERMAIN, KAREEN LAWRENCE F GLICK LIVING LEVY REIS, IGOR Market Value $339,330 $1,531,291 $3,064,760 Taxable Value $288,608 $1,480,569 $3,014,038 DOR_9 2025-00673 72650015185 JAMES L. SAVAIANO 9:00 AM to 11:00 AM 9 CHAND, ROBIN P $466,507 $415,785 DOR_01 2025-00122 55050760002 MCDONNELL, JOHN J 9:00 AM to 11:00 AM 9 MCDONNELL, JOHN J $352,183 $90,069 DOR_01 2025-00123 55050800001 MCDONNELL, JOHN J 9:00 AM to 11:00 AM 9 MCDONNELL, JOHN J $277,477 $77,213 DOR 01 2025-00124 55051320001 MCDONNELL, JOHN J 11:00 AM to 1:00 PM 9 MCDONNELL, JOHN J $256,133 $71,762 DOR 01 2025-00236 22510009809 SUSAN D FAWCETT REV TRUST 11:00 AM to 1:00 PM 9 SUSAN D FAWCETT REV TRUST $6,124,504 $5,566,664 DOR 01 2025-00264 27587440001 FYHR, SVEN MAGNUS PAULA 11:00 AM to 1:00 PM 9 FYHR, SVEN MAGNUS PAULA $2,858,900 $2,776,995 DOR 01 2025-00402 24630040005 MARTIN J BESKOW, OWNER OF 11:00 AM to 1:00 PM 9 MJB BONITA PROPERTIES LLC $872,051 $872,051 DOR 01 2025-00569 38450420008 SMALL BROTHERS LLC 11:00 AM to 1:00 PM 9 SMALL BROTHERS LLC $2,149,282 $2,149,282 DOR 01 2025-00571 59937002546 MASTRIANNI, JOHN J, MARY 1:00 PM to 3:00 PM 9 MASTRIANNI, JOHN J, MARY $1,241,728 $1,191,006 DOR 01 2025-00613 76715004024 FITZPATRICK, BRIAN M DONNA 1:00 PM to 3:00 PM 9 FITZPATRICK, BRIAN M DONNAJ $678,873 $678,873 DOR 01 2025-00615 22597010358 WALLEN, DAVID W JUDY L 1:00 PM to 3:00 PM 9 WALLEN, DAVID W JUDY L $978,167 $892,173 DOR 01 2025-00631 70035507207 DAVID AND LAURA HANSMANN 1:00 PM to 3:00 PM 9 HANSMANN, DAVID P LAURA G $306,876 $262,933 DOR_01 2025-00134 38102640000 DDL PROPERTY HOLDINGS LP 9:00 AM to 11:00 AM 9 DDL PROPERTY HOLDINGS LP $1,222,221 $1,222,221 DOR_01 2025-00235 27589000009 WILSON, PETER J KATHRYN P 9:00 AM to 11:00 AM 9 WILSON, PETER J KATHRYN P $5,454,268 $4,539,860 DOR_01 2025-00271 36316321007 ANDRESVENGOECHEA 9:00 AM to 11:00 AM 9 WACHOVIA BANK, % THOMSON $1,591,708 $1,429,859 DOR_01 2025-00273 66261901021 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 TAMI LLC, %WELLS FARGO $1,862,061 $1,862,061 DOR_01 2025-00274 23945020054 ANDRES VENGOECHEA 11:00AM to 1:00 PM 9 SOUTHTRUST BK OF SW $1,561,109 $1,561,109 DOR_01 2025-00275 63518000102 ANDRES VENGOECHEA 11:00AM to 1:00 PM 9 WACHOVIA BANK, % THOMSON $1,232,349 $1,232,349 DOR_25 2025-00678 63944000103 STARABILITY FNDN INC 9:00 AM to 11:00 AM 9 STARABILITY FNDN INC $7,275,341 $7,275,341 DOR_01 2025-00537 59960003486 MIFFLIN, DENISE L, FREDERICK 11:00AM to 1:00 PM 9 MIFFLIN, DENISE L, FREDERICK J $3,749,080 $1,937,108 DOR_01 2025-00084 33155000029 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM 9 BCHD PARTNERS II LLC, C/O $10,717,405 $10,717,405 DOR_01 2025-00033 34595004040 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 JAZ AUTOMOTIVE PROPERTIES $2,336,040 $2,141,370 DOR_01 2025-00087 48000001045 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $141,525 $141,525 DOR_01 2025-00291 61560000084 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 CAMELOT OF NAPLES LLC, % $4,744,106 $4,506,218 DOR_25 2025-00678 63944000103 STARABILITY FNDN INC 11:00 AM to 1:00 PM 9 STARABILITY FNDN INC $7,275,341 $7,275,341 12/6/2025 3:39:08PM Page 2 of 3 Checklist Exhibit "8" Page 21 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID DOR_01 2025-00315 00157160000 DOR_01 2025-00321 21842600168 DOR_01 2025-00002 79322080001 DOR_01 2025-00241 69220000766 DOR_01 2025-00019 51565000756 DOR_01 2025-00614 76960008943 DOR_01 2025-00342 00281840005 DOR_01 2025-00348 31055001007 DOR_01 2025-00349 76710010026 DOR_01 2025-00403 59960201220 DOR_01 2025-00404 59960200302 DOR_01 2025-00405 25190000186 DOR_01 2025-00406 27860000184 DOR_01 2025-00407 59960201165 DOR_01 2025-00408 59960201149 DOR_01 2025-00468 24769906324 DOR_01 2025-00629 38451120006 DOR_01 2025-00111 00198560009 DOR_01 2025-00112 00282520007 DOR_01 2025-00113 67410000808 DOR_01 2025-00114 00293400006 DOR_01 2025-00120 24745001065 DOR_01 2025-00476 00438680209 DOR_01 2025-00476 00438680209 Total Hearings Scheduled: 74 12/6/2025 3:39:08PM Notice Name HearingTime Room Owner Name Market Value Taxable Value ANDRES VENGOECHEA 9;00AM to 11:00 AM 9 NAPLES CHW LLC $6,285,188 $5,037,391 ANDRES VENGOECHEA 11:00AM to 1:00 PM 9 ALD NFL LLC $5,942,183 $5,942,183 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 GERBERDING,MATTHIAS, $1,411,875 $1,411,875 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 GAZEBO OVERSEAS LTD, % IRC $6,142,500 $6,088,094 TRINH, CECILIA 11:00 AM to 1:00 PM 9 TRINH, CECILIA $346,720 $204,293 MCCABE, NANCY 1:00 PM to 3:00 PM 9 MCCABE, NANCY $2,678,300 $2,627,578 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 UNITED PARCEL SERVICE INC, $7,408,755 $6,454,983 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 TERRACINA LLC $17,638,337 $17,638,337 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 TERRACINA II LLC $8,460,383 $8,460,383 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $1,517,604 $194,193 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $1,378,440 $194,193 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $1,257,714 $168,375 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 LB MEDITERRA LLC $2,492,874 $648,903 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 LUCARNO 2 LLC $1,848,996 $194,193 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 LUCARNO 2 LLC $1,375,380 $194,193 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 WRIGHT, DANA $840,436 $840,436 KUHL, DAVID D 1:00 PM to 3:00 PM 9 KUHL, DAVID D $4,177,001 $4,177,001 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 TGM MALIBU LAKES LLC $73,382,383 $66,280,601 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 TGM BERMUDA ISLAND INC $65,701,933 $63,168,556 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 9 TARGET CORPORATION, % $13,008,472 $13,008,472 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 9 SOUTHWIND VILLAGE MHC LLC $11,854,411 $9,963,565 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM 9 TARGET CORPORATION T-2063, $16,770,155 $16,770,155 NATHAN MANDLER 11:00 AM to 1:00 PM 9 COL PLAZA REALTY LLC $17,470,771 $17,470,771 NATHAN MANDLER 11:00 AM to 1:00 PM 9 COL PLAZA REALTY LLC $17,470,771 $17,470,771 Page 3 of 3 Checklist Exhibit "8" Page 22 of 46 2025 Collier VAB Checklist Exhibit "8" Tax District 308 Value Adjustment Board Collier County, Florida Scheduled Hearings City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 3/3/2026 12:00:00 AM Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name DOR_01 2025-00247 50940011222 PROPERTY TAX CONSULTANTS 11:00 AM to 1:00 PM 9 ASHKENAZ USA LLC Total Hearings Scheduled: 1 Market Value Taxable Value $935,608 $662,246 3/2/2026 3:58:57PM Page 1 of 1 Checklist Exhibit "8" Page 23 of 46 2025 Collier VAB Checklist Exhibit "8" City of Marco Island Value Adjustment Board Carol McDermott Collier County, Florida 50 Bald Eagle Drive Marco Island, FL 34145 Scheduled Hearings City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 3/3/2026 12:00:00 AM Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00013 57656360008 RICH ADAMS 9:00 AM to 11:00 AM 9 ADAMS, RICHARD JAMES $4,026,574 $4,026,574 DOR_01 2025-00101 56933880008 JARO E BIJAK LIVING TRUST, 9:00 AM to 11:00 AM 9 JARO E BIJAK LIVING TRUST, $917,815 $917,815 DOR_01 2025-00102 57858240007 539 SEAGRAPE LLC 9:00 AM to 11:00 AM 9 539 SEAGRAPE LLC $1,532,936 $958,959 DOR_01 2025-00204 74137000006 GIRO, EDUARDO FELIZ, SARA 11:00 AM to 1:00 PM 9 GIRO, EDUARDO FELIZ, SARA $494,832 $494,832 DOR_9 2025-00573 56794600003 GERALD & NANCY DUFRESNE 9:00 AM to 11:00 AM 9 DUFRESNE FAMILY TRUST $1,326,586 $1,326,586 DOR 01 20 DOR 01 2025-00248 74136600009 GIRO, EDUARDO FELIX, SARA 11:00 AM to 1:00 PM 9 GIRO, EDUARDO FELIX, SARA $454,274 $419,740 DOR 01 2025-00260 58055320004 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 GSR 1 LLC $1,260,340 $1,260,340 DOR 01 2025-00261 57923080008 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 GSR 1 LLC $3,334,719 $3,053,147 DOR 01 2025-00263 56783360008 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 KRGSR HOLDINGS LLC $1,229,778 $953,700 DOR 01 2025-00272 56930640005 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 WELLS FARGO BANK NATIONAL $2,255,634 $2,255,634 DOR 01 2025-00458 64614080009 BAY ATLAS PROPERTIES INC 1:00 PM to 3:00 PM 9 BAYATLAS PROPERTIES INC $2,564,171 $2,201,830 DOR 01 2025-00533 56317101248 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 MERCURIO, VITO, LAURA $2,546,850 $2,546,850 DOR_01 2025-00540 29606000061 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR_01 2025-00540 29606000061 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR_01 2025-00540 29606000265 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $345,020 $345,020 DOR_01 2025-00540 29606000265 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $345,020 $345,020 DOR_01 2025-00540 29606000469 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $316,090 $316,090 DOR_01 2025-00540 29606000469 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $316,090 $316,090 DOR_01 2025-00540 29606000663 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,090 $298,090 DOR_01 2025-00540 29606000663 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,090 $298,090 DOR_01 2025-00540 29606000867 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $350,020 $350,020 DOR_01 2025-00540 29606000867 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $350,020 $350,020 DOR_01 2025-00540 29606001060 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR_01 2025-00540 29606001060 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 3/2/2026 3:58:57PM Page 1 of 17 Checklist Exhibit "8" Page 24 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00540 29606001264 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR_01 2025-00540 29606001264 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR_01 20 , q go DOR_01 2025-00540 29606001468 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR_01 2025-00540 29606000087 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $343,020 $343,020 DOR_01 2025-00540 29606000087 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $343,020 $343,020 DOR_01 2025-00540 29606000281 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000281 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000485 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR_01 2025-00540 29606000485 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR_01 2025-00540 29606000689 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $308,020 $308,020 DOR_01 2025-00540 29606000689 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $308,020 $308,020 DOR 01 2025-00540 29606000883 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR 01 2025-00540 29606000883 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR 01 2025-00540 29606001086 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR 01 2025-00540 29606001086 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR 01 2025-00540 29606001280 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,020 $293,020 DOR 01 2025-00540 29606001280 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,020 $293,020 DOR 01 2025-00540 29606000100 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR 01 2025-00540 29606000100 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,825 $352,825 DOR 01 2025-00540 29606000304 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,090 $295,090 DOR_01 2025-00540 29606000304 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,090 $295,090 DOR_01 2025-00540 29606000508 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $347,020 $347,020 DOR_01 2025-00540 29606000508 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $347,020 $347,020 DOR_01 2025-00540 29606000702 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $318,090 $318,090 DOR_01 2025-00540 29606000702 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $318,090 $318,090 DOR_01 2025-00540 29606000906 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR_01 2025-00540 29606000906 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 3/2/2026 3:58:57PM Page 2 of 17 Checklist Exhibit "8" Page 25 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00540 29606001109 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,020 $352,020 DOR_01 2025-00540 29606001109 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $352,020 $352,020 DOR_01 20$980,898 DOR_01 2025-00540 29606001303 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $303,090 $303,090 DOR_01 2025-00540 29606000126 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000126 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000320 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,455 $299,455 DOR_01 2025-00540 29606000320 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,455 $299,455 DOR_01 2025-00540 29606000524 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR_01 2025-00540 29606000524 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,825 $356,825 DOR_01 2025-00540 29606000728 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR_01 2025-00540 29606000728 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR 01 2025-00540 29606000922 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $290,020 $290,020 DOR 01 2025-00540 29606000922 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $290,020 $290,020 DOR 01 2025-00540 29606001125 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR 01 2025-00540 29606001125 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $361,825 $361,825 DOR 01 2025-00540 29606001329 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR 01 2025-00540 29606001329 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR 01 2025-00540 29606000142 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $344,020 $344,020 DOR 01 2025-00540 29606000142 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $344,020 $344,020 DOR 01 2025-00540 29606000346 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $315,090 $315,090 DOR_01 2025-00540 29606000346 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $315,090 $315,090 DOR_01 2025-00540 29606000540 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,090 $297,090 DOR_01 2025-00540 29606000540 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,090 $297,090 DOR_01 2025-00540 29606000744 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $349,020 $349,020 DOR_01 2025-00540 29606000744 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $349,020 $349,020 DOR_01 2025-00540 29606000948 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 DOR_01 2025-00540 29606000948 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,090 $300,090 3/2/2026 3:58:57PM Page 3 of 17 Checklist Exhibit "8" Page 26 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00540 29606001141 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 2025-00540 29606001141 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 20W9,688 DOR_01 2025-00540 29606001345 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606000168 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000168 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $353,825 $353,825 DOR_01 2025-00540 29606000362 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,090 $356,090 DOR_01 2025-00540 29606000362 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $356,090 $356,090 DOR_01 2025-00540 29606000566 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $307,020 $307,020 DOR_01 2025-00540 29606000566 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $307,020 $307,020 DOR_01 2025-00540 29606000760 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR_01 2025-00540 29606000760 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $358,825 $358,825 DOR 01 2025-00540 29606000964 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR 01 2025-00540 29606000964 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR 01 2025-00540 29606001167 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $292,020 $292,020 DOR 01 2025-00540 29606001167 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $292,020 $292,020 DOR 01 2025-00540 29606001361 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR 01 2025-00540 29606001361 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $363,825 $363,825 DOR 01 2025-00540 29606000184 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,090 $294,090 DOR 01 2025-00540 29606000184 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,090 $294,090 DOR 01 2025-00540 29606000388 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $346,020 $346,020 DOR_01 2025-00540 29606000388 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $346,020 $346,020 DOR_01 2025-00540 29606000582 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $317,090 $317,090 DOR_01 2025-00540 29606000582 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $317,090 $317,090 DOR_01 2025-00540 29606000786 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,090 $299,090 DOR_01 2025-00540 29606000786 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,090 $299,090 DOR_01 2025-00540 29606000980 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $351,020 $351,020 DOR_01 2025-00540 29606000980 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $351,020 $351,020 3/2/2026 3:58:57PM Page 4 of 17 Checklist Exhibit "8" Page 27 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00540 29606001183 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 2025-00540 29606001183 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $302,090 $302,090 DOR_01 20$984,898 DOR_01 2025-00540 29606001387 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR_01 2025-00540 29606000207 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,455 $298,455 DOR_01 2025-00540 29606000207 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,455 $298,455 DOR_01 2025-00540 29606000401 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $355,825 $355,825 DOR_01 2025-00540 29606000401 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $355,825 $355,825 DOR_01 2025-00540 29606000605 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR_01 2025-00540 29606000605 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR_01 2025-00540 29606000809 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $309,020 $309,020 DOR_01 2025-00540 29606000809 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $309,020 $309,020 DOR 01 2025-00540 29606001002 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR 01 2025-00540 29606001002 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $360,825 $360,825 DOR 01 2025-00540 29606001206 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR 01 2025-00540 29606001206 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR 01 2025-00540 29606001400 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,020 $294,020 DOR 01 2025-00540 29606001400 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,020 $294,020 DOR 01 2025-00540 29606000223 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $314,090 $314,090 DOR 01 2025-00540 29606000223 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $314,090 $314,090 DOR 01 2025-00540 29606000427 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,090 $296,090 DOR_01 2025-00540 29606000427 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,090 $296,090 DOR_01 2025-00540 29606000621 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $348,020 $348,020 DOR_01 2025-00540 29606000621 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $348,020 $348,020 DOR_01 2025-00540 29606000825 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $319,090 $319,090 DOR_01 2025-00540 29606000825 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $319,090 $319,090 DOR_01 2025-00540 29606001028 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 DOR_01 2025-00540 29606001028 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,090 $301,090 3/2/2026 3:58:57PM Page 5 of 17 Checklist Exhibit "8" Page 28 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00540 29606001222 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 2025-00540 29606001222 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $213,600 $213,600 DOR_01 20$394,090 DOR_01 2025-00540 29606001426 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $304,090 $304,090 DOR_01 2025-00540 29606000249 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000249 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $354,825 $354,825 DOR_01 2025-00540 29606000443 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $306,020 $306,020 DOR_01 2025-00540 29606000443 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $306,020 $306,020 DOR_01 2025-00540 29606000647 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR_01 2025-00540 29606000647 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $357,825 $357,825 DOR_01 2025-00540 29606000841 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR_01 2025-00540 29606000841 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $359,825 $359,825 DOR 01 2025-00540 29606001044 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $291,020 $291,020 DOR 01 2025-00540 29606001044 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $291,020 $291,020 DOR 01 2025-00540 29606001248 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR 01 2025-00540 29606001248 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $221,000 $221,000 DOR 01 2025-00540 29606001442 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR 01 2025-00540 29606001442 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $443,190 $443,190 DOR 01 2025-00570 29606001523 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR 01 2025-00570 29606001523 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR 01 2025-00570 29606001727 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR_01 2025-00570 29606001727 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR_01 2025-00570 29606001921 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR_01 2025-00570 29606001921 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR_01 2025-00570 29606002140 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 DOR_01 2025-00570 29606002140 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 DOR_01 2025-00570 29606002360 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002360 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 3/2/2026 3:58:57PM Page 6 of 17 Checklist Exhibit "8" Page 29 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606002564 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002564 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 20$294,268 DOR_01 2025-00570 29606002768 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002962 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606002962 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003165 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003165 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003369 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003369 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003563 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003563 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR 01 2025-00570 29606003767 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR 01 2025-00570 29606003767 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR 01 2025-00570 29606001549 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR 01 2025-00570 29606001549 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,960 $388,960 DOR 01 2025-00570 29606001743 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR 01 2025-00570 29606001743 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,960 $389,960 DOR 01 2025-00570 29606001947 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR 01 2025-00570 29606001947 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $390,960 $390,960 DOR 01 2025-00570 29606002166 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002166 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002386 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002386 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002580 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002580 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002784 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002784 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 3/2/2026 3:58:57PM Page 7 of 17 Checklist Exhibit "8" Page 30 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606002988 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606002988 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 20$296,268 DOR_01 2025-00570 29606003181 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003385 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003385 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003589 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003589 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003783 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606003783 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606001565 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001565 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001769 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001769 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001963 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606001963 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002205 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002205 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002409 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002409 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002603 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002603 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002807 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002807 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003000 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003000 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003204 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003204 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 3/2/2026 3:58:57PM Page 8 of 17 Checklist Exhibit "8" Page 31 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606003408 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003408 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 20$298,268 DOR_01 2025-00570 29606003602 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003806 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606003806 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $293,295 $293,295 DOR_01 2025-00570 29606001581 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001581 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001785 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001785 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001989 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606001989 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002221 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002221 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR 01 2025-00570 29606002425 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002425 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002629 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002629 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002823 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606002823 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003026 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003026 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003220 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003220 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003424 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003424 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003628 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003628 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 3/2/2026 3:58:57PM Page 9 of 17 Checklist Exhibit "8" Page 32 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606003822 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $384,455 $384,455 DOR_01 2025-00570 29606003822 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $384,455 $384,455 DOR_01 20$288,260 DOR_01 2025-00570 29606001604 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001808 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001808 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002001 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002001 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002247 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002247 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002441 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002441 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR 01 2025-00570 29606002645 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002645 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR 01 2025-00570 29606002849 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606002849 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003042 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003042 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003246 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003246 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003440 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003440 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003644 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003644 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003848 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606003848 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001620 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001620 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 3/2/2026 3:58:57PM Page 10 of 17 Checklist Exhibit "8" Page 33 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606001824 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001824 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 20$298,268 DOR_01 2025-00570 29606002027 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002263 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002263 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002467 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002467 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002661 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002661 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002865 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002865 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR 01 2025-00570 29606003068 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003068 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR 01 2025-00570 29606003262 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003262 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003466 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003466 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR 01 2025-00570 29606003660 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $399,960 $399,960 DOR 01 2025-00570 29606003660 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $399,960 $399,960 DOR 01 2025-00570 29606003864 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606003864 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR_01 2025-00570 29606001646 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001646 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001840 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001840 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002043 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002043 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 3/2/2026 3:58:57PM Page 11 of 17 Checklist Exhibit "8" Page 34 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606002289 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002289 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 20$292,268 DOR_01 2025-00570 29606002483 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002687 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002687 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002881 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606002881 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003084 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003084 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003288 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR_01 2025-00570 29606003288 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $296,260 $296,260 DOR 01 2025-00570 29606003482 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR 01 2025-00570 29606003482 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR 01 2025-00570 29606003686 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR 01 2025-00570 29606003686 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR 01 2025-00570 29606003880 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR 01 2025-00570 29606003880 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $294,295 $294,295 DOR 01 2025-00570 29606001662 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001662 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001866 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606001866 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR_01 2025-00570 29606002069 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002069 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR_01 2025-00570 29606002302 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002302 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002506 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 DOR_01 2025-00570 29606002506 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $292,260 $292,260 3/2/2026 3:58:57PM Page 12 of 17 Checklist Exhibit "8" Page 35 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606002700 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 2025-00570 29606002700 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $293,260 $293,260 DOR_01 20$294,268 DOR_01 2025-00570 29606002904 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $294,260 $294,260 DOR_01 2025-00570 29606003107 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003107 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $295,260 $295,260 DOR_01 2025-00570 29606003301 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR_01 2025-00570 29606003301 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR_01 2025-00570 29606003505 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR_01 2025-00570 29606003505 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $398,960 $398,960 DOR_01 2025-00570 29606003709 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003709 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR 01 2025-00570 29606003903 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $385,455 $385,455 DOR 01 2025-00570 29606003903 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $385,455 $385,455 DOR 01 2025-00570 29606001688 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001688 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001882 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001882 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606002085 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002085 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002328 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002328 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR_01 2025-00570 29606002522 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR_01 2025-00570 29606002522 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR_01 2025-00570 29606002726 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002726 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002920 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR_01 2025-00570 29606002920 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 3/2/2026 3:58:57PM Page 13 of 17 Checklist Exhibit "8" Page 36 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606003123 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 2025-00570 29606003123 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 20$99i"968 DOR_01 2025-00570 29606003327 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $397,960 $397,960 DOR_01 2025-00570 29606003521 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003521 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003725 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003725 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003929 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606003929 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606001701 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR_01 2025-00570 29606001701 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $288,260 $288,260 DOR 01 2025-00570 29606001905 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606001905 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $289,260 $289,260 DOR 01 2025-00570 29606002108 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002108 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $290,260 $290,260 DOR 01 2025-00570 29606002344 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR 01 2025-00570 29606002344 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $392,960 $392,960 DOR 01 2025-00570 29606002548 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR 01 2025-00570 29606002548 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $393,960 $393,960 DOR 01 2025-00570 29606002742 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002742 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $394,960 $394,960 DOR_01 2025-00570 29606002946 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR_01 2025-00570 29606002946 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $395,960 $395,960 DOR_01 2025-00570 29606003149 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 2025-00570 29606003149 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $396,960 $396,960 DOR_01 2025-00570 29606003343 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 DOR_01 2025-00570 29606003343 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $297,260 $297,260 3/2/2026 3:58:57PM Page 14 of 17 Checklist Exhibit "8" Page 37 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606003547 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 2025-00570 29606003547 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $298,260 $298,260 DOR_01 20$299,268 DOR_01 2025-00570 29606003741 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $299,260 $299,260 DOR_01 2025-00570 29606003945 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606003945 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606003961 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606003961 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $295,295 $295,295 DOR_01 2025-00570 29606003987 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $386,455 $386,455 DOR_01 2025-00570 29606003987 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $386,455 $386,455 DOR_01 2025-00570 29606004009 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR_01 2025-00570 29606004009 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004025 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004025 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004041 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004041 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $296,295 $296,295 DOR 01 2025-00570 29606004067 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $387,455 $387,455 DOR 01 2025-00570 29606004067 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $387,455 $387,455 DOR 01 2025-00570 29606004083 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR 01 2025-00570 29606004083 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR 01 2025-00570 29606004106 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004106 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004122 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004122 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $297,295 $297,295 DOR_01 2025-00570 29606004148 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,455 $388,455 DOR_01 2025-00570 29606004148 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $388,455 $388,455 DOR_01 2025-00570 29606004164 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004164 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 3/2/2026 3:58:57PM Page 15 of 17 Checklist Exhibit "8" Page 38 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606004180 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004180 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 20$298,295 DOR_01 2025-00570 29606004203 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $298,295 $298,295 DOR_01 2025-00570 29606004229 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,455 $389,455 DOR_01 2025-00570 29606004229 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $389,455 $389,455 DOR_01 2025-00570 29606004245 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004245 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004261 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004261 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004287 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR_01 2025-00570 29606004287 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $299,295 $299,295 DOR 01 2025-00570 29606004300 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $390,455 $390,455 DOR 01 2025-00570 29606004300 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $390,455 $390,455 DOR 01 2025-00570 29606004326 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004326 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004342 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004342 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004368 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004368 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $300,295 $300,295 DOR 01 2025-00570 29606004384 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $391,455 $391,455 DOR_01 2025-00570 29606004384 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $391,455 $391,455 DOR_01 2025-00570 29606004407 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR_01 2025-00570 29606004407 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR_01 2025-00570 29606004423 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR_01 2025-00570 29606004423 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR_01 2025-00570 29606004449 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 DOR_01 2025-00570 29606004449 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $301,295 $301,295 3/2/2026 3:58:57PM Page 16 of 17 Checklist Exhibit "8" Page 39 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR 01 2025-00570 29606004465 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $392,455 $392,455 DOR_01 2025-00570 29606004465 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 LAND TRUST NO 1082-0300-00, $392,455 $392,455 DOR_01 20$99q,968 DOR_01 2025-00570 29606002124 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $391,960 $391,960 DOR_01 2025-00570 29606002182 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00570 29606002182 NATHAN MANDLER, ESQ. 9:00 AM to 11:00 AM 9 MARRIOTT OWNERSHIP RESORTS $291,260 $291,260 DOR_01 2025-00620 57935360004 JDYCMY HOLDINGS LLC 11:00 AM to 1:00 PM 9 JDYCMY HOLDINGS LLC $4,858,382 $4,777,011 DOR_01 2025-00621 57808280004 JAMES GLENN TURNER TRUST 9:00 AM to 11:00 AM 9 JAMES GLENN TURNER TRUST $4,986,853 $4,456,252 Total Hearings Scheduled: 17 3/2/2026 3:58:57PM Page 17 of 17 Checklist Exhibit "8" Page 40 of 46 2025 Collier VAB Checklist Exhibit "8" City of Naples Value Adjustment Board Stefan Massol Collier County, Florida 735 Eighth St. S. Naples, FL 34102 Scheduled Hearings City Notice 2025 Tax Roll From 10/15/2025 12:00:00 AM to 3/3/2026 12:00:00 AM Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00004 20853750082 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 VENETIAN CONDO LLC $2,150,320 $2,144,907 DOR_01 2025-00028 05830290425 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 IRC CAPITAL LLC $467,190 $436,354 DOR_01 2025-00029 11380280005 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 IR MANAGEMENT LLC $388,800 $388,800 DOR_01 2025-00030 17012520008 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 DVM PROPERTY LLC $25,528,326 $23,649,621 DOR 01 2025-00031 17915000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TAMIAMI REAL ESTATE LP $3,810,667 $3,773,681 DOR 01 20 DOR 01 2025-00045 07040002003 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $6,627,024 $6,627,024 DOR 01 2025-00046 07040002605 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, % ADLER $3,919,521 $3,919,521 DOR 01 2025-00047 07040002702 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 HELIOS COLLIERS LLC, %ADLER $7,668,241 $7,668,241 DOR 01 2025-00092 19135001402 COJANU, MARIUS COSTIN, IRINA 9:00 AM to 11:00 AM 9 COJANU, MARIUS COSTIN, IRINA $2,668,074 $1,585,504 DOR 01 2025-00249 01831320000 PROPERTYTAX 9:00AM to 11:00AM 9 1795 GORDON LLC, %TOM $16,505,204 $16,194,725 DOR 01 2025-00409 14151480002 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 477 3RD ST N LLC $5,796,648 $5,545,400 DOR 01 2025-00410 17012640001 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 JEFFREYA ISHBIA TRUST $20,939,189 $20,939,189 DOR_01 2025-00432 14017360004 DIEGO, PABLO PATRICIA 9:00 AM to 11:00 AM 9 DIEGO, PABLO PATRICIA $10,263,080 $10,212,358 DOR_01 2025-00459 14022880003 MAXWELL, HENDRY & SIMMONS, 11:00 AM to 1:00 PM 9 FLOERSCH, RICHARD R $6,876,747 $5,264,986 DOR_01 2025-00467 16811560008 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 BARRETT, JOHN F EILEEN W $22,908,986 $21,137,163 DOR_01 2025-00471 12986400000 KATHY L BIGHAM REV TRUST 9:00 AM to 11:00 AM 9 KATHY L BIGHAM REV TRUST $10,069,880 $10,069,880 DOR_01 2025-00479 17010360008 NATHAN MANDLER 1:00 PM to 3:00 PM 9 PAUL S KAPLAN FAMILY TRUST $12,135,958 $9,914,065 DOR_01 2025-00530 11180360002 JAMES F MOREY 9:00 AM to 11:00 AM 9 NORTHWESTERN MEMORIAL $2,934,778 $1,641,429 DOR_01 2025-00531 11180400001 JAMES F MOREY 9:00 AM to 11:00 AM 9 NORTHWESTERN MEMORIAL, ------------ $19,028,699 $19,028,699 DOR_01 2025-00529 12931200006 SETH LUBIN, ESQ 9:00 AM to 11:00 AM 9 LASNER LIVING TRUST $3,862,359 $3,862,359 DOR_01 2025-00532 19463000023 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 SILVER PALMS LOT 1 LLC $6,263,133 $5,739,562 DOR_01 2025-00536 14000280007 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 GF HOLDINGS NAPLES LLC, % $22,640,918 $18,509,032 DOR_01 2025-00607 16961520008 DELLAPINA, JEFF SHERYL 9:00 AM to 11:00 AM 9 DELLAPINA, JEFF SHERYL $32,649,443 $31,495,296 Total Hearings Scheduled: 24 3/2/2026 3:58:57PM Page 1 of 1 Checklist Exhibit "8" Page 41 of 46 2025 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 2025 Tax Roll From 10/15/2025 12:00:00 AM to 3/3/2026 12:00:00 AM Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00237 25500000954 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 ASHKENAZ USA LLC $2,501,201 $2,374,650 DOR_01 2025-00239 00169160001 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 8901 NAPLES INC $2,823,775 $2,823,775 DOR_01 2025-00241 69220000766 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 GAZEBO OVERSEAS LTD, % IRC $6,142,500 $6,088,094 DOR_01 2025-00244 22493000080 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 BAER S FURNITURE CO INC $9,421,650 $7,849,900 DOR_01 2025-00246 21961000351 PROPERTY TAX CONSULTANTS 9:00 AM to 11:00 AM 9 CANIZO LLC $10,118,773 $10,114,014 DOR 01 20 DOR 01 2025-00006 22455701521 CHENETTE REV TRUST 9:00 AM to 11:00 AM 9 CHENETTE REV TRUST $967,990 $539,816 DOR 01 2025-00008 71750000305 AMG PROPERTY TAX 11:00 AM to 1:00 PM 9 SHAWNICK NAPLES LLC, % $15,169,872 $14,224,521 DOR 04 2025-00009 67965022001 SHAINA STAHL, ESQ 11:00 AM to 1:00 PM 9 CAPRI W TIC LLC $23,387,967 $175,435 DOR 04 2025-00010 00197960008 SHAINASTAHL, ESQ 11:00AM to 1:00 PM 9 WINDSONG CLUB APTS LLC $11,114,523 $2,556,340 DOR 11 2025-00011 52556000382 CHASE, CAROL Q JEFFREY E 9:00 AM to 11:00 AM 9 CHASE, CAROL Q JEFFREY E $283,704 $283,704 DOR 01 2025-00019 51565000756 TRINH, CECILIA 11:00 AM to 1:00 PM 9 TRINH, CECILIA $346,720 $204,293 DOR 01 2025-00059 29505008902 CURRAN, JOE LINDA 1:00 PM to 3:00 PM 9 CURRAN, JOE LINDA $1,090,303 $1,090,303 DOR_01 2025-00021 00155000007 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TIARA REAL ESTATE CO LLC $26,742,133 $26,742,133 DOR_01 2025-00022 00155040009 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 TIARA REAL ESTATE CO LLC $1,172,244 $1,172,244 DOR_01 2025-00024 00242360003 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM 9 NAPLES J AUTOMOTIVE MGMT $12,640,194 $12,640,194 DOR_01 2025-00027 00256360507 PIVOTAL TAX SOLUTIONS 11:00 AM to 1:00 PM 9 JAZ AUTOMOTIVE PROPERTIES $12,521,567 $12,521,567 DOR_01 2025-00033 34595004040 PIVOTAL TAX SOLUTIONS 9:00 AM to 11:00 AM 9 JAZ AUTOMOTIVE PROPERTIES $2,336,040 $2,141,370 DOR_01 2025-00035 48000001029 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $133,560 $133,560 DOR_01 2025-00036 48000001061 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $135,660 $135,660 DOR_01 2025-00037 48000001087 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $144,330 $144,330 DOR_01 2025-00085 52505031302 BURKHART, RICHARD, BARBARA 9:00 AM to 11:00 AM 9 BURKHART, RICHARD, BARBARA $1,577,329 $1,577,329 DOR_01 2025-00084 33155000029 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM 9 BCHD PARTNERS II LLC, C/O $10,717,405 $10,717,405 DOR_01 2025-00087 48000001045 PIVOTAL TAX SOLUTIONS 1:00 PM to 3:00 PM 9 INTERNATIONAL REALTY, $141,525 $141,525 DOR_01 2025-00091 62642200002 TINEL, ULKU RIMMA R 1:00 PM to 3:00 PM 9 TINEL, ULKU RIMMA R $1,136,672 $1,136,395 3/2/2026 3:58:57PM Page 1 of 5 Checklist Exhibit "8" Page 42 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00133 25117504788 GRAHAM, JAMES DEBORAH 9:00 AM to 11:00 AM 9 GRAHAM, JAMES DEBORAH $1,273,594 $607,592 DOR_01 2025-00100 00283400003 MATEESCU, ADRIAN 9:00 AM to 11:00 AM 9 MATEESCU, ADRIAN $4,766,200 $4,715,478 DOR_01 2025 8819' oo 198568889 FLANAGAN AGAN BIL- eN 1:06 9.88 AM to 11.08 AN! 9 T6PoI MALIBU LAKES LLG $F9,389,989 $66,288,68q DOR_01 2025-00112 00282520007 FLANAGAN BILTON LLC 9:00 AM to 11:00 AM 9 TGM BERMUDA ISLAND INC $65,701,933 $63,168,556 DOR_01 2025-00113 67410000808 FLANAGAN BILTON LLC 11:00 AM to 1:00 PM 9 TARGET CORPORATION, % $13,008,472 $13,008,472 DOR_01 2025-00120 24745001065 FLANAGAN BILTON LLC 1:00 PM to 3:00 PM 9 TARGET CORPORATION T-2063, $16,770,155 $16,770,155 DOR_01 2025-00122 55050760002 MCDONNELL, JOHN J 9:00 AM to 11:00 AM 9 MCDONNELL, JOHN J $352,183 $90,069 DOR_01 2025-00123 55050800001 MCDONNELL, JOHN J 9:00 AM to 11:00 AM 9 MCDONNELL, JOHN J $277,477 $77,213 DOR_01 2025-00124 55051320001 MCDONNELL, JOHN J 11:00 AM to 1:00 PM 9 MCDONNELL, JOHN J $256,133 $71,762 DOR_01 2025-00134 38102640000 DDL PROPERTY HOLDINGS LP 9:00 AM to 11:00 AM 9 DDL PROPERTY HOLDINGS LP $1,222,221 $1,222,221 DOR_01 2025-00155 00402404013 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 OHM FLORIDA LLC $3,627,746 $3,448,375 DOR_01 2025-00162 67080680001 BRIAN DEPOTTER 11:00AM to 1:00 PM 9 STUART PETRO HOLDINGS LLC $1,535,015 $1,174,174 DOR 01 2025-00163 66760012725 BRIAN DEPOTTER 11:00AM to 1:00 PM 9 GILL SELECTION II FLORIDA LP, % $2,547,658 $2,504,150 DOR 01 2025-00164 21842600126 BRIAN DEPOTTER 11:00 AM to 1:00 PM 9 MEI, RONALD F $3,539,917 $3,539,917 DOR 01 2025-00166 77020006800 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 2016 TRADE CENTER WAY LLC $3,091,660 $3,091,660 DOR 01 2025-00167 77020001708 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 SNS II OF NAPLES, LLC $1,514,993 $1,514,993 DOR 01 2025-00168 77020001601 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 SNS OF NAPLES, LLC $1,417,012 $1,417,012 DOR 01 2025-00189 66679090951 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 PELICAN ISLE YACHT CLUB INC $8,264,659 $8,264,659 DOR 01 2025-00190 66679090906 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 PELICAN ISLE YACHT CLUB INC $2,723,981 $1,366,853 DOR 01 2025-00191 66679090854 BRIAN DEPOTTER 9:00 AM to 11:00 AM 9 PELICAN ISLE YACHT CLUB INC $10,570,654 $6,484,369 DOR 01 2025-00202 41827680002 PAIR, NICHOLAS G, MAUREEN 11:00AM to 1:00 PM 9 PAIR, NICHOLAS G, MAUREEN $875,298 $875,298 DOR_01 2025-00225 63045042565 MAXWELL, HENDRY & SIMMONS, 1:00 PM to 3:00 PM 9 COOKE REVOCABLE TRUST $869,163 $869,163 DOR_01 2025-00235 27589000009 WILSON, PETER J KATHRYN P 9:00 AM to 11:00 AM 9 WILSON, PETER J KATHRYN P $5,454,268 $4,539,860 DOR_01 2025-00236 22510009809 SUSAN D FAWCETT REV TRUST 11:00 AM to 1:00 PM 9 SUSAN D FAWCETT REV TRUST $6,124,504 $5,566,664 DOR_01 2025-00452 00275880000 FLORIDA PROPERTY TAX 9:00 AM to 11:00 AM 9 SAX TR, WILLIAM L, UTD 11-30-93 $4,253,633 $3,514,664 DOR_01 2025-00264 27587440001 FYHR, SVEN MAGNUS PAULA 11:00 AM to 1:00 PM 9 FYHR, SVEN MAGNUS PAULA $2,858,900 $2,776,995 DOR_01 2025-00266 00384800007 THOMAS COOTS - PROPERTY 11:00 AM to 1:00 PM 9 STUART FLORIDA PROPERTY LLC $3,416,862 $1,943,801 DOR_9 2025-00268 64703002820 GERMAIN, KAREEN 9:00 AM to 11:00 AM 9 GERMAIN, KAREEN $339,330 $288,608 3/2/2026 3:58:57PM Page 2 of 5 Checklist Exhibit "8" Page 43 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00271 36316321007 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 WACHOVIA BANK, % THOMSON $1,591,708 $1,429,859 DOR_01 2025-00273 66261901021 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 TAMI LLC, %WELLS FARGO $1,862,061 $1,862,061 DOR_01 2025 882 4 29945828854 A B coo ENGE)EGI'EA i1.88 AId to 1.88 phl 9 2tffI ITRHST BIE 9F SW $9,569�189 $41,8611,4189 DOR_01 2025-00275 63518000102 ANDRES VENGOECHEA 11:00 AM to 1:00 PM 9 WACHOVIA BANK, % THOMSON $1,232,349 $1,232,349 DOR_01 2025-00291 61560000084 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 CAMELOT OF NAPLES LLC, % $4,744,106 $4,506,218 DOR_01 2025-00315 00157160000 ANDRES VENGOECHEA 9:00 AM to 11:00 AM 9 NAPLES CHW LLC $6,285,188 $5,037,391 DOR_01 2025-00321 21842600168 ANDRES VENGOECHEA 11:00 AM to 1:00 PM 9 ALD NFL LLC $5,942,183 $5,942,183 DOR_01 2025-00342 00281840005 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 UNITED PARCEL SERVICE INC, $7,408,755 $6,454,983 DOR_01 2025-00348 31055001007 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 TERRACINA LLC $17,638,337 $17,638,337 DOR_01 2025-00349 76710010026 ANDRES VENGOECHEA 1:00 PM to 3:00 PM 9 TERRACINA II LLC $8,460,383 $8,460,383 DOR_01 2025-00402 24630040005 MARTIN J BESKOW, OWNER OF 11:00 AM to 1:00 PM 9 MJB BONITA PROPERTIES LLC $872,051 $872,051 DOR_01 2025-00403 59960201220 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $1,365,843 $194,193 DOR 01 2025-00404 59960200302 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $1,240,596 $194,193 DOR 01 2025-00405 25190000186 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 LB MEDITERRA LLC $943,285 $168,375 DOR 01 2025-00406 27860000184 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 LB MEDITERRA LLC $2,492,874 $648,903 DOR 01 2025-00407 59960201165 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 LUCARNO 2 LLC $1,664,096 $194,193 DOR 01 2025-00408 59960201149 MAXWELL, HENDRY & SIMMONS, 11:00AM to 1:00 PM 9 LUCARNO 2 LLC $1,375,380 $194,193 DOR 01 2025-00436 74445100504 JACOBSON LAW FIRM P.C. 9:00 AM to 11:00 AM 9 CBYW NAPLES PROPCO LLC, % $7,306,302 $7,306,302 DOR 01 2025-00437 74445101325 JACOBSON LAW FIRM P.C. 9:00 AM to 11:00 AM 9 CBYW NAPLES PROPCO LLC, % $100 $100 DOR 01 2025-00441 36316320008 BRUCE STAVITSKY 9:00 AM to 11:00 AM 9 GATOR GOLDEN GATE LLC $13,584,878 $11,470,353 DOR 01 2025-00442 00152240006 SABRINAROBINSON 9:00 AM to 11:00 AM 9 TRIIASSOC LLC $18,018,181 $16,363,010 DOR_01 2025-00444 00196760005 C/O MCCARTER & ENGLISH, LLP. 11:00 AM to 1:00 PM 9 BLEND -ALL HOTEL DEV INC ETAL $4,325,709 $4,194,097 DOR_01 2025-00456 29331180612 KEITH HOUSTON 11:00 AM to 1:00 PM 9 DP CREEKSIDE ET AL LLC $50,830,055 $50,830,055 DOR_01 2025-00457 36864600102 BAY ATLAS PROPERTIES INC 1:00 PM to 3:00 PM 9 4871 LLC $1,268,924 $1,199,299 DOR_01 2025-00468 24769906324 MAXWELL, HENDRY & SIMMONS, 9:00 AM to 11:00 AM 9 WRIGHT, DANA $840,436 $840,436 DOR_01 2025-00476 00438680209 NATHAN MANDLER 11:00 AM to 1:00 PM 9 COL PLAZA REALTY LLC $17,470,771 $17,470,771 DOR_01 2025-00476 00438680209 NATHAN MANDLER 11:00 AM to 1:00 PM 9 COL PLAZA REALTY LLC $17,470,771 $17,470,771 DOR_01 2025-00475 00308760000 MICHAELCLARK 9:00 AM to 11:00 AM 9 CLARK,MICHAELD NATALIEA $1,154,310 $1,103,588 3/2/2026 3:58:57PM Page 3 of 5 Checklist Exhibit "8" Page 44 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_01 2025-00526 74937501802 HORTH, EMILY WESLEY 9:00 AM to 11:00 AM 9 HORTH, EMILY WESLEY $993,760 $943,038 DOR_01 2025-00564 36180080008 RANDIE YORK O'CONNOR & 9:00 AM to 11:00 AM 9 PACIFICA LAUREL RIDGE LLC, % $13,214,373 $13,214,373 DOR_01 20 , DOR_04 2025-00568 24930400002 BARTO, SABIN 9:00 AM to 11:00 AM 9 BARTO, SABIN $713,124 $713,124 DOR_01 2025-00569 38450420008 SMALL BROTHERS LLC 11:00 AM to 1:00 PM 9 SMALL BROTHERS LLC $2,149,282 $2,149,282 DOR_01 2025-00571 59937002546 MASTRIANNI, JOHN J, MARY 1:00 PM to 3:00 PM 9 MASTRIANNI, JOHN J, MARY $1,241,728 $1,191,006 DOR_04 2025-00574 63944000080 STARABILITY FNDN INC 11:00 AM to 1:00 PM 9 STARABILITY FNDN INC $1,463,368 $1,463,368 DOR_9 2025-00575 73246000341 LAWRENCE F GLICK LIVING 11:00 AM to 1:00 PM 9 LAWRENCE F GLICK LIVING $1,531,291 $1,480,569 DOR_9 2025-00577 76960002648 LEVY REIS, IGOR 1:00 PM to 3:00 PM 9 LEVY REIS, IGOR $3,064,760 $3,014,038 DOR_01 2025-00615 22597010358 WALLEN, DAVID W JUDY L 1:00 PM to 3:00 PM 9 WALLEN, DAVID W JUDY L $978,167 $892,173 DOR_01 2025-00613 76715004024 FITZPATRICK, BRIAN M DONNA 1:00 PM to 3:00 PM 9 FITZPATRICK, BRIAN M DONNA J $678,873 $678,873 DOR_01 2025-00614 76960008943 MCCABE, NANCY 1:00 PM to 3:00 PM 9 MCCABE, NANCY $2,678,300 $2,627,578 DOR_01 2025-00617 40751880102 MONICA SABLON FOR 9:00 AM to 11:00 AM 9 KHARITONENKOV,ALEXEI, HUA $158,568 $158,568 DOR_01 2025-00618 40751880005 MONICA SABLON FOR 11:00 AM to 1:00 PM 9 KHARITONENKOV, ALEXEI, HUA $96,688 $96,688 DOR01 2025-00619 39384960002 MONICA SABLON FOR 11:00AMto 1:OOPM 9 KHARITONENKOV, ALEXEL, HUA $483,201 $387,928 DOR 01 2025-00622 66760011221 RANDIE YORK OCONNOR AND 11:00 AM to 1:00 PM 9 SEG REAL ESTATE HOLDINGS $4,907,909 $4,907,909 DOR 01 2025-00622 66760011221 RANDIE YORK OCONNOR AND 9:00 AM to 11:00 AM 9 SEG REAL ESTATE HOLDINGS $4,907,909 $4,907,909 DOR 01 2025-00629 38451120006 KUHL, DAVID D 11:00 AM to 1:00 PM 9 KUHL, DAVID D $4,177,001 $4,177,001 DOR 01 2025-00629 38451120006 KUHL, DAVID D 1:00 PM to 3:00 PM 9 KUHL, DAVID D $4,177,001 $4,177,001 DOR 01 2025-00631 70035507207 DAVID AND LAURA HANSMANN 1:00 PM to 3:00 PM 9 HANSMANN, DAVID P LAURA G $306,876 $262,933 DOR 01 2025-00636 21785000058 FLORIDA PROPERTY TAX 11:00 AM to 1:00 PM 9 MC DONALD S CORP, % ADAMS $2,289,913 $1,567,833 DOR_01 2025-00639 59940902523 FLORIDA PROPERTY TAX 11:00 AM to 1:00 PM 9 GULF GATE PLAZA LLC, % $2,168,368 $1,447,502 DOR_01 2025-00642 29520002909 DELTA PROPERTY TAX 9:00 AM to 11:00 AM 9 C ELOVE INC $2,182,529 $1,622,427 DOR_01 2025-00644 37930500009 DELTA PROPERTY TAX 9:00 AM to 11:00 AM 9 NNNREITLP $3,134,111 $1,860,088 DOR_01 2025-00646 63000240001 DELTA PROPERTY TAX 11:00 AM to 1:00 PM 9 NNN TR, INC $2,832,944 $2,039,573 DOR_01 2025-00647 63000320002 DELTA PROPERTY TAX 11:00 AM to 1:00 PM 9 CIRCLE K STORES INC, REAL $2,645,804 $1,986,799 DOR_01 2025-00648 66679700843 DELTA PROPERTY TAX 11:00 AM to 1:00 PM 9 CIRCLE K STORES INC, REAL $3,310,082 $2,768,148 DOR_9 2025-00673 72650015185 JAMES L. SAVAIANO 9:00 AM to 11:00 AM 9 CHAND, ROBIN P $466,507 $415,785 3/2/2026 3:58:57PM Page 4 of 5 Checklist Exhibit "8" Page 45 of 46 2025 Collier VAB Checklist Exhibit "8" Petition Type Petition # Parcel ID Notice Name HearingTime Room Owner Name Market Value Taxable Value DOR_9 2025-00673 72650015185 JAMES L. SAVAIANO 10:30 AM to 12:30 PM 9 CHAND, ROBIN P $466,507 $415,785 DOR_25 2025-00678 63944000103 STARABILITY FNDN INC 9:00 AM to 11:00 AM 9 STARABILITY FNDN INC $7,275,341 $7,275,341 DOR_25 2025 886FO 'PIG 69944888 G9 o WtR,',oIl:� F , F NBN gg.00 AhI II6q.aaphl 9 STARABILITY FNBN ING $7,975,349 , DOR 20 2025-00684 29306002482 HAUER FAMILY TRUST 10:30AM to 12:30 PM 9 HAUER FAMILY TRUST $1,064,739 $1,009,017 Total Hearings Scheduled: 108 3/2/2026 3:58:57PM Page 5 of 5 Checklist Exhibit "8" Page 46 of 46 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 1weJaztm- 6f - ■ : r fQr Aopraiser.Spg Gial Magistrate Agreemen# #v_r the Value Ad3u§tmgnt Board OVA¢] THIS AGREEMENT, made and entered into on this 12th day of September, 2422, by and between Michael P. Jonas, MAI, AI-GRS/Kova Appraisal & Consulting Services, LLC doing business as Carlson, Norris and Associates hereinafter called the "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board. consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County. hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH; 1. AGREEMENT TERM, This Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board {VAB} may, at its discretion and with the consent of the Appraiser Special Magistrate, renew this Agreement under all of the terms and conditions contained in this Agreement for one (1 ) additional two (2) year period. The VAB shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Appraiser Speciai Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this Agreement tern then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #22-8013, specific to Valuation of Real Property, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with Collier County's Procurement Ordinance. as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law. Appraiser Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Appraiser Special Magistrate. Failure of Appraiser Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Appraiser Special Magistrate's invoicing by One Hundred Fifty Dollars ($150.00) per day (hereinafter referred to as "PENALTY") for each day that Appraiser Special Magistrate fails Page 1 of 6 #22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment $oard (VAB) to complete recommendations pursuant to the time requirements set forth in this Section 2, The PENALTY shall not apply to instances where Appraiser Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2. which shall be accompanied by supporting evidence, if necessary. It is the intent for work assignments to be equability distributed between the awarded Appraiser Special Magistrate specific to Valuation of Real Property. 3. COMPENSATION, The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred fifty dollars ($150.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. If Appraiser Special Magistrate's office is located outside of Collier County, Appraiser Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Appraiser Special Magistrate shall be borne three -fifths (3/5s) by the Collier County Board of County Commissioners and two -fifths (2/5s) by the District School Board of Collier County. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including; but not limited to. costs of mailing, copies, facsimiles. telephone expenses, document delivery (e.g., FEDEK etc.), and secretarial services. However. the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address. Michael P. Jonas, MAI, AI-GRS/Carlson, Norris and Associates 9130 Galleria Court, Suite 100 Naples, Florida 34109 Phone: (239) 936-1991 Email: www.cartsonnorris.corin Page 2 of 6 #22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board SVAB) All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email; vabclerk i),collierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. Nn eA 1_ E 5HIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County Board of County Commissioners or the District School Board of Collier County and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 6. PERMITS: LICENSES: TAXES, In compliance with Section 218.80, F.S.. all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by Collier County and all non -County permits necessary for the prosecution of the 'Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County; the State of Florida. or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further. in compliance with §119.0701, Florida Statutes which affect Appraiser Special Magistrate's duties and services provided pursuant to this Agreement, Appraiser Special Magistrate further agrees as follows: a. IF APPRAISER SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE APPRAISER SPECIAL MAGISTRATE'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (239) 252-8399, VABCLERK(a7C0LLIERCLERK.COM AND/OR COLLIER COUNTY VALUE ADJUSTMENT BOARD, 3299 TAMIAMI TRAIL EAST, SUITE 401, NAPLES, FLORIDA 34112. b. Appraiser Special Magistrate must comply with all public record laws, including, but not limited to i. Keep and maintain public records required by the VAB to perform the service. Page 3 of 6 #22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) il. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Appraiser Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement. transfer, at no cost, to the VAB all public records in possession of Appraiser Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Appraiser Special Magistrate transfers all public records to the VAB upon completion of this Agreement. Appraiser Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Appraiser Special Magistrate keeps and maintains public records upon completion of this Agreement, Appraiser Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB. upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records; the VAB shall immediately notify Appraiser Special Magistrate of the request, and Appraiser Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Appraiser Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Appraiser Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10. Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral, or offensive purpose. or for any purpose in violation of any federal. state, county or municipal ordinance. rule. order, or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate. or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the VAB shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation. conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct. or practice. such suspension to continue until the violation is cured. 8. TERMINATIQN.. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED RERRESENTA ICON. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed. to make determinations regarding the suspension. and/or until such time as a replacement Page 4 of 6 #22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board {VAS) counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015. Florida Statutes. 10_ NO DISCRIMINATIQN. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed, or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law. the Appraiser Special Magistrate shall indemnify and hold harmless Collier County Board of County Commissioners, District School Board of Copier County, and the VAB. its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge, or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of the Collier County Board of County Commissioners, the District School Board of Copier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Appraiser Special Magistrate, VAB. and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Appraiser Special Magistrate. Appraiser Special Magistrate's obligation to indemnify and defend under this Article 11 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEIMkNLADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of this Agreement as if herein set out verbatim Appraiser Special Magistrate's Proposal, Insurance Certificates), and RFP #22-8013 "Appraiser Special Magistrate to the Value Adjustment Board", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing. executed by all parties In the same manner as this original Agreement. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY Page 5 of 6 #22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board [VAB} IN WITNESS WHEREOF, the parties hereto have each, respectively. by an authorized person or agent have executed this Agreement on the date and year first written above APPRAISER SPECIAL MAGISTRATE Michael P Jonas. MAI, AI-GRSIKova Appraisal & Consulting Services LLC dlbla Carlson Norris and Associates By. Print Michael P. Jonas.'MAI. AI-GRS Special Magistrate Datec Z— By Witness Sig ature Print Name:�- VALUE ADJUSTMENT BOARD OF COLLtER COUNTY FLOWDA By: Commissioner Chair Date q. go • Z'V yZ— Approved as to form and legality Esc- HollyDigitaE. Cosby, ONl Holly N. Esgly sign�d by Holly E.Co Slaw DFfire of Holly E" Cosby, PA, email=holiy(acosbylaw.com, c=115 By. Esq. Dare: 2022.09.1411 i":03-04'00' Holly E Cosby Esq Value Adjustment Board Attorney Date 9/ 14/22 0u4I+ti ATTEST Crystal K" Kinzel, Qte' k•' — BY clerh,�t hat Date ' Page 6 of 6 #22$013 Appralser Special Magistrate for the Collier County Vaiue AdIustrnent Board (VAB) Marty G. Rustin From: Mike Jonas <Mjonas@carlsonnorris.com> Sent: Monday, May 19, 2025 4:38 PM To: Marty G. Rustin Cc: Bonnie Leite; value adjustment board Subject: Re: Collier County VAB Agreement Renewal Option 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 helpdesk@collierclerk.com Yes I will renew Sincerely, Michael P. Jonas, MAI, AI-GRS, CCIM Managing Director Carlson, Norris and Associates 239-777-3430 mjonas(a)carlsonnorris.com From: Marty G. Rustin <marty.rustin@collierclerk.com> Sent: Monday, May 19, 2025 4:23:39 PM To: Mike Jonas <Mjonas@carlsonnorris.com> Cc: Bonnie Leite <bleite@carlsonnorris.com>; value adjustment board <VABCLERK@collierclerk.com> Subject: Collier County VAB Agreement Renewal Option Hello Michael, Good day to you. Per your 3-year agreement with Collier County VAB through 09/12/25, there is an option to renew for an additional 2 years pending VAB approval. Please seethe snip and highlights from your agreement below. Would you be willing to renew for the additional 2 years pending presentation and VAB approval at the next Organizational Meeting? Please advise for next steps. Thank you. Marty for VAB Admin iG ri AnioraillsorApeciall Magisjliater the aJ! AdIustm nt.Board (YAD1 PHIS AGREEMENT, rnade and entered into on this 12th day of Sep#ern bar, 2022, by and between Michael P. Jonas, MAI, AI-CRS]Kova Appraisal & Consulting Services. LLC doing business as Cad son, Norris and Aswciates, hefei n after called the "Appraiser Special Magistrate" authorized to do business in the State of i=lorida, and the Collier County Value Adjustment Board, consisting of members from the Collier County ward of County Commissioners, a political subdivpsion of the State of Florida. members from the District School Boarcd of Collier County, and citizen rnembers appointed by bath the Collier County Board of County Commissioners and Distract School Board of Caffier County, hereinafter called the "Value Adjustment Board" (VAB) ADREEMENT 'TERM This Agree rrmenl snail be for a three (3) year period, commencing on the date of contract execution_ The Value Adjustment Board (VAIN) may, at its discTation and with the consent of the Appraiser Special Magistrate. renew this Agreement under ali of the terms and conditions contained ,n this Agreement for one (1 ) addetienal two () year period The VAB shall give the Appraiser Special Magistrate written notice of the VAB's intention to rerfew this Agreetrrent term prior to the end of this Agreement term then in effect. The VABr with the guidance and assistance of VAS Administration and the VAB attomey, may extend this Agreement under all of the terms and conditions contained in this ,agreement for up to one hundred and eighty (150) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney_ shall give the Appraiser Special Magistrate written notice of the VAB's intention to extend this Agreement terry, prior to the end of this Agreement term then in effect. Marty Rustin Board Minutes & Records Supervisor Tel: 239-252-8399, Fax: 239-252-8408 marty.rustin _ collierclerk.com minutesandrecords(@collierclerk.com vabclerk@collierclerk.com legalnoticeC@collierclerk.com 3299 Tamiami Trail East, Suite #401 Naples, FL 34112-5746 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. -ASSIIMINION AGREEMENT This Assumption Agreement is t►i,t�1e and entered into on this Ist of'Novernbvr. 20-5 by and 17ct►vctn Michael P_ Jonas and [lieCollier County Value Adjustrnent Board, consisting of ►ncml)ers I'run1 the Collier CoosrltV Board of County Commissioners, a political subdIN lston of the Stale nl Florida, inembers rrorn tlyr District School Board cA'Cullier County, and enizen members alzl,allnted by both [lie Collier County Board of County Commissioners anti District School Board 01' Collier County, hereinatler called the "Collier Count,% Valise Adjustment Board" ("VAH"). (Collectively the "Parties"3, WHEREAS, cn1 September 12. 2072 pursuant to VAB Agenda Items 07A anti 07f1, the Couniv imarded an Agreement No. 37-8013, Appraiser Specisil Magistrate Aggreenlent Im the Value AilEusimerit Board. ("Agreement") to Michael 1-1. Jonas. MAI, AI-GRSIKOva Appraisal ck Consulting Services, l.f.0 doing business as Carfsosi. Norris and Associates ("Original"), and W11FREAS. on Novemhcr L 2025, BBG Real L-siate SL'Cvrees COMPleled its flierger will Carlson., Norris&. AssociaWs, and therealier designated Michael P Jonas as the successor pro►rider for the services under the Agreement thcrebv transferring all service responsibilities Previously perlisrmrd by Michael 1'..101ILt,S. NIAI, Al-GRt //ova Appi,alsal &: Consulting Ser►ices. l_I.0 dt►rng htltitlteSS as Carlson. Norris and Assocwtcs' 10 Michael P. JunWti, rind WHEREAS, Michael 1'. Jonas. lie by represents to the VA13 that. by vintlr of Cklrlwk;n, Norris and Associates' merger into l: HG heal L;state Services and HBG Real L=state Srr►n 's d>rsignastion ul, Michael 1". Jonas as the successor provider, Michael P. Jonas is the succesS01- in interest in relation to the Agreement: and W111:i0:AS_ thw PartICS wish tO li,rmal»c tvtich,acl ('. JonaS'S rr,yurnplion oaf rights ancl obltgationS unslrr tiie Agreement c cctl►'e -is of the date fitst above ►vntten. NOW " ii---m-i-on. IN CONSi1]l:RA7'ION ofthe mutual prc,rrirses in Illis ASSUniption ALrecntwnt_ and for other good and valuable contiideraticy11' the receipt and sulliciency of whielti are acknc,tvlcdgcd b4• the Parties. it is agreod as tullot►+s, 1. Michael P J011as accclAs and assumes all rights, duties, benet`its, and obligations of Original under the !agreement, ineludinL, till existing and ft,ture obligations to perform under the Ag,reert7inz ? The parties herelly reaffirm and ratil}, cacti of the terms and cundtliuns in the 3. Further ,unplemertts tu, trr It►itdifit�jtioris c,l', the Aswccmcnt shall he ripprn►ed ill �4riting hs` both parties. Page 1 til' i 4. Notice required under the Agreement it) be sent to Michael 1' Jonas shall be dirmcd to Slicluiel P. (mas, 205 Madison Dr Napics. FL 341 10 At_tcntion: 1lichavi. P..lorla3 Phone: 239-777- 3430 Lniarl tnpjonns'�r, mail cunt 5 ThO COLJMt - hercihy consents to Michacl It Jonas's rissumptum orthe Agruemem in order 10 C011tilILi2 die services prm iced under Agreement No 32-8013 No ~.waivers u1'pvrf'urmanee or c.Ntensens onnne to per bnm are granted {1r aulh�iri�ed. 'I he C'+uint�- N+ill treat R4 ich.«1 P .foruls its it %vuld have Original 1'ur Lill IxirPoscs under the Aeuccmem F.xcept as pr'ut,illc(l hercin. all other tunas and conditions orific Agrccment remain in !Lill force and effect IN WI'I-NIrSS WI-11=RFOF. the uridemoned have exeeWed and delmcmd this Assunttrtum 119CUnxcnl 0111ctiVe its ofthe date first ahot e writteri. )zm um-e Page hu,folli - l9ge 2 of 3 APPRAISER SPECIAL MAGISTRA- TE, Michael P. Jonas, MAI, A[-GRS. CCIM iBv- fF'� r Pr1171 ichcael P- .foams. . A 1-CARS, C.C1M Appraiser Special Magistrate Date f VALUE ADJUS-1`MENT ROARU 01-- COLLIER COUN-1 Y. FLORIDA B llk>l--, /-= � � Commissioner Chair rule: A -(P - Approved as to li7rni and Ic- aiity, Holly E. Digitally signed byMuI LCosby, EW. f)N= Cn-molly F. Cosby. Esq„o.Law Offlte of Holly E. Cosby. PA, DU-VAB OYC V[�[ �^ Counsel, J +� lr h L emallwa6laxryrr@roulloakxom,t�LIS o . 1 IOalr:id25.121214S4�4d•OS"G7 —o)I � I:-.. C'oshy, 1:sq -- fbr' the Fit-rrl 1-1Nk' Office Oi'llnlly V, Co`U}', RA VAB LL401 CUL11.15 l Dow: December 12, 2025 Cti•xyf[1Prlllyy A'I`I"FST: C'rvstal K Itii�` By Page 3 0['3 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 Collier County Procurement Services Contract Renewal or Extension Request Form CONTRACT RENEWAL OR EXTENSION REQUEST FORM Contract #: 17-7046 Solicitation Title: Independent Legal Services for the VAB Name of Requester: Derek M. Johnssen Division Name: VAB Admin. - Clerk of Courts Company Name: Law Office of Holly E. Cosby, P.A Name of Company Agent: Holly Cosby Vendor Email: vablawyer@outlook.com Vendor Phone Number: 239-931-0006 Current Term: 06/01/2025 - 05/31/2026 Requested Term: 06/01/2026 - 05/31/2027 SECTION 1a. APPLICABLE TO RENEWAL SECTION 1b. APPLICABLE TO EXTENSION Fill out the Renewal section if there are renewals identified Fill out the Extension section if no renewals are identified and available per the contract. in the contract or if all renewals have been exhausted. Ex: 1- 1 Yr. Renewal of 2 Ex: No Renewals/ Ext Available ❑ Request to Exercise 1St ❑ Renewal to Exercise an ❑ Request to Exercise Administrative Extension (180 days) Renewal Evergreen ❑✓ Request to Exercise 2nd ❑ Renewal Includes Price ❑ Request Extension Beyond the Administrative Extension Renewal Increase* (180 days) ❑ Request to Exercise 3rd ❑ Increase Accepted by the *If selecting this option, an Executive Summary must be Renewal Division* provided with this form. ❑ Request to Exercise 4th ❑ Other: Renewal *The original solicitation document and/or resultant contract must contain a provision permitting price increases. Submit a new request ticket for "Contract Amendment" with supporting documentation accepted by the Division for any renewals with Price Increases. SECTION 2a. RENEWAL AFFIRMED SECTION 2b. EXTENSION AFFIRMED Project Manager/Contract Agent affirms the Vendor meets Project Manager/Contract Agent affirms the following the following requirements: requirements to extend: ❑✓ That the Contractor has performed in a satisfactory ❑ The extension period is identified in the original manner. solicitation document and/or resultant contract. 0 The renewal is subject to the terms and conditions ❑ The extension period is for the same terms and outlined in the initial contract. Cost and term conditions. modifications are addressed in the original solicitation ❑ The existing contract will be terminated upon issuance of document and/or resultant contract. the new contract without further notice. © That the renewal is done for a set period of time ❑ Any (non -blanket) Purchase Order that extends beyond identified in the solicitation document and/or contract, the expiration date of the original contract will survive commencing at the end of the contract period. and remain subject to the terms and conditions of that contract until the completion or termination of the Applicable only to Price Increases: Purchase Order. ❑ The request for a price increase has been evaluated and the supporting documentation justifies the request. SECTION 3. APPROVALS THE VENDOR HEREBY AGREES TO THE SAME TERMS AND CONDITIONS AND IS AN AUTHORIZED AGENT OF THE COMPANY WITH THE AUTHORITY TO EXECUTE THIS FORM ON THE COMPANY'S BEHALF. *If the signer is NOT an authorized agent listed on Sunbiz, please also submit a Corporate Resolution, Limited Power of Attorney, Secretary's Certificate, or notarized letter from one of the listed principals giving that person signature authority. Project Manager/ Contract Agent Signature: Name and Date: Derek k M Johnssen Digitally signed by Derek M. Johnssen Derek M. Johnssen . Date: 2026.03.12 12:11:42-04'00' Vendor —Authorized Signatory Signature: Name and Date: Digitally signed by Holly E. Cosby, Esq. Holly E. Cosby, Esq. PA, ou=VAB Counsel, emaQ= ablawy@oul ok.HolImm, o=US HollyE. Cosby Ma`, 13 2026 7 7 Date: 2026.03.12 21:23:05-04'00' Procurement Director or Designee's Name: Signature: Digitally signed by Viviana Giarimoustas GiarimoustasViviana Date: 026.0Viviana Date' 2026.03.17 08:50:51-04'00' Procurement Use Only rv(]Approved Renewal Term Approved Term: 6/1/26- 5/31/27 ❑ Approved Renewal Term with Price Increase Approved Term: ❑ Renewal Term with Price Increase is subject to Board Date Board Approved: Approval ❑ Approved Administrative Extension Term Approved Extension Term: ❑ Extension is subject to Board Approval Date Board Approved Term: Notes: No renewals remaining. AFFIDAVIT REGARDING LABOR AND SERVICES AND CONTRACTING WITH ENTITIES OF FOREIGN COUNTRIES OF CONCERN PRQ111111'11'D Effective July I, 2024, pursuant to § 787.06(13), Florida Statutes, when a contract is executed, renewed, or extended between a nongovernmental entity and a governmental entity, the nongovernmental entity must provide the governmental entity with an affidavit signed by an officer or a representative of the nongovernmental entity under penalty of perjury attesting that the nongovernmental entity does not use coercion for labor or services. Effective January 1, 2024, a governmental entity may not accept a bid on, a proposal for, or a reply to, or enter into, a contract with an entity which would grant the entity access to an individual's personal identifying information unless the entity provides the government with an affidavit signed by an officer or representative under penalty of perjury attesting that the entity does not meet any of the following criteria: (a) the entity is owned by the government of a foreign country of concern; (b) the government of a foreign country of concern has a controlling interest in the entity; or (c) the entity is organized under the laws of or has its principal place of business in a foreign country of concern. Effective. July 1, 2025, when an entity extends or renews a contract with a governmental entity which would grant the entity access to an individual's personal identifying information, the entity must provide the governmental entity with an affidavit signed by an officer or representative of the entity under penalty of perjury attesting that the entity does not meet any of the criteria in paragraphs (2)(a)-(c). § 287.138, Florida Statutes, Nongovernmental Entity's Name: Law Office of Holly E Cosby PA Address: 602 Center Road. Fort Myers, Florida 33907 Phone Number: 239-931-0006 Authorized Representative's Name: Holly E. Cosby Authorized Representative's Title: President/Attorney/Owner Email Address: VAELawyer@Outlook.com 1 Holly E, Cmby (Name of Authorized Representative), as authorized representative attest under penalty of perjury that Law Office of Holly E Cosby, PA (Name of Nongovernmental Entity) does not: (1) use coercion for labor or services as defined in § 787.06, Florida Statutes, and (2) the nongovernmental entity is not (a) owned by a government of a foreign country of concern, (b) that a foreign country of concern does not have a controlling interest in the entity, and (c) that the entity is not organized under the laws of or has its principal place of business in a foreign country of concern, all as prohibited under § 287,138, Florida Statutes. M ofperjury, I declare that I have read the foregoing Affidavit and that the facts stated in it are true. `- MarCh M, 202$ (Signature of authorized representative) Date STATE OF Fladda COUNTY OF Lee Sworn to (or affirmed) and subscribed before me, by means of M physical presence or ❑ online notarization this 1V _ day of March , 20 2e , by Holly E. Cosby (Name ofAffiant), who produced his Florida Driver's License as identification. Notary I' blic ""''' •_ JILL JONES ; = Commltt W 0 HH 133579 Expires November 4, 2429 Commission txpirles Personally Known ■ OR Produced Identification ❑ Type of Identification Produced: CONTRACT RENEWAL OR CXTENSION REQUEST rORM Version, 2025.1 From: Holly Cosby To: dist2(a)leegov.com; dist3Ca)leegov.com Subject: FW: Value Adjustment Board Date: Monday, January 26, 2026 2:38:00 PM Attachments: LeaalOr)inion.pdf 2025 Agreement for Legal Services signed by Commissioner VAB clerk and VAB Counsel.pdf FW Legal Ooinion.msa Importance: High Good afternoon, Commissioners. I am embarrassed that this continues, and I am sorry that you continue to get dragged into this. I have no control over Kevin's continued efforts to try to get rid of me, and this is just more of the same. He and the Property Appraiser's Office are clearly collaborating on this effort, which is against F.A.C. 12D-9.023(1), which states, "...The board clerk shall Derform his or her duties in a manner to avoid the appearance of a conflict of interest. The board clerk shall not use the resources of the property appraiser's or tax collector's office and shall not allow the property appraiser or tax collector to control or influence any Dart of the value adiustment board process. When the Property Appraiser's Office first distributed their email, they copied Commissioner Pendergrass and Kevin's direct email. Kevin is never copied on anything VAB related, he is not part of the day-to-day VAB operations. The two Clerks of Court before Kevin were also not copied on day-to-day VAB operations, VAB Administration (infovab o leeclerk.org) is the email address that should be copied. They were not. Kevin then forwarded his email to others as a BCC; I am not sure who has received that email. The only reason I can think of for the "FOR COMPLIANCE PURPOSES - PLEASE DO NOT REPLY ALL TO THIS EMAIL" heading is that he does not want me to find out who he has copied, which would be revealed if anyone were to "reply to all". This is confusing, since the VAB is "in the sunshine". As such, I am aware that this email will be placed "in the sunshine" at some point, and I am okay with that. The bottom line is that I am a taxpayer, just like every other VAB petitioner, and I did nothing wrong by filing the petitions I filed with the VAB. I had a plan on how to proceed with these matters to avoid a conflict of interest, and all of it was above board, very ethical, and the legal basis for it is in writing. VAB Administration was well aware that I filed three VAB petitions, it was not a secret to them. I had every intention of bringing my filings, and subsequently the Property Appraiser's letter, to the Board's attention during the Special Meeting that we will have coming up; you should be receiving a quorum roll call request from VAB Administration soon on that. Kevin decided to disseminate this to everyone in advance of any public meeting. In the meantime, if either of you would like to discuss this with me, please feel free to call me. I have copied both of you together, as you work together in the Commission, I have nothing to hide, and I would like the conversations to remain open and consistent with as many VAB members as possible. I will be reaching out to Mr. Zavada and Ms. Briggs, the VAB citizen members, as well. With regards to the appointed School Board Member, I will only discuss this with Mr. Fisher on the record and during an open, public meeting. There is nothing to gain from me reaching out to him directly at this time. Respectfully, Holly Cosby " C OSBYHOLLY E. COSBY, P.A. NTER OAD 2c Ty3� 8010-1CORIDA 33907 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Kevin C. Karnes <kkarnes@leeclerk.org> Sent: Friday, January 23, 2026 3:49 PM To: Kevin C. Karnes <kkarnes@leeclerk.org> Cc: Honorable Matt Caldwell <CaldwellM@leepa.org>; Holly Cosby <vablawyer@outlook.com>; Richard Wesch <RWesch@leegov.com>; Alicia Gonzalez <agonzalez@leeclerk.org> Subject: Value Adjustment Board Importance: High **FOR COMPLIANCE PURPOSES - PLEASE DO NOT REPLY ALL TO THIS EMAIL** Good afternoon Value Adjustment Board Members, On Wednesday January 21St, the Property Appraiser sent Chairman Commissioner Pendergrass the attached legal opinion. VAB Counsel and myself were copied on that email correspondence. Also attached is your VAB Counsel's current contract. Based upon the content of these documents, the VAB may choose to take action. Ms. Cosby did withdraw the 3 petitions, but only after the legal opinion was distributed to the Chair. I request that you all please review these materials and advise how you would like to proceed. Thank you, Kevin C. Karnes, MLS L. Clerk of the Circuit Court and Comptroller 1700 Monroe Street, Fort Myers, Florida 33901 239-533-2559 1 239-457-6683 cell I kkarnesaleeclerk.ora leeclerk.org U U U U Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. LEVY LAW FIRM PROPERTY TAX January 16, 2026 VIA E-MAIL Honorable Matt Caldwell, CFA Lee County Property Appraiser 2480 Thompson Street Fort Myers Florida 33901 E-mail: caldwellm@leepa.org Reply to: LOREN E. LEVY llevyQevylawtax com Re: Petitions filed by Value Adjustment Board Attorney for Lee County Dear Mr. Caldwell: You have requested my opinion regarding petitions filed with the Lee County Value Adjustment Board (VAB) contesting the assessment of three different real property parcels for the 2025 tax year. Those petitions were filed by Holly Cosby, who also serves as counsel for the VAB. You have inquired as to whether Ms. Cosby, as the VAB attorney, may file petitions contesting the valuation of the property. In sum, it is my opinion that Ms. Cosby's actions constitute a clear violation of the statutes and administrative rules governing the VAB process. Factual Background You have advised that Holly Cosby is the attorney for the VAB and has provided representation to the VAB for several years. The biography on her law firm website indicates that she also serves as attorney to the value adjustment boards in Hendry, Glades, Collier, Hernando, and Nassau counties. Ms. Cosby has filed two petitions with the VAB contesting the valuation of properties owned by limited liability companies (LLC) for which she is listed as a manager. She also has filed a petition contesting the valuation of her homestead property, which is owned by a revocable trust for which she is the trustee. Petition 2025-00920 contests the valuation of a real property parcel owned by Cheap Rent LLC, and seeks a decrease in that valuation. (Exh. #1) The petition was filed by Holly Cosby as manager of Cheap Rent LLC. Ms. Cosby completed part 3 of the VAB petition as the taxpayer. The form advises individuals to "[c] omplete 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." Part 5 of the petition form was not completed. 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 1 of 7 Review of the Secretary of State's online database reflects that Ms. Cosby was listed as the Manager and Registered Agent of Cheap Rent LLC in the 2025 annual report. (Exh. #2) For 2026, Ms. Cosby is listed as the Manager and Registered Agent. The 2026 annual report also indicates that Charles J. Cosby is an authorized agent. (Exh. #3) The property is located at 1828 Evans Avenue and is a warehouse industrial property. For 2025, the Just (Market) Value was $2,385,183. The Assessed (Capped) Value was $691,683. Petition 2025-00921 contests the valuation of a real property parcel owned by Zally and Charlie LLC and seeks a decrease in that valuation. (Exh. #4) The petition was filed by Holly Cosby as manager of Zally and Charlie LLC. Ms. Cosby again completed part 3 of the VAB petition as the taxpayer. Review of the Secretary of State's online database reflects that Ms. Cosby was listed as the Manager and Registered Agent of Zally and Charlie LLC in the 2025 annual report. (Exh. #5) For 2026, Ms. Cosby is listed as the Manager and Registered Agent. Charlie R. Cosby III also is listed as a manager. The 2026 annual report further indicates that Charles J. Cosby is an authorized agent. (Exh. #6) The property is located at 1596 Tamiami Trail and contains several mobile homes, a duplex, and other residential buildings. For 2025, the Just (Market) Value of the property was $914,229. The Assessed (Capped) Value was $375,954. Petition 2025-00922 contests the valuation of a real property parcel, which is Ms. Cosby and her husband's homestead parcel, owned by Holly Cosby as trustee of the Holly E. Cosby Revocable Trust. That petition seeks an increase in the valuation. (Exh. #7) Although such petitions still are the exception to the general rule, taxpayers may seek an increase in the valuation of their property. Op. Att'y Gen. Fla. 2009-50 (2009). Typically, such petitions are seeking an increase in the just (market) value of the homestead property because the owner is contemplating moving to another homestead property and wants to increase the accrued assessment differential (portability) amount. See 193.155(8), Fla. Stat. (2025). The petition was filed by Holly Cosby as trustee. Ms. Cosby also completed part 3 of the VAB petition as taxpayer. Review of the Warranty Deed for the parcel reflects that Ms. Cosby, joined by her husband, conveyed the property to Holly E. Cosby, or her successor, as trustee for the Holly E. Cosby Revocable Trust in 2024. (Exh. #8) The property is located at 6211 Silver & Lewis Lane. For 2025, the Just (Market) Value of the property was $451,549. The Assessed (Capped) Value was $271,859. The Taxable Value, which reflects the homestead exemption, was $221,137. A hearing on Petition 2025-00922 currently is scheduled for January 27, 2026. Hearings on Petitions 2025-00921 and 2025-00920 have been scheduled for February 9, 2026. 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 2of7 Legal Analysis All value adjustment boards in Florida must be represented by private counsel. "The primary role of the board legal counsel shall be to advise the board on all aspects of the value adjustment board review process to ensure that all actions taken by the board and its appointees meet the requirements of law." Fla. Admin. Code R. 1213-9.009(1)(a) (2025). VAB counsel is not an advocate for either the petitioner or the property appraiser; his or her role is to ensure that the proceedings are fair and consistent with the law. Id. at (1)(c). The "board legal counsel shall advise the board in a manner that will promote and maintain a high level of public trust and confidence in the administrative review process." Id. at (1)(b). The duties of the legal counsel include: (d) Board legal counsel shall advise the board of the actions necessary for compliance with the law. (e) Board legal counsel shall advise the board regarding: 1. Composition and quorum requirements; 2. Statutory training and qualification requirements for special magistrates and members of the board; 3. Legal requirements for recommended decisions and final decisions; 4. Public meeting and open government laws; and, 5. Any other duties, responsibilities, actions or requirements of the board consistent with the laws of this state. (f) Board legal counsel shall review and respond to written complaints alleging noncompliance with the law by the board, special magistrates, board clerk, and the parties. The legal counsel shall send a copy of the complaint along with the response to the department. This section does not refer to routine requests for reconsideration, requests for rescheduling, and pleadings and argument in petitions. Fla. Admin. Code R. 12D-9.009(1)(e) (2025). In sum, counsel for the VAB advises the board on the legal requirements on all aspects of the hearing process. Importantly, the VAB attorney "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." § 194.015, Fla. Stat. (2025) (emphasis added). There is no geographic limitation on these requirements and, therefore, the private counsel cannot represent any other taxing authority in the state. Op. Att'y Gen. Fla. 2008-55 (2008). In that opinion, the Attorney General advised that counsel for a value adjustment board could not represent a local government entity either within the county or elsewhere within the state. As the opinion stated: Id. Based on the language of the statute, it would appear that an attorney who represents a taxing authority outside Nassau County is precluded from representing the Nassau County Value Adjustment Board. Nothing in the language of the amendment or in legislative history places any geographical or jurisdictional limits on these conditions and this office is without any authority to read such a limitation into the statute. 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 3 of 7 The reasoning of the Attorney General's opinion would apply to prohibit counsel for the VAB from representing any property owner within Lee County or elsewhere in the state in "any administrative or judicial review of property taxes." § 194.015, Fla. Stat. (2025). Likewise, such representation of property owners would disqualify that attorney from eligibility to serve as counsel for any value adjustment board in the state. In view of Ms. Cosby's role as counsel to the VAB, your office is correct to be concerned with the legality and propriety of the petitions filed by her on behalf of LLC's of which she is a manager and the homestead property owned by her trust. You have requested my opinion regarding whether Ms. Cosby's petitions would be considered lawfully authorized under section 194.015. If the filing of the petitions were found to be unauthorized under section 194.015, you have further inquired as to the legal consequence of the statutory violation and any potential remedies available to your office. (1) Whether the filing of petitions with the VAB by its legal counsel is authorized pursuant to section 194.015? Based upon my review of the applicable statues, administrative rules, Attorney General opinions, and case law, it is my opinion that the filing of petitions with the VAB by its legal counsel conflicts with the plain language of section 194.015 and the underlying legislative intent of the enactment. Section 194.015 prohibits the VAB attorney from "representing the property appraiser, the tax collector, any taxing authority, or any proper y owner in any administrative or judicial review of property taxes." (Emphasis added.) Ms. Cosby's filing of the three petitions clearly violates this statutory prohibition. Review of each of the petitions reflects that Ms. Cosby electronically signed the petitions, either as manager for the two LLC's or as trustee for her revocable trust, and completed the "taxpayer" section of the petition form. On the petition forms, she even uses as the email address cosbylaw@gmail.com, which is the same email address she uses for the Florida Bar. The filing of the petition also conflicts with Ms. Cosby's obligations as VAB attorney under the administrative rules. The VAB attorney cannot function as "an advocate for either party in a value adjustment board proceeding, but instead ensures that the proceedings are fair and consistent with the law." Fla. Admin. Code R. 12D-9.009(1)(c) (2025). "An attorney may represent a value adjustment board, even if another member of the attorney's law firm represents one of the enumerated parties so long as the representation is not before the value adjustment board." Fla. Admin. Code R. 12D-9.008(4) (2025). That rule also commands that legal counsel "should avoid conflicts of interest or the appearance of a conflict of interest in their representation." Id. at (5). The filing of petitions contesting the valuation of property owned by entities in which Ms. Cosby has a personal interest is textbook example of a conflict of interest. She cannot act as an advocate for entities managed or controlled by herself and, at the same time, function as counsel for the VAB. The two interests are diametrically opposed. Ms. Cosby cannot avoid the application of section 194.015 and the referenced administrative rules by asserting that she is merely filing the petitions in a pro se capacity and, therefore, is not "representing" any property owner as prohibited in the statute. Section 194.015 does not contain any exception for pro se filings. In any event, such a pro se filing would violate the prohibition against conflicts of interest set forth in rule 12D-9.008(5).' ' This opinion does not address the implications of the conflict of interest prohibitions in the Rules Regulating the Florida Bar. 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 4of7 Any argument that Ms. Cosby is merely proceeding pro se also would be contrary to well established case law regarding pro se representation of corporate entities and trusts. Because such entities are considered to be separate and apart from their officers, stockholders, members, and/or trustees, courts routinely have disallowed any claim that they may be represented by such individuals pro se. With regard to the petitions filed on behalf of the LLC's of which Ms. Cosby is a manager, it is well settled that the member of an LLC has no ownership interest in assets contributed to it. Palma P. S. Fla. Pulmonary dam' Critical Care, LLC, 307 So. 3d 860, 866 (Fla. 3d DCA 2020) ("[A]n LLC is an autonomous legal entity, separate and distinct from its members."). "All property originally contributed to the limited liability company or subsequently acquired by a limited liability company by purchase or other method is limited liability company property." § 605.0110(1), Fla. Stat. (2025). "It is basic hornbook law that `corporate property is vested in the corporation itself, and not in the individual stockholders, who have neither legal nor equitable title in the corporate property."' Brevard Cnty. v. Ramsey, 658 So. 2d 1190, 1196 (Fla. 5th DCA 1995) (quoting In re Miner, 177 B.R. 104, 106 (Bankr. N.D. Fla. 1994) (emphasis added)). Consequently, an LLC member has "no interest in any specific limited liability company property." § 605.0110(4), Fla. Stat. (2025) (emphasis added). See also S &A Prop. Inv. Servs., Inc. P. Garcia, 360 So.3d 432, 437 (Fla. 3d DCA 2023) ("Taxpayer has cited no authority for the proposition that owners or members of an LLC who convey, via quitclaim deed, real property to an LLC retain, as a matter of law, the equitable title to the conveyed property because those owners or members control the LLC."). It is a well-founded principle in Florida law that corporations and LLC's cannot represent themselves or appear in a court of law without an attorney. Dunning Cars, LLC v. Miller, 333 So.3d 1177, 1179 (Fla. 1 st DCA 2022) (citing Magnolias Nursing & Convalescent Or. P. Debt of Healtb & Rebab. Serus., Off of Licensure & Certification, 428 So.2d 256, 257 (Fla. 1 st DCA 1982)); Joe -Lin, Inc. P. LRG Restaurant Group, Inc., 696 So.2d 539, 540 (Fla. 5th DCA 1997); S.Zteinbaum v. Kaes Inversionesy TValores, C.A., 476 So.2d 247, 248 (Fla. 3d DCA 1985); Nicholson SubbyCo. P. First Fed. Sat'. & Loan Assn of Hardee Cnty., 184 So.2d 438 (Fla. 2d DCA 1966). Although an individual may represent himself or herself in court without employing an attorney, a corporation is not permitted to do so and a pleading signed in the corporate name by one of its agents or officials is a nullity and must be disregarded. Magnolias Nursing & Convalescent Or., 428 So.2d at 257. The rule is the same for the petition filed by Ms. Cosby as trustee for her revocable trust. Multiple Florida courts have determined that a trustee is unable to appear pro se on behalf of a trust because it constitutes the unauthorized practice of law. Lavine v. JPMorgan Chase Bank, 226 So.3d 327 (Fla. 5th DCA 2017); Griner P. Rockridge Prop. Owner's Assoc., 59 So.3d 1143 (Fla. 2d DCA 2011); EHQF Trust P. S &A Capital Partners, Inc., 947 So.2d 606 (Fla. 4th DCA 2007). In EHQF Trust, the notice of appeal was filed by a trust and was not signed by an attorney licensed to practice law in the state of Florida. 947 So.2d at 606. The Fourth District cited precedent from other states to support its determination that a trustee cannot appear pro se on behalf of a trust. Id. A trustee represents the interests of others, so allowing a trustee to appear pro se would constitute the unauthorized practice law. Id. Because the trustee was not authorized to appear pro se, the court dismissed the appeal. Id. 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 5 of 7 Two other Florida appellate courts relied on the holding in EHQF Trust to reach the same conclusion. Lavine, 226 So.3d at 327; Griner, 59 So.3d at 1. In Lavine, the trustee of the revocable trust signed the notice of appeal for a final judgment of foreclosure. 226 So.3d at 327. The appellate court determined that because the trustee was not an attorney, he was unable to represent the trust because doing so constituted the unauthorized practice of law. Id. As a result, the appeal was dismissed. Id. Similarly, in Griner, the Second District Court dismissed an appeal where a trustee appeared pro se on behalf of a trust. 59 So.3d at 1. The Eleventh Circuit has addressed whether a trustee can act on behalf of a trust when filing documents in court. J.J. Bissell, Allentown, PA Trust v. Marchelos, 976 F.3d 1233 (11th Cit. 2020). In reaching its decision, the court noted that a trust is like a corporation in that it "can act only through agents, cannot appear pro se, and must be represented by counsel." Id. at 1235. The court determined that although the trustee was an attorney, he was disqualified from representing the trust. Id. at 1236. As a result, the trustee was in the same position as a nonlawyer trustee, and a nonlawyer trustee has no authority to represent a trust in court. Id. Ms. Cosby would appear to be similarly disqualified from representing her trust "pro se." (2) What are the legal consequences resulting from a violation of section 194.015? Section 194.015 prohibits the VAB attorney from "representing the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes." The statute, however, does not include within its language any specific remedy for a party that believes a violation has occurred. Based upon the plain language of the statute, Ms. Cosby is precluded from representing any property owner in VAB proceedings in Lee County and elsewhere in the state as long as she serves as VAB attorney. Because Ms. Cosby has violated section 194.015 by filing the three petitions in Lee County, the statute would require that she be disqualified from serving as counsel for the VAB. For that matter, the statute would require that she be disqualified from serving as counsel for any other value adjustment boards elsewhere in the state. Op. Att'y Gen. Fla. 2008-55 (2008). Whether Ms. Cosby should be disqualified from serving as counsel for the VAB is an issue within the purview of the VAB and/or the VAB Clerk. The property appraiser is not involved such matters. The more troublesome question is whether your office has any remedy under the statutes and administrative rules governing the VAB process. VAB members and special magistrates "shall recuse themselves from hearing a petition when they have a conflict of interest or the appearance of a conflict of interest." Fla. Admin. Code R. 12D-9.022(3) (2025). Either party may communicate a reasonable belief that a special magistrate does not hold the qualifications required for their position or communicate a reasonable belief that a VAB member or special magistrate should recuse himself or herself for bias, prejudice or conflict of interest. Fla. Admin. Code R. 12D-9.022 (2025). The basis for any such belief shall be included in the record or submitted to the VAB's counsel prior to the hearing. Id. The resolution to any request for recusal or disqualification shall be entered into the record. Id. No similar provisions exist whereby a party may request the recusal of the VAB attorney or, in a similar manner, where the VAB attorney can recuse himself or herself from involvement in the 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 6 of 7 VAB proceedings. The lack of any potential remedy by way of recusal makes sense in that section 194.015 and the administrative rules operate so as to theoretically prevent such conflicts of interest from occurring in the first instance. The pro se filing of a complaint or other legal pleading in circuit court on behalf of an LLC or a trust would be deemed a legal nullity. The quasi-judicial nature of the VAB process, however, allows anyone — including nonlawyers — to represent petitioners. Any argument that the three petitions filed by Ms. Cosby are a legal nullity and cannot be considered by the special magistrate, therefore, may not be sustained. Of course, these arguments would be forwarded by the special magistrate to the VAB attorney for counsel and advice. Again, such an event reflects the obvious conflict of interest resulting from Ms. Cosby's filing of petitions contesting the valuation of property in which she has an interest with a quasi-judicial body responsible for adjudicating the petition upon advice of its legal counsel, which is Ms. Cosby. Without any delineated remedy within the statutes or administrative rules, the property appraiser's only recourse would be to make an appropriate objection at the VAB hearings involving Ms. Cosby's petitions. Without question, Ms. Cosby cannot continue to serve as counsel for the VAB while filing petitions contesting the valuation of property and appearing on behalf of the property owners at the hearings before the special magistrates. Such conduct violates section 194.015 and Florida Administrative Code Rules 12D-9.008 and 9.009. Should you have any questions, please do not hesitate to contact my office. Very truly yours, ?4� Loren E. Levy LEL/gls Attachments 1828 Riggins Road I Tallahassee, Florida 323081 850.219.02201 www.levylawtax.com Page 7 of 7 [it PETITION TO THE VALUE ADJUSTMENT BOARD REQUEST FOR BEARING FLOR1011 Section 194.01-1, Florida Stalutiis 1,u 21r,-., lJz+1l OR-4ee R 11W Ftulu 120-19 CO2 1 .A.0 Dr i 1P.3 Page ILAi You have the right to an informal conference with the property appraiser. TM conference is not requi refs and does not change your filing due date- You can presr-mt fact. that support your cWim and 1he property apprslmi- can present facts that support the camecinesis of the assesarnenL To request a conlererroe, conlaol your courtly properly appraiser Far p❑rrah44 of homestead asseawnenl differencre, use the Polition la fl9e Value Adjus[MRril Board - Transfer of Homeslead Assetament Dtbfefence - Requezi for blearing Forth (DR496PORT). For deferral or penattiou, usa the Petition to the Value Adjustment Baird - Tax Deferral or Penalties - Request for Hearing Farrn (DR4860P). Forms are klrormatad, by referenne in Rule 12A-16-002 Flanda Admrnisualive Code- ! A' Z.! :� i iL li--j iF11J ' K yes€ 2O ale recOved8'9JVD9f2025 Petition A 2025-00920 iCaunty Lee Ta5 ;d PART 1. Taxpayer Informal$4n . _ — - --CHEAP __ Taxpayer name RENT LLC 'ficpre+sentaflve _ Mailing address 6211 SILVER AND LEWIS LN 'Peraet lO and 134424PW25030100 r 1626 EVAK, s AVE far 00UM FORT MYERS. FL 33%6 physical addfess or account f# Phone 941U"2521 JEmall COSBYL.AV @13MAILCOM The standard way to m GvNe lntcrmalipn Is try US mail. If possible, I prefer to receive irrferrnation by W email O fax. l am tiling this pulttrorl puffer the ge-tittari deadline- t have attached a a4dernerd of the runsona I filed We and any docurnants thal suppod, rn �Iaternnnt- ❑ } will not oftnd She hearing bul w+xdd like my v4d951w considkrw!d- (In this lrrsiance only, you must submit duplicate copk�s of your evidence to the talkie volusftZt hoard cl;A. Florida law akms the property appraiser to cross Jaxarnin& of otsjeet fo your evidence. its VAB or speciat rnaglsirate rOln will occur under the came statutory gueefines are ti you were prete ML } Type of Arvpeit}r 0 Res.14 to is [@ lrviM id and rrliscelweuus ❑ KIgh-water red%mge [] t rie, commie dal or moppet ❑ C� ❑ Res. st units [] Awl or dam use ❑ I a nt kJt, and a [� Su�rle may, equipnrv�t PART 2, treason for PeWon Coeds orte. If inure waa ors, file a separate WOon. [9 Real property value (check onu).RdeGrease Increase [1 Denial of axemption Sated OF enter type- �] DeNvi or rII;-ws irefion ]] Parenl+g WKWetlt redud]an ❑ Denial for late filing of exernptiart or ttassifltalIon Q PKWty was not subst ntia8yccrrJplete on January t (Iftude a date -stamped copy of appticalion.) ❑ Tat>'gLO pE!monatproperty value (Yau must have timely fled a [� d`y"iixpuvbme►Jl(a.19,3,1565(5i, F.S.)at change of return rrrctutred tsy s.193-052. {e-194- C34, F.S.)) ownBvship or con" (s.193-155{3). 593.1554(5), or ] Refund of taxes (of catastrophic event 193.1 ME(5), F-S.) ❑ Check here if Ws Is a jaifit petition. AttaO a list of units, parfiels, cw accounts wllh the properly apprerser's deterrninaticn that they are subalantlully alrnllar. {$- 194.011(3)(e). (11, end (9). F-S,) Fitter If1e time (In rrirnutes) you 0onk you need to presanl your case. Lw M heminps take 15 rt!atntJ4 . The VAB Js not bound by the re relstad bme. For strUN joint petitions for multiple uNla, Parsers, Or Srcesuntsr p(&Ma to t th-- needed far the entire group, My witnesses i r I will root be avaitabie to attend on speciftc dates. I have attached a 161 of dates. You have The right to ErAcharigs evidence vAlh the property appraiser. To initiate 111b exnhaq , you must submit yout evidence dirEcty to the property appraiser at teed 1S days before the hearing and make a written requesr far [he property appfaisar's evJdenee. At the hearing, you have the right to have veitnesses sworn. You have the right, regardless of whether you InWale the ewttenne oxcAia {fie, to receive from the property appmlisofa Copy at your property nhDord card nantalinbg inforrnatiw televanl to the cornputaiion of your current assessment, With confadentlal informnon redacted. When the property appraiser rerelves the petition, he Of she will either sere the property record Card Lo you or t1otlty you how to obtain kt online. Your petition will not be complete until you pay the firing fee- When the VAS hem reviewed and accepted it, they will assign a nurnbar, send you a tatifrrrnab on, and give a copy to the property appraiser. Unless Ilse person 11krig the petition is completing part 4. Me taxpayer must sign the petiilon in parl 3. Afxernattvely, the laxpayer's written authariaation or pDwer of attorney must aoDta pang the peGllk:in at the Urns of (ling with the signature of IN! person Filing the petillon in part 5 j s 194,011{3), F.Sj. Please oampkft one of ffm signatures below. Exhibit # 1 P UCM=pa1].1rr*ML 4tA06ev FL 11123 gage z of 3 o"[ete par! 3 if you afa fepresentirl$ yourself or if you a re a uthorizing a reprer ntative hared In part 5 to represent you withput abOfng a completed power of attorney or authonxaGon for representa lion to this form. Written aki t ftatilon from the taxp4yer is required for a=ess to canrklent;aI information from the property appraiser or lax E] I authorize the person I appoint In part 5 to have access to any wnfidenhal Informal! n relet+Fd to this petfficn. Under penaltles of pequry. I declare lhal I am the owner o l the property d"crited In this petition and lair f have rend this petition and the facts slated 41 it are true. CHEAP RENT LLC BY HOLLY COS BY - MANAGER CHEAP RENT LLC BY HOLLY C OSBY DRA39 -5 sigrr ire,t yw Pdnt flame Qate PART 4_ Emp!gyan, Agomay, rx_L parmM pt'C}f+essional smaawre Urnplele part 4 if you are the taxpayers or an affiliated eenUdy's employee or you we one of the fok wrq licensed repremntafives- I am (chack any box that oppAsay ❑ An emp$oyea of _ (taxppyer or an ahrGated entq)- ❑ A Florida Bar licensed attorney (Florida Sor number ). E] A Florida real eslale appraiser licensed under Chapter 475, Florida Statutes (Iicense number t. A Florida real estate broker licensed under Chapter 475. Florida Statute& (license numtrer A Florlda ctrtified public accountant tl nsed under C# iupter 473, Florida Slatutels (llcen se nurnber I understand that written authorization from the taxpayer rs required for access to confidential information from the property appraiser or tax uoilMibr. Under penaltie& of penury, I certify that I have aulhadzation In file this petitlon on the ♦iaxpayer's beheIt. and I declare that I am toe owner's authcuted representative for purposes of fillnD this petirtinrt and of becoming an agent for service of process under s 194.011(3p), Florida Statules, and that r have read lhfs petitian and the facts stated tti It are [rue. &gnfrlure, feptersentalive Print narnc date 'ARTS. Unlloansed Re part 5 if you are an aul;hofted represenbffWe not I!sled in part 4 above. E7 I am a compansated represnntative not acting sa one of the licensed repfesenlMives or employan listed kn part 4 above AND Ithack anel ❑ Attachad is a power of altorney lhai conforms to the requirements of fart II of Chapter 709, F,S,. executed with the taxpayees authorized signature OR E] the taXpayeT's aulhodzed signature Is in parr Uf thfa form, C] I am art uncompensated representative filing this petition AND (check crtiel [] the taxpayef's authorization is atlacht!d OR E] the Ioxpaker's authodZed sfgnature is to part 3 of this term. I understand that written authorlxatinn from tfie uaxpayar is required for access to Confidential Infonnadon from the property appraiser or tax coilactor. Under penall les of perjury. I deckare that I am the owrwr's aulhortzad repres.erttaiivi�r Tor pu rposes of filing Ihis peltgan and of bawming an agent for sefviae of txocess under s. f 94.Of 1(3)(h). Florida Statutes, and That t haVe mad thin pefitloa and the facts stated In iC are True. Blgnature, repres+entwive Print 4'rarne — - - bale Exhibit # 1 Received On: WV40- 3,14-00 flol INFORMATION FOR THE TAXPAYER Keep this information for your files- Do not return this page to the VAB clerk Informal Conference with Property Appraiser 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 assessment. To request a conference, contact your county property appraiser. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of Your evidence to the VAB clerk before the hearing - The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present - The information in this section will be used by the VAB clerk to contact you regarding this petition. PART 2. Petition Information and Hearing Provide the time you think you will need on page I. The VAB is not bound by the requested time. Exchange of Evidence Rule 12D-9.020(f)(a)-(c), F.A.C.: (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday. Sunday, or legal holiday. (b) A petitioner's noncompliance with paragraph (1)(a) does not affect the petitioner's right to receive a copy of the current property record card from the property appraiser as described in s. 194.032(2)(a), F.B. (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board OF special magistrate to exclude the petitioner's evidence - However, under s. 194,034(1)(h), F-S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, r'etrrllon DR-486 R- 11123 Page 3 of 3 investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection 0) of this rule and in paragraphs 12D- 9A25(4)(a) and (0, F.A.C. If you provide this evidence and make a written request for the property appraiser's evidence, the property appraiser must give you Ns or her evidence at least seven days before the hearing. At the hearing, you have the right to have witnesses swom- ADDITIONAL INFORMATION Required Partial Payment of Taxes (Section 194.014, F.S.) You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review), If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your fax bill or contact your tax collector to determine your delinquency date. You should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate's recommended derision is not a final decision of the VAB. A partial payment is not required only if the VAB makes a final decision on your petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. Value Appeals: For petitions on the value of property and portability, the payment must include: . All of the non -ad valorem assessments, and " A partial payment of at least 75 percent of the ad valorem taxes, . Less applicable discounts under s. 197.162, F,S. Other Assessment Appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include: All of the non -ad valorem assessments, and - The amount of the ad valorem taxes the taxpayer admits in good faith to owe, - Less applicable discounts under s. 197.162, F.S. Exhibit #1 Dates 1 WM not he able !o aileud: 011t1117026, 01102/W26, 01 ffi-i i}26,0tW2026, 01 OWM26, 0110f312026, 0114912Q26,0111212426, 01113l2f12G.0111412.025. O11ISM26.0111bP`�[ 6, 1=112025, ICY0:12.02.5, 1010i1 OIS. 1171{ nO25, IM71�(Y:5. IOAV2M5, 1M911025, JIVJI 207-5, 1b11312025, 101141202.', IW15r-025, NO61207-5. 10117/2025, 1012U(M-5, 1M1M25.1012212+i25, 1Un-V202.5. 1n12412,(} , 10127{2023, 1012SJ202_ . 10!29fZ 15, 1013012025, 10130015. 1110312D2.5,11104r=.1110512025, 11A36fM25, I IAYN2075, 111IWW2 +, i 1i11J2(MS,1111212025,111IN202i, 11110202.S. 111171 M, 11118=1. I IA9/2025. 1If-NVM5, 1112112M0 141241202S. 1lla5l20' , i1126=5, 111271200. 11(MO25, 12A)I=5, IZMVXM.12J0,VM25, 12 112MS. 121M202.5. 12J(W2025, 12Jq I2025, 1?11012 M, 12A M925, 12 J2025, 1?1L rM25, 1211tti1'2025,1212712025, 12J1812025, W1912023. I V2212025, 12/23=5, 1V2412025, 12W202.5, 121Z612025, 1?.i:9J",.025, 1?!.VY=.1243 WOW Exhibit # 1 2025 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT DOCUMENT# L05000066423 Entity Name: CHEAP RENT, LLC Current Principal Place of Business: 602-B CENTER ROAD FORT MYERS. FL 33907 Current Mailing Address: 602-B CENTER ROAD FORT MYERS, FL 33907 FEI Number: 65-0640818 Name and Address of Current Registered Agent: COSBY, HOLLY E. 602 CENTER ROAD FORT MYERS. FL 33907 US FILED Jan 06, 2025 Secretary of State 7697865269CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent or both, in the State of Florida. SIGNATURE: HOLLY E. COSBY 01/06/2025 Electronic Signature of Registered Agent Date Authorized Person(s) Detail Title MGR Name COSBY, HOLLY E Address 602-B CENTER ROAD City -State -Zip: FORT MYERS FL 33907 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: HOLLY E COSBY MANAGER 01/06/2025 Electronic Signature of Signing Authorized Person(s) Detail Date Exhibit #2 2026 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT DOCUMENT# L05000066423 Entity Name: CHEAP RENT, LLC Current Principal Place of Business: 602-B CENTER ROAD FORT MYERS. FL 33907 Current Mailing Address: 602-B CENTER ROAD FORT MYERS, FL 33907 FEI Number: 65-0640818 Name and Address of Current Registered Agent: COSBY, HOLLY E. 602 CENTER ROAD FORT MYERS. FL 33907 US FILED Jan 07, 2026 Secretary of State 5146269806CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent or both, in the State of Florida. SIGNATURE: HOLLY E. COSBY 01/07/2026 Electronic Signature of Registered Agent Authorized Person(s) Detail Title MGR Name COSBY, HOLLY E Address 602-B CENTER ROAD City -State -Zip: FORT MYERS FL 33907 Title AUTHORIZED AGENT Name COSBY, CHARLES J Address 602-B CENTER ROAD City -State -Zip: FORT MYERS FL 33907 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida statutes; and that my name appears above, or on an attachment with all other like empowered, SIGNATURE: HOLLY E COSBY MANAGER 01/07/2026 Electronic Signature of Signing Authorized Person(s) Detail Date Exhibit #3 �.•, 1;, g:00 Pt�I Fes; f�ti;,on ltlr DR-486 PETITION TO THE VALUE ADJUSTMENT BOARD Rule 1 D= s a0o2 e F.A.C. REQUEST FOR HEARING Elf. 11123 Section 194.011, Florida Statutes Pagel 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 correctriess 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 (DRAB6PORT). For deferral or penalties, use the Petition to the Value Adjustment Board — Tax Deferral or Penalties — Request for Hearing Form (DR-4860P). Forms are incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code. Petition # 2025-00921 7County Lee ITax year 2025 Date received0910912025 r PART 1, Taxpayer Information Taxpayer name ZALLY AND CHARLIE LLC Representative Mailing address 6211 SILVER AND LEWIS LN Parcel 1D and 024424110000000201 1596 N TAMIAMI for notices FORT MYERS, FL 33966 physical address or TRL TPP account # Phone 9416772521 Email COSBYLAW@GMAIL.COM The standard way to receive information is by US mail. If possible, I prefer to receive information by ® email ❑ fax. 1 am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. ❑ I will not attend the hearing but would like my evidence considered. (in this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Type of Property ❑ Res. 14 units ❑ IndustrW and misceliarieous ❑ High-water recharge ❑ Hfistow, commercial or nonprofit ® ❑ Res. 5+ units ❑ Agricultural or cla%lfied use ❑ Vacant lots and aoreage ❑ Business machinery, equpnent PART 2. Reason for Petition Check one. If more than one, file a separate petition. ❑x Real property value (check one):®decrease ❑increase ❑ Denial of exemption Select or enter type: ❑ Denial of classification ❑ Parent/grandparent reduction ❑ Denial for late Filing of exemption or classification ❑ 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), 193A554(5), or ❑ Refund of taxes for catastrophic event 193.1555(5), F.S.) ❑ Check here 0 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.) so Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire group. © My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses swom. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your properly record card containing information relevant to the computation of your current assessment, with oonfidential 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 unfit you pay the filing fee. When the VAS 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. Exhibit #4 i. . .It . '6'' .1 1 4 1 F ` bR-466 R- IIQ3 Ngm a or 3 to part 3 if you are representing your or if you are authedzing a repfesentalive KiAed In pail 5 to represent you attaching a completed power of attamey or authorizkon for repreSentatian to Mir, farm authonaation from the taxpayer is required (of access to oonfidenital Information from the property appraiser or toy U I authorize the parson I appoint in part 5 to bane access to any conffderitial information related to this peiFtkm Under penatties of perjury, I dedare that I am the a"r of the property described in this pelition and that I have Head this petition and the facts rfted in It acre Irue- ZALLY AND CHARLIE LLC BY HOLLY COSBY - MANAGER SLY AND CHAR LIE LLD BY HOLLY 09109/2025 Stgnatum, tastoayer Print name Dote ampleta part 4 H you are the taxpayers or an n'147reaentatives- I am lcheck any box that Applies): Q An ern*yee of or you are one (taxpayer nt an aFfilhated enmity ). ❑ A Florida bar Wconsed atiom" (Florida Bar nurimper j. ❑ A Fiends real estate appraiser lkwrwed under Cltepte'r 475, Florida Stakfts (11cen1Ea nurrmber _ t. ❑ A Florida real esiale broker licensed under Chapter 476, Florida Slatutes (license number ❑ A Florida cartified puLft accoun Cant Ila.ensed under Chapter 473, (Ronda Stames (Iloense number ^ _ -1. I understand that wrftten authorizetron horn the taxpayer Is required far access to confldexiifal Informaian frurn the property appraiser or tax colkmtor. Under perkaltie's of perjury, i cerlify "I I have authorfaatbn to file this pWtion on the lexpayer's behall, and I decfwe [het I am thv awryerrs auf razed reprtwntAve for purpose* of filing thN petition and of beoDrning an agent for service of prcw s under s, 1914.011{3Xh), Fkxtda SWMas. and that I hive red this pelilion and the Fads stafad in It are true. Signature, WresergWlive Punt name bile Complete part 5 9you we an aulhcxked representative not Iis.Ced In pail 4 above. ❑ I am a nompensated iepr entali not aotirmy as one of the ilpensed representatives or emplrxyeem Wed in part 4 nwve AND (check cm) © Attached fs a pbvrer of atiamey that oonfnrms In Me "ulraments of Part II of Chapter 709, F.S., exiieuted wffh thin taxpayee5 autf crizr.d signature OR 0 the taxpayer's authorized signature is in part 3 nl this forzn. ] I am an uneomp'enaaled represantalive filing this petition ANO (check site) ] the taxpayer's authorization is attached OR ❑ the taxpay er's auMpr$ed signature Is h pad 3 of Ihls form I understand that wmitten autkwrizstlon from the taxpayer ee required for access to confldenfial information frarri the property appraiser or lax collector. Under penaltiirs of perjury, I declare loaf I am the owner's aothcrkwd repre'aentaiive for purposes of firing this petition and of be=n+ng an agent for service of process under s- 1!)4-Di I (3X0), Florida Statutes- and that I have read this petition and the facts stated in It are true - Signature, repreaenrnUva Print name [Into Exhibit #4 INFORMATION FOR THE TAXPAYER Keep this infofrnaWn for your files- Do not return Ihis page to the VAB Clerk Informal Conference with Property Appraism You have the right to art informal omference with thu prop" appraiser. This wrlference 15 not required and does not change your Ming due bate- You oars present facts that suppoit your cLalm amid the property appl-asw can present (Has d%at support the assessment. To request a confarenoe, cofttect your musty property appraiser. PART I. Taxpayer Intoimalion ifyou will not a ft"d the hung bul woatd like yow evidence considered, you must submit Iwo copies of your avi�deriw to the VAB deck before the hearing. The property appralser may fespond or obiect to your evidanoe. The ruling will occur under tha some statutory guidelines as if you were pnesenL The i rifornratiori in this section will be used lay the VAB oterk to contact you feWrding this eeCEtion. PART 2. Pelition Informathm and Hearing Provide the tirne you think you will need on page i- The VAB is riot bound by Me requesled Urne. Exchange of Evidence Rule 121N9.020(1)(B}tcl+ F A-C,- j1)(a)l- At least 15 days ryelore a petition hearing. the petitioner shell provide to the properly appraiser a 11$t of evidence to be presented at the (rearing. a summary of evideAoe to hi± presented by witnesses, and cioples of all docurnentallon to be pfesen[ed al the hearing. 2. To calrolate lher fifteen (15) days, the petllioner shall use calendar days and shall not incli ide the day of the hearing in tYta calculation, and shall count backyvwds k mi the flay of the hearing. The IsM day of the pertad shall be Included unless It is a Satutday, Sunday, ar fapl holiday, in which everd the period "ll run 4tngl ft end of the next 9mrAotrs day lhat is neither a Saturday, Sunday, or legal holiday, (b) A petwners noncompHartae wflh paragraph (1)(a) sloes nut afirect the pelitioners tight to receive a mpy of the current property record Cant from the property appraiser as descrilbe4 Ir1 s. 194.032(2)(a), F-S. (c) A potiwees noncompliance with paragraph (1 Xa) does not sulhorlze a vaIua adjustmeni board or special mag Isi ate to exclude the pelitioners evidence However, utider s, 194,034(1)(h). F.S„ if this property app4rser asks In wrfdng for speclfrc evkr once before 1# a hearirg lr't Connealon v41h a filed petittoft, and the patilloner has 1hlis avtdence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evrdemr a ranriot ba presented by The pethoner or accepted for cortsiderativn Gy the board or special magisbate. Reasonableness shall be deterrr red ay whether lha material can lee reviewed, W Page 1 tf � invesligaLed. and responded io or rebutled in VW time (Faroe remaining before the tiearing, These requirernerrts are more speczkficaliy described in subsection (6) of this rule and irl parag{aphs 12D- 9-025(4)(a) and ft F,A,C. If you provide this evidence and make a written request for the proPady appraiszr+s avtoenw, the property appraiser must give you his or her evidence at least seven days before the hearing. At the Rearing. You have the nghf to have witnesses $+rorrl. F'1111ttle UA3.11 :]i,-l<1101i Required Partial Payment of Taxes (Section 194.014, K5.) You are required to make a part l Nyrnem of taxes if ymr have id VAB peftn pwAirtg on ur attar the payment delinquency date normally Apr11 1, rollowfng the assessment year under review). if the required partial payment Is not made before the detinquemy data. the VAB will deny your petition- Trio last day to make a partial payment before Me delli-quency date is generally Meroh 31- Review your tax blll or contact your tax coltedar to determine your del in4uercy date - You should toe aware that ever, tf a special tnagt5trata's reMmrrianded docslon has been issued, a parMl payment is still req4lre0 before the dellocIvency c#ate. A speciiah rnaglslrate's recommended dedshan i5 T'KX a final ftciision of the VAB. A partial payment is not regtilred only 0 9w VAS makes a finat dedsinn an your petition Wore April 1. The payment arrmaa m dept nos on the type of pett#i flied on the property. The partial payment requirem8nts are sumrriwked below. Value Appeals: For petitlor�s on the value of property ano portability. the payment must OdLjdo: All of the non -ad valorem assemments, and A partial paymefrt of at least T5 percent of the ad valorem tames, • Lass applicst%e alswunts undiws. 197,162, F.s- Other Assessment Appeals, For petitions on Uze danlal of a rtassif'GB60F1 or cxerrtpdan, or based ors an argumir nt Thal the property waS not substantlally complete on .lanuary 1, the payment must Include; . All rat the nary -ad valarem assessments, and a The amuTit of the " vaverri taxes the taxpayer admits In good Faith to owe, . Less applicable discounts under s. 107.162. F., Exhibit #4 r ;'#IIflT6 KU-2rMM 4024 Dazes I will not be able to attend: 9110 t12026. 0191212026,11VD512026, 0IAXI2026, 01107# 26. 01108=6, 01A19f2026, 0111V2026, 01f 131 OM 01f1412026, 01115rM6,01f16=6. IWO112025, ]OA)212025.1010512025, )WO60W. tOMI 5. IOM 5. tOA)9=25, 1WICN7 5. 111113I 25, W14M25, ]UJ1512025, W16M 5, Ib1i7121} 5. I012p12p , tW2112025,1017.2f2 5,10f 312025, 1012612(o, i0127M25, i012g12025, 10129=25, ICY3012.025, 10131l202S, 1110312f , t 1f04fAA5, I I M7-5, i If061202.5, 11MIMS, t 1f10f2035,11f1112025,11f 12n0", 111131202-1. 11.1125. 1 lli7W25, 11118f202i,11119fW25, 1112M025, 11)?11A(#-'5, 111241=3. 11M51202.5, 1 1126M25, 11f W2075, 1 IPW025, 17J01MV5, 6210212025,12JD312025, 12104J2025, 1=5=1, 17YOW2025,12 }12025, 1211012025, 13f1112.025, 1211212025, 1V1SWM W16121)2S, 12117121YM 12 I"- 25, Qf1 MP.5, 1=2l2W.12f23120.5. t2M2025. 1281=5 Exhibit #4 2025 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT DOCUMENT# L11000058728 Entity Name: ZALLY AND CHARLIE LLC Current Principal Place of Business: 602 CENTER RD FORT MYERS. FL 33907 Current Mailing Address: 602 CENTER RD FORT MYERS, FL 33907 FEI Number: 45-2319984 Name and Address of Current Registered Agent: COSBY, HOLLY 602 CENTER RD FORT MYERS. FL 33907 US FILED Jan 06, 2025 Secretary of State 1912022929CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Authorized Person(s) Detail Title MANAGER Name COSBY, HOLLY E Address 602 CENTER RD City -State -Zip: FT MYERS FL 33907 Title MANAGER Name COSBY, CHARLIE R III Address 602 CENTER RD City -State -Zip: FORT MYERS FL 33907 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida statutes; and that my name appears above, or on an attachment with all other like empowered, SIGNATURE: HOLLY E COSBY MANAGER 01/06/2025 Electronic Signature of Signing Authorized Person(s) Detail Date Exhibit #5 2026 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT DOCUMENT# L11000058728 Entity Name: ZALLY AND CHARLIE LLC Current Principal Place of Business: 602 CENTER RD FORT MYERS, FL 33907 Current Mailing Address: 602 CENTER RD FORT MYERS, FL 33907 FEI Number: 45-2319984 Name and Address of Current Registered Agent: COSBY, HOLLY 602 CENTER RD FORT MYERS, FL 33907 US FILED Jan 07, 2026 Secretary of State 6836893350CC Certificate of Status Desired: No The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Authorized Person(s) Detail : Title MANAGER Name COSBY, HOLLY E Address 602 CENTER RD City -State -Zip: FT MYERS FL 33907 Title AUTHORIZED AGENT Name COSBY, CHARLES J Address 602 CENTER RD City -State -Zip: FORT MYERS FL 33907 Title MANAGER Name COSBY, CHARLIE R III Address 602 CENTER RD City -State -Zip: FORT MYERS FL 33907 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: HOLLY E COSBY MANAGER 01/07/2026 Electronic Signature of Signing Authorized Person(s) Detail Date Exhibit #6 ReceN,p_a On 3,W2025114.0113 PC,S P+91lllOn )"iik)n No: =''- "-1?g922 DR-486 PETITION TO THE VALUE ADJUSTMENT BOARD Rule o-1s oat REQUEST FOR HEARING F.A.C. Eft. 11123 FLORIDA Section 194.011, Florida Statutes Page 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-4$6PORT). 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 # 2025-00922 County Lee Fax year 2025 Date received09/0912025 PART 1. Taxpayer Information Taxpayer name COSBY HOLLY TR Representative Mailing address 6211 SILVER AND LEWIS LN Parcel ID and 18452500000039040 / 6211 SILVER AND for notices FORT MYERS, FL 33966 physical address or LEWIS LN TPP account # Phone 9416772521 Email COSBYLAW@GMAILCOM The standard way to receive information is by US mail. If possible, I prefer to receive information by ® email ❑ fax. ❑ I am filing this petition after the petition deadline_ I have attached a statement of the reasons I filed late and any documents that support my statement. ❑ f 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 crass 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 ® Res. 1-4 units 0 Industrial and miscellaneous ❑ HV water recharge ❑ Histow, commercial or nonprofit ❑ CornmercW ❑ Res. 5+ units ❑ Agricultural or classified use ❑ Vacant lots and acreage ❑ Business machnery, equipment PART 2. Reason for Petition Check one. If more than one, file a separate petition. ❑X Real property value (check one):❑decrease ®increase ❑ Denial of exemption Select or enter type: ❑ Denial of classification ❑ Parentlgrarxtparentreduction ❑ Denial for late filing of exemption or classification ❑ Property was rxatsubstantially complete on January 1 (Include a date -stamped copy of application.) ❑ Tangible personal property value (You must have timely filed a ❑ Qua6tying improvement (s-193.1555(5), F.S.) or change of return required by s.193.052. (s.194-034, F.&)) awnefship or control (s.193.155(3), 193.1554(5), or ❑ Refund of taxes for catastrophic event 193.1555(5), F.S.) ❑ Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser's determination that they are substantially similar. (s. 194,011(3)(e), (f), and (g), F.S.) sa 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. 0 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. Exhibit #7 OR-�8rr R. I V23 Playe2d3 PART 3, Taxpayer Signature Complete part 3 # you are representing yourself or if you are authorizing a representative listed in parl 6 to represent you wilhoui attaching a completed power of attamey or authorizati for representalfon to this form. Written authorization from the taxpayer is required for access to confidential infai-mation from the proPB4 appraiser or tax col lector. C) I authorize the person I appoint in part 5 to have access la any contidertlial information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in Ihis pelliion aPd [Fiat i have read #his on and the facts stated in It are lrue. HOLLY E CCOSBY HOLLY E COS13Y 09AD9120n Slgtratuxa. Iaxpayar Print name Dflte PART 4. Ernpicryee. Attorney, or Licensed Pro?essiorlel Signature Cw mplete part 4 if you are the taxpayees or an affiliated entity's employee or you are one Df the folluy4rig licensed representatives. am (check any box that applies): C] An employee of (taxpayet or an aftated emit ). ] A Porida Bar licensed attorney �Florids tsar number j- �] A Florida ma e15tate appraiser licensed under Chapter 475. Plorlda Statutes (tfcense number . A Florida real estate broker licensed under Cflapter 475, F1Drida SlaMes (license numbef ]. A FWda certified public act;iyuntant #ioensed under Chapter 473r Florida Statutes jlicense number j. understand that written authorrzation from the taxpayer is requimd ror access to confidentia.1 information from The properly appraiser or tax collector. Under pen Wes ad perjury, i certify that I have authorization to file this petition on the laxpayer's behalf, and i declare that r am the owner's authorized representative for purposes of fiPng this PeVffion and of becoming are agent for service of process under s. 194,011(3)(h), Florida Siattdes, and that t have read this petition and the facts stated In }l are Due- Sianou", 1'ep Mta"" Print name Datia PART 5. Unilcensed Fie menteeve Signature Complete part 5 If you are an authorized represenfaiive not listed in part 4 above. [a I am a compensated representative not acting as one of the licensed representatives or employees lisled In part 4 above AND (shed one} ❑ Attarhed is a power of attorney that aanfarms to the requirements of Bart 11 of Chapter 709, F.S., executed with the taxpayees authorized signature OR [] the taxpayer's eulhorized signature is in part 3 of this torm- C1 I am an uncompensated represerAalive filing This petition AND (chuck arle) El the taxpayer's authorization is aliached OR ❑ the iaxpayer's authorized signature is In part 3 of this form. understand that written aulhoriza#ion Prom the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury. I declare that i aril the owner's aulhorized representative fir purposes of filing this petition and of beoorning an agent for service of process finder s- 194-011(3)(h). Porida Statutes, aGd that l have read this petition and the facts sialad in it are true. §ignatat-e, representative Print name Fate Exhibit #7 Remved Can: 9191F025 3,14 :00 P kI INFORMATION FOR THE TAXPAYER Keep this information for your files. ❑o not return this page to the VAB cleric. Informal Conference with Property Appraiser 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 assessment_ To request a conference, contact your county property appraiser. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB derk before the hearing. The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. The information in this section will be used by the VAS clerk to contact you regarding this petition. PART 2. Petition Information and Hearin Provide the time you think you will need on page 1. The VAB is not bound by the requested time. Exchange of Evidence Rule 12D-9.020(1)(a)-(c), F.A_C._ (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a fist of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. (b) A petitioner's noncompliance with paragraph (1)(a) does not affect the petitioners right to receive a copy of the current property record card from the property appraiser as described in s. 194.032(2)(a), F.S. (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under s. 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed. Petl;ior- No '10922 DR-486 R. 11123 Page 3 of 3 investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8) of this rule and in paragraphs 1213- 9.025(4)(a) and (f), F.A.G_ If you provide this evidence and make a written request for the property appraiser's evidence, the property appraiser must give you his or her evidence at least seven days before the hearing. At the hearing, you have the right to have witnesses sworn. ADDITIONAL INFORMATION Required Partial Payment of Taxes (Section 194.014, F.S.) You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date_ You should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate's recommended decision is not a final decision of the VAB. A partial payment is not required only if the VAB makes a final decision on your petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. Value Appeals: For petitions on the value of property and portability, the payment must include: " All of the non -ad valorem assessments, and • A partial payment of at least 75 percent of the ad valorem taxes, * Less applicable discounts under s. 197.162, F.S. Other Assessment Appeals; For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include: . All of the non -ad valorem assessments, and • The amount of the ad valorem taxes the taxpayer admits in good faith to owe, • Less applicable discounts under s. 197.162, F.S. Exhibit #7 i1 W ! wili not be able to ElUtud: 011{1112026. OIAWN126, 0l1(1.121 Z6, 01 4W026. U1A17/7026, ()1/09=26,O1It1{)!21)2 , 01112l2,[12b, 01/ 1312026, 0111412026, 01115l2D26,01Ii6/2026, 1010112025, 1410=25, 1014312025, JOMW2025, WAV12025, iM81202.5, IOAN/2025,10110/2025. 101131"Z 5. 1011V2025, 10115/2025. 101161202.5, 10/1712025i 1012WO25, lr#211202.S,101220125, 10/2312025.1U 41ZO S, I0/27AD25.1MOM, 101291M5,10/30/2i125, 1 W3 $ =25, 111031207 5, 11l0412025, 1110512025, 11/0612025. 1110712025. 1 i1M025, 11111/2025. 11112rM5, i 11131202.5, # 1114l2025,1 1117=5, 11118/2025, 11/191202.5, i 11?l W25, 111-11 25, 11/24/2025. 1112512025. II12612M. 111271202-% 1IJ28 02.5, 1211}11202.4, 1M2=25. 12*31202.5, 121i1412OZ5. 12J051202-';, 12A18=.S. 1210120 5, 1VI=025, IV1112025, 1211212025, 12J1512025. tV1612025, 12J171202.5, t2J18/202s+ M19J2025, 12122121 2S+ 12123/M25, 12124P.025, 121251202.5. 1212W2025, 121291202.5. 1ZAt IZ{?25. 1V31/2025 Exhibit #7 Kevin C. Karnes, Lee County Clerk of the Circuit Court & Comptroller 1NSTR# 2024000335904, DocType D, Pages 5, Recorded 12/13/2024 at 10:12 AM, DeputyClerk CDOUGLAS Rec Fees: S44.00 Deed Doc: $0.70 ERECORD Return to: Lowell Schoenfeld Green Schoenfeld & Kyle LLP 1380 Royal Palm Square Blvd. Fort Myers, Florida 33919 This Instrument Prepared By: Lowell Schoenfeld Green Schoenfeld & Kyle LLP 1380 Royal Palm Square Blvd. Fort Myers, Florida 33919 Parcel l.D.#:18-45-25-00-00003,9040 WARRANTY DEED THIS DEED is made on A -ttto `1 z r 1) , 2024, between Holly E. Cosby (the "Grantor"), joined by her husband, Charlie R. Cosby, (a/k/a) Charles R. Cosby, III, whose address is 6211 Silver and Lewis Lane, Fort Myers, FL 33966, and Holly E. Cosby, or her successor(s), as Trustee(collectively, the "Trustee") o the Holl E. Cosby Revocablc Trust (the "Trust") created under Trust Agreement dated J ir, 2024 (the "Trust Agreement"), whose address is 6211 Silver and Lewis Lane, Fort Myers, FL 33966. Evidence of the Trustee's death shall consist of a certified copy of the death certificate. Evidence of the Trustee's disability shall consist of a certificate of two (2) licensed physicians establishing that the Trustee is incapable of performing the duties of Trustee of the aforesaid Trust Agreement. Evidence of the Trustee's resignation shall consist of a resignation, duly executed and acknowledged. WITNES SE1'H, that the Grantor, for and in consideration of the sum of Ten Dollars ($10.00) and other good and valuable consideration in hand paid by the Trustee, the receipt whereof is hereby acknowledged, does hereby grant, bargain, sell and transfer unto the Trustee, those lands described as follows: See EXHIBIT A Site Address: 6211 Silver and Lewis Lane, Fort Myers, FL 33966 SUBJECT TO easements, restrictions and reservations of record. TOGETHER with all the tenements, hereditaments, and appurtenances thereto belonging or in anywise appertaining. 01020045.DOCX/i Exhibit #8 INSTR# 2024000335904 Page Number: 2 of 5 THIS DEED HAS BEEN PREPARED WITHOUT BENEFIT OF SURVEY OR TITLE EXAMINATION. TO HAVE AND TO HOLD the Property in fee simple upon the trusts and for the uses and purposes herein and the Trust Agreement. AND the Grantor hereby covenants with said Trustee that the Grantor is lawfully seized of said land in fee simple; that the Grantor has good right and lawful authority to sell and convey said land, and hereby warrants, the title to said land and will defend the same against the lawful claims of all persons whomsoever; and that said land is free of all encumbrances, except any outstanding taxes. TOGETHER WITH full power and authority to improve, subdivide, protect, conserve, sell, lease, encumber or otherwise manage and dispose of the Property or any part thereof pursuant to Florida Statutes Section 689.071, as the same may be amended. Any contract, obligation or indebtedness incurred or entered into by the Trustee in connection with the Property shall be as a Trustee of an express trust and not individually and the Trustee shall have no obligation whatsoever with respect to any such contract, obligation or indebtedness except only so far as the Property in the actual possession ofthe Trustee shall be applicable for the payment and discharge thereof; and it shall be expressly understood that any representations, warranties, covenants, undertakings and agreements of the Trustee are nevertheless made and intended not as personal representations, warranties, covenants, undertakings and agreements by the Trustee or for the purpose or with the intention of binding the Trustee personally, but are made and intended for the purpose of binding only the Property specifically described herein, and that no personal liability or personal responsibility is assumed by nor shall at any time be asserted or enforceable against the Trustee individually on account of any instrument executed by or on account of any representation, warranty, covenant, undertaking or agreement of the Trustee, either expressed or implied, all such personal liability, if any, being expressly waived and released and all persons and entities whomsoever and whatsoever shall be charged with notice of this condition from the date of the filing for record of this Deed. In no case shall any party dealing with the Trustee in relation to the Property, or to whom the Property or any part thereof shall be conveyed, contracted to be sold, leased or mortgaged by the Trustee, be obliged to see to the application of any purchase money, rent or money borrowed or advanced on the Property, or be obliged to see that the terms of the Trust Agreement have been complied with, or be obliged to inquire into the necessity or expediency of any act of the Trustee, or be obliged or privileged to inquire into any of the terms of the Trust Agreement; and every deed, trust deed, mortgage, lease or other instrument executed by the Trustee in relation to the Property shall be conclusive evidence oiozaoassmcx/i 2 Exhibit #8 INSTR# 2024000335904 Page Number: 3 of 5 in favor of every person relying upon or claiming under any such conveyance, lease or other instrument, (a) that at the time of the delivery thereof the trust created by this Deed and the Trust Agreement was in full force and effect, (b) that such conveyance or other instrument was executed in accordance with the terms, conditions and limitations contained in this Deed and the Trust Agreement or in some amendment thereof and binding upon all beneficiaries thereunder, (c) that the Trustee was duly authorized and empowered to execute and deliver every such deed, trust deed, lease, mortgage or other instrument and (d) if the conveyance is made to a successor or successors in trust, that such are fully vested with all the title, estate, rights, powers, authorities, duties and obligations of any predecessor in trust. Notwithstanding anything contained herein to the contrary, each Grantor reserved in the Trust Agreement the right to reside upon the Property placed in the Trust as his or her permanent residence during his or her lifetime, it being his or her intention to retain the requisite beneficial interest and possessory right in and to the Property to comply with Florida Statutes Section 196.041, as the same may be amended from time to time, such that said beneficial interest and possessory right constitute in all respects "equitable title to real estate" as that term is used in Section 6, Article VII of the Constitution of the State of Florida. IN WITNESS WHEREOF, each Grantor has hereunto set hand and seal on the day and year above written. Witnesseth: Y/ Lowell S_ Schoenfeld Printed Name 1380 Royal Palm Square Blvd. Fort Myers, Florida 33919 tness ignature S6 a-ff A/ Printed Name 1380 Royal Palm Square Blvd. Fort Myers, Florida 33919 0102SM5AOOVI C*I-A�� Holly E. Cosby, Grantor 6211 Silver and Lewis Lane Fort Myers, FL 33966 44-- Charlie R. Cosby 6211 Silver and Lewis bane Fort Myers, FL 33966 Exhibit #8 INSTR# 2024000335904 Pap Numbcr: 4 of 5 STATE OF FLORIDA COUNTY OF LEE The foregoing instrument was acknowledged before me by means of ❑ physical presence or ❑ online notarization, on DO,.Cpj'142-, 2024, by Holly E. C sby, the Grantor, and husband Charlie R. Cosby, ❑ who are personally known to me or who have each produced a driver's license or as Identification. CjjCAROss Bu 17 s:Ntoy os, zozs " otary Public 0102e04svocx/1 4 Exhibit #8 INSTR# 2024000335904 Page Number: 5 of 5 EXHIBIT A Le al Descri tion AS PRA7U*4-C or aWAS' F"rAYVCVWNQ AM (OV N &OOK 1695 PRAGE JW27J t"A T -P.af'r Of' WE` " r,,2 4W YkE AFW tk' 7)-IE !;W 7. of t3r s7rcMW ra TOM"--4WJ- 4-S SOUhW, MAIvy --0 EAsr, ICE CC)V "f71", PZ-O'MIDA, LYING' jrA-Sr Cif" T.H-- i-04LGWNIC OESC RIOC ? 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SUISLICC r rC' 'A C r.F 7"A T AfA r 7RE REVE.4.LE0 G y .AN ACCF.ARA7S AVOUNOARY '3YJRWY 0102804S.DOCX/1 5 Exhibit #8 AGREEMENT FOR LEGAL SERVICES This Agreement is made this 13th day of August, 2025, between the Lee County Value Adjustment Board, Post Office Box 2469, Fort Myers, Florida 33902-0398, (hereinafter referred to as "VAB"); and Law Office of Holly E. Cosby, P.A., 602 Center Road, Fort Myers, FL 33907, (hereinafter referred to as "Attorney"). In consideration of the mutual promises and covenants herein, the parties agree as follows: 1. ATTORNEY'S DUTIES The Attorney will be employed by VAB as the Attorney representing the Lee County Value Adjustment Board. The Attorney will become familiar with the Florida Statutes concerning the VAB and any Florida Administrative Code or cases necessary in providing legal representation to the VAB. The Attorney shall report directly to the VAB and provide the VAB with legal advice on all matters necessary to protect its interest in performing VAB duties and responsibilities as prescribed by the Florida Statutes and the Florida Administrative Code. 2. ETHICS OF ATTORNEY The Attorney will abide and perform all duties in accordance with the ethics of the profession in all federal, state, and municipal laws, regulations and ordinances relating to the practice of law. 3. COMPENSATION In consideration for the services rendered by the Attorney under this Agreement, the Attorney will receive a fee of Fifty Thousand Dollars ($50,000.00) per year (July 1 thru June 30). payable monthly, in arrears, in equal monthly installments. Attorney may not request an increase in the consideration set forth in this Paragraph 3 for a period of two (2) years. 4. CONFLICTS In the event of a potential conflict of interest the Attorney must expose such potential conflict to the VAB Clerk and the Minutes Department. In the event that Attorney is able to resolve a conflict, and perform Attorney's duties.as set forth herein without bias, Attorney shall be permitted to proceed pursuant to this Agreement without further delay. In the event that Attorney is unable to perform Attorney's duties as set forth herein without bias, Attorney shall secure alternate legal representation from another attorney or law firm, licensed and in good standing with The Florida Bar, to provide appropriate legal representation to the VAB during the period or event of conflict. Prior to any VAB action the Attorney must provide the VAB written notice (to the Clerk to the Value Adjustment Board and the Minutes Department, via U.S.P.S. Regular Mail, to PO Box 2469, Fort Myers Florida, 33902-2469 or via email, to VAB Administration and Clerk's Office County Records Services Manager) of a potential conflict of interest, the resolution of such conflict of interest, and if an alternate attorney is needed, Attorney shall include the name of the attorney or 1 law firm that will be providing legal representation to the VAB during the period or event of conflict. The VAB will be responsible for providing compensation to cover the cost of alternate legal services during the period of conflict at a rate not to exceed Attorney's hourly rate as set forth in Paragraph 9 herein. The Attorney is prohibited by Fla. Stat. Chapter 194 from representing any of the following parties in any administrative or judicial review of property taxes: A. The Property Appraiser's Office B. The Tax Collector's Office C. Any taxing authority (including cities and counties); or D. Any property owner. In the event of a conflict of interest, even though the Attorney will have secured alternate legal representation of the VAB as set forth above, the Attorney, including any partner, member or employee of the Attorney, cannot represent an applicant appearing before the VAB. This prohibition cannot be waived by the VAB. 5. LICENSE AND INSURANCE The Attorney will continue to maintain Professional Errors and Omissions Insurance in the amounts of $200,000.00 single limit and $600,000.00 aggregate limit ("Required Insurance"). The Attorney will maintain a valid and active license to practice law in the State of Florida, and agrees to immediately provide proof of the same upon written request by the VAB. 6. TERMS The term of this Agreement shall begin on August 13, 2025, shall apply retroactively from July 1, 2025, and shall continue until modified or terminated in writing by either the Attorney or the VAB. 7. RECORDS The Attorney will be responsible for keeping accurate records of the matters handled by the Attorney. All records will be maintained in accordance with Florida Public Records Law and the Florida Department of State Division of Library and Information Services. 8. RELATIONSHIP WITH THE PARTIES The relationship created herein is not an employer/employee relationship. The Attorney is an independent contractor in charge of the manner and method of performing the work on behalf of the VAB. The Attorney has no authority to represent Lee County, the Lee County Board of Education, or any individual VAB Special Magistrate, and is hired solely to represent said VAB. 9. SCOPE OF REPRESENTATION The Attorney is required to present and provide legal counsel at all meetings of the VAB through the term of this contract. The Attorney is to provide necessary and adequate representation to the VAB at all times during the term of this Agreement, whether in attendance at meetings or hearings before the VAB or otherwise. The Attorney may not commence litigation on behalf of the VAB unless requested to do so by the VAB. Attorney agrees that Attorney shall commit the necessary time required to the VAB in any VAB year, which for purposes of this Agreement shall begin July 1 and end June 30. The Compensation as set forth in Paragraph 3 of this Agreement shall compensate Attorney for the following regular VAB attorney and VAB designee functions: A. any and all good cause determinations for late filed petitions, rescheduled hearings and hearing attendance, B. recommendation worksheet reviews in order to ensure statutory and rule compliance, C. advise the VAB with regards to the portions of the Florida Statutes and the Florida Administrative Code which govern Florida value adjustment boards, D. attendance at all VAB meetings, E. review, draft and- modify all local procedures, local forms, VAB contracts and notices sent to parties, and F. any other designated legal function of the VAB, including the duties set forth in Section 12D-9.009, F.A.C. Compensation, as set forth in Paragraph 3 of this Agreement, shall not include any VAB matters which require litigation. In the event that the VAB becomes a party defendant to any civil suit, or in the event that the VAB requests that litigation be initiated on behalf of the VAB, Attorney shall represent the VAB to the extent that such representation does not exceed Attorney's competency level, and Attorney shall be compensated for any such litigation at a rate of Three Hundred and no/100 Dollars ($300.00) per hour. Additionally, Attorney shall be compensated for reasonable expenses incurred for all matters litigated, which shall be invoiced in a detailed manner, and shall be payable monthly, in arrears. Notwithstanding the foregoing, in the event that any litigated matter requires representation which exceeds Attorney's competency level, Attorney shall be responsible for securing alternate legal representation for any such matter, and the VAB shall be responsible for any and all reasonable legal fees and costs from such alternate legal counsel. Additionally, in the event that Attorney secures alternate legal representation for any litigated matter which exceeds Attorney's competency level, Attorney shall assist such alternate attorney when Attorney is competent to assist, and such assistance shall be a designated legal function of the VAB as set forth in Section 9(f) of this Agreement. 10. TERMINATION The VAB has the right to terminate, decrease, or suspend the Attorney's services hereunder at any time with or without cause. In the event of termination or suspension, the Attorney will be compensated for all services performed and reasonable expenses incurred prior to the effective date of the termination or suspension. In the event of a decrease in said services, the parties may negotiate a reasonable adjustment in compensation hereunder. 11. NOTICE Any notice required to be given under the Agreement will be sufficient, if in writing, sent by 3 United States mail to the Attorney's business address stated herein, except as provided in Paragraph 4. 12: PUBLIC RECORDS A. IF ATTORNEY HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ATTORNEY'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, ATTORNEY SHALL CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT 239-533-2328, INFOVAB@LEECLERK.ORG and/or THE LEE COUNTY VALUE ADJUSTMENT BOARD AT P.O. Box 2469, Fort Myers Florida, 33902-2469. B. Attorney must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB's custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Attorney does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Attorney or keep and maintain public records required by the VAB to perform the contracted services. If Attorney transfers all public records to the VAB upon completion of this Agreement, Attorney shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Attorney keeps and maintains public records upon completion of this Agreement, Attorney shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB's custodian of public records, in a format that is compatible with the information technology systems of the VAB. C. A request to inspect or copy public records relating to VAB's contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Attorney of the request, and Attorney must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. D. If Attorney does not comply with the VAB's request for records, the VAB shall enforce this Agreement provisions in accordance with this Agreement, and in the event that Attorney fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 13. MISCELLANEOUS Amendments: No amendment or variation of the terms or conditions of this Agreement will be valid unless in writing and signed by both parties. 4 AssignabiRy: The Attomoy's rights and obligations under fts Agreement are personal and not assignable, except as provided in Paragraphs 4 and 9 herein_ Validity Prevision: The validity or unenforceability of any particular provision of this Agreement will not affect the other provisions here0fr and the Agreement may be construed in all respects as if such invalid or unenforceable provision were omitted - IN WITNESS WHEREOF, the parties have executed this Agreement effective the day and year first written above. ATTEST: LEE COUNTY KEVIN C. KA NES - CLERK VALUE ADJUSTMENT BOARD omrnw1-'" i.'ec11 L rkn&rgr CjXirm,,, Oomner B B DEP ER - MK41SSIONER CCNDER RA S CHAIR LAW OFFICE OF HOLLY E. COSBY. PA BY. HOLLY E. COSBY FOR THE FIRM STATE OF FLORIOA COUNTY OF LEE i� Sworn to and acknowledged before me on this days ofA�k Q ] , by means of _ _ physical presence or online notarization by Holly E. Cosby, who is e nalliy known to me or has produced as identification. TA RY P K1 PRfiNTED S IGNATURE NOTPY PLJ C — — SEAL: .� MY COMMISSION EXPIRE 3 �CilIY�/Il � IYI �#11� �„ .� 1f�71R�Ywrr■ori00�7d1i From: Holly Cosby To: Claudia Curtin; InfoVAB Cc: Cecil L. Pendergrass Subject: RE: Legal Opinion Date: Wednesday, January 21, 2026 2:28:00 PM Thank you! Very truly, Holly -10 VV FFIC OSQB�YHOLLY E. COSBY, P.A. VG LATER I�.00RIDA 33907 2)3�iOr0v6 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Claudia Curtin <ccurtin@leeclerk.org> Sent: Wednesday, January 21, 2026 2:28 PM To: Holly Cosby <vablawyer@outlook.com>; InfoVAB <InfoVAB@leeclerk.org> Cc: Cecil L. Pendergrass <dist2@leegov.com> Subject: RE: Legal Opinion Good Afternoon, VAB Administration has processed these withdrawals. Thank you, Claudia Curtin County Clerk & Records Management Manager Records Management Services 239-533-2761 1 leeclerk.ora From: Holly Cosby <VABlawyer(@outlook.com> Sent: Wednesday, January 21, 2026 1:48 PM To: InfoVAB <lnfoVAB(@leeclerk.org> Cc: Claudia Curtin <ccurtinCcDleeclerk.org>; Cecil L. Pendergrass <dist2Pleegov.com> Subject: RE: Legal Opinion Importance: High Good afternoon, again. I have completed and provided the withdrawal forms for all three matters to VAB Administration, as promised. Once VAB Administration has the opportunity to withdraw petitions 2025-00920, 2025-00921, and 2025-00922, this issue will be fully resolved. Please let me know if you have any questions or concerns. Very truly, Holly O�L FEFIT OSBYHOLLY E. COSBY, P.A. /� NTER�1 DA 33907 2 ) 3�F�5()O6 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Holly Cosby <vablawyer(@outlook.com> Sent: Wednesday, January 21, 2026 1:09 PM To: InfoVAB <InfoVABC@leeclerk.org> Cc: Claudia Curtin <ccurtinC@leeclerk.org>; Cecil L. Pendergrass <dist2(@Ieegov.com> Subject: FW: Legal Opinion Importance: High Good afternoon. After receiving this information for the first time, and after brief review of the same, I will be withdrawing my VAB petitions by the end of the day today, to ensure that my role as VAB Counsel is not questioned or compromised in any way. As a property owner and taxpayer, I have the right to file an appeal on my own properties; however at this time, I am not going to argue about this and erode any public trust in me as VAB Counsel. Please let me know if you have any questions or concerns. Very truly, Holly o AFA:� ICEOSBYHOLLY E. COSBY, P.A. NTER I�.00RIDA 33907 3��OrOV This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately. Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Flint, Melissa <FlintMCcDLeePA.org> Sent: Wednesday, January 21, 2026 12:43 PM To: dist2l@leegov.com Cc: KKarnesl@LeeClerk.org; vablawyerPoutlook.com; Honorable Matt Caldwell <CaldwellMCcDleepa.org> Subject: Legal Opinion Good Afternoon Chairman Pendergrass — Mr. Caldwell asked me to forward the attached on to you. Respectfully, M Vy Executive Assistant Lee County Property Appraiser's Office Email: FlintmCcDleepa.org Phone: (239) 533-6190 Internal Extension: 36190 Website: www.leepa.org •-------------------------------------------------------------------------------------------------------------------------------------------------------- How did we do? We want to hear from you! http://www.leepa.org/Feedback/Feedback.aspx , Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send email to the Lee County Property Appraiser Office. Instead, contact this office by phone or in writing. Lee County Property Appraiser Office , Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 Message g-r- TransactionID 4-0 TaxYear 4-0 PetitionNumber 7-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 1 4 2025 2025-00002 08/21/2025 94 Real Property Val... VALUATION 2 4 2025 2025-00004 08/21/2025 94 Real Property Val... VALUATION 3 7 2025 2025-00006 08/25/2025 94 Real Property Val... VALUATION 4 8 2025 2025-00008 08/25/2025 94 Real Property Val... VALUATION 5 9 2025 2025-00009 08/26/2025 97 Denial of request... EXEMPTION 6 10 2025 2025-00010 08/26/2025 97 Denial of request... EXEMPTION 7 12 2025 2025-00011 08/26/2025 126 Homestead EXEMPTION 8 15 2025 2025-00013 08/26/2025 94 Real Property Val... VALUATION 9 22 2025 2025-00019 08/29/2025 94 Real Property Val... VALUATION 10 25 2025 2025-00021 08/29/2025 94 Real Property Val... VALUATION 11 25 2025 2025-00022 08/29/2025 94 Real Property Val... VALUATION 12 25 2025 2025-00024 08/29/2025 94 Real Property Val... VALUATION 13 25 2025 2025-00027 08/29/2025 94 Real Property Val... VALUATION 14 25 2025 2025-00028 08/29/2025 94 Real Property Val... VALUATION 15 25 2025 2025-00029 08/29/2025 94 Real Property Val... VALUATION 16 25 2025 2025-00030 08/29/2025 94 Real Property Val... VALUATION 17 25 2025 2025-00031 08/29/2025 94 Real Property Val... VALUATION 18 25 2025 2025-00033 08/29/2025 94 Real Property Val... VALUATION 19 25 2025 2025-00035 08/29/2025 94 Real Property Val... VALUATION 20 25 2025 2025-00036 08/29/2025 94 Real Property Val... VALUATION 21 25 2025 2025-00037 08/29/2025 94 Real Property Val... VALUATION 22 27 2025 2025-00044 08/29/2025 94 Real Property Val... VALUATION 23 27 2025 2025-00045 08/29/2025 94 Real Property Val... VALUATION 24 27 2025 2025-00046 08/29/2025 94 Real Property Val... VALUATION Message 7-0 TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 25 27 2025 2025-00047 08/29/2025 94 Real Property Val... VALUATION 26 24 2025 2025-00059 09/03/2025 94 Real Property Val... VALUATION 27 37 2025 2025-00084 09/03/2025 94 Real Property Val... VALUATION 28 38 2025 2025-00085 09/03/2025 94 Real Property Val... VALUATION 29 40 2025 2025-00087 09/03/2025 94 Real Property Val... VALUATION 30 42 2025 2025-00091 09/03/2025 94 Real Property Val... VALUATION 31 41 2025 2025-00092 09/03/2025 94 Real Property Val... VALUATION 32 52 2025 2025-00100 09/04/2025 94 Real Property Val... VALUATION 33 53 2025 2025-00101 09/04/2025 94 Real Property Val... VALUATION 34 54 2025 2025-00102 09/04/2025 94 Real Property Val... VALUATION 35 56 2025 2025-00111 09/04/2025 94 Real Property Val... VALUATION 36 = 56 2025 2025-00112 09/04/2025 94 Real Property Val... VALUATION 37 56 2025 2025-00113 09/04/2025 94 Real Property Val... VALUATION 38 56 2025 2025-00120 09/04/2025 94 Real Property Val... VALUATION 39 60 2025 2025-00122 09/05/2025 94 Real Property Val... VALUATION 40 60 2025 2025-00123 09/05/2025 94 Real Property Val... VALUATION 41 60 2025 2025-00124 09/05/2025 94 Real Property Val... VALUATION 42 51 2025 2025-00133 09/07/2025 94 Real Property Val... VALUATION 43 67 2025 2025-00134 09/08/2025 94 Real Property Val... VALUATION 44 66 2025 2025-00155 09/08/2025 94 Real Property Val... VALUATION 45 66 2025 2025-00162 09/08/2025 94 Real Property Val... VALUATION 46 66 2025 2025-00163 09/08/2025 94 Real Property Val... VALUATION 47 66 2025 2025-00164 09/08/2025 94 Real Property Val... VALUATION 48 66 2025 2025-00166 09/08/2025 94 Real Property Val... VALUATION Message g-r- TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 49 66 2025 2025-00167 09/08/2025 94 Real Property Val... VALUATION 50 66 2025 2025-00168 09/08/2025 94 Real Property Val... VALUATION 51 66 2025 2025-00189 09/08/2025 94 Real Property Val... VALUATION 52 66 2025 2025-00190 09/08/2025 94 Real Property Val... VALUATION 53 66 2025 2025-00191 09/08/2025 94 Real Property Val... VALUATION 54 72 2025 2025-00202 09/08/2025 94 Real Property Val... VALUATION 55 73 2025 2025-00204 09/09/2025 94 Real Property Val... VALUATION 56 78 2025 2025-00225 09/09/2025 94 Real Property Val... VALUATION 57 78 2025 2025-00229 09/09/2025 94 Real Property Val... VALUATION 58 79 2025 2025-00235 09/09/2025 94 Real Property Val... VALUATION 59 81 2025 2025-00236 09/09/2025 94 Real Property Val... VALUATION 60 = 3 2025 2025-00237 09/09/2025 94 Real Property Val... VALUATION 61 3 2025 2025-00239 09/09/2025 94 Real Property Val... VALUATION 62 3 2025 2025-00241 09/09/2025 94 Real Property Val... VALUATION 63 3 2025 2025-00244 09/09/2025 94 Real Property Val... VALUATION 64 3 2025 2025-00246 09/09/2025 94 Real Property Val... VALUATION 65 83 2025 2025-00248 09/09/2025 94 Real Property Val... VALUATION 66 84 2025 2025-00249 09/09/2025 94 Real Property Val... VALUATION 67 85 2025 2025-00260 09/09/2025 94 Real Property Val... VALUATION 68 85 2025 2025-00261 09/09/2025 94 Real Property Val... VALUATION 69 85 2025 2025-00263 09/09/2025 94 Real Property Val... VALUATION 70 86 2025 2025-00264 09/09/2025 94 Real Property Val... VALUATION 71 89 2025 2025-00266 09/09/2025 94 Real Property Val... VALUATION 72 92 2025 2025-00268 09/09/2025 102 Transfer of Hom... EXEMPTION Message g-r- TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 73 93 2025 2025-00271 09/09/2025 94 Real Property Val... VALUATION 74 93 2025 2025-00272 09/09/2025 94 Real Property Val... VALUATION 75 93 2025 2025-00273 09/09/2025 94 Real Property Val... VALUATION 76 93 2025 2025-00274 09/09/2025 94 Real Property Val... VALUATION 77 93 2025 2025-00275 09/09/2025 94 Real Property Val... VALUATION 78 93 2025 2025-00291 09/09/2025 94 Real Property Val... VALUATION 79 93 2025 2025-00315 09/09/2025 94 Real Property Val... VALUATION 80 94 2025 2025-00321 09/09/2025 94 Real Property Val... VALUATION 81 94 2025 2025-00342 09/09/2025 94 Real Property Val... VALUATION 82 94 2025 2025-00348 09/09/2025 94 Real Property Val... VALUATION 83 94 2025 2025-00349 09/09/2025 94 Real Property Val... VALUATION 84 96 2025 2025-00402 09/10/2025 94 Real Property Val... VALUATION 85 97 2025 2025-00403 09/10/2025 94 Real Property Val... VALUATION 86 97 2025 2025-00404 09/10/2025 94 Real Property Val... VALUATION 87 97 2025 2025-00405 09/10/2025 94 Real Property Val... VALUATION 88 97 2025 2025-00406 09/10/2025 94 Real Property Val... VALUATION 89 97 2025 2025-00407 09/10/2025 94 Real Property Val... VALUATION 90 97 2025 2025-00408 09/10/2025 94 Real Property Val... VALUATION 91 97 2025 2025-00409 09/10/2025 94 Real Property Val... VALUATION 92 97 2025 2025-00410 09/10/2025 94 Real Property Val... VALUATION 93 110 2025 2025-00432 09/10/2025 94 Real Property Val... VALUATION 94 114 2025 2025-00436 09/10/2025 94 Real Property Val... VALUATION 95 114 2025 2025-00437 09/10/2025 94 Real Property Val... VALUATION �96 116 2025 2025-00441 09/10/2025 94 Real Property Val... VALUATION Message g-r- TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 97 117 2025 2025-00442 09/10/2025 94 Real Property Val... VALUATION 98 118 2025 2025-00444 09/10/2025 94 Real Property Val... VALUATION 99 82 2025 2025-00452 09/11/2025 94 Real Property Val... VALUATION 100 127 2025 2025-00456 09/11/2025 94 Real Property Val... VALUATION 101 128 2025 2025-00457 09/11/2025 94 Real Property Val... VALUATION 102 128 2025 2025-00458 09/11/2025 94 Real Property Val... VALUATION 103 126 2025 2025-00459 09/11/2025 94 Real Property Val... VALUATION 104 126 2025 2025-00467 09/11/2025 94 Real Property Val... VALUATION 105 126 2025 2025-00468 09/11/2025 94 Real Property Val... VALUATION 106 129 2025 2025-00471 09/11/2025 94 Real Property Val... VALUATION 107 135 2025 2025-00475 09/11/2025 94 Real Property Val... VALUATION 108 - 132 2025 2025-00476 09/11/2025 94 Real Property Val... VALUATION 109 - 132 2025 2025-00479 09/11/2025 94 Real Property Val... VALUATION 110 145 2025 2025-00526 09/11/2025 94 Real Property Val... VALUATION 111 150 2025 2025-00529 09/11/2025 94 Real Property Val... VALUATION 112 149 2025 2025-00530 09/11/2025 94 Real Property Val... VALUATION 113 149 2025 2025-00531 09/11/2025 94 Real Property Val... VALUATION 114 152 2025 2025-00532 09/12/2025 94 Real Property Val... VALUATION 115 152 2025 2025-00533 09/12/2025 94 Real Property Val... VALUATION 116 152 2025 2025-00536 09/12/2025 94 Real Property Val... VALUATION 117 153 2025 2025-00537 09/12/2025 94 Real Property Val... VALUATION 118 156 2025 2025-00540 09/12/2025 94 Real Property Val... VALUATION 119 151 2025 2025-00564 09/12/2025 94 Real Property Val... VALUATION 120 166 2025 2025-00568 09/12/2025 97 Denial of request... EXEMPTION Message g-r- TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 121 167 2025 2025-00569 09/12/2025 94 Real Property Val... VALUATION 122 160 2025 2025-00570 09/12/2025 94 Real Property Val... VALUATION 123 168 2025 2025-00571 09/12/2025 94 Real Property Val... VALUATION 124 74 2025 2025-00573 09/12/2025 102 Transfer of Hom... EXEMPTION 125 170 2025 2025-00574 09/12/2025 97 Denial of request... EXEMPTION 126 171 2025 2025-00575 09/12/2025 102 Transfer of Hom... EXEMPTION 127 174 2025 2025-00577 09/12/2025 102 Transfer of Hom... EXEMPTION 128 180 2025 2025-00607 09/12/2025 94 Real Property Val... VALUATION 129 183 2025 2025-00613 09/12/2025 94 Real Property Val... VALUATION 130 184 2025 2025-00614 09/12/2025 94 Real Property Val... VALUATION 131 181 2025 2025-00615 09/12/2025 94 Real Property Val... VALUATION 132 = 186 2025 2025-00617 09/12/2025 94 Real Property Val... VALUATION 133 186 2025 2025-00618 09/12/2025 94 Real Property Val... VALUATION 134 186 2025 2025-00619 09/12/2025 94 Real Property Val... VALUATION 135 187 2025 2025-00620 09/12/2025 94 Real Property Val... VALUATION 136 188 2025 2025-00621 09/12/2025 94 Real Property Val... VALUATION 137 189 2025 2025-00622 09/12/2025 94 Real Property Val... VALUATION 138 194 2025 2025-00629 09/12/2025 94 Real Property Val... VALUATION 139 195 2025 2025-00631 09/12/2025 94 Real Property Val... VALUATION 140 198 2025 2025-00636 09/12/2025 94 Real Property Val... VALUATION 141 198 2025 2025-00639 09/12/2025 94 Real Property Val... VALUATION 142 199 2025 2025-00642 09/12/2025 94 Real Property Val... VALUATION 143 199 2025 2025-00644 09/12/2025 94 Real Property Val... VALUATION 144 199 2025 2025-00646 09/12/2025 94 Real Property Val... VALUATION Message 7-0 TransactionID 4-0 TaxYear 4-0 PetitionNumber V-0 PetitionDate V-0 PetitionTypeID g-r- PetitionType 4-0 PetitionCatec 145 199 2025 2025-00647 09/12/2025 94 Real Property Val... VALUATION 146 199 2025 2025-00648 09/12/2025 94 Real Property Val... VALUATION 147 215 2025 2025-00673 09/25/2025 102 Transfer of Hom... EXEMPTION 148 220 2025 2025-00678 10/09/2025 121 Exempt entity EXEMPTION 149 228 2025 2025-00684 12/04/2025 135 Service-connecte... EXEMPTION 150 234 2025 2025-00690 02/12/2026 130 Disabled, total a... EXEMPTION (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 Section 193.122, Florida Statutes FLORIDA R. 12/09 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Tax Roll Year 1 2 1 0 2 5 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 $ 161,439,252,341 2. Net change in taxable value due to actions of the Board $ (3,206,633) 3. Taxable value of ❑✓ real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 161,436,045,708 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 03/30/26 Date Certification of the Value Adjustment Board PROCEDURES DR-488 R. 12/09 Page 2 of 2 Tax Roll Year 1 2 1 0 1 2 5 The value adjustment board has met the requirements below. Check all that apply. The board: ❑✓ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑✓ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. Z 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑✓ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. Z 5. Noticed all meetings as required by section 286.011, F.S. Z 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. Z 8. Ensured that all decisions contained the required findings of fact and conclusions of law. Z 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ❑✓ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/30/26 Date (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 Section 193.122, Florida Statutes FLORIDA R. 12/09 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Tax Roll Year 1 2 1 0 2 5 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 $ 3,086,513,175 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 $ 3,086,513,175 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 03/30/26 Date Certification of the Value Adjustment Board PROCEDURES DR-488 R. 12/09 Page 2 of 2 Tax Roll Year 1 2 1 0 1 2 5 The value adjustment board has met the requirements below. Check all that apply. The board: ❑✓ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑✓ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. Z 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑✓ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. Z 5. Noticed all meetings as required by section 286.011, F.S. Z 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. Z 8. Ensured that all decisions contained the required findings of fact and conclusions of law. Z 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ❑✓ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/30/26 Date (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 NOTICE DR-529 R. 1 ZQ9 DEPARTMENT OF REVENUE TAX IMPACT OF HALVE ADJUSTMENT BOARD Collier County Tax Year 2 0 2 5 Rule 120-16.002 Florida Administrator Code Members of the Board Honorable Burt Saunders Board of County Commissioners, District Nc. 3 Honorable Chris Hall Board of County Commissioners, District No. 2 Honorable Erick Carter School Board. District No. 4 Citizen Member Dan Barone Business owner within the school district Citizen Member Rebecca Earney Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisians rela#in.q to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Fear's Actions Number of Parcels Reduction in Shift in Type of Property County Taxable Value Taxes Exemptions Assessments' Both Due to Board Actions Due to Board Actions Grerted Requesied Reducv-d :�.quested '`°'ithcrawn or settled Residential 0 19 12 517 228 S (1,693,864) S (28,914) Commercial 0 0 4 216 171 S (1,512,769) S (15,886) Industrial and miscellaneous 0 1 0 34 25 0 0 Agricultural or classified use 0 0 0 0 0 S 0 S 0 High-water recharge 0 0 0 0 0 S 0 S 0 Historic commercial or nonprofit 0 0 0 0 0 S 0 S 0 Business machinery and equipment 0 0 0 51 51 0 0 Vacant lots and 0 1 6 63 47 S 0 S (7,040) acreage TOTALS 0 21 22 881 522 1 S (3,206,633) S (51,840) All values should be county taxable values. School and other taxing authority values may d iffer_ *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 Burt Saunders, VAB Chairman Phone 239-252-8603 Clerk's name Crystal K. Kinzel, Clerk Phone 239-252-8399 ex= (a) PTO Bulletin 25-19 — Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipment (b) Department of Revenue Informational Bulletin, Collier VAB Response, and Proposed Rule Changes B. Value Adjustment Board 2025 Compliance Checklist for Collier County C. Additional Updates 1) Advise Board of need for Chair to sign off on SM Jonas change in company wBoard approval of action thereafter 2) VAB Counsel Informational Item 4. Public Comment 5. VAB Members or Staff Comment 6. Adoption of Special Magistrate Recommendations A. Adoption of Special Magistrates' Recommendations for 2025 VAB (690 Filed Petitions involving 902 Parcels) (150 Recommended Decisions involving 365 Parcels) (motion needed) 1) Motion to approve Recommended Decisions: • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petitions • Residential and Commercial Value Petitions 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) Page 2 March 30, 2026 11. Set date for VAB 2026 Session Organizational Meeting: (2 dates proposed with room tentatively reserved): (motion needed) Motion for Monday, August 10, 2026, at 9:30 a.m. Motion for Monday, August 17, 2026, at 9:30 a.m. 12. Adjourn Page 3 March 30, 2026 11. Set date for VAB 2026 Session Organizational Meeting: (2 dates proposed with room tentatively reserved): (motion needed) Motion for Monday, August 10, 2026, at 9:30 a.m. Motion for Monday, August 17, 2026, at 9:30 a.m. 12. Adjourn Page 3 March 30, 2026